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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 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)
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 implement changes to the PER briefing documents to include information that communicates to Congress potential reprogramming and transfers as the need for them becomes apparent to ICE. (Recommendation 7)
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 implement changes to the PER briefing documents to include ICE's initial budget projections in addition to updated projections. (Recommendation 8)
Open
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 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 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 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 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.
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.

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
Office of Management and Budget The Director of OMB should, after consultation with federal agencies, implement the government-wide single audit quality review by naming a federal agency to lead the review as required by the Uniform Guidance. (Recommendation 4)
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 ensure that each of the federal agencies responsible for single audit oversight (cognizant and oversight agencies for audit) collects and reports to GSA a list of the recipients of its federal awards that should have submitted a single audit report for audit year 2023 and did not. (Recommendation 5)
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 the Administrator of GSA to establish formal guidance implementing an annual process for each of the federal agencies to collect and report to GSA a list of its federal award recipients that should have submitted a single audit report and did not and to then communicate the guidance to federal agencies for single audits in 2024 and beyond. (Recommendation 6)
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 the Administrator of GSA to develop a method for determining federal award recipients that did not submit a single audit report but should have based on their combined funds received from multiple federal agencies and communicate this method to federal awarding agencies. (Recommendation 7)
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.
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.
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