Open Recommendations

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.

We recommend that USAID/Zambia verify that Ministry of Health Copperbelt Provincial Health Office corrects the 13 instances of material noncompliance detailed on pages 66 to 79 of the audit report.

We recommend that USAID/Zambia determine the allowability of $68,796 in questioned costs ($2,864 ineligible, $65,932 unsupported) on pages 25, 28, and 29 of the audit report and recover any amount that is unallowable.

We recommend that USAID/Zambia verify that Ministry of Health Central Provincial Health Office corrects the 10 material weaknesses in internal control detailed on pages 49 to 64 of the audit report.

We recommend that USAID/Zambia verify that Ministry of Health Central Provincial Health Office corrects the 12 instances of material noncompliance detailed on pages 70 to 85 of the audit report.

We recommend that USAID/Zambia determine the allowability of $541,887 in questioned costs ($154,931 ineligible, $386,956 unsupported) on page 27 of the audit report and recover any amount that is unallowable.

We recommend that USAID/Zambia verify that Ministry of Health Northern Provincial Health Office corrects the eight material weaknesses in internal control detailed on pages 42 to 52 of the audit report.

We recommend that USAID/Zambia verify that Ministry of Health Northern Provincial Health Office corrects the ten instances of material noncompliance detailed on pages 59 to 79 of the audit report.

We recommend that USAID/Zambia determine the allowability of $69,733 in questioned costs ($10,024 ineligible, $59,709 unsupported) on pages 25, 31 to 32 of the audit report and recover any amount that is unallowable.

We recommend that USAID/Zambia verify that Ministry of Health Luapula Provincial Health Office corrects the 13 material weaknesses in internal control detailed on pages 41 to 62 of the audit report.

We recommend that USAID/Zambia verify that Ministry of Health Luapula Provincial Health Office corrects the 7 instances of material noncompliance detailed on pages 66 to 74 of the audit report.

We recommend that ICAP refund $58,111 to CDC for transactions that it could not adequately support.

We recommend that ICAP fully implement its new grants management system, which will allow it to track and record its PEPFAR expenditures by CoAg and award year; and maintain supporting documentation for expenditures contained in its accounting records.

We recommend that Blue Care Network of Michigan refund to the Federal Government the $3,412,369 of estimated overpayments.

We recommend that Blue Care Network of Michigan refund to the Federal Government the $3,412,369 of estimated overpayments.

We recommend that Blue Care Network of Michigan identify, for the high-risk diagnoses included in this report, similar instances of noncompliance that occurred before or after our audit period and refund any resulting overpayments to the Federal Government.