Open Recommendations

Review the 5,534 tax returns we identified for which the IRS incorrectly paid retroactive credit claims and take the steps needed to recover the erroneously issued funds.

Review the 2,519 tax returns we identified for which the IRS incorrectly denied retroactive credit claims and take the steps needed to ensure that these taxpayers receive the benefits to which they are entitled.

Review over 150,000 returned billing statements, and resolve any involving identity theft, then refer fraudulent loans to OIG.

We recommend that the California Department of Social Services establish procedures for county agency staff to utilize Medicaid data match reports to verify that court authorizations for psychotropic medications prescribed for children in foster care are documented and maintained.

We recommend that the California Department of Social Services establish procedures for county agency staff to document all medications (including opioid medications) prescribed for children in foster care in CWS/CMS, to the extent allowable under California law.

We recommend that the California Department of Social Services develop and implement procedures for county agency staff to upload the court authorizations for psychotropic medications prescribed for children in foster care into CWS/CMS.

We recommend that the California Department of Social Services coordinate with California Department of Health Care Services to modify the existing data sharing agreement to obtain access to Medicaid claim data for all medications prescribed for children under its care and supervision, to the extent allowable under California law.

The Chief Information Officer should coordinate with OMB officials to determine if the IRS’s BYOD program’s policies and procedures are in compliance with the Act and update the program’s policies and procedures as needed.

The Chief, CI, should coordinate with the OMB to determine whether an exception process is needed for the approximately 900 CI employees who can access TikTok via the third-party software on their computers.

The Commissioner, Wage and Investment Division, should take steps to immediately locate and purge Forms 709 associated with the 175,522 taxpayers we identified with one or more Forms 709 filed and stored at the C-site, the taxpayer is deceased five years, and no Form 706 has been filed and processed by the IRS since the taxpayer’s death.

The Commissioner, Wage and Investment Division, should relocate current and future inventory of Forms 2848 and 8821 to another storage facility.

The Chief, FMSS, should enable personnel to access storage boxes without the use of a ladder.

The Chief, FMSS, should repair shelves sagging from the weight of the files and properly mark shelves with load ratings.

The Chief, FMSS, should ensure that new ladders are purchased that meet safety standards and are usable at the C-site until a catwalk can be installed.

The Chief, FMSS, should install protective covering above the area in which C-site personnel park their vehicles.

We recommend that the FWS require the Department to resolve the Federal share of questioned costs related to the Federal reimbursement for the unsupported in-kind match totaling $104,351.

We recommend that the FWS require the Department to implement internal controls to verify that costs included in the indirect cost base are assigned to the period in which the costs are incurred.

We recommend that the FWS require the Department to develop and implement a process that ensures expenditures claimed on grants are documented in the State financial system at a sufficient level that allows them to be easily traced to a specific grant without requiring manual adjustments.

We recommend that the FWS require the Department to develop and implement controls in the payroll system and accounting system to prevent project ID miscoding.

We recommend that the FWS require the Department to develop and implement monitoring procedures so only eligible costs are charged to grants.

We recommend that the FWS require the Department to implement and train officials involved in subaward management on oversight techniques applicable to Federal requirements and the Department's newly established policies and procedures on subawards.

We recommend that the FWS require the Department to review all open contracts to determine if any contracts should have been subawards. If so, amend the agreements, include all required elements, conduct risk assessments, develop monitoring plans, and report on USAspending.gov.

We recommend that the FWS require the Department to train subrecipients on their responsibilities under Federal awards.

We recommend that the FWS require the Department to develop policies and procedures to better identify and evaluate potential sources of program income on grants.

We recommend that the FWS require the Department to train all personnel responsible for conducting physical inventories on the frequencies required by the State regulations (e.g., annual, biennial, etc.).