Open Recommendations

Treasury OIG follow-up with Oklahoma County to request that Oklahoma County management performs an assessment over the $1,288,109 in grants funds paid to the Oklahoma County Home Finance Authority, which were not tested by Castro, to determine if rental assistance payments and prepaid debit cards payments were made utilizing solely Oklahoma County's CRF proceeds, or if these expenses were paid with State of Oklahoma and Oklahoma City funding sources. If support is not provided, Treasury OIG should recoup the funds or request Oklahoma County management to provide support for replacement expenses, not previously charged, that were eligible during the CRF…

Treasury OIG follow-up with Treasury's Office of Capital Access to ensure that management decision letters are issued on the findings identified by the auditor in the Single Audit report.

Treasury OIG should follow-up with Oklahoma's management to confirm if the $35,499,181 noted as unsupported expenditures within the Grants greater than or equal to $50,000, Transfers greater than or equal to $50,000, Direct Payments greater than or equal to $50,000, Aggregate Reporting less than $50,000, and Aggregate Payments to Individuals payment types can be supported. If support is not provided, Treasury OIG should recoup the funds or request Oklahoma management to provide support for replacement expenses, not previously charged to CRF, that were incurred during the period of performance. In addition, Treasury OIG should request Oklahoma management to provide support…

Develop plans to expand the use of the NRC’s excepted service authority.

The Chairman and FDIC Board of Directors set a tone at the top where all FDIC executives model the FDIC’s core values and principles through their behaviors and attitudes. This should be assessed and measured regularly by climate surveys with appropriate actions taken.

Update the travel policy and continue efforts to ensure that all written policies and
procedures are reviewed and revised in a timely manner.

Note: We did not make a formal recommendation for this report. However, we are claiming cost savings. The following is the language we used in the Tracking Sheet we submitted to the agency. We request SSA review the cases of the beneficiaries in payment status that are listed as deceased in the New York City death data and terminate benefits for the beneficiaries it confirms are deceased, as they appear to be based on the New York City death data. Because payments should not be made after beneficiaries’ deaths, SSA should initiate overpayment collections for any such payments. We referred…

We recommend that the Agency for Healthcare Research and Quality reassess the Question Builder app to determine if the unnecessary functionality and privileges built into the app can and should be removed or formally assess, document, and accept the risk of not removing them.

We recommend that the Agency for Healthcare Research and Quality update the AHRQ Mobile Application Development Policy to require project officers and app developers to assess AHRQ mobile apps for unnecessary or unused functionality and remove or disable such functionality where feasible before submitting it to an app store and establish a procedure to ensure adherence to these requirements.

We recommend that the Agency for Healthcare Research and Quality update the AHRQ Mobile Application Development Policy to require vetting the security of all AHRQ mobile apps for compliance with the HHS secure coding policy requirements and correcting any security vulnerabilities identified before releasing a mobile app to app stores for public use and establish a procedure to ensure adherence to these requirements

1. We recommend that the Deputy Secretary of Commerce direct the Department’s Chief Information Officer to develop and implement oversight mechanisms to manage and track whether bureaus meet hardware asset management, software asset management, configuration security management, and vulnerability management data collection and reporting requirements. Implementing this recommendation will lead to funds being put to better use. 

2. We recommend that the Deputy Secretary of Commerce direct the Department’s Chief Information Officer develop and implement oversight mechanisms to ensure Department cybersecurity data reported in the CDM agency dashboard and used in CIO FISMA metric reporting accurately reflects the Department’s cybersecurity posture.

7. We recommend the Deputy Secretary of Commerce direct the Department’s Chief Information Officer to design and implement a process to track and report bureau-incurred ECDM program costs for improved cost reporting and analysis of cost-saving opportunities. 

Treasury Office of Inspector General (OIG) should request DC to provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance for the $5,217,865 of ineligible costs charge to the Contracts greater than or equal to $50,000 payment type. If support is not provided, Treasury OIG should recoup the funds.

Based on DC management's ability to respond to Treasury OIG's requests related to the health care contract's ineligible costs, Treasury OIG should request the details on the remainder of the contract balance. If DC management is unable to itemize the portion of the medical expenses that were COVID-19 related, Treasury OIG determine if the remaining contract balance was similarly ineligible and should be recouped or replaced by other eligible expenditures, not previously charged to CRF, that were incurred during the period of performance. Based on DCs responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace…

Treasury OIG should request DC to provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance for the $6,117 of ineligible costs charged to the Contracts greater than or equal to $50,000 payment type. If support is not provided, Treasury OIG should recoup the funds. Based on DC management's responsiveness to Treasury OIG's requests and management's ability to provide sufficient documentation and/or replace ineligible transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Contracts greater than or equal to $50,000 payment types.

Treasury OIG should request DC to provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance for the $148,721 of ineligible costs charged to the Contracts greater than or equal to $50,000 payment type. If support is not provided, Treasury OIG should recoup the funds. Based on DCs management's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace ineligible transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Contracts greater than or equal to $50,000 payment types.

Treasury OIG should follow-up with DC's management to confirm if the $39,384 unsupported expenditures within the Grants greater than or equal to $50,000 payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request DC management to provide replacement expenses, not previously charged, that were eligible during the CRF period of performance.

Treasury OIG should follow-up with DC's management to determine if the remaining grant balance was similarly unsupported and should be recouped or replaced by other eligible expenditures, not previously charged to CRF, that were incurred during the period of performance. Based on DC's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation, and/or replace unsupported transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for Grants greater than or equal to $50,000 payment type.

Treasury OIG should follow-up with DC's management to confirm if the $24,261 noted as unsupported expenditures within the Grants greater than or equal to $50,000 payment type can be supported. If support is not provided, Treasury OIG should recoup the funds or request DC management to provide replacement expenses, not previously charged, that were eligible during the CRF period of performance.

Treasury OIG should determine the feasibility of performing additional testing over portions of the remaining untested grant balance. If DC is unable to provide support Treasury OIG should recoup the funds or request that DC management provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance. Further, based on DC's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation, and/or replace unsupported transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for Grants greater than or equal to $50,000 payment type.

Treasury OIG should request DC to provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance for the $8,290 of ineligible costs charge to the Grants greater than or equal to $50,000 payment type. If support is not provided, Treasury OIG should recoup the funds. Based on DC management's responsiveness to Treasury OIG's requests and management's ability to provide sufficient documentation, Treasury OIG should determine the feasibility of conducting an audit for Grants greater than or equal to $50,000 payment type.

Treasury OIG should request DC to provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance for the $14,000 of ineligible costs charged to the Grants greater than or equal to $50,000 payment type. If support is not provided, Treasury OIG should recoup the funds. Based on DC management's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace ineligible transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Grants greater than or equal to $50,000 payment types.

Treasury OIG should request DC management perform an assessment over the remaining balance of $861,000 within its Grants greater than or equal to $50,000 payment types to determine if there were other similarly ineligible expenses.

Treasury OIG should request DC to provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance for the $12,744 of ineligible costs charged to the Grants greater than or equal to $50,000 payment type. If support is not provided, Treasury OIG should recoup the funds. Based on DC management's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace ineligible transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Grants greater than or equal to $50,000 payment types.

Treasury OIG should request DC management perform an assessment over the remaining balance of $862,256 within its Grants greater than or equal to $50,000 payment types to determine if there were other similarly ineligible expenses.

Treasury OIG should request DC's management to provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance for the $21,202,722 of ineligible costs (other matters) charged to the Grants greater than or equal to $50,000 payment type. If support is not provided, Treasury OIG should recoup the funds. Based on DC management's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace ineligible transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Grants greater than or equal to $50,000…

Treasury OIG should request DC's management to provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance for the $202,695 of ineligible questioned cost reconciliation error (other matters charged to the Grants greater than or equal to $50,000 payment type. If support is not provided, Treasury OIG should recoup the funds. Based on DC management's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace ineligible transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Grants greater than or…

Treasury OIG should request DC's management to provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance for the $575,000 of ineligible questioned cost reconciliation error (other matters charged to the Grants greater than or equal to $50,000 payment type. If support is not provided, Treasury OIG should recoup the funds. Based on DC management's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace ineligible transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Grants greater than or…

Treasury OIG should follow-up with the DC's management to confirm if the $30,107 noted as unsupported expenditures within Aggregate Payments to Individuals can be supported. If support is not provided, Treasury OIG should recoup the funds or request DC's management to provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance. Further, based on the DC management's responsiveness to Treasury Office of Inspector General requests and its ability to provide sufficient documentation, and/or replace unsupported transactions charged to CRF with valid expenditures, Treasury Office of Inspector General should determine the feasibility of conducting…

Treasury OIG follow-up with Utah's management to confirm if the $40,308,738 noted as unsupported expenditures within the Contracts greater than or equal to $50,000, Grants greater than or equal to $50,000, Transfers greater than or equal to $50,000, Aggregate Reporting less than $50,000, and Aggregate Payments to Individuals payment types can be supported. If support is not provided, Treasury OIG should recoup the funds or request Utah management to provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance$50,000, Transfers greater than or equal to $50,000, Aggregate Reporting less than $50,000, and Aggregate…

Treasury OIG request Utah management to provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance for the $6,852,799 of ineligible costs charged to the Contracts greater than or equal to $50,000, Grants greater than or equal to $50,000, Transfers greater than or equal to $50,000, and Aggregate Payments to Individuals payment types. If support is not provided, Treasury OIG should recoup the funds. Further, based on Utah's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported and ineligible transactions charged to CRF with valid expenditures, Castro…

Treasury's Office of Capital Access should follow-up on any CRF specific questioned costs reported in the fiscal year 2020, 2021, and 2022 Single Audit reports.

Treasury OIG follow-up with Utah's management to determine the feasibility of performing additional follow-up with Utah to determine if there were other instances of unsupported costs within the $8,471,021 remaining, untested balance.

Treasury OIG follow-up with Utah's management to determine the feasibility of performing additional follow-up with Utah to determine if there were other instances of unsupported balances within the advertising campaigns created through a third-party vendor.

Treasury OIG follow-up with Utah and request Utah to perform an analysis over all of their GrantSolutions portal reported balances to determine if there were other instances of subscription costs included in the CRF reported expenditures and review those expenditures to determine if there were other instances of subscription costs that extended past September 30, 2022.

Treasury OIG determine the feasibility of performing additional follow-up with Utah to determine if there were other instances of unsupported costs within the other two awards issued under the Thrive 125 program.

Treasury OIG determine the feasibility of performing additional follow-up with Utah to determine if there were other instances of unsupported grants within the amount of $1,790,107 not tested by Castro.

Treasury OIG determine the feasibility of performing additional follow-up to determine if there were other instances of unsupported costs and ineligible bonuses within the remainder of the amount categorized as non-substantially dedicated payroll.

Treasury OIG should follow-up with North Dakota's management to confirm the transactions noted as unsupported or ineligible expenditures within the Contracts greater than or equal to $50,000, Direct Payments greater than or equal to $50,000, Aggregate Reporting less than $50,000, and Aggregate Payments to Individuals payment types are recouped or replaced by other eligible expenditures, not previously charged to CRF, that were incurred during the period of performance. Based on North Dakota management's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation, Treasury OIG should determine the feasibility of conducting an audit for the Contracts greater than…

Treasury's Office of Capital Access should ensure that management decision letters are issued on the findings identified by the auditor in the Single Audit Report for fiscal years 2021/2022 (combined report). Treasury's Office of Capital Access should follow-up on any CRF specific questioned costs reported in the fiscal year 2021-2022 Single Audit report.

We recommend that BLM develop and implement procedures to update its bankruptcy tracking tool to include claim amounts for each case and entity and other key bankruptcy information such as case status, mitigation steps taken, post-bankruptcy amounts, and outcomes of bankruptcy cases, including identifying wells orphaned due to a bankruptcy.

We recommend that BLM update, finalize, and implement bankruptcy policies and standard operating procedures to include all bankruptcy requirements for proofs of claims.

We recommend that BLM develop and implement a training program for all personnel involved in bankruptcy processes on the bankruptcy policies and standard operating procedures developed under Recommendation 9.

We recommend that BOEM identify existing or develop and implement new internal controls to address identified risks related to Federal oil and gas leaseholder bankruptcies.

We recommend that the Centers for Medicare & Medicaid Services require the States to correct the reported Federal share of collections that were subject to the increased COVID-19 FMAP by recouping $62,504,429 from the 11 States that underreported the Federal share of Medicaid collections and refunding $711,715 to 1 State that overreported the Federal share of Medicaid

We recommend that the Centers for Medicare & Medicaid Services emphasize to States that they should consistently follow their procedures for calculating the Federal share of collections, including during periods of increased FMAPs.

We recommend that the Centers for Medicare & Medicaid Services reinforce with reviewers that they should verify that the increased Federal share for TPL collections was properly supported.

We recommend that the Centers for Medicare & Medicaid Services revise its policies and procedures for reviewing States' reported collections to include review of States' calculations of the Federal share for all collections.

We recommend that the Indiana Family and Social Services Administration refund $39,432,556 (Federal share) to the Federal Government for FFS Medicaid ABA payments that did not comply with Federal and State requirements.