Open Recommendations

The Chief, Facilities Management and Security Services, should ensure that all bins at every IRS facility are labeled properly to instruct employees to only discard sensitive documents in locked bins solely used for destruction purposes.

The Chief, Facilities Management and Security Services, should ensure that Document 13420, The Sensitive Document Destruction Bin, information flyer is displayed throughout all IRS locations to instruct employees on the importance of properly disposing sensitive documents.

The Chief, Facilities Management and Security Services, should perform annual inspections of all facilities used by subcontractors for sensitive document destruction to ensure compliance with NIST guidelines (e.g., shred, burn, mulch, pulp, or pulverize sensitive documents beyond recognition and reconstruction).

The Chief, Facilities Management and Security Services, should complete an up-to-date cost-benefit analysis to ensure that there is optimal bin size and number of bins based on the number of employees at all 387 IRS facilities covered under the national contract.

The Chief, Facilities Management and Security Services, should designate FMSS personnel on-site at each of the IRS facilities whose responsibilities are to verify what is serviced matches to the subcontractor CODs and to ensure that only full bins are retrieved for destruction.

The Chief, Facilities Management and Security Services, should develop processes and procedures to ensure that only full bins are serviced and scanned and compare invoices to bin scan reports to only pay for those bins scanned.

Develop, implement, and document key internal control activities RBS identifies as necessary to ensure RBS State Offices are conducting and documenting the results of annual onsite reviews to ensure the grantee follows Federal regulations and the terms and conditions of the grants.

Develop, implement, and document key internal control activities RBS identifies as necessary to ensure RBS State Offices approve reimbursement requests for grantees who requested reimbursement for expenses prior to the date the Financial Assistance Agreement was executed.

We recommend that FWS require the Washington Department of Fish and Wildlife to resolve the $7,801 (Federal share) in costs associated with the unsupported equipment usage rates.

We recommend that FWS require the Washington Department of Fish and Wildlife to resolve the $2,996,019 Federal share of questioned costs related to unsupported in-kind contributions.

We recommend that FWS require the Washington Department of Fish and Wildlife to develop and implement Department-wide procedures for tracking, verifying, and certifying volunteer time that align with those of regular personnel services, including a requirement that individual volunteers verify their hours accurately reflect actual hours worked to ensure proper segregation of duties.

We recommend that FWS require the Washington Department of Fish and Wildlife to develop and implement a formalized process to calculate, document, and update equipment usage rates that align with Federal criteria and FWS guidance.

We recommend that the Orphaned Wells Program Office develop and implement policy to require review of all quarterly reports in a timely manner and complete any outstanding reviews.

We recommend that the Orphaned Wells Program Office develop a process to ensure all financial reports are reviewed in a timely manner.

We recommend that the Orphaned Wells Program Office require the Interior Business Center to design and implement an updated risk assessment policy or checklist that requires financial assistance officers to document consideration of all applicable risk factors and document mitigating measures for each risk factor identified before awarding Orphaned Wells Programs Office grants.

We recommend that the Orphaned Wells Program Office implement a risk-based approach to determine both the frequency and location of site visits, as required in its Site Visit SOP to ensure effective grant monitoring.

We recommend that the Orphaned Wells Program Office develop a mechanism to track the number and location of site visits to assist with a risk-based approach.

We recommend that the Orphaned Wells Program Office develop and provide to grant applicants guidance on prioritization of projects and how to calculate and report the benefits associated with implementing the Justice40 Initiative.

We recommend that the Orphaned Wells Program Office develop and provide to grant applicants guidance on expectations of subrecipient and contractor monitoring.

We recommend that the Orphaned Wells Program Office develop and provide to grant applicants guidance on measuring and tracking groundwater contamination.

We recommend that the Orphaned Wells Program Office develop and provide to grant applicants guidance on appropriately segregating and reporting different funding sources used by the States to plug and remediate orphaned wells.

The Director, Collection, SB/SE Division, should develop a reconciliation process to ensure that all Proposal to Deny Letters are received and immediately processed by the COR.

The Director, Collection, SB/SE Division, should ensure that ongoing reviews of the PDC program include a review of COR and PCA responsibilities, including the immediate suspension of PCA employees’ system access upon the issuance of a Proposal to Deny Letter. Any identified issues should be promptly addressed and corrected.

The Director, Collection, SB/SE Division, should monitor the implementation of soundproofing panels at the identified call center to ensure a noise-free environment during telephone interactions with taxpayers, focus call monitoring efforts on the identified call center before and after installation to ensure that no background noise is overheard, and validate the effectiveness of the soundproofing measures.

We recommend that USAID/Zambia verify that Ministry of Health Copperbelt Provincial Health Office corrects the four material weaknesses in internal control detailed on pages 48, 49, 54, and 55 of the audit report.