Enhance existing financial statement preparation controls to identify and correct presentation errors in the financial statements and related note disclosures.

Update and reissue its Asset Forfeiture Financial Management and Administrative Guide to more clearly define the investigative action that should be used as the seizure date for purposes of actual or constructive custody and valuation of seized property. Specifically, this should include consideration of digital assets that are direct transferred. Additionally, establish the accounting requirements for AFP participants to adhere to timely and accurate data input to the AFP's asset tracking system, including the definition of the date of seizure of assets and the timeline to obtain a professional appraisal, to enforce accountability.

Develop new and/or enhance existing process controls for participating agencies and monitoring controls within the Asset Forfeiture Management Staff to ensure participating agencies accurately and timely record seizure transactions in the AFP asset system-with a supported appraisal-to enforce accountability for internal control responsibilities of responsible parties.

Establish a materiality amount for non-financial measures in the financial statements and perform existing controls over valued property or design new controls specific to the presentation of firearm counts.

Assess reconciliation, review, and other monitoring controls; implement more consistent processes across components and improve data for analysis and reporting, to enhance the design of period end financial reporting controls, including the identification and investigation of events and transactions impacting all financial statements.

Provide specialized training to SecD supervisors and investigators that focuses on recognizing potentially constitutionally protected activity and includes guidance on conducting interviews without unnecessarily intruding into such activity.

Establish clear protocols that require: (a) a heightened approval process for opening SecD investigations of employees with security clearances when these investigations are likely to concern potentially constitutionally protected activity; and (b) notifications within SecD leadership when such investigations are opened.

Implement heightened supervision of SecD investigations of employees with security clearances when these investigations are likely to concern potentially constitutionally protected activity. Consultation with the FBI's Office of General Counsel regarding the propriety of interview questions in such investigations should be part of the heightened supervision process.

The BOP should develop policies or formal procedures regarding timelines for scheduling medical appointments for inmates and documenting and tracking the scheduling of such appointments. Such policies or formal procedures should explain the designations of routine, urgent, and emergent; provide expectations for when such designations are used and how quickly orders with such designations should be completed; and set forth processes for monitoring the status of orders and notifying the ordering provider of such status.

The BOP should refine their policies or formal procedures to ensure that inmates who report serious medical symptoms or receive critical test results are provided regular follow-up medical care. As part of these policies or formal procedures, the BOP should consider requiring each institution to develop an "urgent list" of inmates who have urgent medical needs to ensure they receive consistent follow-up medical care.

: The BOP should develop policies or procedures to help ensure that inmates who are scheduled for colonoscopies follow the diet and medication regimen to properly prepare for such colonoscopies.

The BOP should monitor changes to federal and DOJ compassionate release requirements and guidelines, including the USSG, and consider making corresponding changes to its Compassionate Release Program Statement. For example, in view of provisions in the 2023 sentencing guidelines, we further recommend that the BOP assess whether it should revise its Compassionate Release Program Statement to state that the BOP should consider a reduction in sentence when the defendant is suffering from a medical condition that requires long-term or specialized medical care that is not being provided and without which the defendant is at risk of serious deterioration in health or death.

The BOP should revise its policies, procedures, or training to ensure that BOP employees handling Reduction In Sentence requests based on medical circumstances consider not only whether an inmate has a definitive diagnosis but also whether the BOP has been meeting the inmate's medical needs, has the ability to meet the inmate's medical needs going forward, and has scheduled the medical appointmentsnecessary to diagnose the inmate's medical condition.

The BOP should require that a physician, midlevel provider, or other medical professional be consulted in connection with all Reduction In Sentence requests based on medical circumstances.

The Department should develop policies or procedures that provide guidance to AUSAs about steps they should take and factors they should consider when responding to motions for compassionate release based on extraordinary medical circumstances. As part of such policies or procedures, the Department should consider requiring AUSAs, before responding to a motion for compassionate release, to seek input from BOP medical professionals or other medical experts and address timeliness and quality of past medical care by the BOP for the inmate, understaffing at the facility where the inmate is housed, and the BOP's ability to meet the inmate's needs.

The BOP should revise its policies, procedures, or training to ensure that BOP employees understand the importance of carefully reading court orders and seeking guidance when they do not understand them; wait for approval from the relevant U.S. Probation Office before releasing inmates who require such approval; and take other steps to ensure safe and humane transport of inmates to their release destination, including seeking assistance from a BOP social worker or medical provider and utilizing air ambulance services where appropriate.

Strengthen its RRC contractor performance monitoring practices and procedures to ensure that the BOP adequately assesses contractor performance to the specific requirements of the contract and receives the full scope of services it has contracted with providers to deliver.

Work with Kintock to immediately begin providing all classes and services detailed in the contract proposal and ensure it has adequate policies and procedures for documenting its compliance with contract terms and conditions.

Update its standardized IPP form to ensure it adequately addresses all requirements as outlined in the SOW.

Update its standardized RRC contract SOW to include detailed quality standards for the rehabilitation services provided and appropriately defined performance standards.

Update its training of monitoring staff to help ensure the adequacy of its monitoring activities, including IPP evaluations, and other contractor performance quality evaluations.

Ensure contractors are adequately informed of the BOP's expectations of a complete IPP.

Work with Kintock to update its hiring procedures to ensure that only qualified employees are recommended to the BOP for staffing key positions.

Develop practices and procedures to ensure the BOP's verification of contract employees submitted to work in RRCs is adequately documented and maintained, including controls surrounding the limited use of employment qualification waivers.

Review the questioned costs of approximately $30 million in expenditures as of May 2025, determine the value lost to the government from not receiving contracted reentry services using fully qualified personnel, and remedy an appropriate amount of the questioned costs, such as through recovery, equitable adjustment, or other options.

Ensure that Kintock takes sufficient corrective action to ensure that it is providing the required services using fully qualified personnel, thereby putting an estimated $38 million in remaining available funds for these contracts to better use.

Remedy the $1,791,752 in BPA-related expenditures for which the OIG has questioned the necessity of the cost.

Review all active call orders to assess the services associated with those call orders, and future call orders for similar services, and determine if the services are necessary and aligned with the procured labor mix, and if not, put those funds to better use.

Design and implement a control to ensure call order requisition packages include sufficient justification and support for required services as outlined in USMS policy.

Design and implement a control to ensure requests for services to the contractor specify the task(s) required, proposals regarding those tasks are required from the contractor, and the review of the level of effort and labor mix contained in those proposals are sufficiently documented, as required by FAR 8.405-(3)(c)(3).