Open Recommendations

Complete the evaluation of the incentives awarded to the employees identified in this report who may not have fulfilled their service obligations, determine whether a debt was incurred, and take any appropriate action.

Enforce procedures for Veterans Health Administration human resources officials to monitor employee service obligations and initiate a debt notice when an employee breaches that agreement, if warranted.

Identify and review active incentives of Veterans Health Administration employees who transferred within or left VA and take action, if appropriate.

Establish enhanced internal controls to ensure compliance with the law on recruitment, relocation, and retention incentives and take appropriate action when an employee with an active service obligation transfers within the Veterans Health Administration.

Complete the evaluation of the incentives awarded to the employees identified in this report who may not have fulfilled their service obligations, determine whether a debt was incurred, and take any appropriate action.

We recommend that USADF's Chief Information Officer remediate the 122 high-risk and 23 critical vulnerabilities identified by USADF's December 2, 2024, scans.

We recommend that USADF's Chief Information Officer evaluate its vulnerability remediation process to determine why high and critical vulnerabilities were not addressed within required time frames and implement corrective actions as appropriate.

We recommend that USADF's Chief Information Officer finalize the enterprise risk management plan to define roles, responsibilities, and authority for cybersecurity risk management.

We recommend that USADF's Chief Information Officer determine why the enterprise risk management plan was not finalized and implement corrective action as appropriate.

We recommend that USADF's Chief Information Officer determine whether USADF updated its cybersecurity training strategy and plans to incorporate the results of the workforce assessments and, if not, update and implement the strategy and plan.

Establish procedures to monitor compliance with FLRA’s Alternative Work Schedules policy.

Provide training to all employees (which includes supervisors) on all available alternative work schedules. This training should be provided to all new employees during employee orientation and to all employees whenever significant changes to the policy occur.

Modify the FLRA Policy No. 3640.2 Work Schedule Selection Form to the correct flexible schedule options that employees may choose.

GLS should amend its procedures relating to the annual count and valuation of OM&S to include verification of unit and total costs. This should include locating or reconstructing source documentation for the total quantity on hand for each item and matching the costs entered in the system to the source documents.

GLS should determine how average costs are calculated within the inventory tracking system. If the average cost in the system for specific inventory items does not represent the average cost of inventory on hand, the average cost in the system should be periodically adjusted when the annual inventory is performed or at year-end.

GLS should tighten its controls relating to personnel's completion of inventory issuance requests so that warehouse personnel are aware when items are checked out and the inventory tracking system can be updated timely.

GLS should implement a procedure (e.g., require two people to sign off on the shipping receipt or bill of lading) for all operating materials and supplies to ensure that the quantity received agrees with the quantity recorded and placed into inventory.

GLS should continue executing its corrective action plan and complete the review of the unit and total costs of inventory items.

We recommend the Vice President, Power Supply and Fuels, determine if impacts from program implementation and adoption challenges have been incorporated in future goals.

Implement a process to thoroughly review the journal entry and supporting documentation used to record and calculate imputed cost, respectively, to ensure that the cost is accurately recorded in the general ledger.

Take appropriate action to award retirement benefits to the 35 claimants identified in our audit.

To prevent future errors, establish controls to ensure employees request and document evidence of lag earnings when claimants allege such earnings.

To prevent future errors, establish controls to ensure employees review prior retirement claims for claimants who may be entitled to additional benefits based on prior claims.

The Marion VA Health Care System Director ensures primary care nursing staff’s adherence to facility fall prevention policy and monitors compliance.

The Marion VA Health Care System Director evaluates the facility fall prevention policy to consider expectations for mental health staff’s role in responding to patient reports of falls at home.

The Marion VA Health Care System Director ensures compliance with the primary care program facility policy concerning specialty consultation staff’s communication with a patient’s primary care provider regarding patient concerns.

The Marion VA Health Care System Director ensures compliance with the facility patient problem list standard operating procedure.

The Marion VA Health Care System Director strengthens processes to ensure compliance with Veterans Health Administration timeliness standards for obtaining and scanning community care records.

The Marion VA Health Care System Director reviews facility care coordination practices between primary care providers and community care providers, identifies barriers to sharing patient treatment information to inform clinical decision-making, and takes action as warranted.

The Marion VA Health Care System Director ensures community care staff adhere to requirements regarding completion of community care-care coordination plan notes and monitors compliance.

The Marion VA Health Care System Director conducts a review of the facility primary care scheduling processes to ensure compliance with Veterans Health Administration and facility policy on care coordination within Patient Aligned Care Teams.

The Marion VA Health Care System Director ensures suicide prevention staff document high-risk flag inactivation within patients’ electronic health records and notify patients when a high-risk flag is activated or inactivated as required by the Veterans Health Administration, and monitors compliance.

The Marion VA Health Care System Director ensures mental health staff adhere to Veterans Health Administration requirements on safety planning during high risk for suicide patient record flag patient contacts.

Verify that Wajir South Development Association corrects the three instances of material noncompliance detailed on page 32 of the audit report.

Develop a plan to timely execute IRDTS use for all programs subject to spot-check and program review, to improve the process of using spot check review results, enhance program accountability and integrity, and reduce payment errors.

Establish a process to regularly use data collected from the spot check reviews for each of its programs that rely on self-certification to identify actions it must take to improve the payment process and reduce payment inaccuracy.

Review the more than $16.4 million in questioned costs identified in one State for ECP payments made from August 2023 through May 2025. As appropriate, recover any costs determined to be unallowable due to violation of agency policy or make additional payments for identified underpayments.

Ensure the applicable State rescinds its guidance that contradicts national guidance.

Ensure that the updated OMB Circular A-136 is utilized when preparing and reviewing the financial statements and footnote disclosures.

Design and implement policies and procedures to have the reviewer of the financial statements and note disclosures thoroughly review for completeness, accuracy, and compliance with financial reporting requirements.

Implement a certification sheet detailing the EAC financial statements and note disclosures reviewer(s), and the date of the review(s). Ensure that the certification sheet is appropriately signed.

Develop, document and implement standard operating procedures over the property, plant and equipment process including an independent reconciliation of the amounts recorded in the general ledger to the Property records maintained by the EAC.

Develop and finalize processes and procedures for real property asset management-related activities, to include acquisition, management, utilization, and disposal of owned real property.

Establish and execute a data-driven decision-making process for the current and future use of the Student Residence Center and its operations. At a minimum, this process should:
a.
Identify and centralize sources of Student Residence Center-related financial and non-financial data across the FDIC, as appropriate.
b.
Utilize and analyze financial and non-financial data identified to inform Student Residence Center resource allocation decisions to achieve the best value.

Develop performance goals and objectives for the Student Residence Center, in alignment with the FDIC’s mission, strategic plan, and performance goals.

Leverage FDIC Directive 4010.03, Enterprise Risk Management and Internal Control Program to identify, assess, and manage risks specifically related to achieving the Student Residence Center performance goals and objectives, and coordinate with the Office of Risk Management and Internal Controls, as necessary.

We recommend that the Grantee develop written policies and procedures regarding the management of federal awards, in accordance with the Uniform Guidance.

We recommend that the Grantee revise the final Form SF-270 report issued to ARC to reflect the correct matching amounts.

Recover the $125,038 in questioned costs from the ineligible claims that Maryland DHS approved.

Verify that Kenya Red Cross Society corrects the one instance of material noncompliance detailed on page 28 of the audit report.