Open Recommendations

Rec. 1.a: The DoD OIG recommended that the Partner for Tronconi Segarra & Associates, LLP direct the auditors to perform and document audit procedures to test the internal controls over the Cash Management and Special Tests and Provisions compliance requirements.

Rec. 1.b: The DoD OIG recommended that the Partner for Tronconi Segarra & Associates, LLP direct the auditors to perform and document additional audit procedures to determine whether CUBRC Inc.'s internal controls over equipment requirements are operating effectively and its compliance with the Equipment requirement.

Rec. 1.c: The DoD OIG recommended that the Partner for Tronconi Segarra & Associates, LLP direct the auditors to perform and document additional audit procedures to determine CUBRC Inc.'s compliance with the Period of Performance requirement.

Rec. 1.d: The DoD OIG recommended that the Partner for Tronconi Segarra & Associates, LLP direct the auditors to select additional procurement transactions that align with the sample size guidelines of the American Institute of Certified Public Accountants, perform audit procedures on the selected transactions, and document the procedures to provide sufficient, appropriate evidence on the internal controls and compliance with the Procurement requirements.

Rec. 1.e: The DoD OIG recommended that the Partner for Tronconi Segarra & Associates, LLP direct the auditors to coordinate with CUBRC, Inc. to obtain a revised schedule of expenditures of Federal awards, prepared in accordance with 2 C.F.R. Part 200 (Uniform Guidance), and perform procedures to ensure that the revised schedule of expenditures of Federal awards is appropriate and complete

Rec. 1.f: The DoD OIG recommended that the Partner for Tronconi Segarra & Associates, LLP direct the auditors to update the FY 2022 single audit report of CUBRC, Inc. with the results of the additional audit procedures the auditors perform in response to Recommendations 1.a, 1.b, 1.c, 1.d, and 1.e.

Rec. 1.g: The DoD OIG recommended that the Partner for Tronconi Segarra & Associates, LLP direct the auditors to prepare audit documentation in future single audits to identify the relevant internal controls for each direct and material compliance requirement, identify the internal controls the auditors plan to test, and document the sampling plan in accordance with the sampling guidelines of the American Institute of Certified Public Accountants.

Determine the allowability of $25,536 in questioned costs ($17,482 ineligible and $8,054 unsupported) on page 11 and 27 of the audit report and recover any amount that is unallowable.

Verify that DIM-FHIS/SEDECOAS corrects the two material weaknesses in internal control detailed on page 25 of the audit report.

Verify that DIM-FHIS/SEDECOAS corrects the one instance of material noncompliance detailed on page 33 of the audit report.

Rec. 1: The DoD OIG recommended that the U.S. Property and Fiscal Officer for the Nevada National Guard issue a memorandum to the auditors assigned to the Internal Review Division emphasizing that when auditors do not comply with Generally Accepted Government Auditing Standards requirements, the auditors should take the following actions in accordance with Generally Accepted Government Auditing Standards 2.19 and 9.05.
a. Assess the significance of noncompliance to the engagement objectives. b. Document the assessment, along with the reasons for not following the requirement. c. Determine which type of Generally Accepted Government Auditing Standards compliance statement to use. d…

Rec. 2: The DoD OIG recommended that the U.S. Property and Fiscal Officer for the Nevada National Guard develop and implement a process for the monitoring and documentation of quality in their office in accordance with Generally Accepted Government Auditing Standards 5.43 and 5.44.

Rec. 3: The DoD OIG recommended that the U.S. Property and Fiscal Officer for the Nevada National Guard require that auditors assigned to the Internal Review Division obtain training on performing nonaudit services in accordance with Generally Accepted Government Auditing Standards.

Rec. 4: The DoD OIG recommended that the National Guard Bureau Internal Review Office Director issue a memorandum to the auditors at the National Guard Bureau Internal Review Office Headquarters and the Internal Review divisions of the United States Property and Fiscal Office to emphasize the requirement to inquire of the audited entity's management whether any investigations or legal proceedings significant to the audit objectives have been initiated or are in process with respect to the period under audit, in accordance with Generally Accepted Government Auditing Standard 8.27.

Rec. 5: The DoD OIG recommended that the National Guard Bureau Internal Review Office Headquarters Director and U.S. Property and Fiscal Officer for the Maryland National Guard develop and implement a tool, such as a fraud risk assessment template, to help ensure that the auditors assess the risk of fraud that is significant in the context of the audit objectives, in accordance with Generally Accepted Government Auditing Standard 8.71.

Rec. 6: The DoD OIG recommended that the National Guard Bureau Internal Review Director develop and implement a tool, such as an independence tracking checklist, to assist auditors at the Internal Review Headquarters office with ensuring that all supervisors and auditors assigned to an engagement complete a statement of independence before starting the engagement.

Rec. 7: The DoD OIG recommended that the National Guard Bureau Internal Review Office Director develop and implement a tool, such as a reporting checklist, that includes a step to verify that each audit report includes the appropriate GAGAS compliance statement in accordance with Generally Accepted Government Auditing Standards 2.17 and 9.03.

We recommend that the Acting Chief Program Officer of the Treasury Office of Capital Access works with the OIG to ensure that the State of Oregon returns to Treasury the $32,554 of CRF proceeds that were used by the City of Lakeside, Oregon in violation of subsection 601(d) of the Social Security Act, as amended (42 U.S.C. 801(d)), as well as Treasury’s Guidance and FAQs.

We recommend the Vice President, Power Operations, take steps to conduct all inspections and testing of fire-protection subsystems as required.

We recommend the Vice President, Power Operations, take steps to resolve fire-protection system issues in a timely manner.

We recommend the Vice President, Power Operations, take steps to assign a priority level to each impairment as required by Power Operations Standard Programs and Processes 18.119.

We recommend the Vice President, Power Operations, take steps to emphasize the importance of including all impairment information in the Fire Impairment Database.

We recommend the Vice President, Power Operations, take steps to review the differences between Power Operations Standard Programs and Processes 18.121 and the site-specific job plans and make changes as necessary to clarify the requirements.

The under secretary for benefits ensure all erroneous scenarios in the Veterans Benefits Management System for Rating special monthly compensation calculator identified in this review are corrected and certify the results to the VA Office of Inspector General.

The under secretary for benefits establish a plan to conduct additional testing of the Veterans Benefits Management System for Rating special monthly compensation calculator to ensure its accuracy.