Open Recommendations

We recommend that BOR resolve the $66,647 in questioned costs related to unsupported payroll, fringe, and indirect costs charged to Grant Agreement R23AP00500.

We recommend that BOR update Bureau of Reclamation financial assistance oversight policies to include minimum documentation requirements for post-award monitoring site visits.

We recommend that BOR identify similar instances where the Torres-Martinez Desert Cahuilla Indian Tribe requested reimbursement of unsupported payroll expenditures and associated indirect costs that were not allocable to the grant and resolve those costs.

We recommend that BOR direct the Torres-Martinez Desert Cahuilla Indian Tribe to develop and implement a consistent procedure for allocating time based on actual activity worked on Federal grants.

We recommend that BOR review the Torres-Martinez Desert Cahuilla Indian Tribe's organizational procedures to ensure that the Tribe complies with applicable Federal regulations.

We recommend that BOR update Bureau of Reclamation financial assistance oversight policies to include specific timeliness requirements for the review, approval, and submission of the monitoring activity reports.

We recommend that BOR ensure all staff responsible for oversight and monitoring of financial assistance agreements are aware of all existing and updated Bureau of Reclamation policies and Federal requirements related to oversight and monitoring of financial assistance agreements.

We recommend that BOR amend the scope of work for Grant Agreement R23AP00500 to include detailed, measurable objectives that the Torres-Martinez Desert Cahuilla Indian Tribe is responsible for achieving under the award.

The Commission conduct an information security risk assessment and develop and implement comprehensive written policies and procedures for all areas of the information security program.

The Commission develop and implement a quality review system to review and revise information security policies and procedures on an annual basis, in accordance with previously established Commission standards.

Identify how the remaining IIJA workforce training and development funds will be used and the goals and outcomes expected from their use.

Establish and implement a control to track the amount of S&E and Business Operations funds expended for IIJA Section 40803(c)(7).

We recommend that the Orphaned Wells Program Office establish milestones for the Osage Nation's execution of its performance goals in its development grants and ensure it has made progress in meeting those performance goals before awarding phase 3 funds.

We recommend that the Orphaned Wells Program Office establish milestones for the Osage Nation's execution of the implementation grants and ensure it has made progress in plugging orphaned wells before awarding phase 3 funds.

Apply population change factors, such as projected growth and trends of sorting and delivery center locations, as part of its Financial Rigor Tests for the investments.

Perform inspections and complete route adjustments where needed as part of the required annual process within the year prior to estimating the Financial Rigor Tests related to sorting and delivery center investments.

Require tracking, reconciling, and reporting of operating costs throughout the Sorting & Delivery Center project, with adjustments to investment calculations for significant changes; and delegate responsibility for the oversight of financial performance over routes related to the project.

Update the Facility Security Risk Management Program Internal Operating Procedure (IOP) to include.
• Additional guidance on how to implement the Interagency Security Committee’s (ISC) Standard’s Facility Security Level (FSL) criteria.
• A process for documenting the Chief, Physical Security’s approval of the FSL.
• A requirement for supporting documentation and justification for each assigned score, including source references or observed conditions that could impact certain criteria.
• A requirement for documented justifications for any deviations from the Design Basis Threat (DBT) baseline scores identified by ISC.
• A requirement that security incident data be reviewed, analyzed, and attached as…

Develop and implement policies and procedures for centrally obtaining, tracking, and analyzing security incident reports agency-wide.

Develop and implement standard operating procedures (SOPs) that instruct CORs on the invoice approval process, to include a requirement that CORs document their reconciliation of invoices with detailed timesheets before security guard contract invoices are paid.

Recover or otherwise resolve the $158,880.29 in questioned costs from security guard vendors as a result of insufficient documentation.

Provide training on the new documentation requirements to any COR responsible for security guard contracts.

Recover or otherwise resolve the $9,093.65 in questioned costs from the security guard vendor at the Truman Presidential Library related to unallowable supply and material charges.

Provide specific guidance to CORs responsible for security guard contracts or, as appropriate, issue a contract modification which further clarifies the allowable uses for the “Additional Services” Contract Line Item Numbers (CLINs), and processes required to use available funds for other purposes.

Develop and implement a plan for restricting user access for Large Institution Supervision Coordinating Committee and Large and Foreign Banking Organization users in OASIS consistent with the need-to-know requirement in Board policy and the Federal Reserve Administrative Manual and National Institute of Standards and Technology’s least privilege principle.