Open Recommendations

OIG recommends that, if alternative procedures and methods for preserving federal records from electronic messaging applications are identified following implementation of Recommendation 5, the Bureau of Administration update the guidance for retaining electronic messages in the Foreign Affairs Manual and Records Guidance for Electronic Messages accordingly.

OIG recommends that, following the implementation of Recommendations 4, 5, and 6, the Bureau of Administration, in coordination with the Bureau of Diplomatic Technology and Bureau of Diplomatic Security, reevaluate the general prohibition on certain electronic messaging applications and update the Foreign Affairs Manual accordingly.

KPMG recommends that FHWA management clearly and consistently communicate change management requirements per the FHWA Configuration and Change Management Process policy to the control operators.

KPMG recommends that FHWA management review and update accounting policies and operating procedures to capitalize costs for the construction and procurement of non-heritage fixed assets on behalf of FLH's FLMA partners.

KPMG recommends that FHWA management establish and maintain communications channels with FLMA partners of other ongoing projects and establish protocols for communicating asset-level detail for projects required by each agency's property accountants.

KPMG recommends that FHWA management complete performance of an assessment of costs expensed for completed fixed asset construction projects to determine materiality and record remaining correcting accounting entries as needed.

KPMG recommends that ESC enhance the design of the CTA control procedures to ensure that all information used in the reconciliations are complete and accurate, including adequate consideration of transactions that may impact period-end financial reporting.

KPMG recommends that ESC document in its Standard Operating Procedure and communicate clearly defined objectives and requirements related to compliance with the Treasury requirement to reconcile all pertinent activity at the BETC level.

KPMG recommends that ESC perform a review of the population of journal entries prior to the finalization of quarterly financials to ensure the complete population of journal entries was subject to the approval control during the period.

KPMG recommends that ESC perform a review of the population of journal entries prior to the finalization of quarterly financials to ensure all journal entries were recorded.

KPMG recommends that OST establish (or revise), communicate, and enforce an internal timeline, inclusive of a deadline(s) for when Operating Administrations need to provide their respective information to OST-B30 and the General Counsel office, that allows for sufficient time to gather, review, and draft the consolidated Legal Letter and Management Schedule.

KPMG recommends that OST perform a more robust review in completing the consolidated Legal Letter and Management Schedule to ensure the process/control is performed accurately and completely.

KPMG recommends that FHWA management develop an estimation methodology responsive to fluctuations in future expenses.

Create and enforce agency-specific written policies and procedures that specify how personnel actions should be initiated, reviewed, and submitted. These policies and procedures should specify the roles and responsibilities of HR personnel relating to this process and the required elements and documentation of management's review of personnel actions prior to submission.

Perform and document routine reviews on a monthly or more frequent basis to ensure that all personnel actions processed during the review period were appropriately reviewed and approved by a second, authorized HR official.

Correct the retirement plan assignment for the identified employee and take all necessary steps to remediate the error, including the return of excess contributions to the employee if appropriate.

Create and enforce written procedures to review all employee onboarding documents, including documentation received for transferred employees and individuals returning to Federal civilian service, to ensure that the documentation is complete and accurate.

Perform and document routine reviews of employees' Official Personnel Folders to verify that payroll and benefits elections are correct, including retirement plan assignments. Take action to correct any errors, including the collection or return of excess employee contributions, when warranted.

Design, implement, and document the performance of a manual review, at least quarterly, of the general ledger activity of downward and upward adjustments of prior year obligations general ledger accounts and record journal adjustments, when needed, to properly reclassify any errors that are identified.

Update existing policies and procedures to include the performance of a manual review of downward and upward adjustment activity during the period under review.

The VA Montana Healthcare System Director reviews Community Living Center physician coverage to identify barriers and gaps, determines options for resolution, and completes and executes a coverage plan to ensure residents’ care and staff’s needs are met when the physician is not available for extended periods.

The VA Montana Healthcare System Director reviews Community Living Center physical therapy staffing to identify barriers and gaps, determines options for resolution, and completes and executes a hiring plan to ensure residents’ care and staff’s needs are met.

We recommend that the Acting Chief Operating Officer for FSA—Develop and implement controls to ensure policies and procedures related to the time frames for draft final audit determination letters for close-out audits, Missing Audit PRRs, and PRRs for closed school loan discharges are followed and completed timely, including updating policies and procedures to reflect the risk-based approach FSA uses to prioritize its oversight of IHEs participating in Title IV programs.

We recommend that the Acting Chief Operating Officer for FSA— Establish and review performance measures and indicators for the timely issuance of draft final audit determination letters for close-out audits of closed IHEs, Missing Audit PRRs, and PRRs for closed school loan discharges.

We recommend that the Acting Chief Operating Officer for FSA—Evaluate whether the staffing level assigned to final audit determinations for close-out audits of closed IHEs, Missing Close-Out Audit Program Reviews, and Closed School Loan Discharge Program Reviews is sufficient to timely and effectively assess liabilities for IHEs that close, and if not, develop and implement a plan of action to address the issue.