Open Recommendations

The Chief, Taxpayer Services, should regularly provide training to tax examiners covering credit eligibility requirements and appropriate account actions to take for ITIN holders based on the applicable tax year.

The Chief, Taxpayer Services, should review the 1,769 tax returns where the IRS allowed credits for ITIN holders
who were potentially ineligible and make associated corrections, as necessary.

The Chief, Taxpayer Services, should update PATH Act implementation guidance in Notice 2016-48 to define the issuance date of an ITIN as either the original issuance date or the renewed issuance date, if applicable, for those ITINs that have expired.

Evaluate the pre-award documents for the 13 contracts that had missing documents, which have an overall award value of more than $48.2 million in unsupported costs, and document conclusions reached, as applicable.

Establish and implement oversight controls to ensure that contract file documentation is complete and fully complies with Federal laws and regulations.

Ensure that New Beginnings enhances its written VOCA performance reporting policies and procedures to incorporate its process for completing and submitting quarterly programmatic reports, including controls to maintain supporting documentation to accurately report its performance statistics.

Ensure that New Beginnings documents a formal process for accounting for personnel costs, including maintaining documentation to substantiate any allocation percentages.

Require the PRDOJ to develop and implement adequate procedures for the accurate reporting of financial activity on annual state certification forms, including the consistent application of established financial reporting periods.

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Update the relevant handbook, to incorporate a procedure on identified physical security threats.

The Chief Information Officer should evaluate the current data restoration process and streamline processes, as needed, to ensure that data recovery timelines are met.

The Chief Information Officer should develop a single document to serve as its Information Resources Management Strategic Plan and ensure that the plan includes all required components as outlined in OMB Circular A-130.

Rec. 1.a: The DoD OIG recommended that the Commander, Naval Supply Systems Command Weapon Systems Support review inventory items with no demand for 5 years or more to determine whether the inventory items are still needed to sustain weapon systems and, if the inventory items are not needed, the Commander, Naval Supply Systems Command Weapon Systems Support, should dispose of the unneeded inventory items.

Rec. 1.b: The DoD OIG recommended that the Commander, Naval Supply Systems Command Weapon Systems Support update the economic retention model to include past storage costs when determining whether it is more economical to retain the inventory item than dispose of it and potentially repurchase the item.

Rec. 1.c: The DoD OIG recommended that the Commander, Naval Supply Systems Command Weapon Systems Support update the procedures for their semiannual disposal review to proactively coordinate with the Naval Air Systems Command and the Naval Sea Systems Command to identify inventory items with no demand for 5 years or more that are not needed to sustain weapon systems and take action to dispose of those inventory items.

We recommend the GSA Administrator enforce internal procedures to ensure that the Office of Mission Assurance and Office of Facilities Management perform their required facility security responsibilities.

We recommend the GSA Administrator in conjunction with FPS: a) conduct a nationwide assessment of outstanding deficient security fixtures; b) develop and implement a plan to repair, replace, or install security fixtures identified through the nationwide assessment; c) redacted due to sensitive information related to federal building security; and d) if GSA cannot secure funding to repair, replace, or install security fixtures, work with the Office of Management and Budget to establish a consistent funding stream to address current and future security fixture deficiencies.

Develop and implement a process to validate the hours worked submitted by contractors and recover any overpayments.

Evaluate the impact of current FAA training and controller retention initiatives on the FAA's Contract Tower (FCT) Program hiring pool and implement any improvements to address staffing shortfalls at contract towers.

Collaborate with FCT contractors and other stakeholders to explore alternative approaches, including pending exemption and waiver requests, to expand the controller hiring pool at contract towers and implement viable approaches.

Implement guidance and training on the requirements for the additional time tracking data fields in FedEZFile for case managers.

Develop reports or dashboards that leverage the updated FedEZFile fields to provide case managers and management with enhanced visibility on each application's status, such as milestones that are approaching targets or are overdue.

Establish a process to periodically
a. identify recurring themes and apparent patterns across applications, such as aspects of the process where actual processing times frequently exceed targets.
b. assess whether existing targets for key milestones should be recalibrated or additional targets should be established.
c. assess whether additional information should be captured in FedEZFile to enhance ongoing monitoring of the application process, such as fields for each level of manager and officer review.

Document and implement a process to identify, prioritize, track and communicate changes in cybersecurity requirements, threats, technology, and organizational mission as they occur to facilitate the review of directives at least annually to ensure emerging cybersecurity risks and potential compliance gaps are addressed timely.

Implement a process to screen for duplication and overlap across Departmental directives during the drafting, review, and revision of IT security directives.

Transfer into the election fund $154,189 for the unsupported expenditures.

Implement subrecipient monitoring policies and procedures and provide training to ensure that subrecipients use federal funds in compliance with federal statutes, regulations and the terms and conditions of the award.

Transfer into the election fund $278,815 for the unsupported expenditures noted.

Implement policies and procedures to ensure expenditures are being compared to budget amounts for the Election Security funds and request changes if expenditures in a budget category exceed the budgeted amount by 10 percent.

We recommend that OSMRE resolve the unsupported labor costs totaling $493,822.

We recommend that OSMRE require States to submit those Infrastructure Investment and Jobs Act-funded abandoned mine land projects that States do not consider to be infrastructure (and therefore are not subject to Build America, Buy America Act requirements) to OSMRE for final applicability determination.

We recommend that OSMRE provides direction to the Kentucky Division of Abandoned Mine Lands to properly classify projects and apply Build America, Buy America Act requirements to any ongoing and finished projects, as necessary.

We recommend that OSMRE require the Kentucky Division of Abandoned Mine Lands to use the correct subaccount in its Kentucky Human Resource Information System according to OSMRE's Federal Assistance Manual and Guidance on the Bipartisan Infrastructure Law Abandoned Mine Land Grant Implementation.

We recommend that OSMRE update the Federal Assistance Manual to require grant recipients to track time and all costs allocable to a specific reclamation project, such as direct project costs, planning and design, construction monitoring and inspection, and other necessary administrative expenses.

We recommend that OSMRE require the Kentucky Division of Abandoned Mine Lands to train staff on updated procedures for allocating time to specific reclamation projects.

We recommend that OSMRE assess the Kentucky Division of Abandoned Mine Lands' implementation of the Office of Administrative Services approved training plan to ensure branch managers, supervisors, and inspectors understand the importance of executing contracts and change orders in accordance with the division's policies.

We recommend that OSMRE assess the Kentucky Division of Abandoned Mine Lands' implementation of the Office of Administrative Services approved monitoring plan to conduct quarterly reviews of abandoned mine land projects and speak with branch managers, inspectors, and supervisors to ensure they are obtaining change orders before the work is initiated.

We recommend that OSMRE implement policies and procedures to ensure that leave paid to employees is properly allocated to the Federal grant on which it was earned and does not exceed the value of benefits earned on that grant.

We recommend that OSMRE require the Kentucky Division of Abandoned Mine Lands to ensure the payroll expenses are properly supported by personnel activity reports reflecting actual time worked on Federal grant programs.

We recommend that OSMRE resolve the unallocable payout of accrued employee sick leave totaling $25,823.

We recommend that OSMRE resolve the Federal share of questioned costs related to unreasonable costs totaling $165,763.

We recommend that OSMRE require the Kentucky Division of Abandoned Mine Lands to review employees' work descriptions to determine the correct subaccounts to use according to OSMRE's Federal Assistance Manual and Guidance on the Bipartisan Infrastructure Law Abandoned Mine Land Grant Implementation, as well as Kentucky's Infrastructure Investment and Jobs Act abandoned mine land grant application.

We recommend that OSMRE update policies and procedures to require States to obtain OSMRE determination of Build America, Buy America Act applicability on Infrastructure Investment and Jobs Act-funded abandoned mine land projects that the State believes are not subject to this provision of the Act.

(U) Rec.1.a: The DoD OIG recommended that the Executive Director, Army Contracting Command-Rock Island develop and implement procedures to ensure that Army contracting personnel review contractor invoices before payment for the Logistics Civil Augmentation Program V contract in support of the Multinational Security Support mission in Haiti.

(U) Rec.1.b: The DoD OIG recommended that the Executive Director, Army Contracting Command-Rock Island ensure that the procuring contracting officer performs a review of the allowability, allocability, and reasonableness of the $240.1 million in payments identified in this report, and any subsequent payments made to the contractor for the Logistics Civil Augmentation Program contract services in support of the Multinational Security Support mission in Haiti.

(U) Rec.1.c: The DoD OIG recommended that the Executive Director, Army Contracting Command-Rock Island ensure that the procuring contracting officer takes all necessary corrective actions, including recouping overpayments, correcting underpayments, and addressing other identified deficiencies, based on Recommendation 1.b.

(U) Rec. 2: The DoD OIG recommended that the Deputy Assistant Secretary of Defense for Americas Security Affairs, notify the Joint Staff J5, U.S. Southern Command, and U.S. Army South of a decision in a timely manner on the continuation or termination of the DoDs support for the Multinational Security Support mission in Haiti.