Open Recommendations

The random moment sampling methodology used by the State agency to claim Medicaid school-based administrative costs did not meet Federal requirements. Specifically, the State agency did not correctly design, conduct, and document the timestudies and disregarded CMS’s efforts to ensure that the timestudies would produce valid results.

The random moment sampling methodology used by the State agency to claim Medicaid school-based administrative costs did not meet Federal requirements. Specifically, the State agency did not correctly design, conduct, and document the timestudies and disregarded CMS’s efforts to ensure that the timestudies would produce valid results. The State agency’s failure to meet Federal requirements for statistical sampling and follow its cost allocation plan requirements resulted in $63,786,406 in improper Federal Medicaid payments.

Instruct grant management personnel to provide an appropriate award description for all awards in the Executive Summary field in the grant application screen of eGrants. Monitor staff compliance with those instructions and take corrective action as needed (Pending since FY 2019).

We recommend that the Centers for Medicare & Medicaid Servicesreview the 37,124 outpatient claims totaling $1,162,562 in potential overpayments to determine whether the outpatient facilities met the requirement to bill for CCM services and o recoup any overpayments from outpatient facilities and o instruct the outpatient facilities to refund corresponding overcharges to beneficiaries

We recommend the Bureau of Actuary and Research ensure financial assistance awards containing personally identifiable information are reported in accordance with Office of Management and Budget Memorandum M-17-04.

We recommend the Bureau of Actuary and Research ensure DATA Act file assistance award preparers obtain training over the reporting of financial assistance awards containing personally identifiable information. For example, financial assistance award should be reported at the most granular level practicable while protecting personally identifiable information. The Railroad Retirement Board and Bureau of Actuary and Research should consider the different available Record Types as described in Appendix V of the report.

We recommend the Bureau of Fiscal Operations develop a plan to obtain an automated interface between the Railroad Retirement Board’s benefit paying systems and the Railroad Retirement Board’s financial system that would ensure the Railroad Retirement Board is in compliance with Office of Management and Budget Management Performance Memorandum 2016-03 and Office of Management and Budget Memorandum M-17-04.

Update DOT Order 4410.4 to include: a. Defining roles and responsibilities of DOT offices and personnel with respect to management of WCF laptop computers. b. Requiring hand receipts or a similar form whenever an accountable property asset (e.g., laptop) is assigned or unassigned to/from a user. c. Requiring record retention of records from hand receipts or a similar control with the appropriate property official. d. Establishing a timeframe for submitting Reports of Survey to OFIAM.

Develop and implement procedures for conducting the annual property inventory to include obtaining missing hand receipts or similar control and timely resolution of discrepancies for WCF laptops. Implementation of this recommendation could result in $2.9 million in funds put to better use.

If all of the Medicare contractors had received the postpayment edit's automatic notifications of improperly billed claims and had properly taken action since CY2013, Medicare could have saved $70,011,503

Work with the Federal Reserve System to ensure that the data loss protection replacement solutiona. functions consistently across the Board's technology platforms. b. supports rulesets that limit the exfiltration weaknesses we identified, to the extent practicable.

Develop and implement a Boardwide process to incorporate the review of data loss protection logs into employee and contractor offboarding processes to identify any potential unauthorized data exfiltrations or access.

USAID/Bosnia and Herzegovina's agreement officer determine the allowability of $272, 885 in questioned costs ($241 ineligible and $272,644 unsupported) on pages 10 and 14 of the audit report and recover any amount that is unallowable.

We recommend that OPM perform a gap analysis to identify the monitoring, inventory, and management tools that it needs to implement automated infrastructure management as required by the DCOI and OMB.

We recommend that OPM install automated power metering in all of its data centers in accordance with the requirements in the DCOI.

We recommend that OPM assess the current state of its infrastructure to accurately report data center metrics, including the correct number of data centers (including non-tiered spaces), the correct operational status of data centers, and accurate energy usage.

Perform a review of all Plans of Action and Milestone (POA&M) items closed during the audit period to include supporting documentation and re-approve their closure.

Work with the OA CIOs to review current assessment and authorization processes and implement a validation process to ensure updated security plans, ATOs and risk assessments are reviewed and updated to reflect all system (including privacy) controls, vulnerabilities, and that current risks are clearly presented to the authorizing officials.

Work with the OA CIOs to develop mechanisms to ensure updated system security plans and assessments of security controls (that were previously assessed as not satisfied or partially satisfied) reflect current operational environments, including an accurate status of the implementation of system security controls, and all applicable security controls are properly evaluated.

Document OA subnets and OA responsibilities for devices and systems operating on the Common Operating Environment.

Document and implement network segmentation to reduce the attack surface or susceptibility of vulnerable and sensitive OA assets in the Common Operating Environment.

We recommend that the State agency ensure all MCOs implement edits to appropriately reduce or deny claims for other PPCs.

We recommend that the State agency work with the five MCOs to determine the portion of the $16,734,145 that was unallowable for claims containing PPCs and its impact on current- and future-year capitation payment rates.

We recommend that the State agency consider enforcing the provision in its contracts that allows liquidated damages to be imposed on the five MCOs due to their failure to process claims in accordance with Federal laws and regulations.

We recommend that the State agency require all its MCOs to implement policies and procedures to prohibit payments for inpatient hospital services related to treating PPCs for all provider payment methodologies.

We recommend that the State agency require all its MCOs to review all claims for inpatient hospital services that were paid after our audit period to determine whether any payments for services related to treating PPCs were unallowable and adjust future capitation payment rates for any unallowable payments identified.

We recommend that the State agency include specific measures in its contracts that would allow the State agency to recoup funds from all MCOs when contract provisions and Federal and State requirements are not met—a measure that, if incorporated, could result in cost savings for Medicaid.

We recommend that the State agency strengthen its monitoring of all its MCOs to ensure the MCOs comply with Federal and State requirements and its managed-care contracts relating to the nonpayment of PPCs.

Coordinate with the Office of the General Counsel to standardize the carrying of firearms by NASA civil servants in an Agency-wide policy while also addressing the appropriate situations when NASA contractors may carry their government-issued weapons off NASA property.

(U) Rec. 3: The DoD OIG recommended that the Military Service Secretaries and the Marine Corps Commandant require the additive manufacturing leads to implement a process that compiles a complete list of all parts produced using additive manufacturing and parts waiting for approval to share within each Military Service and update the list as needed.

Determine the allowability of the questioned transactions and recover $1,005,222.00, if applicable.

Coordinate with the Corps to Further establish review controls where power accountants review individual projects at year end to ensure Construction in Progress projects are placed in service in a timely manner. Coordinate with the Corps to Establish review controls to ensure IDC is recorded only for eligible projects. Coordinate with the Corps to enhance existing procedures over review of power reports to ensure that all applicable revenue is included for each project. Coordinate with the Corps to Enhance existing procedures and related controls to ensure that items in the Construction in Progress accounts are placed in service in a…

Require that all suspicious orders reports be sent to DEA headquarters.

We recommend that the Minnesota Department of Human Services refund $3,243,531 to the Federal Government

We recommend that the Minnesota Department of Human Services identify capitation payments made on behalf of deceased beneficiaries before and after our audit period and repay the Federal share of amounts recovered

We recommend that the Minnesota Department of Human Services utilize additional sources to identify dates of death to help reduce unallowable payments

Require lenders to obtain the borrowers' consent to verify the existence of delinquent Federal taxes with the IRS during loan origination and deny any applicant with delinquent Federal tax debt and no payment plan or a noncompliant payment plan or an applicant refusing to provide consent from receiving FHA insurance to put at least $6.1 billion to better use by avoiding potential future costs to the FHA insurance fund.

Status

(U) Rec. B.1.c: Recommendation is For Official Use Only Law Enforcement Sensitive.

We recommend the FEMA Assistant Administrator for Recovery strengthen FEMA's transportation assistance policies and procedures and coordinate with FEMA Assistant Administrator for Mission Support to: a) require the collection and retention of eligibility documentation or where applicable, document the steps taken to validate applicant statements in FEMA's system of record, and b) ensure future information technology updates support the collection, use, and retention of unique Vehicle Identification Numbers to enable FEMA to cross-reference national databases to confirm insurance coverage and identify applicants' second vehicles.

We recommend the FEMA Assistant Administrator for Recovery, in accordance with the Stafford and Improper Payments Acts; develop controls to identify payments not used for critical transportation needs.

Comply with DOT Order 1200.9's financial completion and IAA closeout process requirements for the IAAs identified in table 3 of this report, and determine whether to close them and deobligate the appropriate portions of the $5,966,933 we identified. Implementing this recommendation across the 854 IAAs in our audit universe could potentially put up to $33.3 million in funds to better use.

We recommend that the Office of Administration/Division of Acquisition Management update Administrative Circular OA-14 and implement the necessary updates to align procurement procedures with current federal acquisition regulation and agency practices.

We recommend that the Office of Administration/Division of Acquisition Management update standard policies and procedures to clearly convey the documentation required to be maintained in the contract file in order to support the solicitation phase.

We recommend that the Office of Administration/Division of Acquisition Management develop and implement standard checklist guidance to be included in the contract file that lists the required solicitation documentation, identifies if the documentation was applicable to the solicitation, and indicates the section in which the supporting documents are located.

We recommend that the Office of Administration/Division of Acquisition Management update standard policies and procedures to clearly convey the documentation required to be maintained in the contract file in order to support the award and administration phase.

We recommend that the Office of Administration/Division of Acquisition Management develop and implement standard checklist guidance to be included in the contract file that lists the required award and administration documentation, identifies if the documentation was applicable to the award, and indicates the section in which the supporting documents are located.