Open Recommendations

Establish recurring meetings throughout peak shipping season of day-old poultry with the applicable internal and external stakeholders to discuss issues and implement immediate corrective action.

Revise the Handling Lives Workbook and reissue annually, before each peak shipping. At a minimum, revisions to the workbook should include: performing a primary sort by transportation mode; proper bed loading; a limit for stacking packages; following first in, first out methods; and unloading day-old poultry timely from trailers.

Revise Publication 52 to require the mailer to include a "deliver by" date, which is 72-hours after hatching, on all packages of day-old poultry.

Develop electronic methods to uniquely track shipments of day-old poultry, including shipments that have perished.

Develop a written plan for Superfund program continuity that includes procedures for recurring tasks and clearly assigns responsibilities to the Office of Financial Management personnel who will likely inherit the cost reconciliation duties.

Update its guidance to sufficiently detail its reconciliation process, including: (a) identifying and reconciling cost reports, (b) extracting data for Superfund and non-Superfund costs, (c) applying direct labor and indirect cost rates, and (d) accounting for other direct costs. Additionally, this guidance should be maintained as a living document and regularly reviewed and updated, at least annually, to ensure accurate, consistent, and efficient financial reporting.

Revise the indirect cost reconciliation calculation report and Schedule 4 to include descriptive terms that more accurately reflect the fields Superfund Indirect Percentage, Superfund Indirect Rate, and
Total Indirect Rate.

Work with OSP to reevaluate the grant goals and clarify grant expectations and goals for the 15PBJA-23-GG-00975-COVE grant.

Require OSP to develop and formalize performance reporting procedures and documentation to help ensure program results are accurately reported and supported, as required.

Ensure that OSP develops and implements adequate federal financial reporting procedures to help ensure that it submits accurate FFRs.

(U) Rec. 1.a.1: The DoD OIG recommended that the National Information Assurance Partnership Director, in coordination with the National Security Agency Cybersecurity Director, revise the product evaluation process to require National Information Assurance Partnership officials to conduct a search of public records for any vulnerabilities disclosed after the Common Criteria Testing Laboratorys last vulnerability search and, if a new vulnerability is discovered, return the product to the Common Criteria Testing Laboratory for additional testing before certifying a product for inclusion on the Product Compliant List.

(U) Rec. 1.a.2: The DoD OIG recommended that the National Information Assurance Partnership Director, in coordination with the National Security Agency Cybersecurity Director, revise the product evaluation process to require National Information Assurance Partnership officials to conduct a review of statutes, executive orders, and other directives applicable to National Security System owners, including National Security Agency directives, to determine whether the product has been prohibited from use before certifying a product for inclusion on the Product Compliant List.

(U) Rec. 1.b: The DoD OIG recommended that the National Information Assurance Partnership Director, in coordination with the National Security Agency Cybersecurity Director revise the National Information Assurance Partnership Product Compliant List website to include, at a minimum: the core features for each product, the full name of the protection profiles for each product, a list of features of each product that have been tested and certified for use on National Security Systems, and a list of features of each product that have not been tested and not certified for use on National Security Systems.

(U) Rec. 1.c: The DoD OIG recommended that the National Information Assurance Partnership Director, in coordination with the National Security Agency Cybersecurity Director immediately remove Ivanti Policy Secure and Ivanti Connect Secure from the Product Compliant List.

(U) Rec. 1.d.2: The DoD OIG recommended that the National Information Assurance Partnership Director, in coordination with the National Security Agency Cybersecurity Director develop and implement policy and procedures to require National Information Assurance Partnership officials to disclose that a product has been suspended or removed, including the reason for the suspension or removal, on the Product Compliant List website.

We recommend MSAC document its procedures for completing award Federal Financial Reports, including how to calculate indirect costs.

We recommend MSAC establish controls to ensure its Federal financial reporting procedures are followed.

We recommend MSAC document and implement payroll reconciliation procedures that verify recorded payroll costs are accurate and supported (2 CFR 200.430(g)(1)(i)).

We recommend MSAC establish controls to ensure its payroll reconciliation procedures are followed.

We recommend MSAC establish document retention controls that ensure its policy is followed.

We recommend MSAC establish and implement Federal financial reporting controls that ensure honorifics are excluded from
all costs included in award financial reports (General Terms 13).

We recommend MSAC document and implement procedures that ensure prompt and accurate compliance with
Federal Financial Accountability and Transparency Act requirements (2 CFR 170, Appendix A).

We recommend MSAC establish controls that ensure its Federal Financial Accountability and Transparency Act procedures are followed.

We recommend MSAC establish and implement controls that ensure Federal and Arts Endowment subawarding notification (2 CFR 200.332(b), General Terms 1 & 22), cost allowability (General Terms 13 & 2 CFR 200 Subpart E), and acknowledgment requirements (General Terms 3) are included in its grant contract documents.

We recommend MSAC strengthen its controls over subaward closeout to ensure all subawards are closed
before submitting the Federal financial report (General Terms 23).