Reports

Treasury Inspector General for Tax Administration

Additional Actions Are Needed to Reduce Accounts Management Function Inventories to Below Pre‑Pandemic Levels

Audit | 5/10/2023

1 - Closed

Ensure that all sites understand and begin immediately stamping the ICT received date after correspondence screening is completed, and that individual and business documents are screened with equal importance.

10 - Open

Coordinate with the Information Technology organization to explore adding Taxpayer Relations inventories into the CII, so that all Accounts Management inventory is located in the same inventory management system.

11 - Closed

The Commissioner, Wage and Investment Division, should establish time frames for and a process to measure correspondence screening timeliness at each site.

12 - Closed

The Commissioner, Wage and Investment Division, should rescind the requirement that only the TEs and the CSRs perform correspondence
screening and encourage all sites to use mail clerks, after providing them with adequate training.

13 - Closed

The Commissioner, Wage and Investment Division, should ensure prompt completion of the ICT review to determine if additional scanners will be
purchased.

2 - Closed

Discontinue correspondence screening via telework and ensure at all sites that screening must be conducted in the same IRS facility where documents are being scanned by the ICT.

3 - Closed

Identify and address the cause of Accounts Management function employees incorrectly routing cases to other IRS functions and work with other IRS functions to update their Internal Revenue Manuals to make it clear that incorrectly routed documents should be returned to the
originating employee.

4 - Closed

We recommended that management take steps to hire as many mail clerks as possible.

5 - Closed

The Commissioner, Wage and Investment Division, should establish goals for each of the Accounts Management function’s inventory types and develop a plan for addressing those goals to ensure a timely return to pre-pandemic inventory levels.

6 - Open

The Commissioner, Wage and Investment, should prioritize funding and implementation of automated processing of Forms 1040-X to increase efficiencies and reduce taxpayer burden.

7 - Closed

The Commissioner, Wage and Investment Division, should implement temporary solutions for the processing of Forms 1040-X to reduce the backlogs, reduce taxpayer burden, and save IRS resources until an automated solution is implemented.

8 - Open

Coordinate with the Information Technology organization to prevent generating transcripts for manual refunds less than $100 and adjust the frequency that some transcripts are generated to help management get through the inventory more efficiently.

9 - Closed

Temporarily relieve employees in the Accounts Management function from having to complete paperwork for barred statutes, so they can focus on eliminating the backlogged inventory and prevent future barred statutes.

Federal Deposit Insurance Corporation OIG

FDIC Examinations of Government-Guaranteed Loans

Full Details: Oversight.gov Report Page

Inspection / Evaluation | 5/10/2023

1 - Open

Develop and implement guidance to examination staff on the credit, operational (including fraud), liquidity, and compliance risks related to Government-guaranteed loans to ensure staff adequately plans and conducts examinations to identify and address emerging risks.

10 - Open

Develop and implement a training plan to ensure examination staff are trained on the requirements and risks of Government-guaranteed loan programs.

11 - Closed

Update, develop, and distribute to FDIC examination personnel a list of FDIC examiners who have significant experience examining banks that specialize in Government-guaranteed loan programs to regional offices.

12 - Closed

Develop and implement a process to obtain improved data regarding Government-guaranteed lending activities of FDIC-supervised financial
institutions.

13 - Closed

Update the [redacted] MOU to include the sharing of loan portfolio information such as historical loan performance, status of guaranty, and loan-level risk characteristics.

14 - Closed

Establish arrangements with other Federal agencies that administer Government-guaranteed loan programs to facilitate information sharing and
proactive identification of risk.

15 - Closed

Develop and implement processes and procedures for the routine sharing, receipt, and storage of confidential information with Federal agencies that administer Government-guaranteed loan programs.

16 - Closed

Develop and implement guidance to provide instruction to FDIC bank examination staff requiring communication and information sharing with Federal agencies that administer Government-guaranteed loan programs to ensure FDIC staff and the Federal agencies are aware of any emerging risks.

17 - Closed

Determine whether other Federal agencies that administer Government-guaranteed loan programs have a list of FDIC-supervised banks with high risk factors associated with such programs and develop protocols to share information with relevant FDIC personnel, including examiners.

18 - Closed

Develop and implement guidance to ensure relevant risk information exchanged with Federal Government agencies that administer Government-guaranteed loan programs is shared internally within the FDIC on an ongoing basis with the appropriate FDIC employees.

19 - Closed

Develop and implement updated FDIC examination guidance to establish an appropriate timeframe for uploading complete supervisory business records to RADD.

2 - Open

Develop and implement guidance to examination staff to ensure the staff consistently evaluate Government-guaranteed loans in their review of loan classification, assessment of off-balance sheet risk, concentration risk, and ongoing monitoring.

3 - Closed

Update and implement the Examination Profile Script to include additional questions on financial institution participation in Government-guaranteed loan programs in order to identify and address emerging risk.

4 - Closed

Develop and implement additional items to the Safety and Soundness Request List to identify Government-guaranteed loans, the performance of those loans, and status of the guaranty.

5 - Closed

Issue and implement guidance to require that examination staff conduct a fraud risk assessment on future Government-guaranteed loan programs involving FDIC-insured and FDIC-supervised financial institutions to inform policy decisions.

6 - Closed

Ensure guidance on future Government-guaranteed loan programs includes all risks associated with such programs and has instructions to allow for consistency in supervisory activities.

7 - Closed

Issue and implement guidance for examiners clarifying the FDIC supervisory expectations for reviewing bank PPP activities, including the level of PPP loan volume triggering a heightened review, how examiners should assess the PPP activities of banks that have existing BSA/AML weaknesses, and protocols for examination staff to communicate observed weaknesses.

8 - Open

Revise and implement FDIC guidance and practices for assessing concentrations and loan classification to ensure uniform application with the other Federal bank regulators of supervisory approaches to banks

9 - Open

Coordinate with the other Federal bank regulators to ensure uniform application of supervisory approaches to banks regarding concentrations and loan classification.

Department of Agriculture OIG

COVID-19—Forest Service’s Response to the Coronavirus Pandemic at Recreation Sites

OIG identified the prevention measures that Forest Service established for recreation sites in response to the COVID-19 pandemic.

Full Details: Oversight.gov Report Page

Department of Defense OIG

Audit of DoD Actions Taken to Implement Cybersecurity Protections Over Remote Access Software in the Coronavirus Disease–2019 Telework Environment

Full Details: Oversight.gov Report Page

Audit | 3/24/2023

D-2023-0057-D000CR-0001-0001.A1 - Closed

Rec. A.1: The DoD OIG recommended that the Director of the U.S. Southern Command - Joint Interagency Task Force South Command, Control, Communications, Computers, Cyber and Intelligence direct its network administrators to scan the VMware Horizon main virtual desktop for malware in accordance with the McAfee Endpoint Security Technical Implementation Guide, develop compensating controls, or formally accept the risk of not scanning the main virtual desktop.

D-2023-0057-D000CR-0001-0002.A2a - Open

Rec. A.2.a: The DoD OIG recommended that the Chief Information Officer of the Department of the Air Force revise its policy to align with the Windows 10 Security Technical Implementation Guide requirement for disabling inactive user accounts after no more than 35 days.

D-2023-0057-D000CR-0001-0002.A2b - Open

Rec. A.2.b: The DoD OIG recommended that the Chief Information Officer of the Department of the Air Force direct network and system administrators to disable inactive user accounts after no more than 35 days of inactivity in accordance with the Windows 10 Security Technical Implementation Guide, develop compensating controls, or formally accept the risk of not disabling the inactive user accounts.

D-2023-0057-D000CR-0001-0003.A3 - Closed

Rec. A.3: The DoD OIG recommended that the Chief Information Officer of the Naval Surface Warfare Center - Panama City Division direct network and system administrators to disable inactive user accounts after no more than 35 days of inactivity in accordance with the Windows 10 Security Technical Implementation Guide, develop compensating controls, or formally accept the risk of not disabling the inactive user accounts.

D-2023-0057-D000CR-0001-0004.A4a - Closed

Rec. A.4.a: The DoD OIG recommended that the Chief Information Officer of the Defense Intelligence Agency revise its policy to align with the Windows 10 Security Technical Implementation Guide requirement for disabling inactive users after no more than 35 days.

D-2023-0057-D000CR-0001-0004.A4b - Closed

Rec. A.4.b: The DoD OIG recommended that the Chief Information Officer of the Defense Intelligence Agency direct network and system administrators to disable inactive user accounts after no more than 35 days of inactivity in accordance with the Windows 10 Security Technical Implementation Guide, develop compensating controls, or formally accept the risk of not disabling the inactive user accounts.

D-2023-0057-D000CR-0001-0005.A5a - Closed

Rec. A.5.a: The DoD OIG recommended that the Director of the Marine Corps Information Command, Control, Communications, and Computers revise the organization's policy to align with the Windows 10 Security Technical Implementation Guide requirement for disabling inactive users after no more than 35 days.

D-2023-0057-D000CR-0001-0005.A5b - Closed

Rec. A.5.b: The DoD OIG recommended that the Director of the Marine Corps Information Command, Control, Communications, and Computers direct network and system administrators to disable inactive user accounts after no more than 35 days of inactivity in accordance with the Windows 10 Security Technical Implementation Guide, develop compensating controls, or formally accept the risk of not disabling the inactive user accounts.

D-2023-0057-D000CR-0001-0006.A6 - Closed

Rec. A.6: The DoD OIG recommended that the Director of the Defense Information Systems Agency Joint Service Provider direct network and system administrators to disable inactive user accounts after no more than 35 days of inactivity in accordance with the Windows 10 Security Technical Implementation Guide, develop compensating controls, or formally accept the risk of not disabling the inactive user accounts.

D-2023-0057-D000CR-0002-0001.B1 - Closed

Rec. B.1: The DoD OIG recommended that the Director of the Defense Information Systems Agency Joint Service Provider direct network and system administrators to revise the vulnerability management program to include mitigation timeframes for all vulnerabilities and develop plans of actions and milestones for all vulnerabilities that cannot be mitigated in a timely manner.

Election Assistance Commission OIG

Audit of the Help America Vote Act Grants Awarded to the Commonwealth of the Northern Mariana Islands

EAC OIG audited funds received by the Commonwealth of the Northern Mariana Islands under the Help America Vote Act, totaling $1.2 million. This included Election Security and Coronavirus Aid, Relief, and Economic Security Act grants.

Full Details: Oversight.gov Report Page

Audit | 2/24/2023

Treasury Inspector General for Tax Administration

Backlogs of Tax Returns and Other Account Work Will Continue Into the 2023 Filing Season

Full Details: Oversight.gov Report Page

Department of Agriculture OIG

USDA Coronavirus Food Assistance Program Data Story

This data story is the second in the series from the U.S. Department of Agriculture (USDA) Office of Inspector General (OIG) and focuses on the USDA Coronavirus Food Assistance Program (CFAP). This product utilized data analytics, visualizations, and data storytelling methods to enhance transparency of how the CFAP 1 and CFAP 2 programs evolved over time.

Full Details: Oversight.gov Report Page

Election Assistance Commission OIG

Audit of the Help America Vote Act Grants Awarded to the State of California

EAC OIG, through the independent public accounting firm of McBride, Lock & Associates, LLC, audited funds received by the State of California under the Help America Vote Act, including state matching funds and interest earned, totaling $216.3 million. This included Election Security, reissued Section 101, reissued Section 251, and Coronavirus Aid, Relief, and Economic Security Act grants.

Full Details: Oversight.gov Report Page

Audit | 10/04/2022

1 - Closed

We recommend that the EAC require the Office perform a reconciliation of the grant activity for the Election Security, Section 251 reissued, Section 101 reissued, and CARES Act funds and ensure that all expenditures are fully disclosed, and file amended FFRs, as applicable. If the Office determines that it is unable to perform the reconciliation of the grant activity, obtain financial services to support the completion of the reconciliation.

2 - Closed

We recommend that the EAC require the Office implement procedures and training to properly fill out the required Federal Financial Reports, which reflect the uses of award funds and the interest and program income generated from those funds for all HAVA grants.

3 - Closed

We recommend that the EAC require the Office transfer into the election fund $51,012 and any related fringe benefits and indirect costs for the unsupported payroll costs cited above.

4 - Closed

We recommend that the EAC require the Office implement procedures or provide additional training to ensure that payroll costs are adequately supported with appropriate signature approvals, pay rates, and timesheets when being allocated to the HAVA grants.

5 - Closed

We recommend that the EAC require the Office perform detailed testing on the $180,350 of additional wages selected for substantive testing to determine what amount, if any, remains unsupported.

6 - Closed

We recommend that the EAC work with the Office to resolve the one remaining unsupported County reimbursement.

7 - Closed

We recommend that the EAC require the Office to transfer into the election fund any amount which remains unsupported.

8 - Closed

We recommend that the EAC require the Office to develop and implement policies and procedures and provide training to ensure adequate documentation is maintained to support the allowability of expenditures charged to the HAVA grant.

Treasury Inspector General for Tax Administration

Reporting on the Use of Coronavirus Response Funding Could Be Enhanced

Full Details: Oversight.gov Report Page

Election Assistance Commission OIG

Audit of the Help America Vote Act Grants Awarded to the Commonwealth of Pennsylvania

EAC OIG, through the independent public accounting firm of McBride, Lock & Associates, LLC, audited funds received by the Commonwealth of Pennsylvania under the Help America Vote Act, including state matching funds and interest earned, totaling $53.4 million. This included Election Security, reissued Section 251, and Coronavirus Aid, Relief, and Economic Security Act grants.

Full Details: Oversight.gov Report Page

Audit | 9/22/2022

Date Range

Report Type

Report Category

Submitting Agency

State/Local Agency

State (State and Local Reports)

Fraud Type

Agency Reviewed

Related Organizations

Management Challenges

Any Recommendations

Any Open Recommendations

Reports

Additional Actions Are Needed to Reduce Accounts Management Function Inventories to Below Pre‑Pandemic Levels

FDIC Examinations of Government-Guaranteed Loans

COVID-19—Forest Service’s Response to the Coronavirus Pandemic at Recreation Sites

Audit of DoD Actions Taken to Implement Cybersecurity Protections Over Remote Access Software in the Coronavirus Disease–2019 Telework Environment

Audit of the Help America Vote Act Grants Awarded to the Commonwealth of the Northern Mariana Islands

Backlogs of Tax Returns and Other Account Work Will Continue Into the 2023 Filing Season

USDA Coronavirus Food Assistance Program Data Story

Audit of the Help America Vote Act Grants Awarded to the State of California

Reporting on the Use of Coronavirus Response Funding Could Be Enhanced

Audit of the Help America Vote Act Grants Awarded to the Commonwealth of Pennsylvania

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