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Related Organizations
Management Challenges
- Agency Operations (5)
- Data Transparency and Completeness (1)
- Federal Workforce Safety (5)
- Financial Management of Relief Funding (5)
- Grants and Guaranteed Loan Management (3)
- IT Management and Security (2)
- Preventing and Detecting Fraud against Government Programs (5)
- Protecting the Health and Safety of the Public (4)
Any Recommendations
Any Open Recommendations
Reports
Alert Memorandum: Employment and Training Administration Needs to Ensure State Workforce Agencies Report Activities Related to CARES Act Unemployment Insurance Programs
We recommend the Acting Assistant Secretary of Employment and Training: Continue to identify states that have not complied with ETA’s reporting requirements for CARES Act UI programs and work with them to ensure missing reports and information are submitted before commencement of the Department’s FY 2022 financial statement audit.
We recommend the Acting Assistant Secretary of Employment and Training: Verify the accuracy of reports that cite no activity and ensure corrections are made where warranted.
The U.S. Department of Labor Did Not Meet the Requirements for Compliance with the Payment Integrity Information Act for FY 2021
We recommend the Principal Assistant Secretary of ETA maintain the current focus on increasing technical assistance and funding to states to improve the improper payment reduction strategies in order to reduce the improper payments estimate rate below the 10 percent threshold, and demonstrate improvement on the rate.
We recommend the Principal Assistant Secretary of ETA revise the methodology used to calculate the improper payment information for the FPUC program.
The RRB Did Not Have Detailed Project Plans to Expend Information Technology Modernization Funds
The Railroad Retirement Board's Bureau of Information Services should identify, and document detailed project plans for their Information Technology Modernization initiatives through the Information Resources Management Strategic Plan, which should include the agency's goals, project milestones, and a description of the work necessary, as required by the Office of Management and Budget Circular A-130.
Audit of North American Aerospace Defense Command and U.S. Northern Command Use of Coronavirus Aid, Relief, and Economic Security Act Funding
Rec. 1.a: The DoD OIG recommended that the Commander, North American Aerospace Defense Command and U.S. Northern Command, develop internal controls that implement emergency funding guidance and ensure proper use of emergency authorized funds.
Rec. 1.b: The DoD OIG recommended that the Commander, North American Aerospace Defense Command and U.S. Northern Command, develop internal controls that require North American Aerospace Defense Command and U.S. Northern Command officials to retain sufficient evidence, including a clear and accurate description of the goods and services purchased, that demonstrates how those goods and services supported the specific emergency.
Rec. 2.a: The DoD OIG recommended that the Director, Budget Operations and Personnel, Office of the Deputy Assistant Secretary of the Air Force (Budget) develop and implement internal controls that verify whether current and future emergency expenses meet specific funding requirements prior to reimbursement and retain sufficient evidence of verification.
Rec. 2.b: The DoD OIG recommended that the Director, Budget Operations and Personnel, Office of the Deputy Assistant Secretary of the Air Force (Budget) conduct a review of North American Aerospace Defense Command and U.S. Northern Command CARES Act transactions 1, 3, 5, 6, 14, 16, 17, 18, 24, and 25 to determine whether the purpose statute was violated. In addition, review the remaining 472 North American Aerospace Defense Command and U.S. Northern Command CARES Act transactions, which were not part of our sample, to ensure CARES Act funds were used as intended.
Rec. 2.c: The DoD OIG recommended that the Director, Budget Operations and Personnel, Office of the Deputy Assistant Secretary of the Air Force (Budget), in coordination with North American Aerospace Defense Command and U.S. Northern Command, make the appropriate accounting adjustments for transactions 1, 3, 5, 6, 14, 16, 17, 18, 24, and 25 to non-CARES Act funding if the Director's review concludes the purpose statute was violated. The Director's review could result in the potential monetary benefits of $19.2 million (in questioned costs) and $7.4 million (in unsupported costs).
Rec. 2.d: The DoD OIG recommended that the Director, Budget Operations and Personnel, Office of the Deputy Assistant Secretary of the Air Force (Budget) determine whether any purpose statute violations result in Antideficiency Act violations based on Recommendations 2.b. and 2.c.
Rec. 2.e: The DoD OIG recommended that the Director, Budget Operations and Personnel, Office of the Deputy Assistant Secretary of the Air Force (Budget) report any resulting Antideficiency Act violations to the Secretary of the Air Force, who then reports relevant information to the President and Congress.
Evaluation of Department of Defense Military Medical Treatment Facility Challenges During the Coronavirus Disease-2019 (COVID-19) Pandemic in Fiscal Year 2021
Rec. A.1.a: The DoD OIG recommended that the Director of the Defense Health Agency, in conjunction with the Secretaries of the Military Departments, establish a working group to address the staffing challenges identified by Military Medical Treatment Facilities during this evaluation. The working group should establish milestones to streamline the hiring process to allow Military Medical Treatment Facilities to more quickly fill civilian staffing positions.
Rec. A.1.b: The DoD OIG recommended that the Director of the Defense Health Agency, in conjunction with the Secretaries of the Military Departments, establish a working group to address the staffing challenges identified by Military Medical Treatment Facilities during this evaluation. The working group should establish milestones to determine if salaries for Military Medical Treatment Facility civilian nurses are commensurate with each facility's local market and if military treatment facilities are able to hire nurses at those salaries. For locations where military treatment facility salaries are not commensurate with the local market, take appropriate actions that will reduce the disparity in those markets.
Rec. A.1.c: The DoD OIG recommended that the Director of the Defense Health Agency, in conjunction with the Secretaries of the Military Departments, establish a working group to address the staffing challenges identified by Military Medical Treatment Facilities during this evaluation. The working group should establish milestones to establish a central authority with the knowledge of the Services' requests for individual and large group deployments of medical staff coming out of Military Medical Treatment Facilities and the associated risks to health care delivery.
Rec. A.1.d: The DoD OIG recommended that the Director of the Defense Health Agency, in conjunction with the Secretaries of the Military Departments, establish a working group to address the staffing challenges identified by Military Medical Treatment Facilities during this evaluation. The working group should establish milestones to assess the ability of Military Medical Treatment Facilities to rapidly receive augmentation of medical staff from the Reserve Components.
Rec. A.2.a: The DoD OIG recommended that the Director of the Defense Health Agency, in coordination with the Secretaries of the Military Departments establish the manpower requirements for the coronavirus disease-2019 mission within the Military Medical Treatment Facilities for the staff required to support testing, vaccinations, contact tracing, and acute respiratory clinics.
Rec. A.2.b: The DoD OIG recommended that the Director of the Defense Health Agency, in coordination with the Secretaries of the Military Departments identify the medical personnel requirements within the Military Medical Treatment Facilities, including clinicians, nurses, and support staff, needed for future long-term pandemic response and biological incidents.
Rec. B: The DoD OIG recommended that the Assistant Secretary of Defense (Health Affairs) develop DoD policy for the maximum consecutive hours to be worked, maximum shifts per week, and coverage of duties when absent, for Military Health System staff (at minimum, active duty military and civilian physicians, nurses, respiratory therapists, and lab technicians) working in Military Medical Treatment Facilities to reduce the physical impacts leading to fatigue and burnout, and develop the appropriate waivers of this policy for Military Health System staff.
Rec. C: The DoD OIG recommended that the Assistant Secretary of Defense (Health Affairs) direct a new or existing working group to develop a plan to implement the recommendations in the Military Health System COVID-19 After Action Report and to develop and monitor milestones for each recommendation.
COVID-19: To Protect Mission Critical Workers, OSHA Could Leverage Inspection Collaboration Opportunities with External Federal Agencies
We recommend the Assistant Secretary for Occupational Safety and Health develop an OSHA outreach plan to be activated during a large-scale safety and health crises such as the COVID-19 pandemic that (a) identifies external federal agencies with enforcement or oversight personnel who are active on worksites and (b) defines how OSHA will collaborate with those agencies. OSHA should consider incorporating into the plan: a process to identify and document highly visible, safety and health hazards for large-scale safety and health crises; a plan for how OSHA will conduct related outreach and training on those hazards and how to refer them to OSHA; and a tracking system for agency referrals and outcomes of those referrals, using that information to periodically inform the outreach plan on areas and types of guidance and training the agencies’ oversight and enforcement personnel need.
We recommend the Assistant Secretary for Occupational Safety and Health explore mechanisms to enhance collaboration, such as MOUs or other written agreements using GAO’s seven key features for collaboration, and incorporate a process to utilize those mechanisms into the outreach plan.
Audit of Entitlements for Activated Army National Guard and Air National Guard Members Supporting the Coronavirus Disease–2019 Mission
Rec. 1.a: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, in coordination with the Under Secretary of Defense for Personnel and Readiness, update the DoD Financial Management Regulation, volume 7A, "Military Pay Policy - Active Duty and Reserve Pay," chapter 27, "Family Separation Allowance" to clearly state that the permanent duty station of a Reserve Component member on temporary duty status is the member's primary residence for the purpose of determining Family Separation Allowance entitlement.
Rec. 1.b: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, in coordination with the Under Secretary of Defense for Personnel and Readiness, update the DoD Financial Management Regulation, volume 7A, "Military Pay Policy - Active Duty and Reserve Pay," chapter 27, "Family Separation Allowance" to clarify that Family Separation Allowance entitlement determination is based on the commuting distance between the member's primary residence and their temporary duty location.
Rec. 2.a: The DoD OIG recommended that the Chief, National Guard Bureau, in coordination with the Director of the Army National Guard and the Director of the Air National Guard, develop and implement policies and procedures to require the Army National Guard and Air National Guard to complete a review of proof of residency documentation when the member's primary residency is established or changed for the Basic Allowance for Housing entitlement to ensure consistency throughout all Army National Guard and Air National Guard units and organizations within every state, territory, and the District. The policies and procedures should also include requirements that: * document a member's primary residence address; * require members to provide proof of their primary residence address; * certify the primary address of members and review supporting documentation; and * provide oversight to ensure primary residence address information is complete and accurate.
Rec. 2.b: The DoD OIG recommended that the Chief, National Guard Bureau, in coordination with the Director of the Army National Guard and the Director of the Air National Guard, develop and implement policies and procedures to outline the process and frequency of recertification for Basic Allowance for Housing entitlement that Army National Guard and Air National Guard officials will use to verify and fully document the dependency status of members to provide clarification to the DoD Financial Management Regulation, volume 7A, chapter 26. These procedures should include: * how recertifications will be completed; * which members will complete a recertification; and * how Army National Guard and Air National Guard officials will provide oversight to ensure that information is complete and accurate.
Rec. 2.c: The DoD OIG recommended that the Chief, National Guard Bureau, in coordination with the Director of the Army National Guard and the Director of the Air National Guard, develop and implement policies and procedures to require Army National Guard and Air National Guard officials to review and document the status of a military member married to another military member regardless of which Military Service, Reserve or Active Component, or Army National Guard or Air National Guard unit the member's spouse belongs to, and identify which member will claim any applicable dependents.
Rec. 2.d: The DoD OIG recommended that the Chief, National Guard Bureau, in coordination with the Director of the Army National Guard and the Director of the Air National Guard, develop and implement policies and procedures to specify the methods for confirming eligibility and paying Family Separation Allowance for Army National Guard and Air National Guard members, in accordance with the DoD Financial Management Regulation, volume 7A, chapter 27, and include the: * timeliness of payments; * determination of Family Separation Allowance eligibility for back to back orders; * members assigned to their normal duty locations; and * requirement to track members to know when they return to their primary residence.
Rec. 2.e: The DoD OIG recommended that the Chief, National Guard Bureau, in coordination with the Director of the Army National Guard and the Director of the Air National Guard, develop and implement policies and procedures to establish formal dissemination and communication procedures for National Guard Bureau policies related to entitlements provided to the Army National Guard and Air National Guard, including the policies in the preceding recommendations. The procedures should require: * creation of a central location where policies and procedures will be kept for easy access by all states, territories, and the District; and * confirmation of receipt from all of the states, territories, and the District when procedures are communicated or obtained.
Rec. 3: The DoD OIG recommended that the Chief, National Guard Bureau, in coordination with the Director of the Army National Guard and the Director of the Air National Guard, develop and implement additional internal control procedures for the review of transactions manually submitted by the Army National Guard and Air National Guard to the payment system prior to payment to ensure the completeness and accuracy of transactions.
Railroad Retirement Board Did Not Implement Sufficient Internal Controls in the Mobile Phones Deployed as a Result of the Pandemic
The Bureau of Information Services should update their mobile phone policies to include and implement a National Archives and Records Administration-approved records schedule and transfer procedures for electronic records associated with mobile phones.
The Bureau of Information Services should develop and implement a records management and retention system for electronic records.
The Bureau of Information Services should research the capabilities of Railroad Retirement Board's Microsoft Azure Cloud's functionality to determine feasibility of incorporating the automated records management and retention capabilities to govern the mobile phones electronic records.
The Bureau of Information Services should submit a yearly affidavit to confirm electronic records associated with mobile phones have been identified and retained until the full transition into Microsoft Azure Cloud.
The Railroad Retirement Board's Director of Administration should define and communicate 'personal usage' establishing Railroad Retirement Board's core hours of 5:00 am to 7:00 pm. Any usage outside of core hours would be considered personal usage excluding business management purposes.
The Railroad Retirement Board's Bureau of Information Services should 1) continue efforts to update the Telecommuting and Mobile Security Computing Policy with current laws and regulations and 2) develop a periodic monitoring control to assess personal usage and address it according to agency guidance.
The Bureau of Information Services should incorporate the mobile phones in an existing assessable unit and update their mobile phone policies to include documentation regarding the specific roles and responsibilities of each office overseeing the mobile phone program.
The Bureau of Information Services should enforce and execute a review and approval process for application and software download and restrict access to specified applications found in their Railroad Retirement Board G-6 Rules of Behavior.
The Bureau of Information Services should implement procedures to periodically track, log, and monitor iPhone usage and the completion of the G-6 Acknowledgement Statement.
The Bureau of Information Services should periodically review the mobile phone inventory for completeness and accuracy to include a comparison with Railroad Retirement Board's personnel position index.
The Bureau of Information Services should implement the use of unique identifiers between disparate data sets (e.g., mobile phone inventory, personnel position index) to facilitate comparisons and reconcile inconsistent information.
Management Information Report - Railroad Retirement Board's Actions in Response to Pandemic Funding
The Bureau of Fiscal Operations should reconcile the obligations as reported to USAspending.gov and the weekly outlay report to determine the correct total for Coronavirus Disease 2019 obligations charged to the $5 million technology appropriation.
The Railroad Retirement Board's Executive Committee should establish a group tasked with hiring decisions for appropriated funds from the American Rescue Plan Act. This group should use documented and reliable procedures that are based on accurate and reliable data sources to determine hiring and staffing levels using appropriated funders from the American Rescue Plan Act.
The Railroad Retirement Board's Executive Committee should reconsider and revise its plans concerning hiring based on the American Rescue Plan Act appropriation because adequate supporting documentation had not been prepared.
Audit of DoD Implementation of the DoD Coronavirus Disease–2019 Vaccine Distribution Plan
Rec. 1: The DoD OIG recommended that the Defense Health Agency Director, with input from the Military Departments, the National Guard Bureau, and other stakeholders, review challenges and difficulties encountered during the distribution and administration of the coronavirus disease-2019 vaccine, compile a report detailing the issues, and determine if corrective actions are necessary to support future pandemic response planning. At a minimum, the review should include the following challenges and difficulties: * Determining the vaccine-eligible population at each military treatment facility; * Reporting vaccine administration data; * Communicating vaccination tier eligibility; * Coordinating tier movement between military treatment facilities; * Allocating vaccine to overseas locations; and * Vaccinating local nationals who work alongside U.S. personnel at overseas locations.
Rec. 2: The DoD OIG recommended that the Assistant Secretary of Defense, Health Affairs form and lead a working group consisting of DoD Components and address the issues identified by the Defense Health Agency.