Open Recommendations

We recommend the Under Secretary for S&T develop and implement improved controls to ensure all S&T offices adhere to program and project management principles per the Operating Model Blueprint, including, but not limited to, policies, procedures, and training. These controls should ensure that tailored project approaches are documented and approved, standardized project management language is used, project and program plans are appropriately integrated, and roles and responsibilities are clearly defined.

We recommend the Under Secretary for S&T develop and implement data validation controls to ensure accurate and consistent financial and project information in S&T’s centralized project tracking system, including, but not limited to, implementation policies, procedures, and training.

We recommend CBP’s Office of Field Operations develop and implement a formalized risk assessment process when developing, expanding, or modifying mobile applications.

We recommend CBP’s Office of Field Operations implement a mechanism to analyze CBP One™ advanced information for trends and patterns of fraudulent behaviors by users of CBP One™ and communicate its results to the eight ports of entry that process CBP One™ appointments.

We recommend CBP’s Office of Information Technology implement a mechanism to routinely assess CBP applications and supporting infrastructure operating systems for configuration and patch management vulnerabilities and timely implement corrective actions.

Implement procedures and controls to ensure that visual assessments for lead-based paint are completed at least every 12 months.

Implement procedures and controls to ensure that risk assessments and reevaluations are conducted in accordance with HUD's requirements.

Obtain lead-based paint risk assessments for the five developments for which hazard reduction work was completed and perform the required reevaluations.

Determine whether the remaining five developments (Imperial Courts, Mar Vista Gardens, Nickerson Gardens, Ramona Gardens, and Rancho San Pedro) have deteriorated paint and if so, obtain lead-based paint risk assessments and reevaluations when applicable.

Coordinate with HUD's Office of Lead Hazard Control and Healthy Homes to obtain training for the Authority's employees responsible for managing lead-based paint on the management of lead-based paint, including the requirements for visual assessments, risk assessments, reevaluations, and hazard reduction.

We recommend that the Kansas Department of Health and Education improve its electronic visit verification system by developing and implementing procedures to verify that in-home PCS claims are recorded and verified in its EVV system, and implementing edits to verify that tasks recorded on in-home PCS claims match allowable tasks approved in the PCSP.

We recommend that the Kansas Department of Health and Education improve its use of the EVV system by verifying that exceptions are reviewed and remedied,  requiring that providers use the scheduling function within the EVV system or else directing the EVV contractor to remove the corresponding exception for instances when the scheduling function is not used, training providers on how to address and minimize the occurrence of informational exceptions, and establishing formal requirements governing service workers' use of the web portal.

We recommend that the Kansas Department of Health and Education verify that providers are complying with the State agency's established policies and procedures to maintain documentation showing that service workers are registered, screened, and employable pursuant to background check requirements.

We recommend that the Kansas Department of Health and Education verify that MCOs are complying with the State agency's established policies and procedures to complete and reassess functional needs assessments, including the needs evaluation tool, every 12 months, and upload these documents into the care management system for retention.

We recommend the Deputy Director and Senior Official Performing theDuties of the Director for ICE evaluate the use of manual processes for information sharing within ICE and with other stakeholders, such as the Department of Justice; identify funding; then develop and implement an automated system to document court appearances and maintain address information of unaccompanied migrant children.

We recommend the Deputy Director and Senior Official Performing theDuties of the Director for ICE develop and implement a formal process to identify unaccompanied migrant children who fail to appear for immigration hearings, and share this information internally within ICE and externally with the U.S. Department of Health and Human Services.

We recommend that the Centers for Medicare & Medicaid Services instruct the SSAs to follow up with the 24 nursing homes that may not have complied with Federal requirements to verify that they have taken corrective actions.

We recommend that the Centers for Medicare & Medicaid Services instruct the SSAs to follow up with the 24 nursing homes that may not have complied with Federal requirements to verify that they have taken corrective actions.

We recommend that the Centers for Medicare & Medicaid Services share the results of this audit with the SSAs and encourage them to focus their oversight on verifying that nursing homes designate an IP and that the IPs complete specialized training prior to filling that position.

The Division of Federal Home Loan Bank Regulation should issue written guidance on the FHLBanks’ collateral subordination practices.

The Division of Federal Home Loan Bank Regulation should complete the development and implementation of protocols for DBR personnel to follow in times of member distress and failure, including heightened oversight of the FHLBanks and coordination of communication and actions with the appropriate federal and state regulators.

FHFA should update the Examination Manual’s Credit Risk Management module and Advances and Collateral module to include guidance on the review of topics and issues related to the Spring 2023 bank failures and otherwise incorporate lessons learned from the 2023 examinations of member credit risk management.

The Division of Federal Home Loan Bank Regulation should adopt a process to ensure the appropriate examination coverage of all topics within its Examination Manual guidance.

Consider developing a TECU workstream for taxpayers that potentially have multiple delinquencies.

Issue clear and consistent procedural guidance for TECU examiners to follow when conducting compliance checks.

Revise the initial contact letters to provide taxpayers the option to submit the requested returns electronically.

The Commissioner, TE/GE Division, should better align procedural guidance for TECU examination referrals with CP&C criteria for assigning cases to the Examination functions.

Direct Brown to provide documentation supporting that it has repaid or otherwise credited the $47,384 in questioned publication, materials and supplies, and long-term visa costs for which it has agreed to reimburse NSF.

Direct Brown to implement additional procedures which require it to verify that a publication acknowledges the NSF funding source(s) that supported the published research prior to the expense being charged to the NSF award(s).

Direct Brown to establish additional guidance regarding how to review invoices and receipts that include materials and supplies charged to NSF awards. This guidance should address how to ensure materials and supplies expenses are allowable and properly allocated to the funding sources that directly benefit from the purchase.

Direct Brown to create additional resources that provide guidance regarding the allowable charging of visa fees on NSF awards. This guidance should address how Brown will ensure it does not charge unallowable long-term visa fees to NSF awards.

Resolve the $17,059 in questioned inappropriately allocated publication costs and direct Brown to repay or otherwise remove the sustained questioned costs from its NSF awards.

Direct Brown to provide documentation supporting it has repaid or otherwise credited the $7,204 in questioned materials and supplies expenses for which it has agreed to reimburse NSF.

Direct Brown to produce formal written guidance and provide training on how to assess and document the methodology used to allocate publication costs consistent with the benefits received by acknowledged funding sources.

Direct Brown to update its processes and procedures to require Principal Investigators or other designated staff to both document and justify the allocation methodologies used when charging expenses to NSF awards near grant expiration dates.

Direct Brown to provide documentation supporting that it has repaid or otherwise credited the $6,671 in questioned indirect costs for which it has agreed to reimburse NSF.

Direct Brown to update its current award set-up practices to: (1) ensure that it sets up accounts for NSF awards, such that each account applies indirect costs using the appropriate rates established in the Negotiated Indirect Cost Rate Agreement in effect as of the date of grant award; and/or (2) document its decision to apply indirect costs using lower rates.

Direct Brown to strengthen its policies, procedures, or internal controls for how to verify—and how to document its verification of—its subawardees’ election to use proposed indirect cost rates. This should address how Brown will ensure that the decision to use proposed indirect cost rates will not result in NSF being overcharged for indirect costs in cases when negotiated rates decrease between the date a subaward is proposed and the date a subaward is awarded, within a single Negotiated Indirect Cost Rate Agreement.

Direct Brown to strengthen its policies, procedures, and internal control processes for applying its federally negotiated indirect cost rates to NSF awards. These updated policies, procedures, and internal control processes should ensure Brown is: • Appropriately applying its indirect cost rates to all direct costs that should be included in its Modified Total Direct Cost base per its negotiated indirect cost rate agreements. • Accurately classifying all costs for accounts that are included within its Modified Total Direct Cost base per its negotiated indirect cost rate agreements.

Direct Brown to strengthen its internal controls for retaining documentation to support lodging expenses. These updated internal controls could include providing annual training to ensure travelers and individuals responsible for approving travel reimbursements are aware of the documentation required for reimbursement per its institutional policies.

Direct Brown to strengthen its monitoring procedures to ensure it appropriately applies the fringe benefit rates included within its negotiated indirect cost rate agreements.

Perform a comprehensive review of E3S for K-Area to identify whether there are gaps in access controls or SRS established procedures that have led to personnel accountability exceptions

Ensure additional compensatory measures are put in place and implemented to address any gaps identified based on the review

Implement monthly reviews of E3S exception logs to ensure timely identification of trends or determine the root causes of personnel accountability exceptions and address any issues identified

Ensure compensatory measures are put in place and implemented to address any gaps identified based on the comprehensive review performed in conjunction with the Savannah River Operations Office

Implement monthly reviews of E3S exception logs to ensure timely identification of trends or determine the root causes of personnel accountability exceptions and address any issues identified

We recommend that EAC confirm that the Georgia Secretary of State’s Office implements corrective action to address recommendation 8 in Report Number 21-11 issued by the Georgia Department of Audits and Accounts.

We recommend that EAC calculate lost interest due to the untimely deposit of 2018 and 2020 Election Security funds and ensure any amounts due are deposited into to the election fund.

We recommend that EAC require the Georgia Secretary of State’s Office to reconcile interest earned reported by the Georgia Office of the State Treasurer and interest earned recorded on the general ledger and correct any impacted financial reports for the reissued Section 101, reissued Section 251, and Election Security awards.

Embassy Malabo, in coordination with the Office of the Legal Adviser, should review the facts surrounding the Punta Europa compound events to determine whether attendance by Embassy Malabo staff comports with Department policy.