Open Recommendations

(U) Rec. 1.d: The DoD OIG recommended that the Under Secretary of Defense for Acquisition and Sustainment in coordination with the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, direct the F-35 Joint Strike Fighter Joint Program Office, Program Executive Officer to develop and implement a process to ensure the F-35 Joint Strike Fighter Joint Program Office holds the contractor accountable for not meeting contract requirements.

(U) Rec. 1.e: The DoD OIG recommended that the Under Secretary of Defense for Acquisition and Sustainment in coordination with the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, direct the F-35 Joint Strike Fighter Joint Program Office, Program Executive Officer to develop, for future contracts, clear expectations regarding the contractor's responsibilities for meeting financial reporting standards and clearly linked contracting mechanisms to hold the contractor accountable if financial reporting requirements are not met.

(U) Rec. 2.a: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, coordinate with all stakeholders to develop a plan of action for the accountability and reporting of Joint Strike Fighter inventory that addresses the existing material weakness, as well as the impact it will have on the component level financial statements.

(U) Rec. 2.b: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, determine a means of reporting or disclosing the value of Joint Strike Fighter material on the DoD financial statements for the FY 2023 financial statements.

Embassy Lomé should bring its grants program into compliance with Department standards.

Embassy Lomé should maintain the consular information on its website in accordance with Department standards.

Embassy Lom should resolve fraud referrals in accordance with Department standards.

Embassy Lomé should require that all accountable consular officers complete required training.

Embassy Lomé should conduct namechecks on members of the American Liaison Network in accordance with Department standards.

Embassy Lomé should implement standard operating procedures for key human resources processes, including eligible family member employment, locally employed staff position management, recruitment, time and attendance, and conduct-related issues.

Embassy Lomé, in coordination with the Bureau of Overseas Buildings Operations, should bring its safety, health, and environmental management program into compliance with Department standards.

Embassy Lomé, in coordination with the Bureau of Overseas Buildings Operations, should bring its fire protection program into compliance with Department standards.

Embassy Lomé should conduct spot checks of its expendable and nonexpendable property in accordance with Department standards.

Embassy Lomé should implement a records management program that complies with Department standards.

Embassy Lomé should archive diplomatic notes in accordance with Department standards.

We recommend the DHS Chief Financial Officer, Assistant Director of the Financial Management Bankcard and Review Branch ensure that Component Primary Organization Program Coordinators at DHS Headquarters, Coast Guard, and the DHS Office of Homeland Security Situational Awareness update component-level Purchase and Fleet Card Program policies and procedures to align with current DHS requirements and component-level needs to ensure policy and procedures are clear and consistent to minimize gaps in roles and responsibilities and processes critical to the operation of the Purchase and Fleet Card Programs.

We recommend the DHS Chief Financial Officer, Assistant Director of the Financial Management Bankcard and Review Branch ensure that Component Primary Organization Program Coordinators at DHS Headquarters, Coast Guard, and the DHS Office of Homeland Security Situational Awareness develop an approach to ensure that Purchase and Fleet Card Program accounts are monitored in accordance with regulations and Department and component policies and procedures to ensure: • purchase and fleet card spending limits are established based on procurement need (i.e., evaluating spending limits and cardholder spending patterns); • accuracy and completeness of Purchase and Fleet Card Program records; • retention of…

We recommend the DHS Chief Financial Officer, Assistant Director of the Financial Management Bankcard and Review Branch ensure that Component Primary Organization Program Coordinators at DHS Headquarters, Coast Guard, and the DHS Office of Homeland Security Situational Awareness provide Purchase and Fleet Card Program refresher training for key program approving officials, cardholders, and supporting staff to ensure compliance with requirements.

Treasury OIG follow-up with Phoenix management on the finalization of its reconciliation and reporting corrections. Based on Phoenix management’s responsiveness to Treasury OIG’s requests, and its ability to provide sufficient documentation, we recommend that Treasury OIG determine if a focused audit is feasible for Grants greater than or equal to $50,000.

Treasury OIG follow-up on necessary reporting corrections for Contracts greater than or equal to $50,000, Transfers greater than or equal to $50,000, and Aggregate Payments to Individuals.

Treasury OIG obtain documentation from Texasmanagement and follow-up on necessary reporting corrections. Further, based onTexas’ responsiveness to Treasury OIG’s requests and its ability to providesufficient documentation, we recommend Treasury OIG determine if a focusedaudit is feasible for Contracts greater than or equal to $50,000 and Grants greaterthan or equal to $50,000.

We recommend that the Indian Health Service develop and implement procedures to identify and deobligate any unused Families First Act funds that expired on September 30, 2022, from all locations within the GPAO.

We recommend that the Indian Health Service correct Purpose Statute violations totaling $19,912 relating to funds not used on COVID-19 testing and other testing-related activities from the Pine Ridge Service Unit (an IHS Direct program), and, if IHS is unable to correct those violations, report any Antideficiency Act violations.

We recommend that the Indian Health Service recover $460,525 in funds not used on COVID-19 testing and other testing-related activities from the applicable sampled Tribal and UIO programs.

We recommend that the Indian Health Service provide adequate guidance to the programs on how to track and account for funds allocated and used under the Paycheck Protection Act.