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    Subject Term: "Budget outlays"

    16 publications with a total of 42 open recommendations including 5 priority recommendations
    Director: Asif A. Khan
    Phone: (202) 512-9869

    1 open recommendations
    Recommendation: The Secretary of Defense should direct the Office of the Under Secretary of Defense (Comptroller) to provide guidance in the DOD Financial Management Regulation on the timing of when DOD managers should use available tools to help ensure that monthly cash balances are within the upper and lower cash requirements.

    Agency: Department of Defense
    Status: Open

    Comments: DOD concurred with this recommendation and stated that it plans to update the DOD Financial Management Regulation as we recommended to provide additional guidance on the timing of when DOD managers should use available tools to help ensure that monthly cash balances are within the upper and lower cash requirements. DOD also stated that this change will be incorporated for the fiscal year 2019 President's Budget submission and subsequent budgets.
    Director: Timothy J. DiNapoli
    Phone: (202) 512-4841

    2 open recommendations
    Recommendation: The Director of Human Capital Initiatives should clarify whether and under what conditions DAWDF funds could be used to pay for personnel to help manage the fund.

    Agency: Department of Defense: Office of the Secretary of Defense: Office of the Under Secretary of Defense for Acquisition, Technology, and Logistics: Office of Human Capital Initiatives
    Status: Open

    Comments: DOD partially concurred with this recommendation, and indicated that it plans to take action to address it. Section 822 of H.R. 2810, the National Defense Authorization Act for Fiscal Year 2018, authorizes the use of DAWDF to pay salaries of personnel at the Office of the Secretary of Defense, military departments, and Defense Agencies to manage the fund. The Human Capital Initiatives Office plans to update the DAWDF Desk Operating Guide based on the final legislation.
    Recommendation: In collaboration with cognizant officials within DOD components, the Director of Human Capital Initiatives should ensure that components have processes in place to verify the accuracy and completeness of data on the execution of initiatives funded by DAWDF.

    Agency: Department of Defense: Office of the Secretary of Defense: Office of the Under Secretary of Defense for Acquisition, Technology, and Logistics: Office of Human Capital Initiatives
    Status: Open

    Comments: DOD partially concurred with this recommendation, and indicated that actions will be taken or have already been taken to address it. DOD noted that it had made significant management and other changes to improve the accuracy and completeness of data used and provided by components on the execution of initiatives funded by DAWDF. DOD noted that it had, among other actions, issued guidance to improve data validity, consistency, and alignment; instituted a midyear program execution review; and established a requirement for a data-driven year in review. The midyear program execution review now requires additional information from components. In addition, as part of the fiscal year 2018 proposal process, components were required to propose hiring by career field. If these management and policy changes are effectively translated into practice, we believe these actions will address the intent of the recommendation.
    Director: John Neumann
    Phone: (202) 512-3841

    2 open recommendations
    Recommendation: To ensure full compliance with SBIR and STTR spending and reporting requirements and improve participation in the administrative pilot program, the SBA Administrator should review SBA guidance regarding when an agency is required to start up an SBIR or STTR program, and if necessary, update the guidance to provide greater clarity to agencies with research or research and development (R&D) obligations greater than the thresholds for participating.

    Agency: Small Business Administration
    Status: Open

    Comments: According to SBA officials, as of April 2017, SBA is working to develop language to update its policy directives to provide guidance on when an agency must start an SBIR or STTR program.
    Recommendation: To ensure full compliance with SBIR and STTR spending and reporting requirements and improve participation in the administrative pilot program, the SBA Administrator should complete the required reporting on the administrative pilot program for fiscal year 2014, which could include an evaluation of the potential constraints that may hinder agencies' participation and any steps to address these constraints.

    Agency: Small Business Administration
    Status: Open

    Comments: As of April 2017, SBA officials said that SBA is in the process of completing its follow-up with agencies to document agencies' utilization of the administrative pilot program. Specifically, officials said they requested that agencies that planned to participate in the pilot program complete and return a template with information on the pilot program. Once SBA receives that information, officials said they will draft a report. As of April 2017, a formal date for completing and submitting the report has not been established.
    Director: David A. Powner
    Phone: (202) 512-9286

    16 open recommendations
    including 4 priority recommendations
    Recommendation: The Director of OMB should identify and publish a specific goal associated with its non-provisioned O&M spending measure.

    Agency: Executive Office of the President: Office of Management and Budget
    Status: Open

    Comments: The agency agreed with the recommendation. In April 2017, OMB indicated that it has been working with agencies on their Strategic Plans and associated performance goals and measures, but that it would be premature to say whether there would be a specific goal on its non-provisioned O&M spending measure. We will continue to monitor the implementation of this recommendation.
    Recommendation: The Director of OMB should commit to a firm date by which its draft guidance on legacy systems will be issued, and subsequently direct agencies to identify legacy systems and/or investments needing to be modernized or replaced.

    Agency: Executive Office of the President: Office of Management and Budget
    Status: Open

    Comments: The agency agreed with the recommendation. In April 2017, OMB stated that it was updating the draft guidance on legacy systems and were unable to provide a date when they would be issuing it. We will continue to monitor the implementation of this recommendation.
    Recommendation: To monitor whether existing investments are meeting the needs of their agencies, the Secretaries of Commerce and the Treasury should direct the respective agency CIO to ensure that required analyses are performed on investments in the operations and maintenance phase.

    Agency: Department of Commerce
    Status: Open

    Comments: The agency agreed with the recommendation. In a May 2017 written update, the agency stated that it had updated its Capital Planning and Investment Control handbook with instructions on conducting operational analyses. However, the agency was unable to demonstrate that operational analyses were being completed on an annual basis, as required. We will continue to monitor the implementation of this recommendation.
    Recommendation: To monitor whether existing investments are meeting the needs of their agencies, the Secretaries of Commerce and the Treasury should direct the respective agency CIO to ensure that required analyses are performed on investments in the operations and maintenance phase.

    Agency: Department of the Treasury
    Status: Open

    Comments: The agency had no comment on the recommendation. In June 2017, Treasury provided an update on the IRS's efforts to ensure that operational analyses are performed on investments in the operations and maintenance phase. However, the recommendation is intended to address issues at the department level and not just at the IRS. Treasury declined to provide an update at the department level. We will continue to monitor the implementation of this recommendation.
    Recommendation: To address obsolete IT investments in need of modernization or replacement, the Secretaries of Agriculture, Commerce, Defense, Energy, Health and Human Services, Homeland Security, State, the Treasury, Transportation, and Veterans Affairs; the Attorney General; and the Commissioner of Social Security should direct their respective agency CIOs to identify and plan to modernize or replace legacy systems as needed and consistent with OMB's draft guidance, including time frames, activities to be performed, and functions to be replaced or enhanced.

    Agency: Department of Homeland Security
    Status: Open

    Comments: The agency agreed with the recommendation and in July 2017 stated that the department has drafted a Legacy Systems Modernization Framework. DHS is waiting for OMB?s draft guidance to be issued to ensure compliance. As a result, they now estimate this will be completed by December 2017. We will continue to monitor the implementation of this recommendation.
    Recommendation: To address obsolete IT investments in need of modernization or replacement, the Secretaries of Agriculture, Commerce, Defense, Energy, Health and Human Services, Homeland Security, State, the Treasury, Transportation, and Veterans Affairs; the Attorney General; and the Commissioner of Social Security should direct their respective agency CIOs to identify and plan to modernize or replace legacy systems as needed and consistent with OMB's draft guidance, including time frames, activities to be performed, and functions to be replaced or enhanced.

    Agency: Department of Agriculture
    Status: Open

    Comments: The agency agreed with the recommendation. As of May 2017, the agency stated that it had taken steps to improve its overall IT governance processes, and in particular, its oversight of legacy systems. These steps included, implementing its FITARA strategy, creating a Cloud Strategy and Policy Office, and two new executive oversight groups. In addition, the agency stated that it planned to complete an IT Modernization Plan in calendar year 2018. We will continue to monitor the implementation of this recommendation.
    Recommendation: To address obsolete IT investments in need of modernization or replacement, the Secretaries of Agriculture, Commerce, Defense, Energy, Health and Human Services, Homeland Security, State, the Treasury, Transportation, and Veterans Affairs; the Attorney General; and the Commissioner of Social Security should direct their respective agency CIOs to identify and plan to modernize or replace legacy systems as needed and consistent with OMB's draft guidance, including time frames, activities to be performed, and functions to be replaced or enhanced.

    Agency: Department of Commerce
    Status: Open

    Comments: The agency agreed with the recommendation. In May 2017, the agency stated that it was continuously assessing its current IT portfolio for opportunities to retire or modernize its mission critical legacy systems. Specifically, Commerce stated that it had identified two candidate systems for modernization--the National Weather Service Telecommunications Gateway and the USPTO Examiner Automated Search Tool. However, it is unclear how these plans will relate to OMB's guidance. We will continue to monitor the implementation of this recommendation.
    Recommendation: To address obsolete IT investments in need of modernization or replacement, the Secretaries of Agriculture, Commerce, Defense, Energy, Health and Human Services, Homeland Security, State, the Treasury, Transportation, and Veterans Affairs; the Attorney General; and the Commissioner of Social Security should direct their respective agency CIOs to identify and plan to modernize or replace legacy systems as needed and consistent with OMB's draft guidance, including time frames, activities to be performed, and functions to be replaced or enhanced.

    Agency: Department of Defense
    Status: Open

    Comments: The agency partially concurred with the recommendation, and stated that it would continue to identify, prioritize, and manage legacy systems that should be modernized or replaced, based on existing DOD policies, using existing department processes, consistent to the extent practicable with OMB's draft guidance. In June 2017, the department stated that its position has not changed; the department believes that no corrective actions are necessary or planned. We will continue to monitor the implementation of this recommendation.
    Recommendation: To address obsolete IT investments in need of modernization or replacement, the Secretaries of Agriculture, Commerce, Defense, Energy, Health and Human Services, Homeland Security, State, the Treasury, Transportation, and Veterans Affairs; the Attorney General; and the Commissioner of Social Security should direct their respective agency CIOs to identify and plan to modernize or replace legacy systems as needed and consistent with OMB's draft guidance, including time frames, activities to be performed, and functions to be replaced or enhanced.

    Agency: Department of Energy
    Status: Open
    Priority recommendation

    Comments: The department partially agreed with the recommendation and in an April 2017 update stated that the department has begun an initiative to migrated corporate business IT systems to cloud service providers. The department added that they were coordinating with their program offices to identify and prioritize other IT systems for migration. The department intends to review any forthcoming OMB guidance, and will consider early implementation of such guidance, as applicable to the department, when the guidance is provided. We will continue to monitor the implementation of this recommendation.
    Recommendation: To address obsolete IT investments in need of modernization or replacement, the Secretaries of Agriculture, Commerce, Defense, Energy, Health and Human Services, Homeland Security, State, the Treasury, Transportation, and Veterans Affairs; the Attorney General; and the Commissioner of Social Security should direct their respective agency CIOs to identify and plan to modernize or replace legacy systems as needed and consistent with OMB's draft guidance, including time frames, activities to be performed, and functions to be replaced or enhanced.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: The agency agreed with the recommendation and in a September 2016 written update stated that the office of the CIO is working to identify and plan to modernize or replace IT systems. As of July 2017, the agency had not responded to requests for updates on the implementation of this recommendation. We will continue to monitor this recommendation.
    Recommendation: To address obsolete IT investments in need of modernization or replacement, the Secretaries of Agriculture, Commerce, Defense, Energy, Health and Human Services, Homeland Security, State, the Treasury, Transportation, and Veterans Affairs; the Attorney General; and the Commissioner of Social Security should direct their respective agency CIOs to identify and plan to modernize or replace legacy systems as needed and consistent with OMB's draft guidance, including time frames, activities to be performed, and functions to be replaced or enhanced.

    Agency: Social Security Administration
    Status: Open

    Comments: The agency agreed with the recommendation and as of May 2017, the agency stated that it was working on finishing its Information Technology Modernization Plan that outlines 5 major applications that it plans to update. However, since OMB had not yet issued its legacy system guidance, it is unknown whether this plan is consistent with OMB's guidance. We will continue to monitor the implementation of this recommendation.
    Recommendation: To address obsolete IT investments in need of modernization or replacement, the Secretaries of Agriculture, Commerce, Defense, Energy, Health and Human Services, Homeland Security, State, the Treasury, Transportation, and Veterans Affairs; the Attorney General; and the Commissioner of Social Security should direct their respective agency CIOs to identify and plan to modernize or replace legacy systems as needed and consistent with OMB's draft guidance, including time frames, activities to be performed, and functions to be replaced or enhanced.

    Agency: Department of Justice
    Status: Open

    Comments: The agency agreed with the recommendation. As of May 2017, the agency stated that it was completing the initial steps of an assessment to provide a qualitative and definitive list of systems which meet criteria for retirement and/or decommission. This assessment is to review the complexity of work per system, and provide a rough order of magnitude cost estimate on a system-by-system basis. Further, VA is in the process of decommissioning the BDN and PAID systems mentioned in our report. The decommissioning of BDN is in the planning stage and the agency estimates the project to cost $100 million to complete. The replacement of PAID has been occurring in incremental phases, but the agency did not provide an estimated date of retirement. We will continue to monitor the implementation of this recommendation.
    Recommendation: To address obsolete IT investments in need of modernization or replacement, the Secretaries of Agriculture, Commerce, Defense, Energy, Health and Human Services, Homeland Security, State, the Treasury, Transportation, and Veterans Affairs; the Attorney General; and the Commissioner of Social Security should direct their respective agency CIOs to identify and plan to modernize or replace legacy systems as needed and consistent with OMB's draft guidance, including time frames, activities to be performed, and functions to be replaced or enhanced.

    Agency: Department of Transportation
    Status: Open

    Comments: The agency agreed with the recommendation and stated that work is underway to identify systems in need of modernization and upgrade. The department anticipated being able to close the recommendation 90 days after OMB issues guidance on legacy systems. Further, in a recent update, the agency stated that it had recently started a project to create an integrated inventory of Transportation's systems. According to the agency, through this project, it has been able to identify duplication and opportunities to create efficiencies. The next phase of this project is a future state diagram and a roadmap to show planned modernizations and possible divestments of legacy systems. We will continue to monitor the implementation of this recommendation.
    Recommendation: To address obsolete IT investments in need of modernization or replacement, the Secretaries of Agriculture, Commerce, Defense, Energy, Health and Human Services, Homeland Security, State, the Treasury, Transportation, and Veterans Affairs; the Attorney General; and the Commissioner of Social Security should direct their respective agency CIOs to identify and plan to modernize or replace legacy systems as needed and consistent with OMB's draft guidance, including time frames, activities to be performed, and functions to be replaced or enhanced.

    Agency: Department of the Treasury
    Status: Open
    Priority recommendation

    Comments: The agency had no comment on the recommendation. In a June 2017, Treasury provided an update on the IRS's efforts to modernize the IRS's legacy systems. However, the recommendation is intended to address issues at the department level and not just at the IRS. Treasury declined to provide an update at the department level. We will continue to monitor the implementation of this recommendation.
    Recommendation: To address obsolete IT investments in need of modernization or replacement, the Secretaries of Agriculture, Commerce, Defense, Energy, Health and Human Services, Homeland Security, State, the Treasury, Transportation, and Veterans Affairs; the Attorney General; and the Commissioner of Social Security should direct their respective agency CIOs to identify and plan to modernize or replace legacy systems as needed and consistent with OMB's draft guidance, including time frames, activities to be performed, and functions to be replaced or enhanced.

    Agency: Department of Veterans Affairs
    Status: Open
    Priority recommendation

    Comments: The agency agreed with the recommendation. As of May 2017, the agency stated that it was completing the initial phase of an assessment to provide a qualitative and definitive list of systems which meet criteria for retirement and/or decommission. This assessment will review the complexity of work per system, and provide a rough order of magnitude cost estimate on a system-by-system basis. Further, VA is in the process of decommissioning the BDN and PAID systems mentioned in our report. The decommissioning of BDN is in the planning stage and the agency estimates the project to cost $100 million to complete. The replacement of PAID has been occurring in incremental phases, but the agency did not provide an estimated date of retirement. We will continue to monitor the implementation of this recommendation.
    Recommendation: To address obsolete IT investments in need of modernization or replacement, the Secretaries of Agriculture, Commerce, Defense, Energy, Health and Human Services, Homeland Security, State, the Treasury, Transportation, and Veterans Affairs; the Attorney General; and the Commissioner of Social Security should direct their respective agency CIOs to identify and plan to modernize or replace legacy systems as needed and consistent with OMB's draft guidance, including time frames, activities to be performed, and functions to be replaced or enhanced.

    Agency: Department of State
    Status: Open
    Priority recommendation

    Comments: The agency agreed with the recommendation and stated that it plans to work with OMB upon the publication of OMB's guidance to identify opportunities for modernization. In an April 2017 update, the agency stated that it had extended plans to replace the systems mentioned in the report by several years. As of August 2017, the agency stated that it had finalized a new capital planning guide which includes investment review policy to identify opportunities for modernization and away from legacy systems. However, it is too soon to tell if it is in line with OMB's forthcoming guidance. We will continue to monitor the implementation of this recommendation.
    Director: Charles Michael Johnson, Jr.,
    Phone: (202) 512-7331

    2 open recommendations
    Recommendation: To improve management of and reporting on the Global Train and Equip program, the Secretary of Defense should take steps to ensure that documentation requested in project proposal packages is complete.

    Agency: Department of Defense
    Status: Open

    Comments: DOD concurred with this recommendation in its official comment letter included as an appendix in GAO-16-368, published in May 2016. As of June 2017, DOD had not provided us evidence that they have taken steps to ensure project proposal packages include all requested documentation. GAO will continue to monitor relevant DOD efforts in conducting related work.
    Recommendation: To improve management of and reporting on the Global Train and Equip program, the Secretary of Defense should take steps to develop a process for improving the timely completion and submission of required assessment reports to Congress.

    Agency: Department of Defense
    Status: Open

    Comments: At the time of our April 2016 report, DOD was required to complete annual assessment reports on the section 10 U.S.C. Section 2282 Global Train and Equip program. However, the Fiscal Year 2017 National Defense Authorization Act (NDAA) repealed the authorization for the Global Train and Equip program, including the annual reporting requirement, effective 270 days after the NDAA's enactment on December 23, 2016, or (September 19, 2017). In February 2017, DOD submitted its assessments for fiscal year 2016.
    Director: John Pendleton
    Phone: (202) 512-3489

    1 open recommendations
    Recommendation: To ensure that resources are being efficiently applied to meet the National Guard counterdrug program's objectives, the Secretary of Defense should direct the National Guard Bureau in consultation with the Deputy Assistant Secretary of Defense for Counternarcotics and Global Threats to subsequently collect and use performance information to help inform funding distribution decisions to state programs and to conduct oversight of the training offered by the counterdrug schools.

    Agency: Department of Defense
    Status: Open

    Comments: The National Guard counterdrug program has plans to implement performance information into its fiscal year 2017 annual assessments of the state programs and counterdrug schools. The fiscal year 2017 annual assessments are scheduled to be complete by December 2017. The recommendation will remain open until performance information has been included in the annual assessments.
    Director: Asif A. Khan
    Phone: (202) 512-9869

    1 open recommendations
    Recommendation: To improve the quality of DOD's financial statement audits and ensure that corrective actions to address audit recommendations are fully and effectively implemented prior to their closure, the Department of Defense Inspector General should ensure that Marine Corps corrective actions fully address audit recommendations and document auditor review of the actions taken before closing the related recommendations.

    Agency: Department of Defense: Office of the Inspector General
    Status: Open

    Comments: Our follow up in fiscal year 2015 was limited to a request for a documented process the DOD-IG may have developed and implemented to ensure all control issues detailed in the NFRs have been fully resolved; related corrective action plans were relevant and reviewed consistently and adequately; and the IPA/DOD-IG reviews were documented as part of the NFR review process. DOD-IG was not able to provide such documentation to support the statement provided in its response to our recommendation at the time the report was issued. Consequently, there was no documentation for us to review. In August 2017, we contacted the DOD-IG and requested an update on the status of efforts to address this recommendation. Also, per the contract with an IPA for the USMC's fiscal year 2017 financial statement audit, the IPA is to follow up on status of efforts to address prior year recommendations.
    Director: Maurer, Diana C
    Phone: (202) 512-9627

    3 open recommendations
    Recommendation: To help ensure the efficient use of resources for the Three Percent Fund, the Attorney General should develop a policy and implement procedures to regularly analyze unobligated balances and develop collection estimates in order to determine an appropriate reserve amount and inform estimates of future funding needs.

    Agency: Department of Justice
    Status: Open

    Comments: In February 2015, we found that the Department of Justice (DOJ) Collection Resource Allocation Board (CRAB) had taken steps to manage the Three Percent Fund, but it had not conducted analyses that would help DOJ better manage the fund, such as developing reserve estimates aligned with DOJ priorities or projecting future collections. GAO has identified leading practices among federal agencies when evaluating balances in federal accounts. Such practices emphasize the importance of regularly analyzing balances by, for example, estimating collections and determining reserve needs. Doing so helps agencies more effectively anticipate program needs and ensure the most efficient use of resources. As a result, we recommended that DOJ develop a policy and implement procedures to regularly analyze unobligated balances collection estimates in the Three Percent Fund. DOJ partially concurred with this recommendation. In response, DOJ provided us with a policy it began implementing in January 2016 to help them analyze the Three Percent Fund's unobligated balance and develop an appropriate reserve amount. For example, DOJ's policy for developing the reserve estimate now relies on more robust requests for information of DOJ debt collection activities, including government personnel, contract support, and automated litigation service requirements. By developing and implementing this policy, DOJ is better positioned to ensure the continuity of operations funded through the Three Percent Fund and to make future resource allocations. However, DOJ stated in its response to the report that it does not believe it is appropriate to estimate incoming collections for the following year. For example, DOJ does not ask litigating components for the number of cases that will be settled because the agency does not want to be perceived as inappropriately encouraging larger government civil collections. Additionally, DOJ does not calculate such estimates due to the high level of variability in the civil debt litigation cases that make it difficult to use historical information to estimate reserves. We noted in our report DOJ's concerns for developing collection estimates. However, we continue to believe that developing a policy for considering collection estimates is important. The Three Percent Fund is self-sustaining and does not receive annual appropriations. Therefore, any volatility should be managed with the best information and estimates the department can provide. Without developing collection estimates, DOJ is at risk of committing too much or too few budgetary resources from the Three Percent Fund. A lack of such a policy may lead to Three Percent balances either falling too low to efficiently manage operations or rise to unnecessarily high levels. As we have previously reported, one method DOJ could consider instead of a specific dollar estimate is to develop a range between the potential lowest and highest collection amounts based on historical trends and current collection activities. By estimating future collections, DOJ could better ensure it is able to efficiently fund as many programs as possible and best support the fund's priorities. Therefore, we consider this recommendation only partially implemented and will keep it open until DOJ develops collection estimates to aid managing the Three Percent Fund.
    Recommendation: To improve transparency and ensure the effective use of automation fees for the CJIS fingerprint checks fees, the Director of the Federal Bureau of Investigation should publish in the Federal Register, or other documents such as annual reports, how much is assessed for automation and cost recovery in each transaction to better communicate the cost of the service to customers and stakeholders.

    Agency: Department of Justice: Federal Bureau of Investigation
    Status: Open

    Comments: In fiscal year 2015, we found that the Federal Bureau of Investigation (FBI) sets its Criminal Justice Information Services (CJIS) fingerprint checks fees to collect two parts--the cost recovery portion and the automation portion, but does not provide transparency in how much is assessed for each portion of the fee. As a result, we recommended that FBI publish in the Federal Register, or other documents such as annual reports, how much is assessed for automation and cost recovery in each transaction to better communicate the cost of the service to customers and stakeholders. In July 2016, FBI published a notice in the Federal Register announcing a CJIS fingerprint checks fees rate change effective on October 1, 2016. However, the notice did not include an explanation of how much is assessed for the cost recovery or the automation portion of the fee. According to a Department of Justice (DOJ) liaison, FBI included a breakout of the revised rates in its CJIS Information Letter, which services as written notification of a rate change to state and federal stakeholders. GAO requested a copy of the CJIS Information Letter, but as of February 2017, DOJ has not provided the letter. Further, while the CJIS Information Letter might provide transparency to stakeholders on how much FBI assesses for each portion of the fee, FBI has not relayed how it intends to be transparent with customers. To fully address this recommendation, FBI needs to demonstrate that it is being transparent with stakeholders and with customers. Until it does so, this recommendation will remain open.
    Recommendation: To improve transparency and ensure the effective use of automation fees for the CJIS fingerprint checks fees, the Director of the Federal Bureau of Investigation should develop a policy to analyze the unobligated balances coming from the automation portion of the fee to inform program needs, including improving methods for anticipating automation collections, and establishing a range of appropriate carryover amounts to support program needs.

    Agency: Department of Justice: Federal Bureau of Investigation
    Status: Open

    Comments: In fiscal year 2015, we found that the Federal Bureau of Investigation (FBI) had a growing unobligated balance from the automation portion of its Criminal Justice Information Services (CJIS) fingerprint checks fees but did not evaluate the appropriate range of its carryover amounts, nor had it developed a policy to do so. As a result, we recommended that FBI develop a policy to analyze the unobligated balances coming from the automation portion of the fee to inform program needs, including improving methods for anticipating automation collections, and establishing a range of appropriate carryover amounts to support program needs. In September 2016, the Department of Justice (DOJ) reported that FBI is taking steps to develop and implement a multi-year investment plan that will be reviewed and updated annually, and that will address key questions from the GAO report titled "Budget Issues: Key Questions to Consider When Evaluating Balances in Federal Accounts." Additionally, the multi-year investment plan will include both an annual analysis of current and projected revenue from the automation portion of the fee, and the evaluation of the resource requirements needed to support the development of technological enhancement of fingerprint identification and criminal justice services. According to DOJ officials, the 2017 plan will be the first to include this information; however GAO has not yet received a copy of the 2017 plan. We will continue to monitor FBI's progress on this recommendation.
    Director: Andrew Sherrill
    Phone: (202) 512-7215

    1 open recommendations
    Recommendation: To enhance communication with contractors about Job Corps program changes, the Secretary of Labor should direct the Assistant Secretary for Employment and Training to review the sufficiency of ETA's guidance for internal notices--including Program Instruction Notices, Policy and Requirements Handbook Change Notices, and Information Notices--to ensure that contractors are provided with adequate notification of program changes before they are expected to be implemented, and an adequate level of information to assist them in carrying out their responsibilities.

    Agency: Department of Labor
    Status: Open

    Comments: DOL concurred with this recommendation, acknowledging the importance of ensuring that Job Corps contractors are provided adequate notification of program changes before their expected implementation. To address this, DOL stated that it would review the sufficiency of Job Corps guidance for internal notices, and execute and distribute any contractual actions, such as modifications, in a timely manner. In FY16, DOL reported that ETA implemented a procedure for developing policy guidance that includes establishing an effective date for program changes that takes into consideration an appropriate amount of time for implementation. The agency referred to Change Notice 15-09 (dated February 4, 2016) and Information Notice 15-34, which extends the implementation date of this change from May 1 to June 1, 2016. GAO requested the written procedure ETA used to develop its policy guidance, but ETA officials were unable to provide it. The officials stated that they would review its response to this recommendation after the beginning of FY17.
    Director: Johnson Jr, Charles M
    Phone: (202) 512-7331

    4 open recommendations
    Recommendation: To enhance the definition of the GSCF program and assist stakeholders in assessing whether GSCF is meeting its goals, the Secretary of State and the Secretary of Defense should provide a range of time to clarify the time frames associated with near- to mid-term GSCF projects.

    Agency: Department of Defense
    Status: Open

    Comments: The Department of Defense (DOD) partially agreed that the departments should clearly define what time frames constitute "near- to mid-term" for GSCF projects. As of September 2015, DOD has not published a definition for what time frame constitutes "near to mid-term" for GSCF projects.
    Recommendation: To enhance the definition of the GSCF program and assist stakeholders in assessing whether GSCF is meeting its goals, the Secretary of State and the Secretary of Defense should provide a range of time to clarify the time frames associated with near- to mid-term GSCF projects.

    Agency: Department of State
    Status: Open

    Comments: The Department of State did not agree that the departments should define what time frames constitute "near- to mid-term" for GSCF projects. As of September 2015, State has not published a definition for what time frame constitutes "near to mid-term" for GSCF projects.
    Recommendation: To enhance the definition of the GSCF program and assist stakeholders in assessing whether GSCF is meeting its goals, the Secretary of State and the Secretary of Defense should track GSCF projects against established time frames.

    Agency: Department of Defense
    Status: Open

    Comments: The Department of Defense agreed that the departments should track GSCF projects against established time frames and said in its response that the departments plan to track the projects against the congressional notification timelines and plan to continue holding biweekly calls with project implementers to identify and address implementation considerations. As of September 2015, DOD has not tracked GSCF projects against time frames.
    Recommendation: To enhance the definition of the GSCF program and assist stakeholders in assessing whether GSCF is meeting its goals, the Secretary of State and the Secretary of Defense should track GSCF projects against established time frames.

    Agency: Department of State
    Status: Open

    Comments: The Department of State agreed that the departments should track GSCF projects against established time frames. As of September 2015, State is not tracking GSCF projects against time frames.
    Director: James R. McTigue, Jr.
    Phone: (202) 512-9110

    3 open recommendations
    including 1 priority recommendation
    Recommendation: As a result of turnover in IRS's Senior Executive Team and in order to enhance budget planning and improve decision making and accountability, the Commissioner of Internal Revenue should develop a long-term strategy to address operations amidst an uncertain budget environment. As part of the strategy, IRS should take steps to improve its efficiency, including (1) reexamining programs, related processes, and organizational structures to determine whether they are effectively and efficiently achieving the IRS mission, and (2) streamlining or consolidating management or operational processes and functions to make them more cost-effective.

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

    Comments: IRS agreed with our recommendation and is taking steps to implement it. For example, IRS has adopted a new, more strategic approach to identify and select budget program priorities. In its fiscal year 2017 budget justification, IRS introduced six themes of its Future State Initiative for tax administration, which in part aims to deliver service improvements across different taxpayer interactions such as individual account assistance, refunds, identity theft, and billings and payments. The budget also linked requested spending increases to the themes laid out in the initiative. The themes were derived from a subset of its 19 objectives identified in the IRS 2014-2017 Strategic Plan. In addition to the future state themes and strategic objectives, IRS has identified enterprise goals to guide the IRS toward the future state. As of December 2016, IRS has yet to set targets for meeting the goals but plans to have targets in place by June 2017. We acknowledge the steps IRS has taken and will continue to monitor its progress as the process is further developed.
    Recommendation: Because ROI provides insights on the productivity of a program and is one important factor in making resource allocation decisions, the Commissioner of Internal Revenue should calculate actual ROI for implemented initiatives, compare the actual ROI to projected ROI, and provide the comparison to budget decision makers for initiatives where IRS allocated resources.

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

    Comments: No executive action taken. While IRS agreed that having actual ROI data for implemented initiatives would be useful, it did not believe it was feasible to produce such estimates, as GAO recommended in June 2014. GAO maintains that IRS should be able to provide some information on past initiatives, such as whether funds requested were used in the manner originally proposed. As of December 2016, IRS officials reported there is no timeline for full implementation. In March 2017, IRS officials confirmed that they do not isolate the revenue attributable to a specific initiative, but pointed to other efforts to help manage IRS's budget, including establishing the Office of Planning, Programming and Audit Coordination and the Planning Community of Practice, which are intended to improve investment planning processes. While these efforts are intended to help IRS act more strategically, comparing projected ROI to actual ROI can help hold managers and IRS accountable for the funding received.
    Recommendation: Because ROI provides insights on the productivity of a program and is one important factor in making resource allocation decisions, the Commissioner of Internal Revenue should use actual ROI calculations as part of resource allocation decisions.

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

    Comments: No executive action taken as of March 2017. IRS's Research, Analysis, and Statistics Division has begun to estimate marginal direct revenues and marginal costs attributable to specific compliance projects. The estimates are necessary inputs to establish a measure of ROI, which in turn can guide resource allocation decisions. IRS plans to use these estimates to inform future examination plans, but considerable work remains in this long-term effort. In October 2016, IRS officials reported there is no timeline for full implementation, but that the work is on-going. In June 2016, IRS officials confirmed that projected revenue will be considered in investment decision making as part of fiscal year 2018 enterprise planning guidance, but did not report any progress in using actual ROI data. Until such action is taken, IRS may not be allocating its resources in the most effective way, thus potentially forgoing additional revenues.
    Director: Frank Rusco
    Phone: (202) 512-3841

    1 open recommendations
    Recommendation: To improve compliance with the Small Business Act and enhance SBA's ability to provide oversight of the programs, the SBA Administrator should revise the language in the SBIR and STTR policy directives to accurately summarize the statutory provisions that describe the program spending requirements.

    Agency: Small Business Administration
    Status: Open

    Comments: In April 2016, SBA proposed an update to its SBIR and STTR policy directive to state that each participating agency must spend (obligate) the required amounts on the programs, which is consistent with the statutory provisions for program spending requirements. However, according to SBA officials, in January 2017, the policy directive was withdrawn from the Office of Management and Budget and is under further internal consideration in light of a recent executive order. As of April 2017, SBA has not established a time frame for publication of the final policy directive.
    Director: Mackin, Michele
    Phone: (202) 512-4841

    1 open recommendations
    Recommendation: To better communicate acquisition funding needs to Congress, the Secretary of Homeland Security should enhance the content of future Future Years Homeland Security Program (FYHSP) reports--for fiscal years 2016-20 and beyond--by presenting acquisition programs' annual cost estimates and any anticipated funding gaps.

    Agency: Department of Homeland Security
    Status: Open

    Comments: In providing comments on this report, the Department of Homeland Security (DHS) concurred with this recommendation, and stated that it provides Congress Comprehensive Acquisition Status Reports (CASR) on a quarterly basis that include cost estimates for all major acquisition programs. However, the CASRs do not disaggregate the cost estimates to identify how much the programs are expected to cost each year, and therefore the proposed approach would not allow Congress to identify funding gaps on an annual basis. In April 2016, DHS presented an alternative approach that would incorporate annual funding gaps into future FYHSP reports. DHS stated it plans to initially include these annual funding gaps in the fiscal years 2018-22 FYHSP report, which was expected to be released shortly after the President's fiscal year 2018 budget request in May 2017. However, the transition to a new administration delayed the release of the FYHSP report. Once available, GAO will evaluate the FYHSP report to determine whether DHS has met the intent of this recommendation.
    Director: Wise, David J
    Phone: (202) 512-2834

    1 open recommendations
    Recommendation: To provide increased transparency about the funding amounts agencies are spending to maintain their assets and manage their backlogs, the Director of OMB should require the OMB Deputy Director for Management, as chair of the FRPC, in collaboration and consultation with FRPC member agencies, to collect information--through FRPP or other mechanisms--on funding agencies annually spent to address existing deferred maintenance and repair deficiencies and report summary level information in the FRPC's fiscal year report.

    Agency: Executive Office of the President: Office of Management and Budget
    Status: Open

    Comments: As of December 2015, OMB had worked with the FRPC to develop a method to collect annual recurring maintenance and repair data in the FRPP. This effort includes (1) developing separate definitions for "operations" and "maintenance" costs, which are currently reported in the FRPP as a combined cost number, and (2) defining a methodology that agencies can use to consistently collect and report annual deferred maintenance and repair expenditures. OMB expects these actions to be completed by the fiscal year 2018 FRPP reporting cycle. As of March 28, 2017, OMB had not provided GAO with any additional updates regarding the status of this recommendation..
    Director: Scire, Mathew J
    Phone: (202)512-6794

    1 open recommendations
    Recommendation: To strengthen accountability and transparency in FHA's management of the Fund, Congress may wish to consider clarifying (1) the definition of the Fund's capital ratio--specifically, whether the denominator of the ratio was intended to be the amortized insurance-in-force; (2) the definition of the phrase "established target subsidy rate" used in HERA; and (3) the nature and extent of information that FHA should be reporting on subsidy rates pursuant to HERA, recognizing that subsidy rates are generally only reestimated once a year under current budget processes.

    Agency: Congress
    Status: Open

    Comments: As of July 2017, Congress has not acted on this matter for consideration.
    Director: Fleming, Susan A
    Phone: (202)512-4431

    2 open recommendations
    Recommendation: To further the goals of public understanding of what Recovery Act funds are being spent on and what results are expected, the Director, Office of Management and Budget, should work with executive departments and agencies to determine (1) whether supplemental guidance is needed to meet, in a reasonable and cost-effective way, the intent of the Recovery Act for reporting on projects and activities and (2) whether that supplemental guidance or other agency-proposed technical assistance dealing with narrative descriptions of awards provides for transparent descriptions of funded activities.

    Agency: Executive Office of the President: Office of Management and Budget
    Status: Open

    Comments: When we confirm what actions OMB has taken in response to this recommendation, we will provide updated information.
    Recommendation: To further the goals of public understanding of what Recovery Act funds are being spent on and what results are expected, the Director, Office of Management and Budget, should periodically (1) review, in partnership with executive departments and agencies, the descriptions of awards--in particular, the narrative fields--submitted by recipients to determine whether the information provides a basic understanding of the uses of the funds and the expected outcomes, and, if not, determine what actions to take, including encouraging agencies to develop or improve program-specific guidance and (2) work with the Recovery Board on the board's assessments of departments' and agencies' data quality reviews to ensure the adequacy of these reviews and further reinforce actions to meet transparency goals.

    Agency: Executive Office of the President: Office of Management and Budget
    Status: Open

    Comments: When we confirm what actions OMB has taken in response to this recommendation, we will provide updated information.