Open Recommendations

Enhance existing processes to ensure all substantially completed projects are transferred from CWIP to PP&E for financial reporting purposes.

Modify existing processes to provide a timely transfer of CWIP to PP&E within the FIMS, thereby reducing the number of projects requiring a manual reclassification entry.

Enhance the existing allocation process to include all Reclamation balances before applying the established allocation rules.

Modify the existing allocation process to create a standard tie-point analysis that reconciles unallocated balances to the Reclamation-wide trial balance.

Evaluate the reliability of data utilized for purposes of preparing notes to the WFPS’ combined financial statements.

We recommend the Under Secretary for Management require the Office of the Chief Information Officer, in consultation with the Office of the Chief Financial Officer, Cost Analysis Division, to issue an approved Operational Analysis Guidebook, to include, at a minimum: • Office of Management and Budget Circular No. A-11 guidance for components to conduct an operational analysis for information technology and non–information technology systems; and • The most current life cycle cost estimate document as the cost baseline for assessing system cost performance.

We recommend the Under Secretary for Management issue an instruction manual for conducting an operational analysis.

We recommend the Under Secretary for Management require Coast Guard’s Nationwide Automatic Identification System program to implement an effective corrective action plan to identify (1) the root cause of the performance deficiencies and (2) the steps needed to meet the performance measure baselines identified in the Acquisition Program Baseline.

Correct the 33 cases with improper payments in accordance with Social Security Administration (SSA) policy.

Correct the 45 cases without improper payments per SSA policy.

Provide training based on workload deficiencies identified in WC Quality Today Management Information.

Evaluate the effectiveness of the strike team in processing center 5 and whether strike teams should be established in other processing centers.

Review the 193,950 worker’s compensation cases in our population to identify and correct the estimated 151,281 cases with errors.

We recommend the Principal Deputy Assistant Secretary for Employment and Training obtain evidence from the states that ensures all EURGENO refunds and credits to which reimbursing employers are entitled have been provided.

We recommend the Principal Deputy Assistant Secretary for Employment and Training work with states to reconcile remaining balances that factor in: (a) the actual EURGENO relief provided (or, in some cases, that still must be provided) to reimbursing employers and (b) excess EURGENO relief provided due to the impact of other unemployment insurance or CARES Act provisions or fraud.

We recommend the Principal Deputy Assistant Secretary for Employment and Training determine the proper disposition of excess funds and take necessary actions, including recovery of questioned costs.

The assistant secretary for information and technology and chief information officer improve vulnerability management processes to ensure system changes occur within organization timelines.

The VA medical center director ensure that hot and cold aisles in computer rooms, and electric and data cables are installed in accordance with VA standards.

The VA medical center director validate that appropriate physical and environmental security measures are implemented and functioning as intended.

The VA medical center director validate that appropriate physical and environmental security measures are implemented and functioning as intended.

The assistant secretary for information and technology and chief information officer improve vulnerability management processes to ensure system changes occur within organization timelines.

The VA medical center director ensure that hot and cold aisles in computer rooms, and electric and data cables are installed in accordance with VA standards.

We recommend that the Alabama Medicaid Agency refund to the Federal Government $14,960,673 (Federal share) for claims for single-source physician-administered drugs that were ineligible for Federal reimbursement.

We recommend that the Alabama Medicaid Agency refund to the Federal Government $43,981 (Federal share) for claims for top-20 multiple-source physician-administered drugs that were ineligible for Federal reimbursement.

We recommend that the Alabama Medicaid Agency work with CMS to determine and refund the unallowable portion of $290,455 (Federal share) for other claims for multiple-source physician-administered drugs that may have been ineligible for Federal reimbursement and consider invoicing drug manufacturers for rebates for those drug claims that CMS determines are allowable.

We recommend that the Alabama Medicaid Agency complete the process for rebating pharmacy drugs totaling $6,568 ($4,719 Federal share) for single-source and $219,220 ($157,395 Federal share) for multiple-source drugs that it had not previously collected a rebate on or refund the Federal share.

We recommend that the Alabama Medicaid Agency work with CMS to determine and refund the unallowable portion of Federal reimbursement for physician-administered drugs that were not invoiced for rebates after December 31, 2019.

We recommend that the Alabama Medicaid Agency strengthen its internal controls to ensure that all pharmacy and physician-administered drugs eligible for rebates are invoiced.

Cross-reference the 1,185 non-citizens’ records with multiple Social Security Numbers (SSN).

Implement a control to ensure employees follow policy when they clear alerts that result in improper assignment of SSNs.

Work with the U.S. Department of Homeland Security (DHS) and U.S. Department of State (State) to update the Memorandums of Understanding (MOU) to include a quality review program that ensures accurate data are provided. Additionally, the MOUs should include training of DHS and State employees, when needed.

Design and implement a quality review plan to monitor the enumeration data received via Enumeration at Entry and Enumeration Beyond Entry and develop training for DHS and State employees based on the inaccurate enumeration data.

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education— For LEAs withapproved ARP ESSER plans, ensure that Washington has taken appropriate corrective actions so that these plans meetall ARP ESSER requirements.

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education— For LEAs that havenot yet submitted their ARP ESSER plans, require Washington to fully document its review and approval of these plans,once they have been submitted, to ensure that they comply with all ARP ESSER requirements.

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require thatWashington— In order to address the heightened risk associated with ARP ESSER funds, for the reimbursement andmonitoring processes, develop and implement protocols to sample LEA expenditures charged to ARP ESSER, and toreview supporting documentation, including procurement process documentation, to ensure that applicable Federal, State,and local requirements are met.

We recommend the Homeland Security Investigations Executive Associate Director require special agents to identify in the Investigative Case Management system whether each Significant Case Report submission involves an entity that meets HSI’s definition of a transnational criminal organization.

We recommend the DHS Chief Privacy Officer ensure DHS component systems that use and provide data to HART have current and up-to-date Privacy Impact Assessments.

We recommend that the BIA TCR coordinate with the Deputy Assistant Secretary of Policy and Environmental Management to developand implement performance measures and targets that align with its program mission and the DOI's goals for responding to climate change.

We recommend that the OIA TAP coordinate with the Deputy Assistant Secretary of Policy and Environmental Management to developand implement performance measures and targets that align with its program mission and the DOI's goals for responding to climate change.

We recommend that the BIA TCR develop and implement policies and procedures to ensure the analysis of a potential awardee's risk of declination is conducted, as required by 25 C.F.R. 900, and is incorporated in the 638 agreement process to ensure the appropriate information and technical assistance is provided.

We recommend that the BIA TCR develop and implement policies and procedures to ensure that all TCR awarding and monitoring documents are stored and retained and are accessible by authorized personnel.

We recommend that the BIA TCR develop and implement policies and procedures for monitoring financial assistance awarded through 638 agreements, including addressing late submission of financial and performance reports, ensuring that funds are being put to use, and ensuring applicable personnel are trained on the policies and procedures.

We recommend that the BIA TCR ensure that all grantees are current and in compliance with grant requirements, including obtaining all missing financial and performance reports from grantees.

We recommend that the BIA TCR review Grant No. A20AP00170 and require that the Tribe return the funds if the grant is expired.

Integrate key applications to reduce staff burden and to allow better oversight of Renewable Identification Number and Renewable Fuel Standard program requirements and engage the Office of Enforcement and Compliance Assurance in the integration process to ensure all inspection and enforcement data needs are addressed in the integrated system.

Enhance or replace the Data Analysis and Reporting Tool to facilitate external information requests and Office of Enforcement and Compliance Assurance inspections.

We recommend CPB recover $227,041 in questioned costs from NewsHour, ($107,333 paid directly from CPB and $119,708 paid from PBS with CPB NPS grant funds).

We recommend CPB enforce existing grant requirements that grantees must keep books, records, and general ledger accounts related to the grant sufficient to enable CPB to verify all direct costs, overhead, and other administrative allocations (e.g., production rate cards for various manpower job positions, facilities, and equipment) used by the grantee to report its actual costs to CPB that are traceable to the grantees official accounting records.

We recommend CPB require NewsHour to identify the corrective actions to ensure its future compliance with CPB grant requirements.

We recommend CPB add a requirement to CPB’s production grant proposal requirements that the use of rate cards must be approved in advance by CPB, the rate card methodology must be documented and shared with CPB as part of its budget documentation, and the various rates for manpower services, facilities, and equipment must be traceable to the grantee’s official accounting records to supports its actual costs.