Open Recommendations

KPMG recommends that FHWA management develop an estimation methodology responsive to fluctuations in future expenses.

Create and enforce agency-specific written policies and procedures that specify how personnel actions should be initiated, reviewed, and submitted. These policies and procedures should specify the roles and responsibilities of HR personnel relating to this process and the required elements and documentation of management's review of personnel actions prior to submission.

Perform and document routine reviews on a monthly or more frequent basis to ensure that all personnel actions processed during the review period were appropriately reviewed and approved by a second, authorized HR official.

Correct the retirement plan assignment for the identified employee and take all necessary steps to remediate the error, including the return of excess contributions to the employee if appropriate.

Create and enforce written procedures to review all employee onboarding documents, including documentation received for transferred employees and individuals returning to Federal civilian service, to ensure that the documentation is complete and accurate.

Perform and document routine reviews of employees' Official Personnel Folders to verify that payroll and benefits elections are correct, including retirement plan assignments. Take action to correct any errors, including the collection or return of excess employee contributions, when warranted.

Design, implement, and document the performance of a manual review, at least quarterly, of the general ledger activity of downward and upward adjustments of prior year obligations general ledger accounts and record journal adjustments, when needed, to properly reclassify any errors that are identified.

Update existing policies and procedures to include the performance of a manual review of downward and upward adjustment activity during the period under review.

The VA Montana Healthcare System Director reviews Community Living Center physician coverage to identify barriers and gaps, determines options for resolution, and completes and executes a coverage plan to ensure residents’ care and staff’s needs are met when the physician is not available for extended periods.

The VA Montana Healthcare System Director reviews Community Living Center physical therapy staffing to identify barriers and gaps, determines options for resolution, and completes and executes a hiring plan to ensure residents’ care and staff’s needs are met.

We recommend that the Acting Chief Operating Officer for FSA—Develop and implement controls to ensure policies and procedures related to the time frames for draft final audit determination letters for close-out audits, Missing Audit PRRs, and PRRs for closed school loan discharges are followed and completed timely, including updating policies and procedures to reflect the risk-based approach FSA uses to prioritize its oversight of IHEs participating in Title IV programs.

We recommend that the Acting Chief Operating Officer for FSA— Establish and review performance measures and indicators for the timely issuance of draft final audit determination letters for close-out audits of closed IHEs, Missing Audit PRRs, and PRRs for closed school loan discharges.

We recommend that the Acting Chief Operating Officer for FSA—Evaluate whether the staffing level assigned to final audit determinations for close-out audits of closed IHEs, Missing Close-Out Audit Program Reviews, and Closed School Loan Discharge Program Reviews is sufficient to timely and effectively assess liabilities for IHEs that close, and if not, develop and implement a plan of action to address the issue.

We recommend that the Acting Chief Operating Officer for FSA—Develop and implement controls to ensure SPD closed school analysts provide FSA closed school stakeholders with required notifications, including the Acknowledgement of Intent to Close notice and the Closed School Email Alert; or specify in its policies and procedures situations that do not require the notifications.

We recommend that the Acting Chief Operating Officer for FSA—Evaluate whether the staff assigned to issue the Acknowledgement of Intent to Close notice, Closed School Email Alert, and Close-Out Reminder letter is sufficient to timely and effectively notify FSA closed school stakeholders and closed IHEs, and if not, develop and implement a plan of action to address the issue, including updating the policies and procedures to align with FSA’s priorities, available staffing levels, and prescribed time frames as necessary.

We recommend that the Acting Chief Operating Officer for FSA—Establish and review performance measures and indicators for the timely issuance of the Acknowledgement of Intent to Close notice, Closed School Email Alert, and Close-Out Reminder letters.

The Deputy Commissioner should ensure that NDAs, policies, forms, and other guidance documents include the required anti-gag provision.

The Deputy Commissioner should create a dedicated section for NDAs in its internal guidance that contains the required anti-gag provision.

The Deputy Commissioner should include information about the anti-gag provision in training programs covering WPEA protections (e.g., new employee orientation and contractor training).

The Deputy Commissioner should consider adding a link to the Treasury Inspector General for Tax Administration’s (TIGTA’s) Whistleblower Protections webpage and ensure that the IRS internal webpage, Employee Resources includes pertinent information to bring employee awareness of the WPEA protections as it relates to the anti-gag provision.

Develop and execute a comprehensive plan to improve the transportation performance at the Richmond Regional Processing and Distribution Center and monitor progress.

Work directly with Richmond Regional Processing and Distribution Center processing and logistics managers to develop and execute a plan to improve scanning compliance and monitor progress.

Improve communication of integrated operating plan deficiencies in the Richmond region to the frontline supervisors responsible for ensuring compliance.

Direct the Richmond Regional Processing and Distribution Center plant manager to enforce Postal Service attendance policy. In addition, monitor the progress and actions taken to address attendance.

(U) Rec. A.1: Recommendation is Classified.