Open Recommendations

We recommend that OPM implement sufficient controls, including written policies and procedures, to ensure that FEHBP members' identities are verified and disputed claims records are not disclosed without consent as specified in the Privacy Act.

We recommend that OPM evaluate the disputed claims data that relate to the decommissioned HITS and ensure that applicable paper files and electronic files are stored per the terms of 36 CRF, Chapter XII, Subchapter B, Records Management and OPM's RMP for the applicable disposition schedule.

We recommend that OPM update the record retention period, ensuring that it provides sufficient time for the processing and resolution of a disputed claim.

We recommend that OPM catalog the disputed claims cases where the same Y codes were applied to unique cases, and that OPM develop a unique record identifier for cases with the same Y code so that they can be clearly differentiated until the record retention requirements have expired.

We recommend that OPM develop written policies and procedures that define the role of the Y code in the disputed claims process and the specific case data to be utilized by applicable OPM personnel to identify unique disputed claims cases.

The OIG has determined that the contents of this recommendation would not be appropriate for public disclosure and has therefore limited its distribution to selected officials.

The OIG has determined that the contents of this recommendation would not be appropriate for public disclosure and has therefore limited its distribution to selected officials.

The OIG has determined that the contents of this recommendation would not be appropriate for public disclosure and has therefore limited its distribution to selected officials.

The OIG has determined that the contents of this recommendation would not be appropriate for public disclosure and has therefore limited its distribution to selected officials.

The OIG has determined that the contents of this recommendation would not be appropriate for public disclosure and has therefore limited its distribution to selected officials.

The OIG has determined that the contents of this recommendation would not be appropriate for public disclosure and has therefore limited its distribution to selected officials.

We recommend that the Ohio Department of Health work with CMS to develop standardized life safety training for nursing home staff.

We recommend that the Ohio Department of Health work with CMS to develop a risk-based approach to identify nursing homes where surveys should be conducted more frequently than once every 15 months, such as those with a history of multiple high-risk deficiencies or frequent management turnover.

We recommend that the Ohio Department of Health develop a plan with CMS to address the foundational issues preventing more frequent surveys at nursing homes with a history of multiple high-risk deficiencies.

We recommend that the Ohio Department of Health follow up with the 18 nursing homes in this audit that demonstrated life safety, emergency preparedness, and infection control deficiencies to verify that corrective actions have been taken regarding the deficiencies identified in this report.

Develop and implement a course approvals plan to address the existing backlog and to avoid future approval delays.

Establish and implement quality control measures for course approvals to include peer review or other mechanisms to ensure course approvals meet requirements.

Develop and implement goals and requirements for the course oversight auditing program, including the number and type of audits to be conducted by each auditor in a given time period.

Establish and implement controls to ensure audit results are used to improve operations and apply enforcement actions to MTPs, such as suspension or withdrawal of course approvals, after serious nonconformities are identified.

Develop and implement policy and procedures for routinely conducting in person-audits of mariner training sites to ensure sites are operating in accordance with the site approval.

Develop and implement a policy for routinely conducting audits of thirdparty course approvers to ensure they have processes for reviewing, approving, and monitoring training that are equal to the Coast Guard’s course approval and oversight processes.

Develop and implement a plan to modernize NMC’s examination processes, with a milestone timeline endorsed by the Coast Guard offices whose support and assistance is needed.

Office of the Chief Information Officer implement adequate data logging in compliance with applicable NIST guidance.

Office of Chief Information Officer implements and updates the agency’s cybersecurity incident response plan to align with Manual Section 899 to include the Office of Inspector General and other required offices in breach notifications.

Office of Chief Information Officer ensures that the Peace Corps network is continuously monitored to mitigate the risk of cyberthreats.

Review the 5,534 tax returns we identified for which the IRS incorrectly paid retroactive credit claims and take the steps needed to recover the erroneously issued funds.

Review the 2,519 tax returns we identified for which the IRS incorrectly denied retroactive credit claims and take the steps needed to ensure that these taxpayers receive the benefits to which they are entitled.

Review over 150,000 returned billing statements, and resolve any involving identity theft, then refer fraudulent loans to OIG.

We recommend that the California Department of Social Services establish procedures for county agency staff to utilize Medicaid data match reports to verify that court authorizations for psychotropic medications prescribed for children in foster care are documented and maintained.

We recommend that the California Department of Social Services establish procedures for county agency staff to document all medications (including opioid medications) prescribed for children in foster care in CWS/CMS, to the extent allowable under California law.

We recommend that the California Department of Social Services develop and implement procedures for county agency staff to upload the court authorizations for psychotropic medications prescribed for children in foster care into CWS/CMS.

We recommend that the California Department of Social Services coordinate with California Department of Health Care Services to modify the existing data sharing agreement to obtain access to Medicaid claim data for all medications prescribed for children under its care and supervision, to the extent allowable under California law.

The Chief Information Officer should coordinate with OMB officials to determine if the IRS’s BYOD program’s policies and procedures are in compliance with the Act and update the program’s policies and procedures as needed.

The Chief, CI, should coordinate with the OMB to determine whether an exception process is needed for the approximately 900 CI employees who can access TikTok via the third-party software on their computers.

The Commissioner, Wage and Investment Division, should take steps to immediately locate and purge Forms 709 associated with the 175,522 taxpayers we identified with one or more Forms 709 filed and stored at the C-site, the taxpayer is deceased five years, and no Form 706 has been filed and processed by the IRS since the taxpayer’s death.

The Commissioner, Wage and Investment Division, should relocate current and future inventory of Forms 2848 and 8821 to another storage facility.

The Chief, FMSS, should enable personnel to access storage boxes without the use of a ladder.

The Chief, FMSS, should repair shelves sagging from the weight of the files and properly mark shelves with load ratings.

The Chief, FMSS, should ensure that new ladders are purchased that meet safety standards and are usable at the C-site until a catwalk can be installed.

The Chief, FMSS, should install protective covering above the area in which C-site personnel park their vehicles.

We recommend that the FWS require the Department to resolve the Federal share of questioned costs related to the Federal reimbursement for the unsupported in-kind match totaling $104,351.

We recommend that the FWS require the Department to implement internal controls to verify that costs included in the indirect cost base are assigned to the period in which the costs are incurred.

We recommend that the FWS require the Department to develop and implement a process that ensures expenditures claimed on grants are documented in the State financial system at a sufficient level that allows them to be easily traced to a specific grant without requiring manual adjustments.

We recommend that the FWS require the Department to develop and implement controls in the payroll system and accounting system to prevent project ID miscoding.

We recommend that the FWS require the Department to develop and implement monitoring procedures so only eligible costs are charged to grants.

We recommend that the FWS require the Department to implement and train officials involved in subaward management on oversight techniques applicable to Federal requirements and the Department's newly established policies and procedures on subawards.

We recommend that the FWS require the Department to review all open contracts to determine if any contracts should have been subawards. If so, amend the agreements, include all required elements, conduct risk assessments, develop monitoring plans, and report on USAspending.gov.

We recommend that the FWS require the Department to train subrecipients on their responsibilities under Federal awards.

We recommend that the FWS require the Department to develop policies and procedures to better identify and evaluate potential sources of program income on grants.

We recommend that the FWS require the Department to train all personnel responsible for conducting physical inventories on the frequencies required by the State regulations (e.g., annual, biennial, etc.).