Open Recommendations

We recommend the DHS Office of the Chief Security Officer review DHS logon banners for unclassified systems at all components and determine whether they are legally sufficient.

We recommend the DHS Office of the Chief Security Officer determine, with the aid of the Office of Program Accountability and Risk Management, whether the expanded ITP is an acquisition program, what level of acquisition program it is using a Rough Order Magnitude or other Cost Estimate, and where the program is in the Acquisition Life Cycle. Determine, along with the Office of Program Accountability and Risk Management, the acquisition documentation required for the Acquisition Life Cycle Framework phase the program is in.

We recommend the DHS Office of the Chief Security Officer work with the Office of Program Accountability and Risk Management to complete the required Systems Engineering Life Cycle Framework.

For the estimated $2,979,377 overpayment for all claims outside of the Medicare reopening period, exercise reasonable diligence to identify and return overpayments in accordance with the 60-day rule, and identify any returned overpayments as having been made in accordance with this recommendation

Exercise reasonable diligence to identify and return any additional similar overpayments outside of our audit period, in accordance with the 60-day rule, and identify any returned overpayments as having been made in accordance with this recommendation

Rec. B.2: The DoD OIG recommended that, once the DoD issues its instruction, the Secretaries of the Army, Navy, and Air Force update the cemetery regulations accordingly.

The Executive Committee should develop a comprehensive agency-wide process for maintaining, monitoring and reporting on unapplied cash to ensure that all unapplied cash items are properly identified, recorded, monitored, reconciled, investigated, and resolved.

The Office of Programs should update all control documentation (including policies and procedures, charts of controls, and other related documentation) to reflect the changes that occurred to unapplied cash as a result of the migration to the Financial Management Integrated System.

The Office of Programs should test the updated unapplied cash controls to ensure that they are present and operating as intended.

The Office of Programs should work with the Railroad Retirement Board’s Bureau of Information Services to implement Overpayment Recovery Correspondence System modifications to ensure that unapplied cash historical files [carried over from prior years, and receipts disposed of (applied to debt)] are maintained for completeness and accountability.

The Office of Programs should work with the Bureau of Fiscal Operations to establish and implement control activities to ensure that the Overpayment Recovery Correspondence System Unapplied Cash Application is fully interfaced with the Financial Management Integrated System so that all unapplied cash transactions are properly processed and recorded in the Overpayment Recovery Correspondence System Unapplied Cash Application.

The Bureau of Fiscal Operations should update all control documentation (including policies and procedures, charts of controls, and other related documentation) to reflect the changes that occurred to unapplied cash as a result of the migration to the Financial Management Integrated System.

The Bureau of Fiscal Operations should test the updated unapplied cash controls to ensure that they are present and operating as intended.

The Bureau of Fiscal Operations should work with the Railroad Retirement Board’s Financial Management Integrated System contracted service provider to implement Financial Management Integrated System modifications to ensure that all unapplied cash transactions [unapplied cash receipts received, carried over from prior year, and receipts disposed of (applied to debt)] are maintained going forward, for completeness and accountability.

The Bureau of Fiscal Operations should develop and implement a formal reconciliation process to ensure accountability, completeness, and accuracy of unapplied cash transactions.

The Bureau of Fiscal Operations should work with the Railroad Retirement Board’s Financial Management Integrated System contracted service provider to correct Financial Management Integrated System posting logic for unapplied cash to ensure that unapplied cash transactions are properly recorded.

The Bureau of Fiscal Operations should establish internal controls over accounting adjustments for unapplied cash to ensure that the adjustments are proper and that balances are accurate.

The Bureau of Fiscal Operations should develop and maintain an unapplied cash aging report to ensure proper monitoring and timely processing of unapplied cash receipts.

The Bureau of Fiscal Operations should establish and implement unapplied cash control activities to ensure that a qualified person is assigned a key role for the overall responsibility of coordinating and overseeing all control activities for the unapplied cash process across organizations and assessable units.

The Bureau of Fiscal Operations should establish and implement control activities to ensure that the Financial Management Integrated System is fully interfaced with the Overpayment Recovery Correspondence System Unapplied Cash Application so that all unapplied cash transactions are properly processed and recorded in the Financial Management Integrated System.

Evaluate and determine whether the increased airfare costs estimated at $123,942 related to former Administrator Pruitt’s use of first/business- class travel without sufficient justification and proper approval, for the period March 1, 2017, through December 31, 2017, should be recovered and, if so, from which responsible official or officials, and direct recovery of the funds.

For the period January 1, 2018, through his resignation in July 2018, evaluate and determine whether any costs related to former Administrator Pruitt’s use of first/business-class travel without sufficient justification and proper approval should be recovered and, if so, from which responsible official or officials, and direct recovery of the funds.

Issue a decision regarding Ohio’s request to transfer from the Ohio Environmental Protection Agency to the Ohio Department of Agriculture its National Pollutant Discharge Elimination System program with respect to Concentrated Animal Feeding Operations and other elements of the program.

Review the 1,030 terminated contingently liable records and take action to adjust benefits.

Review and take action to remove the overpayment balance from the 4,690 terminated contingently liable beneficiaries and transfer the debt balance to the original debtor for an immediate payment of the overpayment or seek recovery through additional debt collection tools.