Open Recommendations

Develop a well-defined roadmap for the future development and implementation of Caseflow.

Enforce contract requirements through improved oversight, ensuring violations are identified and remediated.

Direct the selected State agency to review the four sponsoring organizations that provided documentation and had meal count discrepancies, expand the review as appropriate, and determine whether the results warrant review of other sponsoring organizations as well.

Direct the selected State agency to provide further training to CACFP sponsoring organizations on point of service meal counts.

Direct the selected State agency to review the sponsoring organization identified in this finding that declined to provide acceptable State-required documentation to determine whether meal claims of more than $6.6 million are unsupported, recover any costs determined to be unallowable, and determine whether further action is appropriate.

Review and revise guidance such as Existing Flexibilities in the Child and Adult Care Food Program, dated July 26, 2013, as necessary, to provide clarity that States should enforce any additional operating requirements they prescribe.

Rec. A.1.a: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, update the January 8, 2025 memorandum, "Update to the General Business Rules for Use of Drawdown Authority and Replacement of Items and Reimbursement for Services Provided Under Presidential Drawdown Authority," to state that cost estimates for replacement of defense articles provided for Presidential Drawdown Authority must be supported by source data, estimating methodology, technical baseline descriptions, and evidence of management review. Such documentation should be detailed enough so that a cost analyst and auditor unfamiliar with the program could understand what was done and…

Rec. A.1.b: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, include the January 8, 2025 memorandum, "Update to the General Business Rules for Use of Drawdown Authority and Replacement of Items and Reimbursement for Services Provided Under Presidential Drawdown Authority," into DoD Regulation 7000.14?R, "DoD Financial Management Regulation."

Rec. A.1.c: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, update the January 8, 2025 memorandum, "Update to the General Business Rules for Use of Drawdown Authority and Replacement of Items and Reimbursement for Services Provided Under Presidential Drawdown Authority," to include the requirement that the Military Departments certify they have supporting documentation for the actual costs incurred for transportation and other services, including depot maintenance.

Rec. A.1.d: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, require the Military Departments, in coordination with the following officials, to develop the policies and procedures needed to ensure that they retain supporting documentation for actual costs for the purpose of reconciling between billed costs and reimbursed amounts associated with Presidential Drawdown Authority replenishment funds.

Rec. A.1.d.1: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, require the Military Departments, in coordination with the Assistant Secretary of the Army (Financial Management and Comptroller), to develop the policies and procedures needed to ensure that they retain supporting documentation for actual costs for the purpose of reconciling between billed costs and reimbursed amounts associated with Presidential Drawdown Authority replenishment funds.

Rec. A.1.d.2: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, require the Military Departments, in coordination with the Assistant Secretary of the Navy (Financial Management and Comptroller), to develop the policies and procedures needed to ensure that they retain supporting documentation for actual costs for the purpose of reconciling between billed costs and reimbursed amounts associated with Presidential Drawdown Authority replenishment funds.

Rec. A.1.d.3: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, require the Military Departments, in coordination with the Assistant Secretary of the Air Force (Financial Management and Comptroller), to develop the policies and procedures needed to ensure that they retain supporting documentation for actual costs for the purpose of reconciling between billed costs and reimbursed amounts associated with Presidential Drawdown Authority replenishment funds.

Rec. A.1.d.4: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, require the Military Departments, in coordination with the Assistant Deputy Commandant for Programs and Resources of the Marine Corps, to develop the policies and procedures needed to ensure that they retain supporting documentation for actual costs for the purpose of reconciling between billed costs and reimbursed amounts associated with Presidential Drawdown Authority replenishment funds.

Rec. A.1.e: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, ensure that each Military Department's evidence of management reviews is maintained and readily available for reprogramming requests associated with Presidential Drawdown Authority replenishment actions.

Rec. A.1.f: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, review the supporting documentation of the 12 reprogramming actions in our sample that total $1 billion in questioned costs, in coordination with the following officials, to determine whether the replenishment funds were used in support of the Ukraine Presidential Drawdown Authority replenishment mission, and take appropriate actions to resolve any costs that are not in support of the Ukraine Presidential DrawdownAuthority replenishment mission.

Rec. A.1.f.1: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, review the supporting documentation of the 12 reprogramming actions in our sample that total $1 billion in questioned costs, in coordination with the following officials, to determine whether the replenishment funds were used in support of the Ukraine Presidential Drawdown Authority replenishment mission, and take appropriate actions to resolve any costs that are not in support of the Ukraine Presidential DrawdownAuthority replenishment mission. The Assistant Secretary of the Army (Financial Management and Comptroller) should review the seven reprogramming actions, totaling $483.3 million in questioned…

Rec. A.1.f.2: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, review the supporting documentation of the 12 reprogramming actions in our sample that total $1 billion in questioned costs, in coordination with the following officials, to determine whether the replenishment funds were used in support of the Ukraine Presidential Drawdown Authority replenishment mission, and take appropriate actions to resolve any costs that are not in support of the Ukraine Presidential Drawdown Authority replenishment mission. The Assistant Secretary of the Navy (Financial Management and Comptroller) should review one reprogramming action, totaling $1 million in questioned…

Rec. A.1.f.3: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, review the supporting documentation of the 12 reprogramming actions in our sample that total $1 billion in questioned costs, in coordination with the following officials, to determine whether the replenishment funds were used in support of the Ukraine Presidential Drawdown Authority replenishment mission, and take appropriate actions to resolve any costs that are not in support of the Ukraine Presidential Drawdown Authority replenishment mission. The Assistant Secretary of the Air Force (Financial Management and Comptroller) should review the four reprogramming actions, totaling $535.5 million…

Rec. B.1.a: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, update the January 8, 2025 memorandum, "Update to the General Business Rules for Use of Drawdown Authority and Replacement of Items and Reimbursement for Services Provided Under Presidential Drawdown Authority," to:1. Establish a requirement for unobligated funds to be returned no later than 60 days before the period of availability expiration of the originating Defense?Wide Account or Military Department account, whichever is earlier, unless an exemption to policy is approved by the Office of the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD. 2…

Rec. B.1.b: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, implement internal controls within ADVANA that monitor obligations and automatically send alerts to the Military Departments and the Office of the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, based on the planned obligation date and targeted return date for excess unobligated funds.

Rec. B.1.c: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, require the Military Departments, in coordination with the following officials, to perform a comprehensive review to identify excess replenishment funding in an unexpired account that cannot be returned to the originating account. Upon identification, the Military Departments should evaluate whether the funds can be used to procure items from the Ukraine replenishment backlog and obtain approvals to use the excess funds consistent with the current General Business Rules. The Military Department officials should also design, document, and implement internal controls to ensure compliance with…

Rec. B.1.c.1: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, require the Military Departments, in coordination with the Assistant Secretary of the Army (Financial Management and Comptroller), to perform a comprehensive review to identify excess replenishment funding in an unexpired account that cannot be returned to the originating account. Upon identification, the Military Departments should evaluate whether the funds can be used to procure items from the Ukraine replenishment backlog and obtain approvals to use the excess funds consistent with the current General Business Rules. The Military Department officials should also design, document, and…

Rec. B.1.c.2: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, require the Military Departments, in coordination with the Assistant Secretary of the Navy (Financial Management and Comptroller), to perform a comprehensive review to identify excess replenishment funding in an unexpired account that cannot be returned to the originating account. Upon identification, the Military Departments should evaluate whether the funds can be used to procure items from the Ukraine replenishment backlog and obtain approvals to use the excess funds consistent with the current General Business Rules. The Military Department officials should also design, document, and…

Rec. B.1.c.3: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, require the Military Departments, in coordination with the Assistant Secretary of the Air Force (Financial Management and Comptroller), to perform a comprehensive review to identify excess replenishment funding in an unexpired account that cannot be returned to the originating account. Upon identification, the Military Departments should evaluate whether the funds can be used to procure items from the Ukraine replenishment backlog and obtain approvals to use the excess funds consistent with the current General Business Rules. The Military Department officials should also design, document…