Open Recommendations

Work with ARC to resolve the reporting discrepancies and revise the Final SF 270 to exclude the questioned cost of $52,706 for ARC funded cost and $14,650 for non-ARC match costs.

Work with ARC to resolve the questioned cost totaling $25,849 for ARC funded equipment costs.

Establish and implement policies and procedures for determining the allowability and allocability of costs, record retention, safeguarding of equipment, timekeeping, and procurement standards as required under the Uniform Guidance.

We recommend that the North Central Pennsylvania Regional Planning and Development Commission develop procedures to prepare and submit its SF-270 and Performance Progress Reports in a timely manner.

Treasury Office of Inspector General (OIG) should follow-up with Pennsylvania management to confirm if the transactions noted as unsupported 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, and Aggregate Reporting less than $50,000 payment types can be supported. If support is not provided, Treasury OIG should recoup the unsupported and ineligible questioned costs or request that Pennsylvania management provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance. Further, based on Pennsylvania’s responsiveness to our requests and…

Correct the two errors involving prematurely denied Dependency and Indemnity Compensation claims.

Conduct a file review of the reopened Dependency and Indemnity Compensation claims granted under the PACT Act from January 1 through August 31, 2023, and take appropriate actions to ensure monetary benefits and notification letters are accurate.

Consider whether modifications could be made to the reevaluation request process consistent with the PACT Act and related regulations and, should this result in a policy change, consult with the VA Office of General Counsel.

Update VA’s Adjudication Procedures Manual on when personnel should request medical disability examinations and opinions.

Reduce examination and medical opinion overdevelopment by establishing a plan to continue the development of examination request tools and evaluate the effectiveness of these efforts for any future enhancements.

Establish Supervision’s objectives for the onboarding process for transitioning depository institutions.

Establish clear roles and responsibilities at the headquarters level for overseeing Supervision’s onboarding process.

Develop and implement an officewide policy that describes management’s expectations for onboarding depository institutions that transition to the CFPB’s supervisory oversight. The policy should articulate
a. key onboarding steps that OSE should take before and after a depository institution transitions.
b. expected time frames for completing the key steps.
c. guidance on coordinating with the prudential regulator of the onboarding institution, including discussion topics; documentation needs; and the process for managing preexisting supervisory issues, such as MRAs and enforcement actions.

Develop methods to monitor OSE’s execution of the onboarding process, including
a. a tracking mechanism to determine whether the key onboarding steps have been completed.
b. a process for obtaining feedback from the depository institutions that transitioned regarding the effectiveness of the onboarding process.
c. a forum for the regional offices to share their experiences regarding the onboarding process to drive continuous improvement.

Treasury OIG should follow-up with Guam's management to confirm the transactions noted as unsupported expenditures within the Direct Payments greater than or equal to $50,000, Aggregate Reporting less than $50,000, and Aggregate Payments to Individuals can be supported. If support is not provided, Treasury OIG should recoup the funds or request that Guam management provide support for replacement expenses, not previously charged, that were eligible during the CRF period of performance. Further, based on the Government of Guam's responsiveness to Treasury OIG's requests and its ability to provide to provide sufficient documentation and/or replace unsupported and ineligible transactions charged to…

We recommend the Vice President, Contracts and Rates Strategy, Pricing and Contracts formalize and update the cost of service study internal guidance, and develop a cadence for review and approval.

We recommend the Vice President, Contracts and Rates Strategy, Pricing and Contracts evaluate the inclusion of Valley Investment Initiative and Performance Grant credits, as well as any other local power company or customer specific costs going forward, as part of the cost of service study.

We recommend the Architect of the Capitol (AOC) Chief Administrative Officer require the Supplies, Services and Material Management Division to identify and leverage data analytics to perform purchase card reviews to ensure compliance with AOC purchase card policies and procedures.

We recommend the Architect of the Capitol Chief Administrative Officer require the Supplies, Services and Material Management Division to update and implement the Purchase Card Review Process Standard Operating Procedure 4-13, January 27, 2020, to include criteria and procedures for conducting all purchase card reviews.

We recommend the Architect of the Capitol (AOC) Chief Administrative Officer require that purchase card approving officials perform quarterly or semiannual purchase card reviews to assist the Agency Program Coordinator in ensuring compliance with AOC purchase card policies and procedures.

We recommend the Architect of the Capitol (AOC) update the AOC Contracting Manual to include examples of split transactions and instructions on how to avoid them.

We recommend the Architect of the Capitol (AOC) develop guidance and update the AOC Contracting Manual to describe the use of third-party processors and vendors and define terms like “questionable merchant category codes,” “mandatory sources,” “third-party merchants,” “third-party processors” and “third-party vendors” in accordance with federal government best practices.

We recommend that the Architect of the Capitol establish a process to monitor and track sales taxes paid to detect and prevent waste of taxpayer dollars.

We recommend that the Architect of the Capitol (AOC) update the AOC Contracting Manual to describe the process for avoiding sales tax and add the requirement to reclaim improperly assessed taxes.

Examine existing Job Corps data regarding its drug control activities to identify appropriate data that aligns with the President;s Strategy and the Office of National Drug Control Policy's reporting timelines and identify or develop appropriate and relevant performance measures that demonstrate the effectiveness of its drug control activities as they relate to the President's Strategy.