Open Recommendations

Ensure ALJ staff notify both the IO and Maritime Center staff when an ALJ issues a decision.

We recommend that the FTC Executive Director, in coordination with relevant offices, designate a single point of coordination to ensure all offboarding tasks are completed accurately, consistently, and in a timely manner

We recommend that the FTC Executive Director, in coordination with relevant offices, establish overarching policies and procedures to clearly identify roles and inform officials of their responsibilities in the offboarding process.

The Chief Procurement Officer should revise the contract file checklists to include the following: a) a certification statement that the contracting officer added all applicable documents to the contract file; and b) managerial approval confirming the completeness of the contract file.

The Chief Procurement Officer should work with the Chief Financial Officer to develop a form that includes all the elements of the required quality assurance inspection report, provide training to the CORs on its use, and implement a requirement for consistent use.

The Director, Collection Policy, SB/SE Division, should update IRM 5.1.22, Field Collection Procedures-Disclosure, to accurately reflect the IRS disclosure guidance regarding I.R.C. § 6103(e)(8).

The Director, Collection Policy, SB/SE Division, should issue an annual reminder on the topic of I.R.C. §§ 6103(e)(7) and (e)(8) for all employees and managers in the ACS, Field Collection, and Specialty Collection, OIC functions who have direct contact with taxpayers. The reminder should be in official format, such as a memorandum, and include guidance on disclosure for mirrored and non-mirrored accounts, provide a link to the training course related to I.R.C. §§ 6103(e)(7) and (e)(8), and inform employees of the availability of the Disclosure Help Desk.

The Director, Examination, SB/SE Division, should remind Field Examination employees that a Form 8821 does not permit
the designee to act on behalf of the taxpayer.

The Director, Examination, SB/SE Division, should remind field examiners and group managers of the need to verify and document taxpayer representation before initiating contact and reinforce procedures for handling revocations or withdrawals of representation.

The Director, Accounts Management, Taxpayer Services, should reinforce to the CAF unit the importance of timely and accurate
processing of Forms 2848 and 8821.

The Director, Examination, SB/SE Division, should coordinate with the Offices of Chief Counsel and Professional Responsibility, to revise Form 2848 and its instructions to better reflect taxpayer intent and procedural requirements.

Develop a short-term strategy for mitigating the impacts of storing E-Transits in holding lots that would include an analysis of related costs (in other words, acquisition, staffing, maintenance, transportation, and so forth) and assessment of other options such as divestment.

Correct inconsistencies in the Fleet Management Information System (FMIS) for E-Transits in holding lots and implement internal controls to periodically assess the accuracy of E-Transit vehicle data in FMIS.

Correct inconsistencies in preventative maintenance inspections and battery maintenance for E-Transits in holding lots and implement internal controls to periodically assess the consistency of these activities.

Correct deficiencies associated with E-Transit deployments and implement internal controls to periodically assess compliance with related deployment procedures.

Develop strategies and controls to ensure local holding lot staff are appropriately using applicable service contracts.

Develop strategies to enhance communication of policies and procedures to E-Transit local holding lot staff, particularly related to the consistency of Fleet Management Information System data, preventative maintenance inspections, battery maintenance, and deployment.

Rec. 1: The DoD OIG recommended that the Assistant Secretary of Defense for Energy, Installations, and Environment update DoD Instruction 4165.56 to clarify that relocatable facilities procured before the effective date of the Instruction are grandfathered in for the 7-year initial approval, extension, and 14?year time limits.

Rec. 2.a: The DoD OIG recommended that the Garrison Commander, U.S. Army Garrison Hawaii determine whether the four relocatable facilities without documented approvals are being used for a valid requirement in accordance with DoD Instruction 4165.56, and if so, request approval for the use of the relocatable facility from the U.S. Army Installation Management Command. If the facilities are not being used in accordance with the Instruction or are no longer needed, convert the facilities to real property or terminate the use of therelocatable facilities.

Rec. 2.b: The DoD OIG recommended that the Garrison Commander, U.S. Army Garrison Hawaii submit requests for extension of use to the U.S. Army Installation Management Command for the 19 relocatable facilities that are past the established expiration date and still needed or terminate the use of the relocatable facilities that are no longer needed.

Rec. 2.c: The DoD OIG recommended that the Garrison Commander, U.S. Army Garrison Hawaii establish exit plans for the six relocatable facilities that do not have one or convert the facilities to real property.

Rec. 3.a: The DoD OIG recommended that the Commander, Joint Base Pearl Harbor-Hickam determine whether their three relocatable facilities without approvals are being used for a valid requirement in accordance with DoD Instruction 4165.56. If so, the Commander should request approval for the use of the relocatable facilities. If these relocatable facilities are not being used in accordance with the Instruction or are no longer needed, the Commander should convert the facilities to real property or terminate the use of the relocatable facilities.

Rec. 3.b: The DoD OIG recommended that the Commander, Joint Base Pearl Harbor-Hickam submit a request for extended use to Navy Region Hawaii for the paint and blasting shop until the associated military construction project is completed.

Rec. 3.c: The DoD OIG recommended that the Commander, Joint Base Pearl Harbor-Hickam establish exit plans for the two relocatable facilities that do not have one or convert the facilities to real property.

Rec. 4.a: The DoD OIG recommended that the Commander, Pearl Harbor Naval Shipyard Determine whether the 86 relocatable facilities without approvals are being used for a valid requirement in accordance with DoD Instruction 4165.56, and if so, submit approval requests to the Commanding Officer, Joint Base Pearl Harbor Hickam. If the facilities are no longer being used in accordance with the Instruction or are no longer needed, convert the facilities to real property or terminate the use of the relocatable facilities.