Open Recommendations

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.

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.

Embassy Malabo should cease attendance at the Punta Europa compound events until the Office of the Legal Adviser has made a determination and only resume attendance if permitted to do so.

Embassy Malabo, in coordination with the Bureau of Consular Affairs and the Bureau of Overseas Buildings Operations, should provide protection from the elements for consular applicants.

Embassy Malabo should bring its property management program into compliance with Department standards.

Embassy Malabo should bring its furniture and appliance pool program into compliance with Department standards.

Embassy Malabo should administer its housing program, in accordance with Department standards.

Embassy Malabo should implement internal controls for residential generator fuel deliveries and storage, in accordance with Department standards.

Embassy Malabo should bring its motor vehicle safety program into compliance with Department standards.

Embassy Malabo should bring the motor pool preventive maintenance program into compliance with Department standards.

Embassy Malabo should implement management controls for its fuel card program, in accordance with Department standards.

Embassy Malabo should bring its contracting officer's representative program for the local employee health insurance contract into compliance with Department standards.

Embassy Malabo should safeguard and dispose of controlled substances, in accordance with Department guidelines.

Embassy Malabo should manage medication inventory and processes, in accordance with Department guidelines and develop and adhere to a Pharmaceutical Disposal Plan.

Embassy Malabo, in coordination with the Bureau of Global Talent Management, should update its local compensation plan, in accordance with Department standards.

Embassy Malabo should establish and administer a training program for its locally employed staff, in accordance with Department guidelines.

Embassy Malabo should require authorizing officials to approve staff requests for overtime in advance, in accordance with Department guidance.

Embassy Malabo should adhere to the Department's recruitment standards for locally employed staff positions.

Embassy Malabo, in coordination with the Bureau of Global Talent Management, should consult with local legal counsel and establish and implement a policy that adheres to Department and host country regulations for management of its third-country national staff.

Embassy Malabo should provide workplace safety training for supervisors and employees, as required by Department guidance.

Embassy Malabo should bring its fire protection program into compliance with Department standards.

Embassy Malabo should review and de-obligate all invalid unliquidated obligations without activity for more than 1 year, in accordance with Department guidance, so that funds of up to $317,000 can be put to better use.

Embassy Malabo should clear overdue travel advances, in accordance with Department guidelines and put funds of up to $22,218 to better use.

Embassy Malabo should bring its cashier operations into compliance with Department standards.

Embassy Malabo should require its locally employed staff to complete the required position-specific training, in accordance with Department standards.

Embassy Malabo should budget for and purchase battery backup replacements, and spare or replacement printers and computers, as required by Department guidance.

Embassy Malabo should implement a records management program that complies with Department standards.

Embassy Malabo should permanently repair its high frequency radio and conduct weekly high frequency radio checks, in accordance with Department standards.

We recommend that the FEMA Administrator direct FEMA Regions to:• begin administrative closeout of the 26 grant programs we identified with expired periods of performance to the extent permitted by the Stafford Act, for those with no pending requests for extension or lacking acceptable justifications for extension, and deobligate the associated $9.4 million in remaining funds;• assess and close, as appropriate, the 42 grant programs in our scope representing $7 billion in unliquidated funding; and• conduct a review of all authorized grant programs with expired periods of performance to determine whether to administratively closeout and deobligate remaining fund balances, to…