Open Recommendations

We recommend that the State agency work with DOH, the DSRIP program contractor, and the 44 hospitals not covered by this review to determine whether the $131,511,277 ($65,755,639 Federal share) in pay-for-performance incentive payments to those hospitals was appropriate.

We recommend that the State agency work with DOH, the DSRIP program contractor, and the five selected hospitals to determine whether the $50,920,788 ($25,460,394 Federal share) in pay-for performance incentive payments to the five hospitals was appropriate.

Rec. B: The DoD OIG recommended that the Commanders of U.S. Central Command, U.S. Cyber Command, U.S. European Command, U.S. Indo-Pacific Command, U.S. Northern Command, U.S. Special Operations Command, U.S. Southern Command, and U.S. Strategic Command develop and implement written voting policies to support all eligible Uniformed Services personnel and their family members, including those in deployed, dispersed, and tenant organizations.

USAID/North Macedonia determine the allowability and collect as appropriate, $211,456 ($4,323 ineligible, and $207,133 unsupported), unliquidated advances, and any excess cash, as detailed in pages 23-28 and the transmittal letter of BDO's report.

USAID/North Macedonia's determine the allowability and collect as appropriate, the shortfall amount of $30,516, as detailed in page 11 of BDO's report.

We recommend that the State agency review the revenues reported on the fiscal reports of providers not reviewed in this audit and recover any excess unexpended funds.

We recommend that SAMHSA recover $1,800,212 from the State agency.

We recommend that the State agency develop and implement procedures to ensure that the necessary staff have access to Medicaid revenue data and reconcile the data with the revenue reported on providers’ fiscal reports.

We recommend that SAMHSA provide formal guidance to the State agency on amending the FFR to reflect actual SABG expenditures.

We recommend that SAMHSA provide formal guidance to the State agency on alerting SAMHSA about any unexpended funds.

We recommend that SAMHSA provide formal guidance to the State agency on accounting for SABG expenditures.

Develop a process to define its performance measures--that consider DOT's business environment--to assess the effectiveness of DOT's information security program, including its ISCM program.

Using NIST guidance, test and authorize CDM applications (such as BigFix) that have been placed into operation on DOT's networks without proper security control assessments.

Direct OCIO to follow policy and conduct annual cybersecurity performance analysis reviews of OAs' cybersecurity programs, and submit reports to OAs with recommendations to address cybersecurity weaknesses.

Direct OST to prioritize and resolve COE security weaknesses identified by assessor, and develop POA&Ms that realistically reflect resources and timeframes for completions of these actions.

Direct OST to establish MOUs that delineate the responsibilities for COE common controls with each of the following OAs: FHWA, FMCSA, FRA, FTA, OIG, MARAD, SLSDC, and NHTSA.

Direct OAs (FAA, FHWA, FMCSA, FRA, FTA, OST, PHMSA, MARAD, and NHTSA) with weaknesses in data protection and privacy to update the status and develop POA&Ms to address the weaknesses.

Enhance security awareness training policy to define processes to tailor this training to DOT's unique environment and use feedback to enhance its program.

Develop and define a taxonomy that describes the content of the hardware and software inventory and the process to assemble, verify and maintain adequate support for the inventory data as well as the related information reported to OMB and other external parties.

Reimburse the four HOME program participants $468 from program funds for the underpayment of housing assistance due to inappropriate calculations of housing assistance.

Reimburse the three CoC program participants $260 from program funds for the underpayment of housing assistance due to inappropriate calculations of housing assistance.

Support or reimburse its CoC program $7,309 from non-Federal funds for the unsupported housing assistance payments.

(U) Rec. A.1.e: This recommendation is Controlled Unclassified Information

(U) ???????Rec. A.2.c: The DoD OIG recommended that the Navy Chief Information Officer direct Navy Command officials to implement processes to ensure that SECRET Internet Protocol Router Network users complete all required security training before receiving access to the network and ensure that all SECRET Internet Protocol Router Network users complete all required refresher training to maintain network access and ensure compliance with the processes.