Open Recommendations

(U) Rec. C.4: The DoD OIG recommended that the Assistant Secretary of Defense (Energy, Installations, and Environment) continue to assist U.S. Forces Japan and the Military Departments to develop a plan to transport and dispose of high-level polychlorinated biphenyls, including seeking a waiver from the Environmental Protection Agency to import polychlorinated biphenyls, if the negotiations with the Government of Japan are not successful.

Determine the allowability of $867,725 in questioned costs ($852,824 ineligible and $ 14,901 unsupported) on page 15 of the audit report and recover any amount that is unallowable.

Verify that Fondation Serovie corrects the one material weaknesses in internal control detailed on page 24 of the audit report.

Verify that Fondation Serovie corrects the two instances of material noncompliance detailed on page 29 of the audit report.

USAID/Pakistan determine the allowability of $407,437 in questioned costs ($393,177 ineligible and $14,260 unsupported) detailed on pages 15 to 16 of the audit report and recover any amount that is unallowable.

(U) Rec. B.1: This recommendation is Controlled Unclassified Information

(U) Rec. B.2.a: The DoD OIG recommended that the Defense Media Activity Director develop a plan for identifying all Defense Media Activity network and system assets that includes metrics and milestones for completing the plan.

(U) Rec. B.2.b: The DoD OIG recommended that the Defense Media Activity Director update and submit the Defense Media Activities Zero Trust implementation plan to the DoD Chief Information Officer, once all Defense Media Activity network and system assets are identified, to include the Defense Media Activity acquisition approach; implementation schedule; interim and final metrics, including a phased migration plan; and funding required for implementing zero trust.

(U) Rec. B.3.a: The DoD OIG recommended that the National Guard Bureau Chief coordinate with the Army and Air Force on the zero trust capabilities that the National Guard Bureau will inherit from the Services and update the National Guard Bureau Zero Trust
implementation plan accordingly.

(U) Rec. B.3.b: The DoD OIG recommended that the National Guard Bureau Chief update and submit the National Guard Bureau Zero Trust implementation plan to the DoD Chief Information Officer, to include the National Guard Bureau acquisition approach, implementations, instrumentations, and operational workflows; a detailed schedule with target milestones; interim and final metrics, including a phased migration plan; and the identification of additional funding, authorities, and policies for implementing zero trust.

(U) Rec. B.4: The DoD OIG recommended that the Defense Legal Services Agency Director develop and submit a Zero Trust implementation plan to the DoD Chief Information Officer that includes an acquisition approach, implementations, instrumentations, and operational workflows; a detailed schedule with target milestones; interim and final metrics, including a phased migration plan; and the identification of additional funding, authorities, and policies for implementing zero trust.

Work with ARC and the SBA to resolve the reporting discrepancy of $10,000 for non-ARC matching costs.

The Small Business/Self-Employed Division Director, Field Collection, should continue to identify and perform sweeps of all types, including assessments of high-risk HINF geographical areas, as well as issue-based sweeps.

The Small Business/Self-Employed Division’s Director, Field Collection, should regularly review sweeps data to identify and correct errors and ensure that it is accurate and complete before using it for management reporting.

The Small Business/Self-Employed Division’s Director, Field Collection, should capture additional information in the tracking spreadsheet so management can better assess the productivity of each sweep. This should include information such as which delinquent tax return modules were secured, whether any of the returns had tax assessments, and the results of specific collection initiatives.

The Small Business/Self-Employed Division’s Director, Field Collection, should remind all levels of management of the sweeps desk guide procedures and provide refresher training on their responsibilities in the sweeps process.

The OIG recommends that the Executive Director for Operations establish a process to verify that all telework agreements are submitted and reviewed to maintain oversight and data integrity.

The OIG recommends that the Executive Director for Operations conduct periodic reconciliations between the telework agreements and the NRC’s payroll system to ensure the accuracy and completeness of employees’ telework statuses.

The OIG recommends that the Executive Director for Operations implement and document validation procedures to ensure submitted telework agreements are complete and records are maintained in compliance with NRC procedures.

The OIG recommends that the Executive Director for Operations require all official duty station changes resulting from telework to be supported by an approved agreement and ensure all relevant documentation is retained within the telework records.

The OIG recommends that the Executive Director for Operations implement a process to track the completion of corrective actions for discrepancies and ensure any unresolved issues are properly addressed.

The OIG recommends that the Executive Director for Operations implement a tracking system to monitor telework agreements nearing expiration, ensuring that necessary updates, such as changes to official duty stations, are made promptly and in accordance with established procedures.

The OIG recommends that the Executive Director for Operations develop procedures to mitigate the risk of inaccurate locality pay resulting from employees not reporting to their official duty station as required by the terms of their telework agreements.

The Chief, Taxpayer Services, should develop a code that can be placed on tax accounts during tax return
************2*************************** processing to identify when a on the current year Form 5695.

The Chief, Taxpayer Services, should identify and update computer programming which prevented tax returns incorrectly claiming the Residential Clean Energy Credit from being identified by the Error Resolution program.