Open Recommendations

Require Portfolio Managers to collaborate closely with the Grant Specialists to ensure that returned grant funds are accurately and simultaneously processed in both PMS and eGrants. This coordination will help maintain consistency across systems and support accurate grant data, closeout, and financial reporting.

Require all staff members from each grant recipient to complete the Litmos training for grantees on the grant closeout process both upon grant award and at the start of the final year of the grant.

Ensure all Portfolio Managers and agency grant closeout staff follow guidance on administrative grant closeouts and conduct training on the subject.

Implement additional automated eGrants messages to grant recipients regarding grant closeout after the period of performance ends and have Portfolio Managers follow-up and document communications.

Expand automation of data upload and reconciliation processes to reduce manual reporting errors.

Maintain and document a validation checklist to confirm successful data uploads and reconciliation of obligation and deobligation adjustments.

Validate the FY 2025 implementation of the new controls to improve reporting accuracy, including monthly and quarterly reconciliations between Oracle data and USAspending.gov reports, and manual data comparisons between the Payment Management System and eGrants prior to submission.

We recommend that BOR resolve the $66,647 in questioned costs related to unsupported payroll, fringe, and indirect costs charged to Grant Agreement R23AP00500.

We recommend that BOR update Bureau of Reclamation financial assistance oversight policies to include minimum documentation requirements for post-award monitoring site visits.

We recommend that BOR identify similar instances where the Torres-Martinez Desert Cahuilla Indian Tribe requested reimbursement of unsupported payroll expenditures and associated indirect costs that were not allocable to the grant and resolve those costs.

We recommend that BOR direct the Torres-Martinez Desert Cahuilla Indian Tribe to develop and implement a consistent procedure for allocating time based on actual activity worked on Federal grants.

We recommend that BOR review the Torres-Martinez Desert Cahuilla Indian Tribe's organizational procedures to ensure that the Tribe complies with applicable Federal regulations.

We recommend that BOR update Bureau of Reclamation financial assistance oversight policies to include specific timeliness requirements for the review, approval, and submission of the monitoring activity reports.

We recommend that BOR ensure all staff responsible for oversight and monitoring of financial assistance agreements are aware of all existing and updated Bureau of Reclamation policies and Federal requirements related to oversight and monitoring of financial assistance agreements.

We recommend that BOR amend the scope of work for Grant Agreement R23AP00500 to include detailed, measurable objectives that the Torres-Martinez Desert Cahuilla Indian Tribe is responsible for achieving under the award.

The Commissioner, Internal Revenue Service, should evaluate available options to prioritize the scanning of historical documents to realize cost savings and comply with Office of Management and Budget and National Archives and Records Administration mandates to convert all paper documents to digital format by December 2030.

The Commission conduct an information security risk assessment and develop and implement comprehensive written policies and procedures for all areas of the information security program.

The Commission develop and implement a quality review system to review and revise information security policies and procedures on an annual basis, in accordance with previously established Commission standards.

Identify how the remaining IIJA workforce training and development funds will be used and the goals and outcomes expected from their use.

Establish and implement a control to track the amount of S&E and Business Operations funds expended for IIJA Section 40803(c)(7).

We recommend that the Orphaned Wells Program Office establish milestones for the Osage Nation's execution of its performance goals in its development grants and ensure it has made progress in meeting those performance goals before awarding phase 3 funds.

We recommend that the Orphaned Wells Program Office establish milestones for the Osage Nation's execution of the implementation grants and ensure it has made progress in plugging orphaned wells before awarding phase 3 funds.

Apply population change factors, such as projected growth and trends of sorting and delivery center locations, as part of its Financial Rigor Tests for the investments.

Perform inspections and complete route adjustments where needed as part of the required annual process within the year prior to estimating the Financial Rigor Tests related to sorting and delivery center investments.

Require tracking, reconciling, and reporting of operating costs throughout the Sorting & Delivery Center project, with adjustments to investment calculations for significant changes; and delegate responsibility for the oversight of financial performance over routes related to the project.