Open Recommendations

(U) Rec. C.1.c: The DoD OIG recommended that the Assistant Secretary of the Army for Installations, Energy, and Environment direct the Fort Sam Houston Military Housing Office to recalculate the Performance Incentive Fee awards that Hunt Military Communities earned since 2022 and pursue compensation for any overpayments, including the $11,423 identified in this report.

(U) Rec. C.2: The DoD OIG recommended that the Assistant Secretary of the Navy (Energy, Installations, and Environment) require the Naval Facilities Engineering Systems Command to update the Performance Incentive Fee plan to comply with the Common Incentive Fee Framework and validate compliance.

Sensitive But Unclassified

Verify that Hand in Hand: Center for Jewish-Arab Education in Israel corrects the two instances of material noncompliance detailed on pages 24 to 26 of the audit report.

Recommendation 1a
We recommend the Architect of the Capitol perform an independent risk assessment to identify
and evaluate potential risks within the agency’s supply chain, including risks related to cybersecurity, geopolitical factors, vendor reliability, and compliance with regulatory requirements. This assessment will allow the agency to determine whether a formal Supply Chain Risk Management program is necessary based on the agency’s unique risk profile.

Recommendation 1b
If deemed necessary based on the outcomes of the assessment performed, develop and
implement a Supply Chain Risk Management program tailored to the identified risks. This may
include implementing or enhancing appropriate controls, vendor…

Recommendation 2
We recommend that the agency work with the offices and jurisdictions to define, document, and
implement risk management processes for offices and jurisdictions to consistently identify, track,
and manage risks applicable to them.

Recommendation 3
We recommend that the agency work with the offices and jurisdictions to develop and document
risk tolerance thresholds for strategic objectives.

The Director, Collection Policy, SB/SE Division, should revise the IRM to require revenue officers to verify that the CDP hearing
notice has been issued prior to taking levy action.

The Director, Collection Policy, SB/SE Division, should refund the proceeds from the prohibited levies to the 42 taxpayers that
we identified during this review.

The Director, Field Collection, SB/SE Division should ensure employees, and their managers review prohibited levy actions identified in this report, and in employee performance reviews, and take appropriate actions for misconduct if violations are found to be
intentional.

The Director, Field Collection, SB/SE Division, should notify the taxpayers identified in this report that their representatives were not sent a copy of CDP levy notices or other correspondence.

Reassess and clarify physical inventory requirements for equipment in medical facilities to ensure they are consistent with and meet the intent of VA Directive 7002.

Ensure that facility directors require custodial officers to regularly review nonexpendable inventory to determine whether the equipment is required and take appropriate action.

Ensure medical facility directors review inventory list compliance data to identify noncompliant services and implement a process to resolve noncompliance.

Ensure the Veterans Health Administrations Procurement and Logistics Office, in coordination with VAs Office of Acquisition and Logistics, regularly monitors inventory compliance data to identify and communicate with noncompliant facilities to proactively address delinquent inventories.

Require medical facilities to use a standardized report of survey dashboard to centrally report all lost, stolen, or damaged items.

Require medical facility directors to review inventory compliance and establish a process to ensure noncompliant equipment"to include equipment identified in this audit"is reported as lost, stolen, or damaged within required time frames.

Reiterate through formal communication that facilities and regional Veterans Integrated Service Networks are required to fully implement and use the Strategic Equipment Planning Guide and Enterprise Equipment Request process for equipment planning and approval and develop a system to monitor compliance and verifying facilities are using the process as required.

Ensure facilities define and assign Strategic Equipment Planning Guide and Enterprise Equipment Request user roles and responsibilities as applicable.

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

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

We recommend that the Chief Operating Officer for Federal Student Aid (FSA), in conjunction with the Commissioner of NCES, require JJC to Update its existing policies and procedures for collecting, verifying, and reporting accurate data for the Student Financial Aid survey, consistent with the Integrated Postsecondary Education Data System (IPEDS) Keyholder Handbook and survey instructions.

We recommend that the Chief Operating Officer for Federal Student Aid (FSA), in conjunction with the Commissioner of NCES, require JJC to Design and implement procedures for ensuring that employees consider admission records to record and update the accurate classification of first-time, full-time undergraduate students in the student information system before finalizing the cohort.

We also recommend that the Chief Operating Officer for FSA consider taking appropriate action pursuant to subpart G of 34 C.F.R. section 668 because the school reported inaccurate and incorrect information to the Integrated Postsecondary Education Data System (IPEDS) through the Student Financial Aid survey for the 2021–2022 reporting period.

We recommend that the Chief Operating Officer for FSA, in conjunction with the Commissioner of NCES, require JJC to update and implement policies and procedures for collecting, verifying, and reporting accurate data for the Graduation Rates survey to align with current IPEDS reporting requirements and ensure the accurate classification of first-time, full-time undergraduate students.