Open Recommendations

We recommend that Coast Guard: Adopt policies, procedures, and accounting treatments documented in ad hoc technical accounting research papers into official financial reporting guidance that is distributed agency wide; and refine financial reporting policies and procedures to prescribe process level internal controls at a sufficient level of detail to ensure consistent application to mitigate related financial statement risks

We recommend that Coast Guard: Identify and employ additional skilled resources

We recommend that Coast Guard, Establish new or improve existing policies, procedures, and related internal controls to ensure that: Environmental liability schedules are updated, maintained, and reviewed

We recommend that Coast Guard, Establish new or improve existing policies, procedures, and related internal controls to ensure that: Underlying data used in the estimation of environmental liabilities is complete and accurate

We recommend that Coast Guard, Establish new or improve existing policies, procedures, and related internal controls to ensure that: Accrual decisions and/or calculations as well as the validation of prior year accrual amounts are properly reviewed

We recommend that the Department continue its corrective actions to address internal control deficiencies, in order to ensure full compliance with FMFIA and its OMB Circular No. A-123 approved plan in FY 2015. We also recommend that the Department conduct timely validation and verification procedures to demonstrate remediation in the fiscal year in which remediation occurred.

We recommend that NPPD: Improve controls to ensure transactions are recorded to the proper vendor and trading partner

We recommend that the Department related to IT, controls to monitor compliance with requirements for security awareness training and role-based training for personnel with significant information security responsibilities should always be consistently implemented, and documentation of individuals subject to role-based training requirements should not be incomplete. Additionally, required background investigations should be consistently completed prior to granting access to key financial systems.

We recommend that FEMA improve existing procedures to ensure cash on hand analyses are completed consistently and correctly for all FEMA grantees

KPMG recommends that the OPM Director in coordination with the CIO and system owners, including the Chief Financial Officer and system owners in Program offices, ensure that resources are prioritized and assigned to implement the current authoritative guidance regarding two-factor authentication.

KPMG recommends that the OPM Director in coordination with the CIO and system owners, including the Chief Financial Officer and system owners in Program offices, ensure that resources are prioritized and assigned to document and map access rights in OPM systems to personnel roles and functions, following the principle of 'least privilege.'

We recommend that BIA develop and implement internal policies and procedures directing the Agency to verify companies' allowances for royalty calculations, orrestrict or disallow such allowances.

We recommend that BIA develop and implement internal policies and procedures for the Agency to oversee, identify, and verify non-arm's-length sales transactions.

We recommend that BIA make certain that lessees pay oil and gas royalties based on market price according to the current regulation, 25 C.F.R. 226.11

We recommend that BIA develop and implement supplemental Agency guidance to 25 C.F.R. part 226 to help identify and verify companies' allowances for royalty calculations.

We recommend that BIA develop and implement Agency policies and procedures to verify that companies properly report volumes on flared gas and pay appropriate royalties.

We recommend that BIA reconcile oil and gas exceptions to independent or third-party sources of information, and follow up and resolve any identified differences in a timely manner.

We recommend that BIA develop and implement Agency sampling thresholds and follow up on any identified discrepancies in a timely manner.

We recommend the Assistant Secretary for Employee Benefits Security provide additional formal guidance to plan administrators to identify and adequately support the fair value of plan assets.

Take additional steps to ensure aged auxiliary beneficiaries without a Social Security number are alive.

Work with the state of California to obtain and process death information for the 64,193 non-beneficiary numberholders or process the death information contained in the California Department of Public Health data files used for the audit.

The Office of Administration should re-evaluate its audit follow-up process to ensure that open recommendations are closed in a timely manner.

The Board should seek legislative changes to disallow service months credited as pay for time lost through an injury settlement when determining service eligibility for an occupational disability.