Open Recommendations

Enhance monitoring capabilities related to existing deficiencies to address existing design deficiencies and improve operating effectiveness of the related controls in a timely manner. Specifically, management should consider a baseline (current year) assessment and compare against management's design (future state) of the internal control system to address the objectives and risks of the Department.

Develop new and/or enhance existing training for procurement personnel and other stakeholders to more accurately respond to the prepayment and accrual data calls and record expenses appropriately, including consideration of the completeness and accuracy of data call responses.

Reinforce existing policies and procedures related to identifying expenses and obligations related to capitalizable projects, including consideration of the spending object code.

Risk Management

Risk Management

USAC - Access Controls

USAC - Access Controls

Supply Chain Risk Management

Configuration Management

Identity Access Management

FDA should define specific factors that would require FDA's accelerated approval council to advise on certain drug applications.

FDA should take steps to ensure appropriate documentation of meetings with sponsors in drug approval administrative files.

FDA should define specific factors that would require FDA's accelerated approval council to advise on certain drug applications.

FDA should take steps to ensure appropriate documentation of meetings with sponsors in drug approval administrative files.

We recommend the Department design policies and procedures to perform and document a risk assessment of new or revised accounting standards.

We recommend that management across the Department continue to develop and implement policy and standardized procedures in conjunction with the Asset Management Council for tracking fixed asset projects constructed by or with other Federal agencies.

We recommend the Department provide ongoing guidance and training to bureaus and offices to ensure compliance with the standards.

We recommend the Department perform a thorough risk assessment to identify changes needed to internal control processes and controls, including establishment of an information technology solution, to ensure ongoing compliance with SFFAS 54.

We recommend that management across the Department maintain strong communication channels with external Federal agencies involved in constructing assets on the Department's behalf. This should include establishing formal agreements, regular meetings, and periodic reconciliations to ensure all fixed asset transactions are transferred, captured, and recorded timely and accurately.

We recommend that management across the Department establish monitoring controls to regularly review and reconcile fixed asset transactions constructed by other Federal agencies within the financial records. This can involve periodic reviews of project documentation, invoices, and payment records to ensure completeness and accuracy.

We recommend that management across the Department conduct training sessions for relevant personnel involved in financial record-keeping to enhance their understanding of the importance of tracking construction projects performed by or with other Federal agencies. This will help ensure compliance with established procedures and controls.

1. We recommend the NOAA Administrator ensure that the National Weather Service assesses the extent to which tropical cyclone watches and warnings provide adequate advance notice to the public commensurate with NHC capabilities and emergency manager requirements and revises those products as warranted. 

2. We recommend the NOAA Administrator ensure that the National Weather Service assesses its tropical cyclone forecast verification process to a) determine how best to measure performance excluded by current methodology, b) determine how best to verify tropical cyclone watches and/or warnings to better understand their effectiveness at protecting life and property, and c) implement process improvements as warranted

3. We recommend that the NOAA Administrator ensure that the National Weather Service develops and implements an oversight plan to monitor aircraft scheduling effectiveness, using the initial daily reconnaissance request sent to CARCAH as the baseline.

4. We recommend that the NOAA Administrator ensure that the National Weather Service specifies aircraft collection times critical to the forecast and warning production cycle in the NHOP.

5. We recommend that the NOAA Administrator ensure that the National Weather Service establishes a process with NOAA/OMAO and the AFRC to resolve observed aircraft scheduling deficiencies with an emphasis on meeting NHC requirements and documents the outcomes of these engagements.

6. We recommend the Under Secretary of Commerce for Oceans and Atmosphere ensures the Deputy Under Secretary for Operations implements and maintains an HFIP executive governance agreement to formalize organizational roles, responsibilities, and goals for hurricane forecasting and warning improvement.

7. We recommend the Under Secretary of Commerce for Oceans and Atmosphere ensures the Deputy Under Secretary for Operations establishes clear goals, desired outcomes, and reporting mechanisms for SBES initiatives intended to elicit action to reduce the loss of life and damage to property.

8. We recommend the Under Secretary of Commerce for Oceans and Atmosphere ensures the Deputy Under Secretary for Operations evaluates how to integrate collection of socioeconomic data to align with NOAA’s institutional observations requirements process.

The Office of Inspector General recommends the Office of Congressional and Public Affairs update Policies and Procedures Manual 201, Information Release Policy, to include the “anti-gag” statement from the Whistleblower Protection Enhancement Act of 2012, as amended.

We recommend that Cattaraugus-Allegany BOCES’ management develop and implement grant management policies and procedures to ensure timely preparation and submission of the required reports.

We recommend that the Florida Agency for Health Care Administration ensure that providers correct the 120 instances of provider noncompliance identified in this report.

We recommend that the Florida Agency for Health Care Administration improve its oversight and monitoring of providers.

We recommend that the Florida Agency for Health Care Administration work with providers to improve their facilities, staffing, and training.

The Chief, Facilities Management and Security Services, should develop standard operating procedures for sensitive document safeguarding and destruction to ensure uniformity and consistency across all IRS facilities.

The Chief, Facilities Management and Security Services, should immediately evaluate the 110 facilities not covered under the national or local contracts to ensure that the IRS has sensitive document safeguarding and destruction procedures in place that comply with NIST guidelines.

The Chief, Facilities Management and Security Services, should ensure that all bins that do not meet requirements are replaced at the Kansas City, Missouri, IRS facility.

The Chief, Facilities Management and Security Services, should develop processes and procedures to periodically inspect bins to identify damaged and altered bins and work with local subcontractors to replace the bins at all IRS facilities.

The Chief, Facilities Management and Security Services, should ensure that all bins at every IRS facility are labeled properly to instruct employees to only discard sensitive documents in locked bins solely used for destruction purposes.

The Chief, Facilities Management and Security Services, should perform annual inspections of all facilities used by subcontractors for sensitive document destruction to ensure compliance with NIST guidelines (e.g., shred, burn, mulch, pulp, or pulverize sensitive documents beyond recognition and reconstruction).

The Chief, Facilities Management and Security Services, should complete an up-to-date cost-benefit analysis to ensure that there is optimal bin size and number of bins based on the number of employees at all 387 IRS facilities covered under the national contract.

The Chief, Facilities Management and Security Services, should designate FMSS personnel on-site at each of the IRS facilities whose responsibilities are to verify what is serviced matches to the subcontractor CODs and to ensure that only full bins are retrieved for destruction.

The Chief, Facilities Management and Security Services, should develop processes and procedures to ensure that only full bins are serviced and scanned and compare invoices to bin scan reports to only pay for those bins scanned.

Develop, implement, and document key internal control activities RBS identifies as necessary to ensure RBS State Offices are conducting and documenting the results of annual onsite reviews to ensure the grantee follows Federal regulations and the terms and conditions of the grants.

Develop, implement, and document key internal control activities RBS identifies as necessary to ensure RBS State Offices approve reimbursement requests for grantees who requested reimbursement for expenses prior to the date the Financial Assistance Agreement was executed.

We recommend that FWS require the Washington Department of Fish and Wildlife to resolve the $7,801 (Federal share) in costs associated with the unsupported equipment usage rates.

We recommend that FWS require the Washington Department of Fish and Wildlife to resolve the $2,996,019 Federal share of questioned costs related to unsupported in-kind contributions.

We recommend that FWS require the Washington Department of Fish and Wildlife to develop and implement Department-wide procedures for tracking, verifying, and certifying volunteer time that align with those of regular personnel services, including a requirement that individual volunteers verify their hours accurately reflect actual hours worked to ensure proper segregation of duties.

We recommend that FWS require the Washington Department of Fish and Wildlife to develop and implement a formalized process to calculate, document, and update equipment usage rates that align with Federal criteria and FWS guidance.

We recommend that the Orphaned Wells Program Office develop and implement policy to require review of all quarterly reports in a timely manner and complete any outstanding reviews.