Open Recommendations

(U) Rec. 2: The DoD OIG recommended that the Director, Defense Support Services Center, require the Defense Travel Management Office to create a compliance case in the Visa IntelliLink Compliance Management system for each transaction from Google, on a monthly basis, and conduct a review, on a quarterly basis, to ensure that Component Program Managers and Agency Program Coordinators took appropriate action for those compliance cases.

(U) Rec. 4: The DoD OIG recommended that the Director, Defense Support Services Center, require the Defense Travel Management Office to develop and implement a process to review and update, on a quarterly basis, each of the Visa IntelliLink Compliance Management rules to correct duplicate or overlapping rules.

(U) Rec. 5: The DoD OIG recommended that the Director, Defense Support Services Center, require the Defense Travel Management Office to review, on a semiannual basis, each of the Visa IntelliLink Compliance Management rules to ensure that the rules are producing the intended results, document the results of the review, identify any actions taken to update the Visa IntelliLink Compliance Management system, and report the changes to the Component Program Managers.

(U) Rec. 7: The DoD OIG recommended that the Director, Defense Support Services Center, require the Defense Travel Management Office to create a compliance case in the Visa IntelliLink Compliance Management system for each transaction from Everi, on a monthly basis, and conduct a review, on a quarterly basis, to ensure that the Component Program Managers and Agency Program Coordinators took appropriate action for those compliance cases.

(U) Rec. 8: The DoD OIG recommended that the Director, Defense Support Services Center, require the Defense Travel Management Office to update, on an annual basis, the Visa IntelliLink Compliance Management weekend and holiday feature to include days where there is an increased risk of misuse, abuse, or potential fraud.

(U) Rec. 9: The DoD OIG recommended that the Director, Defense Support Services Center, require the Defense Travel Management Office to revise the Government Travel Charge Card Regulations to require all Component Program Managers and Agency Program Coordinators to obtain access to and use the Visa IntelliLink Compliance Management system on no less than a monthly basis to review transactions, create Visa IntelliLink Compliance Management system compliance cases, and disposition those cases to identify misuse, abuse, or potential fraud within their Government Travel Charge Card program.

(U) Rec. 10: The DoD OIG recommended that the Director, Defense Support Services Center, require the Defense Travel Management Office to develop and implement procedures to ensure that each hierarchy has a Component Program Manager or Agency Program Coordinator with access to the Visa IntelliLink Compliance Management system and uses the Visa IntelliLink Compliance Management system in accordance with policy to review transactions, create Visa IntelliLink Compliance Management system compliance cases, and disposition those cases.

(U) Rec. 11: The DoD OIG recommended that the Director, Defense Support Services Center, require the Defense Travel Management Office to report, on a quarterly basis, any instances of a Component Program Manager or an Agency Program Coordinator without access to the Visa IntelliLink Compliance Management system or not using the Visa IntelliLink Compliance Management system, as (U) required by the Government Travel Charge Card Regulations, to the official responsible for appointing the Component Program Manager or Agency Program Coordinator.

(U) Rec. 12: The DoD OIG recommended that the Director, Defense Support Services Center, require the Defense Travel Management Office to revise the Government Travel Charge Card Regulations to require that Component Program Managers conduct reviews, on a monthly basis, of each of their hierarchies to ensure that Agency Program Coordinators are creating and completing the Visa IntelliLink Compliance Management system compliance cases, as required by the Government Travel Charge Card Regulations, and report monthly the results to the Defense Travel Management Office.

(U) Rec. 13: The DoD OIG recommended that the Director, Defense Support Services Center, require the Defense Travel Management Office to revise the Government Travel Charge Card Regulations to require the Defense Travel Management Office to review, on a quarterly basis, the results of the Component Program Manager monthly compliance case creation and completion report, to identify Agency Program Coordinators that are not completing Visa IntelliLink Compliance Management compliance cases as required by the Government Travel Charge Card Regulations and notify the official responsible for appointing the Agency Program Coordinator.

(U) Rec. 14: The DoD OIG recommended that the Director, Defense Support Services Center, require the Defense Travel Management Office to report, on a quarterly basis, any instance of an Agency Program Coordinator that is not completing Visa IntelliLink Compliance Management system compliance cases, as required by the Government Travel Charge Card Regulations, to the official responsible for appointing the Agency Program Coordinator.

Rec 1.a. The DoD OIG recommended that the Defense Contract Audit Agency Director: determine whether the following eight audit reports that the non-Federal auditors issued without sufficient evidence should be rescinded or revised.
2019J10100001
2018A10100008
2020S10100003
2019P10100003
2019R10100001
2020M10100002
2018K10100732
2020K10100432

Rec 1.b. The DoD OIG recommended that the Defense Contract Audit Agency Director document the results of the determination and provide notification to the DoD contracting officers responsible for acting on the incurred cost audits.

Rec 2.a1. The DoD OIG recommended that the Defense Contract Audit Agency Director, in coordination with the Defense Logistics Agency Director review the performance work statement for the contracts with the non-Federal auditors to determine if it provides Defense Contract Audit Agency contracting officer's representatives with clear guidance for reviewing the non-Federal auditor work for compliance with Government Auditing Standards.

Rec 2.a2: The OIG recommended that the Defense Contract Audit Agency Director, in coordination with the Defense Logistics Agency Director review the performance work statement for the contracts with the non-Federal auditors to determine if it provides Defense Contract Audit Agency contracting officer's representatives with clear guidance for reviewing the non-Federal auditor work for compliance with Government Auditing Standards.

Rec 2.b1. The DoD OIG recommended that the Defense Contract Audit Agency Director, in coordination with the Defense Logistics Agency Director: Based on the results of the review in Recommendation 2.a, develop and implement a plan to make any necessary revisions to the performance work statement for future contracts with the non-Federal auditors, to ensure that Defense Contract Audit Agency contracting officer's representatives possess the authority and responsibility to review non-Federal auditor work for compliance with Government Auditing Standards before the DoD approves or accepts non-Federal audit results.

Rec 2.b2: The DoD OIG recommended that the Defense Contract Audit Agency Director, in coordination with the Defense Logistics Agency Director: Based on the results of the review in Recommendation 2.a, develop and implement a plan to make any necessary revisions to the performance work statement for future contracts with the non-Federal auditors, to ensure that Defense Contract Audit Agency contracting officer's representatives possess the authority and responsibility to review non-Federal auditor work for compliance with Government Auditing Standards before the DoD approves or accepts non-Federal audit results.

Rec 2.c.1.1. The DoD OIG recommended that the Defense Contract Audit Agency Director, in coordination with the Defense Logistics Agency Director develop and implement a plan to revise the performance work statement in future contracts with the non-Federal auditors to require that non-Federal auditors submit the sample plans before fieldwork begins, along with the audit plan.

Rec 2.c.1.2: The DoD OIG recommended that the Defense Contract Audit Agency Director, in coordination with the Defense Logistics Agency Director develop and implement a plan to revise the performance work statement in future contracts with the non-Federal auditors to require that non-Federal auditors submit the sample plans before fieldwork begins, along with the audit plan.

Rec 2.c.2.1. The DoD OIG recommended that the Defense Contract Audit Agency Director, in coordination with the Defense Logistics Agency Director develop and implement a plan to revise the performance work statement in future contracts with the non-Federal auditors to require that the Defense Contract Audit Agency contracting officer's representatives review non-the Federal auditor sample plans for compliance with Government Auditing Standards.

Rec 2.c.2.2: The DoD OIG recommended that the Defense Contract Audit Agency Director, in coordination with the Defense Logistics Agency Director develop and implement a plan to revise the performance work statement in future contracts with the non-Federal auditors to require that the Defense Contract Audit Agency contracting officer's representatives review non-the Federal auditor sample plans for compliance with Government Auditing Standards.

Rec 3.a1. The DoD OIG recommended that the Defense Contract Audit Agency Director, in coordination with the Defense Logistics Agency Director, require non-Federal auditors to include in the quality control plan their planned procedures for complying with Government Auditing Standards, including Government Auditing Standards 1.18a, "Examination."

Rec 3.a2: The DoD OIG recommended that the Defense Contract Audit Agency Director, in coordination with the Defense Logistics Agency Director, require non-Federal auditors to include in the quality control plan their planned procedures for complying with Government Auditing Standards, including Government Auditing Standards 1.18a, "Examination."

Rec 3.b1: The DoD OIG recommended that the Defense Contract Audit Agency Director, in coordination with the Defense Logistics Agency Director, require non-Federal auditors to include in the quality control plan their planned procedures for complying withGovernment Auditing Standards, including Government Auditing Standards 7.13, "Results of Previous Engagements."

Rec 3.b2: The DoD OIG recommended that the Defense Contract Audit Agency Director, in coordination with the Defense Logistics Agency Director, require non-Federal auditors to include in the quality control plan their planned procedures for complying withGovernment Auditing Standards, including Government Auditing Standards 7.13, "Results of Previous Engagements."