Open Recommendations

(U) Rec. 2.a: The DoD OIG recommended that the Commander, Joint Force Headquarters"DoD Information Network revise the process for developing orders, including a requirement to list all current, previous, and alternate names of hardware and software in the orders to the greatest extent possible.

(U) Rec. 2.b: The DoD OIG recommended that the Commander, Joint Force Headquarters"DoD Information Network develop and implement a process to ensure that DoD Components take all actions agreed to in plans of actions and milestones and to hold the respective DoD Component and Department of Defense Information Network area of operations accountable if the DoD Component does not comply with the agreed actions.

(U) Rec. 2.c: The DoD OIG recommended that the Commander, Joint Force Headquarters"DoD Information Network review the process for developing and distributing orders and responding to questions from the DoD Information Network Areas of Operation, identify opportunities to make the process more effective and efficient, and revise the process accordingly.

Implement a control in the Consolidated Claims Experience (CCE) to help ensure Supplemental Security Income (SSI) claimants and recipients are given the option, where appropriate, to file a SNAP application with the SSA office when they are in a pure SSI household.

Review the SNAP training material and update, as needed, to emphasize the requirement for SSA employees to correctly record information in CCE.

Reinforce the New Jersey Small Business Development Center’s adherence to requirements that costs spent on consultants are reasonable and supportable as prescribed in 2 CFR § 200.459.

Remedy $164,088 in unsupported expenses for consultant costs that are without established rate agreements.

Reinforce the New Jersey Small Business Development Center’s adherence to requirements on allowable types of hospitality cost under 13 CFR § 130.465 and Program Terms and Conditions, Section 7. Compare the $8,217 in unallowable costs to any overmatch funds per 13 CFR § 130.450(g) and recover costs as appropriate.

Instruct the New Jersey SBDC to submit an updated budget that reflects the $420,700 impact of the service center closure to evaluate whether funds are allowable in accordance with 2 CFR § 200.308(c)(5)(7).

Update the SBA resource partner website to reflect active New Jersey Small Business Development Center service centers.

Instruct the New Jersey Small Business Development Center to reconcile $75,247 of program income across the network to ensure generated income and expenses are accounted for and reported accurately in accordance with 13 CFR § 130.480.

Enforce the requirement for the New Jersey Small Business Development Center to timely adhere to export certification requirements and regularly report on its compliance status to SBA in accordance with Notice of Funding Section 5.1.4.4.

Ensure the New Jersey Small Business Development Center is maintaining sufficient accessibility to its facilities and appropriate staff levels and notifying clients of service centers’ hours of operation in accordance with 15 USC § 648(c)(2).

Ensure the New Jersey Small Business Development Center implements a process to ensure all personnel funded by federal grant funds are notified of their whistleblower protection rights in accordance with 41 U.S.C § 4712.

Ensure the New Jersey Small Business Development Center relates financial data and program accomplishments toward meeting the performance goals for the entire performance period as 2 CFR § 200.329(b) requires.

Ensure ICE staff respond to all detainee requests within the required 3 business days.

Rec. 1.a: The DoD OIG recommended that the Partner for Tronconi Segarra & Associates, LLP direct the auditors to perform and document audit procedures to test the internal controls over the Cash Management and Special Tests and Provisions compliance requirements.

Rec. 1.b: The DoD OIG recommended that the Partner for Tronconi Segarra & Associates, LLP direct the auditors to perform and document additional audit procedures to determine whether CUBRC Inc.s internal controls over equipment requirements are operating effectively and its compliance with the Equipment requirement.

Rec. 1.c: The DoD OIG recommended that the Partner for Tronconi Segarra & Associates, LLP direct the auditors to perform and document additional audit procedures to determine CUBRC Inc.s compliance with the Period of Performance requirement.

Rec. 1.d: The DoD OIG recommended that the Partner for Tronconi Segarra & Associates, LLP direct the auditors to select additional procurement transactions that align with the sample size guidelines of the American Institute of Certified Public Accountants, perform audit procedures on the selected transactions, and document the procedures to provide sufficient, appropriate evidence on the internal controls and compliance with the Procurement requirements.

Rec. 1.e: The DoD OIG recommended that the Partner for Tronconi Segarra & Associates, LLP direct the auditors to coordinate with CUBRC, Inc. to obtain a revised schedule of expenditures of Federal awards, prepared in accordance with 2 C.F.R. Part 200 (Uniform Guidance), and perform procedures to ensure that the revised schedule of expenditures of Federal awards is appropriate and complete

Rec. 1.f: The DoD OIG recommended that the Partner for Tronconi Segarra & Associates, LLP direct the auditors to update the FY 2022 single audit report of CUBRC, Inc. with the results of the additional audit procedures the auditors perform in response to Recommendations 1.a, 1.b, 1.c, 1.d, and 1.e.

Rec. 1.g: The DoD OIG recommended that the Partner for Tronconi Segarra & Associates, LLP direct the auditors to prepare audit documentation in future single audits to identify the relevant internal controls for each direct and material compliance requirement, identify the internal controls the auditors plan to test, and document the sampling plan in accordance with the sampling guidelines of the American Institute of Certified Public Accountants.

Determine the allowability of $25,536 in questioned costs ($17,482 ineligible and $8,054 unsupported) on page 11 and 27 of the audit report and recover any amount that is unallowable.

Verify that DIM-FHIS/SEDECOAS corrects the two material weaknesses in internal control detailed on page 25 of the audit report.