Open Recommendations

Embassy Brazzaville, in coordination with the Bureau of Democracy, Human Rights, and Labor and the Bureau of African Affairs, should bring its Leahy vetting practices into compliance with the embassy's standard operating procedures and Department guidance.

Embassy Brazzaville should document public diplomacy grants in accordance with Department standards.

Embassy Brazzaville, in coordination with the Bureau of Consular Affairs, Bureau of Diplomatic Security, and the Bureau of Overseas Buildings Operations, should provide consular applicants with a waiting area that meets Department standards.

Embassy Brazzaville should implement a process to regularly review and update its management policies.

Embassy Brazzaville should submit the per diem, post hardship differential, and education allowance surveys in accordance with Department standards.

Embassy Brazzaville should bring its furniture and appliance pool program into compliance with Department standards.

Embassy Brazzaville should bring its contract administration program into compliance with Department standards.

Embassy Brazzaville should compete its procurement actions in accordance with Department standards and federal regulations.

Embassy Brazzaville should revise its motor vehicle policy to adhere to Department standards for other authorized use of U.S. government vehicles.

Embassy Brazzaville should perform workplace hazard inspections of both high-risk and low-risk workplaces in accordance with Department standards.

Embassy Brazzaville should bring its swimming pool safety program into compliance with Department standards.

Embassy Brazzaville should complete post occupational safety and health officer certifications for all its residential and non-residential properties in accordance with Department standards.

Embassy Brazzaville should publish boat safety guidelines for its boat program and manage the program in accordance with Department standards.

Embassy Brazzaville, in coordination with the Bureau of Overseas Buildings Operations, should obtain authorization to use a shipping container as functional space or remove it in accordance with Department standards.

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

Embassy Brazzaville should perform maintenance on its water distillers and document the work in accordance with Department standards.

Embassy Brazzaville, in coordination with the Bureau of Global Talent Management, should update the embassy's local compensation plan in accordance with Department standards.

Embassy Brazzaville, in coordination with the Bureau of Global Talent Management, should update the locally employed staff handbook in accordance with Department standards.

Embassy Brazzaville should review and revise locally employed staff position descriptions and classify them in accordance with Department standards.

Embassy Brazzaville should require supervisors to complete locally employed staff performance evaluations on time and hold supervisors accountable for noncompliance.

Embassy Brazzaville should review and de-obligate all unliquidated obligations without activity for more than 1 year, in accordance with Department standards, so that funds of up to $1.26 million can be put to better use.

Embassy Brazzaville should establish and implement standard operating procedures to review and de-obligate unliquidated obligations in accordance with Department standards.

Embassy Brazzaville should send its miscellaneous receipts from the sale of fuel to privately owned vehicles to the U.S. Treasury, as required by law.

Embassy Brazzaville should track outstanding salary advances and close out overdue salary advances in accordance with Department guidelines.

Embassy Brazzaville should manage its official residence expenses in accordance with Department standards.

Embassy Brazzaville should complete all information systems security officer responsibilities in accordance with Department standards.

Embassy Brazzaville should repair its high-frequency radio and conduct monthly checks in accordance with Department standards.

Embassy Brazzaville should establish and register a local Information Technology Configuration Control Board in accordance with Department standards.

Embassy Brazzaville should implement a records management program that complies with Department standards.

Ensure the appropriate individuals are trained through a structured ERM program training to increase knowledge and understanding throughout the organization and share key takeaways and materials with employees at all levels to effectively contribute to the organization’s program success.

Assess and update the Commission’s existing policies and procedures to ensure compliance with federal requirements and that the policies and procedures reflect the processes that it wants to adopt.

Research and adopt an appropriate ERM maturity model.

Develop and implement effective key controls that identify risks and assign the Commission’s risk tolerances by aligning each control objective with the appropriate control activity and completing an updated entity-level control and results assessment.

Include a process in the ERM program to include documenting management’s determination of key process decisions for its other process considerations.

Develop and implement a process for tracking the consolidation of risks.

Enhance risk assessment procedures to enable proper identification of processes and controls over Guarantee Loan Cancellations to insure all loans canceled in [redacted language] are completely and accurately recorded in [redacted language].

Reinforce controls over the review of the subsidy rates inputted into [redacted language] to address gaps identified in this NFR.

Enhance processes and controls over insurance cancellations to ensure all transactions are recorded by [redacted language] and are completely and accurately recorded in [redacted language].

We recommend that EXIM management design and implement monitoring controls to help ensure that password configurations for the [redacted language] are in compliance with the Standard Operating Procedures for [redacted language] Procedures and NIST SP 800-53, Revision 5.1, Release 5.1.1.

We recommend that EXIM management design and implement monitoring controls to help ensure that access to develop and implement changes into production is appropriately segregated.

Treasury OIG should follow-up with Kiowa's management to confirm if the $6,919,819 in Contracts greater than or equal to $50,000 payment type are recouped or replaced by other eligible expenditures, not previously charged to CRF, that were incurred during the period of performance. Further, based on Kiowa's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Contracts greater than or equal to $50,000 payment type.

Treasury OIG should follow-up with Kiowa's management to confirm if the $62,744 in Contracts greater than or equal to $50,000 payment type are recouped or replaced by other eligible expenditures, not previously charged to CRF, that were incurred during the period of performance. Further, based on Kiowa's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Contracts greater than or equal to $50,000 payment type.

Treasury OIG should follow-up with Kiowa's management to confirm if the $727,002 in Contracts greater than or equal to $50,000 payment type are recouped or replaced by other eligible expenditures, not previously charged to CRF, that were incurred during the period of performance. Further, based on Kiowa's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Contracts greater than or equal to $50,000 payment type.

TOIG should follow-up with Kiowa's management to confirm if the $124,535 noted as ineligible expenditures within the Contracts greater than or equal to $50,000, payment type are recouped or replaced by other eligible expenditures, not previously charged to CRF, that were incurred during the period of performance. Further, based on Kiowa's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace ineligible transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Contracts greater than or equal to $50,000 payment type.

Treasury OIG should follow-up with Kiowa's management to confirm if the $1,832 in Aggregate Reporting less than $50,000 payment type are recouped or replaced by other supported expenditures, not previously charged to CRF, that were incurred during the period of performance. Further, based on Kiowa's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Aggregate Reporting less than $50,000 payment type.

Treasury OIG should follow-up with Kiowa's management to confirm if the $38,162 noted as unsupported expenditures within the Aggregate Payments to Individuals payment type are recouped or replaced by other eligible expenditures, not previously charged to CRF, that were incurred during the period of performance. Further, based on Kiowa's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace ineligible transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for Aggregate Payments to Individuals.

Treasury OIG should follow-up with Kiowa's management to confirm if the $1,860 noted as ineligible expenditures within the Aggregate Payments to Individuals payment type are recouped or replaced by other eligible expenditures, not previously charged to CRF, that were incurred during the period of performance. Further, based on Kiowa's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace ineligible transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for Aggregate Payments to Individuals.

Treasury OIG should follow-up with Kiowa's management to confirm if the $654,200 noted as ineligible expenditures within the Aggregate Payments to Individuals payment type are recouped or replaced by other eligible expenditures, not previously charged to CRF, that were incurred during the period of performance. Further, based on Kiowa's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace ineligible transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Contracts greater than or equal to $50,000 payment type.

Treasury OIG should follow-up with Kiowa's management regarding the remaining $12,678 of attorney's fees expenses within the Contracts greater than or equal to $50,000 payment type not tested during Castro's desk review to determine if there are additional unsupported or ineligible questioned costs.

Treasury OIG should determine the feasibility of following up with Kiowa over the $579,443 of additional hardship payments to determine whether these amounts charged to the CRF included previously budgeted expenditures and, if so, Castro recommends Treasury OIG recoup the funds or request that Kiowa's management provide support for eligible expenditures, not previously charged to CRF, that were incurred during the period of performance.