Open Recommendations

Incorporate large and oversized package charges into postage due calculations for return-to-sender packages.

Retroactively invoice return addressees for large package charges that should have been paid.

Electronically link the payment of postage due to the specific packages for which the payments are based.

Further automate the postage due calculation and collection process for undeliverable packages, using weights and dimensions captured by mail processing equipment.

Assess which delivery units need additional equipment, including scales, and provide it to efficiently process return-to-sender packages.

Institute and enforce a policy requiring clerks and managers to restrict access to return packages that exceed the facility's interior capacity or develop other mitigation strategies.

Verify that Tomorrow Youth Organization corrects the instance of material noncompliance detailed on page 18 of the audit report.

Clarify for project managers the types of changes to an airport sponsor's condition that would trigger the need for a project manager to conduct an interim risk assessment of the sponsor's overall risk level.

Clarify the grant payment policy on how a project manager should use the Project Manager Assessment Checklist to determine an airport sponsor's grant payment risk level and how project managers should document that risk level.

Determine whether the $338 million questioned in this report as unsupported costs are supported and allowable.

Recover any of the $338 million questioned in this report as unsupported costs that are determined to be unsupported or unallowable.

Provide formal training to project managers on how to conduct risk assessments, determine risk levels, and conduct oversight in accordance with FAA's Airport Improvement Program, grant oversight, and grant payment policies.

Establish a process to provide reasonable assurance that project managers comply with FAA's Airport Improvement Program, grant oversight, and grant payment policies for the assessment of airport sponsors' risks and approval of sponsors' grant payment requests.

Develop and implement formal written procedures for OACP staff to verify airlines' refund data that reduces civil penalties before giving credits and offsets.

Rec. 1.b: The DoD OIG recommended that the Naval Supply Systems Command Assistant Commander for Contracting Management update post-award review checklists that includes clauses to prevent the procurement of seafood from foreign sources and forced or child labor.

Rec. 3: The DoD OIG recommended that the Principal Director, Defense Pricing, Contracting, and Acquisition Policy, develop and implement policy for the DoD acquisition community directing contracting officers to check existing contract vehicles and document exceptions to satisfying requirements through the DoD Coordinated Acquisition Program during acquisition planning for food procurements.

Establish and implement a comprehensive case management system to track cases from intake through adjudication.

Provide system training to all IOs and Maritime Center staff who access S&R information.

Create standard operating procedures for IOs and Maritime Center staff to ensure all ALJ decisions are accurately reflected in MMLD.

Create a policy governing the process IOs must follow when deciding to not pursue a preliminary case, to include the requirement to document justification for the decision in the case file.

Ensure suspension and revocation staff at the S&R NCOE can search for suspended and revoked credentials.

Ensure ALJ staff notify both the IO and Maritime Center staff when an ALJ issues a decision.

We recommend that the FTC Executive Director, in coordination with relevant offices, designate a single point of coordination to ensure all offboarding tasks are completed accurately, consistently, and in a timely manner

We recommend that the FTC Executive Director, in coordination with relevant offices, establish overarching policies and procedures to clearly identify roles and inform officials of their responsibilities in the offboarding process.

We recommend that BLM develop and implement policies and procedures, including assigning management oversight, to ensure staff assess and document applicants' technical and financial capabilities.

We recommend that BLM develop and implement internal control policies and procedures, including assigning management oversight, to ensure ROW application files for renewable energy development are complete, data system information pertaining to ROW applications for renewable energy development is accurate, and staff are compliant with BLM's policies for renewable energy development applications.

We recommend that BLM immediately complete a screening of existing applications Sample 10 (AZA-038824), Sample 20 (CACA-059767), and Sample 24 (IDI-039522).

We recommend that BLM develop and implement policies and procedures, including assigning management oversight, to ensure staff assess and document checks for outstanding unpaid debts owed to the Federal Government.

We recommend that BLM develop and implement policies and procedures, including assigning management oversight, to ensure staff assess and document checks for trespass actions pending for activity on BLM-administered lands.

We recommend that BLM develop a plan to identify potential methods for accessing information to ensure checks for outstanding unpaid debts owed to the Federal Government are completed and documented as required by 43 C.F.R Part 2800.

We recommend that BLM train BLM staff on 43 C.F.R Part 2800 requirements and policies and procedures pertaining to processing renewable energy applications, including those for assessing and documenting applicants' technical and financial capabilities, assessing and documenting checks for outstanding unpaid debts owed to the Federal Government, and assessing and documenting checks for trespass actions pending for activity on BLM-administered lands.

We recommend that BLM verify that staff assesses and documents applicants' technical and financial capabilities, checks for outstanding unpaid debts owed to the Federal Government, and checks for trespass actions pending for activity on BLM-administered lands for all pending ROW applications identified in Appendix 4 of this report.

We recommend that BLM train BLM staff on policies and procedures that ensure ROW application files for renewable energy development are complete and data system information pertaining to ROW applications for renewable energy development is accurate.

We recommend that BLM complete an analysis to determine an appropriate timeframe for initially screening ROW applications and develop and implement policies and procedures that include the timeframe determined for initially screening applications.

The Chief Procurement Officer should revise the contract file checklists to include the following: a) a certification statement that the contracting officer added all applicable documents to the contract file; and b) managerial approval confirming the completeness of the contract file.

The Chief Procurement Officer should work with the Chief Financial Officer to develop a form that includes all the elements of the required quality assurance inspection report, provide training to the CORs on its use, and implement a requirement for consistent use.

The Director, Collection Policy, SB/SE Division, should update IRM 5.1.22, Field Collection Procedures-Disclosure, to accurately reflect the IRS disclosure guidance regarding I.R.C. § 6103(e)(8).

The Director, Examination, SB/SE Division, should remind Field Examination employees that a Form 8821 does not permit
the designee to act on behalf of the taxpayer.

The Director, Examination, SB/SE Division, should remind field examiners and group managers of the need to verify and document taxpayer representation before initiating contact and reinforce procedures for handling revocations or withdrawals of representation.

The Director, Examination, SB/SE Division, should coordinate with the Offices of Chief Counsel and Professional Responsibility, to revise Form 2848 and its instructions to better reflect taxpayer intent and procedural requirements.

Develop strategies and controls to ensure local holding lot staff are appropriately using applicable service contracts.

Rec. 1: The DoD OIG recommended that the Assistant Secretary of Defense for Energy, Installations, and Environment update DoD Instruction 4165.56 to clarify that relocatable facilities procured before the effective date of the Instruction are grandfathered in for the 7-year initial approval, extension, and 14?year time limits.

Rec. 2.a: The DoD OIG recommended that the Garrison Commander, U.S. Army Garrison Hawaii determine whether the four relocatable facilities without documented approvals are being used for a valid requirement in accordance with DoD Instruction 4165.56, and if so, request approval for the use of the relocatable facility from the U.S. Army Installation Management Command. If the facilities are not being used in accordance with the Instruction or are no longer needed, convert the facilities to real property or terminate the use of therelocatable facilities.

Rec. 2.b: The DoD OIG recommended that the Garrison Commander, U.S. Army Garrison Hawaii submit requests for extension of use to the U.S. Army Installation Management Command for the 19 relocatable facilities that are past the established expiration date and still needed or terminate the use of the relocatable facilities that are no longer needed.

Rec. 2.c: The DoD OIG recommended that the Garrison Commander, U.S. Army Garrison Hawaii establish exit plans for the six relocatable facilities that do not have one or convert the facilities to real property.

Rec. 3.a: The DoD OIG recommended that the Commander, Joint Base Pearl Harbor"Hickam determine whether their three relocatable facilities without approvals are being used for a valid requirement in accordance with DoD Instruction 4165.56. If so, the Commander should request approval for the use of the relocatable facilities. If these relocatable facilities are not being used in accordance with the Instruction or are no longer needed, the Commander should convert the facilities to real property or terminate the use of the relocatable facilities.

Rec. 3.b: The DoD OIG recommended that the Commander, Joint Base Pearl Harbor"Hickam submit a request for extended use to Navy Region Hawaii for the paint and blasting shop until the associated military construction project is completed.

Rec. 3.c: The DoD OIG recommended that the Commander, Joint Base Pearl Harbor"Hickam establish exit plans for the two relocatable facilities that do not have one or convert the facilities to real property.

Rec. 4.a: The DoD OIG recommended that the Commander, Pearl Harbor Naval Shipyard Determine whether the 86 relocatable facilities without approvals are being used for a valid requirement in accordance with DoD Instruction 4165.56, and if so, submit approval requests to the Commanding Officer, Joint Base Pearl Harbor Hickam. If the facilities are no longer being used in accordance with the Instruction or are no longer needed, convert the facilities to real property or terminate the use of the relocatable facilities.

Rec. 4.b: The DoD OIG recommended that the Commander, Pearl Harbor Naval Shipyard establish replacement plans for the six relocatable facilities that do not have one or convert the facilities to real property.