Open Recommendations

We recommend the Vice President and Controller, Corporate Accounting, consider creating a report in the expense management system that Expense Administration personnel can use to periodically test for split transactions.

We recommend the Vice President and Controller, Corporate Accounting, for exceptions identified during the audit, contact the approving managers and reinforce their responsibilities for ensuring TVA One Card expenses are appropriate.

We recommend the Vice President and Controller, Corporate Accounting, configure the expense management system to notify cardholders when purchases are still pending submission prior to 30 days.

We recommend that USAID's Office of Acquisition and Assistance Cost, Audit and Support Division/Contract Audit Management Branch verify that Adventist Development and Relief Agency International corrects the one material weakness in internal control detailed on page 41 of the audit report.

We recommend that USGS develop a monitoring plan that documents all oversight activities that will be performed, including roles and responsibilities of project officials.

We recommend that USGS document USGS' substantial involvement in the energy and mineral research facility project, including explicitly detailing what activities USGS considers substantial involvement and identifying roles and responsibilities of that involvement.

We recommend that USGS communicate oversight procedures identified in the monitoring plan and details of substantial involvement developed in response to Recommendations 1 and 2 to the Colorado School of Mines.

(U) Rec. 1.a: This recommendation is Controlled Unclassified Information

(U) Rec. 1.b: This recommendation is Controlled Unclassified Information

(U) Rec. 1.c: This recommendation is Controlled Unclassified Information

(U) Rec. 1.d: This recommendation is Controlled Unclassified Information

(U) Rec. 2.a: This recommendation is Controlled Unclassified Information

(U) Rec. 2.b: The DoD OIG recommended that the Director of the Defense Security Cooperation Agency update the current "Policy Guidance and Procedures Golden Sentry Enhanced End-Use Monitoring (EEUM) Checklists" to add requirements for Security Cooperation Organization personnel to annotate explanations in the "comments" column of the checklists for each requirement that the Security Cooperation Organization personnel determined did not meet standards or was not applicable.

(U) Rec. 2.c: The DoD OIG recommended that the Director of the Defense Security Cooperation Agency update the current "Policy Guidance and Procedures Golden Sentry Enhanced End-Use Monitoring (EEUM) Checklists" to add requirements for Security Cooperation Organization personnel to have a printed or digital copy of the "Policy Guidance and Procedures Golden Sentry Enhanced End-Use Monitoring (EEUM) Checklists" available for reference during physical security inspections.

(U) Rec. 2.d: This recommendation is Controlled Unclassified Information

(U) Rec. 2.e: This recommendation is Controlled Unclassified Information

(U) Rec. 3.a: The DoD OIG recommended that the Director of the Defense Security Cooperation Agency update the Security Assistance Management Manual, chapter 8, "End-Use Monitoring," to include requirements for the combatant commands to develop alternate procedures for Security Cooperation Organization personnel to conduct or obtain annual enhanced inventories, physical security inspections, and quarterly routine End-Use Monitoring checks during pandemics, natural disasters, and extended travel restrictions.

(U) Rec. 3.b: The DoD OIG recommended that the Director of the Defense Security Cooperation Agency update the Security Assistance Management Manual, chapter 8, "End-Use Monitoring," to include additional requirements for the combatant command quarterly reviews of the Security Cooperation Information Portal End-Use Monitoring database. These additional requirements should direct the Combatant Command Golden Sentry primary point of contact to verify and ensure: (U) Security Cooperation Organization personnel completed the routine End-Use Monitoring check reports and uploaded enhanced End-Use Monitoring physical security checklists in the Security Cooperation Information Portal End-Use Monitoring database; (U) Security Cooperation Organization personnel properly address End-Use…

(U) Rec. 4: The DoD OIG recommended that the Director of the Defense Security Cooperation Agency require the Defense Security Cooperation Agency U.S. Southern Command End-Use Monitoring Program Manager to schedule a compliance assessment visit in Brazil, Chile, and Colombia within 1 year of the publication of this report.

(U) Rec. 5.a: The DoD OIG recommended that the Commander of the U.S. Southern Command update the U.S. Southern Command End-Use Monitoring Program Standard Operating Procedure memorandum to include: alternate procedures for Security Cooperation Organization personnel on how to execute required annual enhanced End-Use Monitoring inventories, physical security inspections, and quarterly routine End-Use Monitoring checks based on in-country or regional limitations due to pandemics, natural disasters, and extended travel restrictions, based on Recommendation 3.a; and guidance outlining specific procedures for how the U.S. Southern Command Golden Sentry primary point of contact will conduct, document, and maintain records of the quarterly…

(U) Rec. 5.b: This recommendation is Controlled Unclassified Information

(U) Rec. 5.c: This recommendation is Controlled Unclassified Information

(U) Rec. 6.a: This recommendation is Controlled Unclassified Information

(U) Rec. 6.b: The DoD OIG recommended that the Deputy Under Secretary of the Air Force for International Affairs Office, in coordination with the Director of the Defense Security Cooperation Agency upload these site certifications to the site certification repository within the Security Cooperation Information Portal End-Use Monitoring database.

We recommend that NPS develop and implement a policy that requires park units to respond to public health assessments, including planned corrective actions and interim mitigation of all level 4 and 5 deficiencies.

We recommend that NPS develop and implement a mechanism for tracking and remediating wastewater system deficiencies and public health recommendations reported in Office of Public Health assessments.

We recommend that NPS require park units to inventory all backcountry pit privies.

We recommend that NPS determine whether any backcountry pit privies qualify as large-capacity cesspools and close them as required.

We recommend that NPS develop procedures to periodically inventory backcountry pit privies and determine if they are large-capacity cesspools and should be closed.

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

The OIG recommends facility leaders improve crosswalk visibility and monitor pedestrian safety at the crosswalk between the patient parking garage and main entrance until completion.

The OIG recommends facility leaders ensure blanket warmer temperatures do not exceed 130 degrees Fahrenheit and implement a process to inform staff about proper use of the equipment.

The OIG recommends facility leaders reevaluate and improve their processes for identifying adverse events that warrant an institutional disclosure.

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 Department's 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 Institute's 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."

Develop guidance for staff on the requirements of FAR § 16.103(d)(1), including updating templates. The guidance should address all the required elements and specify whether it will be documented in the acquisition plan or another document in the contract file.

Provide training to PBGC staff involved in contracting on the requirements of FAR § 16.103(d)(1), highlighting how the staff are required to document contract type risk considerations in the contract file.

Ensure timely development and approval of contract type D&Fs that address all FAR requirements, including a mechanism to track the timeliness of this process.

Review and update guidance to program office staff to ensure they provide information to support all required FAR elements for contract type D&Fs.

Provide training to procurement and program office staff on additional requirements for contract types other than firm-fixed-price. This training should include guidance as to what is needed for sufficient justifications required to comply with FAR requirements related to maximizing the use of firm-fixed-price on future acquisitions.

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.

In June 2024, we sent an alert to the IRS noting our concern with the denial of the programming request that would enable Accounts Management employees to systemically release refunds associated with surviving spouses. We recommended that the Chief, Taxpayer Services coordinate with the appropriate IRS offices and senior officials to expedite the approval, funding, and implementation of the programming request

The Chief, Taxpayer Services, should ensure that the decedent refund programming request has appropriate controls to systemically calculate the accurate interest owed to survivors or claimants and avoid overpaying and underpaying interest on the refunds.

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.

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.