Open Recommendations

Schedule and complete annual contingency planning tests. Retain supporting documentation to demonstrate compliance during audits.

We recommend the Assistant Secretary for Employment and Training establish and implement data verification checks to ensure participants reported are unique individuals who obtained services through Workforce Innovation and Opportunity Act programs while strengthening controls to properly exit participants after 90 days without services.

We recommend the Assistant Secretary for Employment and Training establish and implement a plan to improve monitoring activities to ensure grant recipients and sub-recipients are properly documenting eligibility and ensuring participant-level services are delivered by each program in which the participant is co-enrolled.

We recommend the Assistant Secretary for Employment and Training remedy the $19,639,718 in questioned costs associated with the contractual service contracts awarded in non-compliance with federal requirements.

We recommend the Assistant Secretary for Employment and Training remedy the $5,751,502 in questioned costs associated with payroll and non-payroll costs.

We recommend the Assistant Secretary for Employment and Training establish and implement a plan to increase the level of technical assistance and monitoring for grant recipients and sub-recipients to ensure they comply with the general procurement standards.

We recommend the Assistant Secretary for Employment and Training develop and implement a formal comprehensive Conflict of Interest Policy to ensure staff are actively monitoring, identifying and resolving conflict of interest issues.

Develop a plan to ensure manual journal vouchers are justified, documented, and approved before they are entered into the Financial Management System and that they are reviewed after posting to verify accuracy and support compliance, transparency, and audit readiness.

Require ongoing training for all staff who prepare, review, or approve manual journal vouchers, including a process to ensure that new employees complete initial training and that refresher courses are provided when policies or tools are updated.

Clarify expectations for using macro-enabled journal voucher tools by defining when the standardized macro must be used; establishing a process to communicate macro tool updates and prompt the adoption of newly released versions; and providing guidance, training, and user support to promote correct and consistent application of the tools.

Define and communicate clear oversight responsibilities for Veterans Integrated Service Network financial managers by requiring routine monitoring of documentation and compliance at facilities.

Design and implement Cyber Governance policies, procedures, and processes that address National Institute of Standards and Technology Special Publication 800-53, Rev. 5.1, Rel. 5.1.1 control requirements and OMB Circular A-130.

Design and implement risk management and general support system policies, procedures, and processes that address National Institute of Standards and Technology Special Publication 800-53, Rev. 5.1, Rel. 5.1.1 control requirements and standard industry practices from the National Institute of Standards and Technology Special Publications 800-39 and 800-18. This includes developing and implementing a system security plan for the Postal Regulatory Commission's general support system.

Ensure privileged user access reviews for the [redacted] system are performed in accordance with FDIC policy.

The Chief Information Officer ensures that the actions shared with the agency in the detailed technical report are taken to properly configure and fully utilize anti-phishing protections.

The Chief Information Officer ensures that the actions shared with the agency in the detailed technical report are taken to properly configure and fully utilize anti-phishing protections.

The Chief Information Officer implements continuous improvement and emphasize a “Zero Click” mindset throughout the organization to reduce the threat from phishing campaigns.

Work with states to strengthen waiver approval processes to prevent the improper waiving of UI overpayment recoveries when federal dollars are at stake.

Work with the Office of the Chief Financial Officer (OCFO) to develop and implement a specific process designed to detect when states have improperly waived UI overpayment recoveries, providing time for states to course correct and minimize the risk of financial loss.

Work with Michigan to ensure proper post-investigative actions are taken for the five confirmed fraud cases identified in this report.

Remedy the $240,973,884 in questioned costs.

Work with state workforce agencies to ensure they retroactively submit accurate and complete information related to overpayment recovery waiver amounts for FPUC, PUA, and PEUC, for all pandemic-related reporting periods.

We recommend that the Orphaned Well Program Office require the Kansas Corporation Commission to determine and document that all wells plugged using Infrastructure Investment and Jobs Act funds were completed in accordance with Kansas Statutes Annotated 55 179 (e.g., the wells were plugged only after the commission determined that no person was legally responsible, or that each legally responsible person was dead, no longer in existence, insolvent, or could no longer be found).

We recommend that the Orphaned Well Program Office require the Kansas Corporation Commission to update witnessing information on its most recent performance report and verify the accuracy of reported witnessing information.

We recommend that the Orphaned Well Program Office resolve the questioned costs of $299,275 in which the Kansas Corporation Commission did not determine whether the legally responsible party was dead, no longer in existence, insolvent, or could no longer be found.