Open Recommendations

[Description omitted; DOJ has determined that this recommendation contains information that is limited official use or classified.]

[Description omitted; DOJ has determined that this recommendation contains information that is limited official use or classified.]

We recommend that FWS require the Division to certify that grant-funded, real properties are used for their intended purposes.

We recommend that the Director of the HUD's Buffalo Office of Community Planning and Development instruct City officials to provide documentation to adequately support that $70,538 disbursed and $150,000 obligated were for eligible costs. Any costs determined to be ineligible should be reimbursed from non-Federal funds.

We recommend that the Director of the HUD's Buffalo Office of Community Planning and Development instruct City officials to strengthen monitoring procedures for CDBG-funded subgrantees to ensure compliance with program requirements.

We recommend that the Director of the HUD's Buffalo Office of Community Planning and Development instruct City officials to reprogram unexpended funds of $2,516 on a subgrantee agreement that expired June 30, 2015, for use by other eligible CDBG activities so that these funds are put to better use.

We recommend that the Director of the HUD's Buffalo Office of Community Planning and Development instruct City officials to spend program income of $113,733 on eligible CDBG activities before drawing down additional CDBG entitlement funds, thus ensuring that these funds are put to better use.

We recommend that the Director of the HUD's Buffalo Office of Community Planning and Development instruct City officials to implement procedures to ensure that program income received by subgrantees is properly reported in HUD's integrated Disbursement and Information System and spent before funds are drawn down from the U.S. Treasury.

We recommend that the Director of the HUD's Buffalo Office of Community Planning and Development instruct City officials to strengthen subgrant procedures to ensure that all required documents are received, explanations are obtained when prior performance does not meet goals, and subgrants are executed in a timely manner.

Submit a plan for how it will proceed with respect to the multipurpose facility project, including a schedule that HUD can track to ensure its completion. HUD must reevaluate the feasibility of the activity and determine the eligibility of the $8,111,304 already invested. (Footnote 4: Total investments of $8,232,388 were adjusted to account for $109,084 questioned in recommendation 2A and $12,000 in recommendation 2B.) If HUD determines that the activity has been canceled or is not feasible, the Municipality must commit any unused loan proceeds for future loan repayments.

Submit a plan for how it will proceed with respect to the municipal cemetery project, including a schedule that HUD can track to ensure its completion. HUD must reevaluate the feasibility of the activity and determine the eligibility of the $1,454,801 already invested. If HUD determines that the activity has been canceled or is not feasible, the Municipality must commit any unused loan proceeds for future loan repayments.

Provide supporting documentation showing that it complied with all environmental requirements. If the Municipality does not provide evidence that it complied with all environmental requirements, HUD must initiate appropriate sanctions under 24 CFR 58.77(d)(1)(v) for noncompliance.

Provide HUD the additional security requirements according to the loan agreement.

Develop and implement a financial management system in accordance with HUD requirements to ensure that program funds can be traced to a level, which ensures that such funds have not been used in violation of the restrictions and prohibitions of applicable statutes.

Update existing MAOs in accordance with established timelines.

The Office of Administration should implement a control to ensure program integrity of the Financial Management Integrated System key vendor data files on an ongoing basis.

The Office of Administration should correct the discrepant vendor information identified during the ongoing program integrity reviews.

The Bureau of Fiscal Operations should implement updated Accounts Payable procedures to coincide with the deployment of the Financial Management Integrated System enhancements for the Invoice Processing Platform.

(U) Rec. 1: The DoD OIG recommended that the Commander of U.S. Cyber Command, the Chiefs of Staff for the U.S. Army and U.S. Air Force, the Chief of Naval Operations, and the Commandant of the Marine Corps develop a doctrine, organization, training, materiel, leadership and education, personnel, facilities, and policy framework that addresses strategies to build, grow, and sustain the Cyber Mission Force.

(U) Rec. 2: The DoD OIG recommended that the Commander of U.S. Cyber Command, the Chiefs of Staff for the U.S. Army and the U.S. Air Force, the Chief of Naval Operations, and the Commandant of the Marine Corps formalize an agreement to focus capability development on functional and mission areas consistent with results of the mission alignment board.

(U) Rec. 2: The DoD OIG recommended that the Commander of U.S. Cyber Command, the Chiefs of Staff for the U.S. Army and the U.S. Air Force, the Chief of Naval Operations, and the Commandant of the Marine Corps formalize an agreement to focus capability development on functional and mission areas consistent with results of the mission alignment board.

Establish a process to track the amount HUD owes to PHAs to cover prepayment shortages and provide the information to OCFO so that it can be properly recognized as accounts payable.

Contact all other HUD program offices to determine whether any other programs authorize or are aware of grantees holding funds in advance of their immediate disbursement needs and determine financial statement impact on and compliance with Treasury cash management requirements of any found.

KPMG recommends that the OCIO document and map access rights in OPM systems to personnel roles and functions, following the principle of 'least privilege'.

KPMG recommends that the OCIO enhance OPM’s information security control monitoring program to detect information security control weaknesses by: • Implementing and monitoring procedures to ensure system access is appropriately granted to new users, consistent with the OPM access approval process; and Monitoring the process for the identification and removal of separated users to ensure that user access is removed timely upon separation; implementing procedures to ensure that user access, including user accounts and associated roles, are reviewed on a periodic basis consistent with the nature and risk of the system, and modifying any necessary accounts identified.