Open Recommendations

Update HUD Handbook 1900.40, Do Not Pay policy, to clearly define the responsibilities for all parties and align it with current laws, processes, and procedures. This should include defining responsibilities for preaward and prepayment verification, and developing a process and governance structure to ensure that preaward and prepayment verification are consistently performed across HUDs programs.StatusHUD has until August 25, 2025 to provide its corrective action plan to OIG for review.Analysis

Update and implement FAD monitoring procedures to include routine, documented monitoring activities to ensure timely implementation of corrective actions.

Develop and implement guidance to clearly define the frequency with which OASCR will conduct civil rights compliance reviews.

Develop Civil Rights Compliance Review policies, procedures, and practices, implementing an alternative process to ensure USDA programs are regularly assessed when budget and staffing resources are limited.

We recommend that USAID's Chief of Travel and Transportation review the list of 33 separated users whose accounts in the End-to-End Travel system that have no record of being disabled and, if they are not needed, disable them.

We recommend that USAID's Chief of Travel and Transportation determine the activities of 11 separated users who logged into the End-to-End Travel system after their termination dates and take appropriate action.

We recommend that USAID's Chief of Travel and Transportation designate an Information System Security Officer to perform security functions for the End-to-End Travel system in accordance with USAID policy.

We recommend that USAID's Chief of Travel and Transportation revise the system security plan to require account managers for the End-to-End Travel system to be notified about personnel separations in a timely manner and receive sufficient time to disable system access within 24 hours, rather than 3 days, of a user's separation.

FHFA should take actions as it deems appropriate regarding the $95,768 in recruitment bonuses identified above ($20,000 + $75,768) for which FHFA has not provided documentary support.

FHFA should reinforce to all Agency personnel the requirements of the Executive and Non-Executive Compensation Policy as it relates to recruitment bonuses.

CMS should obtain the Federal shares of MLR remittances from States that failed to return these amounts to CMS for the 2017-2018 and 2018-2019 MLR reporting years.

CMS should develop the capacity to systematically track and readily determine the amounts of the Federal shares of MLR remittances that States return to CMS.

CMS should improve internal communication to confirm that States return the Federal shares of the MLR remittance amounts reported annually to CMS.

CMS should routinely confirm that States return the Federal shares of State-reported MLR remittance amounts.

CMS should develop procedures to track (a) when each State is expected to return the required Federal shares of MLR remittances owed and (b) whether States have returned the Federal shares timely.

We recommend that Acting Office Director, Office of Polar Programs, consider including requirements in the Antarctic Science and Engineering Support contract for minimum contractor staffing levels for critical program areas such as Central Communications and the Fire Department needed to meet minimum safety standards.

We recommend that Acting Office Director, Office of Polar Programs, consider requiring a replacement schedule for Aircraft Rescue and Fire Fighting vehicles and equipment according to Federal Aviation Administration guidance in the Antarctic Science and Engineering Support Contract.

We recommend that Acting Office Director, Office of Polar Programs, ensure the Antarctic Support Contractor takes corrective action related to the food storage occupational hazards identified in this report.

We recommend that the General Counsel ensure all nondisclosure agreements and forms currently in use by the
Department and identified in this report as noncompliant with the WPEA are updated to include the anti-gag provision statement.

We recommend that the General Counsel develop and issue written policies and procedures and create a process, to include identifying those responsible for the implementation and management of the process, to ensure that all nondisclosure forms and agreements, including settlement agreements, are tracked and comply with Federal law and include the anti-gag provision statement when required.

The Chief, Taxpayer Services Division, should define measures and
establish monitoring activities to assess its success in mitigating racial disparities related to the EITC examination selection process.

The Chief, Taxpayer Services Division, should establish a monitoring
process between the division and the enterprise level to ensure that revisions to “planned examination starts” at either level are communicated and aligned so that there is consistency when measuring actual results at both the division and enterprise levels.

The Chief, Taxpayer Services Division, should define measures and establish monitoring activities to assess its success in mitigating racial disparities related to the EITC examination selection process.

The Chief, Taxpayer Services Division, should establish a monitoring process between the division and the enterprise level to ensure that revisions to “planned examination starts” at either level are communicated and aligned so that there is consistency when
measuring actual results at both the division and enterprise levels.

The Chief, Taxpayer Services Division, should define measures and establish monitoring activities to assess its success in mitigating racial disparities related to the EITC examination selection process.

The Chief, Taxpayer Services Division, should establish a monitoring process between the division and the enterprise level to ensure that revisions to "planned examination starts" at either level are communicated and aligned so that there is consistency when measuring actual results at both the division and enterprise levels.

Conduct an analysis of the new IP PIN procedures to 1) identify the impact on taxpayer filing behavior and refundable credits claimed; 2) evaluate the number of returns selected for post-refund review; and 3) measure the dollar impact to tax
administration/improper payments.

Upon completing the analysis noted in Recommendation 2, determine if the new IP PIN procedures should be continued.

We recommend the Senior Vice President, Commercial, Communications, and Customer Affairs, in conjunction with the Senior Vice President, Economic Development, develop a plan for future business arrangements with industrial customer to mitigate the risk of TVA not fully recovering infrastructure costs for the additional capacity.

We recommend the Vice President, Transmission Planning and Projects, ensure outstanding actions to mitigate the risk of future transmission cost overruns are completed and process changes documented.

We recommend that OSMRE require the States, including the Pennsylvania Department of Environmental Protection, to place warning signs and, when practical, access control mechanisms at dangerous sites that are accessible to the public and have been identified for reclamation with Federal funding.

We recommend that OSMRE require the Pennsylvania Department of Environmental Protection to develop monitoring guidance for solicitation for contracts above the simplified acquisition threshold that are issued by subgrantees.

Ensure that prior to awarding future subawards to the Foundation, that the Foundation: (a) updates its written policies and procedures to ensure performance data reported in the Performance Measurement Tool is accurate and supporting records are maintained, and (b) institutes controls to enforce its written policies and procedures requiring the retention of time and attendance records with evidence of supervisory review and approval that detail time spent on VOCA-related activities.

Remedy $18,983 in unsupported personnel costs for subaward 41718.

Ensure Freed Life establishes policies and procedures to ensure the Tennessee DFA is notified of events impacting the accomplishment of subaward objectives and any related financial or budget implications.

Ensure Freed Life updates its written policies and procedures to ensure performance data reported in the Performance Measurement Tool is accurate and supporting records are maintained.

Remedy $119,924 in unsupported personnel costs for subaward 52636 and $75,759 in unsupported personnel costs for subaward 52637.

Ensure Freed Life develops and implements a system of internal controls that provides reasonable assurance that personnel charges are accurate, allowable, and properly allocated and based on records that accurately reflect the time spent on VOCA-related activities.

USAID/Pakistan determine the allowability of $546,329 in questioned costs ($389,949 ineligible and $156,380 unsupported) detailed on pages 31 to 33 of the audit report and recover any amount that is unallowable.

(U) Rec. 1.a.1: This recommendation is Controlled Unclassified Information

(U) Rec. 1.a.2: This recommendation is Controlled Unclassified Information

(U) Rec. 1.a.3: This recommendation is Controlled Unclassified Information

(U) Rec. 1.a.4: This recommendation is Controlled Unclassified Information

(U) Rec. 1.a.5: This recommendation is Controlled Unclassified Information

(U) Rec. 1.e: This recommendation is Controlled Unclassified Information

(U) Rec. 1.g: This recommendation is Controlled Unclassified Information

(U) Rec. 1.i: This recommendation is Controlled Unclassified Information

EXIM's Office of External Engagement, in coordination with the Office of the Chairman, should establish consistent nomination processes for all award categories that delineate roles and responsibilities.

EXIM's Office of External Engagement, in coordination with the Office of the Chairman, should establish criteria for selecting awardee(s) for each award category, including special award categories.

EXIM's Office of External Engagement, in coordination with the Chief Risk Officer, should complete a risk profile, or assessment, to identify all potential risks to the awards program.