Open Recommendations

We recommend that the OCFO implement written policies and procedures over the trust fund management and related systems in accordance with the GAO Green Book, including but not limited to: Processes for acceptance and usage of Payroll Office RITS' data. Processes for importing data from RITS to the FMCD2812 system, accounting and other functions conducted within the FMCD2812 system, and the uploading of data into the AIOS system. Extraction and use of financial systems reports in the FMCD2812 system.

We recommend that the OCFO implement written policies and procedures over the trust fund management and premium payment processes in accordance with the GAO Green Book, including but not limited to: Approval and payment of funds to the carriers via ACH. Approval and transfer of funds from the contingency reserve to the Letter of Credit system. Approval and transfer of funds from the contingency reserve to the FEHBP carriers via ACH. Explanations for the securities, maturity, and investment due dates for the FEHBP trust fund. Supervisory activities over trust fund management and premium payment processes activities. The TFM office's succession/contingency…

We recommend that OPM establish an enterprise-wide fraud policy or an antifraud strategy to ensure compliance with OMB Circular A-123 as it relates to implementation of GAO's Fraud Risk Management Framework.

We recommend the Assistant Commissioner, OFAM, CBP, develop and implement guidance to standardize the process of identifying, validating, prioritizing, and resolving critical repairs at CBP-owned LPOEs identified through the FCA process.

(U) Rec. 1.a: Report is Classified.

(U) Rec. 1.b: Report is Classified.

(U) Rec. 1.c: Report is Classified.

(U) Rec. 2.a: Report is Classified.

(U) Rec. 2.b: Report is Classified.

Coordinate with CBP to establish an effective approach to detain and remove inadmissible travelers.

Inventory inadmissible travelers released on parole between October 1, 2020, and September 30, 2023, who failed to return for removal flights, and ensure that each of these inadmissible travelers is issued an NTA.

Ensure sufficient staffing to issue NTAs to released inadmissible travelers who fail to return for removal flights.

Rec. A.1.a: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, in coordination with the Defense Security Cooperation Agency, reevaluate the policy for valuing General Equipment, including items with a net book value of zero, provided through Presidential Drawdown Authority and update the Defense Security Cooperation Agency's Security Assistance Management Manual accordingly.

Rec. A.1.b: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, require the Military Departments to perform a full reconciliation of General Equipment provided to the Government of Ukraine under Presidential Drawdown Authority Execute Orders 1-37 to ensure those assets are revalued according to the DoD's Presidential Drawdown Authority policies.

Rec. A.1.b.1: The DoD OIG recommended that the Assistant Secretary of the Army (Financial Management and Comptroller) perform a review of Presidential Drawdown Authority Execute Orders 38?56 to ensure that the Execute Orders complied with DoD's Presidential Drawdown Authority policies for General Equipment.

Rec. A.1.b.2: The DoD OIG recommended that the Assistant Secretary of the Navy (Financial Management and Comptroller) perform a review of Presidential Drawdown Authority Execute Orders 38?56 to ensure that the Execute Orders complied with DoD's Presidential Drawdown Authority policies for General Equipment.

Rec. A.1.b.3: The DoD OIG recommended that the Assistant Secretary of the Air Force (Financial Management and Comptroller) perform a review of Presidential Drawdown Authority Execute Orders 38?56 to ensure that the Execute Orders complied with DoD's Presidential Drawdown Authority policies for General Equipment.

Rec. A.1.b.4: The DoD OIG recommended that the Assistant Deputy Commandant for Programs and Resources of the Marine Corps perform a review of Presidential Drawdown Authority Execute Orders 38?56 to ensure that the Execute Orders complied with DoD's Presidential Drawdown Authority policies for General Equipment.

Rec. B.1.a: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, require Military Departments to perform a full reconciliation of Operating Materials and Supplies provided to the Government of Ukraine under Presidential Drawdown Authority Execute Orders 1?37 to ensure those assets are revalued according to the DoD's Presidential Drawdown Authority policies.

Rec. B.1.a.1: The DoD OIG recommended that the Assistant Secretary of the Army (Financial Management and Comptroller) perform a review of Presidential Drawdown Authority Execute Orders 38?56 to ensure that the Execute Orders complied with DoD's Presidential Drawdown Authority policies for Operating Materials and Supplies.

Rec. B.1.a.2: The DoD OIG recommended that the Assistant Secretary of the Navy (Financial Management and Comptroller) perform a review of Presidential Drawdown Authority Execute Orders 38?56 to ensure that the Execute Orders complied with DoD's Presidential Drawdown Authority policies for Operating Materials and Supplies.

Rec. B.1.a.3: The DoD OIG recommended that the Assistant Secretary of the Air Force (Financial Management and Comptroller) perform a review of Presidential Drawdown Authority Execute Orders 38?56 to ensure that the Execute Orders complied with DoD's Presidential Drawdown Authority policies for Operating Materials and Supplies.

Rec. B.1.a.4: The DoD OIG recommended that the Assistant Deputy Commandant for Programs and Resources of the Marine Corps perform a review of Presidential Drawdown Authority Execute Orders 38?56 to ensure that the Execute Orders complied with DoD's Presidential Drawdown Authority policies for Operating Materials and Supplies.

Rec. B.1.b: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, require the Military Departments to develop and implement procedures to ensure there are adequate controls over valuing defense articles provided under Presidential Drawdown Authority.

(U) Rec. A.1.a.2: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, strengthen Financial Improvement and Audit Remediation guidance to clarify and define reporting requirements of Financial Improvement and Audit Remediation contracts for classified activities.

(U) Rec. A.1.b: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, develop and implement a process to ensure that the Audit Resources Budget Submissions the DoD Components report are complete and meet the Financial Improvement and Audit Remediation reporting requirements.

(U) Rec. A.1.c: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, develop and implement a process to ensure that audit remediation tasks across the DoD Components are not conflicting.

(U) Rec. A.2.b: The DoD OIG recommended that the Assistant Secretary of the Navy (Financial Management and Comptroller) develop and implement a centralized process to monitor Financial Improvement and Audit Remediation efforts across all commands. At a minimum, the process should include performing annual data calls, identifying Financial Improvement and Audit Remediation contracts, and verifying that the information submitted for the Audit Resources Budget Submission is complete and accurate.

(U) Rec. B.1.a: The DoD OIG recommended that the Assistant Secretary of the Army (Financial Management and Comptroller) develop and implement a strategy to align their Financial Improvement and Audit Remediation contracts to the annual Secretary of Defense audit priorities and their Component roadmaps to meet audit remediation goals. At a minimum the strategy should include how they plan to use their contractors and an evaluation of current contract requirements to meet the remediation goal of receiving an unmodified audit opinion by December 31, 2028.

(U) Rec. B.1.c: The DoD OIG recommended that the Assistant Secretary of the Air Force (Financial Management and Comptroller) develop and implement a strategy to align their Financial Improvement and Audit Remediation contracts to the annual Secretary of Defense audit priorities and their Component roadmaps to meet audit remediation goals. At a minimum the strategy should include how they plan to use their contractors and an evaluation of current contract requirements to meet the remediation goal of receiving an unmodified audit opinion by December 31, 2028.

(U) Rec. B.2.c: The DoD OIG recommended that the Assistant Secretary of the Air Force (Financial Management and Comptroller) develop and implement a plan to reduce the use of contractors when transitioning their Component from remediation to sustaining an unmodified audit opinion. At a minimum, the plan should include how they will transfer the contractor's knowledge to their workforce and estimate the level of contractor assistance still needed.

(U) Rec. B.3.b: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, develop and implement performance measures to monitor the Financial Improvement and Audit Remediation contracts for overall effectiveness, including verifying the appropriateness of the tasks and funds spent.

We recommend that CPB management require KMOJ-FM to identify the corrective actions and controls it will implement to ensure future compliance with Act and CPB requirements for open financial records.

The CIO should ensure that ******************************************* *********************************************** are remediated by the plan of action and milestones due date.

1. We recommend that the Assistant Secretary of Commerce for Communications and Information and NTIA Administrator direct FirstNet Authority's Chief Executive Officer and Chief Procurement Officer to modify the current quality assurance surveilance plan (QASP) to ensure: a. surveillance methods are sufficiently defined and detailed to verify that AT&T's performance meets contract requirements and the Act's requirements for all work requiring surveillance, including all the criteria of a device connection; and b. device connection target KPIs are sufficiently designed to accurately measure performance.

2. We recommend that the Assistant Secretary of Commerce for Communications and Information and NTIA Administrator direct FirstNet Authority's Chief Executive Officer and Chief Procurement Officer to direct the contracting officer's representative to document and maintain all surveillance activities, to include surveillance activities conducted by subject-matter experts, in the official contract file.

Ensure consistent language in various publications when communicating to detainees about the grievance and request processes.

Maintain complete and consistent records on sexual harassment allegations and continue training staff on Sexual Abuse and Assault Prevention and Intervention complaint processes.

Ensure facility grievance logs are accurate.

Ensure ICE staff maintain an updated log of detainee grievances to ICE.

Ensure facility staff is communicating clear and accurate information to detainees regarding menu ingredients.

Establish and implement a plan to reduce wait times for specialty care appointments.

Establish performance measurements using the recipients’ reported data, such as Eligible Small Business Concerns new to the State Trade Expansion Program and include them in the annual report as a verifiable measure of program success.

Develop policies and implement a process to ensure recipients report accurate and complete information for participating Eligible Small Business Concerns that reconciles to the quarterly performance reports.

Clearly define essential measurement criteria, specifically sales, new-to-export, and market expansion, to ensure reporting consistency among the State Trade Expansion Program recipients and include these definitions in the program announcement.

Require State Trade Expansion Program applicants to include reimbursement and activity thresholds for participating Eligible Small Business Concerns in their proposals and review for reasonableness to ensure the program meets the objective of the Trade Facilitation and Trade Enforcement Act of 2015.

Enhance the quarterly review process to include strategic planning to emphasize recipients meeting performance goals.

Increase oversight of cooperative agreement recipients and establish and implement a risk-based approach to monitor recipients that are not meeting their quarterly milestone goals.

We recommend the Director, Office of Biometric Identity Management work with the Department of Defense to develop and implement a plan to address Automated Biometric Identification System data access restrictions.

We recommend the Senior Official Performing the Duties of the Commissioner of CBP develop a policy directing field offices to implement a process to manage risk when primary name queries of every traveler are not considered operationally feasible. The policy should include guidance to help field offices manage port understanding and implementation, and conduct annual reviews to verify port compliance and analyze performance.