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As of May 9, 2024, there are 5117 open recommendations that still need to be addressed. 412 of these are priority recommendations, those that we believe warrant priority attention. Learn more about our priority designation on our Recommendations page.

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4921 - 4940 of 5117 Recommendations, including 412 Priority Recommendations

Management Report: Improvements Needed in Controls over the Processes Used to Prepare the U.S. Consolidated Financial Statements

GAO-14-543
Gary T. Engel
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2 Open Recommendations
2 Priority
Agency Recommendation Status
Department of the Treasury
Priority Rec.
The Secretary of the Treasury should direct the Fiscal Assistant Secretary, working in coordination with the Controller of OMB, to establish a formalized process to require the performance of additional audit procedures specifically focused on intragovernmental activity and balances between federal entities to provide increased audit assurance over the reliability of such information.
Open

As of the completion of our fiscal year 2023 audit of the consolidated financial statements of the U.S. government (CFS), this recommendation remained open. We noted that Treasury included corrective actions in its remediation plan and included a goal of completing them by fiscal year 2025. For example, Treasury added questions to the CFO Representation Form effective in fiscal year 2023 and plans to analyze the responses. While certain actions were taken, we continued to note that amounts reported by federal entity trading partners to Treasury were not in agreement by significant amounts. A
Department of the Treasury
Priority Rec.
The Secretary of the Treasury should direct the Fiscal Assistant Secretary, working in coordination with the Controller of OMB, to establish and implement policies and procedures for accounting for and reporting all significant General Fund activity and balances, obtaining assurance on the reliability of the amounts, and reconciling the activity and balances between the General Fund and federal entities.
Open

As of the completion of our fiscal year 2023 audit of the consolidated financial statements of the U.S. government, this recommendation remained open. Treasury continued to implement corrective actions to (1) obtain and review support for material accrual balances provided by federal entities for inclusion in the General Fund's general ledger and (2) review federal entity audited financial statements and conduct data calls for unrecorded activity to include in the General Fund's general ledger. In addition, Treasury continued to work with federal entities to ensure proper usage of newly

Maritime Security: Ongoing U.S. Counterpiracy Efforts Would Benefit From Agency Assessments

GAO-14-422
Stephen L. Caldwell, Christopher P. Currie
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1 Open Recommendations
Agency Recommendation Status
Office of the Assistant to the President for National Security Affairs To help ensure that efforts to counter piracy and maritime crime are coordinated and prioritized to effectively address the evolving threat, the Assistant to the President for National Security Affairs, in collaboration with the Secretaries of Defense and State, should work through the Counter-Piracy Steering Group or otherwise collaborate with the Secretaries of Homeland Security, Transportation, and the Treasury, and the Attorney General to determine whether additional actions to address counterpiracy and maritime security, such as developing an action plan that includes elements of a strategic approach, are needed to guide and coordinate activities.
Open

In June 2014, the Executive Office of the President issued the United States Counter Piracy and Maritime Security Action Plan, which includes an annex specific to activities in and around the Gulf of Guinea. While the plan outlines some of the planned indicators of effectiveness for activities in and around the Gulf of Guinea, the extent to which the agencies have assessed or plan to assess costs and benefits are not explicitly addressed. The plan states that the Counter Piracy Steering Group will coordinate, implement, and monitor the objectives outlined in the plan and will assess methods

Private Pensions: Targeted Revisions Could Improve Usefulness of Form 5500 Information

GAO-14-441
Charles Jeszeck
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2 Open Recommendations
Agency Recommendation Status
Congress To improve IRS's enforcement and compliance efforts, decrease the administrative and financial burden of maintaining both electronic and paper-based form processing systems, and reduce plan reporting costs, Congress should consider providing the Department of the Treasury with the authority to require that the Form 5500 series be filed electronically.
Open

As of March 2024, Congress has taken no action on this matter.
Department of Labor To improve the usefulness, reliability, and comparability of Form 5500 data for all stakeholders while limiting the burden on the filing community, the Secretaries of DOL and Treasury, and the Director of PBGC should consider implementing the findings from our panel when modifying plan investment and service provider fee information, including: (1) revising Schedule H plan asset categories to better match current investment vehicles and provide more transparency into plan investments; (2) revising the Schedule of Assets attachments to create a standard searchable format; (3) developing a central repository for EIN and PN numbers for filers and service providers to improve the comparability of form data across filings; (4) clarifying Schedule C instructions for direct, eligible indirect, and reportable indirect compensation so plan fees are reported more consistently and, as we recommended in the past, better align with the 408(b)(2) fee disclosures; and (5) simplifying and clarify Schedule C service provider codes to increase reporting consistency.
Open – Partially Addressed

DOL has made significant efforts to improve form 5500 reporting, including most recently in 2023 when DOL issued a third final rule and final form revisions to address consolidated Form 5500 reporting by certain defined contribution plan groups and reporting by multiple-employer plans (including pooled employer plans). The final rule and forms revisions, as well as changes, intend to improve reporting of certain plan financial information regarding audits and plan expenses and enhance the reporting of certain tax qualification and other compliance information by retirement plans. There were

Climate Change Adaptation: DOD Can Improve Infrastructure Planning and Processes to Better Account for Potential Impacts

GAO-14-446
Brian Lepore
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1 Open Recommendations
Agency Recommendation Status
Department of Defense In order to improve the military services' ability to make facility investment decisions in accordance with DOD's strategic direction to include climate change adaptation considerations and additionally, to demonstrate an emphasis on proposing projects with an adaption component to installation planners, the Secretary of Defense should direct the Secretaries of the military departments to clarify instructions associated with the processes used to compare potential military construction projects for approval and funding so that, at a minimum, climate change adaptation is considered as a project component that may be needed to address potential climate change impacts on infrastructure.
Open

In May 2014, DOD concurred with our recommendation. Since then, DOD has made some limited progress toward integrating considerations of climate change into the processes of certain military services' military construction programs. For example, in 2016 briefing slides presented to congressional staff, the Army noted that two military construction projects were sited in a manner specifically designed to mitigate the impacts of climate change. DOD has also incorporated guidance on considering climate change risks when planning, siting, and designing construction projects into its building

Federal Software Licenses: Better Management Needed to Achieve Significant Savings Government-Wide

GAO-14-413
Carol R. Cha
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3 Open Recommendations
Agency Recommendation Status
Department of Transportation To ensure the effective management of software licenses, the Secretary of Transportation should develop an agency-wide comprehensive policy for the management of software licenses that addresses the weaknesses we identified.
Open

As of January 2024, the department had not provided a documented policy for the management of software licenses that address the weaknesses we identified. According to department officials, they have onboarded an enterprise software license manager and expects to have an enterprise software license program plan and governance documentation published to its IT community by September 30, 2024. In July 2016, the MEGABYTE Act of 2016 was enacted, which codified this recommendation for all executive agencies (Pub. L. No. 114-210, 130 Stat. 824). We will follow up with the department to obtain
Environmental Protection Agency To ensure the effective management of software licenses, the Adminitrator of the Environmental Protection Agency should employ a centralized software license management approach that is coordinated and integrated with key personnel for the majority of agency software license spending and/or enterprise-wide licenses.
Open

In July 2023, the Environmental Protection Agency officials stated that it has a centralized governance and control for over 80 percent of software license purchases through two primary processes, including its Office of the Chief Information Officers' Working Capital Fund Shared IT services. However, as of January 2024, the agency did not provide supporting evidence to demonstrate that it has addressed the recommendation to employ a centralized software license management approach that is coordinated and integrated with key personnel for the majority of software license spending and/or
Office of Personnel Management To ensure the effective management of software licenses, the Director of the Office of Personnel Management should provide software license management training to appropriate agency personnel addressing contract terms and conditions, negotiations, laws and regulations, acquisition, security planning, and configuration management.
Open

The Office of Personnel Management concurred with our recommendations and noted actions the agency plans to take. Agency officials noted that an initial list of required and optional software management training will be in the software asset management procedures. However, as of January 2024, the agency had not provided supporting evidence to demonstrate that it had addressed this recommendation. In July 2016, the MEGABYTE Act of 2016 was enacted, which codified this recommendation for all executive agencies (Pub. L. No. 114-210, 130 Stat. 824). We will continue to monitor its progress in

Chemical Safety: Actions Needed to Improve Federal Oversight of Facilities with Ammonium Nitrate

GAO-14-274
Cindy Brown Barnes
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2 Open Recommendations
Agency Recommendation Status
Department of Labor To strengthen federal oversight of facilities with ammonium nitrate, the Secretary of Labor and the Administrator of EPA should direct OSHA and EPA, respectively, to consider revising their related regulations to cover ammonium nitrate and jointly develop a plan to require high risk facilities with ammonium nitrate to assess the risks and implement safeguards to prevent accidents involving this chemical.
Open – Partially Addressed

On December 9, 2013, OSHA issued a Request for Information seeking, among other things, comments on potential revisions to its Process Safety Management (PSM) standard and its Explosives and Blasting Agents Standard. The Request for Information specifically invited comments on safe work practices for storing, handling, and managing ammonium nitrate and on regulatory requirements to improve its approach to preventing the hazards associated with ammonium nitrate. In 2017, OSHA completed a Small Business Regulatory Flexibility Review Act panel to gather feedback from small businesses on updating
Department of Labor The Secretary of Labor should direct the Assistant Secretary for Occupational Safety and Health to consider updating regulations for the storage of ammonium nitrate taking into consideration, as appropriate, other related standards and current practices.
Open – Partially Addressed

OSHA previously (December 3, 2014) issued guidance to Regional Administrators to assist OSHA officials in enforcing the ammonium nitrate storage requirements in the Explosives and Blasting Agents Standard. In addition, on December 9, 2013, OSHA issued a Request for Information (RFI) seeking, among other things, comments on potential revisions to the Explosives and Blasting Agents Standard, which includes ammonium nitrate storage requirements. According to OSHA officials, the agency discussed the option of adding ammonium nitrate to the list of chemicals covered by the Process Safety Management

Partnerships and S Corporations: IRS Needs to Improve Information to Address Tax Noncompliance

GAO-14-453
James (Jay) R. McTigue, Jr
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1 Open Recommendations
Agency Recommendation Status
Internal Revenue Service While IRS works to improve the quality of its Schedule K-1 data, the Commissioner of Internal Revenue should develop a plan for conducting testing or other analysis to determine whether the improved Schedule K-1 data, perhaps combined with other IRS information about businesses and taxpayers, could be used more effectively to ensure compliance with the reporting of flow-through income.
Open

IRS stated that it understands the objective of this recommendation and, at such time that resources are available to enhance capabilities, it would consider the proposed methodology of advanced testing. However, based on current and anticipated budget constraints, it does not expect its plans to change in the near future. As of February 2024, IRS did not mention plans to use information returns and specifically Schedule K-1s for increased compliance efforts in the IRS Strategic Operating Plan and Roadmap. As such we will continue to monitor progress as IRS increases compliance efforts.

NASA: Actions Needed to Improve Transparency and Assess Long-Term Affordability of Human Exploration Programs

GAO-14-385
Cristina T. Chaplain
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2 Open Recommendations
2 Priority
Agency Recommendation Status
National Aeronautics and Space Administration
Priority Rec.
To provide the Congress with the necessary insight into program affordability, ensure its ability to effectively monitor total program costs and execution, and to facilitate investment decisions, because NASA intends to use the increased capabilities of the SLS, Orion, and Ground Systems Development and Operations efforts well into the future and has chosen to estimate costs associated with achieving the capabilities, the NASA's Administrator should direct the Human Exploration and Operations Mission Directorate to establish separate cost and schedule baselines for each additional capability that encompass all life cycle costs, to include operations and sustainment. When NASA cannot fully specify costs due to lack of well-defined missions or flight manifests, forecast a cost estimate range -- including life cycle costs -- having minimum and maximum boundaries. These baselines or ranges should be reported to Congress annually via the agency's budget submission.
Open

NASA partially agreed with this recommendation, stating that it had established separate programs for SLS, Orion, and the ground systems and adopted a block upgrade approach for SLS. In August 2021, NASA established an updated baseline commitment of the Orion system for Artemis II to include a docking capability. In February 2023, NASA reported SLS and the ground systems have begun annually reporting a 5-year cost estimate of operational costs. NASA officials also stated they are still in the process of establishing baselines for SLS's Exploration Upper Stage and associated capabilities and
National Aeronautics and Space Administration
Priority Rec.
To provide the Congress with the necessary insight into program affordability, ensure its ability to effectively monitor total program costs and execution, and to facilitate investment decisions, the NASA's Administrator should direct the Human Exploration and Operations Mission Directorate to establish a separate cost and schedule baseline for work required to support the SLS Block I Exploration Mission-2 (EM-2) and report this information to the Congress through NASA's annual budget submission. If NASA decides to fly the SLS Block I beyond EM-2, establish separate life cycle cost and schedule baseline estimates for those efforts, to include funding for operations and sustainment, and report this information annually to Congress via the agency's budget submission.
Open

NASA partially agreed with this recommendation. Officials stated that NASA defined and documented life-cycle costs for SLS to a first demonstrated capability, consistent with cost estimating best practices and NASA project and program management policy. In February 2023, officials stated that following the successful launch of Artemis I, the agency is updating the schedule for Artemis II. In spring 2022, SLS and the ground systems programs provided the first 5-year operational cost estimate and NASA plans to update it in spring 2023. Additionally, NASA plans to create a cost estimate for

Uranium Contamination: Overall Scope, Time Frame, and Cost Information Is Needed for Contamination Cleanup on the Navajo Reservation

GAO-14-323
J. Alfredo Gómez
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3 Open Recommendations
Agency Recommendation Status
Congress To develop an estimate of the scope of work remaining to address uranium contamination on or near the Navajo reservation, Congress should consider requiring that the Environmental Protection Agency take the lead and work with the other federal agencies to develop an overall estimate of the remaining scope of the work, time frames, and costs.
Open

As of May 2023, we are not aware of any legislation being enacted to address this matter for congressional consideration.
Department of the Interior In light of the problems BIA has encountered in managing the cleanup at the Tuba City Dump site, the Secretary of the Interior should direct the Assistant Secretary for Indian Affairs to employ best practices in creating the schedule and cost estimates for the remedial action cleanup phase.
Open

As of February 2024, BIA had developed a dump site closure acquisition package. BIA officials stated that they followed GAO-identified best practices for cost and schedule estimating to create the cost and schedule estimates included in the acquisition package and that they would provide GAO with supporting documentation. GAO will assess BIA's actions once they are complete and we have reviewed any documentation provided.
Department of the Interior In light of the problems BIA has encountered in managing the cleanup at the Tuba City Dump site, the Secretary of the Interior should direct the Assistant Secretary for Indian Affairs to identify and examine any lessons learned from managing the remedial investigation and feasibility study contract and consider these lessons as part of the acquisition planning process for the remedial action contract.
Open

As of February 2024, BIA had developed a dump site closure acquisition package that incorporated lessons learned from managing the remedial investigation and feasibility study contract. BIA stated that it needed additional time to document that it had identified and incorporated these lessons learned. We will assess BIA's actions once they are complete and BIA has provided the relevant documentation.

Paid Tax Return Preparers: In a Limited Study, Preparers Made Significant Errors

GAO-14-467T
James (Jay) R. McTigue, Jr
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1 Open Recommendations
Agency Recommendation Status
Congress If Congress agrees that significant paid preparer errors exist, it should consider legislation granting IRS the authority to regulate paid tax preparers.
Open

Multiple bills have been introduced in the Congress that would authorize the Department of Treasury to regulate paid tax preparers and establish professional requirements, as GAO recommended in April 2014 and November 2022. However, as of March 2024, no action has been taken on any of these bills. GAO testified on October 1, 2015 on improper payments and the tax gap before Senate Finance and on December 10, 2015 on GAO recommendations before the Subcommittee on Regulatory Affairs and Federal Management, Committee on Homeland Security and Governmental Affairs, US Senate. Both hearings increased

2014 Annual Report: Additional Opportunities to Reduce Fragmentation, Overlap, and Duplication and Achieve Other Financial Benefits

GAO-14-343SP
Orice Williams Brown, A. Nikki Clowers
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1 Open Recommendations
Agency Recommendation Status
Congress Congress should consider passing legislation to require the Social Security Administration (SSA) to offset Disability Insurance (DI) benefits for any Unemployment Insurance (UI) benefits received in the same period.
Open

In April 2014, the Government Accountability Office (GAO) recommended that Congress consider implementing legislation that would mandate the Social Security Administration (SSA) to offset Disability Insurance (DI) benefits by any Unemployment Insurance (UI) benefits received during the same period. The Social Security Disability Insurance and Unemployment Benefits Double Dip Elimination Act was first introduced during the 114th Congress in 2015 as bills S.2005 and H.R.918, but the bills were not enacted then. These bills would have implemented the GAO recommendation at that time. During the

Drug Shortages: Public Health Threat Continues, Despite Efforts to Help Ensure Product Availability

GAO-14-194
Marcia Crosse
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1 Open Recommendations
Agency Recommendation Status
Food and Drug Administration To enhance its oversight of drug shortages, particularly as the agency fine-tunes the manner in which it gathers data on shortages and transitions from its database to a more robust system, the Commissioner of FDA should conduct periodic analyses using the existing drug shortages database (and, eventually, the new drug shortages information system) to routinely and systematically assess drug shortage information, and use this information proactively to identify risk factors for potential drug shortages early, thereby potentially helping FDA to recognize trends, clarify causes, and resolve problems before drugs go into short supply.
Open – Partially Addressed

In September 2018, FDA told us that it was using its drug shortage data system, the "Shortage Tracker," to summarize information reported by manufacturers as the reasons for existing shortages. The agency indicated that it was developing a model that would help identify early indicators that may predict future shortages. In June 2021, the agency reported that it encountered several challenges with directly predicting drug shortages while working on its initial modeling, including a lack of information on several critical elements of the drug supply chain. In a June 2023 written response, FDA
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