rowid,report_id,rec_number,significant,text,questioned_costs,funds_for_better_use
63,acquisition-and-procurement-company-has-opportunities-more-effectively-ensure-it,1,No,Develop and implement a process to assess ongoing solicitations for compliance with the company’s procurement manual.,0,0
64,acquisition-and-procurement-company-has-opportunities-more-effectively-ensure-it,2,No,"Develop and implement additional guidance to help COs determine when to require end users to provide more detailed cost estimates, in line with leading practices, and consider adjusting its policies accordingly.",0,0
65,acquisition-and-procurement-company-has-opportunities-more-effectively-ensure-it,3,No,"Implement a companywide process to consistently collect and analyze key pre-award data elements, such as those we raised for the company’s consideration in our April 2024 report, as necessary to identify indicators of fraud.",0,0
66,acquisition-and-procurement-company-has-opportunities-more-effectively-ensure-it,4,No,"Develop and implement mandatory, recurring fraud training for employees involved in the pre-award phase. At a minimum, this training should include how to detect indicators of the fraud schemes that most commonly occur during this phase.",0,0