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Open Recommendations

Military Installations: DOD Should Improve Natural Disaster Cost Tracking and Planning for Resilience Improvements
GAO-26-107786
Feb 23, 2026
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5 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 expands the scope of data collection on the costs and effects of extreme weather and incremental change at military installations to include all types of natural disasters affecting military installations. (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 establishes a process to ensure the collection of complete disaster recovery cost data from installations and that installations update the data as more accurate information and estimates become available. (Recommendation 2)
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 issue guidance that clearly identifies how installations should use installation master plan resilience information when recovering from a natural disaster. (Recommendation 3)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of the Navy The Secretary of the Navy should issue guidance that clearly identifies how installations should use installation master plan resilience information when recovering from a natural disaster. (Recommendation 4)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of the Air Force The Secretary of the Air Force should issue guidance that clearly identifies how installations should use installation master plan resilience information when recovering from a natural disaster. (Recommendation 5)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

COVID-19 Relief: IRS Can Use Lessons Learned to Address and Prevent Improper Payments in Future Tax Programs
GAO-26-107456
Feb 10, 2026
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4 Open Recommendations
Agency Affected Recommendation Status
Internal Revenue Service The Commissioner of Internal Revenue should develop and report an improper payment estimate for ERC payments. (Recommendation 1)
Open
We will update the status of this recommendation when IRS provides its 180-day letter expected in summer 2026.
Internal Revenue Service The Commissioner of Internal Revenue should include amended employment tax returns in its modernization efforts for processing and for data capture. (Recommendation 2)
Open
We will update the status of this recommendation when IRS provides its 180-day letter expected in summer 2026.
Internal Revenue Service The Commissioner of Internal Revenue should update the public about the current status of ERC claims. (Recommendation 3)
Open
We will update the status of this recommendation when IRS provides its 180-day letter expected in summer 2026.
Internal Revenue Service The Commissioner of Internal Revenue should develop policies to ensure that—when implementing emergency employment tax relief—the agency adheres to the five principles in GAO's A Framework for Managing Improper Payments in Emergency Assistance Programs. (Recommendation 4)
Open
We will update the status of this recommendation when IRS provides its 180-day letter expected in summer 2026.

DOD Financial Management: Air Force Needs to Properly Account for All General Equipment That Contractors Hold
GAO-26-107442
Feb 04, 2026
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2 Open Recommendations
Agency Affected Recommendation Status
Department of the Air Force The Secretary of the Air Force should ensure that all general equipment that contractors hold that is tracked in the D035 system has item descriptions and serial numbers. (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 Air Force The Secretary of the Air Force should ensure that officials adhere to policies requiring program offices to establish integrated product teams to plan for and manage the receipt of returned general equipment that is maintained in the D035 system. (Recommendation 2)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

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
GAO will monitor the agency's progress on implementing the recommendation.
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
GAO will monitor the agency's progress on implementing the recommendation.
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
GAO will monitor the agency's progress on implementing the recommendation.
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
GAO will monitor the agency's progress on implementing the recommendation.
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
GAO will monitor the agency's progress on implementing the recommendation.
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