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Open Recommendations

Financial Management: Additional Steps Needed to Improve ICE's Budget Projections and Execution
GAO-24-106550
May 15, 2024
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9 Open Recommendations
Agency Affected Recommendation Status
United States Immigration and Customs Enforcement The Director of ICE should ensure that ICE's Program Analysis and Evaluation division periodically assesses ICE's budget models. (Recommendation 1)
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When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of Homeland Security The Secretary of DHS should ensure that DHS reviews ICE's budget models in accordance with its policies. (Recommendation 2)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
United States Immigration and Customs Enforcement The Director of ICE should ensure that OBPP verifies that ICE program offices follow ICE's policy to have spend plans in place at the beginning of the fiscal year. (Recommendation 3)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
United States Immigration and Customs Enforcement The Director of ICE should clarify ICE's policies and guidance on spend plan updates to specify under what conditions program office spend plans should be updated. (Recommendation 4)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
United States Immigration and Customs Enforcement The Director of ICE should ensure that OBPP verifies that ICE program offices follow ICE's policy on updating spend plans. (Recommendation 5)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
United States Immigration and Customs Enforcement The Director of ICE should ensure that OBBP verifies that the ICE-wide and program office spend plans are updated to be consistent with each other. (Recommendation 6)
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When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Federal Housing Finance Agency: Improvements Needed in Controls over Management Reviews and Information Systems Access
GAO-24-107219
May 09, 2024
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3 Open Recommendations
Agency Affected Recommendation Status
Federal Housing Finance Agency The Director of FHFA should direct the appropriate management officials to develop sufficiently detailed guidance for how FHFA personnel should review accounting information that FHFA OIG provides for inclusion in FHFA's consolidated financial statements, to detect and timely correct misstatements. (Recommendation 1)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Federal Housing Finance Agency The Director of FHFA should direct the appropriate management officials to update existing policy for obtaining FPPS access to clearly describe (1) the process and procedures that staff should follow to request access, (2) the nature and extent of access rights appropriate for each employee's position, and (3) the documentation FHFA should maintain as evidence that the designated approving official granted the access. (Recommendation 2)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Federal Housing Finance Agency The Director of FHFA should direct the appropriate management officials to develop monitoring procedures to reasonably assure that FHFA personnel follow existing procedures to timely remove information systems access for separated employees. (Recommendation 3)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Federal Housing Finance Agency Office of Inspector General: Improvements Needed in Review Procedures for Payroll Accounting
GAO-24-107430
May 09, 2024
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2 Open Recommendations
Agency Affected Recommendation Status
Federal Housing Finance Agency The FHFA Inspector General should direct the appropriate FHFA OIG management officials to develop sufficiently detailed guidance for how FHFA OIG staff should review accounting information it provides to FHFA, for inclusion in FHFA's consolidated financial statements, to prevent misstatements. (Recommendation 1)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Federal Housing Finance Agency The FHFA Inspector General should direct the appropriate FHFA OIG management officials to develop monitoring procedures to reasonably assure that FHFA OIG staff are effectively reviewing the FHFA OIG quarterly reconciliations to timely identify and resolve intragovernmental differences. (Recommendation 2)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Single Audits: Improving Federal Audit Clearinghouse Information and Usability Could Strengthen Federal Award Oversight
GAO-24-106173
Apr 22, 2024
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13 Open Recommendations
Agency Affected Recommendation Status
Congress Congress should consider amending the Single Audit Act to require the Director of OMB to initiate a government-wide single audit quality review at a regular interval, such as the 6 years that the Uniform Guidance recommends. (Matter for Consideration 1)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Office of Management and Budget The Director of OMB should consult with federal agencies, CIGIE, and relevant OIGs to discuss methods to help ensure that single audit report reviewers are verifying that the information in a single audit report aligns with the summary information entered on the FAC data collection form. These methods could include adding a procedure to conduct a final quality check in CIGIE's Guide for Desk Reviews of Single Audit Reports. (Recommendation 9)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Congress Congress should consider amending the Single Audit Act to require the Director of OMB to submit a report on the findings from each government-wide single audit quality review to the appropriate committees of Congress. (Matter for Consideration 2)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Office of Management and Budget The Director of OMB should work with GSA and agency key management single audit liaisons to develop a strategy to use FAC data to identify government-wide risks to federal award funds, such as single audit reports that contain findings that are severe or have remained unresolved for multiple years. This strategy should include steps to analyze and respond to significant risks identified. (Recommendation 10)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Congress Congress should consider amending the Single Audit Act to require the federal awarding agencies to work with the Director of OMB on a government-wide single audit quality review. (Matter for Consideration 3)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
General Services Administration The Administrator of GSA should develop a process to regularly identify, analyze, and respond to FAC data reliability issues that may affect federal oversight, such as establishing edit checks to mitigate issues related to data accuracy, consistency, and completeness. (Recommendation 1)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
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