Open Recommendations

Develop and implement a method for the Office of Brownfields andLand Revitalization to track closed cooperative agreements with pre- and post-program income.

Rec. 1.a: The DoD OIG recommended that the Director of the Program Analysis and Financial Management Directorate, United States Transportation Command, develop and implement processes and procedures to execute triannual reviews in accordance with DoD Regulation 7000.14-R, "DoD Financial Management Regulation," volume 3, chapter 8, "Standards for Recording and Reviewing Commitments and Obligations." The processes and procedures at a minimum should identify staff positions responsible for executing proper triannual reviews.

Rec. 1.b: The DoD OIG recommended that the Director of the Program Analysis and Financial Management Directorate, United States Transportation Command, develop and implement processes and procedures to execute triannual reviews in accordance with DoD Regulation 7000.14-R, "DoD Financial Management Regulation," volume 3, chapter 8, "Standards for Recording and Reviewing Commitments and Obligations." The processes and procedures at a minimum should include detailed review requirements to ensure that each commitment, obligation, accounts payable, unfilled customer order, and accounts receivable are properly recorded in the general ledger.

Rec. 1.c: The DoD OIG recommended that the Director of the Program Analysis and Financial Management Directorate, United States Transportation Command, develop and implement processes and procedures to execute triannual reviews in accordance with DoD Regulation 7000.14-R, "DoD Financial Management Regulation," volume 3, chapter 8, "Standards for Recording and Reviewing Commitments and Obligations." The processes and procedures at a minimum should include detailed instructions to ensure reports are prepared for submission in the DoD standard format and contain the valid, accurate, and complete status of each fund balance.

Take appropriate action for the 101 widow(er)s we identified.

Determine the feasibility of reviewing the remaining population of widow(er)s who may be eligible for additional months of benefits before their application filing date and could have chosen an earlier initial month of entitlement.

Rec. 1.a: The DoD OIG recommended that the U.S. Naval Academy Superintendent direct the U.S. Naval Academy Museum Director to prioritize the completion of a baseline inventory of all U.S. Naval Academy Museum assets and document the inventory results.

Rec. 1.b: The DoD OIG recommended that the U.S. Naval Academy Superintendent direct the U.S. Naval Academy Museum Director to reconcile the U.S. Naval Academy Museum Found-in-Collection and duplicate items with already accessioned inventory items when possible.

We recommend that the Office of Programs revise Program Evaluation Section’s documented policies and procedures to ensure that they are complete.

We recommend that the Office of Programs formally develop and document Program Evaluation Sections’ internal controls needed to ensure the integrity and accuracy of its operation and related results.

We recommend that the Office of Programs periodically test Program Evaluation Sections’ internal controls.

We recommend that the Office of Programs increase the frequency in which data is extracted from Railroad Retirement Board systems for the universe identification of Railroad Retirement Act initial cases for the Program Evaluation Section’s quality assurance sample review to increase the completeness of initial award identification.

We recommend that the Office of Programs revise the sample selection process for Railroad Retirement Act initial cases to ensure that the proper award actions are identified to achieve its intended purpose to assess the accuracy of the recurring payment amount at the annuity beginning date.

We recommend that the Office of Programs revise and implement its quality assurance policies and procedures to ensure the statistical validity of sample results.

We recommend that the Office of Programs provide training to Program Evaluation Section staff related to statistical sampling to ensure that individual case results and overall results are statistically valid.

We recommend that the Office of Programs document the complete sampling methodology in its quality assurance reports and quality assurance policies and procedures.

We recommend that the Office of Programs design and implement an annual sample of benefit payments without recent adjudicative activity to provide a more complete payment accuracy rate and to help further protect trust funds.

We recommend that the Office of Programs revise its process for documenting benefit payment amounts used to compute its payment accuracy rates to ensure its accuracy.

We recommend that the Office of Programs revise its quality assurance policies and procedures to ensure that the three required reviews are all conducted and documented for the same award action.

We recommend that the Office of Programs improve internal controls for quality assurance cases to ensure that corrective actions are initiated and completed in accordance with its policies and procedures.

We recommend that the Office of Programs revise its policies to obtain greater assurance of accuracy and integrity by independently validating Railroad Retirement Act performance results provided by other RRB organizational units.

We recommend that the Office of Programs revise the applicable quality assurance checklist used for segregation of duties compensating control to include verification that the annuitant’s name matches the name on the examination order.

We recommend that the Office of Programs conduct the name match assessment for fiscal year 2014 through the current period to determine accuracy of the reported results. If reported results were erroneous, update as appropriate.

(U) Rec. A: Report is Classified.