Open Recommendations

We recommend that USAID/Zimbabwe verify that the implementer corrects the four instances of material noncompliance identified on pages 13, and 20, through 22 of the audit report.

We recommend that USAID/Zimbabwe verify that the implementer corrects the one material weakness in internal control detailed on page 18 of the audit report.

We recommend that the Substance Abuse and Mental Health Services Administration work with the Contractor to strengthen procedures related to verifying facility information, such as validating a sample of facilities each year.

We recommend that the Substance Abuse and Mental Health Services Administration improve the prominence of the statement on FindTreatment.gov about contacting the Contractor to report an issue with the information listed for a facility, such as placing the statement at the top of the page on the website and using a larger font size and a different color.

We recommend that the Substance Abuse and Mental Health Services Administration work with the Contractor to implement additional system edits in the Survey to prevent facilities from submitting the Survey without completing all of the critical information fields.

We recommend that the Acting GSA Administrator develop and implement a consistent methodology to collect daily occupancy data and implement appropriate controls to ensure that the data produced is consistent, reliable, and accurate.

We recommend that the Acting GSA Administrator develop and implement a centralized approach for managing GSA’s internal space and meeting its space utilization target.

We recommend that the Acting GSA Administrator improve the management of GSA’s occupancy agreements (OAs). Specifically, GSA should: (1) conduct a comprehensive review of the Occupancy Agreement Space Inventory System (OASIS) and verify and validate that there are no discrepancies in the OA space reporting for GSA-occupied space, (2) develop a process to periodically review and verify that OAs are properly cancelled in OASIS and ensure that all notifications and supporting documents are properly tracked in OASIS in accordance with the space release process, and (3) correct the $520,155.69 of imputed rent for the PBS space in the U.S. Department…

We recommend that the Acting GSA Administrator update PBS’s Standard Operating Procedure, Release of Space Actions to reflect the current operating environment.

We recommend that FS determine whether the IIJA funds totaling $519,907 in questioned costs spent on salaries of non-Federal wildland firefighters were allowable. As appropriate, recover any costs determined to be unallowable.

We recommend that FS develop and implement additional refresher training(s) for HR Management employees on retirement coding and the input of retirement coverage into FS’ HR system.

We recommend that FS develop and implement a secondary review process to ensure the accuracy of data entered into FS’ HR system for retirement coverage.

We recommend that FS develop and implement an action plan for the overpayments and underpayments identified in FS’ internal review of all salary increase payments. As appropriate, recover any costs determined to be unallowable.

We recommend that FS consider an innovative approach, such as automation, technology, or a combination of both, that would allow for more timely completion of its review of salary increase payments.

We recommend for the current project, the Vice President, Financial Operations and Performance, and the Director, Technology and Innovation Portfolio Management, work with affected business units to identify all boundary system requirements and reporting needs prior to testing.

We recommend for future projects the Vice President, Financial Operations and Performance, and the Director, Technology and Innovation Portfolio Management, include key stakeholders early in the process in order to identify business units’ needs and concerns.

We recommend for the current project, the Vice President, Financial Operations and Performance, and the Director, Technology and Innovation Portfolio Management, develop and manage the GL project based on a complete schedule that includes all business units’ resource needs.

We recommend for future projects the Vice President, Financial Operations and Performance, and the Director, Technology and Innovation Portfolio Management, manage projects using a complete schedule.

We recommend the Vice President, Financial Operations and Performance, and the Director, Technology and Innovation Portfolio Management, (1) hold contractors accountable for performance issues and (2) perform a lessons learned assessment on contractor use on the GL project and document corrective actions for future projects.

Ensure supervisors conduct monitoring activities, including periodic reviews of expendable and nonexpendable inventory and root cause analyses of identified discrepancies to strengthen controls over VA supplies.

Establish routine monitoring for the accountable officer to verify the required use of barcode labels to track and identify supplies and equipment and report deficiencies for barcode replacement.

Address all unaccepted equipment and establish a requirement for custodial officers to routinely accept equipment in Maximo.

Implement a mechanism for the accountable officer to routinely monitor and ensure service'line staff who conduct physical inventory are designated in writing by the custodial officers and receive the appropriate nonexpendable inventory training annually.

Require the accountable officer and supply chain staff to verify and update the information in the Maximo system and create procedures to ensure all nonexpendable equipment is received through the warehouse, recorded in Maximo, delivered in a timely manner to the requesting service, and accepted by the custodial officer.

Address the physical security issues identified and provide recurring training on proper physical security controls and procedures to individuals with authorized access to the primary inventory point and warehouse.