Open Recommendations

We recommend that First Coast work with CMS to ensure that its final settlement of contract costs reflects an increase in Medicare PRB costs of $762,388 for CYs 2015 through 2018.

We recommend that First Coast work with CMS to ensure that its final settlement of contract costs reflects a decrease in Medicare nonqualified costs of $73,194 for CYs 2015 through 2018.

We recommend that CPB management require WSRE-TV to repay $57,990 in CSG questioned costs.

We recommend that CPB management require WSRE-TV to identify the corrective actions and controls it will implement to reconcile the licensee’s, PSC, financial records to the station’s financial statements on September 30 of each year to ensure that CPB funds are expended within the proper spending periods.

We recommend that CPB management require WSRE-TV to repay $779 in CSG overpayments.

We recommend that CPB management require WSRE-TV to identify the corrective actions and controls it will implement to ensure that NFFS is properly reported on Schedules A and B in compliance with financial reporting requirements.

We recommend that CPB management require WSRE-TV to identify the corrective actions and controls it will implement to ensure future compliance with AFR Schedule E reporting requirements.

Rec. 1.a: The DoD OIG recommended that the Under Secretary of Defense for Personnel and Readiness ensure the Office of Special Needs completes standardization of assignment coordination processes across the DoD and revisions to DoD Instruction 1315.19, "The Exceptional Family Member Program," providing the Services with a consistent DoD-wide approach and eliminating the need for the Services to follow their own unique processes.

Rec. 2.a: The DoD OIG recommended that the Under Secretary of Defense for Personnel and Readiness direct the Office of Special Needs to coordinate with the Exceptional Family Member Program information technology work group to develop and implement a single DoD information technology system to maintain readily available, reliable data for oversight of the Exceptional Family Member Program.

Rec. 2.b: The DoD OIG recommended that the Under Secretary of Defense for Personnel and Readiness direct the Office of Special Needs to perform more in-depth data reliability tests of the data entered into the Exceptional Family Member Program Data Repository.

Recover the $216,861 in questioned Federal costs that were not supported by the grantees’ financial management system records

Conduct Federal and match grant close-out reconciliations for all grantees whose financial management systems did not support the Federal or match costs reported within their Federal Financial Reports. If the grantee’s financial management system records do not reconcile to the amounts reported or appear to include costs that are not allocable, reasonable, or allowable, take action accordingly

Require that grantees revise their existing financial management systems to ensure that the grantees can identify and reconcile all Federal and match costs reported within their Federal Financial Reports and that they can differentiate between expenses paid using Federal funds and expenses paid using other funding sources.

Increase its monitoring activities for the Federal Financial Reports reporting process to ensure that AmeriCorps Seniors grantees’ Federal Financial Reports are appropriate.

Instruct AmeriCorps portfolio managers to provide grantees with sufficient guidance and training on how to:a. Ensure that all costs reported on Federal Financial Reports submitted to AmeriCorps are sufficiently supported and reconcile to the grantees’ financial management systems.b. Appropriately track and report Federal and match costs to support that the grantees used the funds for authorized purposes.

Develop training and guidance for AmeriCorps Seniors grantees related to:a. Documentation required to support costs reported on Federal Financial Reports, including how to ensure amounts reported are accurate and reconcile to the grantees’ financial management systems.b. AmeriCorps Seniors grantees’ responsibilities with regard to retaining records and providing required documentation, responses, or information necessary to demonstrate that the documentation complies with Federal or AmeriCorps requirements.c. Requirements for financial management systems to separately identify expenses that the grantees paid using Federal funds or matching funding sources.

Issue clear instructions regarding match cost reporting and documentation requirements, including how these requirements may differ in extenuating circumstances or when grantees are eligible for a waiver.

Recover the $42,945 in questioned Federal expenses that were not allowable, appropriately allocated, or adequately supported.

Recover the $8,821 in questioned Federal expenses associated with employees and volunteers for whom the grantees did not appropriately perform National Service Criminal History Checks.

Require AmeriCorps Seniors grantees to develop and implement additional procedures and internal controls to ensure that costs are allowable, allocable, and adequately supported.

Require AmeriCorps Seniors grantees to develop and implement additional procedures and internal controls to ensure they appropriately and timely perform National Service Criminal History Checks

Develop and provide guidance to AmeriCorps Seniors grantees regarding the requirements for indirect costs to ensure the grantees appropriately apply their Federally negotiated indirect cost rates and claim indirect costs.

Coordinate with the Office of Regional Operations to work with its AmeriCorps Seniors grantees to strengthen their administrative and management controls and processes over the timeliness of financial reporting

Verify that AmeriCorps Seniors grantees revise their financial management systems to ensure that the financial management systems can support comparisons of actual expenditures to amounts budgeted for each AmeriCorps Seniors grant.

Develop and implement guidance and training for AmeriCorps Seniors grantees that addresses the use of financial management systems to create and maintain documentation to support that the grantees have compared actual expenditures to amounts budgeted for each AmeriCorps Seniors grant.