Open Recommendations

Work with ARC to revise the non-ARC matching cost share amount final BAMR to include the costs incurred of $2,381,000 for A&E fees and the in-kind land acquisition, if requested.

Revise policies and procedures to include procedures for determining the allowability of costs to comply with the Uniform Guidance and ensure costs incurred under Federal awards are allowable and allocable.

(U) Rec. 1: The DoD OIG recommended that the DoD Chief Information Officer develop and implement a process requiring DoD Components to identify changes to their software, hardware, and firmware information, such as changes to manufacturer or device names, and update their information technology inventories in a timely manner.

(U) Rec. 2.a: The DoD OIG recommended that the Commander, Joint Force Headquarters"DoD Information Network revise the process for developing orders, including a requirement to list all current, previous, and alternate names of hardware and software in the orders to the greatest extent possible.

(U) Rec. 2.b: The DoD OIG recommended that the Commander, Joint Force Headquarters"DoD Information Network develop and implement a process to ensure that DoD Components take all actions agreed to in plans of actions and milestones and to hold the respective DoD Component and Department of Defense Information Network area of operations accountable if the DoD Component does not comply with the agreed actions.

(U) Rec. 2.c: The DoD OIG recommended that the Commander, Joint Force Headquarters"DoD Information Network review the process for developing and distributing orders and responding to questions from the DoD Information Network Areas of Operation, identify opportunities to make the process more effective and efficient, and revise the process accordingly.

Implement a control in the Consolidated Claims Experience (CCE) to help ensure Supplemental Security Income (SSI) claimants and recipients are given the option, where appropriate, to file a SNAP application with the SSA office when they are in a pure SSI household.

Review the SNAP training material and update, as needed, to emphasize the requirement for SSA employees to correctly record information in CCE.

Instruct the New Jersey Small Business Development Center to reconcile $75,247 of program income across the network to ensure generated income and expenses are accounted for and reported accurately in accordance with 13 CFR § 130.480.

Ensure the New Jersey Small Business Development Center is maintaining sufficient accessibility to its facilities and appropriate staff levels and notifying clients of service centers’ hours of operation in accordance with 15 USC § 648(c)(2).

Ensure ICE staff respond to all detainee requests within the required 3 business days.

Rec. 1.a: The DoD OIG recommended that the Partner for Tronconi Segarra & Associates, LLP direct the auditors to perform and document audit procedures to test the internal controls over the Cash Management and Special Tests and Provisions compliance requirements.

Rec. 1.b: The DoD OIG recommended that the Partner for Tronconi Segarra & Associates, LLP direct the auditors to perform and document additional audit procedures to determine whether CUBRC Inc.s internal controls over equipment requirements are operating effectively and its compliance with the Equipment requirement.

Rec. 1.c: The DoD OIG recommended that the Partner for Tronconi Segarra & Associates, LLP direct the auditors to perform and document additional audit procedures to determine CUBRC Inc.s compliance with the Period of Performance requirement.

Rec. 1.d: The DoD OIG recommended that the Partner for Tronconi Segarra & Associates, LLP direct the auditors to select additional procurement transactions that align with the sample size guidelines of the American Institute of Certified Public Accountants, perform audit procedures on the selected transactions, and document the procedures to provide sufficient, appropriate evidence on the internal controls and compliance with the Procurement requirements.

Rec. 1.e: The DoD OIG recommended that the Partner for Tronconi Segarra & Associates, LLP direct the auditors to coordinate with CUBRC, Inc. to obtain a revised schedule of expenditures of Federal awards, prepared in accordance with 2 C.F.R. Part 200 (Uniform Guidance), and perform procedures to ensure that the revised schedule of expenditures of Federal awards is appropriate and complete

Rec. 1.f: The DoD OIG recommended that the Partner for Tronconi Segarra & Associates, LLP direct the auditors to update the FY 2022 single audit report of CUBRC, Inc. with the results of the additional audit procedures the auditors perform in response to Recommendations 1.a, 1.b, 1.c, 1.d, and 1.e.

Rec. 1.g: The DoD OIG recommended that the Partner for Tronconi Segarra & Associates, LLP direct the auditors to prepare audit documentation in future single audits to identify the relevant internal controls for each direct and material compliance requirement, identify the internal controls the auditors plan to test, and document the sampling plan in accordance with the sampling guidelines of the American Institute of Certified Public Accountants.

Develop and implement a policy that clearly defines roles and responsibilities for Office of Multifamily Housing Programs' staff for EBLL-related requirements, including the oversight of property owners' compliance with these requirements.

Establish processes to track reported EBLLs for the Office of Multifamily Housing Programs to easily identify the status of owners' remediation efforts for units that were the source of the confirmed EBLL.

Rec. 1: The DoD OIG recommended that the U.S. Property and Fiscal Officer for the Nevada National Guard issue a memorandum to the auditors assigned to the Internal Review Division emphasizing that when auditors do not comply with Generally Accepted Government Auditing Standards requirements, the auditors should take the following actions in accordance with Generally Accepted Government Auditing Standards 2.19 and 9.05. a. Assess the significance of noncompliance to the engagement objectives. b. Document the assessment, along with the reasons for not following the requirement. c. Determine which type of Generally Accepted Government Auditing Standards compliance statement to use. d…

Rec. 2: The DoD OIG recommended that the U.S. Property and Fiscal Officer for the Nevada National Guard develop and implement a process for the monitoring and documentation of quality in their office in accordance with Generally Accepted Government Auditing Standards 5.43 and 5.44.

Rec. 3: The DoD OIG recommended that the U.S. Property and Fiscal Officer for the Nevada National Guard require that auditors assigned to the Internal Review Division obtain training on performing nonaudit services in accordance with Generally Accepted Government Auditing Standards.

Rec. 4: The DoD OIG recommended that the National Guard Bureau Internal Review Office Director issue a memorandum to the auditors at the National Guard Bureau Internal Review Office Headquarters and the Internal Review divisions of the United States Property and Fiscal Office to emphasize the requirement to inquire of the audited entitys management whether any investigations or legal proceedings significant to the audit objectives have been initiated or are in process with respect to the period under audit, in accordance with Generally Accepted Government Auditing Standard 8.27.

Rec. 5: The DoD OIG recommended that the National Guard Bureau Internal Review Office Headquarters Director and U.S. Property and Fiscal Officer for the Maryland National Guard develop and implement a tool, such as a fraud risk assessment template, to help ensure that the auditors assess the risk of fraud that is significant in the context of the audit objectives, in accordance with Generally Accepted Government Auditing Standard 8.71.

Rec. 6: The DoD OIG recommended that the National Guard Bureau Internal Review Director develop and implement a tool, such as an independence tracking checklist, to assist auditors at the Internal Review Headquarters office with ensuring that all supervisors and auditors assigned to an engagement complete a statement of independence before starting the engagement.

Rec. 7: The DoD OIG recommended that the National Guard Bureau Internal Review Office Director develop and implement a tool, such as a reporting checklist, that includes a step to verify that each audit report includes the appropriate GAGAS compliance statement in accordance with Generally Accepted Government Auditing Standards 2.17 and 9.03.

We recommend that the Acting Chief Program Officer of the Treasury Office of Capital Access works with the OIG to ensure that the State of Oregon returns to Treasury the $32,554 of CRF proceeds that were used by the City of Lakeside, Oregon in violation of subsection 601(d) of the Social Security Act, as amended (42 U.S.C. 801(d)), as well as Treasury’s Guidance and FAQs.

The under secretary for benefits ensure all erroneous scenarios in the Veterans Benefits Management System for Rating special monthly compensation calculator identified in this review are corrected and certify the results to the VA Office of Inspector General.

Assess current challenges imposed on CHP recipients (such as hiring, retention, and the $125,000 officer funding cap), develop potential strategies to address those challenges, communicate this information to the Department and, in coordination with the Department, consider program changes that may be necessary, potentially including statutory changes, to address the viability and success level of the program.

Designate a dedicated entity to manage the process of assessing SNAP fraud risks, consistent with the leading practices in GAO’s Fraud Risk Management Framework. This entity should have clearly defined and documented responsibilities and authority, including managing fraud risk assessments and facilitating communication among stakeholders regarding SNAP fraud-related issues.

Comprehensively assess SNAP fraud risks in adherence with leading practices identified in GAO’s Fraud Risk Management Framework.

Document the fraud risk profile for SNAP, incorporating fraud risks determined from OIG Recommendation 2 activities, in adherence with applicable leading practices identified in GAO’s Fraud Risk Management Framework.

Design and implement an antifraud strategy for SNAP based on a fraud risk profile (see OIG Recommendation 3, above) consistent with leading practices as provided in GAO’s Fraud Risk Management Framework.

USAID/Pakistan determine the allowability of $479,381 in ineligible questioned costs detailed on pages 27 to 39 of the audit report and recover any amount that is unallowable.

USAID/Pakistan determine the allowability of $1,049,901 in ineligible questioned costs detailed on pages 50 to 57 of the audit report and recover any amount that is unallowable.

OIG recommends that the Bureau of Administration develop and implement policies and procedures for aspects of the tender agreement process that do not have established requirements, such as promoting and expanding competition and negotiating rates, adding the required terms and conditions to tenders, evaluating whether bidding transportation service providers (TSP) have met all terms and conditions, and requesting to add or remove a TSP to or from a posts list of preferred TSPs for participation in the International Through Government Bill of Lading program.

OIG recommends that the Bureau of Administration develop and implement policies and procedures for documenting justified exceptions to booking shipments using the preferred shipment method of International Through Government Bill of Lading, identifying key decision factors to select the appropriate shipment method, and evaluating shipments in line with those factors.

OIG recommends that the Bureau of Administration update the tender of service template for shipping and storage services with all terms and conditions required by the Federal Management Regulation and disseminate the updated template to post personnel.

OIG recommends that the Bureau of Administration develop and implement standardized training"for new and existing despatch agency personnel"that covers key decision factors and evaluation guidelines for determining the appropriate shipment method for personal effects.

OIG recommends that the Secretary of State delegate responsibility for completion of U.S. Agency for International Development realignment efforts to the Deputy Secretary of State for Management and Resources (D-MR). After the sunset of the Assistance Transition Working Group on July 1, 2025, in accordance with Government Accountability Office key practices, D-MR should ensure that Department of State bureaus, offices, and overseas posts with realignment responsibilities have the appropriate resources and capacity to manage implementation processes.

OIG recommends that, following implementation of Recommendation 1, the Deputy Secretary of State for Management and Resources, in coordination with the Assistance Transition Working Group or other Department of State (Department) entities or individuals as appropriate, complete the implementation plan for realigning U.S. Agency for International Development functions. The implementation plan should account for decisions that have already been made, actions required beyond July 1, 2025, and the concurrent Department reorganization announced on April 22, 2025.

OIG recommends that the Under Secretary for Management, in consultation with the Deputy Secretary of State for Management and Resources and other stakeholders as appropriate, evaluate the Department of State's (Department) workforce capacity and develop a strategic workforce plan for its reform efforts, including the realignment of U.S. Agency for International Development functions. The evaluation and strategic workforce plan should enable the Department to have "the right person with the right skills, in the right position at the right time" as described by the Office of Personnel Management.

Rec. 1.a: The DoD OIG recommended that the Assistant Secretary of the Army (Manpower and Reserve Affairs) update the Integrated Personnel and Pay System"Army, in coordination with the Office of the Deputy Chief of Staff, G-1, Functional Management Division Director, to cumulatively track the amount of parental leave remaining per qualifying event.

Rec. 1.b: The DoD OIG recommended that the Assistant Secretary of the Army (Manpower and Reserve Affairs) develop procedures to perform periodic reviews of, or coordinate with the Office of the Deputy Chief of Staff, G-1, Functional Management Division Director, to develop internal controls in the Integrated Personnel and Pay System"Army to ensure that Service members do not take unallowable parental leave increments or leave without an approved exception after the 1-year period following a qualifying event.

Rec. 2: The DoD OIG recommended that the Chief of Naval Personnel confirm whether a control exists in the Navy Standard Integrated Personnel System to ensure that Service members do not take parental leave after the 1-year period following a qualifying event without an approved exception. If no control exists, the Chief of Naval Personnel should perform periodic reviews of, or coordinate with the Office of the Naval Chief Information Officer, to develop internal controls in the Navy Standard Integrated Personnel System to ensure Service member compliance.

Rec. 3.a: The DoD OIG recommend that the Assistant Secretary of the Air Force (Manpower and Reserve Affairs) update LeaveWeb or develop and implement an internal control in the replacement system, MyLeave, in coordination with the Deputy Assistant Secretary (Business Systems and Technology), Chief Information Office, to cumulatively track the amount of parental leave remaining per qualifying event.

Rec. 3.b: The DoD OIG recommended that the Assistant Secretary of the Air Force (Manpower and Reserve Affairs) develop procedures to perform periodic reviews of, or coordinate with the Deputy Assistant Secretary (Business Systems and Technology), Chief Information Office, to develop internal controls in, LeaveWeb or the replacement system, MyLeave, to ensure that Service members do not take unallowable parental leave increments, leave exceeding the allotted amount, or leave after the 1-year period following a qualifying event without an approved exception.

Rec. 4.a: The DoD OIG recommended that the Deputy Commandant for Marine Corps Manpower and Reserve Affairs update Marine Online to cumulatively track the amount of parental leave remaining per qualifying event for use by commanders and Service members.

Rec 4.b: The DoD OIG recommended that the Deputy Commandant for Marine Corps Manpower and Reserve Affair develop procedures to perform periodic reviews of, or develop internal controls in, Marine Online to ensure that Service members do not take unallowable parental leave increments.