Open Recommendations

Embassy Berlin should account for all motor vehicle fleet costs in accordance with Department standards.

Embassy Berlin, in coordination with the Bureaus of Budget and Planning, the Comptroller and Global Financial Services, and European and Eurasian Affairs, should reprogram additional Department-funded diplomatic technology positions to International Cooperative Administrative Support Services-funded positions in accordance with Department standards, and put funds of up to $243,993 over 3 years per position to better use.

Embassy Berlin, in coordination with the Bureau of Global Talent Management, should update the mission's local compensation plan in accordance with Department standards.

Embassy Berlin should update the locally employed staff handbook in accordance with Department standards.

Embassy Berlin should transition Consulate General Frankfurt's OpenNet operations to the Department-provided Enterprise Converged Platform and put up to $100,000 to better use.

Embassy Berlin should comply with Department standards concerning server room emergency power-off switches.

Embassy Berlin should perform its local information technology configuration control board responsibilities in accordance with Department standards.

Embassy Berlin should assign responsibility for records management, including liaison with the post records coordinator and retiring records, to an individual in each of the mission's offices, and bring the records management program into compliance with Department standards.

Embassy Berlin should upload all diplomatic notes it prepares and receives to the State Messaging and Archive Retrieval Toolset in accordance with Department standards.

Embassy Berlin should correct the network cabling infrastructure issues at Embassy Berlin, Clay Annex, and Consulate General Munich to comply with Department standards concerning switch cable management.

Embassy Berlin should install required air conditioning and humidity gauges in Consulates General Dusseldorf and Frankfurt server and telephone system rooms in accordance with Department standards.

Embassy Berlin should configure the mission's non-enterprise networks to comply with Department standards.

BEP management should update LAN WAN password configuration settings to comply with policy requirements or formally document a risk acceptance with mitigating controls.

Treasury OIG should confirm the transactions noted as unsupported expenditures within the Contracts greater than or equal to $50,000 and Aggregate Payments to Individuals payment types are recouped or replaced by other eligible expenditures, not previously charged to CRF, that were incurred during the period of performance. Treasury OIG should determine the feasibility of conducting an audit for the Contracts greater than or equal to $50,000 and Aggregate Payments to Individuals payment types. Treasury OIG should follow-up with Treasury's Office of Capital Access to ensure that management decision letters are issued on the CRF specific findings identified by the auditor…

Treasury Office of Inspector General (OIG) follow-up with Dallas County's management to confirm the transactions noted as unsupported or ineligible expenditures within the Contracts greater than or equal to $50,000, Grants greater than or equal to $50,000, Direct Payments greater than or equal to $50,000, and Aggregate Payments to Individuals payment types are recouped or replaced by other eligible expenditures, not previously charged to CRF, that were incurred during the period of performance. Based on Dallas County management's responsiveness to Treasury OIG's requests and management's ability to provide sufficient documentation, Treasury OIG determine the feasibility of conducting an audit for…

Treasury Office of Inspector General should follow-up with Mississippi's management to confirm if the $1,320,000 noted as unsupported expenditures within the Direct Payments greater than or equal to $50,000 payment type can be supported. If support is not provided, Treasury Office of Inspector General should recoup the funds or request Mississippi management to provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance. Further, based on Mississippi's responsiveness to Treasury Office of Inspector General's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Treasury…

Treasury Office of Inspector General should follow-up with Mississippi's management to confirm if the $4,066 noted as unsupported expenditures within the Aggregate Payments to Individuals payment type can be supported. If support is not provided, Treasury Office of Inspector General should recoup the funds or request Mississippi management to provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance. Further, based on Mississippi's responsiveness to Treasury Office of Inspector General's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Treasury Office of Inspector General…

For the Fiscal Year 2021 Single Audit report, Treasury Office of Inspector General should follow-up with Treasury's Office of Capital Access to ensure that management decision letters are issued on the findings identified by the auditor in the Single Audit report and should follow-up on any CRF related questioned costs.

Treasury Office of Inspector General should follow-up with Mississippi to determine the feasibility of conducting a limited scope review of its unemployment expenditures.

Office of Inspector General (OIG) request Arizona perform an assessment over whether there were any additional indirect costs claimed within its Grants greater than or equal to $50,000 CRF submission, and identify those for removal and repayment to Treasury, as applicable. In addition, Castro recommends that Treasury OIG request that Arizona management provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance for the $55,413 of ineligible costs charged to the Grants greater than or equal to $50,000 payment type. If support is not provided, Treasury OIG should recoup the funds.

Treasury OIG follow-up with Arizona's management to confirm if the $117,614,002 noted as unsupported expenditures within the Transfers greater than or equal to $50,000 payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request Arizona's management to provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance. Further, based on Arizona management's responsiveness to Treasury OIG's requests and management's ability to provide sufficient documentation and/or replace unsupported and ineligible transactions charged to CRF with valid expenditures, Castro recommends Treasury OIG determine the feasibility of conducting…

Treasury OIG request that Arizona management completes a reconciliation of its Transfers greater than or equal to $50,000 population utilizing state agency incurred expenditures at the invoice level. Based on Arizona management's ability to provide a sufficient general ledger detail reconciliation for Transfers greater than or equal to $50,000, we recommend Treasury OIG determine the feasibility of performing additional testing over Transfers greater than or equal to $50,000.

Treasury OIG determine the feasibility of performing additional follow-up with Arizona to determine if there were other instances of unsupported balances within the remaining untested balance of Substantially Dedicated Payroll costs. Castro further recommends that Treasury OIG follow-up with Arizona's management to confirm if the $18,133,411 noted as unsupported expenditures within the Aggregate Payments to Individuals payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request Arizona's management to provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance. Further, based on Arizona management's responsiveness…

Request documentation of any additional annual leave payments that were earned prior to the CRF covered period were claimed as CRF expenses, and identify those for reversal and repayment to Treasury, as applicable. Additionally, request Arizona provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance for the $18,631 of ineligible costs charged to the Aggregate Payments to Individuals payment type. If support is not provided, recoup the funds. Based on Arizona's responsiveness to Treasury OIG's requests and Arizona's ability to provide sufficient documentation and/or replace ineligible transactions charged to CRF with valid…

The OIG recommends that executive leaders ensure staff follow their processes to prevent the storage of expired medical supplies and that supply areas remain clean.