Open Recommendations

(U) Rec. 14.a2: This recommendation is classified

(U) Rec. 14.a3: This recommendation is classified

(U) Rec. 14.b1: This recommendation is classified

(U) Rec. 14.b2: This recommendation is classified

(U) Rec. 14.b3: This recommendation is classified

(U) Rec. 15.1: This recommendation is classified

(U) Rec. 15.2: This recommendation is classified

(U) Rec B.1: Recommendation is classified.

(U) Rec B.2: Recommendation is classified.

Rec. 1.b: The DoD OIG recommended that the Chief Digital and Artificial Intelligence Officer coordinate with the Director of Administration and Management to review existing guidance to determine which should be canceled or incorporated into DoD Directive 5105.UW and DoD Instruction 8410.dd, and then approve DoD Directive 5105.UW and DoD Instruction 8410.dd.

We recommend that EAC management document policies and procedures for all significant process areas; including outlining the responsibilities of EAC personnel and the responsibilities of EAC’s service providers.

We recommend that EAC management ensure that all management and personnel, directly and indirectly responsible for performing processes outlined, have read, and understand the documented policies and procedures.

We recommend that EAC management perform periodic review of policies and procedures, and policies and procedures are updated in a timely manner.

We recommend that EAC management develop process narratives to assist new and transitioning personnel in understanding their scope of responsibilities and job function as well as help management perform review.

The assistant secretary for information and technology and chief information officer improve vulnerability management processes to ensure all vulnerabilities are identified and that plans of action and milestones are created for vulnerabilities that cannot be mitigated by VA deadlines.

We recommend that USAID/Uganda verify that The AIDS Support Organization Uganda Limited provides Uganda Protestant Medical Bureau with a copy of the audit report for their review and to take any corrective action regarding the one instance of material noncompliance identified on pages 37 and 38 of the audit report related to the subawards.

We recommend that USAID/West Africa verify that West African Health Organisation corrects the two material weaknesses in internal control detailed on pages 17 and 18 of the audit report.

We recommend that the Washington State Department of Social and Health Services' Aging and Long-Term Support Administration work with the 20 adult family homes to correct the 214 instances of noncompliance identified in this report.

Treasury Office of Inspector General (OIG) should request West Virginia management to provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance for the $20,917,332 of ineligible costs charged to the Direct Payments greater than or equal to $50,000 payment type. If support is not provided, Treasury OIG should recoup the funds. Based on West Virginia's responsiveness to Treasury OIG's requests and West Virginia's ability to provide sufficient documentation and/or replace ineligible transactions charged to CRF with valid expenditures, Castro recommends Treasury OIG determine the feasibility of conducting an audit for the Direct…

Treasury Office of Inspector General should follow-up with West Virginia's management to confirm if the transactions noted as unsupported expenditures of $657,742 within Aggregate Payments to Individuals can be supported. If support is not provided, Treasury OIG should recoup the funds or request West Virginia management to provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance. Based on West Virginia's responsiveness to Treasury OIG's requests and West Virginia's ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an…

Treasury’s Office of Capital Access disallow the questioned cost amount of $74,160 and instruct the State of Washington to refund that amount to its ERA2 program from non-Federal funds.

Treasury’s Office of Capital Access should disallow the questioned cost amount of $341,994.05 and instruct Thurston County to refund that amount to its ERA2 program from non-Federal funds.

GLS should amend its procedures relating to the annual count and valuation of operating materials and supplies to include verification of unit and total costs. This should include locating or reconstructing source documentation for the total quantity on hand for each item and matching the costs entered in the system to the source documents.

GLS should determine how average costs are calculated within the inventory tracking system. If the average cost in the system for specific inventory items does not represent the average cost of inventory on hand, the average cost in the system should be periodically adjusted when the annual inventory is performed or at year-end.

GLS should continue executing its corrective action plan and complete the review of the unit and total costs of inventory items.