Open Recommendations

Perform quarterly reviews over a sample of personnel to ensure that personnel files are maintained and updated to correctly reflect personnel actions.

Assess reviews performed by the Human Capital and Talent Management/Employee Services and Benefits division to ensure payroll benefit, leave, and deductions calculated and recorded in employee leave and earnings statements are accurate, agree to employee authorized elections, and comply with USAID's Automated Directive System and federal regulations.

Review the reconciliation process with National Finance Center Payroll/Personnel System records to determine enhancements for more effectively identifying and correcting inaccurate information.

Develop and document a process on how the Agency implements and
adopts new accounting standards and guidance going forward, including, but not limited to, the
implementation of the embedded leases portion of SFFAS 54.

Develop and document a process to ensure its leases are recorded in
accordance with SFFAS 54. At a minimum, this should include the Agency's consideration of materiality and process to assess the completeness, accuracy and reasonableness of all information from the Department of State for which USAID relies on to report in its financial statements and to include an element of management review and approval.

Determine what information needs to be captured at a transaction level to allow for the identification of the lease and the type of lease (i.e., domestic, international - USAID dedicated, international - housing pool) at the disbursement transaction level.

Develop and implement a process to capture the information identified based on Recommendation 6 to allow for automation of determining completeness of the Department of State provided lease listing.

Develop a process by which USAID can automatically calculate lease balances for leases dedicated to USAID to allow USAID to verify the accuracy of the information provided by the Department of State related to USAID's dedicated leases.

Ensure the new processes developed in Recommendations 4, 5, 7, and 8 are adequately communicated, both in writing and via training, to impacted personnel.

We recommend that OPM's Contracting Officer require the PBM to return $5,819,737 to the Carrier and the FEHBP for the portion of retail pharmacy discounts not passed through to the FEHBP during CYs 2017 through 2022.

We recommend that OPM's Contracting Officer assess the PBM and Carrier $735,635 for LII on the questioned costs due back to the FEHBP for this finding, calculated through June 30, 2024. The LII should be adjusted to account for the date the questioned costs are returned to the program.

We recommend that OPM's Contracting Officer require the Carrier to adopt new controls to ensure that the PBM charges no greater than the value of the PBM's negotiated discounts with each retail pharmacy that was in effect at the time the claim was adjudicated. True ups to any retail pricing guarantees between the PBM and the Carrier should be performed quarterly or annually in accordance with the Carrier's PBM agreement.

We recommend that OPM's Contracting Officer assess the PBM and Carrier $119,438 for LII on the questioned costs due back to the FEHBP for this finding, calculated through June 30, 2024. The LII should be adjusted to account for the date the questioned costs are returned to the program.

We recommend that the Carrier collect $925,895 in claim transaction fees that were credited back to the PBM by retail pharmacies for the FEHBP's CY 2017 through 2022 prescription drug benefits and return this amount to the FEHBP.

We recommend that the PBM adopt policies and procedures to ensure that the Carrier receives the value of all credits (i.e., claim transaction fees) that the PBM collects from retail pharmacies under pass-through transparent pricing.

We recommend that OPM's Contracting Officer require the PBM and Carrier to return $190,134 to the FEHBP for its portion of the PBM's non-specific drug inventory purchasing discounts that were not received for CYs 2017 through 2022.

We recommend that OPM's Contracting Officer assess the PBM and Carrier $58,060 for LII on the questioned costs due back to the FEHBP for this finding, calculated through June 30, 2024. The LII should be adjusted to account for the date the questioned costs are returned to the program.

We recommend that the Carrier adopt new controls to ensure that the PBM passes through all its drug inventory purchasing discounts associated with the Carrier and the FEHBP in accordance with the PBM transparency standards for mail order and specialty drug actual acquisition costs.

We recommend that the Deputy Chief Financial Officer and the Principal Deputy Assistant Secretary for Employment and Training design and implement controls over their respective estimates to ensure management's review of the estimates are performed at a sufficient level of detail, and includes the review of the methodology, relevance and reliability of the underlying data, and assumptions used to develop the estimates.

We recommend that the Deputy Chief Financial Officer and the Principal Deputy Assistant Secretary for Employment and Training maintain documentation of the reviews performed to assess the reasonableness of the methodology, underlying data, and assumptions used to develop the estimates that is sufficiently detailed to evidence the specific items reviewed, analysis performed, and conclusions reached.

We recommend that the Deputy Chief Financial Officer and the Principal Deputy Assistant Secretary for Employment and Training update Department of Labor's policies and procedures to provide sufficient details on the performance of the reconciliation of the State Workforce Agencies monthly financial summary report to the general ledger, including the required level of precision.

Implement and periodically monitor the effectiveness of a plan to provide oversight for unsent packages in the Package Manager application.

Implement a plan to address existing unsent packages in the Package Manager application.

The Under Secretary for Health ensures Veterans Health Administration leaders assess reasons for noncompliance with training requirements and takes action as warranted.

The Under Secretary for Health evaluates whether toxic exposure screening is negatively affecting primary care workload and takes action to mitigate as needed.