Open Recommendations

OCIO to work with DOT's Operating Administrations and components to ensure least privilege and boundary protection controls are in place to restrict the logical access to only users authenticated to the IT systems and services for which they are authorized.

OCIO to enforce DOT security policy for removal of default credentials and harden the device configurations for all identified compromised devices and devices that could be similarly compromised, including IT shared services/common operating environment network printers per the Departmental Cybersecurity Compendium security requirements to ensure data security.

OCIO to establish a cybersecurity process to comply with NIST Special Publication 800-115, Technical Guide to Information Security Testing and Assessment and the Department Cybersecurity Incident Response Plan requirements to effectively communicate and coordinate with OIG any planned significant changes that could impact an OIG security assessment and penetration testing audit before the audit begins and when taking action to implement said changes, to ensure coordination as per the Rules of Engagement requirements and to prevent interruption of OIG penetration testing activities.

OCIO to establish a cybersecurity process to enforce the Department Cybersecurity Incident Response Plan requirements for departmental officials impacted by an incident to review audit logs and follow containment procedures to adequately support after-the-fact investigations of potential security incidents.

OCIO to enforce DOT policy for audit log retention for the proper timeframe of 12 months.

FHWA to enforce DOT security policy for removal of default credentials and harden the device configurations for all identified compromised devices and devices that could be similarly compromised, including FHWA network printers per the Departmental Cybersecurity Compendium security requirements to ensure data security.

FHWA to conduct incident response exercises with appropriate personnel that test the retrieval of security audit logs in the event of an incident.

We recommend the Architect of the Capitol (AOC) Chief Administrative Officer require the Supplies, Services and Material Management Division to identify and leverage data analytics to perform purchase card reviews to ensure compliance with AOC purchase card policies and procedures.

We recommend the Architect of the Capitol Chief Administrative Officer require the Supplies, Services and Material Management Division to update and implement the Purchase Card Review Process Standard Operating Procedure 4-13, January 27, 2020, to include criteria and procedures for conducting all purchase card reviews.

We recommend the Architect of the Capitol (AOC) Chief Administrative Officer require that purchase card approving officials perform quarterly or semiannual purchase card reviews to assist the Agency Program Coordinator in ensuring compliance with AOC purchase card policies and procedures.

We recommend the Architect of the Capitol (AOC) update the AOC Contracting Manual to include examples of split transactions and instructions on how to avoid them.

We recommend the Architect of the Capitol (AOC) develop guidance and update the AOC Contracting Manual to describe the use of third-party processors and vendors and define terms like “questionable merchant category codes,” “mandatory sources,” “third-party merchants,” “third-party processors” and “third-party vendors” in accordance with federal government best practices.

We recommend that the Architect of the Capitol (AOC) update the AOC Contracting Manual to describe the process for avoiding sales tax and add the requirement to reclaim improperly assessed taxes.

Examine existing Job Corps data regarding its drug control activities to identify appropriate data that aligns with the President's Strategy and the Office of National Drug Control Policy's reporting timelines and identify or develop appropriate and relevant performance measures that demonstrate the effectiveness of its drug control activities as they relate to the President's Strategy.

Coordinate with the Office of the Assistant Secretary for Administration and Management and the Office of National Drug Control Policy to establish reporting timelines for any performance measures that cannot be submitted before the Office of National Drug Control Policy's reporting deadline.

Establish targets for all performance measures reported by Job Corps in the National Drug Control Assessment.

We recommend the Assistant Secretary for Employment and Training capture lessons learned from the pandemic and use the information to develop performance standards for prompt payment of UI benefits under temporary UI programs.

We recommend the Assistant Secretary for Employment and Training establish policy that requires officials to issue guidance timely for ETA regional offices to monitor and measure the effectiveness of states' use of staffing to support the implementation of temporary UI programs.

We recommend the Assistant Secretary for Employment and Training establish policy that requires states to develop corrective action plans to address staffing related concerns negatively impacting permanent and temporary UI programs, as identified by regional offices during monitoring reviews.

We recommend the Assistant Secretary for Employment and Training establish policy that requires ETA officials to develop a business case analysis and supporting justification before suspending UI program integrity functions for states to manage workload surges during emergency events.

Rec 1.a: We recommend that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD:

Develop and implement policies and procedures to coordinate with, monitor, and hold the user entities accountable for identifying the service organizations which the user entities rely on and develop and implement procedures to communicate with their service organizations, including development of service-level or equivalent agreements that detail roles and responsibilities for each party.

Rec. 1.b: We recommend that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD:

Develop and implement policies and procedures to coordinate with and hold accountable the user entities and prioritize timely completion of corrective 7actions on open recommendations related to the design and implementation of complementary user entity controls required by their service organizations

Rec: 1.c: We recommend that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD:

Identify user entities that are effectively implementing complementary user entity controls requirements and share best practices to assist the user entities that need improvement

Rec 1.d: We recommend that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD:

Develop a procedure to gather data and feedback from the DoD financial management and audit communities and re-evaluate the Service Provider Working Group meeting dates each year to ensure user auditors obtain information in time to best plan the financial statement audits to meet planning, testing, and reporting phase timelines, and implement changes as determined appropriate.

Rec. 1.e: We recommend that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD:
Identify the service organizations that have the biggest impact across the DoD and establish specific forums for the service organizations to work with user entities and user auditors to discuss updates, complementary user entity controls, and best practices to provide continuous improvement toward achieving the congressional mandate of an unmodified financial statement opinion by FY 2028.