Open Recommendations

Expand existing guidance to include a deadline for post-closeout annual report submission.

Require Bais HaMedrash and Mesivta of Baltimore to return $155,845 in Pell overawards to the Department.

Take appropriate action pursuant to subpart G of Title 34 Code of Federal Regulations (C.F.R.) Part 668 for the extensive instances of noncompliance described in this finding.

Require Bais HaMedrash and Mesivta of Baltimore to provide documentation adequate to substantiate special circumstances and show that it applied professional judgment in accordance with section 479A of the HEA for the 37 students or return $80,390 in improper Pell payments to the Department.

We recommend the Executive Assistant Commissioners of CBP’s Offices of Trade and Field Operations coordinate to establishperformance standards for the Centers of Excellence and Expertise.

We recommend the Executive Assistant Commissioners of CBP’s Offices of Trade and Field Operations coordinate to establish andimplement procedures to periodically assess the performance of the Centers’ operations to assess, collect, and protect revenues. Specifically, CBP should ensure that the Centers are operating as intended; ensure that established goals are met; and assess the risk to the Centers’ ability to assess, collect, and protect revenue.

We recommend the Executive Assistant Commissioners of CBP’s Offices of Trade and Field Operations coordinate to update allprocedures to clearly define the Centers’ roles and responsibilities in revenue collection, ensure uniformity among Centers, and ensure personnel are trained on the updated procedures.

We recommend the Executive Assistant Commissioners of CBP’s Offices of Trade and Field Operations coordinate to establish andimplement enforcement procedures that include Center officials in the decision-making process and assist with corrective actions to promptly resolve importer violations.

We recommend the Executive Assistant Commissioners of CBP’s Offices of Trade and Field Operations coordinate to update appropriatestandard operating procedures for initiation, analysis, monitoring, and management of trade penalty cases that clearly delineate the Centers’ role and define ways to measure improvements.

Provide support for the reimbursement to its housing program of $107,036 from non-Federal funds if justification cannot be provided to support that the overhead and profit amounts paid to the contractors were reasonable.

Train staff to ensure that expenditures, including payments made to contractors, are classified to the proper project activity in the DRGR system and provide support for training conducted.

Terminate the current lease and pay for any fees needed to terminate the lease from non-Federal funds.

Execute and record the release of the current lease with the third party and ensure that the declaration of trust is returned to the first priority position.

Correct the reporting and use of proceeds received from the current lease, thereby putting $1,278,260 to better use.

Repay from non-Federal funds any proceeds used for unallowable expenses identified in recommendation 1C.

Submit a Section 18 application to obtain HUD approval of any proposed new lease agreement prior to its execution, in compliance with the United States Housing Act of 1937 and 24 CFR Part 970.

Consider and take additional action if the Authority does not complete recommendations 1A and 1B before submitting its next annual plan, including withholding further awards for its program, conditioning future grant funds, and other remedies that may be legally available until the Authority completes recommendations 1A and 1B.

Support that $2,870,374 paid for goods and services was reasonable in accordance with applicable requirements or repay its Public Housing Operating Fund or Capital Fund programs from non-Federal funds for any amount that it cannot support or that is not considered reasonable.

Support that $1,236,210 in funds not yet spent on the contracts reviewed, along with any new procurements, would be reasonable or reallocate the funds to ensure that they will be put to their intended use

Incorporate interim guidance into final policy directives per established guidance.

Conduct a UAS detection and C-UAS program assessment that includes a determination of future resource needs and organizational structure based on how to best align those resources.

Evaluate the UAS detection and C-UAS coordination request process to identify and correct inefficiencies to improve timeliness in anticipation of future program growth.

Finalize internal UAS detection and C-UAS request processing and document retention guidance.

Rec. 2.e: The DoD OIG recommended that the Chief, National Guard Bureau, in coordination with the Director of the Army National Guard and the Director of the Air National Guard, develop and implement policies and procedures to establish formal dissemination and communication procedures for National Guard Bureau policies related to entitlements provided to the Army National Guard and Air National Guard, including the policies in the preceding recommendations. The procedures should require: 1) creation of a central location where policies and procedures will be kept for easy access by all states, territories, and the District; and 2) confirmation of receipt…

Rec. 2.b: The DoD OIG recommended that the Chief, National Guard Bureau, in coordination with the Director of the Army National Guard and the Director of the Air National Guard, develop and implement policies and procedures to outline the process and frequency of recertification for Basic Allowance for Housing entitlement that Army National Guard and Air National Guard officials will use to verify and fully document the dependency status of members to provide clarification to the DoD Financial Management Regulation, volume 7A, chapter 26. These procedures should include: * how recertifications will be completed; * which members will complete a…

Rec. 2.c: The DoD OIG recommended that the Chief, National Guard Bureau, in coordination with the Director of the Army National Guard and the Director of the Air National Guard, develop and implement policies and procedures to require Army National Guard and Air National Guard officials to review and document the status of a military member married to another military member regardless of which Military Service, Reserve or Active Component, or Army National Guard or Air National Guard unit the member's spouse belongs to, and identify which member will claim any applicable dependents.

Rec. 2.d: The DoD OIG recommended that the Chief, National Guard Bureau, in coordination with the Director of the Army National Guard and the Director of the Air National Guard, develop and implement policies and procedures to specify the methods for confirming eligibility and paying Family Separation Allowance for Army National Guard and Air National Guard members, in accordance with the DoD Financial Management Regulation, volume 7A, chapter 27, and include the: * timeliness of payments; * determination of Family Separation Allowance eligibility for back to back orders; * members assigned to their normal duty locations; and * requirement to…

Rec. 2.e: The DoD OIG recommended that the Chief, National Guard Bureau, in coordination with the Director of the Army National Guard and the Director of the Air National Guard, develop and implement policies and procedures to establish formal dissemination and communication procedures for National Guard Bureau policies related to entitlements provided to the Army National Guard and Air National Guard, including the policies in the preceding recommendations. The procedures should require: 1) creation of a central location where policies and procedures will be kept for easy access by all states, territories, and the District; and 2) confirmation of receipt…

Rec. 3: The DoD OIG recommended that the Chief, National Guard Bureau, in coordination with the Director of the Army National Guard and the Director of the Air National Guard, develop and implement additional internal control procedures for the review of transactions manually submitted by the Army National Guard and Air National Guard to the payment system prior to payment to ensure the completeness and accuracy of transactions.

Integrate its C-IED data sources and modernize its NCCAD reporting system to generate automated reports at the national, regional, and state level.

We recommend that the New York City provider refund to the Medicare program the estimated $1,118,789 overpayment.

We recommend that the New York City provider based upon the results of this audit, exercise reasonable diligence to identify, report, and return any overpayments in accordance with the 60-day rule and identify any of those returned overpayments as having been made in accordance with this recommendation.

We recommend that the New York City provider develop policies and procedures to ensure that: o treatment plans contain all required elements, are maintained and are signed by the treating physician, o the performing therapists and supervising physicians comply with the requirements related to incident-to services, o psychotherapy services are conducted by therapists that meet Medicare qualification requirements, o time spent on psychotherapy services is documented, and o treatment notes are signed and maintained to support the services billed.

CMS should Encourage Part D plans to increase access to and use of biosimilars.

CMS should Monitor Part D plans’ submitted formularies to determine whether they discourage beneficiaries from using biosimilars

(U) Rec. 2.b: The DoD OIG recommended that the Under Secretary of Defense for Intelligence and Security develop operations security training requirements on the risks of sharing DoD information on non-DoD-controlled systems and add these requirements to the existing training requirements described in DoD Instruction 8170.01, Online Information Management and Electronic Messaging, August 24, 2021, and DoD Directive, 5205.02E, DoD Operations Security (OPSEC) Program, June 20, 2012, (Incorporating Change 2, August 20, 2020).

(U) Rec. 3.a: The DoD OIG recommended that the Commanders of the U.S. Africa Command, U.S. Central Command, U.S. European Command, U.S. Indo-Pacific Command, and U.S. Southern Command issue command-level guidance clarifying the use of non-DoD-controlled electronic messaging systems. This guidance should include: i. any area of responsibility-specific conditions that permit personnel to use non-DoD-controlled messaging systems; ii. what information can be shared over the electronic messaging system; iii. how personnel are to maintain records generated on non-DoD systems in accordance with records management regulations; iv. how to report any security violations or misuse of a system; v. a process…

(U) Rec. 3.b: The DoD OIG recommended that the Commanders of the U.S. Africa Command, U.S. Central Command, U.S. European Command, U.S. Indo-Pacific Command, and U.S. Southern Command establish risk assessment procedures to evaluate and monitor combatant command use of current and emerging information technologies to identify opportunities for use and to assess risks in accordance with DoD Instruction 8170.01, "Online Information Management and Electronic Messaging," August 24, 2021.

(U) Rec. 3: Recommendation is Classified.

(U) Rec. 4: Recommendation is Classified.

[Description omitted; CSOSA has determined that this recommendation contains information that is limited official use or classified.]

[Description omitted; CSOSA has determined that this recommendation contains information that is limited official use or classified.]

[Description omitted; CSOSA has determined that this recommendation contains information that is limited official use or classified.]

[Description omitted; CSOSA has determined that this recommendation contains information that is limited official use or classified.]

Ensure that the Cloud Resource Center's inventory of cloud projects in the configuration and production phases is comprehensive and periodically maintained.

Develop and implement a process to ensure that the FedRAMP Project Management Office has an accurate inventory of FedRAMP-approved cloud systems used by the Board.

Ensure that the Board’s information security continuous monitoring standards and associated procedures provide consistent guidance on continuous monitoring frequencies and associated documentation review requirements for cloud service providers.

Require the SAAO to develop and implement a policy to ensure Operating Administrations (OA) meet Uniform Guidance's requirements for Federal awarding agencies.

Require the SAAO to develop and implement processes to ensure that OAs confirm its recipients' single audits and reporting packages are completed and timely submitted to the Federal Audit Clearinghouse (FAC).

Require the SAAO to develop and implement processes that ensure OAs download single audit reports from FAC's Image Management System and OAs identify and track single audit findings directly related to their programs.