Open Recommendations

Some or all of the recommendation is not publicly available due to concerns with information protected under the Freedom of Information Act.

Some or all of the recommendation is not publicly available due to concerns with information protected under the Freedom of Information Act.

Some or all of the recommendation is not publicly available due to concerns with information protected under the Freedom of Information Act.

Some or all of the recommendation is not publicly available due to concerns with information protected under the Freedom of Information Act.

Some or all of the recommendation is not publicly available due to concerns with information protected under the Freedom of Information Act.

(U) Rec. 1: Report is Classified.

Design and implement detailed internal controls to ensure accurate tracking, timely return, and proper recording of unused grant funds. These controls should include documented procedures for fund reconciliation, approval workflows for returning funds, and periodic reviews by finance staff. Management should regularly test the operating effectiveness of these controls.

Update policies, procedures, and SOPs related to funds returned after grant closeout to address and prevent inconsistencies in data in separate systems.

Require Portfolio Managers to collaborate closely with the Grant Specialists to ensure that returned grant funds are accurately and simultaneously processed in both PMS and eGrants. This coordination will help maintain consistency across systems and support accurate grant data, closeout, and financial reporting.

Require all staff members from each grant recipient to complete the Litmos training for grantees on the grant closeout process both upon grant award and at the start of the final year of the grant.

Ensure all Portfolio Managers and agency grant closeout staff follow guidance on administrative grant closeouts and conduct training on the subject.

Implement additional automated eGrants messages to grant recipients regarding grant closeout after the period of performance ends and have Portfolio Managers follow-up and document communications.

Expand automation of data upload and reconciliation processes to reduce manual reporting errors.

Maintain and document a validation checklist to confirm successful data uploads and reconciliation of obligation and deobligation adjustments.

Validate the FY 2025 implementation of the new controls to improve reporting accuracy, including monthly and quarterly reconciliations between Oracle data and USAspending.gov reports, and manual data comparisons between the Payment Management System and eGrants prior to submission.

We recommend that BOR resolve the $66,647 in questioned costs related to unsupported payroll, fringe, and indirect costs charged to Grant Agreement R23AP00500.

We recommend that BOR update Bureau of Reclamation financial assistance oversight policies to include minimum documentation requirements for post-award monitoring site visits.

We recommend that BOR identify similar instances where the Torres-Martinez Desert Cahuilla Indian Tribe requested reimbursement of unsupported payroll expenditures and associated indirect costs that were not allocable to the grant and resolve those costs.

We recommend that BOR direct the Torres-Martinez Desert Cahuilla Indian Tribe to develop and implement a consistent procedure for allocating time based on actual activity worked on Federal grants.

We recommend that BOR review the Torres-Martinez Desert Cahuilla Indian Tribe's organizational procedures to ensure that the Tribe complies with applicable Federal regulations.

We recommend that BOR update Bureau of Reclamation financial assistance oversight policies to include specific timeliness requirements for the review, approval, and submission of the monitoring activity reports.

We recommend that BOR ensure all staff responsible for oversight and monitoring of financial assistance agreements are aware of all existing and updated Bureau of Reclamation policies and Federal requirements related to oversight and monitoring of financial assistance agreements.

We recommend that BOR amend the scope of work for Grant Agreement R23AP00500 to include detailed, measurable objectives that the Torres-Martinez Desert Cahuilla Indian Tribe is responsible for achieving under the award.

Rec. 1: The DoD OIG recommended that the Director of the Audit Division for the U.S. Special Operations Command Office of the Inspector General adhere to the U.S. Special Operations Command, Standard Operating Procedures-2023-1, for monitoring and documenting quality in the division in accordance with Generally Accepted Government Auditing Standards 5.43, 5.44, and 5.45.

Rec. 2: The DoD OIG recommended that the Director of the Audit Division for the U.S. Special Operations Command Office of the Inspector General develop and implement controls to ensure that continuing professional education hours are accurately recorded and tracked and continuing professional education documentation is maintained to support the hours each auditor earns.