Reports & Testimonies

  • GAO’s recommendations database contains report recommendations that still need to be addressed.

    GAO’s recommendations help congressional and agency leaders prepare for appropriations and oversight activities, as well as help improve government operations. Recommendations remain open until they are designated as Closed-implemented or Closed-not implemented. You can explore open recommendations by searching or browsing.

    GAO's priority recommendations are those that we believe warrant priority attention. We sent letters to the heads of key departments and agencies, urging them to continue focusing on these issues. These recommendations are labeled as such. You can find priority recommendations by searching or browsing our open recommendations below, or through our mobile app.

  • Browse Open Recommendations

    Explore priority recommendations by subject terms or browse by federal agency

    Search Open Recommendations

    Search for a specific priority recommendation by word or phrase



  • Governing on the go?

    Our Priorities for Policy Makers app makes it easier for leaders to search our recommendations on the go.

    See the November 10th Press Release


  • Have a Question about a Recommendation?

    • For questions about a specific recommendation, contact the person or office listed with the recommendation.
    • For general information about recommendations, contact GAO's Audit Policy and Quality Assurance office at (202) 512-6100 or apqa@gao.gov.
  • « Back to Results List Sort by   

    Results:

    Subject Term: "Collection procedures"

    4 publications with a total of 10 open recommendations including 2 priority recommendations
    Director: Mctigue Jr, James R
    Phone: (202) 512-9110

    5 open recommendations
    Recommendation: To help ensure the IRS collection program meets its mission and selects cases fairly, the Commissioner of Internal Revenue should establish, document, and implement clear objectives for the collection program and enterprise-wide case categorization and routing processes, and define key terms, such as "fairness" and "risk."

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

    Comments: IRS agreed with the recommendation. In March 2017, IRS provided a document intended define the objectives and "fairness," but it did not clearly define objectives for the collection program and enterprise-wide case categorization and routing processes, but instead identified division-level objectives and fiscal year 2017 collection strategies. The document also did not clearly define and communicate objectives--to include fairness--to staff in measurable terms that would be easily understood. Further, the objectives definitions were not were not clear and sufficient to support the design of internal control for related risks, the development of performance measures to determine whether objectives were achieved, and control assessments to assure case selections effectively support the collection program mission over time, including fairness. In August 2017, we shared this assessment with IRS and asked whether or when Collection plans to develop or provide additional documents.
    Recommendation: To help ensure the IRS collection program meets its mission and selects cases fairly, the Commissioner of Internal Revenue should build upon existing Enterprise Risk Management (ERM) guidance to help managers identify internal and external risks to collection program objectives, and better understand how long-standing risk processes integrate with new ERM approaches; incorporate this guidance into existing or future ERM or collection program risk assessment processes.

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

    Comments: IRS agreed with the recommendation and said it would continue to build upon existing risk management guidance by finalizing and making available training for managers, which would assist them in understanding their responsibilities for identifying internal and external risks to Collection program objectives. In November 2016, IRS provided documentation of risk management training for managers. However, since objectives for the collection program, enterprise-wide case categorization and routing processes, and fairness were not yet clearly defined, such guidance cannot be effectively incorporated into risk assessment processes to identify internal and external risks to collection program objectives. In August 2017, we shared this assessment with IRS and asked whether or when Collection plans to develop or provide additional documents.
    Recommendation: To help ensure the IRS collection program meets its mission and selects cases fairly, the Commissioner of Internal Revenue should clearly establish, document, and implement case categorization and routing procedures--such as those for IDS, high priority case selection, and any other important processes--to support collection program objectives and IRS goals.

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

    Comments: IRS agreed with the recommendation and said it would review its case prioritization and selection processes and implement and communicate clear guidance and documentation to appropriate IRS staff. In November 2016, IRS provided documents on collection processes, but the information was either technical or covered Automated Collection System (ACS) or Field Collection processes rather than enterprise-wide processes to support collection program objectives and IRS goals. More specifically, the documents did not provide corrected guidance on the role of the Inventory Delivery System and modeling in shelving or routing cases to either ACS or the Field, or provide guidance on how management is to select priority area cases. In August 2017, we shared this assessment with IRS and asked whether or when Collection plans to develop or provide additional documents.
    Recommendation: To help ensure the IRS collection program meets its mission and selects cases fairly, the Commissioner of Internal Revenue should establish, document, and implement procedures for the periodic evaluation of the efficiency and effectiveness of collection-wide case categorization, routing rules, and case selection processes.

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

    Comments: IRS said agreed that continually improving its performance is important and said that Collection would review and, if needed, update its internal management documents. In July 2017, IRS provided documents that identified and established responsibilities for periodic, regular review procedures to potentially update dollar thresholds used in routing collection inventory for potential selection, including IDS and its decision rules to route cases to one collections function instead of another (i.e., the Automated Collection System versus Field Collection. In August 2017, we asked IRS when it plans to conduct the first such evaluations and requested that it provide documentation of results of those implemented evaluations when available.
    Recommendation: To help ensure the IRS collection program meets its mission and selects cases fairly, the Commissioner of Internal Revenue should establish, document, and implement procedures for periodic updates of dollar thresholds for categorizing case selection, including those identified as "high risk."

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

    Comments: IRS agreed that continually improving its performance is important and said that Collection would review and, if needed, update its internal management documents. In July 2017, IRS provided documents that identified and established responsibilities for periodic, regular review procedures to potentially update dollar thresholds used in systems that use a dollar threshold to prioritize Collection cases. In August 2017, we asked IRS when it plans to conduct the first such evaluations and requested that it provide documentation of results of those implemented evaluations when available.
    Director: White, James R
    Phone: (202) 512-9110

    1 open recommendations
    Recommendation: The Acting Commissioner of Internal Revenue should take the following action outline a strategy that defines appropriate levels of telephone and correspondence service and wait time and lists specific steps to manage service based on an assessment of time frames, demand, capabilities, and resources.

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

    Comments: IRS has made progress in developing a customer service strategy with defined appropriate levels of service and steps needed to provide such service, as we recommended; however, as of March 2017, IRS has not completed its efforts. In December 2015, concerned that the Department of the Treasury and IRS did not believe they needed to develop a comprehensive customer service strategy, we suggested that Congress consider requiring Treasury to develop such a strategy in consultation with IRS that would, among other things, determine appropriate telephone and correspondence levels of service. This includes establishing a customer service standard and identifying the resources required to achieve that standard. Taking these steps would increase transparency and help IRS communicate its resource needs, while helping Congress make more informed decisions about IRS's budget. In February 2016, IRS announced a "Future State" vision for agency-wide operations, which aims to improve services across different taxpayer interactions such as individual online account assistance, exams, and collections. In December 2016, IRS reported that it had undertaken a study on benchmarking its telephone performance against the best in the business, which we are currently reviewing. It also reported that many of our taxpayer service-related recommendations will ultimately be incorporated into IRS's Future State initiative. In November 2016, IRS provided documentation on the goals of the initiatives, which included goals on improving taxpayer service. However, this documentation does not include specific numerical targets that IRS expects to achieve for those goals. We will continue to assess this initiative as IRS works to develop it. However, it is unclear the extent to which and when our recommendations will be fulfilled by IRS's initiative. We maintain that Treasury should develop a comprehensive strategy in consultation with IRS which would enable IRS to make a more informed request to Congress about resource requirements needed to deliver specific levels of service. Finalizing a long-term comprehensive strategy will help ensure IRS is maximizing the benefit to taxpayers and possibly reduce costs in other areas, such as for IRS's telephone operations.
    Director: Gomez, Jose A
    Phone: (202)512-4101

    2 open recommendations
    including 2 priority recommendations
    Recommendation: To ensure that the performance measures used to evaluate the TAA for Firms program demonstrate program results and to help ensure that EDA can comprehensively evaluate the effectiveness of the program, the Secretary of Commerce should broaden the program's evaluation approach, for instance, by developing additional quantifiable outcome-oriented performance goals and measures for key program areas and conducting further analysis of the data to isolate the impact of the TAA for Firms program from other influences, such as economic trends.

    Agency: Department of Commerce
    Status: Open
    Priority recommendation

    Comments: Commerce concurred with our findings and recommendations. In April 2017, EDA provided additional information on its progress in implementing our recommendation. In 2012, EDA commissioned a study to inform the development of performance metrics and evaluation methods for the TAA for Firms program. Issued in October 2014, the study provided recommendations to EDA on potential performance metrics, tested the metrics by conducting a statistical analysis of TAA for Firms clients against a control group as well as a survey, and suggested data sources for conducting future evaluations of the TAA for Firms program. According to EDA officials, the study will help provide a foundation for more robust longitudinal performance measurement and enhanced policy analysis, thereby enabling EDA to more comprehensively evaluate the program. These officials noted that, as of April 2017, EDA is continuing to collaborate with the authors of the study to help develop, validate, and implement recommended performance metrics. According to EDA officials, the authors of the study have finalized an operational toolkit containing recommended metrics and protocols for data collection and impact evaluation methods. EDA plans to review and pilot test these recommended metrics and evaluation methods to improve program evaluation. We will continue to monitor Commerce's efforts to implement our recommendation.
    Recommendation: To improve the data available to manage and evaluate the TAA for Firms program, the Secretary of Commerce should develop a data system to consistently collect, maintain, and analyze sufficiently reliable and up-to-date data on program operations and participant firms.

    Agency: Department of Commerce
    Status: Open
    Priority recommendation

    Comments: Commerce concurred with our findings and recommendations. In April 2017, EDA provided additional information on its progress in implementing our recommendation. Commerce's Office of the Chief Information Officer has undertaken a variety of activities to improve the efficiency and effectiveness of Commerce's data systems, including those of EDA. According to EDA officials, as of April 2017, EDA is evaluating its agency-wide data system and alternative systems for collecting data on program operations with which to measure program performance. According to these officials, EDA expects that the transition to the new data system for the TAA for Firms program will be completed pending the outcome of the evaluation. We will continue to monitor Commerce's efforts to implement our recommendation.
    Director: White, James R
    Phone: (202)512-5594

    2 open recommendations
    Recommendation: To understand the scope of the business nonfiler population, the Commissioner of Internal Revenue should estimate the magnitude of business nonfiling among businesses registered with IRS, using data from its operational files to select cases for further investigation. Based on the results of this work IRS should develop a tax gap estimate for the impact of business nonfiling insofar as doing so is cost-effective.

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

    Comments: As of March 2017, IRS said it did not plan to develop a partial estimate of the business nonfiler rate, as we recommended in August 2010. IRS reported that funding would likely be unavailable for it to do so using operational data. According to IRS, its existing operational data on business nonfilers are sufficient. However, even a partial estimate could give IRS additional information that would be useful in its strategic planning and help it determine what priority it should place on this type of noncompliance.
    Recommendation: To monitor the performance of business nonfiler activities, the Commissioner of Internal Revenue should set a deadline for developing data that can be used to measure the performance of the BMF CCNIP and its business nonfiler compliance activities overall.

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

    Comments: IRS has determined that it does not have the necessary data that could be used to measure its business nonfiler efforts across the agency and that it therefore cannot set a deadline for developing such data, as GAO recommended in August 2010. According to IRS, developing such data would be prohibitively costly. Rather, as of March 2017, IRS plans to continue to use the data at the operating division level. Without going through the process of developing performance data, IRS is unable to know what data would aid in monitoring and evaluating its business nonfiler efforts. Absent cross-agency performance data, IRS is unable to fully understand the outcomes of its business nonfiler efforts.