Open Recommendations

We recommend that NPS update its policies to require park units to develop procedures for each advanced wastewater system requiring a certified wastewater operator.

OIG recommends that the Deputy Secretary of State for Management and Resources immediately formally designate and establish leadership responsibilities for the Trans-Sahara Counterterrorism Partnership (TSCTP) program, in accordance with 18 Foreign Affairs Manual 201.3, Delegations of Authority, to a position that has authority to lead, coordinate, and execute all TSCTP projects and activities within the Department of State and coordinate interagency TSCTP efforts with the United States Agency for International Development and the Department of Defense.

OIG recommends that the designated Department of State (Department) leader of the Trans-Sahara Counterterrorism Partnership (TSCTP) program (as identified in Recommendation 1) coordinate with the Departments Managing for Results Strategic Planning and Performance Team, co-managed by the Bureau of Budget and Planning and the Office of Foreign Assistance, to revise the comprehensive 5-year strategy for TSCTP program efforts to include all elements required by the TSCTP Program Act of 2022; 18 Foreign Affairs Manual 301.2, Department of State Strategic Planning; and the Foreign Assistance Act of 1961.

OIG recommends that the designated Department of State leader of the Trans-Sahara Counterterrorism Partnership (TSCTP) program (as identified in Recommendation 1) develop and implement procedures that includes completion of the Foreign Service Institutes Strategic Planning and Performance Management training course (PA315) to ensure bureaus and offices responsible for the redevelopment and future modification of the TSCTP strategy are aware of applicable Foreign Affairs Manual requirements related to strategic planning.

OIG recommends the Executive Secretariat modify 2 Foreign Affairs Manual (FAM) 1200, Action and Clearance Procedures, to include the Managing for Results Strategic Planning and Performance Team, co-managed by the Bureau of Budget and Planning and the Office of Foreign Assistance, as a mandatory clearing office for any strategy documents that meet the requirements listed in 18 FAM 301.2, Department of State Strategic Planning.

1. We recommend that the Director of the U.S. Census Bureau develop and implement a comprehensive workforce plan for FRs that includes setting strategic direction; conducting workforce analysis; and developing, implementing, and monitoring the workforce action plan to meet the bureau’s workforce needs.

The Chief, Taxpayer Services, should require that additional documentation be provided with all Form 1310 filings.

The Chief, Taxpayer Services, should ensure that consistent guidance is provided to employees regarding how to handle a Form 1310 that has missing or erroneous calendar and tax year information.

The Chief, Taxpayer Services, should update internal guidelines to advise Individual Taxpayer Advisory Specialists and Customer Service Representatives to obtain a Form 1310 while assisting taxpayers and electronically route the document to employees assigned to the case.

The Chief, Taxpayer Services, should develop procedures to upload claimant responses enabling assigned employees to electronically access supporting documentation for decedent refund cases.

Implement monitoring activities over the effectiveness of existing controls to ensure expenses are recorded accurately, in the correct period, and are supported by documentation. Such activities should include, at a minimum:
a.
Coordinating with the participating agencies to monitor the design and effectiveness of accrual controls. Respond to the results of such monitoring with appropriate revisions to process level activities and controls as necessary.
b.
Coordinating with the participating agencies to monitor the design and effectiveness of controls over the accuracy of cost transactions to determine whether they are assets or expenses. Respond to the results of such monitoring with…

Develop new and/or enhance existing risk assessment processes to identify and respond to potential areas of increased risk in key process areas, including consideration of materiality and aggregation risk across the participating agencies and types of business events.

Provide training to individuals responsible for recording accruals on the standard processes to record reversing accruals and the documentation requirements necessary to support relevant judgments and deviations from standard methodologies. Additionally, implement a process to identify and address transactions that, when netted, do not impact the financial statements.

Identify relevant data elements that are relied upon for financial reporting activities, such as the spending object code, and implement monitoring activities to ensure such information is processed and extracted completely and accurately for purposes of financial reporting.

Design processes and controls to identify and sufficiently analyze and respond to changes in the method of calculating and presenting amounts in the financial statements and related note disclosures.

Provide sufficient resources, and/or implement consistent automated processes across participating agencies, to perform equitable sharing approval responsibilities timely.

Update and reissue its Asset Forfeiture Financial Management and Administrative Guide to more clearly define the investigative action that should be used as the seizure date for purposes of actual or constructive custody and valuation of seized property.

Develop new and/or enhance existing process controls for participating agencies and monitoring controls within the Asset Forfeiture Management Staff to ensure participating agencies accurately and timely record seizure transactions in the Asset Forfeiture Program (AFP) asset system.

Complete development and implementation of the Integrated Safety Dashboard and include milestones for full deployment and use of the system by FAA's lines of business.

Establish procedures for how FAA will use the Integrated Safety Dashboard to analyze safety data, identify trends, and make decisions, as well as develop metrics to determine whether these efforts prevent and mitigate runway incursions.

Implement the recommendations from the draft MITRE report along with developing an implementation plan.

Continue developing detailed cost and schedule estimates to complete the Agency's "Technology Sprint" Initiative, as well as estimates for sustaining its legacy surface surveillance technologies.

Until implemented, provide quarterly updates, using existing reporting mechanisms, to internal and external stakeholders, including Congress, on the Agency's progress in implementing the Safety Review Team's recommendations. This includes updating target action dates for implementing the recommendations, highlighting recommendations that are considered safety critical, and those FAA has exclusive control over to implement.

We recommend that HUD's Deputy Assistant Secretary for Multifamily Housing implement training at the regional level to provide instruction on and stress the importance of monitoring civil rights compliance as part of the MORs.

We recommend that HUD's Deputy Assistant Secretary for Multifamily Housing direct HUD staff to perform all required monitoring of civil rights compliance as part of the MORs conducted.

We recommend that HUD's Deputy Assistant Secretary for Multifamily Housing instruct the PBCAs to include the completion of the addendum B checklist as part of the MORs performed by the PBCAs.

We recommend that HUD's Deputy Assistant Secretary for Multifamily Housing provide technical training to the multifamily property owners and management agents on completing addendum B accurately as part of the MORs.

We recommend that HUD's General Deputy Assistant Secretary for Community Planning and Development implement training on civil rights monitoring reviews. Additionally, CPD should ensure that training on civil rights monitoring reviews is regularly provided to CPD staff.

We recommend that HUD's General Deputy Assistant Secretary for Community Planning and Development develop guidance clarifying the use of the exhibit for on-site, hybrid, and remote monitoring to ensure a full review of grantees' compliance with civil rights requirements, and incorporate this guidance into the training developed as a result of recommendation 1A.

(U) Rec. 1: The DoD OIG recommended that the Under Secretary of Defense for Acquisition and Sustainment define pathway requirements for weapon system acquisitions and either: a. (U) Update and implement DoD policy to require weapon system acquisitions to only operate within the six Adaptive Acquisition Framework pathways, or b. (U) Update and implement DoD policy to provide guidance on how acquisition programs are to operate and report outside of the six Adaptive Acquisition Framework pathways, including: (U) scenarios and timelines for which operating outside of a pathway is acceptable; (U) alternative paths for acquisition programs to transition into; (U)…

(U) Rec. 2: The DoD OIG recommended that the Assistant Secretary of the Army (Acquisition, Logistics, and Technology) update and implement Army policy to reflect the DoDs updated policy on transitioning acquisition programs and reporting required information.

Rec. 1: The DoD OIG recommended that the Defense Commissary Agency Internal Review Chief develop policies and procedures to describe how the Defense Commissary Agency Internal Review Office addresses Government Auditing Standards in the following areas.IndependenceQuality control and peer reviewFieldwork for performance auditsReporting for performance audits

Rec. 2: The DoD OIG recommended that the Defense Commissary Agency Director direct the Administration Division Chief to approve and implement Defense Commissary Agency Manual 90-05.01, Internal Review Manual, in a timely manner after the Internal Review Chief develops policies and procedures in response to Recommendation 1.

The Chief Procurement Officer should develop and implement, in collaboration with the Chief Information Officer, a process that includes educating and training stakeholders to track contracts by legacy system.

The Chief Information Officer should develop and implement, in collaboration with the Chief Procurement Officer, a process that includes educating and training stakeholders to ensure compliance with the IRA prohibiting the use of BSM funds for the O&M of legacy systems.

Work with the prime award recipients that had subaward reporting deficiencies to ensure that
their subaward information is reported or reported accurately.

Update and expand the guidance on FFATA subaward reporting requirements provided to prime
award recipients by (1) updating program website(s) with comprehensive information about FFATA,
(2) implementing training, (3) issuing formal communication, and (4) implementing a feedback
mechanism to ensure that all prime award recipients have the opportunity to share challenges with
HUD and ask questions.

Integrate FFATA reporting requirements into program monitoring procedures for all programs
and conduct regular reviews to assess compliance.

Ensure that programs with subaward activity include specific clauses related to FFATA
compliance in their grant agreements, and notices of funding opportunities.

Work with the prime award recipients that had subaward reporting deficiencies to ensure that
their subaward information is reported or reported accurately.

Update and expand the guidance provided to prime award recipients by (1) updating program
website(s) with comprehensive information about FFATA, (2) implementing training, (3) issuing
formal communication, and (4) implementing a feedback mechanism to ensure that all prime award
recipients have the opportunity to share challenges with HUD and ask questions.

Integrate FFATA reporting requirements into the program monitoring procedures for all
programs and conduct regular reviews to assess compliance.

Develop a policy or update the existing Grants Management Policy to include 1) the process and
controls that HUD will use to hold the prime recipients accountable for FFATA compliance and 2)
clearly defined roles and responsibilities between OCFO and the program offices to ensure that action
is prioritized by the correct responsible parties regarding FFATA compliance.

Work with applicable program offices to develop training materials and tools, such as dashboards,
to assist program offices in monitoring their grant portfolios for subaward reporting compliance.

(U) Rec. 1.a: The DoD OIG recommended that the Commander of the Security Assistance Group"Ukraine update contract work orders in coordination with contracting officers to standardize the information tracked by field service representatives for all weapons systems provided to the Ukrainian Armed Forces.

(U) Rec 1.b: The DoD OIG recommended that the Commander of the Security Assistance Group"Ukraine revise the Remote Maintenance and Distribution Center"Ukraine standard operating procedures or develop separate business rules that provide detailed validation guidance for repair part requests with specific criteria and rationale for disapproving requests.

(U) Rec. 1.c: The DoD OIG recommended that the Commander of the Security Assistance Group"Ukraine establish a formal agreement with the Ukrainian Armed Forces Logistics Command to provide routine updates on the inventory of the major assembly and controlled parts provided to them by the United States that they have as on-hand stock in their depots and warehouses.

(U) Rec. 1.d: The DoD OIG recommended that the Commander of the Security Assistance Group"Ukraine develop and implement a plan with actions and milestones to assist the Ukrainian Armed Forces in fully integrating an electronic, automated, supply management system that provides the Ukrainian Armed Forces with the capability to efficiently and routinely provide the DoD with the status of on-hand, U.S., repair part stock.

(U) Rec. 1.e: The DoD OIG recommended that the Commander of the Security Assistance Group"Ukraine establish a formal agreement with the Ukrainian Armed Forces to return a designated list of recoverable parts, including timely U.S. Government provision of return receipts, and implement validation procedures that would cause the rejection of requests for these same parts if the Ukrainian Armed Forces has an excessive quantity (as defined by Security Assistance Group"Ukraine) that it has not sent back for turn-in credit or repair.

We recommend that the Deputy Secretary update policies and procedures to provide additional clarification to help supervisors and employees work through each step in the reasonable accommodation process, such as clarifying supervisors’ responsibilities when a request is first received, when a medical review officer assessment is requested, when an interim accommodation is provided, when extenuating circumstances or delays exist, and when a decision is made.