Open Recommendations

We recommend that CFTC enforce the use of centrally billed accounts for travel cards used for international travel.

We recommend that CFTC develop and implement a comprehensive policy that mandates the immediate deactivation of all purchase and travel cards upon notification by HR of an employee’s separation or transfer. Additionally, instituting a regular monitoring system to track and validate the deactivation status of charge cards for all separated employees is recommended. Monthly reviews of charge card activity reports should also be conducted to identify any lapses in the deactivation process to prevent unauthorized use.

We recommended that CFTC review, revise, and update all travel policies to align with the current requirements of the Federal Travel Regulations, OMB directives, and the Government Charge Card Abuse Prevention Act.

We recommend that USAID's Office of Acquisition and Assistance Cost, Audit and Support Division/Contract Audit Management Branch verify that GiveDirectly, Inc., corrects the material weaknesses in
internal control over financial reporting detailed on pages 32 to 34 of the audit report.

We recommend that USAID's Office of Acquisition and Assistance Cost, Audit and Support Division/Contract Audit Management Branch verify that GiveDirectly, Inc., corrects the instances of material
noncompliances detailed on pages 32 to 34 of the audit report.

We recommend that USAID/Mozambique verify that Centro de Aprendizagem e Capacitao da Sociedade Civil corrects the one material weakness in internal control identified on pages 25 and 28 of the audit report.

(U) Rec. 1.a: The DoD OIG recommended that the DoD Chief Information Officer direct DoD Components, including the Coast Guard, in coordination with the DoD Component Chief Information Security Officers, Chief Information Officers, and Authorizing Officials, to identify all critical and non-critical software on the DoD Information Network that is subject to Office of Management and Budget-required self-attestation requirements.

(U) Rec. 1.b: The DoD OIG recommended that the DoD Chief Information Officer direct DoD Components, including the Coast Guard, in coordination with the DoD Component Chief Information Security Officers, Chief Information Officers, and Authorizing Officials, to obtain Office of Management and Budget-required self-attestations from software providers or implement an Office of Management and Budget'approved alternative solution for all identified third-party software on the DoD Information Network.

(U) Rec. 1.c: The DoD OIG recommended that the DoD Chief Information Officer direct DoD Components, including the Coast Guard, in coordination with the DoD Component Chief Information Security Officers, Chief Information Officers, and Authorizing Officials, to establish a plan of action and milestones to obtain all remaining Office of Management and Budget-required third-party provider self-attestations and request an extension from the Office of Management and Budget deadline.

(U) Rec. 1.d: The DoD OIG recommended that the DoD Chief Information Officer direct DoD Components, including the Coast Guard, in coordination with the DoD Component Chief Information Security Officers, Chief Information Officers, and Authorizing Officials, to implement a process, such as periodic reviews of the Enterprise Mission Assurance Support Service, or an equivalent system, to ensure that officials are accurately reporting the system authorization status for non'national security systems in accordance with DoD guidance.

(U) Rec. 1.e: The DoD OIG recommended that the DoD Chief Information Officer direct DoD Components, including the Coast Guard, in coordination with the DoD Component Chief Information Security Officers, Chief Information Officers, and Authorizing Officials, to update the Enterprise Mission Assurance Support Service, or an equivalent system, to ensure that it captures compliance information for all controls associated with Inspector General Federal Information Security Modernization Act of 2014 reporting metrics for their non-national security systems.

(U) Rec. 1.f: The DoD OIG recommended that the DoD Chief Information Officer direct DoD Components, including the Coast Guard, in coordination with the DoD Component Chief Information Security Officers, Chief Information Officers, and Authorizing Officials, to develop and implement a process, such as periodic reviews of the Enterprise Mission Assurance Support Service, or an equivalent system, to ensure that officials implemented the necessary National Institute of Standards and Technology information system controls and accurately reported the status for all non-national security systems.

(U) Rec. 1.g: The DoD OIG recommended that the DoD Chief Information Officer direct DoD Components, including the Coast Guard, in coordination with the DoD Component Chief Information Security Officers, Chief Information Officers, and Authorizing Officials, to require officials to develop a plan of action and milestones for non-national security systems that have not implemented all Inspector General Federal Information Security Modernization Act of 2014 reporting metrics-related controls or those systems with a low implementation percentage (for example, below 75 percent), and track the completion of the plans until such controls are implemented or have elevated to an acceptable level…

(U) Rec. 2: The DoD OIG recommended that the DoD Chief Information Officer direct the Army Chief Information Officer, in coordination with their Chief Information Security Officer and Authorizing Officials, to review the Enterprise Mission Assurance Support Service, or an equivalent system, to ensure that officials are correctly reporting the system authorization status for their non-national security systems and update the status for any miscategorized systems.

(U) Rec. 3: The DoD OIG recommended that the DoD Chief Information Officer direct the Navy Chief Information Officer, in coordination with their Chief Information Security Officer and Authorizing Officials, to review the Enterprise Mission Assurance Support Service, or an equivalent system, to ensure that officials are correctly reporting the system authorization status for their non-national security systems and update the status for any miscategorized systems.

(U) Rec. 4: The DoD OIG recommended that the DoD Chief Information Officer direct the Air Force Chief Information Officer, in coordination with their Chief Information Security Officer and Authorizing Officials, to review the Enterprise Mission Assurance Support Service, or an equivalent system, to ensure that officials are correctly reporting the system authorization status for their non-national security systems and update the status for any miscategorized systems.

(U) Rec. 5: The DoD OIG recommended that the DoD Chief Information Officer direct the Coast Guard Chief Information Officer, in coordination with their Chief Information Security Officer and Authorizing Officials, to review the Enterprise Mission Assurance Support Service, or an equivalent system, to ensure that officials are correctly reporting the system authorization status for their non-national security systems and update the status for any miscategorized systems.

(U) Rec. 6: The DoD OIG recommended that the DoD Chief Information Officer direct the Defense Security Cooperation Agency Chief Information Officer, in coordination with their Chief Information Security Officer and Authorizing Officials, to review the Enterprise Mission Assurance Support Service, or an equivalent system, to ensure that officials are correctly reporting the system authorization status for their non-national security systems and update the status for any miscategorized systems.

Correct all processing errors on cases identified by the review team and report the results to the Office of Inspector General.

Correct all processing errors on cases identified by the review team and report the results to the Office of Inspector General.

(U) Rec. 1.a: The DoD OIG recommended that the Director of the Navy Culture and Force Resilience Office N17 develop and implement a plan with milestones to ensure all Navy commands have a completed local crisis response plan, as required by Office of the Chief of Naval Operations Instruction 1720.4B, Suicide Prevention Program.

(U) Rec. 1.b: The DoD OIG recommended that the Director of the Navy Culture and Force Resilience Office N17 update Office of the Chief of Naval Operations Instruction 1720.4B, Suicide Prevention Program, to assign an office with oversight and annual reporting responsibilities for Naval commanding officers compliance with having a completed crisis response plan that contains the elements required by the Instruction.

The Director, Submission Processing, should lead a review that includes the Directors of Accounts Management, Field Assistance, Media and Publications, and Online Services to add cautionary language to the appropriate forms and publications instructing taxpayers not to use a third-party carrier when paying a balance due that is addressed to a P.O. Box address (Lockbox).

The Director, Submission Processing, should coordinate with FMSS to create a guide for shared mailrooms not staffed with full-time IRS personnel or contracted staff. The guide should clearly document the time within which taxpayers’ checks and related documents must be routed to the appropriate Submission Processing Center.

The Director, Submission Processing, should coordinate with other Taxpayer Service functions, such as Field Assistance, Accounts Management, and FMSS to include a requirement to identify on Form 3210 any forms received with misrouted remittances.