Open Recommendations

(U) Rec. 1.a.5: The DoD OIG recommended that the Deputy Secretary of Defense direct the Under Secretary of Defense(Comptroller)/Chief Financial Officer, DoD, and the DoD Chief Information Officer to identify a lead and the lead subsequently develops and implements plans to identify opportunities for DoD-wide solutions to simplify the DoD's financial management system environment.

(U) Rec. 1.a.6: The DoD OIG recommended that the Deputy Secretary of Defense direct the Under Secretary of Defense(Comptroller)/Chief Financial Officer, DoD, and the DoD Chief Information Officer to identify a lead and the lead subsequently develops and implements plans create a single DoD-wide solution for the remaining activity for which the DoD is unable to use Treasury Department programs.

(U) Rec. 1.a.7: The DoD OIG recommended that the Deputy Secretary of Defense direct the Under Secretary of Defense(Comptroller)/Chief Financial Officer, DoD, and the DoD Chief Information Officer to identify a lead and the lead subsequently develops and implements plans to identify significant challenges preventing the DoD Components from simplifying the DoD's system environment and implement DoD-wide solutions to address any identified challenges.

(U) Rec. 2.a.1: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD coordinate with the DoD Chief Information Officer to develop and implement policies and procedures that require the DoD Components to document all end-to-end processes relevant to financial transactions with sufficient detail to identify how systems are used and oversee and monitor the documentation of those processes.

(U) Rec. 2.a.2: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD coordinate with the DoD Chief Information Officer to review all DoD Component end-to-end processes to compile a complete list of internal controls over financial reporting-relevant systems and micro-applications.

(U) Rec. 2.b: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD develop and implement controls to ensure the completeness of the DoD's internal control over financial reporting?relevant list.

(U) Rec. 2.c: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD develop and implement controls to ensure the accuracy of the data tracked in the internal controls over financial reporting?relevant list.

(U) Rec. 2.f: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD update the DoD's plans to discuss the use of non-DoD-owned systems, micro applications, and robotic process automation and machine learning software.

(U) Rec. 2.g: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD develop and implement a plan to limit the use of micro?applications used to produce the DoD Agency-Wide financial statements by using to the fullest extent possible the DoD's modern general ledger systems or Advanced Analytics.

(U) Rec. 3.b: The DoD OIG recommended that the DoD Chief Information Officer reconsider the definition of a legacy system to ensure that it encompasses a system that is outdated and needs to be modernized or retired, regardless of when the DoD chooses to retire it.

(U) Rec. 3.c: The DoD OIG recommended that the DoD Chief Information Officer coordinate with the Under Secretary of Defense (Comptroller)/ Chief Financial Officer, DoD, to obtain from each system owner an estimate of the total cost associated with each DoD system retiring or becoming compliant with the Federal Financial Management Improvement Act of 1996 through modernization and identify where in the DoD's budget the funds to do so are located.

(U) Rec. 3.e: This recommendation is Controlled Unclassified Information

(U) Rec. 3.f: The DoD OIG recommended that the DoD Chief Information Officer coordinate with the system owners of 19 additional systems that according to the Office of the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, "can and should" be retired, to develop and implement a plan to expedite their retirement and allow for the DoD to put $593.8 million in future funding to better use.

(U) Rec. 1: Report is Classified.

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

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

4. We recommend that the Department's CIO direct the NTIA CIO to implement phishing-resistant and application-layer MFA on both NTIA HVAs.

STB should research the impacted employee's payroll records to confirm the error and determine why the error occurred. Appropriate action should be taken to identify any other affected employees and to correct the root cause of the error.

STB should enforce standard operating procedures to require a second Human Resources Specialist or the Human Resources Director to review all employee transfer and onboarding documents to ensure that the documentation is complete and agrees with the information that was entered into the payroll and personnel system before the information is submitted to the payroll service provider.

STB should perform and document its assessment of the recoverability of excess taxes that were paid in error by the agency in matching Old-Age, Survivors and Disability Insurance and Medicare contributions and the conclusion that was reached.

We recommend that the USAID/Bureau for Humanitarian Assistance, USAID/Bangladesh, USAID/Burma, and USAID Bureau for Asia take the following actions:
3. USAID/Bureau for Humanitarian Assistance identify and implement options for providing long-term funding arrangements for humanitarian assistance activities in Bangladesh.

We recommend that the USAID/Bureau for Humanitarian Assistance, USAID/Bangladesh, USAID/Burma, and USAID Bureau for Asia take the following actions:
4. USAID/Bureau for Asia, as the geographic bureau responsible for the missions in Bangladesh and Burma, coordinate with USAID/Bangladesh, USAID/Burma, and the USAID/Bureau for Humanitarian Assistance and assess the need to develop and communicate an overall Agency strategy for the Rohingya crisis response with clearly defined end goals, specific and measurable outcomes, clear roles and responsibilities, and a roadmap for achieving those goals.

We recommend that the USAID/Bureau for Humanitarian Assistance, USAID/Bangladesh, USAID/Burma, and USAID Bureau for Asia take the following actions:
5. USAID/Bureau for Humanitarian Assistance, USAID/Bangladesh, and USAID/Burma assess their ability to engage directly with more local nongovernmental organizations in Bangladesh and Burma, to include what may be needed to build their organizational capacity to responsibly manage USAID funds.

Enhance and implement review controls to ensure calculations are properly performed, data is appropriately captured, and errors are appropriately considered so that changes to the baseline are appropriately recorded.

Refine and implement risk register procedures used in the Monte Carlo simulations to reduce the risk of administrative errors.

We recommend that the Manager, PPPO, direct the Deputy Manager, PPPO to:3. Refine and implement the policies and procedures of the control governing manual review of risk register data prior to submission of the change requests to allow for more precise and reasonable estimates of the environmental liability at PPPO.

We recommend that the Manager, PPPO:4. Refine and implement the policies and procedures of the risk register review control to properly review, identify, and discuss inaccurate information and inputs to specific risks as part of risk register updates.

We recommend that the Manager, Berkeley Site Office, direct the Lawrence Berkeley National Laboratory (LBNL) to refine the policies and procedures of the control governing manual review of census data prior to submission to allow for a narrower degree of precision required to detect and correct errors or discrepancies between LBNL and Redwood in a timely manner.

Enhance and implement existing polices and procedures to specifically assess the risk of misstatements presented by stale UCOs left uncosted as of the year-end financial reporting date.

We recommend that the Director, Office of Finance and Accounting, and the Office of Science’s Designated Financial Officer enhance and implement existing policies and procedures to specifically assess the risk of misstatement presented by stale UCOs left uncosted as of the year-end financial reporting date.

We recommend that the Manager, PPPO:7. Enhance communication down and across the entity's reporting line to readily obtain and provide evidence necessary to support the internal controls systems and demonstrate that "stale" undelivered order balances are still valid as of the year-end financial reporting date.

Enhance and implement review controls to ensure calculations are properly performed, data is appropriately captured, and errors are appropriately considered so that changes to the baseline are appropriately recorded.

Refine and implement risk register procedures used in the Monte Carlo simulations to reduce the risk of administrative errors.

We recommend that the Manager, PPPO, direct the Deputy Manager, PPPO to:3. Refine and implement the policies and procedures of the control governing manual review of risk register data prior to submission of the change requests to allow for more precise and reasonable estimates of the environmental liability at PPPO.

We recommend that the Manager, PPPO:4. Refine and implement the policies and procedures of the risk register review control to properly review, identify, and discuss inaccurate information and inputs to specific risks as part of risk register updates.

Refine the policies and procedures of the control governing manual review of census data prior to submissions to allow for a narrower degree of precision required to detect and correct errors or discrepancies between LBNL and Redwood in a timely manner

Enhance and implement existing polices and procedures to specifically assess the risk of misstatements presented by stale UCOs left uncosted as of the year-end financial reporting date.

We recommend that the Director, Office of Finance and Accounting, and the Office of Science’s Designated Financial Officer enhance and implement existing policies and procedures to specifically assess the risk of misstatement presented by stale UCOs left uncosted as of the year-end financial reporting date.

We recommend that the Manager, PPPO:7. Enhance communication down and across the entity's reporting line to readily obtain and provide evidence necessary to support the internal controls systems and demonstrate that "stale" undelivered order balances are still valid as of the year-end financial reporting date.

(U) Rec. 1.b: The DoD OIG recommended the Commander, U.S. European Command, direct the Office of Defense Cooperation-Kyiv and the Security Assistance Group-Ukraine to ensure compliance with the DoD Leahy Law by collecting the information the Security Assistance Group-Ukraine needs to verify that Ukrainian Armed Forces personnel who arrive for DoD training belong to a Leahy-vetted unit.

(U) Rec. 1.c: The DoD OIG recommended the Commander, U.S. European Command, direct the Office of Defense Cooperation-Kyiv and the Security Assistance Group-Ukraine to develop, document, and implement internal controls to ensure that before attending training, Ukrainian Armed Forces personnel are assigned to units and commanders, at the battalion level or below, that received Leahy vetting and approval.

The assistant secretary for information and technology and chief information officer to develop and implement a strategy with milestones for identifying all VA websites, confirm their inclusion in VA’s Web Registry as the current system designated by policy, and certify the accuracy of entries annually or as changes occur.

The assistant secretary for information and technology and chief information officer to establish a mechanism for web communication offices across VA to enforce the implementation of VA Handbook 6102 related to Section 508 compliance.

The assistant secretary for information and technology and chief information officer to coordinate with VA under secretaries and other assistant secretaries to ensure system owners are educated on VA Directive 6221 and its accompanying handbook requirements to request accessibility audits.

The assistant secretary for information and technology and chief information officer to update, recertify, and republish VA Directives 6221 (accessible information and communications technology) and 6404 (systems inventory).

Sensitive But Unclassified.

Sensitive But Unclassified.

SENSITIVE BUT UNCLASSIFIED

We recommend that the Indian Health Service develop policies and procedures to communicate to Tribes that HHS employees assigned to Tribal health programs met the background investigation requirements of the ICPFVPA and inform Tribes that Federal background investigation criminal history results may not cover more stringent character standards that Tribes may adopt as allowed by the ICPFVPA.

We recommend that the Indian Health Service provide Tribes with documentation that confirms that current HHS employees assigned to Tribal health programs met all background investigation requirements of the ICPFVPA.