Open Recommendations

(U) Rec. A.2.b: The DoD OIG recommended that the Assistant Secretary of the Army for Installations, Energy, and Environment establish a control to verify that the Military Housing Office officials are providing the required oversight.

(U) Rec. A.2.c: The DoD OIG recommended that the Assistant Secretary of the Army for Installations, Energy, and Environment reevaluate Military Housing Office requirements and complete a workforce study to determine the appropriate staffing levels required to perform privatized housing oversight.

(U) Rec. A.2.d: The DoD OIG recommended that the Assistant Secretary of the Army for Installations, Energy, and Environment require the Military Housing Offices to be properly equipped to complete all the elements of the Change of Occupancy checklist.

(U) Rec. A.3.a: The DoD OIG recommended that the Assistant Secretary of the Navy (Energy, Installations, and Environment) require the Military Housing Office officials to maintain documentation to support the Military Housing Offices oversight of the private partners performance.

(U) Rec. A.3.b: The DoD OIG recommended that the Assistant Secretary of the Navy (Energy, Installations, and Environment) establish a control to verify that the Military Housing Office officials are providing the required oversight.

(U) Rec. A.3.c: The DoD OIG recommended that the Assistant Secretary of the Navy (Energy, Installations, and Environment) reevaluate Military Housing Office requirements and complete a workforce study to determine the appropriate staffing levels required to perform privatized housing oversight.

(U) Rec. A.3.d: The DoD OIG recommended that the Assistant Secretary of the Navy (Energy, Installations, and Environment) Require the Military Housing Offices to be properly equipped to complete all the elements of the Change of Occupancy checklist.

(U) Rec. A.4.a: The DoD OIG recommended that the Assistant Secretary of the Air Force (Energy, Installations, and Environment) require the Military Housing Office officials to maintain documentation to support the Military Housing Offices oversight of the private partners performance.

(U) Rec. A.4.b: The DoD OIG recommended that the Assistant Secretary of the Air Force (Energy, Installations, and Environment) establish a control to verify that the Military Housing Office officials are providing the required oversight.

(U) Rec. A.4.c: The DoD OIG recommended that the Assistant Secretary of the Air Force (Energy, Installations, and Environment) reevaluate Military Housing Office requirements and complete a workforce study to determine the appropriate staffing levels required to perform privatized housing oversight.

(U) Rec. A.4.d: The DoD OIG recommended that the Assistant Secretary of the Air Force (Energy, Installations, and Environment) require the Military Housing Offices to be properly equipped to complete all the elements of the Change of Occupancy checklist.

(U) Rec. B.1.a: The DoD OIG recommended that the Assistant Secretary of Defense for Energy, Installations, and Environment, in coordination with the Military Departments establish uniform definitions for life, health, and safety hazards and emergency, urgent, and routine work order categories.

(U) Rec. B.1.b: The DoD OIG recommended that the Assistant Secretary of Defense for Energy, Installations, and Environment, in coordination with the Military Departments establish uniform work order response and completion times for emergency, urgent, and routine work order categories.

(U) Rec. C.1.a: The DoD OIG recommended that the Assistant Secretary of the Army for Installations, Energy, and Environment require the Army Materiel Command to update the Performance Incentive Fee plan to comply with the Common Incentive Fee Frameworkand validate compliance.

(U) Rec. C.1.b: The DoD OIG recommended that the Assistant Secretary of the Army for Installations, Energy, and Environment review the Military Housing Offices Performance Incentive Fee calculations to verify that all awards are in accordance with the Armys Performance Incentive Fee plan, eliminating the potential misuse of funds, including $228,460 at Fort Sam Houston over the next 5 years.

(U) Rec. C.1.c: The DoD OIG recommended that the Assistant Secretary of the Army for Installations, Energy, and Environment direct the Fort Sam Houston Military Housing Office to recalculate the Performance Incentive Fee awards that Hunt Military Communities earned since 2022 and pursue compensation for any overpayments, including the $11,423 identified in this report.

(U) Rec. C.2: The DoD OIG recommended that the Assistant Secretary of the Navy (Energy, Installations, and Environment) require the Naval Facilities Engineering Systems Command to update the Performance Incentive Fee plan to comply with the Common Incentive Fee Framework and validate compliance.

Sensitive But Unclassified

Verify that Hand in Hand: Center for Jewish-Arab Education in Israel corrects the two instances of material noncompliance detailed on pages 24 to 26 of the audit report.

Recommendation 1a
We recommend the Architect of the Capitol perform an independent risk assessment to identify
and evaluate potential risks within the agency’s supply chain, including risks related to cybersecurity, geopolitical factors, vendor reliability, and compliance with regulatory requirements. This assessment will allow the agency to determine whether a formal Supply Chain Risk Management program is necessary based on the agency’s unique risk profile.

Recommendation 1b
If deemed necessary based on the outcomes of the assessment performed, develop and
implement a Supply Chain Risk Management program tailored to the identified risks. This may
include implementing or enhancing appropriate controls, vendor…

Recommendation 2
We recommend that the agency work with the offices and jurisdictions to define, document, and
implement risk management processes for offices and jurisdictions to consistently identify, track,
and manage risks applicable to them.

Recommendation 3
We recommend that the agency work with the offices and jurisdictions to develop and document
risk tolerance thresholds for strategic objectives.

The Director, Collection Policy, SB/SE Division, should revise the IRM to require revenue officers to verify that the CDP hearing
notice has been issued prior to taking levy action.

The Director, Collection Policy, SB/SE Division, should refund the proceeds from the prohibited levies to the 42 taxpayers that
we identified during this review.

The Director, Field Collection, SB/SE Division should ensure employees, and their managers review prohibited levy actions identified in this report, and in employee performance reviews, and take appropriate actions for misconduct if violations are found to be
intentional.