Rec. 1: The DoD OIG recommended that the Assistant Secretary of the Navy (Financial Management and Comptroller), Office of Financial Operations, develop and implement the following standard operating procedures to provide guidance to Department of the Navy Headquarters personnel on how to oversee the qualified recycling program. The procedures should include the following guidance: 1) performing assessments of the qualified recycling programs, including review of the financial records and compliance with regulations; 2) ensuring duties are appropriately segregated; 3) depositing checks into the Department of the Treasury in a timely manner; 4) developing complete business plans that are reviewed and updated annually; 5) reconciling the revenue and expense transactions with the accounting system; and 6) ensuring that checks are made to the Department of the Treasury, the collection of cash is not permitted, and appropriate remedial measures are taken when vendors do not comply with these requirements.