Open Recommendations

We recommend that the Acting GSA Administrator, for buildings where GSA employees access the roof, include a requirement to perform roof inspections during annual Occupational Safety and Health surveys conducted in accordance with GSA Order 5940.2, General Services Administration Occupational Safety and Health Program.

We recommend that the PBS Commissioner improve oversight of O&M contractors to ensure they develop and use safety and health plans that comply with the National O&M Specification and National Consolidated Maintenance Specification contract templates.

We recommend that the PBS Commissioner provide training to PBS contracting officer’s representatives and regional safety offices on their roles and responsibilities for accepting, reviewing, and approving compliant safety and health plans.

We recommend that the PBS Commissioner provide fall protection training to PBS facility managers that addresses roof fall hazards and fall protection requirements issued by OSHA and GSA.

We recommend that the PBS Commissioner resolve identified roof fall hazards in a timely manner by installing necessary OSHA- compliant fall protection on roofs with equipment located near unprotected roof edges. If no funding is available to do so, implement interim controls to protect against fall hazards and monitor the performance of those controls to ensure they remain effective.

We recommend that the PBS Commissioner require contractors to use OSHA-compliant fall protection.

We recommend that the PBS Commissioner implement a consistent process for ensuring facility managers are aware of all open risk conditions in the Inventory Reporting Information System, address open risk conditions in a timely manner, and periodically review open risk conditions until they are abated.

We recommend that the PBS Commissioner improve risk management surveys to ensure survey inspectors identify and record all applicable roof fall hazards under OSHA 1910.28, Duty to have fall protection and falling object protection, consistently.

We recommend that the PBS Commissioner review all ongoing and future roof replacement projects to ensure they comply with P100 roof replacement requirements for a review of existing fall protection by a qualified consultant; and, if the fall protection is deemed inadequate, design and install OSHA-compliant fall protection.

We recommend that the PBS Commissioner post appropriate signage at all roof access points to warn employees, contractors, and tenants of roof fall hazards.

(U) Rec. 2: This recommendation is Controlled Unclassified Information

(U) Rec. 3: The DoD OIG recommended that the Army Deputy Chief of Staff, G?4 issue an execution order requiring all Force Provider module storage site personnel to record individual Force Provider components that require maintenance in Global Combat Support System"Army.

We recommend the TSA Administrator evaluate the organizational placement of the Insider Threat Program within TSA to determine optimal alignment to achieve its goals and objectives.

We recommend the TSA Administrator update existing TSA management directives to clarify and align law enforcement roles and responsibilities with TSA’s current strategic intent and eliminate policy conflicts. In particular, TSA MD 100.0 must clearly distinguish roles and responsibilities of ITS and TSA Investigations.

We recommend the TSA Executive Assistant Administrator for LE/FAMS develop Insider Risk Mitigation Hub policies to standardize communication and deconfliction practices between TSA Investigations and ITS.

We recommend the TSA Executive Assistant Administrator for LE/FAMS formalize and implement ITS policies and procedures in an approved SOP, including criteria agreed upon with TSA Investigations for referring and deconflicting allegations of misconduct.

We recommend the TSA Executive Assistant Administrator for LE/FAMS develop and implement a formalized training plan to ensure ITS personnel: • follow internal referral and investigation processes outlined in its approved SOP; and • possess appropriate levels of insider threat-related training to meet DHS Insider Threat Program Minimum Standards.

We recommend the TSA Executive Assistant Administrator for LE/FAMS develop a mechanism to accurately track and maintain ITS personnel training records.

Evaluate whether VA should establish an enterprise-wide governance structure for Caseflow development, consistent with VA’s initial comprehensive plan to Congress.

Develop a well-defined roadmap for the future development and implementation of Caseflow.

Enforce contract requirements through improved oversight, ensuring violations are identified and remediated.

Direct the selected State agency to review the four sponsoring organizations that provided documentation and had meal count discrepancies, expand the review as appropriate, and determine whether the results warrant review of other sponsoring organizations as well.

Direct the selected State agency to provide further training to CACFP sponsoring organizations on point of service meal counts.

Direct the selected State agency to review the sponsoring organization identified in this finding that declined to provide acceptable State-required documentation to determine whether meal claims of more than $6.6 million are unsupported, recover any costs determined to be unallowable, and determine whether further action is appropriate.

Review and revise guidance such as Existing Flexibilities in the Child and Adult Care Food Program, dated July 26, 2013, as necessary, to provide clarity that States should enforce any additional operating requirements they prescribe.

Rec. A.1.a: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, update the January 8, 2025 memorandum, Update to the General Business Rules for Use of Drawdown Authority and Replacement of Items and Reimbursement for Services Provided Under Presidential Drawdown Authority, to state that cost estimates for replacement of defense articles provided for Presidential Drawdown Authority must be supported by source data, estimating methodology, technical baseline descriptions, and evidence of management review. Such documentation should be detailed enough so that a cost analyst and auditor unfamiliar with the program could understand what was done and…

Rec. A.1.b: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, include the January 8, 2025 memorandum, Update to the General Business Rules for Use of Drawdown Authority and Replacement of Items and Reimbursement for Services Provided Under Presidential Drawdown Authority, into DoD Regulation 7000.14?R, DoD Financial Management Regulation.

Rec. A.1.c: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, update the January 8, 2025 memorandum, Update to the General Business Rules for Use of Drawdown Authority and Replacement of Items and Reimbursement for Services Provided Under Presidential Drawdown Authority, to include the requirement that the Military Departments certify they have supporting documentation for the actual costs incurred for transportation and other services, including depot maintenance.

Rec. A.1.d: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, require the Military Departments, in coordination with the following officials, to develop the policies and procedures needed to ensure that they retain supporting documentation for actual costs for the purpose of reconciling between billed costs and reimbursed amounts associated with Presidential Drawdown Authority replenishment funds.

Rec. A.1.d.1: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, require the Military Departments, in coordination with the Assistant Secretary of the Army (Financial Management and Comptroller), to develop the policies and procedures needed to ensure that they retain supporting documentation for actual costs for the purpose of reconciling between billed costs and reimbursed amounts associated with Presidential Drawdown Authority replenishment funds.

Rec. A.1.d.2: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, require the Military Departments, in coordination with the Assistant Secretary of the Navy (Financial Management and Comptroller), to develop the policies and procedures needed to ensure that they retain supporting documentation for actual costs for the purpose of reconciling between billed costs and reimbursed amounts associated with Presidential Drawdown Authority replenishment funds.

Rec. A.1.d.3: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, require the Military Departments, in coordination with the Assistant Secretary of the Air Force (Financial Management and Comptroller), to develop the policies and procedures needed to ensure that they retain supporting documentation for actual costs for the purpose of reconciling between billed costs and reimbursed amounts associated with Presidential Drawdown Authority replenishment funds.

Rec. A.1.d.4: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, require the Military Departments, in coordination with the Assistant Deputy Commandant for Programs and Resources of the Marine Corps, to develop the policies and procedures needed to ensure that they retain supporting documentation for actual costs for the purpose of reconciling between billed costs and reimbursed amounts associated with Presidential Drawdown Authority replenishment funds.

Rec. A.1.e: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, ensure that each Military Departments evidence of management reviews is maintained and readily available for reprogramming requests associated with Presidential Drawdown Authority replenishment actions.

Rec. A.1.f: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, review the supporting documentation of the 12 reprogramming actions in our sample that total $1 billion in questioned costs, in coordination with the following officials, to determine whether the replenishment funds were used in support of the Ukraine Presidential Drawdown Authority replenishment mission, and take appropriate actions to resolve any costs that are not in support of the Ukraine Presidential DrawdownAuthority replenishment mission.

Rec. A.1.f.1: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, review the supporting documentation of the 12 reprogramming actions in our sample that total $1 billion in questioned costs, in coordination with the following officials, to determine whether the replenishment funds were used in support of the Ukraine Presidential Drawdown Authority replenishment mission, and take appropriate actions to resolve any costs that are not in support of the Ukraine Presidential DrawdownAuthority replenishment mission. The Assistant Secretary of the Army (Financial Management and Comptroller) should review the seven reprogramming actions, totaling $483.3 million in questioned…

Rec. A.1.f.2: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, review the supporting documentation of the 12 reprogramming actions in our sample that total $1 billion in questioned costs, in coordination with the following officials, to determine whether the replenishment funds were used in support of the Ukraine Presidential Drawdown Authority replenishment mission, and take appropriate actions to resolve any costs that are not in support of the Ukraine Presidential Drawdown Authority replenishment mission. The Assistant Secretary of the Navy (Financial Management and Comptroller) should review one reprogramming action, totaling $1 million in questioned…

Rec. A.1.f.3: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, review the supporting documentation of the 12 reprogramming actions in our sample that total $1 billion in questioned costs, in coordination with the following officials, to determine whether the replenishment funds were used in support of the Ukraine Presidential Drawdown Authority replenishment mission, and take appropriate actions to resolve any costs that are not in support of the Ukraine Presidential Drawdown Authority replenishment mission. The Assistant Secretary of the Air Force (Financial Management and Comptroller) should review the four reprogramming actions, totaling $535.5 million…

Rec. B.1.a: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, update the January 8, 2025 memorandum, Update to the General Business Rules for Use of Drawdown Authority and Replacement of Items and Reimbursement for Services Provided Under Presidential Drawdown Authority, to:1. Establish a requirement for unobligated funds to be returned no later than 60 days before the period of availability expiration of the originating Defense?Wide Account or Military Department account, whichever is earlier, unless an exemption to policy is approved by the Office of the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD. 2…

Rec. B.1.b: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, implement internal controls within ADVANA that monitor obligations and automatically send alerts to the Military Departments and the Office of the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, based on the planned obligation date and targeted return date for excess unobligated funds.

Rec. B.1.c: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, require the Military Departments, in coordination with the following officials, to perform a comprehensive review to identify excess replenishment funding in an unexpired account that cannot be returned to the originating account. Upon identification, the Military Departments should evaluate whether the funds can be used to procure items from the Ukraine replenishment backlog and obtain approvals to use the excess funds consistent with the current General Business Rules. The Military Department officials should also design, document, and implement internal controls to ensure compliance with…

Rec. B.1.c.1: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, require the Military Departments, in coordination with the Assistant Secretary of the Army (Financial Management and Comptroller), to perform a comprehensive review to identify excess replenishment funding in an unexpired account that cannot be returned to the originating account. Upon identification, the Military Departments should evaluate whether the funds can be used to procure items from the Ukraine replenishment backlog and obtain approvals to use the excess funds consistent with the current General Business Rules. The Military Department officials should also design, document, and…

Rec. B.1.c.2: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, require the Military Departments, in coordination with the Assistant Secretary of the Navy (Financial Management and Comptroller), to perform a comprehensive review to identify excess replenishment funding in an unexpired account that cannot be returned to the originating account. Upon identification, the Military Departments should evaluate whether the funds can be used to procure items from the Ukraine replenishment backlog and obtain approvals to use the excess funds consistent with the current General Business Rules. The Military Department officials should also design, document, and…

Rec. B.1.c.3: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, require the Military Departments, in coordination with the Assistant Secretary of the Air Force (Financial Management and Comptroller), to perform a comprehensive review to identify excess replenishment funding in an unexpired account that cannot be returned to the originating account. Upon identification, the Military Departments should evaluate whether the funds can be used to procure items from the Ukraine replenishment backlog and obtain approvals to use the excess funds consistent with the current General Business Rules. The Military Department officials should also design, document…

Rec. B.1.c.4: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, require the Military Departments, in coordination with the Assistant Deputy Commandant for Programs and Resources of the Marine Corps, to perform a comprehensive review to identify excess replenishment funding in an unexpired account that cannot be returned to the originating account. Upon identification, the Military Departments should evaluate whether the funds can be used to procure items from the Ukraine replenishment backlog and obtain approvals to use the excess funds consistent with the current General Business Rules. The Military Department officials should also design…

We determined that the State of North Carolina paid out ERA1 funds in the amount of $803,160 in violation of the ERA1 statute because the funds were disbursed loan ineligible household. On August 12, 2025, Treasury's Bureau of the Fiscal Service issued an invoice for $803,160 to the State of North Carolina, establishing a debt to the Federal Government.

Develop and provide to State Safety Oversight (SSO) program audit participants a methodology-the steps the FTA Audit Team will take and the indicators the audit team will look at to determine whether or not the SSOA is in compliance with the regulation.

Develop and implement quality control procedures to address identified oversight gaps. The procedures should include a process to ensure findings specify suitable criteria, minimum documentation requirements, examples of model evidentiary documentation, and a requirement that the rationale for compliance and audit methodology decisions be included in the audit documentation.

Develop and implement a plan for how OTrak will accommodate future changes to the SSO audit structure, such as those anticipated as a result of the implementation of risk-based inspections.

Establish and implement supervisory review of OTrak data entries to identify un- or mis-recorded entries and improve the reliability of OTrak data.