This page contains information about recommendations that remain open because the OIG determined that the the Department had not fully implemented corrective actions. The OIG reports the funds put to better use, questioned costs, restitution, funds returned to the Department, and penalties and court costs associated with all recommendations in its Semiannual Reports to Congress.
Open Recommendations
Conduct an assessment to determine whether immediate actions should be taken to address the risks associated with the vulnerabilities identified in this report, including an assessment of whether all systems at WIPP.
Ensure that Contracting Officers review acquisition planning documents prior to signing the D&F document authorizing the agreement. Provide training to procurement staff specific to interagency agreements. Direct procurement offices to provide training to procurement staff specific to interagency agreements. Ensure contract files contain required acquisition planning documentation.
Develop and finalize complete operating procedures for oversight responsibilities for the Title X program, including specifics on the communication process for the reporting of subsequent events. Develop and finalize complete operating procedures for oversight responsibilities for the Title X program, including specifics on the communication process for the reporting of subsequent events.
Coordinate with the Corps to Further establish review controls where power accountants review individual projects at year end to ensure Construction in Progress projects are placed in service in a timely manner. Coordinate with the Corps to Establish review controls to ensure IDC is recorded only for eligible projects. Coordinate with the Corps to enhance existing procedures over review of power reports to ensure that all applicable revenue is included for each project. Coordinate with the Corps to Enhance existing procedures and related controls to ensure that items in the Construction in Progress accounts are placed in service in a timely manner.
Require Internal Audit to develop and implement a corrective action plan to address issues identified in this report. The corrective actions should include, at a minimum: a. The CAS noncompliance issues identified in this report and what steps Internal Audit will take to increase its consideration of these risks in its risk assessment. b. Review prior years’ work to ensure that Internal Audit’s “consulting engagements: were not performed in areas where third parties would reasonably need to rely upon the work. If it is determined that their services should have been assurance engagements, identify and mitigate the possible impacts on third parties. c. Review prior years’ “consulting engagements” for compliance with professional auditing standards and internal policies and procedures. d. Additional scrutiny of Internal Audit during the independent peer review process.
N/A
Ensure that Internal Audit provides adequate closeout audit coverage to labor-hour subcontracts.
We recommend that the Manager, Bay Area Site Office, work with the Department and Stanford to revise policies, procedures, and disclosures related to identification and treatment of unallowable costs to be consistent with Cost Accounting Standards.
We recommend that the Manager, Bay Area Site Office, work with the Department and Stanford to ensure that SLAC establishes policies and procedures to monitor the effectiveness of its labor charging practice, including its new floor-check procedure and proper access controls for editing and approving timesheets.
Implement a process to identify Commercial Grade Dedication procurement records to allow for routine internal and external oversight.