Open Recommendations

KPMG recommends that the CIO identify common controls, control responsibilities, boundaries and interconnections for information systems in its system inventory.

Establish Procedures to Track Source of Facts Provided to the Public and Congress.

Require Identification of Federal Crime as Part of Documenting Predication.

Consider Revising Attorney General's Guidelines and DIOG to Reinstate Prohibition on Retention of Irrelevant First Amendment Material from Public Events.

Clarify When First Amendment Cases Should Be Classified as "Acts of Terrorism" Matters.

Develop a systematic approach to identify which states have outdated or inconsistent memorandums of agreements; renegotiate and update those Memorandums of Agreements using the Memorandum of Agreements template; and secure the active involvement and final,documented concurrence of headquarters to ensure national consistency.

Require the Authority to reimburse the net restricted assets fund account from non-Federal funds the $2,583,244 or the current amount owed.

The Office of Programs should develop a mechanism and procedures to update the unilateral freeze codes in the Payment Rate and Entitlement History system when the RRB obtains new information that changes the status of the freeze.

The Railroad Retirement Board's Bureau of Actuary should improve its documentation of the sampling employed in the Financial Interchange process by: Creating a single document that explains the process used to create the sampling frame and sample, including source database(s) used, the variables of interest, and the programs/media used to execute the process steps. The documentation should be written such that a person with the requisite skills, but without knowledge of the Financial Interchange calculations, could understand and replicate the sampling process.

The Railroad Retirement Board's Bureau of Actuary should test more than one post-stratification method and employ the method that minimizes the sampling error.

Require the Authority to account for $134,889 in tenant rent receipts or repay any unsupported amounts to its public housing operating program from nonfederal funds.

Require the Authority to provide support for $264,229 in disbursements or repay any unsupported costs to its public housing operating and capital improvement program from nonfederal funds.

Require the Authority to reimburse its public housing program $2,250 for ineligible costs using non-federal funds.

Require the Authority to support the $27,097 in unreasonable costs or reimburse its public housing and capital improvement program from nonfederal funds.

Require the Authority to provide support that $446,918 in contracts were fairly and openly competed or reimburse its public housing and capital improvement program from nonfederal funds.

Require the Authority to provide support for the $275,282 in capital fund drawdowns or reimburse its capital improvement program from nonfederal funds.

FSA should recover the $815,612 in HIP overpayments that have been identified, and recover any other overpayments resulting from RMA’s review of the AIPs’ changes to cause of loss and date of damage

We recommend that FWS require the Division to reconcile its records of lands acquired with Program funds with FWS' records.

KPMG recommends that the Office of the Chief Information Officer should continue to update and implement entity-wide policies and procedures and provide more direction and oversight to Program Offices for completing and appropriately overseeing certification and accreditation requirements and activities. In addition, documentation on application access permissions should be enhanced and linked with functional duties and procedures for granting logical and physical access needs to be refined to ensure access is granted only to authorized individuals. Finally, policies and procedures should be developed and implemented to ensure POA&Ms are accurate & complete.

We recommend that the Chief Operating Officer for Federal Student Aid instruct SLMA to adjust its special allowance billings for loans associated with Bond 93F that became ineligible for the 9.5 percent floor calculation, as described in the finding, and return alloverpayments to the Department (for which we estimate to be about $12.3 million).

We recommend that the Chief Operating Officer for Federal Student Aid instruct SLMA to identify the loans associated with Bonds 93B, 93G, and 93H that became ineligible for the 9.5 percent floor calculation, as described in the finding, and adjust its specialallowance billings for the affected loans in the quarters ended June 30, 2002, through June 30, 2005, and return all overpayments to the Department (for which we estimate to be about $10 million).

We recommend that the Chief Operating Officer for Federal Student Aid instruct SLMA to disclose any other instances, at any of its subsidiaries (e.g., NLMA, Southwest Student Services Corporation, Student Loan Funding Resources, Student Loan FinanceAssociation), of loans billed under the 9.5 percent floor calculation after the eligible taxexempt bond issue matured and after the loans were refinanced with funds derived from an ineligible funding source and, if necessary, adjust its special allowance billings for all affected loans and return all overpayments to the Department.

Assess its discovery obligations regarding Stellar Wind-derived information in international terrorism prosecutions.

Carefully consider whether it must re-examine past cases to see whether potentially discoverable but undisclosed Rule 16 or Brady material was collected by the NSA under the program, and take appropriate steps to ensure that it has complied with its discovery obligations in such cases.

As part of the [Redacted] project, the Justice Department's National Security Division (NSD), working with the FBI, should collect information about the quantity of telephone numbers and e-mail addresses disseminated to FBI field offices that are assigned as Action leads and that require offices to conduct threat assessments.