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Open Recommendations

Ukraine: State Should Build on USAID’s Oversight of Direct Budget Support
GAO-25-107057
Sep 24, 2025
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5 Open Recommendations
Agency Affected Recommendation Status
Department of State The Secretary of State should ensure the entity within State responsible for overseeing U.S. DBS funding to Ukraine works with the World Bank and any other entities needed to continue examination of the report-to-report expenditure changes we identified, to enhance the oversight of the remaining U.S. DBS funding. (Recommendation 1)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of State The Secretary of State should ensure the entity within State responsible for overseeing U.S. DBS funding updates any inaccurate information previously reported to Congress on Ukraine's use of DBS funding and shares this updated information with Congress. (Recommendation 2)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of State The Secretary of State should ensure that the Senior Official of the Bureau of European and Eurasian Affairs submits a report to Congress on Ukraine's use of DBS funding appropriated through the fifth Ukraine Supplemental. (Recommendation 3)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of State The Secretary of State should ensure the entity within State responsible for overseeing U.S. DBS funding assesses and prioritizes Deloitte's recommendations to address weaknesses in Ukraine's processes for managing U.S. DBS funding and communicates these priorities to the government of Ukraine. (Recommendation 4)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of State The Secretary of State should ensure the entity within State responsible for overseeing U.S. DBS funding takes action to understand Ukraine's progress on addressing the weaknesses PwC identified in the country's internal controls for managing DBS funding. (Recommendation 5)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

U.S. African Development Foundation: Strategic Approach Needed to Mitigate Fraud Risks
GAO-25-107574
Sep 15, 2025
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4 Open Recommendations
Agency Affected Recommendation Status
African Development Foundation The USADF President should conduct workforce planning assessments to determine USADF's needs and ensure it has the necessary personnel to support, among other things, establishing internal control policies, assessing and mitigating fraud, ensuring appropriate separation of duties, managing procurements, and maintaining up-to-date policies and procedures. (Recommendation 1)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
African Development Foundation The USADF President should implement policies and processes for an effective and strategic internal control environment for managing fraud risks, waste, and abuse, such as ensuring the Board of Directors establishes the required advisory council. (Recommendation 2)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
African Development Foundation The USADF President should establish a strategic approach to managing fraud risks consistent with leading practices, such as designating someone within USADF to lead fraud risk management activities; planning regular program fraud risk assessments and developing a fraud risk profile; conducting regular fraud-awareness training; and developing a plan outlining how the program will respond to identified fraud. (Recommendation 3)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
African Development Foundation The USADF President should develop a process to ensure that its policies and procedures guiding decisions on and use of awards are documented, reviewed periodically, and reflect relevant laws and regulations. (Recommendation 4)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

DOD Financial Management: Actions Needed to Account for Army Ammunition at Contractor-Owned, Contractor-Operated Sites
GAO-25-107123
Sep 04, 2025
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2 Open Recommendations
Agency Affected Recommendation Status
Department of the Army The Secretary of the Army should ensure that the Army develops and implements a process and associated guidance for ammunition inventory held at COCO sites to help ensure that it (1) identifies responsible officials and the COCO sites that hold ammunition inventory, (2) accurately and timely records ammunition inventory transactions in its financial accounting records, and (3) retains supporting documentation over ammunition inventory transactions. (Recommendation 1)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of the Army The Secretary of the Army should ensure that the Army updates the AMCOM Operating Materials and Supplies Contractor-Owned, Contractor-Operated Reconciliation Standard Operating Procedures to include key steps for completing the reconciliations, such as (1) identifying which specific data elements in the LMP system the Army will reconcile with contractor records, including serial numbers, condition codes, and quantities, and (2) resolving discrepancies related to aged ammunition records where supporting documentation is no longer available. (Recommendation 2)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Other Transaction Agreements: Improved Contracting Data Would Help DOD Assess Effectiveness
GAO-25-107546
Sep 03, 2025
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2 Open Recommendations
Agency Affected Recommendation Status
Department of Defense The Secretary of Defense should ensure that the Under Secretary of Defense for Acquisition and Sustainment develops and implements a systematic process to track FAR production contracts using follow-on production authority. (Recommendation 1)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of Defense The Secretary of Defense should ensure that the Under Secretary of Defense for Acquisition and Sustainment reports data fully and accurately for individual consortia-based OTAs to identify the consortia members performing on projects. (Recommendation 2)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
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