Open Recommendations

Verify that Tomorrow Youth Organization corrects the instance of material noncompliance detailed on page 18 of the audit report.

Establish and implement a comprehensive case management system to track cases from intake through adjudication.

Provide system training to all IOs and Maritime Center staff who access S&R information.

Create standard operating procedures for IOs and Maritime Center staff to ensure all ALJ decisions are accurately reflected in MMLD.

Create a policy governing the process IOs must follow when deciding to not pursue a preliminary case, to include the requirement to document justification for the decision in the case file.

Ensure suspension and revocation staff at the S&R NCOE can search for suspended and revoked credentials.

Ensure ALJ staff notify both the IO and Maritime Center staff when an ALJ issues a decision.

We recommend that the FTC Executive Director, in coordination with relevant offices, designate a single point of coordination to ensure all offboarding tasks are completed accurately, consistently, and in a timely manner

We recommend that the FTC Executive Director, in coordination with relevant offices, establish overarching policies and procedures to clearly identify roles and inform officials of their responsibilities in the offboarding process.

We recommend that the Grantee establish policies and procedures for the timely submission of progress reports in accordance with the Uniform Guidance and grant agreement.

Revise policies and procedures over the maintenance of accounting records to ensure costs incurred for Federal awards are accurately recorded and supported by documentation prior to reporting financial information to ARC.

Work with ARC to resolve the questioned costs totaling $4,231 of ARC funded personnel cost and $324 of ARC funded fringe benefits cost.

We recommend that the Director of the U.S. Census Bureau complete and implement the 2026 Census Test staffing plan before recruitment begins to increase the likelihood of meeting the test’s field staff needs.

We recommend that the Director of the U.S. Census Bureau establish and implement oversight responsibilities to ensure staffing plan activities are completed by established due dates.

We recommend that the Director of the U.S. Census Bureau develop and implement a process that includes clearly defined staffing plan responsibilities and expectations and ensures decisions made are timely, documented, and retained for future decennial census planning.

We recommend that the Director of the U.S. Census Bureau establish firm due dates for all staffing plan activities, including all required data received from other divisions to ensure timely completion of the staffing plan.

The Chief Information Officer should prioritize and resolve the backlog of configuration compliance vulnerabilities in the platform.

Complete POA&Ms and/or RBDs to document and track the **2** overdue configuration compliance vulnerabilities.

Ensure that the Standard Operating Procedures and IRM reflect consistent guidance regarding the requirements and timing of POA&Ms and/or RBDs.

The Chief Information Officer should develop and approve an RBD or POA&M for deviating from the requirement to employ *****2******** ******2******* for all systems.

The Chief Information Officer should reconcile the platform asset inventory to the new inventory management system to ensure its completeness and accuracy.

We recommend that the Acting PBS Commissioner provide PBS project teams with annual training on the CMc project delivery method and any updated policies or guidance implemented in response to the audit findings. Training should provide PBS project teams with sufficient information to: 1. obtain adequate price competition for construction work under the GMP; 2. negotiate fees for contract modifications (overhead and profit) based on actual overhead rates and the degree of cost risk for each change; and 3. comply with FAR and GSAR accounting and auditing requirements to ensure that the government only pays actual costs under the GMP.

We recommend that the Acting PBS Commissioner update existing controls to ensure proper award and administration of CMc contracts. Revise the existing contract file checklist to include specific requirements for CMc contracts. Implement procedures to review, authorize, and monitor all contract changes that impact the GMP. Implement procedures to delegate Cost Accounting Standards administration responsibilities within PBS to a cognizant federal agency official. Implement procedures for interagency coordination when PBS is not the cognizant federal agency for a contractor. Develop and implement consistent monthly reconciliation procedures to ensure that contractors properly accumulate and record incurred project costs. PBS should also…

We recommend that the Acting PBS Commissioner implement a comprehensive review and approval process governing the use of the CMc project delivery method for new projects and those projects in the early stages of development (e.g., acquisition planning phase). At a minimum, the process should ensure that: 1. the assigned project teams clearly understand the requirements of the CMc project delivery method; and 2. effective internal controls are in place to properly award and administer the underlying CMc contracts.

We recommend that the Acting PBS Commissioner review PBS’s open CMc contracts to determine if PBS can make retroactive adjustments to recover the taxpayer dollars that have been used to pay excessive fees on CMc contracts.