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We recommend that EXIM design, document, and implement controls to ensure [language withheld based on applicable Freedom of Information Act exemptions] that logical access is restricted to only authorized users.

Update its annual retrospective review through a grant recipient survey, review of invoice documentation, and/or other means for a lookback period greater than 4 months to analyze the results of the prior year accrual and determine if the 4-month lookback period remains sufficient to validate the grant accrual methodology in subsequent periods.

Analyze the reasons for the changes in the calculated average billing cycle and grant recipient billing patterns in recent periods and document the impact on its grant accrual methodology as part of its annual retrospective review prior to year-end.

Design and implement procedures to document the analysis performed to support any future changes to the grant accrual methodology prior to implementing such changes.

Implement a procedure, as part of its process for recording SF-132 activity, to reconcile the SF-132 line number to the applicable United States Standard General Ledger account to verify that the transaction is recorded accurately and in accordance with OMB Circular No. A-11.

Implement processes to perform administrative functions without the use of shared accounts.

Design and implement controls over privileged developer access to certain systems, including periodic recertification of accounts and enforcing segregation of duties.

Design, implement, and re-enforce requirements for controls to consistently approve and document recertification requests as required by internal policy and standards for effective internal control systems.

We recommend the Department implement comprehensive training for new control operators, focusing on accurate completion and review of financial statement templates and related disclosures. Training should emphasize understanding control objectives, consistent application of policies and procedures, and thorough review practices to detect and correct errors.

We recommend that the Department continue to design policies to perform and document a risk assessment of new or revised accounting standards.

We recommend the Department implement a periodic retrospective review to verify the data, methods, and assumptions are accurate, complete, and consistent with established estimation methodologies.

We recommend the Department periodically assess the effectiveness of training and update materials as needed to reflect changes in personnel, processes, or reporting requirements.

We recommend the Department assign experienced personnel as the reviewer or a second review by a different employee when new employees are performing the control.

We recommend the Department provide ongoing guidance and training to process owners to ensure compliance with the standards.

We recommend the Department enhance risk assessment procedures to identify and implement changes needed to internal processes and controls to ensure ongoing compliance with SFFAS 54.

We recommend the Department establish and document a formal control requiring periodic review and validation of the application of the data used to generate the accounting estimate.

The New York/New Jersey VA Healthcare Network Director evaluates the circumstances that led to Network and Syracuse VA Medical Center leaders not following clinical restructuring requirements according to VHA Directive 1043.

The Syracuse VA Medical Center Director evaluates the implementation of high reliability organization principles when communicating changes to clinical operations that include stakeholders, service and section leaders, and staff input.

The Syracuse VA Medical Center Director evaluates facility contract processes and takes action to ensure leaders maintain adequate oversight of contracting milestones.

The Syracuse VA Medical Center Director evaluates the communication of established contingency plans and ensures alignment with high reliability organization principles.

The Syracuse VA Medical Center Director ensures the monitoring and evaluation of patient transfers according to Veterans Health Administration Directive 1094(1) and takes action as warranted.

The Syracuse VA Medical Center Director ensures annual procedural complexity designation infrastructure reviews are completed accurately and ensures administrative actions are performed as required.

The New York/New Jersey VA Healthcare Network Director evaluates fiscal year 2026 procedural complexity designation infrastructure reviews for all Veterans Integrated Service New York/New Jersey VA Health Care Network facilities and takes action to ensure reviews are accurate and deficiencies are addressed as required.

The Under Secretary for Health ensures a timeliness expectation for infrastructure waiver submissions pursuant to Veterans Health Administration Directive 1220(1).

Develop a plan and timeline to issue regulations for States to implement SNAP Electronic Benefits Transfer security measures that detect and prevent card cloning and skimming fraud so that the projected fraudulent and replaced benefits, totaling $555 million, could be put to better use.

MCC's Chief Information Officer develop a schedule for completing the overdue security assessment of the internal system and conduct the assessment accordingly.

MCC's Chief Information Officer develop and implement procedures requiring contracts for external systems to include assessments of security controls at a frequency MCC defines

Rec. A.1.a: The DoD OIG recommended that the Director, Defense Civilian Personnel Advisory Service, develop documented controls and procedures to accurately and reliably create a record of remote work employees. Specifically, ensure that DoD Components use consistent guidance for reliable reporting of remote work employees.

Rec. A.1.b: The DoD OIG recommended that the Director, Defense Civilian Personnel Advisory Service, develop documented controls and procedures to accurately and reliably create a record of remote work employees. Specifically, develop a standard process to track remote work employees without the reliance on eligibility codes and timesheet codes.

Rec. A.1.c: The DoD OIG recommended that the Director, Defense Civilian Personnel Advisory Service, develop documented controls and procedures to accurately and reliably create a record of remote work employees. Specifically, reiterate to DoD Components the need for remote work employees to properly prepare timesheets using the correct timesheet codes in accordance with DoD and Office of Personnel Management policies.

Rec. B.1: The DoD OIG recommended that the Director, Defense Civilian Personnel Advisory Service, implement a centralized system of records to maintain and retain each employees remote work agreement.

Rec. B.2.a: The DoD OIG recommended that the Director, Defense Civilian Personnel Advisory Service, in coordination with the applicable DoD Component Human Resource Office and other appropriate agencies review potential overpayments and underpayments, make the necessary corrections to duty stations, and determine whether there is additional pay due to an employee or owed by an employee, and pay or recoup the funds. (This recommendation specifically pertains to the identified $97,101.60 in Funds Put to Better Use.)

Rec. B.2.a: The DoD OIG recommended that the Director, Defense Civilian Personnel Advisory Service, in coordination with the applicable DoD Component Human Resource Office and other appropriate agencies review potential overpayments and underpayments, make the necessary corrections to duty stations, and determine whether there is additional pay due to an employee or owed by an employee, and pay or recoup the funds. (This recommendation specifically pertains to the identified $537,174.40 in Questioned Costs.)

Rec. B.2.b: The DoD OIG recommended that the Director, Defense Civilian Personnel Advisory Service, in coordination with the applicable DoD Component Human Resource Office and other appropriate agencies review on an annual basis each remote work employees SF 50 and remote agreement for the correct duty location to ensure correct pay and determine whether corrective actions are needed.

The Bureau of Global Acquisition should coordinate with bureaus providing federal assistance to international organizations, review the provisions in use across the Department for voluntary contributions to international organizations, and revise the Federal Assistance Directive to standardize, to the extent practicable and appropriate, the Department's oversight provisions for those funds.

The Bureau of Global Acquisition, in coordination with the Bureau of Personnel and Training, should coordinate with bureaus providing federal assistance to international organizations; review training offered on providing, managing, and overseeing funding to international organizations; and adjust formal training curricula to address any identified gaps related to the topic.

The Bureau of Global Acquisition should review the oversight provisions that other donors include in their voluntary contribution agreements with international organizations and revise the Department's standard provisions to incorporate similar language where appropriate.

The Bureau of International Organization Affairs should coordinate implementation of Section 7048(h) of the Further Consolidated Appropriations Act, 2024 with all Department bureaus that provide contributions to international organizations.