Open Recommendations

OIG recommends that the Bureau of Administration, in coordination with the Bureau of Diplomatic Technology and Bureau of Diplomatic Security, determine the availability of acceptable alternative procedures and methods for preserving federal records from electronic messaging applications by (1) identifying alternative methods for preserving records from electronic messaging applications without export functions and (2) determining whether replicating electronic messaging correspondence in cables, emails, or official reports is an acceptable alternative means of preserving records of these communications.

OIG recommends that, if alternative procedures and methods for preserving federal records from electronic messaging applications are identified following implementation of Recommendation 5, the Bureau of Administration update the guidance for retaining electronic messages in the Foreign Affairs Manual and Records Guidance for Electronic Messages accordingly.

OIG recommends that, following the implementation of Recommendations 4, 5, and 6, the Bureau of Administration, in coordination with the Bureau of Diplomatic Technology and Bureau of Diplomatic Security, reevaluate the general prohibition on certain electronic messaging applications and update the Foreign Affairs Manual accordingly.

KPMG recommends that FHWA management clearly and consistently communicate change management requirements per the FHWA Configuration and Change Management Process policy to the control operators.

KPMG recommends that FHWA management review and update accounting policies and operating procedures to capitalize costs for the construction and procurement of non-heritage fixed assets on behalf of FLH's FLMA partners.

KPMG recommends that FHWA management establish and maintain communications channels with FLMA partners of other ongoing projects and establish protocols for communicating asset-level detail for projects required by each agency's property accountants.

KPMG recommends that FHWA management complete performance of an assessment of costs expensed for completed fixed asset construction projects to determine materiality and record remaining correcting accounting entries as needed.

KPMG recommends that ESC enhance the design of the CTA control procedures to ensure that all information used in the reconciliations are complete and accurate, including adequate consideration of transactions that may impact period-end financial reporting.

KPMG recommends that ESC document in its Standard Operating Procedure and communicate clearly defined objectives and requirements related to compliance with the Treasury requirement to reconcile all pertinent activity at the BETC level.

KPMG recommends that ESC perform a review of the population of journal entries prior to the finalization of quarterly financials to ensure the complete population of journal entries was subject to the approval control during the period.

KPMG recommends that ESC perform a review of the population of journal entries prior to the finalization of quarterly financials to ensure all journal entries were recorded.

KPMG recommends that OST establish (or revise), communicate, and enforce an internal timeline, inclusive of a deadline(s) for when Operating Administrations need to provide their respective information to OST-B30 and the General Counsel office, that allows for sufficient time to gather, review, and draft the consolidated Legal Letter and Management Schedule.

KPMG recommends that OST perform a more robust review in completing the consolidated Legal Letter and Management Schedule to ensure the process/control is performed accurately and completely.

KPMG recommends that FHWA management develop an estimation methodology responsive to fluctuations in future expenses.

Create and enforce agency-specific written policies and procedures that specify how personnel actions should be initiated, reviewed, and submitted. These policies and procedures should specify the roles and responsibilities of HR personnel relating to this process and the required elements and documentation of management's review of personnel actions prior to submission.

Perform and document routine reviews on a monthly or more frequent basis to ensure that all personnel actions processed during the review period were appropriately reviewed and approved by a second, authorized HR official.

Correct the retirement plan assignment for the identified employee and take all necessary steps to remediate the error, including the return of excess contributions to the employee if appropriate.

Create and enforce written procedures to review all employee onboarding documents, including documentation received for transferred employees and individuals returning to Federal civilian service, to ensure that the documentation is complete and accurate.

Perform and document routine reviews of employees' Official Personnel Folders to verify that payroll and benefits elections are correct, including retirement plan assignments. Take action to correct any errors, including the collection or return of excess employee contributions, when warranted.

Design, implement, and document the performance of a manual review, at least quarterly, of the general ledger activity of downward and upward adjustments of prior year obligations general ledger accounts and record journal adjustments, when needed, to properly reclassify any errors that are identified.

Update existing policies and procedures to include the performance of a manual review of downward and upward adjustment activity during the period under review.

The VA Montana Healthcare System Director reviews Community Living Center physician coverage to identify barriers and gaps, determines options for resolution, and completes and executes a coverage plan to ensure residents’ care and staff’s needs are met when the physician is not available for extended periods.

The VA Montana Healthcare System Director reviews Community Living Center physical therapy staffing to identify barriers and gaps, determines options for resolution, and completes and executes a hiring plan to ensure residents’ care and staff’s needs are met.

We recommend that the Acting Chief Operating Officer for FSA—Develop and implement controls to ensure policies and procedures related to the time frames for draft final audit determination letters for close-out audits, Missing Audit PRRs, and PRRs for closed school loan discharges are followed and completed timely, including updating policies and procedures to reflect the risk-based approach FSA uses to prioritize its oversight of IHEs participating in Title IV programs.

We recommend that the Acting Chief Operating Officer for FSA— Establish and review performance measures and indicators for the timely issuance of draft final audit determination letters for close-out audits of closed IHEs, Missing Audit PRRs, and PRRs for closed school loan discharges.

We recommend that the Acting Chief Operating Officer for FSA—Evaluate whether the staffing level assigned to final audit determinations for close-out audits of closed IHEs, Missing Close-Out Audit Program Reviews, and Closed School Loan Discharge Program Reviews is sufficient to timely and effectively assess liabilities for IHEs that close, and if not, develop and implement a plan of action to address the issue.

We recommend that the Acting Chief Operating Officer for FSA—Develop and implement controls to ensure SPD closed school analysts provide FSA closed school stakeholders with required notifications, including the Acknowledgement of Intent to Close notice and the Closed School Email Alert; or specify in its policies and procedures situations that do not require the notifications.

We recommend that the Acting Chief Operating Officer for FSA—Evaluate whether the staff assigned to issue the Acknowledgement of Intent to Close notice, Closed School Email Alert, and Close-Out Reminder letter is sufficient to timely and effectively notify FSA closed school stakeholders and closed IHEs, and if not, develop and implement a plan of action to address the issue, including updating the policies and procedures to align with FSA’s priorities, available staffing levels, and prescribed time frames as necessary.

We recommend that the Acting Chief Operating Officer for FSA—Establish and review performance measures and indicators for the timely issuance of the Acknowledgement of Intent to Close notice, Closed School Email Alert, and Close-Out Reminder letters.

The Deputy Commissioner should ensure that NDAs, policies, forms, and other guidance documents include the required anti-gag provision.

The Deputy Commissioner should create a dedicated section for NDAs in its internal guidance that contains the required anti-gag provision.

The Deputy Commissioner should include information about the anti-gag provision in training programs covering WPEA protections (e.g., new employee orientation and contractor training).

The Deputy Commissioner should consider adding a link to the Treasury Inspector General for Tax Administration’s (TIGTA’s) Whistleblower Protections webpage and ensure that the IRS internal webpage, Employee Resources includes pertinent information to bring employee awareness of the WPEA protections as it relates to the anti-gag provision.

Develop and execute a comprehensive plan to improve the transportation performance at the Richmond Regional Processing and Distribution Center and monitor progress.

Work directly with Richmond Regional Processing and Distribution Center processing and logistics managers to develop and execute a plan to improve scanning compliance and monitor progress.

Improve communication of integrated operating plan deficiencies in the Richmond region to the frontline supervisors responsible for ensuring compliance.

Direct the Richmond Regional Processing and Distribution Center plant manager to enforce Postal Service attendance policy. In addition, monitor the progress and actions taken to address attendance.

(U) Rec. A.1: Recommendation is Classified.

(U) Rec. A.2: Recommendation is Classified.

(U) Rec. B.2.a: Recommendation is Classified.

We recommend that the NRC OCIO management, in coordination with OCHCO and ADM, evaluate the NRC’s separation policies and procedures and re-engineer the related business processes and the automation used to disable separated employees’ accounts to ensure that the NRC terminates these accounts in a timely manner.

We recommend that the TTC and NRC management evaluate the TTC system ATO memorandum for revision and update it to reflect the current operating environment.

We recommend that the NRC’s TTC management install a server cage on the second floor of the facility for the NRC Information Technology Infrastructure Patch Panel.

We recommend that the NRC’s TTC management install protective covers over the emergency power shut-off switches throughout the facility.

We recommend that NRC management define and implement a risk-based process for regularly reviewing users who have badged access to the NRC general access group and restricting badged access to the Regions based on business needs.

We recommend that NRC management perform a risk-based analysis of the practice of allowing users to have general badge access to multiple NRC facilities. As a part of this risk-based analysis, NRC management should define, document, and implement mitigating controls that reduce the potential impact of having users with badged access to multiple facilities.

The Carl T. Hayden Medical Center Director ensures that supervisory staff take effective actions to correct clinical deficiencies.

The Carl T. Hayden Medical Center Director identifies electronic health records containing the dermatologists misuse of copy and paste and takes action as warranted to ensure the safety of patients.

The Carl T. Hayden Medical Center Director ensures that service chiefs and patient safety staff report instances of misuse of copy and paste to Health Information Management System staff.

The Carl T. Hayden Medical Center Director ensures a comprehensive review is conducted to determine if the dermatologist documented electrodesiccation and curettage procedures that were not performed and takes action as warranted, including providing patients with clinical care and disclosures if needed, and notifying the Office of Inspector General.