Open Recommendations

The Commissioner, Wage and Investment Division, should notify the 317,418 taxpayers we identified, who potentially received less PTC than they were entitled or repaid more APTC than required, that they may qualify for additional PTC or overpaid APTC and encourage them to file an amended Tax Year 2021 return, if applicable.

The Commissioner, Wage and Investment Division, should develop processes, such as the use of courtesy letters to notify individuals of their potential eligibility, to proactively assist taxpayers who, based on available tax return and Exchange data, potentially claimed less PTC than entitled or paid more APTC than required.

We recommend that the BIA develop a method to track and monitor the closeout process of Public Law 93-638 agreements.

We recommend that the BIA develop a methodology for identifying Public Law 93-638 agreements where the completion of specific administrative tasks would result in ability to close agreements.

We recommend that the BIA take appropriate action on the 183 agreements with $5,070,072 in unused funds identified in this report.

We recommend that the Deputy Assistant Secretary work with the Authority to assess the risk of potential improper payment for projects PW273 and PW100 and vouchers 576322, 583423, and 578761.

We recommend that the Deputy Assistant Secretary instruct the Authority to train the CMU staff on the newly developed policies and procedures and obtain technical assistance from HUD as needed.

Establish a process to regularly determine whether back-end edit routines should be added, updated, or discontinued to increase the accuracy and number of reinstatements.

Track all back-end edit routine costs to regularly determine whether each edit routine is a prudent use of SSA’s limited resources.

Rec. 1.b: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, develop and implement procedures to monitor future Economy Act transactions to ensure the: 1. Providers are reimbursed for costs incurred. 2. Support agreements are documented. 3. Processes are efficient or economical and in the best interest of the Government.

Rec. 1.c.1: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, coordinate with the Director of the Defense Security Cooperation Agency to return all Building Partner Capacity funds in the Foreign Military Sales Trust Fund to the accounts from which the funds originated.

Rec. 1.c.2: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, coordinate with the Director of the Defense Security Cooperation Agency to develop and implement a policy that requires the Foreign Military Sales Trust Fund be used only for the purposes outlined in sections 2761 and 2762, title 22, United States Code.

Rec. 1.c.3: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, coordinate with the Director of the Defense Security Cooperation Agency to develop and implement policies and procedures requiring that DoD Component purchases for Building Partner Capacity programs be paid for, whether through reimbursement or other means, directly from the accounts to which Congress appropriated the funds.

Rec. 1.d: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, coordinate with the Director of the Defense Security Cooperation Agency to review all applicable criteria for any active Building Partner Capacity programs to determine whether congressional notifications are required when funds are obligated or transferred and, if so, ensure that the congressional notification discloses the use of the Foreign Military Sales Trust Fund until Building Partner Capacity funds are removed from the Foreign Military Sales Trust Fund.

Rec. 1.e.1: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, assess the DoD Agency?Wide financial statements for prior period adjustment and determine materiality for each of the non?Army reporting entities that receive appropriations for Building Partner Capacity programs.

Rec. 1.e.2: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, assess the DoD Agency?Wide financial statements for prior period adjustment and perform an analysis on the status of non?Army Building Partner Capacity appropriated funds in the Foreign Military Sales Trust Fund to quantify the misstatement to the non?Army reporting entities financial statements.

Rec. 1.e.3: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, assess the DoD Agency?Wide financial statements for prior period adjustment and adjust the financial reports for non-Army reporting entities consistent with U.S. Treasury guidance.

Rec. 1.f: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, rescind the policy requiring DoD Components to treat Building Partner Capacity funds transferred to the Foreign Military Sales Trust Fund as non?exchange transactions.

Rec. 1.g: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, coordinate with the Service Secretaries and appropriate DoD Component directors to develop and ensure the implementation of a policy sufficient to ensure that the DoD fully and accurately account for the funds consistent with the intent of Congress for the: 1. Agency Indicators attribute. 2. Periods of Availability attribute. 3. Main Accounts attribute.

Rec. 1.h: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, coordinate with Defense Security Cooperation Agency, Defense Finance and Accounting Service, and Assistant Secretary of the Army (Financial Management and Comptroller) management to develop and implement procedures to provide the status of Afghanistan Security Forces Fund appropriated funds by fiscal year in the Foreign Military Sales Trust Fund and the amount of funds by fiscal year returned to the U.S. Treasury to the Special Inspector General for Afghanistan Reconstruction for its quarterly reports to Congress.

Rec. 2.a: The DoD OIG recommended that the Director of the Defense Security Cooperation Agency perform a comprehensive review of Defense Security Cooperation Agency policies related to Building Partner Capacity programs to identify and remove any mention of the: 1. Foreign Military Sales Trust Fund as an appropriate Treasury account for Building Partner Capacity funds and update the DoD's processes accordingly. 2. Economy Act as the authority for transferring Building Partner Capacity funds to the Foreign Military Sales Trust Fund and update the DoD's processes accordingly.

Rec. 2.b.1: The DoD OIG recommended that the Director of the Defense Security Cooperation Agency coordinate with the DoD Components to immediately reconcile and close all Building Partner Capacity cases with canceled appropriations.

Rec. 2.b.2: The DoD OIG recommended that the Director of the Defense Security Cooperation Agency coordinate with the DoD Components to immediately identify and reconcile obligations for all Afghanistan Security Forces Fund appropriated funds remaining on cases, remove any expired funds on cases that are not obligated, and provide the reconciliations to the Special Inspector General for Afghanistan Reconstruction.

Rec. 2.c: The DoD OIG recommended that the Director of the Defense Security Cooperation Agency return all canceled appropriations in the Foreign Military Sales Trust Fund to the U.S. Treasury.

Rec. 2.d: The DoD OIG recommended that the Director of the Defense Security Cooperation Agency return all expired appropriations not on cases in the Foreign Military Sales Trust Fund to the account from which they were transferred.