This page identifies recommendations from OIG reports that the Department has not closed as of the specified reporting date. Because the OIG does not track the status of recommendations beyond resolution, the source of this information is the Department's Audit Accountability Resolution and Tracking System. While the status of each recommendation was considered accurate as of the reporting date, it is subject to change. Specifically, recommendations that were identified as not closed as of the reporting date may be closed prior to the next reporting cycle. Our reporting is updated biannually, as of March 31st and September 30th of each year.
The Department uses the following categories to describe the status of OIG reports:
- Open/Unresolved – The Department reports an audit as open (external audits) or unresolved (internal audits) when the OIG and Department have not reached agreement on corrective actions in response to the report's recommendations.
- Resolved – The Department reports an internal audit recommendation as resolved when OIG and Department management agree on action to be taken; or, in the event of disagreement, when the audit follow-up official determines the matter to be resolved. Resolution of external audits includes the issuance of a management decision to the auditee. The Department's management decision generally addresses the entirety of the audit report and includes its evaluation of the validity of the audit's findings and recommendations and a decision on the course of action needed to correct any deficiencies.
- Completed - The Department reports an internal audit recommendation as completed when the responsible Department office indicates that the corrective action have been implemented. This stage is not applicable for external audits.
- Closed - The Department reports an audit as closed when the Office of the Chief Financial Officer verifies supporting documentation showing that all corrective actions have been implemented and issues a closure memo.
As noted, the files below contains external audit recommendations that are open or resolved but not yet closed, and audit recommendations from internal audits that are (1) unresolved, (2) resolved but not yet completed, or (3) completed but not yet closed.