Open Recommendations

Based on reported results in recommendation number 45, adopt strategies to promote the efficient utilization of space at National Product Testing and Evaluation Center at an economical cost to the government.

The Commissioner, TE/GE Division, should share this report and recommendation with the Department of the Treasury Office of Tax Policy to consider a legislative proposal to amend I.R.C. § 501 and any other required provisions of law to clearly and specifically define community benefit, including the level of services and activities that are sufficient to meet the community benefit standard in the current industry.

The Commissioner, TE/GE Division, should update processes to ensure the proper identification and review of all tax-exempt hospitals subject to a CBAR.

The Commissioner, TE/GE Division, should share this report and recommendation with the Department of the Treasury Office of Tax Policy to consider a legislative proposal to amend I.R.C. § 501 and any other required provisions of law to establish baseline criteria for tax-exempt hospital FAP eligibility.

The Commissioner, TE/GE Division, should update guidance to include reasons for excluding dual status governmental unit and certain church-affiliated hospitals from the CBARs because they are statutorily mandated.

Define processes to consistently monitor the cost-effectiveness of recruitment sources used, including processes to improve the accuracy and reliability of SEC recruitment data.

Establish processes to consistently calculate and assess SEC time-to-hire for the endto-end hiring process in alignment with government-wide time-to-hire metrics.

Revise Tennessee Valley Authority’s Tech Standard, Authentication - Multifactor Authentication Implementation Requirements, to include the appropriate reauthentication frequency and authorized exclusions.

Revise multi-factor authentication enforcement access policies to include all networks as required by Tennessee Valley Authority’s Tech Standard, Authentication – Multifactor Authentication Implementation Requirements.

Reconcile enterprise applications in Microsoft Entra® to validate their lifecycle and multi-factor authentication status.

Implement a process to periodically validate the lifecycle and multi-factor authentication status of enterprise applications in Microsoft Entra® with appropriate system owners and cloud administrators.

Ensure the Alliance develops and implements written policies and procedures for awarding VOCA funds and ensuring that the selection process is documented to demonstrate how VOCA funds were awarded
among Alliance member centers.

Ensure Connecticut develops and implements updated written financial policies and procedures that ensure compliance with the DOJ Grants Financial Guide requirement that drawdowns be based upon
immediate disbursement or reimbursement needs.

Ensure the Alliance communicates all subaward and VOCA-specific requirements to its member centers going forward.

Ensure that the Alliance implements its risk assessment tool to inform its subrecipient monitoring activities.

Ensure the Alliance designs and implements a monitoring plan that demonstrates how planned activities will adhere to its risk-based monitoring requirement.

Ensure the Alliance completes its annual financial site visits in accordance with its Member Center Financial Oversight Policy and implements its updated procedures requiring follow-up with member centers when findings are identified.

Ensure the Alliance enhances its programmatic monitoring policies and procedures to include substantive procedures detailing how monitoring officials should review program-related information and develop procedures to ensure that member centers comply with VOCA requirements.

Ensure the Alliance develops and implements written policies and procedures for taking timely and corrective action on all monitoring findings significant within the context of the VOCA program.

Ensure the Alliance develops and implements a strategy to ensure that subrecipient PMT data is complete and accurately reflects activities supported by VOCA.

Ensure the Alliance develops and implements updated written financial policies and procedures that ensure compliance with the DOJ Grants Financial Guide requirement that drawdowns be based upon
immediate disbursement or reimbursement needs.

1. Confirm with the California Disability Determination Service that the added internal controls will improve medical evidence of record invoice payment accuracy.

Rec. 1.a: The DoD OIG recommended that the Commander, Naval Surface Force, U.S. Pacific Fleet conduct a review of all inventory discrepancies the DoD OIG identified during the DoD OIG's review to determine whether an inventory variance caused the discrepancy and implement corrective actions.

Rec. 1.b: The DoD OIG recommended that the Commander, Naval Surface Force, U.S. Pacific Fleet implement a Fleet Coordinated Shipboard Allowance List feedback report training plan for the division officers and maintenance and material management coordinators of the U.S. Pacific Fleet so that they submit Fleet Coordinated Shipboard Allowance List feedback reports as required to maintain an accurate Fleet Coordinated Shipboard Allowance List.

Rec. 1.c: The DoD OIG recommended that the Commander, Naval Surface Force, U.S. Pacific Fleet provide written reminders to the appropriate ship personnel that describe the purpose of Fleet Coordinated Shipboard Allowance List feedback reports and requirements for submitting the reports, such as in the Commander, Naval Surface Force, U.S. Pacific Fleet force supply officers' quarterly newsletters.