Open Recommendations

Document and implement a process to consistently inventory the Board's web applications, including its public-facing websites.

Document and implement a process to consistently inventory and prioritize the Board's third-party systems, including the identification of subcontractors.

Enforce the agency's iOS Update and Device Inactivity Policy to ensure that agency services are denied to mobile devices that are out of compliance.

Develop, document, and implement a process to review and update the Board's privacy impact assessments.

Ensure that the process to update privacy impact assessments is adequately resourced for effective implementation.

Maintain a comprehensive schedule for testing current contingency plans, documenting test procedures, and maintaining relevant updates to the contingency plan.

in coordination with the Vice President, Organization Development, establish and document a workforce plan that describes key recruitment, retention, and performance measurement activities. At a minimum, the plan should address strategic priorities, include workforce goals and objectives, identify stakeholder roles and responsibilities, and define a process for periodic review and updates.

Develop a process to track employee and contractor training and certifications to monitor progress toward addressing the skills gaps identified in periodic skills assessments.

Follow-up with recipients who did not submit their final annual report as required by April 30, 2023, and take action to recover funds.

Review the 210 RRF award recipients currently marked in the PPP loan data as potentially fraudulent or ineligible that were not selected for post award review.

Extend the record retention period and notify all RRF award recipients in writing in accordance with 2 CFR 200.334.

Assess the post award review process and manpower requirements to ensure post award reviews are conducted in a prompt manner. Use the results of the assessment to improve processing times to ensure reviews are completed before the statute of limitations expire.

Take immediate administrative actions to recover improper payments from the 5 hotels and 18 recipients found to be ineligible, for a total of 23 ineligible award recipients identified totaling $39 million.

Establish and implement procedures to recover unused funds or recover funds paid to ineligible recipients and prioritize this effort.

To address concerns in the COVID-19 EIDL program, we recommend the Administrator direct the Associate Administrator for the Office of Capital Access to perform a comprehensive cost-benefit analysis, consistent with federal regulations, to include periodic comparisons of costs incurred and amounts collected on the portfolio of COVID-19 EIDLs of $100,000 or less to assess whether collection costs exceed recovery amounts.

To address concerns in the COVID-19 EIDL program, we recommend the Administrator direct the Associate Administrator for the Office of Capital Access to reevaluate and amend as appropriate the April 27, 2022 decision to end active collections contingent on the outcome of the more comprehensive cost-benefit analysis.

To address concerns in the COVID-19 EIDL program, we recommend the Administrator direct the Associate Administrator for the Office of Capital Access to ensure SBA does not end active collections pursuant to the April 27, 2022 decision on any COVID-19 EIDL of $100,000 or less made to borrowers who received multiple COVID-19 EIDLs that, when combined, exceed $100,000.

To address concerns in the COVID-19 EIDL program, we recommend the Administrator direct the Associate Administrator for the Office of Capital Access to ensure SBA does not end active collections on any COVID-19 EIDL that appears to be fraudulent, false, or misrepresented, including loans identified as such by OIG or other federal oversight entities, without 1) reviewing the loan application for fraud and 2) attempting active collection, at a minimum, regardless of the outcome of a comprehensive cost-benefit analysis.

To maximize the return to taxpayers, we recommend the Administrator direct the Associate Administrator for the Office of Capital Access to evaluate the COVID-19 EIDL portfolio, in collaboration with Treasury, to determine if selling the portfolio, including delinquent loans of $100,000 or less, is in the best interest of the government.

We recommend that the New Jersey Department of Health follow up with the 20 nursing homes reviewed in this audit that demonstrated life safety, emergency preparedness, and infection control deficiencies to ensure that they have taken corrective actions.

We recommend that the New Jersey Department of Health instruct all nursing homes to install carbon monoxide detectors in accordance with New Jersey requirements.

We recommend that the New Jersey Department of Health work with CMS to develop a risk-based approach to identify nursing homes where surveys should be conducted more frequently than once every 15 months, such as those with a history of multiple high-risk deficiencies or frequent management turnover.

We recommend that the New Jersey Department of Health work with CMS to develop a plan to address the foundational issues preventing more frequent surveys at nursing homes with a history of multiple high-risk deficiencies.

We recommend that the New Jersey Department of Health work with CMS to develop standardized life safety training for nursing home staff.

Take corrective action for the 135 allegations we identified in all three samples of our audit.