Open Recommendations

Add language to award letters reminding recipients that they may not deviate from the terms of the award without prior written approval from NCP.

Require the PSCI program to cease paying STRI’s Cryo Collection Manager’s salary and benefits with CCI funds.

Establish and implement a control to track the amount of S&E and FS Ops funds expended for IIJA Section 40804(b)(3).

Establish and implement controls to ensure that remaining award decisions are fully supported by data to ensure facilities are in close proximity to high or very high risk areas.

Evaluate whether the 132 awards approved from FY 2022 to FY 2024, which total $94.2 million in financial assistance, substantially decrease the cost of conducting ecological health restoration projects. Document conclusion reached and proceed to recover funds, as applicable.

Develop and implement a quantifiable and properly supported process for determining how the funding awarded to facilities would substantially or does substantially decrease the cost of conducting ecological restoration projects.

Update procedures for future restoration project funding to account for funding provided to facilities under Section 40804(b)(3).

We recommend the Senior Vice President, Generation, the Senior Vice President and Chief Nuclear Officer, and the Senior Vice President, Generation Projects and Fleet Services, evaluate physical controls to safeguard tools and determine the cost benefit of implementing the controls.

We recommend the Senior Vice President, Generation, the Senior Vice President and Chief Nuclear Officer, and the Senior Vice President, Generation Projects and Fleet Services, develop and implement policies and procedures for tool management. These should include a clear definition of what constitutes a tool, required controls for safeguarding tools, and guidance on who can purchase tools and shipping restrictions.

Determine the allowability of the questioned transactions and recover $2,592,686, if applicable.

Work with the Federal Highway Administration to determine the allowability of questioned tribal transactions and recover $1,033,618, if applicable.

Work with the Federal Transit Administration to determine the allowability of questioned tribal transactions and recover $576,951.

(U) Rec. 1: Report is Classified.

Design and implement detailed internal controls to ensure accurate tracking, timely return, and proper recording of unused grant funds. These controls should include documented procedures for fund reconciliation, approval workflows for returning funds, and periodic reviews by finance staff. Management should regularly test the operating effectiveness of these controls.

Update policies, procedures, and SOPs related to funds returned after grant closeout to address and prevent inconsistencies in data in separate systems.

Require Portfolio Managers to collaborate closely with the Grant Specialists to ensure that returned grant funds are accurately and simultaneously processed in both PMS and eGrants. This coordination will help maintain consistency across systems and support accurate grant data, closeout, and financial reporting.

Require all staff members from each grant recipient to complete the Litmos training for grantees on the grant closeout process both upon grant award and at the start of the final year of the grant.

Ensure all Portfolio Managers and agency grant closeout staff follow guidance on administrative grant closeouts and conduct training on the subject.

Implement additional automated eGrants messages to grant recipients regarding grant closeout after the period of performance ends and have Portfolio Managers follow-up and document communications.

Expand automation of data upload and reconciliation processes to reduce manual reporting errors.

Maintain and document a validation checklist to confirm successful data uploads and reconciliation of obligation and deobligation adjustments.

Validate the FY 2025 implementation of the new controls to improve reporting accuracy, including monthly and quarterly reconciliations between Oracle data and USAspending.gov reports, and manual data comparisons between the Payment Management System and eGrants prior to submission.

We recommend that BOR resolve the $66,647 in questioned costs related to unsupported payroll, fringe, and indirect costs charged to Grant Agreement R23AP00500.

We recommend that BOR update Bureau of Reclamation financial assistance oversight policies to include minimum documentation requirements for post-award monitoring site visits.

We recommend that BOR identify similar instances where the Torres-Martinez Desert Cahuilla Indian Tribe requested reimbursement of unsupported payroll expenditures and associated indirect costs that were not allocable to the grant and resolve those costs.

We recommend that BOR direct the Torres-Martinez Desert Cahuilla Indian Tribe to develop and implement a consistent procedure for allocating time based on actual activity worked on Federal grants.

We recommend that BOR review the Torres-Martinez Desert Cahuilla Indian Tribe's organizational procedures to ensure that the Tribe complies with applicable Federal regulations.

We recommend that BOR update Bureau of Reclamation financial assistance oversight policies to include specific timeliness requirements for the review, approval, and submission of the monitoring activity reports.

We recommend that BOR ensure all staff responsible for oversight and monitoring of financial assistance agreements are aware of all existing and updated Bureau of Reclamation policies and Federal requirements related to oversight and monitoring of financial assistance agreements.

We recommend that BOR amend the scope of work for Grant Agreement R23AP00500 to include detailed, measurable objectives that the Torres-Martinez Desert Cahuilla Indian Tribe is responsible for achieving under the award.

Rec. 1: The DoD OIG recommended that the Director of the Audit Division for the U.S. Special Operations Command Office of the Inspector General adhere to the U.S. Special Operations Command, Standard Operating Procedures-2023-1, for monitoring and documenting quality in the division in accordance with Generally Accepted Government Auditing Standards 5.43, 5.44, and 5.45.

Rec. 2: The DoD OIG recommended that the Director of the Audit Division for the U.S. Special Operations Command Office of the Inspector General develop and implement controls to ensure that continuing professional education hours are accurately recorded and tracked and continuing professional education documentation is maintained to support the hours each auditor earns.

Rec. 3: The DoD OIG recommended that the Director of the Audit Division for the U.S. Special Operations Command Office of the Inspector General develop and implement controls to track each auditors continuing professional education compliance on a quarterly basis to help ensure that auditors complete sufficient continuing professional education hours in a 2-year reporting period.

Rec. 4: The DoD OIG recommended that the Director of the Audit Division for the U.S. Special Operations Command Office of the Inspector General develop a tool, such as an audit risk assessment template, to help ensure that the auditors assess audit risk in accordance with Generally Accepted Government Auditing Standard 8.05.

The Commissioner, Internal Revenue Service, should evaluate available options to prioritize the scanning of historical documents to realize cost savings and comply with Office of Management and Budget and National Archives and Records Administration mandates to convert all paper documents to digital format by December 2030.

(U) Rec. 1.a: Report is Classified.

(U) Rec. 1.b: Report is Classified.

(U) Rec. 2: Report is Classified.

Embassy Kingston should bring its consular crisis preparedness program into compliance with Department standards.

Embassy Kingston should create standard operating procedures for Consular Agency Montego Bay that outline the specific steps taken in the execution of consular services.

Embassy Kingston should identify an alternative to answering the phone while conducting consular services at Consular Agency Montego Bay.

Embassy Kingston should update its local compensation plan to exempt U.S. citizens from mandatory retirement in accordance with Department standards.

Embassy Kingston should enforce driver duty limits for all embassy drivers in accordance with Department standards.

Embassy Kingston should manage its property in accordance with Department standards.

Embassy Kingston should comply with Department training standards for the use of powered industrial trucks, such as forklifts.

Embassy Kingston should bring its safety, health, and environmental management program into compliance with Department standards.

Embassy Kingston should perform all Information Systems Security Officer responsibilities in accordance with Department standards.

Embassy Kingston should bring its classified and OpenNet computer operations into compliance with Department standards.

Embassy Kingston should secure, monitor, and correctly register the embassy's non-enterprise networks in accordance with Department standards.

Embassy Kingston should manage mobile devices in accordance with Department standards.