Open Recommendations

Confirm that the American Rescue Plan Act of 2021 section 8002 quarterly reports are submitted to Congress within the time frame established on the Consolidated Appropriations Acts of 2022 and 2023, which is no later than 30 days after the end of each fiscal quarter.

Coordinate with administration and staff office chief financial officers to ensure that the finance office staff responsible for the management of open obligations know and understand VA financial policy requirements for the review of open obligations included in quarterly obligation reports.

Work with the relevant components to better align metrics across the Department and to determine what metrics for the ransomware threat, including metrics tracking disruption efforts, are most impactful, and which demonstrate the effectiveness of its actions to combat the ransomware threat.

Assess the U.S. Attorneys' Offices (USAO) implementation of the deconfliction policy, for ransomware cases, to ensure that federal prosecutors have a consistent understanding of the policy and comply with its requirements.

Rec. 1: The DoD OIG recommended that the Deputy Commandant, Manpower and Reserve Affairs, Headquarters, U.S. Marine Corps, develop and disseminate guidance providing a consistent approach for documenting and uploading dwell waiver requests to the Service member's Electronic Service Record to ensure that a Service member's consent to mobilization while in dwell is properly documented and maintained.

Rec. 4: The DoD OIG recommended that the Deputy Chief of Staff for Personnel, Headquarters, Department of the Army, develop and issue guidance applicable to the Army National Guard and the Army Reserve for maintaining documentation supporting Service members consent to mobilization while in dwell.

We recommend that USAID's Chief Information Officer develop and implement written guidance for performing and documenting cost-benefit and alternative analyses for cloud acquisitions before procuring cloud services.

We recommend that USAID's Chief Information Officer develop and implement a written procedure to document the Chief Information Officer's review and approval of all cloud service acquisition plans.

We recommend that USAID's Chief Information Officer develop and implement a written process for defining and reviewing service level agreements to determine whether they meet Agency needs.

We recommend that USAID's Chief Information Officer develop additional procedures to hold system owners accountable for noncompliance with continuous monitoring reporting requirements. This may include actions other than denying a system authority to operate, such as a negative performance evaluation or disciplinary action.

We recommend that USAID's Chief Information Officer develop additional procedures to hold system accountable for noncompliance with plan of action and milestones requirements. This may include actions other than denying a system authority to operate, such as a negative performance evaluation or disciplinary action.

We recommend that USAID's Chief Information Officer revise Agency procedures to address how system owners should document their monitoring of cloud service providers' remediation activities.

We recommend that the Federal Acquisition Service Commissioner consolidate and improve contract security classification guidance to provide more detail and clarity for AAS contracting personnel.

We recommend that the Federal Acquisition Service Commissioner update existing controls to monitor and ensure compliance with contract security classifications by including a review of the security classification level in contract file transfer checklists; verifying compliance with AAS security classification policies during existing internal contract reviews; and updating briefing templates to use consistent terminology.

We recommend that the Federal Acquisition Service Commissioner implement Assisted Services Shared Information System controls to ensure accuracy and integrity of contract security classifications by prioritizing the development of edit history for immediate visibility of changes to the contract security classification level; and limiting the ability to edit contract data to only the assigned acquisition personnel and their supervisory chain.

We recommend that the Federal Acquisition Service Commissioner strengthen AAS policy to require AAS Level 3 contracting officers to have adequate security clearances and establish a plan to initiate the security clearance process for affected contracting officers.

We recommend that the Federal Acquisition Service Commissioner provide AAS contracting personnel with training on any updated policies or guidance implemented in response to the audit findings.

USAID/Nepal determine the allowability of $45,026 in questioned costs ($39,909 ineligible, $5,117 unsupported) on pages 13 to 14 and pages 33 to 41 of the audit report and recover any amount that is unallowable.

USAID/Nepal verify that the Government of Nepal's Department of Health and Services and Other Implementing Government Agencies corrects the 1 material weakness in internal control detailed on pages 25 to 26 of the audit report.

USAID/Nepal verify that the Government of Nepal's Department of Health and Services and Other Implementing Government Agencies corrects the 11 instances of material noncompliance detailed on pages 33 to 45 of the audit report.

We recommend the Executive Assistant Commissioner of CBP’s Office of Field Operations develop and implement policies and procedures requiring regular comprehensive assessments of operations across all land ports of entry. These policies and procedures should also include key elements such as the designated office or official for conducting comprehensive assessments, assessment criteria, frequency of assessments, and related records retention requirements.

We recommend the Executive Assistant Commissioner of CBP’s Office of Field Operations conduct an initial comprehensive assessment of land port of entry operations, issue a report on the findings to identify areas of efficiencies, develop a corrective action plan to eliminate inefficiencies, and avoid wasting funds. This report should also document the rationale for strategic decisions including, but not limited to:• maintaining current land port of entry operations;• reducing or expanding land port of entry operational hours; and• permanently closing land ports of entry.

We recommend the Executive Vice President, Chief Financial and Strategy Officer, in conjunction with the Vice President, Financial Operations and Performance, ensure all projects are optimized in a consistent and holistic manner to ensure the most value to TVA ratepayers.

We recommend the Executive Vice President, Chief Financial and Strategy Officer, in conjunction with the Vice President, Financial Operations and Performance, ensure economic analyses are (1) performed for all applicable projects and (2) considered in decision making.

We recommend the Executive Vice President, Chief Financial and Strategy Officer, in conjunction with the Vice President, Financial Operations and Performance, provide economic analyses and all known costs to the Tennessee Valley Authority Board when presenting projects for approval.