Open Recommendations

(U) Rec. 1.d: The DoD OIG recommended that the DoD Chief Information Officer direct DoD Components, including the Coast Guard, in coordination with the DoD Component Chief Information Security Officers, Chief Information Officers, and Authorizing Officials, to implement a process, such as periodic reviews of the Enterprise Mission Assurance Support Service, or an equivalent system, to ensure that officials are accurately reporting the system authorization status for non?national security systems in accordance with DoD guidance.

(U) Rec. 1.e: The DoD OIG recommended that the DoD Chief Information Officer direct DoD Components, including the Coast Guard, in coordination with the DoD Component Chief Information Security Officers, Chief Information Officers, and Authorizing Officials, to update the Enterprise Mission Assurance Support Service, or an equivalent system, to ensure that it captures compliance information for all controls associated with Inspector General Federal Information Security Modernization Act of 2014 reporting metrics for their non-national security systems.

(U) Rec. 1.f: The DoD OIG recommended that the DoD Chief Information Officer direct DoD Components, including the Coast Guard, in coordination with the DoD Component Chief Information Security Officers, Chief Information Officers, and Authorizing Officials, to develop and implement a process, such as periodic reviews of the Enterprise Mission Assurance Support Service, or an equivalent system, to ensure that officials implemented the necessary National Institute of Standards and Technology information system controls and accurately reported the status for all non-national security systems.

(U) Rec. 1.g: The DoD OIG recommended that the DoD Chief Information Officer direct DoD Components, including the Coast Guard, in coordination with the DoD Component Chief Information Security Officers, Chief Information Officers, and Authorizing Officials, to require officials to develop a plan of action and milestones for non-national security systems that have not implemented all Inspector General Federal Information Security Modernization Act of 2014 reporting metrics-related controls or those systems with a low implementation percentage (for example, below 75 percent), and track the completion of the plans until such controls are implemented or have elevated to an acceptable level…

(U) Rec. 2: The DoD OIG recommended that the DoD Chief Information Officer direct the Army Chief Information Officer, in coordination with their Chief Information Security Officer and Authorizing Officials, to review the Enterprise Mission Assurance Support Service, or an equivalent system, to ensure that officials are correctly reporting the system authorization status for their non-national security systems and update the status for any miscategorized systems.

(U) Rec. 3: The DoD OIG recommended that the DoD Chief Information Officer direct the Navy Chief Information Officer, in coordination with their Chief Information Security Officer and Authorizing Officials, to review the Enterprise Mission Assurance Support Service, or an equivalent system, to ensure that officials are correctly reporting the system authorization status for their non-national security systems and update the status for any miscategorized systems.

(U) Rec. 4: The DoD OIG recommended that the DoD Chief Information Officer direct the Air Force Chief Information Officer, in coordination with their Chief Information Security Officer and Authorizing Officials, to review the Enterprise Mission Assurance Support Service, or an equivalent system, to ensure that officials are correctly reporting the system authorization status for their non-national security systems and update the status for any miscategorized systems.

(U) Rec. 5: The DoD OIG recommended that the DoD Chief Information Officer direct the Coast Guard Chief Information Officer, in coordination with their Chief Information Security Officer and Authorizing Officials, to review the Enterprise Mission Assurance Support Service, or an equivalent system, to ensure that officials are correctly reporting the system authorization status for their non-national security systems and update the status for any miscategorized systems.

(U) Rec. 6: The DoD OIG recommended that the DoD Chief Information Officer direct the Defense Security Cooperation Agency Chief Information Officer, in coordination with their Chief Information Security Officer and Authorizing Officials, to review the Enterprise Mission Assurance Support Service, or an equivalent system, to ensure that officials are correctly reporting the system authorization status for their non-national security systems and update the status for any miscategorized systems.

Correct all processing errors on cases identified by the review team and report the results to the Office of Inspector General.

Correct all processing errors on cases identified by the review team and report the results to the Office of Inspector General.

(U) Rec. 1.a: The DoD OIG recommended that the Director of the Navy Culture and Force Resilience Office N17 develop and implement a plan with milestones to ensure all Navy commands have a completed local crisis response plan, as required by Office of the Chief of Naval Operations Instruction 1720.4B, Suicide Prevention Program.

(U) Rec. 1.b: The DoD OIG recommended that the Director of the Navy Culture and Force Resilience Office N17 update Office of the Chief of Naval Operations Instruction 1720.4B, Suicide Prevention Program, to assign an office with oversight and annual reporting responsibilities for Naval commanding officers compliance with having a completed crisis response plan that contains the elements required by the Instruction.

The Director, Submission Processing, should lead a review that includes the Directors of Accounts Management, Field Assistance, Media and Publications, and Online Services to add cautionary language to the appropriate forms and publications instructing taxpayers not to use a third-party carrier when paying a balance due that is addressed to a P.O. Box address (Lockbox).

The Director, Submission Processing, should coordinate with FMSS to create a guide for shared mailrooms not staffed with full-time IRS personnel or contracted staff. The guide should clearly document the time within which taxpayers’ checks and related documents must be routed to the appropriate Submission Processing Center.

The Director, Submission Processing, should coordinate with other Taxpayer Service functions, such as Field Assistance, Accounts Management, and FMSS to include a requirement to identify on Form 3210 any forms received with misrouted remittances.

The Director, Submission Processing, should include instructions in the Annual Lockbox Filing Season Readiness Plan to conduct readiness checks or inspections of IRS mailrooms closest to the Lockbox sites. Ensure the sites are staffed and have current instructions specific to processing misrouted Lockbox mail.

Develop, implement, and document a comprehensive process for proactively identifying and managing the risk of train strikes. In the context of this new process, the company should consider formalizing successful initiatives that it is currently piloting, as well as expanding implementation of the key practices we identified in this report.

We recommend the Vice President, Transmission Planning and Projects, work with Financial Operations and Performance to develop a strategy to align their forecasted spend and funding.

We recommend the Vice President, Transmission Planning and Projects, continue to identify opportunities to improve project estimation and execution.

Executive leaders ensure facility staff develop and implement processes to properly disinfect wheelchairs, remove dust from ceiling vents, and repair walls.

Veterans Integrated Service Network leaders ensure facility executive leaders provide effective oversight of the environment of care program.

We recommend that the Ohio Department of Medicaid ensure providers correct the 117 instances of provider noncompliance identified in this report.

We recommend that the Ohio Department of Medicaid improve its oversight and monitoring of all providers.

We recommend that the Ohio Department of Medicaid work with providers to improve their facilities, staffing, and training.

We recommend that the Ohio Department of Medicaid ensure providers correct the 117 instances of provider noncompliance identified in this report.

We recommend that the Ohio Department of Medicaid improve its oversight and monitoring of all providers.

We recommend that the Ohio Department of Medicaid work with providers to improve their facilities, staffing, and training.

Rec. A.1: The DoD OIG recommended that the Principal Director, Defense Pricing, Contracting, and Acquisition Policy, establish and implement additional training on awarding lowest price technically acceptable contracts or clarify best practices for lowest price technically acceptable awards to ensure contracting personnel understand and follow the Defense Federal Acquisition Regulation Supplement requirements.

Rec. B.1.a: The DoD OIG recommended that the Principal Director, Defense Pricing, Contracting, and Acquisition Policy assess the deficiencies identified in this report and develop and implement processes, procedures, and guidance sufficient to ensure the data contracting personnel enter into the Federal Procurement Data System is accurate through either additional training, data entry controls, or oversight of the data.

Rec. B.1.b: The DoD OIG recommended that the Principal Director, Defense Pricing, Contracting, and Acquisition Policy direct the Services and other Defense agencies to require contracting personnel to review and correct contract actions that were incorrectly labeled as lowest price technically acceptable awards in the Federal Procurement Data System.

Seek the opinion of the Office of General Counsel on whether the identified potential overbillings could or should be recouped.

We recommend that ACL develop mitigating controls and strategies to address the high and moderate risks we identified.

Rec. 1.a: The DoD OIG recommended that the Deputy Chief of Staff of the Air Force, Manpower, Personnel, and Services, revise Department of the Air Force Instruction 90-5001, Integrated Resilience, to require: a records retention plan to ensure compliance with DoD Instruction 6400.11, DoD Integrated Primary Prevention Policy for Prevention Workforce and Leaders, and Department of the Air Force Instruction 90-5001, Integrated Resilience, requirements that command climate assessment administrators and incoming commanders have access to current and the previous 5 years Defense Organizational Climate Survey results for the organizations under their purview.

Rec. 1.b: The DoD OIG recommended that the Deputy Chief of Staff of the Air Force, Manpower, Personnel, and Services, revise Department of the Air Force Instruction 90-5001, Integrated Resilience, to require Air Force Integrated Primary Prevention Workforce officials to require that Defense Organizational Climate Survey results for all echelons be included in the Comprehensive Integrated Primary Prevention Plans. Additionally, the revised policy should require Air Force Integrated Primary Prevention Workforce officials to indicate how Defense Organizational Climate Survey risk factors relate to the Comprehensive Integrated Primary Prevention Plan goals and initiatives.

We recommend that the Chief Operating Officer for Federal Student Aid (FSA), in conjunction with the Commissioner of NCES, require NUC University to develop, document, and implement policies and procedures for collecting, consolidating, assessing the reliability of, and reporting data to IPEDS through the SFA survey.

We recommend that the Chief Operating Officer for FSA, in conjunction with the Commissioner of NCES, require NUC University to develop, document, and implement procedures to ensure that formulas used to calculate the total amount of financial aid awarded to undergraduate students by Federal, State, or local governments or the school include all student financial aid the school is required to report.

We recommend that the Chief Operating Officer for FSA, in conjunction with the Commissioner of NCES, require NUC University to develop, document, and implement policies and procedures for collecting, consolidating, assessing the reliability of, and reporting data to IPEDS through the Graduation Rates survey.

We recommend that the Chief Operating Officer for FSA, in conjunction with the Commissioner of NCES, require NUC University to develop, document, and implement procedures for ensuring that employees enter information in all required data fields in its student information system.

We recommend that the Chief Operating Officer for FSA, in conjunction with the Commissioner of NCES, require NUC University to maintain records supporting its categorization of students as full-time undergraduate students who began attending the school in the fall of each academic year, were seeking their first postsecondary certificate or degree, and completed their program within 150 percent of the normal time for completion.

We also recommend that the Chief Operating Officer for FSA consider taking appropriate action pursuant to subpart G of 34 C.F.R. section 668 because the school reported inaccurate and incorrect information to IPEDS through the Graduation Rates survey for the 2020–2021 reporting period.

Ensure the assistant under secretary for health for support updates the responsibility section in Veterans Health Administration Directive 7707 to ensure that the responsibilities of VA medical facility directors include appropriate designation of staff and training for environmental regulatory requirements.

Ensure Veterans Integrated Service Networks are fulfilling responsibilities in Veterans Health Administration Directive 1811 for work order (unplanned corrective maintenance) tracking from creation through completion in the approved maintenance management system"to include underground storage tank and associated component-level equipment failures or deficiencies identified in regulatory agencies inspections.

Confirm VA medical facility directors and Veterans Integrated Service Network directors are fulfilling their oversight responsibilities found in Veterans Health Administration Directive 7707 to ensure all required federal, state, and local regulatory agencies inspections of underground storage tanks are recorded in the Veterans Health Administration issue brief tracking system.

We recommend that the Assistant Secretary for OIA ensure that OIA personnel:
1. Implement an SOP that defines roles and responsibilities for legislative requirements

Develop lessons learned based on the control failures identified by SWAs that led them to request the use of blanket waivers for
overpayments. Provide SWAs with guidance, technical assistance, and other resources, as needed, to address the root causes of
overpayments.

Require SWAs to use all mandatory recovery methods permitted under federal law and provide resources, as needed, for SWAs to use ETA’s strongly recommended recovery methods.

Continue to work with Congress to lift restrictions on the use of contractors for the Treasury Offset Program recovery method.

Continue to work with Congress to develop incentives for SWAs to: (1) detect and address ongoing or past instances of overpayment and fraud, and (2) recover federally funded UI overpayments.

Evaluate and adjust transportation schedules to reduce late and canceled trips at the West Valley Processing and Distribution Center once network changes have been implemented.