Open Recommendations

OIG recommends that the designated Department of State leader of the Trans-Sahara Counterterrorism Partnership (TSCTP) program (as identified in Recommendation 1) develop and implement procedures that includes completion of the Foreign Service Institute's Strategic Planning and Performance Management training course (PA315) to ensure bureaus and offices responsible for the redevelopment and future modification of the TSCTP strategy are aware of applicable Foreign Affairs Manual requirements related to strategic planning.

OIG recommends the Executive Secretariat modify 2 Foreign Affairs Manual (FAM) 1200, "Action and Clearance Procedures," to include the Managing for Results Strategic Planning and Performance Team, co-managed by the Bureau of Budget and Planning and the Office of Foreign Assistance, as a mandatory clearing office for any strategy documents that meet the requirements listed in 18 FAM 301.2, "Department of State Strategic Planning."

Develop guidance for staff on the requirements of FAR § 16.103(d)(1), including updating templates. The guidance should address all the required elements and specify whether it will be documented in the acquisition plan or another document in the contract file.

Provide training to PBGC staff involved in contracting on the requirements of FAR § 16.103(d)(1), highlighting how the staff are required to document contract type risk considerations in the contract file.

Ensure timely development and approval of contract type D&Fs that address all FAR requirements, including a mechanism to track the timeliness of this process.

Review and update guidance to program office staff to ensure they provide information to support all required FAR elements for contract type D&Fs.

Provide training to procurement and program office staff on additional requirements for contract types other than firm-fixed-price. This training should include guidance as to what is needed for sufficient justifications required to comply with FAR requirements related to maximizing the use of firm-fixed-price on future acquisitions.

The Chief, Taxpayer Services, should require that additional documentation be provided with all Form 1310 filings.

The Chief, Taxpayer Services, should ensure that consistent guidance is provided to employees regarding how to handle a Form 1310 that has missing or erroneous calendar and tax year information.

In June 2024, we sent an alert to the IRS noting our concern with the denial of the programming request that would enable Accounts Management employees to systemically release refunds associated with surviving spouses. We recommended that the Chief, Taxpayer Services coordinate with the appropriate IRS offices and senior officials to expedite the approval, funding, and implementation of the programming request

The Chief, Taxpayer Services, should ensure that the decedent refund programming request has appropriate controls to systemically calculate the accurate interest owed to survivors or claimants and avoid overpaying and underpaying interest on the refunds.

The Chief, Taxpayer Services, should update internal guidelines to advise Individual Taxpayer Advisory Specialists and Customer Service Representatives to obtain a Form 1310 while assisting taxpayers and electronically route the document to employees assigned to the case.

The Chief, Taxpayer Services, should develop procedures to upload claimant responses enabling assigned employees to electronically access supporting documentation for decedent refund cases.

Implement monitoring activities over the effectiveness of existing controls to ensure expenses are recorded accurately, in the correct period, and are supported by documentation. Such activities should include, at a minimum:
a.
Coordinating with the participating agencies to monitor the design and effectiveness of accrual controls. Respond to the results of such monitoring with appropriate revisions to process level activities and controls as necessary.
b.
Coordinating with the participating agencies to monitor the design and effectiveness of controls over the accuracy of cost transactions to determine whether they are assets or expenses. Respond to the results of such monitoring with…

Develop new and/or enhance existing risk assessment processes to identify and respond to potential areas of increased risk in key process areas, including consideration of materiality and aggregation risk across the participating agencies and types of business events.

Provide training to individuals responsible for recording accruals on the standard processes to record reversing accruals and the documentation requirements necessary to support relevant judgments and deviations from standard methodologies. Additionally, implement a process to identify and address transactions that, when netted, do not impact the financial statements.

Identify relevant data elements that are relied upon for financial reporting activities, such as the spending object code, and implement monitoring activities to ensure such information is processed and extracted completely and accurately for purposes of financial reporting.

Design processes and controls to identify and sufficiently analyze and respond to changes in the method of calculating and presenting amounts in the financial statements and related note disclosures.

Provide sufficient resources, and/or implement consistent automated processes across participating agencies, to perform equitable sharing approval responsibilities timely.

Update and reissue its Asset Forfeiture Financial Management and Administrative Guide to more clearly define the investigative action that should be used as the seizure date for purposes of actual or constructive custody and valuation of seized property.

Develop new and/or enhance existing process controls for participating agencies and monitoring controls within the Asset Forfeiture Management Staff to ensure participating agencies accurately and timely record seizure transactions in the Asset Forfeiture Program (AFP) asset system.

Complete development and implementation of the Integrated Safety Dashboard and include milestones for full deployment and use of the system by FAA's lines of business.

Establish procedures for how FAA will use the Integrated Safety Dashboard to analyze safety data, identify trends, and make decisions, as well as develop metrics to determine whether these efforts prevent and mitigate runway incursions.

Implement the recommendations from the draft MITRE report along with developing an implementation plan.

Continue developing detailed cost and schedule estimates to complete the Agency's Technology Sprint Initiative, as well as estimates for sustaining its legacy surface surveillance technologies.