Open Recommendations

Rec. 1.b: 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 include detailed review requirements to ensure that each commitment, obligation, accounts payable, unfilled customer order, and accounts receivable are properly recorded in the general ledger.

Rec. 1.c: 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 include detailed instructions to ensure reports are prepared for submission in the DoD standard format and contain the valid, accurate, and complete status of each fund balance.

Rec. 1.a: The DoD OIG recommended that the U.S. Naval Academy Superintendent direct the U.S. Naval Academy Museum Director to prioritize the completion of a baseline inventory of all U.S. Naval Academy Museum assets and document the inventory results.

Rec. 1.b: The DoD OIG recommended that the U.S. Naval Academy Superintendent direct the U.S. Naval Academy Museum Director to reconcile the U.S. Naval Academy Museum Found-in-Collection and duplicate items with already accessioned inventory items when possible.

(U) Rec. A: Report is Classified.

(U) Rec. C: Report is Classified.

(U) Rec. C: Report is Classified.

(U) Rec. C: Report is Classified.

M/OAA/CAS/CAM determine the allowability of the $3,054,996 in questioned costs ($2,856,719 ineligible and $198,277 unsupported) identified on pages I-21 and II-1 of Gelman, Rosenburg & Freedman's audit report and the difference between the indirect cost rate charges and the approved rate of 14.41 percent for agreements AID-OFDA-G-13-00165, AID-OFDA-G-13-00145, and AID-623-A-12-00026 on pages I-6 to I-7 and recover from the African Development Solutions the amounts determined to be unallowable.

DCHA/FFP determine the allowability of the $101,902 in unsupported questioned costs identified on page I-21 of Gelman, Rosenburg & Freedman's audit report and the difference between the indirect cost rate charges and the approved rate of 14.41 percent for agreement AID-FFP-G-14-00001 on pages I-6 to I-7 and recover from the African Development Solutions the amounts determined to be unallowable.

The Bureau of Diplomatic Security, Office of Personnel Security and Suitability should determine the actual cost of the security clearance work it performs for other Government agencies in order to fully recoup its expended funds, in accordance with the Economy Act and Department policy.

Conduct a comprehensive review of U.S. Penitentiary Lewisburg's Special Management Unit that addresses the staffing, treatment, conditions of confinement, and performance metrics of the program.

Track all inmates in single-cell confinement and monitor, as appropriate, the cumulative amount of time that inmates with mental illness spend in restrictive housing, including single-cell confinement.

Identify all forms of restrictive housing utilized throughout its institutions and ensure that all local policies are updated to reflect standards for all inmates in restrictive housing consistent with established nationwide policies.

We recommend that the General Deputy Assistant Secretary for Community Planning and Development, develop and implement a quality control review process at the headquarters level to ensure compliance with monitoring requirements for reports and exhibits, to include but not be limited to explaining procedures performed and adequately explaining and providing supporting documentation for conclusions drawn.

We recommend that the Director CGIS articulate in policy what constitutes an OIG-referable allegation, train all necessary staff accordingly, and ensure that CGIS refers the requisite allegation to the OIG.

We recommend the CGIS Director consult with the Coast Guard Directives and Publications Division, CG-612, and replace the existing Coast Guard Investigations Manual with a document that complies with Systems Manual requirements.

We recommend the CGIS Director continue to update investigative policy and follow the Coast Guard clearance process outlined in M5215.6 prior to issuing new policy.

Recommendation not publicly available.

Recommendation not publicly available.

Recommendation not publicly available.

Recommendation not publicly available.

Recommendation not publicly available.

Recommendation not publicly available.

Recommendation not publicly available.

Recommendation is not publicly available.

Recommendation is not publicly available.

Recommendation is not publicly available.

Recommendation is not publicly available.

Recommendation is not publicly available.

Recommendation is not publicly available.

Implement revised code enforcement program policies and procedures to meet CDBG requirements. This will help ensure that the remaining $328,918 budgeted for code enforcement activity 531 is put to better use.

Support the $31,186 After School program (activity 501) costs, including the reasonableness of the contract costs and meeting the limited clientele national objective, or repay the program from non-Federal funds.

Support the reasonableness of the $95,736 in cost allocations charged as CDBG administrative (activity 522) costs or repay the costs from non-Federal funds.

Recovers $147,515 from the City, if applicable.

Sensitive information redacted

The Commissioner, Wage and Investment Division, should correct ANMF programming to compute and assess the Failure to File penalty on Form 1040NR, U.S. Nonresident Alien Income Tax Return, accounts in which the Taxpayer Identification Number is an Employer Identification Number.

The Commissioner, Wage and Investment Division, should Correct ANMF programming to use the correct date when computing the Failure to Pay penalty. In addition, programming should be corrected to ensure that the proper penalty rate is used to compute the penalty amount.

Determine whether revisions to the post-shooting incident procedures should be made across the Department's law enforcement components to address the issue of shooting incidents outside the United States by a foreign LEO working on a joint law enforcement operation with a DOJ component. We also recommend that the Deputy Attorney General consider whether revisions to the components' post-shooting incident procedures should be made to ensure that the requirements are appropriate and consistent across the Department's law enforcement components.

Provide documentation to show that prices paid for purchases of products and services totaling $970,381 were fair and reasonable or reimburse the project from nonproject funds for any amounts that were not fair and reasonable.

USAID/Pakistan determine the allowability of ineligible questioned cost of $192,423 discussed on page 2 of the memorandum and identified on pages 13 and 14 of the audit report and detailed on pages 15-17, and recover from the recipient any amounts determined to be unallowable.