Open Recommendations

Work with ARC to revise the non-ARC matching cost share amount final BAMR to include the costs incurred of $2,381,000 for A&E fees and the in-kind land acquisition, if requested.

Revise policies and procedures to include procedures for determining the allowability of costs to comply with the Uniform Guidance and ensure costs incurred under Federal awards are allowable and allocable.

Review the 17,568 COVID-19 EIDLs and Emergency EIDL Advances identified with business establishment dates after January 31, 2020, to determine eligibility and to seek recovery of funds from ineligible recipients.

Assess the automated controls within the agency’s new lending platform, the Unified Lending Platform (ULP), to ensure they align with clearly defined disaster assistance criteria.

(U) Rec. 1: The DoD OIG recommended that the DoD Chief Information Officer develop and implement a process requiring DoD Components to identify changes to their software, hardware, and firmware information, such as changes to manufacturer or device names, and update their information technology inventories in a timely manner.

(U) Rec. 2.a: The DoD OIG recommended that the Commander, Joint Force Headquarters-DoD Information Network revise the process for developing orders, including a requirement to list all current, previous, and alternate names of hardware and software in the orders to the greatest extent possible.

(U) Rec. 2.b: The DoD OIG recommended that the Commander, Joint Force Headquarters-DoD Information Network develop and implement a process to ensure that DoD Components take all actions agreed to in plans of actions and milestones and to hold the respective DoD Component and Department of Defense Information Network area of operations accountable if the DoD Component does not comply with the agreed actions.

(U) Rec. 2.c: The DoD OIG recommended that the Commander, Joint Force Headquarters-DoD Information Network review the process for developing and distributing orders and responding to questions from the DoD Information Network Areas of Operation, identify opportunities to make the process more effective and efficient, and revise the process accordingly.

Implement a control in the Consolidated Claims Experience (CCE) to help ensure Supplemental Security Income (SSI) claimants and recipients are given the option, where appropriate, to file a SNAP application with the SSA office when they are in a pure SSI household.

Review the SNAP training material and update, as needed, to emphasize the requirement for SSA employees to correctly record information in CCE.

Reinforce the New Jersey Small Business Development Center’s adherence to requirements that costs spent on consultants are reasonable and supportable as prescribed in 2 CFR § 200.459.

Remedy $164,088 in unsupported expenses for consultant costs that are without established rate agreements.

Reinforce the New Jersey Small Business Development Center’s adherence to requirements on allowable types of hospitality cost under 13 CFR § 130.465 and Program Terms and Conditions, Section 7. Compare the $8,217 in unallowable costs to any overmatch funds per 13 CFR § 130.450(g) and recover costs as appropriate.

Instruct the New Jersey SBDC to submit an updated budget that reflects the $420,700 impact of the service center closure to evaluate whether funds are allowable in accordance with 2 CFR § 200.308(c)(5)(7).

Update the SBA resource partner website to reflect active New Jersey Small Business Development Center service centers.

Instruct the New Jersey Small Business Development Center to reconcile $75,247 of program income across the network to ensure generated income and expenses are accounted for and reported accurately in accordance with 13 CFR § 130.480.

Enforce the requirement for the New Jersey Small Business Development Center to timely adhere to export certification requirements and regularly report on its compliance status to SBA in accordance with Notice of Funding Section 5.1.4.4.

Ensure the New Jersey Small Business Development Center is maintaining sufficient accessibility to its facilities and appropriate staff levels and notifying clients of service centers’ hours of operation in accordance with 15 USC § 648(c)(2).

Ensure the New Jersey Small Business Development Center implements a process to ensure all personnel funded by federal grant funds are notified of their whistleblower protection rights in accordance with 41 U.S.C § 4712.

Ensure the New Jersey Small Business Development Center relates financial data and program accomplishments toward meeting the performance goals for the entire performance period as 2 CFR § 200.329(b) requires.

Ensure all facility staff respond appropriately during use of force incidents and applying adequate de-escalation techniques.

Ensure facility staff assess all response techniques prior to addressing noncompliance from a detainee when the situation does not require immediate force.

Ensure ICE staff respond to all detainee requests within the required 3 business days.

Ensure facility staff respond to all detainee grievances and appeals within the required 5 days.

Ensure facility staff maintain a complete log of all grievances, to include paper submissions.

Provide outdoor recreation equipment for detainees housed in the SMU.

Ensure detainees always wear identification wristbands and that any unreadable wristbands are immediately replaced with new ones.

Ensure the facility fills medical staffing vacancies, to include a permanent dentist and physician, as soon as possible.

We recommend that USAID/Democratic Republic of Congo verify that Invisible Children Inc. corrects the four instances of material noncompliance detailed on pages 43 to 47 of the audit report.

Determine the allowability of $25,536 in questioned costs ($17,482 ineligible and $8,054 unsupported) on page 11 and 27 of the audit report and recover any amount that is unallowable.

Verify that DIM-FHIS/SEDECOAS corrects the two material weaknesses in internal control detailed on page 25 of the audit report.

Verify that DIM-FHIS/SEDECOAS corrects the one instance of material noncompliance detailed on page 33 of the audit report.

Rec 1: The DoD OIG recommended that the the U.S. Property and Fiscal Officer for the Nevada National Guard issue a memorandum to the auditors assigned to the Internal Review Division emphasizing that when auditors do not comply with Generally Accepted Government Auditing Standards requirements, the auditors should take the following actions in accordance with Generally Accepted Government Auditing Standards 2.19 and 9.05.
a. Assess the significance of noncompliance to the engagement objectives.
b. Document the assessment, along with the reasons for not following the requirement.
c. Determine which type of Generally Accepted Government Auditing Standards compliance statement to use…

Rec 2: The DoD OIG recommended that the that the U.S. Property and Fiscal Officer for the Nevada National Guard develop and implement a process for the monitoring and documentation of quality in their office in accordance with Generally Accepted Government Auditing Standards 5.43 and 5.44.

Rec. 3: The DoD OIG recommended that the U.S. Property and Fiscal Officer for the Nevada National Guard require that auditors assigned to the Internal Review Division obtain training on performing nonaudit services in accordance with Generally Accepted Government Auditing Standards.

Rec. 4: The DoD OIG recommended that the National Guard Bureau Internal Review Office Director issue a memorandum to the auditors at the National Guard Bureau Internal Review Office Headquarters and the Internal Review divisions of the United States Property and Fiscal Office to emphasize the requirement to inquire of the audited entity's management whether any investigations or legal proceedings significant to the audit objectives have been initiated or are in process with respect to the period under audit, in accordance with Generally Accepted Government Auditing Standard 8.27.

Rec. 5: The DoD OIG recommended that the National Guard Bureau Internal Review Office Headquarters Director and U.S. Property and Fiscal Officer for the Maryland National Guard develop and implement a tool, such as a fraud risk assessment template, to help ensure that the auditors assess the risk of fraud that is significant in the context of the audit objectives, in accordance with Generally Accepted Government Auditing Standard 8.71.

Rec. 6: The DoD OIG recommended that the National Guard Bureau Internal Review Director develop and implement a tool, such as an independence tracking checklist, to assist auditors at the Internal Review Headquarters office with ensuring that all supervisors and auditors assigned to an engagement complete a statement of independence before starting the engagement.

Rec. 7: The DoD OIG recommended that the National Guard Bureau Internal Review Office Director develop and implement a tool, such as a reporting checklist, that includes a step to verify that each audit report includes the appropriate GAGAS compliance statement in accordance with Generally Accepted Government Auditing Standards 2.17 and 9.03.

We recommend that the Acting Chief Program Officer of the Treasury Office of Capital Access works with the OIG to ensure that the State of Oregon returns to Treasury the $32,554 of CRF proceeds that were used by the City of Lakeside, Oregon in violation of subsection 601(d) of the Social Security Act, as amended (42 U.S.C. 801(d)), as well as Treasury’s Guidance and FAQs.

We recommend the Vice President, Power Operations, take steps to conduct all inspections and testing of fire-protection subsystems as required.

We recommend the Vice President, Power Operations, take steps to resolve fire-protection system issues in a timely manner.

We recommend the Vice President, Power Operations, take steps to assign a priority level to each impairment as required by Power Operations Standard Programs and Processes 18.119.

We recommend the Vice President, Power Operations, take steps to emphasize the importance of including all impairment information in the Fire Impairment Database.

We recommend the Vice President, Power Operations, take steps to review the differences between Power Operations Standard Programs and Processes 18.121 and the site-specific job plans and make changes as necessary to clarify the requirements.

The under secretary for benefits ensure all erroneous scenarios in the Veterans Benefits Management System for Rating special monthly compensation calculator identified in this review are corrected and certify the results to the VA Office of Inspector General.

The under secretary for benefits establish a plan to conduct additional testing of the Veterans Benefits Management System for Rating special monthly compensation calculator to ensure its accuracy.

Develop and provide training on updated Fiduciary Program Manual procedures on flagging barred individuals or entities as Do Not Appoint and include a mechanism to ensure that fiduciary hub staff have taken and understand the training.

Finalize and approve procedures and standards included in the Draft COVID EIDL Servicing Manual.

Publish and communicate written overall CESC performance goals for effective monitoring of its operations in coordination with SBA’s Office of Financial Program Operations.