Open Recommendations

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

(U) Rec. 2: Final Report is Classified.

(U) Rec. 3: Final Report is Classified.

Implement a process to thoroughly review the journal entry and supporting documentation used to record and calculate imputed cost, respectively, to ensure that the cost is accurately recorded in the general ledger.

Take appropriate action to award retirement benefits to the 35 claimants identified in our audit.

To prevent future errors, establish controls to ensure employees request and document evidence of lag earnings when claimants allege such earnings.

To prevent future errors, establish controls to ensure employees review prior retirement claims for claimants who may be entitled to additional benefits based on prior claims.

The Marion VA Health Care System Director evaluates the facility fall prevention policy to consider expectations for mental health staff’s role in responding to patient reports of falls at home.

The Marion VA Health Care System Director ensures compliance with the facility patient problem list standard operating procedure.

The Marion VA Health Care System Director strengthens processes to ensure compliance with Veterans Health Administration timeliness standards for obtaining and scanning community care records.

The Marion VA Health Care System Director ensures mental health staff adhere to Veterans Health Administration requirements on safety planning during high risk for suicide patient record flag patient contacts.

Verify that Wajir South Development Association corrects the three instances of material noncompliance detailed on page 32 of the audit report.

Develop a plan to timely execute IRDTS use for all programs subject to spot-check and program review, to improve the process of using spot check review results, enhance program accountability and integrity, and reduce payment errors.

Establish a process to regularly use data collected from the spot check reviews for each of its programs that rely on self-certification to identify actions it must take to improve the payment process and reduce payment inaccuracy.

Review the more than $16.4 million in questioned costs identified in one State for ECP payments made from August 2023 through May 2025. As appropriate, recover any costs determined to be unallowable due to violation of agency policy or make additional payments for identified underpayments.

Ensure the applicable State rescinds its guidance that contradicts national guidance.

Rec. 1: The DoD OIG recommended that the Secretaries of the Military Departments, in coordination with the Under Secretary of Defense for Research and Engineering, develop procedures to provide formal, annual updates to the list of technical problems and research challenges likely to be addressable by quantum computers in the next 1 to 3 years, as required by section 214 of the FY 2021 National Defense Authorization Act.

Ensure that the updated OMB Circular A-136 is utilized when preparing and reviewing the financial statements and footnote disclosures.

Design and implement policies and procedures to have the reviewer of the financial statements and note disclosures thoroughly review for completeness, accuracy, and compliance with financial reporting requirements.

Implement a certification sheet detailing the EAC financial statements and note disclosures reviewer(s), and the date of the review(s). Ensure that the certification sheet is appropriately signed.

Develop, document and implement standard operating procedures over the property, plant and equipment process including an independent reconciliation of the amounts recorded in the general ledger to the Property records maintained by the EAC.

Develop and finalize processes and procedures for real property asset management-related activities, to include acquisition, management, utilization, and disposal of owned real property.

Establish and execute a data-driven decision-making process for the current and future use of the Student Residence Center and its operations. At a minimum, this process should:
a.
Identify and centralize sources of Student Residence Center-related financial and non-financial data across the FDIC, as appropriate.
b.
Utilize and analyze financial and non-financial data identified to inform Student Residence Center resource allocation decisions to achieve the best value.

Develop performance goals and objectives for the Student Residence Center, in alignment with the FDIC’s mission, strategic plan, and performance goals.

Leverage FDIC Directive 4010.03, Enterprise Risk Management and Internal Control Program to identify, assess, and manage risks specifically related to achieving the Student Residence Center performance goals and objectives, and coordinate with the Office of Risk Management and Internal Controls, as necessary.

We recommend that the Grantee develop written policies and procedures regarding the management of federal awards, in accordance with the Uniform Guidance.

We recommend that the Grantee revise the final Form SF-270 report issued to ARC to reflect the correct matching amounts.

Verify that Kenya Red Cross Society corrects the one instance of material noncompliance detailed on page 28 of the audit report.

We recommend the Senior Vice President, Generation Projects and Fleet Services, in conjunction with the Vice President, Transmission System Projects and the Vice President, River Operations, evaluate the results of transmission studies and develop a plan to determine which transmission upgrades to pursue and responsibilities for funding.

We recommend the Senior Vice President, Generation Projects and Fleet Services, formalize a process to evaluate transmission impacts in the planning phase for Hydro Life Extension projects.

We recommend the Senior Vice President, Generation Projects and Fleet Services, reinforce the expectation to incorporate lessons learned as part of the continuous improvement process.

Ensure a complete understanding is obtained as to what constitutes accounts payable and accrued
expenses and how that is different from obligated, undelivered orders. In addition, increase the
understanding of what accounts on the trial balance and line items on the financial statements are
impacted by accruals.

Improve the existing worksheet used for accrual calculations by including contract type, services/
goods received, documentation of accrual methodology and accumulate adequate support that is
readily available. The spreadsheet and supporting documentation should be presented to a
supervisor for review as part of the accrual review process.

Ensure a complete understanding is obtained as to what constitutes accounts payable and accrued
expenses and how that is different from obligated, undelivered orders. In addition, increase the
understanding of what accounts on the trial balance and line items on the financial statements are
impacted by accruals.

Improve the existing worksheet used for accrual calculations by including contract type,
services/goods received, documentation of accrual methodology and accumulate adequate support
that is readily available. The spreadsheet and supporting documentation should be presented to a
supervisor for review as part of the accrual review process.

We recommend the Administrative Services Director review all open obligations with ARC and project
management personnel to verify the accuracy of all undelivered account balances.

We suggest FLRA revisit their existing internal control procedures for reviewing ARC services to ensure
complementary customer agency controls included in the ARC SOC 1 Type 2 report have been
incorporated into the internal control process.

We understand that this submission was only one day late and acknowledge that other submissions tested did not show late reporting. We recommend that FLRA considers unexpected events or employee
absences to ensure timely filing.

Work with the Cabinet for Health and Family Services to determine whether it correctly charged indirect costs to SSA’s programs since April 2024 and make any necessary corrections.

Strengthen FHWA's process to validate that State Department of Transportation (DOT) ATCMTD reimbursement requests comply with Federal regulations.

Strengthen FHWA's process to evaluate that State DOTs have demonstrated how they will carry out financial oversight responsibilities for ATCMTD grants in accordance with their Stewardship and Oversight Agreements with FHWA.

Strengthen FHWA's process to evaluate that State DOTs maintain supporting documentation for ATCMTD reimbursements upon FHWA's request as required in their Stewardship and Oversight Agreements.

Direct FHWA's Office of Acquisition and Grants Management to revise language in the Acquisition Procurement Memorandum 009-G defining the level of detail direct recipients need to submit in support of their reimbursement request for FHWA officials to complete sufficient reviews and approve reimbursement.

Require FHWA's Office of Acquisition and Grants Management to obtain detailed support for the $1.9 million in unsupported costs we identified in this report, seek recovery from the recipient for any or all of these unsupported costs that cannot be validated, or provide adequate rationale for not recovering them.

We recommend that the Assistant Secretary for Special Education and Rehabilitative Services require Nebraska to ensure that Omaha provides sufficient training and instruction to employees responsible for developing and reviewing IEPs, which in part should remind staff to follow applicable guidance in Omaha’s Special Education Handbook, review IEPs annually, ensure that all required team members attend IEP team meetings, and complete all sections of the IEP template and Notice of IEP Team Meeting form. The training and instruction should be provided to employees on a regular and recurring basis.

We recommend that the Assistant Secretary for Special Education and Rehabilitative Services require Nebraska to ensure that Omaha develops policies, procedures, or protocols that describe how and in what level of detail special education staff and other service providers should document the IEP services they provide to each student; and how and for what amount of time that documentation should be retained.

The Facility Director ensures regular communication between mental health and executive leaders regarding staffing needs and mental health processes.

The Facility Director ensures the Mental Health Executive Council operates in accordance with Veterans Health Administration requirements.

The Chief of Mental Health ensures a full-time, dedicated local recovery coordinator is integrated into the inpatient mental health unit to support recovery-oriented care.

The Chief of Mental Health ensures mental health leaders develop and implement written processes for staff training, education, and recovery-oriented services.