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Open Recommendations

IRS Financial Reporting: Improvements Needed in Information System and Other Controls
GAO-25-107930
Mar 18, 2025
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1 Open Recommendations
Agency Affected Recommendation Status
Internal Revenue Service The Commissioner of the Internal Revenue Service should design and implement procedures to monitor the automated depreciation calculations AAM performs through the periodic manual calculation and reconciliation of the depreciation expense for a selection of assets to reasonably assure that depreciation expense is recorded in accordance with IRS's accounting policies. (Recommendation 1)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

General Fund: Improvements Needed in Controls over Retention of Key System Security and Cash Activity Documentation
GAO-25-107819
Mar 13, 2025
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2 Open Recommendations
Agency Affected Recommendation Status
Bureau of the Fiscal Service The Commissioner of Fiscal Service should reasonably assure that agency policy related to information system security documentation, including SSPs and interconnection agreements, is fully implemented for the systems relevant to the Schedules of the General Fund. (Recommendation 1)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Bureau of the Fiscal Service The Commissioner of Fiscal Service, in coordination with the FRBs, should design and implement procedures to be executed by the FRBs to maintain and periodically review documentation to support TAS and BETC attributes for FRB-initiated transactions to reasonably assure that FRB-initiated transactions are properly recognized in the Schedules of the General Fund. (Recommendation 2)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Financial Management Systems: VA Should Improve Its Requirements Development, Cost Estimate, and Schedule
GAO-25-107256
Feb 24, 2025
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4 Open Recommendations
Agency Affected Recommendation Status
Department of Veterans Affairs The Secretary of Veterans Affairs should ensure that the FMBT Deputy Assistant Secretary consistently documents and assesses the completeness of all requirements against acceptance criteria and definitions of done and ready, as required by the FMBT Scaled Agile Framework. (Recommendation 1)
Open
In its comments on our draft report, VA agreed with this recommendation and cited actions it has taken and will take to address it. We will follow-up with VA on actions to address this recommendation.
Department of Veterans Affairs The Secretary of Veterans Affairs should ensure that the FMBT Deputy Assistant Secretary facilitates requirements traceability by developing and implementing an Agile road map. This road map should align with best practices in Agile development to monitor the value of work completed and whether it meets stakeholder needs. (Recommendation 2)
Open
In its comments on our draft report, VA agreed with this recommendation and cited actions it has taken and will take to address it. We will follow-up with VA on actions to address this recommendation.
Department of Veterans Affairs The Secretary of Veterans Affairs should ensure that the FMBT Deputy Assistant Secretary balances customer needs and constraints by consistently assigning value of work during requirements development and prioritizing work based on relative value. (Recommendation 3)
Open
In its comments on our draft report, VA agreed with this recommendation and cited actions it will take to address it. We will follow-up with VA on actions to address this recommendation.
Department of Veterans Affairs The Secretary of Veterans Affairs should ensure that the Deputy Chief Information Officer of OIT incorporates and fully implements key elements of effective IV&V into OIT's planned IV&V framework and acquisition policy, procedures, and guidance, including a formal, risk-based process for determining which VA IT programs to subject to independent reviews. (Recommendation 4)
Open
In its comments on our draft report, VA agreed with this recommendation and cited actions it will take to address it. We will follow-up with VA on actions to address this recommendation.

Improper Payments: Agency Reporting of Payment Integrity Information
GAO-25-107552
Jan 23, 2025
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1 Open Recommendations
Agency Affected Recommendation Status
Office of Management and Budget We recommend that the Director of the Office of Management and Budget clarify that agencies found noncompliant with PIIA criteria should state explicitly in their annual financial statements that agency plans to come into compliance are available on PaymentAccuracy.gov, or otherwise directly communicate such plans to the appropriate congressional committees. (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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