Open Recommendations

Implement a tracking system for storage of the DNFSB’s existing and future NDAs that is consistent with the Privacy Act.

Develop and distribute nationwide policy that addresses personal belongings on the workroom floor.

develop periodic internal mail theft awareness training for all employees assigned to mail processing facilities, including new acting or permanent supervisors.

identify all cameras not functioning and develop a plan to restore them to operational status.

develop and implement a strategic, nationwide plan that includes continuous monitoring of the operational status of cameras and diagnosing and addressing camera failures timely.

Strengthen policies, processes, and procedures within NSF’s excepted service pay system to ensure administratively determined pay bands for administratively determined appointments under the NSF Act are established in accordance with the EX-III and EX-IV statutory limits and to ensure employee salaries are established and maintained in compliance with applicable pay band limits.

Assess and resolve the additional $1,636,333 in past salary payments above applicable salary limitations that were not included in NSF’s prior debt collection waivers, in accordance with applicable law.

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require the AlaskaDepartment of Education to require Yukon-Koyukuk to determine whether the $24,386 that Yukon-Koyukuk charged toARP ESSER for the three expenditures made without maintaining proper documentation of the competitive procurementprocess was reasonable when compared to the costs of suitable alternatives, and if not, require appropriate correctiveactions.

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require the AlaskaDepartment of Education to require Yukon-Koyukuk to ensure that LEA officials responsible for making and documentingpurchasing decisions receive sufficient training on Federal procurement requirements, including those covered under 2C.F.R. sections 200.318(i) and 200.320 (methods of procurement to be followed).

Implement additional policies, processes, and/or procedures to ensure that NSF assigns program element, thematic, account, budget object class, and/or other codes consistent with its Guidance for Coding of Mid-scale Research Infrastructure Awards for all awards NSF includes within its Mid-scale Research Infrastructure portfolio.

Revise existing internal guidance and procedures that Integrated Project Teams can use to improve the review, approval, and oversight process for Mid-scale Research Infrastructure awards.

Update and/or develop external Mid-scale Research Infrastructure guidance for proposing organizations to identify and/or clarify NSF’s expectations for the proposal, award, monitoring, and reporting activities required for different types of Mid-scale Research Infrastructure awards.

Implement a formal process for documenting NSF’s oversight, as well as the performance of the activities funded under Mid-scale Research Infrastructure awards, and for appropriately storing and archiving this documentation within NSF’s eJacket system (or another appropriate system) on a timely basis.

Produce and provide additional training to Integrated Project Teams responsible for overseeing Mid-scale Research Infrastructure awards.

USAID/Mali implement written procedures to require that the implementing partners are fully aware of their responsibilities and comply with branding and marking requirements.

Develop and enhance procedures for travel charge card terminations to ensure the timely closure of travel charge card accounts for separated employees.

Review and, as necessary, adjust the individually billed accounts to ensure compliance with the established credit limits in the NRC Plan.

Establish a process for conducting periodic reviews of travel charge card accounts to strengthen oversight and monitoring of individually billed accounts and help ensure adherence to the credit limits defined in the NRC Plan.

Conduct a comprehensive assessment of operational needs and spending patterns to determine the appropriate credit limits for the centrally billed travel accounts.

Develop and implement procedures for periodic reviews of the credit limits for centrally billed travel accounts and adjust these limits, as necessary, for the anticipated operational need.

Implement refresher training for all travel cardholders and maintain documentation to support its timely completion

Determine if the $47,791 in questioned costs for first and business class travel are allowable and provide the corrective actions taken on any costs deemed disallowed.

Require the approval memoranda and supporting documentation for first and business class travel to be submitted and retained with the travel authorizations.

Implement a process for returning incomplete or inadequately justified premium class travel requests to the traveler for necessary revisions. This process should include clear instructions to the traveler on what needs to be rectified.

Castro recommends Treasury OIG follow-up with Baltimore County's management to confirm the transactions noted as unsupported expenditures of $620,189 within Aggregate Reporting less than $50,000 are recouped or replaced by other eligible expenditures, not previously charged to CRF, that were incurred during the period of performance. Based on Baltimore County's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation, Castro recommends that Treasury OIG determine the feasibility of conducting an audit for Aggregate Reporting less than $50,000.