Open Recommendations

To ensure NARA IT investments do not bypass NARA’s CPIC process we recommend NARA’s Chief Operating Officer ensure the training guide for purchase card holders is updated to include a discussion of the requirements of NARA’s CPIC process.

Rec. A.1: The DoD OIG recommended that the Under Secretary of Defense for Intelligence develop and issue an overarching policy governing operation of the System of Record for Personnel Security Clearances.

Rec. A.3: The DoD OIG recommended that the DoD Office of General Counsel prepare an update to or replacement for DoD Directive 5220.6 to make it compliant with the requirements of DoD Instruction 5025.01 for accuracy and currency.

Rec. B.1.a: The DoD OIG recommended that the Under Secretary of Defense for Intelligence prepare an overarching policy governing the operation of the Defense Central Index of Investigations, including identification of the categories of investigations to be titled and indexed, and the retention criteria for investigations so titled and indexed.

Require the Authority to support or repay its various program accounts $109,861 from nonfederal funds for unsupported payroll, other compensation, bonuses, travel, supplies, contractor payments and petty cash disbursements.

We recommend that BLM work with the Office of the Solicitor to revise 43 C.F.R. 3602.11 to collect cost-recovery fees on existing exclusive-sale contracts in community pits and common-use areas.

Rec. 1.b: The DoD OIG recommended that the Administrator for the DoD Office of Small Business Programs, Small Business Innovation Research Office, issue clarifying guidance to address the requirement for organizations to provide the Small Business Administration a complete and timely notification detailing why a proposed Small Business Innovation Research Phase III contract could not be awarded to the developer. The clarifying guidance should provide a single DoD interpretation of the requirement and address reporting requirements outlined in the Small Business Administration Small Business Innovation Research Policy Directive.

The Office of Programs should take action to correct the amount of the spouse annuities for the five error cases cited, and to establish overpayments as appropriate.

Provide all supporting documentation associated with the $10,838,880 (Footnote 13) Total disbursements of $10,876,095 were adjusted to consider $37,215 questioned in recommendation 1D. in State CDBG, Section 108, and program income proceeds disbursed for the development of the sports complex, if HUD determines the plan to be feasible (recommendation 1A). HUD must determine the eligibility, reasonableness, and allocability of the funds disbursed. OCMA must reimburse its State CDBG program from non-Federal funds any amount determined ineligible.

Submit supporting documentation showing the eligibility and propriety of $37,215 drawn from HUD or reimburse the State CDBG program from non-Federal funds.

We recommend that the Director, Office of Multifamily Asset Management, require that each Hub or field office review its refinanced Section 202/223(f) projects for debt service savings amounts, utilizing data provided from this audit for possible additional debt service savings. Where legally possible each Hub or field office should identify, account for by project, and use these amounts for current and future opportunities benefiting tenants or to fund reductions in housing assistance payments.

Direct contracting officers to require that the contractor adjust all its billings to reflect the application of the correct rate to team subcontract other direct costs.

We recommend the Executive for Business Support Services establish formal assessment criteria and future savings analysis for use in determining whether to cancel Energy Savings Performance Contracts.

Implement a cost-effective method for automating the cash management process to include an electronic interface of transactions to the standard general ledger.

Review the cash management process to identify all financial events to be recognized in accordance with GAAP. Establish procedures to account for the cash management activity in a timely manner in compliance with GAAP.

Ensure that PIH's automation of its cash management process complies with Federal financial management requirements.

KPMG recommends that the OPM Director in coordination with the CIO and system owners, including the Chief Financial Officer and system owners in Program offices, ensure that resources are prioritized and assigned to address the information system control environment weaknesses.

We recommend that FWS work with the Department to reconcile their respective records of lands purchased with Program funds.

Collect TAAF Program payments, totaling $84,000, from those producers whose self-certification was not supported by their records.

We recommend that the Director of HUD's Detroit Office of Multifamily Housing Programs require the Authority to ensure that $31,148,477 in residual receipts for the 15 projects as of May 31, 2013, is used to reduce or offset housing assistance payments in accordance with HUD's requirements.

We recommend that the Director of HUD's Detroit Office of Multifamily Housing Programs require the Authority to reimburse the U.S. Treasury $608,337 ($77,856 436,759 $93,722) for the three projects with terminated program contracts.

We recommend that the Director of HUD's Detroit Office of Multifamily Housing Programs require the Authority to reimburse the U.S. Treasury $12,830 from non-Federal funds for the lost interest.

We recommend that the Director of HUD's Buffalo Office of Community Planning and Development instruct City officials to expend or reprogram to other eligible program activities the $2,451,645 in CDBG program income maintained in the City's community development bank accounts as of June 30, 2013, so the City can assure HUD that these funds have been put to better use.