Open Recommendations

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

We recommend the Counterterrorism Coordinator use the results of the needs assessment to establish a long-term governing body to oversee and coordinate the Department’s efforts to counter domestic terrorismby creating:• a charter with business rules and roles and responsibilities for longterm action;• a formalized documented process to monitor and track completion ofaction items; and• a formalized documented feedback process to review, update, andmeasure the impact of priority actions taken in response to changesin the domestic terrorism threat environment.

We recommend the Deputy Under Secretary for Intelligence Enterprise Operations finalize and implement an overarching policyand standard operating procedures to guide the timely, complete, and accurate review and release of open source intelligence reports.

We recommend the Deputy Under Secretary for Intelligence Enterprise Operations establish a standard process to determinewhether additional oversight or review is needed for open source intelligence reports before their dissemination

Recover the $1.9 million of overpayments to a grant recipient in accordance with 2 CFR § 200.345-346.

Require the reconciliation of the grant recipient’s budget to the final award amount prior to awarding a grant, including ensuring receipt of revised budgets, when changes are needed, prior to disbursing grant awards. Furthermore, discontinue the disbursement of grant awards prior to the receipt of a revised budget.

ACF should encourage all States to evaluate the value of adding an assessment of risk for sex trafficking when children return to foster care after going missing.

ACF should conduct oversight activities to identify States that may not screen all children for sex trafficking when they return to foster care after going missing.

Rec. 2.a: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, in coordination with the Deputy Director of Enterprise Accounting and Audit Support for the Defense Finance and Accounting Service, use a sufficient sample size to support the improper payment estimate by calculating the sample size based on improper payment amounts instead of only using the paid amount. To reduce the required sample size, we recommend considering alternative improper payment estimation methodology, and conducting risk assessments of the payment types for each program.

The Bureau of Fiscal Operations and the Office of Programs should work together to develop and document written policies and procedures for the Railroad Unemployment Insurance Act process for debts identified for recovery from Railroad Retirement Act benefit payments, across all applicable organizational units involved in the process (both the automated and manual processes).

The Bureau of Fiscal Operations and the Office of Programs should work together to create and document flowcharts for the Railroad Unemployment Insurance Act process for debts identified for recovery from Railroad Retirement Act benefit payments, across all applicable organizational units involved in both the automated and manual processes.

The Bureau of Fiscal Operations and the Office of Programs should work together to determine if there are additional missing or ineffective controls in the automated and manual processes (for the Railroad Unemployment Insurance Act debts identified for recovery from Railroad Retirement Act benefit payments) which would decrease the likelihood of recoveries, and develop and implement the necessary internal controls.

The Bureau of Fiscal Operations and the Office of Programs should work together to research the unrecovered debts identified in this audit and take action to: recover them; properly record the recoveries in the Financial Management Integrated System and other applicable agency systems; and/or record the reasons why they were not recovered, and if there are legitimate reasons why they should no longer be recovered.

The Bureau of Fiscal Operations and the Office of Programs should work together to identify the organizational unit with debtor notification responsibility and take the necessary actions to ensure that the debt notification process addressed in this audit is properly documented and maintained in agency records.

The Bureau of Fiscal Operations and the Office of Programs should work together to ensure that Railroad Unemployment Insurance Act debtors for the debt process addressed in this audit are properly notified of the debt, as required.

The Bureau of Fiscal Operations should implement a process to periodically monitor the status of each Railroad Unemployment Insurance Act debt transaction (adjustment type code 41) and prepare a report that contains the status of each Railroad Unemployment Insurance Act debt recoverable from Railroad Retirement Act benefits that is also to be provided to the Office of Programs to aid in their monitoring efforts of these Railroad Unemployment Insurance Act debts.

The Office of Programs should develop and implement a process to periodically monitor the new report that the Bureau of Fiscal Operations will provide, (that will identify adjustment type code 41 Railroad Unemployment Insurance Act debts) to determine if any of the Railroad Unemployment Insurance Act debts need further action to recover them from the annuitants’ Railroad Retirement Act benefits.

We recommend that the Food and Drug Administration identify and implement additional ways to improve the timeliness of its foreign for-cause drug inspection process

We recommend that the Food and Drug Administration consider streamlining the process for writing and reviewing EIRs to minimize potential delays due to unexpected events.

We recommend that the Food and Drug Administration conduct an analysis of the workloads of individuals responsible for: (1) determining final classification, (2) issuing warning letters, and (3) holding regulatory meetings, and address any potential issues identified by this analysis.

We recommend that the Food and Drug Administration implement policies and procedures to ensure that lead investigators assigned to inspections have completed the Level 1 Investigator Certification Process.

We recommend that the Food and Drug Administration ensure that supervisors review investigators' qualifications and document that they meet applicable training requirements when the investigator training records do not exist.

We recommend that the Food and Drug Administration review the training records of the lead investigators that were outside the scope of the audit to verify that documentation supports either: o that the investigators completed the required training courses, Level 1 Performance Audit, and Level 1 Investigator Certification, or o that investigators are recommended as "experienced investigators" by supervisors and have completed training courses equivalent to the current required training courses.

We recommend that Retirement Services develop and implement additional cost-effective corrective actions, aimed at the root causes of improper payments, to further reduce the improper payments rate.

We recommend the Acting Deputy Assistant Administrator for Resilience implement management procedures to ensure HMGP property acquisition project applications and project information are complete and accurate when submitted, reviewed, closed, and maintained by FEMA.