Open Recommendations

Classified Report. Recommendation is SSI. Topic = FAMS Operations

Classified Report. Recommendation is SSI. Topic = Performance measures

Implement a process to validate telework information reported to outside parties and used for internal decision-making to internal source data on a routine basis.

We recommend that the Deputy Assistant Secretary for Grant Programs develop a process to ensure that grantees properly report the addresses of assisted properties in IDIS and properly calculate and report program income from the disposition of these properties regularly.

We recommend that the Deputy Assistant Secretary for Grant Programs instruct the Newark, NJ, field office to require Jersey City to provide documentation to support the fair market value of the property at the time of disposition. If documentation cannot be provided, the grantee should be required to reimburse $503,550 to its CDBG line of credit from non-Federal funds.

We recommend that the Deputy Assistant Secretary for Grant Programs instruct the Philadelphia, PA, field office to require Luzerne County to provide documentation to support the fair value of the property at the time of disposition. If documentation cannot be provided, the grantee should be required to reimburse $575,263 to its CDBG line of credit from non-Federal funds.

We recommend that the Deputy Assistant Secretary for Grant Programs instruct the Philadelphia, PA, field office to require Luzerne County to reclassify program income already reported to the activity ID in IDIS that generated the income, ensuring that the $798,273 in program income is properly accounted for.

We recommend that the Deputy Assistant Secretary for Grant Programs issue guidance to HUD staff and grantees to clarify the applicability of change of use requirements in cases where there is both a repayment from non-Federal funds and a voluntary grant reduction.

The Bureau of Information Services should develop and implement policies and procedures requiring records management training for new and existing employees and contractors, as well as employees with specialized records management roles and responsibilities. Ensure training for existing employees and contractors is administered annually.

The Bureau of Information Services should develop and implement records management policies and procedures required for separating employees, including the detailed roles and responsibilities of the separating employee and other Railroad Retirement Board officials. Work with the Office of Administration in implementing the policies and procedures agencywide.

The Bureau of Information Services should update existing policies and procedures to include explicit notification of criminal penalties that may be charged to employees for unlawful removal or destruction of agency records.

The Bureau of Information Services should develop and implement policies and procedures for managing and preserving records created or received using electronic messaging systems.

The Bureau of Information Services should develop and implement policies and procedures for metadata, enterprise rights management, and encryption considerations when transferring electronic records to National Archives and Records Administration.

The Bureau of Information Services should develop supplemental records management training materials that are specific to Railroad Retirement Board’s vision, including Railroad Retirement Board specific requirements and initiatives, and ensure the Railroad Retirement Board records management training curriculum includes this additional content.

The Bureau of Information Services should develop and implement roles-based training for senior officials (as defined by the National Archives and Records Administration) to ensure full understanding of their responsibilities under the Railroad Retirement Board’s records management program. This training should also include content on actions to be taken when the senior official separates from Railroad Retirement Board employment.

The Bureau of Information Services should prepare and disseminate additional training content to records liaisons on their responsibilities under the Capstone program. The training content should include practical examples of what actions the records liaisons should take to fulfill their responsibilities.

The Bureau of Information Services should ensure a comprehensive inventory of nonelectronic records, including paper and other forms of media, is performed and used to prepare or update Railroad Retirement Board records disposition schedules. Resulting records schedules should be approved by the National Archives and Records Administration in accordance with Office of Management and Budget Circular A-130.

The Bureau of Information Services should perform a comprehensive review and update of Administrative Circular IRM-4 to ensure the roles and responsibilities of agency employees involved in records management are complete and include accurate timeframes for performing their respective duties.

Classified Report. Recommendation is SSI. Topic = Strategy

Classified Report - Recommendation is SSI. Topic = Study on throughput

Classified Report. Recommendation is SSI. Topic = Assisting features

Pursue technological solutions to mitigate the need for, or reduce the risk of, stand-alone systems.

Provide documentation to show that payroll costs totaling $2,019,496 and any payroll costs incurred outside our audit period, including fiscal year 2017, were reasonable and necessary expenses for the operation of the project or repay the project from nonproject funds for any amount that it cannot support.

Provide documentation to show that other direct costs totaling $56,021 and any direct costs incurred outside our audit period, including fiscal year 2017, were reasonable and necessary expenses for the operation of the project or repay the project from nonproject funds for any amount that it cannot support.

Rec. 1.a: The DoD OIG recommended that the Under Secretary of Defense for Acquisition, Technology, and Logistics review the current implementation and execution of the Acquisition and Cross-Servicing Agreement program and update DoD Directive 2010.9, "Acquisition and Cross-Servicing Agreements," November 24, 2003.

Rec. 1.a.1: The DoD OIG recommended that the Under Secretary of Defense for Acquisition, Technology, and Logistics review the current implementation and execution of the Acquisition and Cross-Servicing Agreement program and update DoD Directive 2010.9, "Acquisition and Cross-Servicing Agreements," November 24, 2003. The updated guidance should clearly define Office of the Secretary of Defense, Military Department, Defense Agency, Joint Staff, and Combatant Command oversight responsibilities.

Rec. 1.a.2: The DoD OIG recommended that the Under Secretary of Defense for Acquisition, Technology, and Logistics review the current implementation and execution of the Acquisition and Cross-Servicing Agreement program and update DoD Directive 2010.9, "Acquisition and Cross-Servicing Agreements," November 24, 2003. The updated guidance should require the use of a DoD system of record for maintaining all Acquisition and Cross-Servicing Agreement transactions and supporting documentation.

Rec. 1.a.3: The DoD OIG recommended that the Under Secretary of Defense for Acquisition, Technology, and Logistics review the current implementation and execution of the Acquisition and Cross-Servicing Agreement program and update DoD Directive 2010.9, "Acquisition and Cross-Servicing Agreements," November 24, 2003. The updated guidance should clearly define roles and responsibilities of Acquisition and Cross-Servicing Agreement order and billing officials (financial management staff), including appointment requirements.

Rec. 1.a.4: The DoD OIG recommended that the Under Secretary of Defense for Acquisition, Technology, and Logistics review the current implementation and execution of the Acquisition and Cross-Servicing Agreement program and update DoD Directive 2010.9, "Acquisition and Cross-Servicing Agreements," November 24, 2003. The updated guidance should clarify requirements for an implementing arrangement and what is acceptable for establishing parameters under Acquisition and Cross-Servicing Agreement authorities.

Rec. 1.c: The DoD OIG recommended that the Under Secretary of Defense for Acquisition, Technology, and Logistics develop a training program or training program requirements for the implementation of the Acquisition and Cross-Servicing Agreement program and execution of Acquisition and Cross-Servicing Agreement authorities.

Rec. 2: The DoD OIG recommended that the Assistant Secretary of the Navy (Research, Development, and Acquisition) designate a Chief of Naval Operations and Headquarters Marine Corps Office of Prime Responsibility to oversee the execution of the Acquisition and Cross-Servicing Agreement program for their respective Service Components.

Require indemnification for the 26 loans that had significant servicing deficiencies. In these cases, the loss to HUD was $1,673,117 (appendixes A and D).

Recovers $438,118 from the State, if applicable.

Ensures that the Authority complies with equipment and real property management requirements.

Ensures that the Government complies with equipment and real property management requirements.

Ensures that the Tribe complies with activities allowed or unallowed and allowable costs/cost principles requirements.

Determine an amount of questioned costs and recover from the Tribe, if applicable.

Update the Financial Assistance Guidance Manual and other policies to reflect current authorities and oversight needs for OTAs, and clarify which provisions of the manual and other policies apply to these agreements.

Direct responsible field offices to require the grantees identified by the audit to either provide documentation to support $227,260 in unsupported payments or reimburse their programs from non-Federal funds for costs they cannot support.

Provide guidance to field office staff to clarify the statutory requirements in 42 U.S.C. 5305(a)(24) regarding a principal reduction and a downpayment for direct home-ownership assistance activities.

Rec. 1.g: The DoD OIG recommended that the Assistant Secretary of the Army (Financial Management and Comptroller) develop a process to maintain credit values given for returns for credit and unserviceable credit transactions.

Rec. 1.a: The DoD OIG recommended that the Director of the Program Analysis and Financial Management Directorate, United States Transportation Command, develop and implement processes and procedures to execute triannual reviews in accordance with DoD Regulation 7000.14-R, "DoD Financial Management Regulation," volume 3, chapter 8, "Standards for Recording and Reviewing Commitments and Obligations." The processes and procedures at a minimum should identify staff positions responsible for executing proper triannual reviews.