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    Subject Term: "Budget justification"

    5 publications with a total of 7 open recommendations including 1 priority recommendation
    Director: Cary Russell
    Phone: (202) 512-5431

    2 open recommendations
    Recommendation: In order to improve the accuracy of the information included in the operation and maintenance (O&M) budget justification material submitted to Congress and provide complete information to review the military services' fuel consumption spending requests, the Secretary of Defense should direct the Under Secretary of Defense (Comptroller), in consultation with the military services and DLA, to develop an approach to reconcile data on fuel consumption reported by the military services and fuel sales to the military services reported by DLA and take any appropriate corrective actions to improve the accuracy of actual fuel consumption spending data.

    Agency: Department of Defense
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: In order to improve the accuracy of the information included in the O&M budget justification material submitted to Congress and provide complete information to review the military services' fuel consumption spending requests, the Secretary of Defense should direct the Under Secretary of Defense (Comptroller), in consultation with the military services and DLA, to report complete fuel consumption information to Congress, to include actual and estimated fuel volume and actual O&M base obligations for fuel consumption spending separate from O&M Overseas Contingency Operations obligations. This information could be provided as part of DOD's annual O&M budget justification materials, or through other reporting mechanisms.

    Agency: Department of Defense
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: Andrew Von Ah
    Phone: (213) 830-1011

    1 open recommendations
    Recommendation: To ensure that Congress will have more complete information on DOD's full funding needs for its O&M base budget and to conduct oversight of DOD's use of OCO funds to support base programs and activities, the Secretary of Defense should direct the Office of the Under Secretary of Defense Comptroller to revise its guidance on preparing budget justification materials and execution reports for Congress to require the addition of O&M obligations used for base programs and activities at the level of information presented for each account.

    Agency: Department of Defense
    Status: Open

    Comments: DOD continues to non-concur with our recommendation; however, we continue to believe that the recommendation is valid and will follow up annually on the status of the recommendation.
    Director: Maurer, Diana C
    Phone: (202) 512-9627

    2 open recommendations
    Recommendation: To provide more reliable information for assessing the progress of its cost containment efforts and for informing judiciary and congressional oversight and decision making, the Director of AOUSC should develop a reliable method for estimating cost savings achieved (i.e., that ensures that cost savings are calculated in an accurate and complete manner) for major cost containment initiatives (as determined by the judiciary).

    Agency: Administrative Office of the United States Courts
    Status: Open

    Comments: In September 2016, the AOUSC reported that the Judicial Conference Budget Committee (Committee) discussed the GAO report and its two recommendations relating to major cost containment initiatives in January 2016. Among other things, the Budget Committee asked AOUSC staff to lead a working group to examine major cost containment efforts and develop recommendations on how to proceed on improvements to the calculation and reporting of associated cost savings. According to the AOUSC, work is currently underway to address the Budget Committee's recommendations. To fully address this recommendation, the AOUSC should provide the working group's recommendations on how to proceed on improvements to the calculation of cost savings associated with major cost containment efforts and evidence that the improvements have been implemented.
    Recommendation: To provide more reliable information for assessing the progress of its cost containment efforts and for informing judiciary and congressional oversight and decision making, the Director of AOUSC should regularly report estimated cost savings achieved for major cost containment initiatives (as determined by the judiciary).

    Agency: Administrative Office of the United States Courts
    Status: Open

    Comments: In September 2016, the AOUSC reported that the Judicial Conference Budget Committee (Committee) discussed the GAO report and its two recommendations relating to major cost containment initiatives in January 2016. Among other things, the Committee asked AOUSC staff to lead a working group to examine major cost containment efforts and develop recommendations on how to proceed on improvements to the calculation and reporting of associated cost savings. The AOUSC stated that the Committee believes that reporting on the Judiciary's cost containment initiatives should be included in the Judiciary's annual budget justification materials, as appropriate, to support the annual budget request. To fully address this recommendation, the AOUSC should provide the working group's recommendations on how to proceed on improvements to the reporting of cost savings associated with major cost containment efforts and evidence that the improvements have been implemented.
    Director: Maurer, Diana C
    Phone: (202) 512-9627

    1 open recommendations
    Recommendation: To better address obstacles that occur during the activation process and to help ensure that institutions are activated within estimated timeframes, including those institutions that do not currently have inmates, such as Administrative USP Thomson and USP Yazoo City, the Director of the Bureau of Prisons should develop and implement an activation schedule that incorporates the four characteristics of scheduling best practices.

    Agency: Department of Justice: Bureau of Prisons
    Status: Open

    Comments: On November 25, 2014, DOJ provided a written response to GAO-14-709 that stated that BOP was in the process of developing a new activation handbook and comprehensive schedule and that BOP would establish a multi-disciplinary working group of BOP subject-matter experts to work on this project. On June 3, 2015, BOP reported that it had assembled a multidisciplinary workgroup as planned, and based on BOP's March 16, 2016 status update, the workgroup's efforts were ongoing at the time. On September 20, 2016, BOP provided the schedule to us, as part of its newly developed activation handbook. While the Activation Handbook's schedule addresses in detail what needs to be done and who should do the work, it is not fully inclusive of the best practices related to scheduling that we outlined in our report. To fully address this recommendation, BOP would need to fully incorporate best practices. This includes creating a baseline schedule that incorporates all of the tasks identified in the responsibility matrix, determining the duration for each effort, and incorporating the appropriate predecessor and successor logic. Per scheduling best practices, BOP would also need to determine which activities make up the critical path and develop procedures for conducting a schedule risk analysis, ensuring that the schedule can be traced both horizontally and vertically, and that mechanisms are in place for maintaining the baseline schedule and an updated schedule as projects progress.
    Director: Mctigue Jr, James R
    Phone: (202) 512-7968

    1 open recommendations
    including 1 priority recommendation
    Recommendation: To continue to improve information on program cost and results that could aid in resource decision making, the Commissioner of Internal Revenue should develop a quantitative measure of scope, at a minimum for its major IT investments, to have complete information on the performance of these investments.

    Agency: Department of the Treasury: Internal Revenue Service
    Status: Open
    Priority recommendation

    Comments: As of March 2017, IRS had taken actions to develop a quantitative measure of scope for its major information technology (IT) investments, as GAO recommended in June 2012. Specifically, starting in December 2015, IRS included planned "scope elements" for the Return Review Program investment and identified the elements it had delivered to date in its quarterly report on IT to Congress. IRS further enhanced this report in December 2016, by including the percentage of planned scope delivered for selected investments. IRS actions represent positive steps and GAO will continue to work with the agency to determine the reliability of the reported performance information and monitor efforts to expand the use of a quantitative measure of scope. These efforts will assist with providing IRS and other decision makers complete information on the performance of major IT investments.