Open Recommendations

The Commissioner, TE/GE Division, should share this report and recommendation with the Department of the Treasury Office of Tax Policy to consider a legislative proposal to amend I.R.C. § 501 and any other required provisions of law to establish baseline criteria for tax-exempt hospital FAP eligibility.

The Commissioner, TE/GE Division, should update guidance to include reasons for excluding dual status governmental unit and certain church-affiliated hospitals from the CBARs because they are statutorily mandated.

Embassy Harare should monitor and document public diplomacy grants in accordance with Department standards.

Embassy Harare should bring its Consular Section records management program into compliance with Department standards.

Embassy Harare should implement a written fraud prevention strategy and accompanying standard operating procedures in accordance with Department standards.

Embassy Harare should implement a process to coordinate its foreign assistance programming in accordance with Department guidelines.

Embassy Harare should update standard operating procedures to assist staff in managing federal assistance awards in accordance with Department guidelines.

Embassy Harare should manage federal assistance awards in accordance with Department guidelines.

Embassy Harare should bring its payroll for locally employed staff into compliance with Department standards and coordinate with the Bureau of the Comptroller and Global Financial Services to determine whether alternatives to cash payroll exist so funds used to pay for cash replenishment fees could be put to better use.

Embassy Harare should bring its fire protection program into compliance with Department standards.

Embassy Harare should establish and implement a standard operating procedure for tracking and processing employee accounts receivables in accordance with Department requirements.

Embassy Harare should bring its cashiering operations into compliance with Department standards.

Embassy Harare should clear outstanding travel advances in accordance with Department standards and put overdue travel advance funds of up to $22,712 to better use.

Embassy Harare should bring its records management program into compliance with Department standards.

Revise Tennessee Valley Authority’s Tech Standard, Authentication - Multifactor Authentication Implementation Requirements, to include the appropriate reauthentication frequency and authorized exclusions.

Revise multi-factor authentication enforcement access policies to include all networks as required by Tennessee Valley Authority’s Tech Standard, Authentication – Multifactor Authentication Implementation Requirements.

Reconcile enterprise applications in Microsoft Entra® to validate their lifecycle and multi-factor authentication status.

Implement a process to periodically validate the lifecycle and multi-factor authentication status of enterprise applications in Microsoft Entra® with appropriate system owners and cloud administrators.

Ensure the Alliance develops and implements written policies and procedures for awarding VOCA funds and ensuring that the selection process is documented to demonstrate how VOCA funds were awarded
among Alliance member centers.

Ensure Connecticut develops and implements updated written financial policies and procedures that ensure compliance with the DOJ Grants Financial Guide requirement that drawdowns be based upon
immediate disbursement or reimbursement needs.

Ensure the Alliance communicates all subaward and VOCA-specific requirements to its member centers going forward.

Ensure that the Alliance implements its risk assessment tool to inform its subrecipient monitoring activities.

Ensure the Alliance designs and implements a monitoring plan that demonstrates how planned activities will adhere to its risk-based monitoring requirement.

Ensure the Alliance completes its annual financial site visits in accordance with its Member Center Financial Oversight Policy and implements its updated procedures requiring follow-up with member centers when findings are identified.

Ensure the Alliance enhances its programmatic monitoring policies and procedures to include substantive procedures detailing how monitoring officials should review program-related information and develop procedures to ensure that member centers comply with VOCA requirements.

Ensure the Alliance develops and implements written policies and procedures for taking timely and corrective action on all monitoring findings significant within the context of the VOCA program.

Ensure the Alliance develops and implements a strategy to ensure that subrecipient PMT data is complete and accurately reflects activities supported by VOCA.

Ensure the Alliance develops and implements updated written financial policies and procedures that ensure compliance with the DOJ Grants Financial Guide requirement that drawdowns be based upon
immediate disbursement or reimbursement needs.

(U) Rec. 1.a: Report is Classified.

(U) Rec. 1.b: Report is Classified.

Rec. 1.a: The DoD OIG recommended that the Commander, Naval Surface Force, U.S. Pacific Fleet conduct a review of all inventory discrepancies the DoD OIG identified during the DoD OIG's review to determine whether an inventory variance caused the discrepancy and implement corrective actions.

Rec. 1.b: The DoD OIG recommended that the Commander, Naval Surface Force, U.S. Pacific Fleet implement a Fleet Coordinated Shipboard Allowance List feedback report training plan for the division officers and maintenance and material management coordinators of the U.S. Pacific Fleet so that they submit Fleet Coordinated Shipboard Allowance List feedback reports as required to maintain an accurate Fleet Coordinated Shipboard Allowance List.

Rec. 1.c: The DoD OIG recommended that the Commander, Naval Surface Force, U.S. Pacific Fleet provide written reminders to the appropriate ship personnel that describe the purpose of Fleet Coordinated Shipboard Allowance List feedback reports and requirements for submitting the reports, such as in the Commander, Naval Surface Force, U.S. Pacific Fleet force supply officers quarterly newsletters.

The Bureau of Economic and Business Affairs should implement standard operating procedures for planning and managing foreign assistance programs and federal assistance awards in accordance with Department standards.

The Bureau of Economic and Business Affairs should implement a training plan for staff responsible for planning and managing foreign assistance programs and federal assistance awards.

The Bureau of Economic and Business Affairs, in coordination with the Bureau of Administration, should bring its contract and contracting officer's representative files into compliance with Department and federal guidance.

The Bureau of Economic and Business Affairs should require information systems security officers to perform their duties in accordance with Department standards.

The Bureau of Economic and Business Affairs should implement a records management program that complies with Department standards.

The Bureau of Economic and Business Affairs should implement knowledge management procedures for capturing, sharing, transferring, and retaining information related to its information management program.

Revise Roadway Worker Protection activity codes or guidance to capture when an inspector reviews on-track safety programs or manuals in part or in full.

Train all safety inspectors and Specialists on how to accurately capture Roadway Worker Protection inspection activities using the correct Roadway Worker Protection activity codes and, when needed, descriptions of their work.

Remove Roadway Worker Protection activity and defect codes from the next version of the Track and Structures Compliance Manual.

Incorporate current Roadway Worker Protection-related activity code definitions into the system inspectors use to record inspection reports, currently the Railroad Inspection Systems for Personal Computers.

Develop and implement a process for updating the code definitions in the system inspectors use to record inspection reports, currently the Railroad Inspection Systems for Personal Computers, when Roadway Worker Protection activity and defect codes are changed.

Add instructions for planning 49 C.F.R. Part 214 work to the Universal Inspection Planning Process with Territory Inspection Plans guidance.

Use the Track and Structures Communications Hub or other FRA system to provide frequently updated Roadway Worker Protection-related data that inspectors can use to inform their oversight by identifying railroads, locations, or practices that pose higher risks to roadway workers.

Develop, document, and implement automatic data quality checks on the data warehouse that transmits data for DataHub's FRA Inspection Defect Details Report.

Develop, document, and implement quality assurance/quality controls and standardized on-demand reporting for FRA's new Secure Site.

Develop and implement guidance for when it is appropriate to perform and how to document on-track safety program reviews, including documentation of new or change notifications received, approval and disapproval notifications, and, when reviews occur, completed on-track safety program review checklists.

Develop and implement centralized storage for documentation of FRA's Roadway Worker Protection oversight including but not limited to on-track safety program notifications, correspondence on approvals/disapprovals, review checklists, and training materials.