Open Recommendations

The VA North Florida/South Georgia Health System Director develops a process to provide oversight of compliance with all elements required by state law for use of the Baker Act as permitted by federal law and Veterans Health Administration policy.

The VA North Florida/South Georgia Health System Director directs a review of current patient advocate processes for follow-up and resolution with complainants, updates the process as warranted, and monitors compliance.

The VA North Florida/South Georgia Health System Director considers having the patient advocate process for tracking and monitoring trends capture complaints specific to involuntary admissions for leaders awareness and follow-up.

We recommend that USAID/Zambia verify that Centre for Infectious Disease Research in Zambia corrects the one material weaknesses in internal control detailed on pages 59 to 61 of the audit report.

We recommend that USAID/Zambia verify that Centre for Infectious Disease Research in Zambia corrects the two instances of material noncompliance detailed on pages 67 to 69 of the audit report.

We recommend that the South Carolina Department of Health and Human Services ensure that all physician-administered drugs eligible for rebates after our audit period are processed for rebates.

(U) Rec. 1.a: The DoD OIG recommended that the Assistant Secretary of the Air Force (Space Acquisition and Integration) conduct an analysis of the potential costs and performance benefits of modernizing the Upgraded Early Warning Radar.

(U) Rec. 1.b: The DoD OIG recommended that the Assistant Secretary of the Air Force (Space Acquisition and Integration), using the analysis of the potential costs and performance benefits of modernizing the Upgraded Early Warning Radar, develop a plan of action with milestones to execute the sustainment and modernization needed to maintain mission readiness.

We recommend that DOT determine the allowability of the questioned transactions and recover $919,266, if applicable.

We recommend that DOT work with FTA to determine the allowability of the questioned tribal transactions and recover $116,487, if applicable.

District leaders and the Fort Worth Vet Center Director determine reasons for noncompliance with Readjustment Counseling Service documentation standards, ensure completion, and monitor compliance.

USAID/Philippines determine the allowability of $243,869 in questioned costs, ($12,276 of ineligible costs pertaining to USAID funds and $231,593 of unsupported costs [$164,567 pertaining to USAID funds and $67,026 pertaining to the awardee's cost sharing contributions]), as detailed on pages 21 to 30 and 36 of the audit report and recover any amount that is unallowable.

USAID/Philippines verify that AgriterraPhils Inc. corrected the two instances of material noncompliance detailed on pages 33 to 35 of the audit report.

We recommend that the New Mexico Human Services Department work with the MCOs todevelop procedures to monitor PCS provider compliance with attendant qualifications, including those related to criminal background checks, abuse registry checks, TB tests, initial written competency tests, annual training, and CPR and first aid certifications; educate providers more frequently through methods such as guidance letters or webinars to increase PCS providers' understanding of attendant qualification requirements; and take corrective action against providers that do not ensure that attendants comply with qualification requirements, which could include removing providers that repeatedly fail to comply with the State's PCS program.

We recommend that the New Mexico Human Services Department share the results of our audit report with PCS providers statewide to emphasize the importance of attendants meeting qualification requirements and clarify the oversight provisions in its contracts with MCOs to require MCOs to monitor PCS providers' compliance with attendant qualification requirements and report monitoring results to the State agency.

We recommend that the Utah Department of Health and Human Services coordinate with DWS to provide periodic training to caseworkers that focuses on verifying and documenting information used and steps performed during the eligibility renewal process, including: (1) verifying income and assets, (2) verifying residency/contact information, and (3) correctly executing case review and reporting.

Rec. A.1.b: The DoD OIG recommended that the Commander, Air Force Materiel Command update Air Force Technical Order 00-35D-54, "USAF Deficiency Reporting, Investigation, and Resolution (DRI&R),"August 15, 2022, to provide details on the process for obtaining restitution from contractors that provide defective parts. The guidance should identify key roles and responsibilities and require the involvement of the responsible contracting officer in the process. The guidance should also require personnel to preserve an audit trail to support the receipt of restitution and specify the type of documentation needed. Upon completion of the updates, establish a program to provide recurring training to…

Rec. A.1.c: The DoD OIG recommended that the Commander, Air Force Materiel Command develop and implement controls and oversight to ensure tracking of contractor restitution from the completion of the investigation of the report on deficiencies in product quality through the receipt of restitution.

Rec. B.1.a: The DoD OIG recommended that the Commander, Air Force Materiel Command require C-130J aircraft deficiency reporting personnel to establish a process to track defective C-130J aircraft parts to ensure that the parts are shipped to the contractor and repaired or replaced under warranty. Also, comment on the $3 million in questioned costs related to defective parts the Air Force was unable to recover and $200,000 in questioned costs the Air Force incurred to repair defective parts under warranty. If the Commander disagrees with the questioned costs, identify the amount and the reason.

Rec. B.1.b: The DoD OIG recommended that the Commander, Air Force Materiel Command require C-130J aircraft deficiency reporting personnel to develop warranty guidance and communicate the guidance among the appropriate using communities in accordance with Air Force Technical Order 00-35D-54, "USAF Deficiency Reporting, Investigation, and Resolution (DRI&R)," August 15, 2022.

Ensure lessons learned from the ML-2’s acquisition, contract, and project management are codified to inform future development efforts

Conduct a thorough analysis of the feasibility of utilizing the fixed-price option, and if NASA determines that it will not be exercised, remove the option from the ML-2 contract

2. We recommend that the NOAA Administrator direct the NOAA Deputy Undersecretary of Operations to ensure NESDIS implements appropriate, formal management controls for the NCCF.

3. We recommend that the NOAA Administrator direct the NOAA Deputy Undersecretary of Operations to ensure NESDIS delivers official requirements to OCS for development of the NCCF.

4. We recommend that the NOAA Administrator direct the NOAA Deputy Undersecretary of Operations to ensure NESDIS directs OCS to comply with all aspects of NESDIS requirements management policy.

5. We recommend that the NOAA Administrator direct the NOAA Deputy Undersecretary of Operations to ensure NCCF financial, project, and performance data is reported to OMB via the Federal IT Dashboard, in accordance with federal budget guidance.

8. We recommend that the NOAA Administrator direct the NOAA Deputy Undersecretary of Operations to ensure NESDIS conducts an after-action review to determine the root cause(s) of the security weaknesses detailed in the OIG penetration test report and creates POA&M(s) to resolve the root cause(s).

9. We recommend that the NOAA Administrator direct the NOAA Deputy Undersecretary of Operations to ensure NESDIS migrates the NCCF cloud system to a FedRAMP approved high-impact cloud platform or provides the equivalent protection.

10. We recommend that the NOAA Administrator direct the NOAA Deputy Undersecretary of Operations to ensure NESDIS revises NCCF security documents to ensure security controls align with the high-impact security requirements.

11. We recommend that the NOAA Administrator direct the NOAA Deputy Undersecretary of Operations to ensure NESDIS updates the NCCF's analysis of alternatives to include moving to a multi-region architecture and document a risk and cost-based decision on how NESDIS will meet the NCCF's availability requirements.

EXIM’s Office of Policy Analysis and International Relations should consider conducting a study with existing EEP exporters, to identify the key factors resulting in the decision to utilize EXIM for financing the EEP export. These key factors should then be assessed for potential inclusion into future outreach efforts with potential U.S. exporters to expand EEP transaction opportunities.

EXIM’s Chief Banking Officer should consider establishing periodic internal reporting of specific EEP outreach efforts by their office such that those efforts can be assessed for effectiveness in identifying and securing EEP authorizations. The reporting should include the type of outreach held, the attendees and any follow up meetings resulting from the outreach.

Establish procedures and controls to ensure that the appropriate field in AIMS is updated to include the taxpayer’s reported TPI plus unreported income identified during the examination in order to develop a measure of post-audit TPI.

The Commissioner, LB&I Division, should review the Division’s examination procedures to determine whether changes are needed in support of effective tax administration for large complex taxpayers e.g., large multinational corporations. This should include, but not be limited to, the use of the Economic Substance Doctrine, Principles of Collaboration, and the CAP program.

Subsequently remind agencies with late-filed SSRs or CAPs of best practices at least 60 days prior to their next scheduled filing due date, and that they may request a filing extension at least 30 days before their scheduled due date if extenuating circumstances exist.

Offer standardized training to any new HOA on the safeguard review process and best practices for submitting agency documentation.

Update policies to require follow-up with State agencies concerning any unsubmitted mitigation plans after their mitigation plan due dates have passed.

Develop procedures to ensure that finding information is accurately documented in the PFR, the SRR, and eCase as well as that case updates, case notes, relevant correspondence, and mitigation plan receipt dates are accurately documented in eCase.

Send an annual reminder to all State agencies to notify staff of their responsibility to report data incidents within 24 hours of identification.

Apply the RRA 98 § 1204(b) retention standard when evaluating IRS Collection employees, managers, and executives who intentionally disregard IRS policies concerning levy action on a tax period in which NFTL appeals were filed timely and determinations were still pending, and consider appropriate discipline in accordance with IRM 6.751.1, the manager’s guide to penalty determinations, and in consultation with Labor Relations and Small Business/Self-Employed Division Collection leadership.

Provide evidence to support that the owners corrected the 46 deficiencies for the 20 units with outstanding deficiencies. If the owners fail to provide evidence that they made the required corrections, HUD should require the Authority to implement its HAP enforcement procedures and provide supporting documentation to HUD evidencing that it did so.

Improve its quality control process for monitoring its inspectors to enhance the effectiveness of its unit inspections and ensure that all units meet HUD's and its own requirements to prevent more than $34 million in Program funds from being spent on units that do not meet HQS over the next year.

Pursue collection from the applicable owners or reimburse its HCV Program from non-Federal funds $106,477 ($180,309 - $73,832) in inappropriate HAP

Provide evidence to HUD that it has improved its controls and procedures for its stop payment process to ensure that (1) payments to owners comply with its HCV Program administrative plan and HUD requirements and (2) it maintains documentation to support stop payments and resumption of those payments for each unit as applicable.

Provide documentation to support that HAP was appropriately paid to the owners for the 66 units that had more than one stop payment. If additional HAP was inappropriately paid, the Authority should pursue collection from the applicable owners or reimburse its HCV Program from non-Federal funds.

Review its records to confirm whether it had cases of children with EBLLs during our audit period and work with the owner(s) of the HCV Program units to provide required documentation to HUD.

Update publications and educational materials to owners to ensure that they understand their reporting responsibilities to HUD regarding confirmed cases of children with EBLLs.

Develop and implement procedures and controls for coordinating with public health departments and managing cases of children with EBLLs, including monitoring owners for compliance with the requirements of the LSHR.

Work with HUD's OLHCHH to provide technical assistance to the Authority's staff to develop and implement procedures and controls for monitoring owners for compliance with HUD's EBLL requirements and attempting to collaborate with local health departments to identify cases of EBLL in children under 6 years of age under its HCV Program.

RPG complies with 10 CFR 835 requirements, including requirements pertaining to opening packages containing material that may emit radiation above the threshold for an HRA;