Open Recommendations

FHFA’s OHRM Director should perform periodic checks of reimbursement and stipend documents to verify that they are accurate, complete, and have been retained for the required period of time.

FHFA’s OHRM Director should provide supplemental, as-needed training to FHFA staff responsible for initiating, reviewing, and approving reimbursements and stipends on the requirements of FHFA’s Records and Information Management Policy; FHFA’s Comprehensive Records Schedule; and the National Archives and Records Administration’s General Records Schedules when retaining information and documentation created under Policy 113 and any corresponding updates. This training should complement, not replace, other mandatory training.

We recommend that FWS require the Department to implement a standardized process to address the payroll report backlog so that payroll costs can be properly allocated and WSFR grant drawdowns can occur timely.

We recommend that FWS require the Department to develop a process to ensure all invoices impacting WSFR grants are tracked and paid timely.

We recommend that FWS require the Department to develop and implement written procedures, clear job responsibilities, and a process for supervisory review for all key aspects of the financial management and oversight of the Department's WSFR grants, including drawdown preparation that ensures accurate reporting and allocation of grant costs.

We recommend that FWS require the Department to provide project managers, division leaders, and other key stakeholders in the WSFR grant management process with timely access and cross training on all areas needed to perform effective administration of the grants, including budget execution to manage grant projects effectively.

We recommend that FWS require the Department to develop a strategy to enhance communication within the Department to ensure that both headquarters and field personnel receive prompt and adequate support to accomplish their WSFR grant missions effectively.

The Chief, Taxpayer Services, should regularly provide training to tax examiners covering credit eligibility requirements and appropriate account actions to take for ITIN holders based on the applicable tax year.

The Chief, Taxpayer Services, should review the 1,769 tax returns where the IRS allowed credits for ITIN holders
who were potentially ineligible and make associated corrections, as necessary.

The Chief, Taxpayer Services, should update PATH Act implementation guidance in Notice 2016-48 to define the issuance date of an ITIN as either the original issuance date or the renewed issuance date, if applicable, for those ITINs that have expired.

The Chief, Taxpayer Services, should update the ITIN Policy Section guidelines to require on-site reviews of high-risk CAAs to be completed periodically to ensure adequate oversight.

The Chief, Taxpayer Services, should establish a process for the ITIN Unit to regularly share its observations of potentially questionable CAA activities or patterns with the ITIN Policy Section.

The Chief, Taxpayer Services, should establish a process for the ITIN Policy Section to review and consider the ITIN Unit’s potentially questionable CAA referrals when selecting CAAs for compliance reviews and processing applications.

Evaluate the pre-award documents for the 13 contracts that had missing documents, which have an overall award value of more than $48.2 million in unsupported costs, and document conclusions reached, as applicable.

Establish and implement oversight controls to ensure that contract file documentation is complete and fully complies with Federal laws and regulations.

Restricted due to sensitive information.

Restricted due to sensitive information.

Restricted due to sensitive information.

Restricted due to sensitive information.

Update the relevant handbook, to incorporate a procedure on identified physical security threats.

The Chief Information Officer should evaluate the current data restoration process and streamline processes, as needed, to ensure that data recovery timelines are met.

The Chief Information Officer should develop a single document to serve as its Information Resources Management Strategic Plan and ensure that the plan includes all required components as outlined in OMB Circular A-130.

Rec. 1.a: The DoD OIG recommended that the Commander, Naval Supply Systems Command Weapon Systems Support review inventory items with no demand for 5 years or more to determine whether the inventory items are still needed to sustain weapon systems and, if the inventory items are not needed, the Commander, Naval Supply Systems Command Weapon Systems Support, should dispose of the unneeded inventory items.

Rec. 1.b: The DoD OIG recommended that the Commander, Naval Supply Systems Command Weapon Systems Support update the economic retention model to include past storage costs when determining whether it is more economical to retain the inventory item than dispose of it and potentially repurchase the item.

Rec. 1.c: The DoD OIG recommended that the Commander, Naval Supply Systems Command Weapon Systems Support update the procedures for their semiannual disposal review to proactively coordinate with the Naval Air Systems Command and the Naval Sea Systems Command to identify inventory items with no demand for 5 years or more that are not needed to sustain weapon systems and take action to dispose of those inventory items.