Open Recommendations

The Department of Energy Has Made Little Progress Implementing the Geospatial Data Act of 2021

We recommend that the Department of Health and Human Services fulfill the remaining seven covered agency responsibilities established in GDA section 759(a).

We recommend that the Department of Health and Human Services ensure that the HHS Office of the Chief Data Officer oversees, coordinates, and facilitates HHS's implementation of geospatial-related requirements, policies, and activities.

We recommend that the Department of Health and Human Services develop and maintain an inventory of all geospatial data assets in accordance with section 759(b) of the GDA.

We recommend that the Department of Health and Human Services prepare the required annual reports regarding the achievements of the covered agency in preparing and implementing the strategic plan for the National Spatial Data Infrastructure (section 759(a)(1)) and complying with the other requirements in section 759(a).

Revise USMS Policy Directive 17.11 to reflect the accurate statutory language for the USMS's Title 18 law enforcement authority.

Update its policy for reporting CSO misconduct to establish stronger controls that better ensure both USMS OPR and the DOJ OIG receive relevant and appropriate information.

Evaluate and update its guidance to the USMS on special deputations to clarify requirements for Department review and approval of special deputation requests.

In consultation with the Department, update policies and procedures to reduce the risks of providing special deputation authority to ineligible or inappropriate applicants and ensure that USMS special deputations are only granted for allowable Title 18 purposes. These updates should clarify requirements and strengthen controls to better ensure reasonable and appropriate sponsorships, justifications, law enforcement authorities, eligibility, and timeframes for special deputations.

Implement formal training for the Special Deputation Program (SDP) to effectively oversee the special deputation process and appropriately grant Title 18 law enforcement authority.

Improve program oversight and accountability by formalizing processes to routinely evaluate and ensure special deputations comply with policies, procedures, and guidance, as well as by implementing controls that ensure any exceptions are appropriate and documented consistently.

Evaluate current procedures and mechanisms to determine what improvements are necessary to monitor and prevent special deputation lapses from occurring.

Develop and implement policy and procedures for documenting the reason for the lapse and the decision regarding TFO participation or restrictions on participation on USMS operational activities.

Improve current processes and implement controls within the USMS's case management system to consistently identify TFO investigative activity and ensure accountability and oversight of deputized TFOs.

Enhance its management of TFO misconduct allegations by: (a) reinforcing the policy requirement for reporting misconduct allegations to the USMS Office of Professional Responsibility (OPR) and OIG; (b) developing and implementing a policy regarding the utilization of a TFO who has an active misconduct allegation; and (c) implementing a process to document and track the status and outcome of all TFO misconduct investigations, when appropriate, to support decisions regarding a TFO's retention of special deputation authority.

Develop policies, procedures, and controls to manage court security officer (CSO) special deputations. During the development of this framework, the USMS should ensure the Judicial Security Division (JSD) takes into consideration relevant USMS requirements and processes for all other special deputations, including any updates that are made as a result of this audit.

Determine whether NNSA owes Skookum for depreciation costs on Contract 89233119CNA000027.

Evaluate procedures over contract documentation and communications to ensure contract files are complete and historical contract knowledge is maintained.

We recommend the Secretary direct the Office of Strategy, Policy, and Plans to ensure the timely development and updates of Department and component strategic guidance.

We recommend the Under Secretary for Strategy, Policy, and Plans:• conduct an inventory of all required Department and component strategic guidance documents and mandated updates; and• implement and track the updates to all strategic guidance documents, and ensure they remain current.

Develop policies and procedures to ensure GL grant expenditures are reconciled with supporting documentation to reflect accurate reporting of financial information on the SF 270.

Work with ARC to resolve the reporting discrepancies of non-ARC matching cost share expenditures to reflect the total cost incurred of $117,326.

The Commissioner, SB/SE Division, should collaborate with the IRS Office of Chief Counsel to develop guidance for the applicability and computation of the failure to file penalty for delinquent Forms 5329.

The Chief, Taxpayer Services, should at the start of each filing season, determine if any Free File Program partners have been identified or sanctioned for an unauthorized disclosure of taxpayer information and document actions taken to mitigate the potential risk to the Program.

The Chief, Taxpayer Services, should identify IRS personnel with the appropriate technical expertise to review the participating partners’ privacy disclosures and taxpayer consents each filing season to evaluate whether the format and content of written consents complies with Treas. Reg. 301.7216-3 and other IRS guidance.