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    Subject Term: "Compliance oversight"

    145 publications with a total of 593 open recommendations including 58 priority recommendations
    Director: Brenda S. Farrell
    Phone: (202) 512-3604

    7 open recommendations
    Recommendation: The DOD Inspector General should assess the feasibility of collecting additional workload data, such as the amount of direct and indirect labor hours associated with each case, and including such data in future personnel requirements assessments, as appropriate. (Recommendation 1)

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: The DOD Inspector General should report regularly to Congress on the timeliness of civilian and contractor investigations, including those contractor and subcontractor cases exceeding the 180-day timeliness requirement. (Recommendation 2)

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: The DOD Inspector General should implement a process to document employee recusals and impairments to independence and incorporate such information into an aggregate-level evaluation of threats to DODIG's independence. (Recommendation 3)

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: The DOD Inspector General should establish and clearly communicate a declination policy for nondiscretionary cases in the AI Investigations Manual or other guidance, and align this policy with the intake policy. (Recommendation 4)

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: The DOD Inspector General should revise the existing internal controls checklist to include all key case-file documentation and required investigative events. (Recommendation 5)

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: The DOD Inspector General should work in coordination with the Secretary of Defense, the Under Secretary of Defense for Intelligence, and the inspectors general of the defense intelligence components to establish a process to fully implement the requirements of Directive-Type Memorandum 13-008 so that DODIG (1) receives notifications of all allegations received by the components, (2) reviews all component determinations to not investigate allegations, and (3) reviews all investigations conducted by the components. (Recommendation 6)

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: The DOD Inspector General should develop quality performance measures and enhance existing timeliness performance measures to reflect key attributes of successful performance measures. At minimum, these measures should be clear, quantifiable, and objective, and they should include a baseline assessment of current performance. (Recommendation 7)

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: Steve Morris
    Phone: (202) 512-3841

    5 open recommendations
    Recommendation: The Commissioner of FDA should pursue formal agreements with countries exporting seafood to the United States that commit these countries to test for drugs of concern to FDA and the corresponding maximum residue levels (MRLs) that FDA established for these drugs. (Recommendation 1)

    Agency: Department of Health and Human Services: Food and Drug Administration
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: The Administrator of FSIS should ensure that agency staff doing an on-site audit in another country for an equivalence determination visit at least a sample of farms whose catfish are exported to the United States to determine the conditions under which the catfish are being raised, including the drugs being used. (Recommendation 2)

    Agency: Department of Agriculture: Food Safety and Inspection Service
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: The Administrator of FSIS should require as part of an equivalence determination that countries exporting catfish to the United States include in their residue monitoring plans the drugs of concern to FSIS and the corresponding maximum residue levels. (Recommendation 3)

    Agency: Department of Agriculture: Food Safety and Inspection Service
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: The Commissioner of FDA should coordinate and communicate with FSIS in developing drug residue testing methods and corresponding maximum residue levels for imported seafood that may also be applicable to imported catfish. (Recommendation 4)

    Agency: Department of Health and Human Services: Food and Drug Administration
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: The Administrator of FSIS should coordinate and communicate with FDA in developing drug residue testing methods and corresponding maximum residue levels for imported catfish that may also be applicable to other imported seafood. (Recommendation 5)

    Agency: Department of Agriculture: Food Safety and Inspection Service
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: Mark Goldstein
    Phone: (202) 512-2834

    2 open recommendations
    Recommendation: The Chairman of the FCC should establish quantifiable goals and related measures--performance indicators, targets, and timeframes--for its enforcement program and annually publish the results to demonstrate the performance of this program and improve transparency regarding FCC's enforcement priorities. (Recommendation 1)

    Agency: Federal Communications Commission
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: The Chairman of the FCC should establish, and make publically available, a communications strategy outlining the agency's enforcement program for external stakeholders, to improve engagement with the telecommunications community on the purposes, objectives, and processes the Enforcement Bureau employs to achieve its mission. (Recommendation 2)

    Agency: Federal Communications Commission
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: Debra A. Draper
    Phone: (202) 512-7114

    4 open recommendations
    Recommendation: The Secretary of Veterans Affairs should direct the Acting Under Secretary for Health to develop and disseminate a system-wide standard operating procedure that clearly defines the roles and responsibilities of VAMCs in resolving pending enrollment applications.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: The Secretary of Veterans Affairs should direct the Acting Under Secretary for Health to clearly define oversight roles and responsibilities for HEC, and for Veterans Integrated Service Networks as appropriate, to help ensure timely processing of applications and accurate enrollment determinations.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: The Secretary of Veterans Affairs should direct the Acting Under Secretary for Health to develop procedures for collecting consistent and reliable data system-wide to track and evaluate timeliness of enrollment processes, and institute an oversight mechanism to ensure VAMC and HEC enrollment staff are appropriately following the procedures.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: The Secretary of Veterans Affairs should direct the Acting Under Secretary for Health to clarify its 5-day timeliness standard for processing enrollment applications, including whether it covers the total time needed to make an enrollment determination and the time applications are pending, and ensure the clarification is communicated system-wide.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: Alfredo Gómez
    Phone: (202) 512-3841

    4 open recommendations
    Recommendation: The Assistant Administrator for Water of EPA's Office of Water should require states to report available information about lead pipes to EPA's Safe Drinking Water Information System (SDWIS)/Fed (or a future redesign such as SDWIS Prime) database, in its upcoming revision of the LCR. (Recommendation 1)

    Agency: Environmental Protection Agency: Office of Water
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: The Assistant Administrator for Water of EPA's Office of Water should require states to report all 90th percentile sample results for small water systems to EPA's SDWIS/Fed (or a future redesign such as SDWIS Prime) database, in its upcoming revision of the LCR. (Recommendation 2)

    Agency: Environmental Protection Agency: Office of Water
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: The Assistant Administrator for Water of EPA's Office of Water and the Assistant Administrator of EPA's Office of Enforcement and Compliance Assurance should develop a statistical analysis that incorporates multiple factors--including those currently in SDWIS/Fed and others such as the presence of lead pipes and the use of corrosion control--to identify water systems that might pose a higher likelihood for violating the LCR once complete violations data are obtained, such as through SDWIS Prime. (Recommendation 3)

    Agency: Environmental Protection Agency: Office of Water
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: The Assistant Administrator for Water of EPA's Office of Water and the Assistant Administrator of EPA's Office of Enforcement and Compliance Assurance should develop a statistical analysis that incorporates multiple factors--including those currently in SDWIS/Fed and others such as the presence of lead pipes and the use of corrosion control--to identify water systems that might pose a higher likelihood for violating the LCR once complete violations data are obtained, such as through SDWIS Prime. (Recommendation 3)

    Agency: Environmental Protection Agency: Office of Enforcement and Compliance Assurance
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: J. Lawrence Malenich
    Phone: (202) 512-9399

    7 open recommendations
    Recommendation: To help ensure that agencies' civil monetary penalties are adjusted timely and keep pace with inflation, the Acting Administrator of the General Services Administration (GSA) should publish the initial catch-up inflation adjustment in the Federal Register.

    Agency: General Services Administration
    Status: Open

    Comments: GSA agreed with our recommendation and stated that it is developing a comprehensive plan to address the recommendation. GSA also stated that its projected time frame for publishing the catch-up inflation adjustment ruling is the end of October 2017, after completing the review and concurrence process.
    Recommendation: To help ensure that agencies' civil monetary penalties are adjusted timely and keep pace with inflation, the Acting Chairman of the National Transportation Safety Board (NTSB) should publish the initial catch-up inflation adjustment in the Federal Register.

    Agency: National Transportation Safety Board
    Status: Open

    Comments: In an e-mail commenting on our draft report, the Governmental Affairs Liaison at NTSB stated that NTSB plans to publish the initial catch-up inflation adjustment in October 2017.
    Recommendation: To help ensure that agencies' civil monetary penalties are adjusted timely and keep pace with inflation, the Secretary of Agriculture (USDA) should publish the initial catch-up inflation adjustment in the Federal Register.

    Agency: Department of Agriculture
    Status: Open

    Comments: In response to our request for comments on our draft report and recommendation to USDA, the Attorney-Advisor in the Office of General Counsel at USDA stated in an e-mail that USDA did not have any comments.
    Recommendation: To help ensure timely and complete reporting of agencies' civil monetary penalty information in agency financial reports (AFR) and to provide the Office of Management and Budget (OMB) and other decision makers with the information needed to help ensure the effectiveness of civil monetary penalties in enforcing statutes and preventing violations, the Chairman of the Federal Election Commission (FEC) should publish civil monetary penalties within its jurisdiction, including any penalty adjustments, in FEC's 2017 AFR.

    Agency: Federal Election Commission
    Status: Open

    Comments: In response to our request for comments on our draft report and recommendation to FEB, the Director of Congressional, Legislative and Intergovernmental Affairs at FEC stated in an e-mail that FEC had no comments.
    Recommendation: To help ensure timely and complete reporting of agencies' civil monetary penalty information in agency financial reports (AFR) and to provide the Office of Management and Budget (OMB) and other decision makers with the information needed to help ensure the effectiveness of civil monetary penalties in enforcing statutes and preventing violations, the Acting Chairman of the Federal Maritime Commission (FMC) should publish civil monetary penalties within its jurisdiction, including any penalty adjustments, in FMC's 2017 AFR.

    Agency: Federal Maritime Commission
    Status: Open

    Comments: In responding to our draft report, FMC stated that it plans to publish updates to its civil monetary penalty information in its 2017 performance and accountability report.
    Recommendation: To help ensure timely and complete reporting of agencies' civil monetary penalty information in agency financial reports (AFR) and to provide the Office of Management and Budget (OMB) and other decision makers with the information needed to help ensure the effectiveness of civil monetary penalties in enforcing statutes and preventing violations, the Chairman of the National Indian Gaming Commission (NIGC) should publish civil monetary penalties within its jurisdiction, including any penalty adjustments, in the Department of the Interior's 2017 AFR.

    Agency: National Indian Gaming Commission
    Status: Open

    Comments: In response to our request for comments on our draft report, NIGC stated that it generally agreed with our recommendation. In addition, NIGC stated that as an independent federal regulatory agency within the Department of the Interior (DOI), NIGC and DOI have developed procedures to ensure that the required civil monetary penalty information will be reported to DOI for its annual agency financial report starting with fiscal year 2017.
    Recommendation: To help ensure timely and complete reporting of agencies' civil monetary penalty information in agency financial reports (AFR) and to provide the Office of Management and Budget (OMB) and other decision makers with the information needed to help ensure the effectiveness of civil monetary penalties in enforcing statutes and preventing violations, the Director of OMB should clarify its guidance related to civil monetary penalty inflation adjustment information that agencies are required to report in the AFRs.

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

    Comments: In response to our request for comment, OMB staff stated that they generally agreed with our recommendation.
    Director: Melissa Emrey-Arras
    Phone: (617) 788-0534

    3 open recommendations
    Recommendation: To improve oversight of school finances and provide better information to schools and the public about its monitoring efforts, the Chief Operating Officer of the Office of Federal Student Aid should update the composite score formula to better measure schools' financial conditions and capture financial risks.

    Agency: Department of Education: Office of Federal Student Aid
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To improve oversight of school finances and provide better information to schools and the public about its monitoring efforts, the Chief Operating Officer of the Office of Federal Student Aid should improve guidance to schools about how the financial composite score is calculated, for example, by updating current guidance to include explanations about common areas of confusion and misinterpretation for schools.

    Agency: Department of Education: Office of Federal Student Aid
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To improve oversight of school finances and provide better information to schools and the public about its monitoring efforts, the Chief Operating Officer of the Office of Federal Student Aid should increase the transparency of public data on schools' financial health by publicly listing the final composite score for each school.

    Agency: Department of Education: Office of Federal Student Aid
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: David A. Powner
    Phone: (202) 512-9286

    3 open recommendations
    Recommendation: The Chief Executive Officer should direct the Chief Information Officer to take steps needed to ensure that system requirements are defined to align with the business needs of CNCS's future risk-based grants monitoring process (Recommendation 1).

    Agency: Corporation for National and Community Service
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: The Chief Executive Officer should direct the Chief Information Officer to ensure that the system development project schedule identifies in the baseline both planned and actual dates for completing all project-level activities, and can be used to monitor and measure progress of the grant monitoring system project (Recommendation 2).

    Agency: Corporation for National and Community Service
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: The Chief Executive Officer should direct the Chief Information Officer to ensure that test plans are defined and implemented to include the second version of the grant monitoring system in all stages of testing during development, and results of initial stages are approved before conducting subsequent test stages (Recommendation 3).

    Agency: Corporation for National and Community Service
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: Brown Barnes, Cindy S
    Phone: (202) 512-7215

    3 open recommendations
    Recommendation: The Secretary of Veterans Affairs should direct the Assistant Secretary for Human Resources and Administration and the Under Secretary for Benefits to review and update all relevant policies and guidance to reflect the agency's requirement that employees' hours teleworked be recorded in VATAS.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: The Secretary of Veterans Affairs should direct the Assistant Secretary for Human Resources and Administration and the Under Secretary for Benefits to communicate that telework hours should be recorded in VATAS to VBA regional office employees.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: The Secretary of Veterans Affairs should direct the Assistant Secretary for Human Resources and Administration and the Under Secretary for Benefits to develop a process to monitor the quality of data and to ensure that employees' telework hours are recorded accurately and completely in VATAS.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: Susan Fleming
    Phone: (202) 512-2834

    2 open recommendations
    Recommendation: To assess and validate the effectiveness of PHMSA's Risk Ranking Index Model (RRIM) in prioritizing pipelines for inspection, the Secretary of Transportation should direct the Administrator of PHMSA to document the decisions and underlying assumptions for the design of RRIM, including what data and information were analyzed as part of determining each component of the model, such as the threat factors, weights, risk tiers, and inspection frequency.

    Agency: Department of Transportation
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To assess and validate the effectiveness of PHMSA's RRIM in prioritizing pipelines for inspection, the Secretary of Transportation should direct the Administrator of PHMSA to establish and implement a process that uses data to periodically review and assess the effectiveness of the model in prioritizing pipelines for inspection and document the results of these analyses.

    Agency: Department of Transportation
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: Joseph W. Kirschbaum
    Phone: (202) 512-9971

    2 open recommendations
    Recommendation: To ensure that DOD implements the tasks and objectives of key cybersecurity guidance to strengthen its cybersecurity posture, the Secretary of Defense should direct the Principal Cyber Advisor to modify the criteria for closing tasks from The DOD Cyber Strategy to reflect whether tasks have been implemented, and to re-evaluate tasks that have been previously determined to be completed to ensure that they meet the modified criteria.

    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: To ensure that DOD implements the tasks and objectives of key cybersecurity guidance to strengthen its cybersecurity posture, the Secretary of Defense should direct the Commander of CYBERCOM, in coordination with the Under Secretary of Defense for Acquisition, Technology, and Logistics and DOD Chief Information Officer, to establish a timeframe and monitor implementation of the DOD Cybersecurity Campaign objective to develop cybersecurity readiness assessments to help ensure accountability.

    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: Lori Rectanus
    Phone: (202) 512-2834

    3 open recommendations
    Recommendation: To manage the mail program more effectively, the Secretary of Veterans Affairs should develop and document a plan to source contracts for mailing equipment in a more strategic manner. Such strategic contract sourcing should enable facilities to obtain equipment to track mail volume and expenditure data more consistently and to maximize cost savings.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To manage the mail program more effectively, the Secretary of Veterans Affairs should update VA Directive 6340 to incorporate agency-wide goals and performance measures for mail operations.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To manage the mail program more effectively, the Secretary of Veterans Affairs should determine and document the authority and responsibilities of the agency and administration-level mail managers to enable them to improve management and oversight of mail operations.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: Kimberly M. Gianopoulos
    Phone: (202) 512-8612

    3 open recommendations
    Recommendation: To strengthen CBP's ability to assess and respond to compliance risks across the FTZ program, the Commissioner of CBP should centrally compile information from FTZ compliance reviews and associated enforcement actions so that standardized data are available for assessing compliance and internal control risks across the FTZ program.

    Agency: Department of Homeland Security: United States Customs and Border Protection
    Status: Open

    Comments: CBP concurred with this recommendation and identified steps it intends to take in response to the recommendation. Specifically, CBP stated that it intends to prepare and disseminate a summary template for compiling FTZ compliance reviews and internal control risks across the FZ program. When we confirm the steps CBP has taken to address this recommendation, we will provide updated information.
    Recommendation: To strengthen CBP's ability to assess and respond to compliance risks across the FTZ program, the Commissioner of CBP should conduct a risk analysis of the FTZ program using data across FTZs, including an analysis of the likelihood and significance of compliance violations and enforcement actions.

    Agency: Department of Homeland Security: United States Customs and Border Protection
    Status: Open

    Comments: CBP concurred with this recommendation and identified steps it intends to take in response to the recommendation. Specifically, CBP stated that it will conduct a risk analysis across the FTZ program. When we confirm the steps CBP has taken to address this recommendation, we will provide updated information.
    Recommendation: To strengthen CBP's ability to assess and respond to compliance risks across the FTZ program, the Commissioner of CBP should utilize the results of the program-wide risk analysis to respond to identified risks, such as updating risk assessment tools and developing best practices for CBP's FTZ compliance review and risk categorization system.

    Agency: Department of Homeland Security: United States Customs and Border Protection
    Status: Open

    Comments: CBP concurred with this recommendation and identified steps it intends to take in response to the recommendation. Specifically, CBP responded that it will finalize a compliance review handbook that incorporates risk assessment tools and best practices for FTZ compliance reviews and risk categorization. When we confirm the steps CBP has taken to address this recommendation, we will provide updated information.
    Director: Rebecca Shea
    Phone: (202) 512-2834

    1 open recommendations
    Recommendation: To ensure that the financial benefits of EULs that the Department of Veterans' Affairs reports in its annual Consideration Report on the EUL program are transparent and reliable, the Secretary should revise its Enhanced-Use Leasing Post Transaction Handbook (Handbook 7454) and specify that VA will: (1) Report consistently the enhanced services benefits from its EULs separately from other financial benefits that directly affect VA's budget, and (2) Include an explanation in its reporting on estimated EUL enhanced services that its estimates may not adequately capture all benefits of the EUL project and that certain costs associated with providing such benefits that are incurred by parties outside VA are not included in the analysis.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: Zina Merritt
    Phone: (202) 512-5257

    4 open recommendations
    Recommendation: To enhance the department's transfer of its excess controlled property, and to strengthen LESO program internal controls for the application and enrollment of federal agencies, the Under Secretary of Defense for Acquisition, Technology and Logistics should direct the Director of DLA to review and revise policy or procedures for verifying and approving federal agency applications and enrollment. For example, such steps could include LESO supervisory approval for all federal agency applications; confirmation of the application with designated points of contact at the headquarters of participating federal agencies; or visiting the location of the applying federal law enforcement agency.

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To enhance the department's transfer of its excess controlled property, and to help ensure controlled property is picked up by authorized individuals, the Under Secretary of Defense for Acquisition, Technology and Logistics should direct the Director of DLA to ensure compliance that on-site officials responsible for the transfer of items at Disposition Services' sites request and verify valid identification of the individual(s) authorized to pick up allocated property from the LESO program.

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To enhance the department's transfer of its excess controlled property, and to help ensure the accurate quantity of approved items is transferred, the Under Secretary of Defense for Acquisition, Technology and Logistics should direct the Director of DLA to issue guidance that requires DLA Disposition Services on-site officials to verify the type and quantity of approved items against the actual items being transferred prior to removal from the sites.

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To enhance the department's transfer of its excess controlled property, and to strengthen LESO program internal controls, the Undersecretary of Defense for Acquisition, Technology, and Logistics should direct the Director of DLA to conduct a fraud risk assessment to design and implement a strategy with specific internal control activities to mitigate assessed fraud risks for all stages relating to LESO's transfer of excess controlled property to law enforcement agencies, consistent with leading practices provided in GAO's Fraud Risk Framework.

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: J. Christopher Mihm
    Phone: (202) 512-6806

    1 open recommendations
    Recommendation: The Director of OMB should submit or reference agencies' report modification proposals in the President's annual budget as required by GPRAMA.

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

    Comments: In August 2017, the Office of Management and Budget stated it would include a list of report modification proposals in the President's fiscal year (FY) 2019 budget as required by GPRAMA. We will close this recommendation when the FY 2019 President's budget is released.
    Director: Carol C. Harris
    Phone: (202) 512-4456

    5 open recommendations
    Recommendation: To help improve the modernization of FMCSA's IT systems, the Secretary of Transportation should direct the FMCSA Administrator to update FMCSA's IT strategic plan to include well-defined goals, strategies, measures, and timelines for modernizing its systems.

    Agency: Department of Transportation
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To help improve the modernization of FMCSA's IT systems, the Secretary of Transportation should direct the FMCSA Administrator to ensure that the IT investment process guidance lays out the roles and responsibilities of all working groups and individuals involved in the agency's governance process.

    Agency: Department of Transportation
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To help improve the modernization of FMCSA's IT systems, the Secretary of Transportation should direct the FMCSA Administrator to finalize the restructure of the Office of Information Technology, including fully defining the roles and responsibilities of the CIO.

    Agency: Department of Transportation
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To help improve the modernization of FMCSA's IT systems, the Secretary of Transportation should direct the FMCSA Administrator to ensure that appropriate governance bodies review all IT investments and track corrective actions to closure.

    Agency: Department of Transportation
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To help improve the modernization of FMCSA's IT systems, the Secretary of Transportation should direct the FMCSA Administrator to ensure that required operational analyses are performed for Aspen, Motor Carrier Management Information System, Sentri 2.0, and Unified Registration System on an annual basis.

    Agency: Department of Transportation
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: Malenich, J Lawrence
    Phone: (202) 512-3406

    9 open recommendations
    Recommendation: The Director of the Federal Housing Finance Agency should direct the Chief Financial Officer to develop a mechanism that captures all of the key factors to be considered, such as materiality and risk, when designing the evaluation of internal control over financial reporting and collaborate, as appropriate, with the Inspector General to develop a similar mechanism for use by FHFA-OIG.

    Agency: Federal Housing Finance Agency
    Status: Open

    Comments: FHFA agreed with this recommendation. FHFA is in the process of developing a mechanism that captures key factors, including risk and materiality, when designing the evaluation of internal control over financial reporting. This mechanism will be documented for the FY 2017 evaluation of internal control over financial reporting. FHFA and FHFA OIG are collaborating in these efforts.
    Recommendation: The Director of the Federal Housing Finance Agency should direct the Chief Financial Officer to coordinate with the Inspector General, as appropriate, when calculating materiality thresholds to reasonably assure that materiality determinations are appropriate for the agency as a whole and rationale is adequately documented.

    Agency: Federal Housing Finance Agency
    Status: Open

    Comments: FHFA agreed with this recommendation. During the FY 2017 evaluation of internal control over financial reporting, FHFA will coordinate with the FHFA OIG when calculating materiality thresholds to reasonably assure that materiality determinations are appropriate for the Agency as a whole and the rationale is adequately documented.
    Recommendation: The Director of the Federal Housing Finance Agency should direct the Chief Financial Officer to coordinate with the Inspector General, as appropriate, to assess and document the aggregate effect of all deficiencies identified at the agency-wide level during the evaluation of internal control over financial reporting.

    Agency: Federal Housing Finance Agency
    Status: Open

    Comments: FHFA agreed with this recommendation. FHFA will coordinate with the FHFA OIG during the FY 2017 evaluation of internal control over financial reporting to assess and document the aggregate effect of all deficiencies identified at the Agency-wide level.
    Recommendation: The Director of the Federal Housing Finance Agency should direct the Chief Financial Officer to (1) summarize in sufficient detail by internal control principle those activities from the program offices that have an effect on internal control over financial reporting to reasonably assure the consideration of all internal control components and related principles; (2) collaborate, as appropriate, with the Inspector General to implement corresponding actions at FHFA-OIG; and (3) document how that information is used to conclude on the internal control components and related principles for financial reporting.

    Agency: Federal Housing Finance Agency
    Status: Open

    Comments: FHFA agreed with this recommendation. During the FY 2017 evaluation of internal control over financial reporting, FHFA will summarize by internal control principle those activities from the program offices that have an effect on internal control over financial reporting to reasonably assure the consideration of all internal control components and related principles. FHFA will also document how information is used to conclude on the internal control components and related principles for financial reporting activities that are evaluated. FHFA will collaborate with FHFA OIG in these efforts.
    Recommendation: The Director of the Federal Housing Finance Agency should direct the Chief Financial Officer to enhance the evaluation of internal control over financial reporting by identifying and testing all key control activities, including those related to the preparation of the financial statements.

    Agency: Federal Housing Finance Agency
    Status: Open

    Comments: FHFA agreed with this recommendation. FHFA will enhance the FY 2017 evaluation of internal control over financial reporting by identifying and testing all key control activities, including those related to the preparation of the financial statements.
    Recommendation: The Director of the Federal Housing Finance Agency should direct the Chief Financial Officer to (1) thoroughly document FHFA's review of SSAE No. 16 reports issued for the period under evaluation by reasonably assuring that all applicable control objectives and related control activities are clearly identified and described and the evaluation of user entity controls is adequately explained and (2) collaborate, as appropriate, with the Inspector General to implement corresponding actions at FHFA-OIG.

    Agency: Federal Housing Finance Agency
    Status: Open

    Comments: FHFA agreed with this recommendation. During the FY 2017 evaluation of internal control over financial reporting, FHFA will thoroughly document FHFA's review of SSAE No. 16 reports issued for the period under evaluation by reasonably assuring that all applicable control objectives and related control activities are clearly identified and described and the evaluation of user entity controls is adequately explained. FHFA will collaborate with the FHFA OIG during these efforts.
    Recommendation: The Director of the Federal Housing Finance Agency should direct the Chief Financial Officer to (1) clearly define and document an approach that identifies the information systems that are key to financial reporting, the process areas these information systems support, the key control activities for each information system, and how the key control activities are evaluated and (2) collaborate, as appropriate, with the Inspector General to implement corresponding actions at FHFA-OIG.

    Agency: Federal Housing Finance Agency
    Status: Open

    Comments: FHFA agreed with this recommendation. During the FY 2017 evaluation of internal control over financial reporting, FHFA will clearly define and document an approach that identifies the information systems that are key to financial reporting, the process areas these information systems support, the key control activities for each information system, and how the key control activities are evaluated. FHFA will collaborate with the FHFA OIG in these efforts.
    Recommendation: The Director of the Federal Housing Finance Agency should direct the Chief Financial Officer to collaborate, as appropriate, with the Inspector General to (1) develop a complete list of the specific provisions of laws and regulations that may have an effect on material amounts and related disclosures in the financial statements that are applicable to FHFA-OIG and (2) prepare documentation that clearly links each applicable provision of law or regulation to the key control activities tested.

    Agency: Federal Housing Finance Agency
    Status: Open

    Comments: FHFA agreed with this recommendation. FHFA will collaborate with the FHFA OIG to develop a complete list of the specific provisions of laws and regulations that may have an effect on material amounts and related disclosures in the financial statements that are applicable to the FHFA OIG and prepare documentation that clearly links each applicable provision of law or regulation to the key control activities tested.
    Recommendation: The Director of the Federal Housing Finance Agency should direct the Chief Financial Officer to design an evaluation process that reasonably assures assignment of independent roles between the implementation and monitoring of control activities that are significant to the evaluation of internal control over financial reporting.

    Agency: Federal Housing Finance Agency
    Status: Open

    Comments: FHFA agreed with this recommendation. FHFA is designing an evaluation process that reasonably assures assignment of independent roles between implementation and monitoring of control activities that are significant to the evaluation of internal control over financial reporting. To this end, FHFA has hired an independent contractor to aid in the evaluation process for FY 2017, and has involved staff from FHFA's Office of Quality Assurance in the FY 2017 evaluation process to reasonably assure independent roles between monitoring and implementation going forward.
    Director: Kimberly Gianopoulos
    Phone: (202) 512-8612

    2 open recommendations
    Recommendation: To strengthen CBP's trade enforcement efforts, the Commissioner of CBP should direct the Office of Trade to include performance targets, when applicable, in addition to performance measures in its Priority Trade Issue strategic and annual plans.

    Agency: Department of Homeland Security: United States Customs and Border Protection
    Status: Open

    Comments: As of September 2017, CBP indicated that CBP's Office of Trade has been performing biweekly reviews of current performance measure results and had scheduled a management planning meeting to closeout FY 2017. CBP indicated that these efforts will help establish the performance target baselines for FY 2018. CBP indicated that it plans to establish the FY 2018 priorities and Priority Trade Issue strategic and annual plans, but as of September 2017 has not provided timeframes for project completion.
    Recommendation: To strengthen CBP's trade enforcement efforts, the Commissioner of CBP should direct the Office of Trade and the Office of Field Operations to develop a long-term hiring plan that articulates how CBP will reach its staffing targets for trade positions set in the Homeland Security Act and the agency's resource optimization model.

    Agency: Department of Homeland Security: United States Customs and Border Protection
    Status: Open

    Comments: As of September 2017, CBP indicated that, in order to develop a long-term hiring plan, CBP's Office of Trade (OT), Office of Field Operations (OFO), and Human Resources Management (HRM) established a working group of key stakeholders to define the hiring challenges related to the trade positions. CBP identified the key stakeholders for the working group and was planning its first meeting for the working group. In the interim, CBP indicated that it was actively addressing trade hiring gaps through a variety of mechanisms that includes building recruiting partnerships with universities as well as closely tracking and monitoring the hiring of import specialists from initial announcement through entrance on duty.
    Director: Beryl H. Davis
    Phone: (202) 512-2623

    2 open recommendations
    Recommendation: To help ensure that government-wide compliance under IPERA is consistently determined and reported, the Director of OMB should coordinate with CIGIE to develop and issue guidance, either jointly or independently, to specify what procedures should be conducted as part of the IGs' IPERA compliance determinations.

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

    Comments: OMB had no comments on the report or the recommendation to coordinate with CIGIE to develop guidance. Although this recommendation was not directed to CIGIE, the CIGIE Chairperson stated that CIGIE would coordinate with OMB as needed and provide feedback on any draft OMB guidance.
    Recommendation: To help fulfill USDA's requirements under IPERA and OMB guidance--that agencies submit proposals to Congress when a program reaches 3 or more consecutive years of noncompliance with IPERA criteria--the Secretary of Agriculture should submit a letter to Congress detailing proposals for reauthorization or statutory changes in response to 3 consecutive years of noncompliance as of fiscal year 2015 for its Farm Security and Rural Investment Act Program. To the extent that reauthorization or statutory changes are not considered necessary to bring a program into compliance, the Secretary or designee should state so in the letter.

    Agency: Department of Agriculture
    Status: Open

    Comments: USDA's Acting Deputy Secretary concurred with this recommendation.
    Director: John Neumann
    Phone: (202) 512-3841

    2 open recommendations
    Recommendation: To ensure full compliance with SBIR and STTR spending and reporting requirements, the Secretary of Defense and the EPA Administrator should establish procedures to collect and submit obligations data or--through SBA, independently, or through a working group of agencies participating in the SBIR and STTR programs--propose to Congress an alternative methodology for calculating spending requirements for their agencies.

    Agency: Department of Defense
    Status: Open

    Comments: DOD concurred with the recommendation in its comments on the draft report. In its June 2017 response to the final report, DOD stated that its position had not changed, but did not provide information on its plans for implementing the recommendation. We will continue to follow up on the status of this recommendation.
    Recommendation: To ensure full compliance with SBIR and STTR spending and reporting requirements, the Secretary of Defense and the EPA Administrator should establish procedures to collect and submit obligations data or--through SBA, independently, or through a working group of agencies participating in the SBIR and STTR programs--propose to Congress an alternative methodology for calculating spending requirements for their agencies.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: In its comments on the draft report, EPA concurred with the recommendation and stated that EPA will work with SBA to develop an alternative methodology for calculating spending requirements. In its August 2017 response to the final report, EPA confirmed its intent to work with SBA to develop an alternative methodology, but did not provide plans to implement the recommendation. We will continue to follow up on the status of this recommendation.
    Director: Seto Bagdoyan
    Phone: (202) 512-6722

    7 open recommendations
    Recommendation: To address control weaknesses and related program-integrity risks we identified in Lifeline, the Chairman of FCC should require Commissioners to review and approve, as appropriate, spending above the budget in a timely manner.

    Agency: Federal Communications Commission
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To address control weaknesses and related program-integrity risks we identified in Lifeline, the Chairman of FCC should maintain and disseminate an updated list of state eligibility databases available to Lifeline providers that includes the qualifying programs those databases access to confirm eligibility; this step would help ensure Lifeline providers are aware of state eligibility databases and could also help ensure USAC audits of Lifeline providers can verify that available state databases are being utilized to verify subscriber eligibility.

    Agency: Federal Communications Commission
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To address control weaknesses and related program-integrity risks we identified in Lifeline, the Chairman of FCC should establish time frames to evaluate compliance plans and develop instructions with criteria for FCC reviewers how to evaluate these plans to meet Lifeline's program goals.

    Agency: Federal Communications Commission
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To address control weaknesses and related program-integrity risks we identified in Lifeline, the Chairman of FCC should develop an enforcement strategy that details what violations lead to penalties and apply this as consistently as possible to all Lifeline providers to ensure consistent enforcement of program violations; the strategy should include a rationale and method for resource prioritization to help maximize the effectiveness of enforcement activities.

    Agency: Federal Communications Commission
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To address our findings regarding the USF, the Chairman of FCC should take action to ensure that the preliminary plans to transfer the USF funds from the private bank to the U.S. Treasury are finalized and implemented as expeditiously as possible.

    Agency: Federal Communications Commission
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To address our findings regarding the USF, the Chairman of FCC should take action to require a review of customer bills as part of the contribution audit to include an assessment of whether the charges, including USF fees, meet FCC Truth-in-Billing rules with regard to labeling, so customer bills are transparent, and appropriately labeled and described, to help consumers detect and prevent unauthorized charges.

    Agency: Federal Communications Commission
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To address our findings regarding the USF, the Chairman of FCC should take action to respond to USAC requests for guidance and address pending requests concerning USF contribution requirements to ensure the contribution factor is based on complete information and that USF pass-through charges are equitable.

    Agency: Federal Communications Commission
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: Melissa Emrey-Arras
    Phone: (617) 788-0534

    6 open recommendations
    Recommendation: The Secretary of the Interior should direct the Assistant Secretary-Indian Affairs to develop and take corrective actions, in consultation with Interior's Designated Agency Safety and Health Official, to address BIA safety program weaknesses identified in prior Interior evaluations.

    Agency: Department of the Interior
    Status: Open

    Comments: Interior agreed with this recommendation. The agency stated that the Designated Agency Safety and Health Official (DASHO) is working with the Indian Affairs' safety office and BIA regional leadership to discuss the current state of BIA's safety program and develop a corrective action plan to address identified safety program weaknesses.
    Recommendation: The Secretary of the Interior should direct the Assistant Secretary-Indian Affairs to assign responsibility to a specific office or official to develop and implement a plan to assess employees' safety training needs and monitor employees' compliance with Indian Affairs' safety training requirements.

    Agency: Department of the Interior
    Status: Open

    Comments: Interior agreed with this recommendation. Interior indicated that Indian Affairs is developing a safety training plan, which will establish program responsibilities and compliance requirements for safety training across BIA, among other areas. Interior also noted that line offices will track the implementation of the training plan and individuals' compliance with training requirements.
    Recommendation: The Secretary of the Interior should direct the Assistant Secretary-Indian Affairs to ensure that BIA's employee performance standards on inspections are consistently incorporated into the appraisal plans of all BIA personnel with safety program responsibilities.

    Agency: Department of the Interior
    Status: Open

    Comments: Interior agreed with this recommendation. Interior commented that the appraisal plans of BIA regional directors had been updated to include BIA's new performance standards on inspections, which we noted in our report. The agency also stated that Indian Affairs' work in addressing this recommendation was primarily completed. However, Interior did not provide evidence that the appraisal plans of all BIA staff with safety program responsibilities included all of the bureau's new performance standards on safety inspections. We continue to believe that it is important that BIA's employee performance standards on inspections are consistently incorporated in all BIA employee appraisal plans.
    Recommendation: The Secretary of the Interior should direct the Assistant Secretary-Indian Affairs to develop a performance standard on inspection report quality and establish a process to routinely monitor the quality of inspection reports. Monitoring could include, but not be limited to, the following areas: accuracy of risk levels and abatement timeframes assigned to deficiencies and clarity of language to describe safety hazards and recommended corrections.

    Agency: Department of the Interior
    Status: Open

    Comments: Interior agreed with this recommendation. The agency noted that Indian Affairs is developing written policies and procedures for safety inspections at BIE schools, which it says will address issues with report clarity and accuracy, among other areas. However, Interior did not provide us with information about whether it will establish a performance standard for report quality and a process for monitoring inspection quality, which are the two key actions we recommended. We maintain that these steps are needed to ensure that BIE schools receive thorough and accurate safety inspection reports.
    Recommendation: The Secretary of the Interior should direct the Assistant Secretary-Indian Affairs to require safety inspectors to document when inspection reports are sent to schools and establish a process to routinely monitor the timeliness of reports against Indian Affairs' required 30-day timeframe.

    Agency: Department of the Interior
    Status: Open

    Comments: Interior agreed with this recommendation. Interior stated that Indian Affairs will require inspectors to certify and report the dates on which inspectors send reports to schools. The agency also noted that Indian Affairs' safety office will monitor the timeliness of inspection reports sent to schools and report the results of its monitoring to Indian Affairs' senior leadership.
    Recommendation: The Secretary of the Interior should direct the Assistant Secretary-Indian Affairs to use information gathered from monitoring the timeliness of school safety inspection reports to assess the performance of employees with safety program responsibilities and hold them accountable.

    Agency: Department of the Interior
    Status: Open

    Comments: Interior agreed with this recommendation. Interior stated that supervisors will ensure that responsible employees are held accountable for complying with its performance standards on safety inspections. We continue to believe it is important that Indian Affairs use information from monitoring inspection report timeliness to assess employee performance.
    Director: Melissa Emrey-Arras
    Phone: (617) 788-0534

    6 open recommendations
    Recommendation: To ensure accountability for BIE school facility funds, the Secretary of the Interior should direct the Assistant Secretary--Indian Affairs to develop a comprehensive long-term capital asset plan to inform its allocation of school facility funds. Such a plan should include a prioritized list of school repair and maintenance projects with the greatest need for funding.

    Agency: Department of the Interior
    Status: Open

    Comments: Interior agreed with this recommendation. Interior stated that Indian Affairs is engaged with the Office of Management and Budget to develop a more robust and prioritized capital asset management plan for school infrastructure needs, which they expect to complete before the end of fiscal year 2017.
    Recommendation: To ensure accountability for BIE school facility funds, the Secretary of the Interior should direct the Assistant Secretary--Indian Affairs to provide more details in Indian Affairs' annual congressional budget justifications on specific needs at BIE schools, including information on proposed capital expenditures, and updates on previous school construction projects.

    Agency: Department of the Interior
    Status: Open

    Comments: Interior agreed with this recommendation. In May 2017, Interior stated that Indian Affairs is currently engaged in an effort to comprehensively review the budget justification process with the objective of improving the quality, format, and presentation of the President's annual budget submission to Congress and that it will work to provide more detailed information on proposed capital expenditures and updates on previous construction projects. In addition, the agency reported that Indian Affairs will ensure improvements to the budgeting process are made permanent through formal policy and procedure in order to ensure that the needs of BIE schools are accurately and regularly reported in its congressional budget justification.
    Recommendation: To ensure accountability for BIE school facility funds, the Secretary of the Interior should direct the Assistant Secretary--Indian Affairs to develop and implement guidance for its project managers and contracting officers regarding effective use of accountability measures.

    Agency: Department of the Interior
    Status: Open

    Comments: Interior agreed with this recommendation. Interior indicated that the Acquisition office and the Division of Facilities Management and Construction are working together to create and implement guidance and were preparing and planning improvements for future construction contracts. In addition, the agency stated that Indian Affairs will develop a financial accountability workgroup with members from the Office of the Chief Financial Officer, BIA, BIE, and the Office of the Assistant Secretary--Indian Affairs to develop guidance and standards to ensure the effective use of accountability measures.
    Recommendation: To ensure accountability for BIE school facility funds, the Secretary of the Interior should direct the Assistant Secretary--Indian Affairs to clarify Indian Affairs' design handbook requirements to explain when and how school designs can deviate from specific requirements--such as heating and cooling systems with complex features--when the life cycle cost analysis demonstrates the requirements are not cost-effective or practical given such factors as the technical capacity of school facility staff.

    Agency: Department of the Interior
    Status: Open

    Comments: Interior disagreed with this recommendation, noting that it had revised its design handbook in 2017 and that the revised handbook includes a process to consider deviations that do not violate requisite codes, standards, or laws. Interior also stated that the handbook is not intended to describe every scenario where a deviation may be requested and that it is more efficient to allow designers, schools and other users to request deviations and exceptions as and when needs arise. However, we believe the revised handbook is still in draft and is being reviewed internally and has neither been finalized nor distributed: an updated design handbook that includes a process for deviations is critical. We agree with the agency that the handbook does not need to describe every scenario where a deviation may be requested. The draft 2017 handbook indicates that when conflicts or questions arise the designer is to formally notify the Interior project manager in writing to request a waiver. However, it does not provide an explanation of the process or how life cycle cost analysis might inform that process. We continue to believe that, in addition to a process, providing guidelines and an explanation about how life-cycle cost analysis should inform such decisions in the handbook before it is finalized would be useful and help to ensure that the choices designers make with regard to design are both cost-effective and practical.
    Recommendation: To ensure accountability for BIE school facility funds, the Secretary of the Interior should direct the Assistant Secretary--Indian Affairs to improve oversight and technical assistance to tribal organizations to enhance tribal capacity to manage major construction projects.

    Agency: Department of the Interior
    Status: Open

    Comments: Interior agreed with this recommendation. Interior stated that its Division of Facilities Management and Construction will develop a "high-risk" project tracking and monitoring process. The Division will work with BIA and BIE facilities managers to develop an engagement plan to better inform tribes of the extensive requirements involving the management of capital projects replacing schools or facilities. For tribes that manage projects themselves, Indian Affairs will offer to provide them with technical assistance, particularly during key program phases.
    Recommendation: To ensure accountability for BIE school facility funds, the Secretary of the Interior should direct the Assistant Secretary--Indian Affairs to develop and implement guidance for maintaining complete contract and grant files for all BIE school construction projects.

    Agency: Department of the Interior
    Status: Open

    Comments: Interior agreed with this recommendation. Interior stated that Indian Affairs will develop, as part of its Financial Accountability Workgroup, guidance for maintaining all types of construction contract and grant files.
    Director: Susan Fleming
    Phone: (202) 512-2834

    1 open recommendations
    Recommendation: To leverage and build upon the ongoing efforts within individual DOT modal administrations and to address concerns raised by experts regarding collaboration and coordination, data quality and analytics, regulation development, project delivery processes, and addressing emerging issues, the Secretary of Transportation should: (1) conduct a department-wide review of DOT's current efforts to address these concerns; and (2) develop an action plan with specific steps to implement improvements, as identified, in these areas.

    Agency: Department of Transportation
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: Carol C. Harris
    Phone: (202) 512-4456

    6 open recommendations
    Recommendation: To ensure that DHS effectively implements FITARA, the Secretary of Homeland Security should direct the Under Secretary for Management to direct the Chief Information Officer to update the department's IT Acquisition Review governance process to increase the number of contracts and agreements (associated with both major and non-major investments) that are reviewed by the CIO and appropriate delegates.

    Agency: Department of Homeland Security
    Status: Open

    Comments: DHS concurred with this recommendation. We will continue to monitor and evaluate the Department's progress in implementing this recommendation.
    Recommendation: To ensure that DHS effectively implements FITARA, the Secretary of Homeland Security should direct the Under Secretary for Management to direct the Chief Information Officer to establish time frames and implement a plan for (1) identifying the specific staff or positions currently within the department's IT acquisition cadre; and (2) assessing whether these staff and positions address all of the specialized skills and knowledge needed, as outlined in OMB's Office of Federal Procurement Policy's guidance for developing an IT acquisition cadre.

    Agency: Department of Homeland Security
    Status: Open

    Comments: DHS concurred with this recommendation. We will continue to monitor and evaluate the Department's progress in implementing this recommendation.
    Recommendation: To ensure that DHS effectively implements FITARA, the Secretary of Homeland Security should direct the Under Secretary for Management to direct the Chief Information Officer to establish time frames and implement a plan for (1) identifying the department's future IT skillset needs as a result of DHS's new delivery model, (2) conducting a skills gap analysis, and (3) resolving any skills gaps identified.

    Agency: Department of Homeland Security
    Status: Open

    Comments: DHS concurred with this recommendation. We will continue to monitor and evaluate the Department's progress in implementing this recommendation.
    Recommendation: To ensure that DHS effectively implements FITARA, the Secretary of Homeland Security should direct the Under Secretary for Management to update the department's acquisition policies and guidance to be consistent in identifying that the DHS CIO is to certify investments' incremental development activities.

    Agency: Department of Homeland Security
    Status: Open

    Comments: DHS concurred with this recommendation. We will continue to monitor and evaluate the Department's progress in implementing this recommendation.
    Recommendation: To ensure that DHS effectively implements FITARA, the Secretary of Homeland Security should direct the Under Secretary for Management to update DHS headquarters', Customs and Border Protection's, and U.S. Coast Guard's processes to track, for all contracts and agreements, the IT investment with which each is associated (as applicable).

    Agency: Department of Homeland Security
    Status: Open

    Comments: DHS concurred with this recommendation. We will continue to monitor and evaluate the Department's progress in implementing this recommendation.
    Recommendation: To ensure that DHS effectively implements FITARA, the Secretary of Homeland Security should direct the Under Secretary for Management to update and implement the process DHS uses for assessing the risks of major IT investments to ensure that the CIO rating reported to the Dashboard fully reflects the CIO's assessment of each major IT investment.

    Agency: Department of Homeland Security
    Status: Open

    Comments: DHS concurred with this recommendation. We will continue to monitor and evaluate the Department's progress in implementing this recommendation.
    Director: David Powner
    Phone: (202) 512-9286

    29 open recommendations
    Recommendation: To better ensure that federal data center optimization efforts improve governmental efficiency and achieve cost savings, the Director of OMB should direct the Federal CIO to provide the necessary oversight to ensure that each agency completes their DCOI strategic plan in accordance with OMB's guidance implementing Federal Information Technology Acquisition Reform provisions (FITARA).

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

    Comments: The Office of Management and Budget (OMB) has not yet taken any actions to implement our recommendation. We will continue to monitor OMB's progress in implementing this recommendation.
    Recommendation: To better ensure that federal data center optimization efforts improve governmental efficiency and achieve cost savings, the Director of OMB should direct the Federal CIO to provide the necessary oversight to ensure that agency reporting of achieved data center consolidation and optimization cost savings and avoidances is consistent across all reporting mechanisms, including quarterly data submissions and agency DCOI strategic plans.

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

    Comments: The Office of Management and Budget (OMB) has not yet taken any actions to implement our recommendation. We will continue to monitor OMB's progress in implementing this recommendation.
    Recommendation: The following 17 agencies (the Secretaries of the Departments of Commerce, Defense, Energy, Health and Human Services, Interior, Labor, State, Transportation, Treasury, and Veterans Affairs; the Attorney General; and the Administrators of the Environmental Protection Agency, National Aeronautics and Space Administration, Small Business Administration, and U.S. Agency for International Development; the Chairman of the Nuclear Regulatory Commission; and the Commissioner of the Social Security Administration) should each take action to complete the missing elements in their respective DCOI strategic plan, including addressing any identified challenges, and submit their completed strategic plan to OMB.

    Agency: Department of Commerce
    Status: Open

    Comments: The Department of Commerce agreed with our recommendation and described planned actions to address it. Specifically, the department stated that it will continue to aggregate its data center inventory and update its DCOI strategic plan by OMB's April 17, 2017, submission deadline. We reviewed the updated DCOI strategic plan and found that the department included planned savings figures for fiscal years 2016 through 2018 and achieved figures for 2016. However, Commerce did not include $517 million in historical savings that the department previously reported to the Office of Management and Budget, as was required to be included in the plan. Additionally, the department's chief information officer statement, regarding compliance with Federal Information Technology Acquisition Reform Act reporting requirements, is not yet publicly available, as is required. We will continue to monitor the department's efforts to address the recommendation.
    Recommendation: The following 17 agencies (the Secretaries of the Departments of Commerce, Defense, Energy, Health and Human Services, Interior, Labor, State, Transportation, Treasury, and Veterans Affairs; the Attorney General; and the Administrators of the Environmental Protection Agency, National Aeronautics and Space Administration, Small Business Administration, and U.S. Agency for International Development; the Chairman of the Nuclear Regulatory Commission; and the Commissioner of the Social Security Administration) should each take action to complete the missing elements in their respective DCOI strategic plan, including addressing any identified challenges, and submit their completed strategic plan to OMB.

    Agency: Department of Defense
    Status: Open

    Comments: The Department of Defense has not yet taken action to implement our recommendation. We will continue to monitor the department's efforts to address the recommendation.
    Recommendation: The following 17 agencies (the Secretaries of the Departments of Commerce, Defense, Energy, Health and Human Services, Interior, Labor, State, Transportation, Treasury, and Veterans Affairs; the Attorney General; and the Administrators of the Environmental Protection Agency, National Aeronautics and Space Administration, Small Business Administration, and U.S. Agency for International Development; the Chairman of the Nuclear Regulatory Commission; and the Commissioner of the Social Security Administration) should each take action to complete the missing elements in their respective DCOI strategic plan, including addressing any identified challenges, and submit their completed strategic plan to OMB.

    Agency: Department of Energy
    Status: Open

    Comments: The Department of Energy agreed with, but has not yet taken action to implement, our recommendation. We will monitor the department's efforts to address our recommendation.
    Recommendation: The following 17 agencies (the Secretaries of the Departments of Commerce, Defense, Energy, Health and Human Services, Interior, Labor, State, Transportation, Treasury, and Veterans Affairs; the Attorney General; and the Administrators of the Environmental Protection Agency, National Aeronautics and Space Administration, Small Business Administration, and U.S. Agency for International Development; the Chairman of the Nuclear Regulatory Commission; and the Commissioner of the Social Security Administration) should each take action to complete the missing elements in their respective DCOI strategic plan, including addressing any identified challenges, and submit their completed strategic plan to OMB.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: The Department of Health and Human Services has not yet taken action to implement our recommendation. We will continue to monitor the department's efforts to address the recommendation.
    Recommendation: The following 17 agencies (the Secretaries of the Departments of Commerce, Defense, Energy, Health and Human Services, Interior, Labor, State, Transportation, Treasury, and Veterans Affairs; the Attorney General; and the Administrators of the Environmental Protection Agency, National Aeronautics and Space Administration, Small Business Administration, and U.S. Agency for International Development; the Chairman of the Nuclear Regulatory Commission; and the Commissioner of the Social Security Administration) should each take action to complete the missing elements in their respective DCOI strategic plan, including addressing any identified challenges, and submit their completed strategic plan to OMB.

    Agency: Social Security Administration
    Status: Open

    Comments: The Social Security Administration agreed with our recommendation and described planned actions to address it. Specifically, the agency noted that it will continue to economize and evolve its data center optimization management and will continue to encourage open dialog and information exchange between agencies to achieve efficiencies and enhanced data center operations government-wide. We will continue to monitor the agency's efforts to address our recommendation.
    Recommendation: The following 17 agencies (the Secretaries of the Departments of Commerce, Defense, Energy, Health and Human Services, Interior, Labor, State, Transportation, Treasury, and Veterans Affairs; the Attorney General; and the Administrators of the Environmental Protection Agency, National Aeronautics and Space Administration, Small Business Administration, and U.S. Agency for International Development; the Chairman of the Nuclear Regulatory Commission; and the Commissioner of the Social Security Administration) should each take action to complete the missing elements in their respective DCOI strategic plan, including addressing any identified challenges, and submit their completed strategic plan to OMB.

    Agency: Department of the Interior
    Status: Open

    Comments: The Department of Interior agreed with, but has not yet taken action to implement, our recommendation. We will monitor the department's efforts to address our recommendation.
    Recommendation: The following 17 agencies (the Secretaries of the Departments of Commerce, Defense, Energy, Health and Human Services, Interior, Labor, State, Transportation, Treasury, and Veterans Affairs; the Attorney General; and the Administrators of the Environmental Protection Agency, National Aeronautics and Space Administration, Small Business Administration, and U.S. Agency for International Development; the Chairman of the Nuclear Regulatory Commission; and the Commissioner of the Social Security Administration) should each take action to complete the missing elements in their respective DCOI strategic plan, including addressing any identified challenges, and submit their completed strategic plan to OMB.

    Agency: Department of Justice
    Status: Open

    Comments: The Department of Justice has not yet taken action to implement our recommendation. We will continue to monitor the department's efforts to address the recommendation.
    Recommendation: The following 17 agencies (the Secretaries of the Departments of Commerce, Defense, Energy, Health and Human Services, Interior, Labor, State, Transportation, Treasury, and Veterans Affairs; the Attorney General; and the Administrators of the Environmental Protection Agency, National Aeronautics and Space Administration, Small Business Administration, and U.S. Agency for International Development; the Chairman of the Nuclear Regulatory Commission; and the Commissioner of the Social Security Administration) should each take action to complete the missing elements in their respective DCOI strategic plan, including addressing any identified challenges, and submit their completed strategic plan to OMB.

    Agency: Department of Transportation
    Status: Open

    Comments: The Department of Transportation agreed with, but has not yet taken action to implement, our recommendation. We will monitor the department's efforts to address our recommendation.
    Recommendation: The following 17 agencies (the Secretaries of the Departments of Commerce, Defense, Energy, Health and Human Services, Interior, Labor, State, Transportation, Treasury, and Veterans Affairs; the Attorney General; and the Administrators of the Environmental Protection Agency, National Aeronautics and Space Administration, Small Business Administration, and U.S. Agency for International Development; the Chairman of the Nuclear Regulatory Commission; and the Commissioner of the Social Security Administration) should each take action to complete the missing elements in their respective DCOI strategic plan, including addressing any identified challenges, and submit their completed strategic plan to OMB.

    Agency: Department of Labor
    Status: Open

    Comments: The Department of Labor has not yet taken action to implement our recommendation. We will continue to monitor the department's efforts to address the recommendation.
    Recommendation: The following 17 agencies (the Secretaries of the Departments of Commerce, Defense, Energy, Health and Human Services, Interior, Labor, State, Transportation, Treasury, and Veterans Affairs; the Attorney General; and the Administrators of the Environmental Protection Agency, National Aeronautics and Space Administration, Small Business Administration, and U.S. Agency for International Development; the Chairman of the Nuclear Regulatory Commission; and the Commissioner of the Social Security Administration) should each take action to complete the missing elements in their respective DCOI strategic plan, including addressing any identified challenges, and submit their completed strategic plan to OMB.

    Agency: Department of the Treasury
    Status: Open

    Comments: The Department of Treasury has not yet taken action to implement our recommendation. We will continue to monitor the department's efforts to address the recommendation.
    Recommendation: The following 17 agencies (the Secretaries of the Departments of Commerce, Defense, Energy, Health and Human Services, Interior, Labor, State, Transportation, Treasury, and Veterans Affairs; the Attorney General; and the Administrators of the Environmental Protection Agency, National Aeronautics and Space Administration, Small Business Administration, and U.S. Agency for International Development; the Chairman of the Nuclear Regulatory Commission; and the Commissioner of the Social Security Administration) should each take action to complete the missing elements in their respective DCOI strategic plan, including addressing any identified challenges, and submit their completed strategic plan to OMB.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: The Department of Veterans Affairs agreed with, but has not yet taken action to implement, our recommendation. We will monitor the department's efforts to address our recommendation.
    Recommendation: The following 17 agencies (the Secretaries of the Departments of Commerce, Defense, Energy, Health and Human Services, Interior, Labor, State, Transportation, Treasury, and Veterans Affairs; the Attorney General; and the Administrators of the Environmental Protection Agency, National Aeronautics and Space Administration, Small Business Administration, and U.S. Agency for International Development; the Chairman of the Nuclear Regulatory Commission; and the Commissioner of the Social Security Administration) should each take action to complete the missing elements in their respective DCOI strategic plan, including addressing any identified challenges, and submit their completed strategic plan to OMB.

    Agency: Department of State
    Status: Open

    Comments: The Department of State agreed with our recommendation and described planned actions to address it. Specifically, the department described plans to acquire, subject to funding availability, automated monitoring tools for its enterprise data centers. It also described plans to engage OMB to rebaseline the closure target for its non-tiered data centers located outside the United States, based on the department's mission needs. In addition, the department noted that it is in the process of identifying the number of server rooms in the United States that meet the DCOI definition of a data center. We will continue to monitor the department's efforts to address our recommendation.
    Recommendation: The following 17 agencies (the Secretaries of the Departments of Commerce, Defense, Energy, Health and Human Services, Interior, Labor, State, Transportation, Treasury, and Veterans Affairs; the Attorney General; and the Administrators of the Environmental Protection Agency, National Aeronautics and Space Administration, Small Business Administration, and U.S. Agency for International Development; the Chairman of the Nuclear Regulatory Commission; and the Commissioner of the Social Security Administration) should each take action to complete the missing elements in their respective DCOI strategic plan, including addressing any identified challenges, and submit their completed strategic plan to OMB.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: The Environmental Protection Agency described planned actions to address our recommendation. Specifically, the agency stated that it will update its data center optimization initiative strategic plan to include elements not reflected in the 2016 submission and will complete the plan to the extent feasible. We will continue to monitor the agency's progress in taking these actions.
    Recommendation: The following 17 agencies (the Secretaries of the Departments of Commerce, Defense, Energy, Health and Human Services, Interior, Labor, State, Transportation, Treasury, and Veterans Affairs; the Attorney General; and the Administrators of the Environmental Protection Agency, National Aeronautics and Space Administration, Small Business Administration, and U.S. Agency for International Development; the Chairman of the Nuclear Regulatory Commission; and the Commissioner of the Social Security Administration) should each take action to complete the missing elements in their respective DCOI strategic plan, including addressing any identified challenges, and submit their completed strategic plan to OMB.

    Agency: National Aeronautics and Space Administration
    Status: Open

    Comments: The National Aeronautics and Space Administration agreed with our recommendation and described planned actions to address it. Specifically, the agency stated that it would provide OMB with an update to the agency's DCOI strategic plan that would address missing elements and any identified challenges. We will continue to monitor the department's efforts to address our recommendation.
    Recommendation: The following 17 agencies (the Secretaries of the Departments of Commerce, Defense, Energy, Health and Human Services, Interior, Labor, State, Transportation, Treasury, and Veterans Affairs; the Attorney General; and the Administrators of the Environmental Protection Agency, National Aeronautics and Space Administration, Small Business Administration, and U.S. Agency for International Development; the Chairman of the Nuclear Regulatory Commission; and the Commissioner of the Social Security Administration) should each take action to complete the missing elements in their respective DCOI strategic plan, including addressing any identified challenges, and submit their completed strategic plan to OMB.

    Agency: Small Business Administration
    Status: Open

    Comments: The Small Business Administration agreed with, but has not yet taken action to implement, our recommendation. We will monitor the department's efforts to address our recommendation.
    Recommendation: The following 17 agencies (the Secretaries of the Departments of Commerce, Defense, Energy, Health and Human Services, Interior, Labor, State, Transportation, Treasury, and Veterans Affairs; the Attorney General; and the Administrators of the Environmental Protection Agency, National Aeronautics and Space Administration, Small Business Administration, and U.S. Agency for International Development; the Chairman of the Nuclear Regulatory Commission; and the Commissioner of the Social Security Administration) should each take action to complete the missing elements in their respective DCOI strategic plan, including addressing any identified challenges, and submit their completed strategic plan to OMB.

    Agency: Nuclear Regulatory Commission
    Status: Open

    Comments: The Nuclear Regulatory Commission disagreed with our recommendation. We will continue to monitor the agency's efforts to address the recommendation.
    Recommendation: The following 17 agencies (the Secretaries of the Departments of Commerce, Defense, Energy, Health and Human Services, Interior, Labor, State, Transportation, Treasury, and Veterans Affairs; the Attorney General; and the Administrators of the Environmental Protection Agency, National Aeronautics and Space Administration, Small Business Administration, and U.S. Agency for International Development; the Chairman of the Nuclear Regulatory Commission; and the Commissioner of the Social Security Administration) should each take action to complete the missing elements in their respective DCOI strategic plan, including addressing any identified challenges, and submit their completed strategic plan to OMB.

    Agency: United States Agency for International Development
    Status: Open

    Comments: The U.S. Agency for International Development described planned actions to address our recommendation. Specifically, the agency stated it would take action to complete the missing elements in its DCOI strategic plan, including addressing any identified challenges, and submit the completed strategic plan to OMB. We will continue to monitor the agency's progress in taking these actions.
    Recommendation: Finally, the following 11 agencies (the Secretaries of the Departments of Commerce, Education, Health and Human Services, Interior, Labor, State, Transportation, and Treasury; the Administrators of the Environmental Protection Agency, General Services Administration, and the U.S. Agency for International Development) should also each take action to ensure that the amounts of achieved data center cost savings and avoidances are consistent across all reporting mechanisms, including the quarterly data submissions and DCOI strategic plans.

    Agency: Department of Education
    Status: Open

    Comments: The Department of Education has not yet taken action to implement our recommendation. We will continue to monitor the department's efforts to address the recommendation.
    Recommendation: Finally, the following 11 agencies (the Secretaries of the Departments of Commerce, Education, Health and Human Services, Interior, Labor, State, Transportation, and Treasury; the Administrators of the Environmental Protection Agency, General Services Administration, and the U.S. Agency for International Development) should also each take action to ensure that the amounts of achieved data center cost savings and avoidances are consistent across all reporting mechanisms, including the quarterly data submissions and DCOI strategic plans.

    Agency: Department of Commerce
    Status: Open

    Comments: The Department of Commerce agreed with our recommendation and described planned actions to address it. Specifically, the department stated that it will, through the integrated data collection process, continue to collect and report all initiatives resulting in cost savings and avoidances to ensure IT savings are being captured and realized. We will monitor the department's efforts to address this recommendation.
    Recommendation: Finally, the following 11 agencies (the Secretaries of the Departments of Commerce, Education, Health and Human Services, Interior, Labor, State, Transportation, and Treasury; the Administrators of the Environmental Protection Agency, General Services Administration, and the U.S. Agency for International Development) should also each take action to ensure that the amounts of achieved data center cost savings and avoidances are consistent across all reporting mechanisms, including the quarterly data submissions and DCOI strategic plans.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: The Department of Health and Human Services has not yet taken action to implement our recommendation. We will continue to monitor the department's efforts to address the recommendation.
    Recommendation: Finally, the following 11 agencies (the Secretaries of the Departments of Commerce, Education, Health and Human Services, Interior, Labor, State, Transportation, and Treasury; the Administrators of the Environmental Protection Agency, General Services Administration, and the U.S. Agency for International Development) should also each take action to ensure that the amounts of achieved data center cost savings and avoidances are consistent across all reporting mechanisms, including the quarterly data submissions and DCOI strategic plans.

    Agency: Department of the Interior
    Status: Open

    Comments: The Department of Interior agreed with, but has not yet taken action to implement, our recommendation. We will monitor the department's efforts to address our recommendation.
    Recommendation: Finally, the following 11 agencies (the Secretaries of the Departments of Commerce, Education, Health and Human Services, Interior, Labor, State, Transportation, and Treasury; the Administrators of the Environmental Protection Agency, General Services Administration, and the U.S. Agency for International Development) should also each take action to ensure that the amounts of achieved data center cost savings and avoidances are consistent across all reporting mechanisms, including the quarterly data submissions and DCOI strategic plans.

    Agency: Department of Transportation
    Status: Open

    Comments: The Department of Transportation agreed with, but has not yet taken action to implement, our recommendation. We will monitor the department's efforts to address our recommendation.
    Recommendation: Finally, the following 11 agencies (the Secretaries of the Departments of Commerce, Education, Health and Human Services, Interior, Labor, State, Transportation, and Treasury; the Administrators of the Environmental Protection Agency, General Services Administration, and the U.S. Agency for International Development) should also each take action to ensure that the amounts of achieved data center cost savings and avoidances are consistent across all reporting mechanisms, including the quarterly data submissions and DCOI strategic plans.

    Agency: Department of Labor
    Status: Open

    Comments: The Department of Labor has not yet taken action to implement our recommendation. We will continue to monitor the department's efforts to address the recommendation.
    Recommendation: Finally, the following 11 agencies (the Secretaries of the Departments of Commerce, Education, Health and Human Services, Interior, Labor, State, Transportation, and Treasury; the Administrators of the Environmental Protection Agency, General Services Administration, and the U.S. Agency for International Development) should also each take action to ensure that the amounts of achieved data center cost savings and avoidances are consistent across all reporting mechanisms, including the quarterly data submissions and DCOI strategic plans.

    Agency: Department of the Treasury
    Status: Open

    Comments: The Department of Treasury has not yet taken action to implement our recommendation. We will continue to monitor the department's efforts to address the recommendation.
    Recommendation: Finally, the following 11 agencies (the Secretaries of the Departments of Commerce, Education, Health and Human Services, Interior, Labor, State, Transportation, and Treasury; the Administrators of the Environmental Protection Agency, General Services Administration, and the U.S. Agency for International Development) should also each take action to ensure that the amounts of achieved data center cost savings and avoidances are consistent across all reporting mechanisms, including the quarterly data submissions and DCOI strategic plans.

    Agency: Department of State
    Status: Open

    Comments: The Department of State agreed with our recommendation and described planned actions to address it. Specifically, the department described plans to acquire, subject to funding availability, automated monitoring tools for its enterprise data centers. It also described plans to engage OMB to rebaseline the closure target for its non-tiered data centers located outside the United States, based on the department's mission needs. In addition, the department noted that it is in the process of identifying the number of server rooms in the United States that meet the DCOI definition of a data center. We will continue to monitor the department's efforts to address our recommendation.
    Recommendation: Finally, the following 11 agencies (the Secretaries of the Departments of Commerce, Education, Health and Human Services, Interior, Labor, State, Transportation, and Treasury; the Administrators of the Environmental Protection Agency, General Services Administration, and the U.S. Agency for International Development) should also each take action to ensure that the amounts of achieved data center cost savings and avoidances are consistent across all reporting mechanisms, including the quarterly data submissions and DCOI strategic plans.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: The Environmental Protection Agency described planned actions to address our recommendation. Specifically, the agency stated that it is working toward consistent reporting on cost savings and avoidances in future reporting submissions and is finalizing a cost analysis methodology to be applied to its data center optimization initiative strategy. The agency further stated that it would ensure consistent use of the process for all reporting queries. We will continue to monitor the agency's progress in taking these actions.
    Recommendation: Finally, the following 11 agencies (the Secretaries of the Departments of Commerce, Education, Health and Human Services, Interior, Labor, State, Transportation, and Treasury; the Administrators of the Environmental Protection Agency, General Services Administration, and the U.S. Agency for International Development) should also each take action to ensure that the amounts of achieved data center cost savings and avoidances are consistent across all reporting mechanisms, including the quarterly data submissions and DCOI strategic plans.

    Agency: United States Agency for International Development
    Status: Open

    Comments: The U.S. Agency for International Development described planned actions to address our recommendation. Specifically, the agency stated it would, in accordance with OMB, take action to ensure that the amounts of achieved data center cost savings and avoidances are consistent across all reporting mechanisms, including the quarterly data submissions and DCOI strategic plans. We will continue to monitor the agency's progress in taking these actions.
    Director: Seto Bagdoyan
    Phone: (202) 512-6722

    2 open recommendations
    Recommendation: To enhance consumer understanding of agency oversight roles and to strengthen agency oversight of Internet marketing, the Secretary of the Department of Health and Human Services and the Chair of the FTC should develop and provide additional guidance to consumers delineating the agencies' differing roles in their shared oversight of memory supplement and other dietary supplement marketing on the Internet.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To enhance consumer understanding of agency oversight roles and to strengthen agency oversight of Internet marketing, the Secretary of the Department of Health and Human Services and the Chair of the FTC should develop and provide additional guidance to consumers delineating the agencies' differing roles in their shared oversight of memory supplement and other dietary supplement marketing on the Internet.

    Agency: Federal Trade Commission
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: Paula M. Rascona
    Phone: (202) 512-9816

    2 open recommendations
    including 2 priority recommendations
    Recommendation: The Director of OMB and the Secretary of the Treasury should establish mechanisms to assess the results of independent audits and reviews of agencies' compliance with the DATA Act requirements, including those of agency OIGs, to help inform full implementation of the act's requirements across government.

    Agency: Department of the Treasury
    Status: Open
    Priority recommendation

    Comments: Treasury stated it will establish mechanisms to assess the results of independent audits and reviews of agencies' compliance with the DATA Act requirements, including those of agency OIGs. Treasury also stated these mechanisms will inform Treasury's efforts on whether and how to tailor its future outreach efforts to help agencies meet their DATA Act requirements. We will continue to assess Treasury's efforts to address this recommendation as IGs plan to issue their required reports in November 2017.
    Recommendation: The Director of OMB and the Secretary of the Treasury should establish mechanisms to assess the results of independent audits and reviews of agencies' compliance with the DATA Act requirements, including those of agency OIGs, to help inform full implementation of the act's requirements across government.

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

    Comments: OMB stated that it reviewed available IG readiness review reports in its assessment of agency implementation efforts, and it also relied on other, more up-to-date sources of information from agencies including data obtained from one-on-one meetings and agency self-assessments. We will continue to assess OMB's efforts to address this recommendation as IGs plan to issue their required reports in November 2017.
    Director: Jacqueline M. Nowicki
    Phone: (617) 788-0580

    2 open recommendations
    Recommendation: To enhance its oversight of discretionary grantee performance, the Secretary of Education should direct the Risk Management Service (RMS) to work with principal offices, as appropriate, to establish and implement detailed written supervisory review procedures for official grant files to provide reasonable assurance that grant staff perform and document key monitoring activities.

    Agency: Department of Education
    Status: Open

    Comments: The Department of Education substantially agreed with this recommendation. The agency noted that it planned to establish a standard operating procedure for grant file reviews, including a protocol for the review of these files to ensure that monitoring efforts are documented appropriately.
    Recommendation: To enhance its oversight of discretionary grantee performance, the Secretary of Education should direct RMS to work with principal offices, as appropriate, to develop guidance for grant staff on using the PAM Module to share information on grantee performance. Such guidance could clarify expectations about when staff should use the "Issues" and "Notable Results" tabs while monitoring grantees once the transition to electronic grant files is complete, and clarify the types of information staff should enter about grantee performance.

    Agency: Department of Education
    Status: Open

    Comments: The Department of Education substantially agreed with this recommendation. The agency noted that it planned to reinforce through grant administration trainings the importance of sharing grantee performance information agency-wide, including in the PAM Module.
    Director: Alicia Puente Cackley
    Phone: (202) 512-8678

    3 open recommendations
    Recommendation: To help state credit union supervisors and privately insured credit unions better interpret Regulation I and inform consumers when an institution is not federally insured, CFPB should issue guidance to clarify whether drive-through windows require disclosures.

    Agency: Consumer Financial Protection Bureau
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To help state credit union supervisors and privately insured credit unions better interpret Regulation I and inform consumers when an institution is not federally insured, CFPB should issue guidance to describe what constitutes clear and conspicuous disclosure, including minimum signage dimensions and font size for disclosures.

    Agency: Consumer Financial Protection Bureau
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To help state credit union supervisors and privately insured credit unions better interpret Regulation I and inform consumers when an institution is not federally insured, CFPB should issue guidance to explain and provide examples of which communications are advertising.

    Agency: Consumer Financial Protection Bureau
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: Gambler, Rebecca S
    Phone: (202) 512-6912

    9 open recommendations
    Recommendation: To improve management and oversight of the SAVE program, the director of USCIS should ensure SAVE guidance, including written materials and instructional videos, clearly and accurately reflects user agencies' responsibilities for completing each step of a SAVE check, as outlined in each agency's memorandum of agreement.

    Agency: Department of Homeland Security: United States Citizenship and Immigration Services
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To improve management and oversight of the SAVE program, the director of USCIS should develop and implement a mechanism to oversee agencies' completion of training on additional verification in accordance with SAVE MOA provisions and program policies.

    Agency: Department of Homeland Security: United States Citizenship and Immigration Services
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To improve management and oversight of the SAVE program, the director of USCIS should provide notifications to user agencies when a case is ready for the user agency to review.

    Agency: Department of Homeland Security: United States Citizenship and Immigration Services
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To improve management and oversight of the SAVE program, the director of USCIS should develop and implement a more effective method for ensuring that individuals are aware of how they can access and correct their immigration records, such as by updating and improving the Fact Sheet for Benefit Applicants.

    Agency: Department of Homeland Security: United States Citizenship and Immigration Services
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To improve management and oversight of the SAVE program, the director of USCIS should develop and implement a documented, risk-based approach to monitoring and compliance, including (1) a risk-based approach to selecting behaviors to monitor; (2) standards for what triggers compliance actions for the selected behaviors; and (3) a risk-based process for how USCIS will prioritize and select agencies for compliance actions.

    Agency: Department of Homeland Security: United States Citizenship and Immigration Services
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To improve management and oversight of the SAVE program, the director of USCIS should develop and communicate a process for user agencies to update contact information.

    Agency: Department of Homeland Security: United States Citizenship and Immigration Services
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To improve management and oversight of the SAVE program, the director of USCIS should ensure that user agencies participate in compliance reviews when selected, in accordance with SAVE MOA provisions and USCIS policy.

    Agency: Department of Homeland Security: United States Citizenship and Immigration Services
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To improve management and oversight of the SAVE program, the director of USCIS should identify the root causes of agencies' noncompliance with SAVE MOA provisions and program policies and tailor agency recommendations to those identified causes.

    Agency: Department of Homeland Security: United States Citizenship and Immigration Services
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To improve management and oversight of the SAVE program, the director of USCIS should develop and implement a process for ensuring user agencies implement corrective actions such as through a system of escalating compliance assistance actions and follow-up.

    Agency: Department of Homeland Security: United States Citizenship and Immigration Services
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: Allison Bawden
    Phone: (202) 512-7215

    6 open recommendations
    Recommendation: To improve CNCS's efforts to move toward a risk-based process for monitoring grants and to improve its capacity for monitoring grantee compliance, the Chief Executive Officer of the Corporation for National and Community Service should ensure that CNCS completes its efforts to benchmark its assessment criteria and scoring process to further develop a risk-based approach to grant monitoring and that information from this effort is used to (a) score the indicators so that the riskiest grants get the highest scores; (b) revise the assessment indicators to meaningfully cover all identifiable risks, including fraud and improper payments; and (c) document decisions on how indicators are selected and weighted.

    Agency: Corporation for National and Community Service
    Status: Open

    Comments: CNCS stated that it would continue to periodically benchmark its assessment criteria to ensure risk assessment. The agency recognizes the need to move from compliance- to risk-based monitoring and will refine its existing approach as part of reviewing and revising risk criteria and scoring. The agency's risk-based approach will begin with FY18 grant awards. To close this recommendation, CNCS will need to show documentation for how it selected and weighted revised indicators to cover identifiable risks, and how the revised scoring system identifies the riskiest grants.
    Recommendation: To improve CNCS's efforts to move toward a risk-based process for monitoring grants and to improve its capacity for monitoring grantee compliance, the Chief Executive Officer of the Corporation for National and Community Service should establish and implement a policy to ensure that all grants expected to be active in a fiscal year, including those awarded after the annual assessment, are assessed for potential risk.

    Agency: Corporation for National and Community Service
    Status: Open

    Comments: CNCS agrees with this recommendation and plans to revise its current assessment policy to ensure that all grants are included in the assessment process.
    Recommendation: To improve CNCS's efforts to move toward a risk-based process for monitoring grants and to improve its capacity for monitoring grantee compliance, the Chief Executive Officer of the Corporation for National and Community Service should review monitoring protocols, including the level of information collected for oversight of subrecipients' activities such as criminal history checks, and enhance protocols, as appropriate.

    Agency: Corporation for National and Community Service
    Status: Open

    Comments: Although CNCS said that by regulation, grantees are primarily responsible for subgrantee monitoring, the agency acknowledged that more needs to be done to address risk at the sub-recipient level, particularly regarding criminal history check compliance, and noted that it is taking several actions to improve criminal history check compliance. However, the agency's comments did not specifically address reviewing monitoring protocols. We continue to believe that it is important to determine whether monitoring protocols are designed to gather sufficient and appropriate information on subrecipient oversight, to help ensure that grantees are monitoring subgrantees as required.
    Recommendation: To improve CNCS's efforts to move toward a risk-based process for monitoring grants and to improve its capacity for monitoring grantee compliance, the Chief Executive Officer of the Corporation for National and Community Service should establish activities to systematically evaluate grant monitoring results.

    Agency: Corporation for National and Community Service
    Status: Open

    Comments: CNCS said that its Office of the Chief Risk Officer has been building on the agency's current risk assessment framework and capturing the information and data necessary to enhance its approach to risk-based monitoring. However, CNCS's comments did not specifically address any planned activities to systematically evaluate grant monitoring results. We continue to believe that reviewing the outcomes and findings from its monitoring activities would help the agency analyze how well its CNCS's current efforts assess risk, and help guide improvements.
    Recommendation: To improve CNCS's efforts to move toward a risk-based process for monitoring grants and to improve its capacity for monitoring grantee compliance, the Chief Executive Officer of the Corporation for National and Community Service should develop and document a strategic workforce planning process.

    Agency: Corporation for National and Community Service
    Status: Open

    Comments: CNCS reported that its senior level executive committee reviews all staffing requests and ensures that appropriate staffing justifications are provided, and ensures that all functions in the agency are provided appropriate resources. The agency also noted that, in accordance with direction received from OMB following the release of OMB Memorandum M-17-22 ("Memorandum for Heads of Executive Departments and Agencies"), it is launching an enterprise-wide re-examination of its mission, strategy and structure in order to develop a plan to ensure employee performance is maximized and the agency is operating effectively. To help close this recommendation, CNCS will need to document and develop a strategic workforce planning process that addresses key principles for effective strategic workforce planning, such as to develop strategies tailored to address gaps in number, deployment, and alignment of human capital approaches for enabling and sustaining the contributions of all critical skills and competencies, and to monitor and evaluate process toward human capital goals and programmatic results.
    Recommendation: To improve CNCS's efforts to move toward a risk-based process for monitoring grants and to improve its capacity for monitoring grantee compliance, the Chief Executive Officer of the Corporation for National and Community Service should, as part of CNCS's efforts to develop an employee development program, update critical competencies for grant monitoring, and establish a training planning process linked with agency goals and these competencies.

    Agency: Corporation for National and Community Service
    Status: Open

    Comments: CNCS cited its training efforts, such as providing training to grants management staff in FY15 and FY16 related to grants monitoring. The agency is in the process of developing a broader agency-wide employee development program that will link competencies to development needs in various mission-critical roles. To close this recommendation, CNCS will need to determine which competencies are critical for grant monitoring, and show how the competencies are linked with the agency's training planning processes and agency goals.
    Director: Mark Goldstein
    Phone: (202) 512-2834

    3 open recommendations
    Recommendation: To ensure future large-scale rehabilitation projects are in line with leading project management practices, WMATA should develop a policy that requires and includes relevant procedures specifying that, prior to starting large-scale projects, WMATA should use detailed data on the conditions of assets to develop project objectives and scope.

    Agency: Washington Metropolitan Area Transit Authority
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To ensure future large-scale rehabilitation projects are in line with leading project management practices, WMATA should develop a policy that requires and includes relevant procedures specifying that, prior to starting large-scale projects, WMATA should evaluate and compare alternative ways of accomplishing the project objectives, including estimates for the alternatives' costs and impacts.

    Agency: Washington Metropolitan Area Transit Authority
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To ensure future large-scale rehabilitation projects are in line with leading project management practices, WMATA should develop a policy that requires and includes relevant procedures specifying that, prior to starting large-scale projects, WMATA should develop a comprehensive project management plan for the selected alternative--to include key elements such as detailed plans for managing the project's scope, schedule, and cost--for those projects that may not be designated major capital projects.

    Agency: Washington Metropolitan Area Transit Authority
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: Thomas Melito
    Phone: (202) 512-9601

    5 open recommendations
    Recommendation: To enhance USAID's financial oversight of implementing partners' spending to implement and support Title II development and emergency projects, the USAID Administrator should develop, document, and implement a process for periodically conducting systematic, targeted financial reviews of Title II development and emergency projects. Such reviews should include efforts to verify that actual costs incurred for these projects align with planned budgets.

    Agency: United States Agency for International Development
    Status: Open

    Comments: In July 2017, USAID informed us that it is exploring options to develop a new process for conducting systematic, targeted financial reviews. As of September 2017, we will continue to monitor USAID's actions in response to the recommendation.
    Recommendation: To enhance USAID's financial oversight of implementing partners' spending to implement and support Title II development and emergency projects, the USAID Administrator should ensure that its requirements for implementing partners to provide monitoring data on an ongoing basis on the use of 202(e) funding for cash transfers, food vouchers, and local and regional procurement are consistent for Title II development and emergency projects.

    Agency: United States Agency for International Development
    Status: Open

    Comments: In July 2017, USAID informed us that it has updated its Food for Peace development award template, and programs are now required to provide quarterly reports on cash transfers, food vouchers, and local and regional procurement. As of September 2017, we are following up with USAID to confirm the actions taken in response to the recommendation.
    Recommendation: To enhance USAID's financial oversight of implementing partners' spending to implement and support Title II development and emergency projects, the USAID Administrator should take steps to ensure that it collects complete and consistent monitoring data from implementing partners for Title II development and emergency projects on the use of 202(e) funding for cash transfers, food vouchers, and local and regional procurement as well as data on the use of Title II funding for internal transportation, storage, and handling (ITSH) costs, in accordance with established requirements.

    Agency: United States Agency for International Development
    Status: Open

    Comments: In July 2017, USAID informed us that it has taken actions in response to this recommendation including hiring staff and providing training to support adherence to award requirements. As of September 2017, we continue to monitor USAID's actions in response to the recommendation.
    Recommendation: To enhance USAID's financial oversight of implementing partners' spending to implement and support Title II development and emergency projects, the USAID Administrator should update key guidance and systems to consistently reflect allowable uses of ITSH funds in Title II development and emergency projects.

    Agency: United States Agency for International Development
    Status: Open

    Comments: In July 2017, USAID informed us that it is updating guidance and exploring other options to further clarify ITSH and 202(e) funding distinctions, in response to this recommendation. As of September 2017, we will continue to monitor USAID's actions in response to the recommendation.
    Recommendation: To enhance USAID's financial oversight of implementing partners' spending to implement and support Title II development and emergency projects, the USAID Administrator should establish a requirement for Title II development project partners to conduct and document comprehensive risk assessments and mitigation plans for cash transfers and food vouchers funded by 202(e), and take steps to ensure that implementing partners adhere to the requirement.

    Agency: United States Agency for International Development
    Status: Open

    Comments: In July 2017, USAID informed us that it has inserted a requirement for partners to conduct and document comprehensive risk assessments and mitigation plans for activities including cash transfers and food vouchers into its FY 2017 Request for Applications for Food for Peace development activities, and that new Title II development awards will require partners to adhere to the requirement. As of September 2017, we continue to monitor USAID's actions taken in response to this recommendation.
    Director: Marie A. Mak
    Phone: (202) 512-4841

    12 open recommendations
    Recommendation: The Inspectors General of Commerce, Homeland Security, Interior, and State should develop or clarify existing guidance on the implementation of the pilot program. For example, the guidance should identify specific pilot program processes such as levels of review during an investigation, and where the findings of investigations are to be reported.

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

    Comments: In providing comments on this report, Commerce OIG concurred with this recommendation. In its May 2017 letter to OMB and the Congress, the agency reported that it plans to revise its guidance on whistleblower investigations. We have requested the revised guidance.
    Recommendation: The Inspectors General of Commerce, Homeland Security, Interior, and State should develop or clarify existing guidance on the implementation of the pilot program. For example, the guidance should identify specific pilot program processes such as levels of review during an investigation, and where the findings of investigations are to be reported.

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

    Comments: In providing comments on this report, Interior OIG concurred with this recommendation but has not yet taken any actions necessary to implement it. In its May 2017 letter to OMB and the Congress, the agency reported that it plans to revise its guidance on whistleblower investigations.
    Recommendation: The Secretaries of Commerce, Homeland Security, Interior, and State should develop policies and processes to help ensure that the FAR clause 52.203-17 is inserted in new contracts and major modifications as appropriate.

    Agency: Department of Homeland Security
    Status: Open

    Comments: In providing comments on this report, Homeland Security concurred with this recommendation. Officials have said they have taken steps to implement this recommendation with guidance and once GAO is provided with evidence of executing guidance, we will review these efforts to assess whether the recommendation was implemented.
    Recommendation: The Secretaries of Commerce, Homeland Security, Interior, and State should develop policies and processes to help ensure that the FAR clause 52.203-17 is inserted in new contracts and major modifications as appropriate.

    Agency: Department of Commerce
    Status: Open

    Comments: In providing comments on this report, Commerce concurred with this recommendation but has not yet taken any actions necessary to implement it.
    Recommendation: The Secretaries of Commerce, Homeland Security, Interior, and State should develop policies and processes to help ensure that the FAR clause 52.203-17 is inserted in new contracts and major modifications as appropriate.

    Agency: Department of the Interior
    Status: Open

    Comments: In providing comments on this report, Interior concurred with this recommendation but has not yet taken any actions necessary to implement it. However, in its May 2017 letter to OMB and the Congress, the agency reported that it plans to issue updated acquisition policy.
    Recommendation: The Secretaries of Commerce, Homeland Security, Interior, and State should develop policies and processes to help ensure that the FAR clause 52.203-17 is inserted in new contracts and major modifications as appropriate.

    Agency: Department of State
    Status: Open

    Comments: In providing comments on this report, State concurred with this recommendation. Officials have reported they are in the process of drafting a Procurement Information Bulletin related to inserting the clause into relevant contracts.
    Recommendation: The Secretaries of Commerce, Homeland Security, Interior, and State should develop policies and processes to help ensure that contracting officials can determine whether a modification is major and the applicability of the FAR clause, and whether they are making their best efforts to include the clause into existing contracts during major modifications.

    Agency: Department of Commerce
    Status: Open

    Comments: In providing comments on this report, Commerce concurred with this recommendation but has not yet taken sufficient actions necessary to implement it.
    Recommendation: The Secretaries of Commerce, Homeland Security, Interior, and State should develop policies and processes to help ensure that contracting officials can determine whether a modification is major and the applicability of the FAR clause, and whether they are making their best efforts to include the clause into existing contracts during major modifications.

    Agency: Department of the Interior
    Status: Open

    Comments: In providing comments on this report, Interior concurred with this recommendation but has not yet taken any actions necessary to implement it. However, in its May 2017 letter to OMB and the Congress, the agency reported that it plans to issue updated acquisition policy.
    Recommendation: The Secretaries of Commerce, Homeland Security, Interior, and State should develop policies and processes to help ensure that contracting officials can determine whether a modification is major and the applicability of the FAR clause, and whether they are making their best efforts to include the clause into existing contracts during major modifications.

    Agency: Department of State
    Status: Open

    Comments: In providing comments on this report, State concurred with this recommendation. Officials have reported they are in the process of drafting a Procurement Information Bulletin related to inserting the clause into relevant contracts.
    Recommendation: The Secretaries of Commerce, Homeland Security, Interior, and State should develop policies and processes to help ensure that contracting officials communicate with contractors and subcontractors to help ensure employees are informed about the requirements and protections provided by the whistleblower protection pilot program.

    Agency: Department of Commerce
    Status: Open

    Comments: In providing comments on this report, Commerce concurred with this recommendation. Commerce officials have said they plan to issue an Acquisition Notice to the acquisition community encouraging Commerce contracting officials to communicate the program's requirements and protections. We have requested a copy of the acquisition notice.
    Recommendation: The Secretaries of Commerce, Homeland Security, Interior, and State should develop policies and processes to help ensure that contracting officials communicate with contractors and subcontractors to help ensure employees are informed about the requirements and protections provided by the whistleblower protection pilot program.

    Agency: Department of the Interior
    Status: Open

    Comments: In providing comments on this report, Interior concurred with this recommendation but has not yet taken any actions necessary to implement it. However, in its May 2017 letter to OMB and the Congress, the agency reported that it plans to issue updated acquisition policy.
    Recommendation: The Secretaries of Commerce, Homeland Security, Interior, and State should develop policies and processes to help ensure that contracting officials communicate with contractors and subcontractors to help ensure employees are informed about the requirements and protections provided by the whistleblower protection pilot program.

    Agency: Department of State
    Status: Open

    Comments: In providing comments on this report, State concurred with this recommendation. Officials have reported they are in the process of drafting a Procurement Information Bulletin related to inserting the clause into relevant contracts.
    Director: Yvonne Jones
    Phone: (202) 512-6806

    10 open recommendations
    Recommendation: To support the consistent application of agency telework policy throughout the agency, the Secretaries of the Departments of Education and Labor and the Chair of the Securities and Exchange Commission should implement controls to verify that supervisors have completed telework training prior to entering into telework agreements with their employees and that completion of this training is documented.

    Agency: Department of Education
    Status: Open

    Comments: In a letter dated May 18, 2017, a Department of Education official stated that the department concurs with the recommendation and have taken steps to implement it. The letter stated Education is implementing tighter controls such that, no later than September 30, 2017, Education will fully verify that supervisors have completed telework training prior to entering into telework agreements with their employees and that completion of this training is documented. When we confirm that Education has completed these actions, we will provide updated information.
    Recommendation: To support the consistent application of agency telework policy throughout the agency, the Secretaries of the Departments of Education and Labor and the Chair of the Securities and Exchange Commission should implement controls to verify that supervisors have completed telework training prior to entering into telework agreements with their employees and that completion of this training is documented.

    Agency: Department of Labor
    Status: Open

    Comments: In a letter to GAO dated May 26, 2017, the Department of Labor stated that the department currently offers interactive manager/supervisor telework training to all supervisors, the completion of which is documented in the managers and supervisors training records. However, officials said this training is strongly encouraged but not required. In response to the recommendation, the Department of Labor will look at expanding its telework policy to make completion of this interactive training course mandatory for all managers and supervisors, and to implement actions to support any revised policy by September 30, 2018. When we confirm that Labor has completed these actions, we will provide updated information.
    Recommendation: To support the consistent application of agency telework policy throughout the agency, the Secretaries of the Departments of Education and Labor and the Chair of the Securities and Exchange Commission should implement controls to verify that supervisors have completed telework training prior to entering into telework agreements with their employees and that completion of this training is documented.

    Agency: United States Securities and Exchange Commission
    Status: Open

    Comments: In a letter dated May 19, 2017, the Chairman of the SEC stated that SEC agrees with the recommendation. The letter states that previously, SEC required all supervisors to complete telework training within 90 days of hire or promotion to a supervisory position. However, in March 2017, SEC reduced the timeframe and now requires new supervisors to complete telework training within two weeks. The SEC will continue to document completion of this training in its electronic system. When we confirm that SEC has completed these actions, we will provide updated information.
    Recommendation: To help ensure that telework agreements accurately reflect telework participation, and to further ensure the accuracy of telework data reported internally and externally, the Secretary of the Department of Labor, the Administrator of the General Services Administration, and the Chair of the Securities and Exchange Commission should require documentation of regular or periodic reviews of all telework agreements in agency telework policies.

    Agency: Department of Labor
    Status: Open

    Comments: In a letter to GAO dated May 26, 2017, the Department of Labor stated that the current policy requires supervisors to conduct an annual review of telework agreements to ensure the arrangement is current and the needs of the agency are being met. The Department of Labor will look t expanding this requirement to include a process for documenting annual review, and implement actions to support any revised policy by September 30, 2018. When we confirm that Labor has completed these actions, we will provide updated information.
    Recommendation: To help ensure that telework agreements accurately reflect telework participation, and to further ensure the accuracy of telework data reported internally and externally, the Secretary of the Department of Labor, the Administrator of the General Services Administration, and the Chair of the Securities and Exchange Commission should require documentation of regular or periodic reviews of all telework agreements in agency telework policies.

    Agency: General Services Administration
    Status: Open

    Comments: In a letter dated May 16, 2017, GSA's acting administrator stated that GSA will continue to recommend in its annual performance management communications to supervisors that telework agreements be reviewed annually. GSA will also update the telework policy to require the annual review of telework agreements, and will provide quarterly reports to agency organizations identifying employees who have not completed mandatory telework training or who do not have an approved telework agreement in place. When we confirm that GSA has completed these actions, we will provide updated information.
    Recommendation: To help ensure that telework agreements accurately reflect telework participation, and to further ensure the accuracy of telework data reported internally and externally, the Secretary of the Department of Labor, the Administrator of the General Services Administration, and the Chair of the Securities and Exchange Commission should require documentation of regular or periodic reviews of all telework agreements in agency telework policies.

    Agency: United States Securities and Exchange Commission
    Status: Open

    Comments: In a letter dated May 19, 2017, the Chairman of the SEC stated that SEC agrees with the recommendation and that SEC is upgrading its telework program system to require annual review and recertification of all telework agreements. SEC expects this change to be completed in 2017. When we confirm that SEC has completed these actions, we will provide updated information.
    Recommendation: To improve the accuracy of telework data transmitted to OPM, the Secretary of the Department of Labor should direct the Chief Human Capital Officer to work with the Telework Managing Officer to develop and implement a plan to modernize Labor's telework agreement tracking system to enable more timely access to accurate telework data.

    Agency: Department of Labor
    Status: Open

    Comments: In a letter to GAO dated May 26, 2017, the Department of Labor stated that it will benchmark best practices used by other Federal agencies to explore options for utilizing its existing telework agreement tracking system to facilitate more timely access to telework agreement data, and implement actions to support new practices by September 30, 2018. When we confirm that Labor has completed these actions, we will provide updated information.
    Recommendation: To help ensure the employee eligibility data transmitted to OPM comport with what OPM is required to report under the Telework Enhancement Act of 2010 and accurately reflect the current number of employees eligible to telework, the Secretary of the Department of Education should direct the Telework Managing Officer to take the steps necessary to regularly update employees' eligibility status.

    Agency: Department of Education
    Status: Open

    Comments: In a letter dated May 18, 2017, a Department of Education official stated that the department concurs with the recommendation and notes that the Telework Managing Officer has already taken the necessary steps to regularly updated employees' eligibility status for reporting purposes under the Telework Enhancement Act of 2010. The letter further states that the Department reported these updated numbers in the fiscal year 2017 Telework Data Call. When we confirm that Education has completed these actions, we will provide updated information.
    Recommendation: To provide additional guidance to agencies and encourage the elimination of barriers to increased telework opportunities consistent with the act, and to ensure the accuracy of telework information OPM annually reports to Congress, the Director of OPM should develop tools to help agencies assess and analyze persistent barriers to telework, including managerial resistance, such as a survey or other feedback mechanism.

    Agency: Office of Personnel Management
    Status: Open

    Comments: In a letter dated May 16, 2017, OPM's acting director stated that OPM does not concur with the recommendation. OPM agrees with GAO's assessment of the value of tools for assessing and analyzing telework barriers and agrees that such tools may help agencies increase telework participation rates, but OPM states the tools contemplated in this recommendation are not relevant to addressing the internal control issues examined within the scope of GAO's review. Further, the letter states that OPM has already fulfilled the legal responsibilities identified in the Telework Enhancement Act as applicable to OPM by providing agencies with training, policy guidance, and tools for goal-setting, qualitative and quantitative measurement, program evaluation, and action planning. OPM officials also state there are limited resources available for OPM to expand upon the materials they already provide to agencies, especially since no such requirement is imposed by the Telework Enhancement Act. We will continue to monitor OPM's actions, if any, related to this recommendation.
    Recommendation: To provide additional guidance to agencies and encourage the elimination of barriers to increased telework opportunities consistent with the act, and to ensure the accuracy of telework information OPM annually reports to Congress, the Director of OPM should strengthen controls for reviewing, validating, and reporting telework data in annual Status of Telework in the Federal Government reports. Specifically, OPM should follow up with agency officials on data outliers, including significant changes in year-to-year data.

    Agency: Office of Personnel Management
    Status: Open

    Comments: In a letter dated May 16, 2017, the acting director stated that OPM did not agree with the recommendation. While OPM recognizes the importance of data accuracy to effectively evaluate federal telework programs, OPM does not agree that the Telework Enhancement Act imposes any obligation on OPM to allocate significant resources necessary to validate telework data collected from agencies or that a year-over-year comparison of survey data is needed or advantageous to ensuring a reasonable and rigorous data analysis. We agree that OPM should not independently validate agency data, but OPM should take the steps necessary to identify and explain data outliers and limitations. Because OPM is the agency responsible for reporting telework data, OPM should ensure its annual reports to Congress include a clear discussion of data reliability limitations. Following up on data outliers and large year-to-year changes can help OPM identify data errors that could be corrected by agencies and provide OPM with the opportunity to discuss data limitations with agencies. Including such information clearly in the annual telework reports to Congress can make them more useful to Congress and to others. If we confirm that OPM takes actions in response to this recommendation, we will provide updated information.
    Director: Beryl H. Davis
    Phone: (202) 512-2623

    20 open recommendations
    including 12 priority recommendations
    Recommendation: The Secretary of Agriculture should direct the Under Secretary for Food, Nutrition, and Consumer Services to design policies and procedures to reasonably assure that all award recipients required to submit single audit reports do so in accordance with OMB guidance.

    Agency: Department of Agriculture
    Status: Open
    Priority recommendation

    Comments: The Department of Agriculture's (Agriculture) Under Secretary for Food, Nutrition, and Consumer Services did not comment on the recommendation directed to it. GAO believes the recommendation is valid as discussed in our report. In addition, Agriculture has not provided the 60 day letter in response to our recommendations. On July 27, 2017, the agency informed us that the delay is due to their response still needing to clear several approving offices. We have received no further status updates from Agriculture as to when we can expect to receive its 60 day letter. 31 U.S.C. 720 requires that the agency head submit a written statement of the actions taken by the agency on GAO's recommendations to selected congressional committees and GAO not later than 60 days after the date of our report.
    Recommendation: The Secretary of Agriculture should direct the Under Secretary for Food, Nutrition, and Consumer Services to revise policies and procedures to reasonably assure that management decisions contain the required elements and are issued timely in accordance with OMB guidance.

    Agency: Department of Agriculture
    Status: Open
    Priority recommendation

    Comments: The Department of Agriculture's (Agriculture) Under Secretary for Food, Nutrition, and Consumer Services did not comment on the recommendation directed to it. GAO believes the recommendation is valid as discussed in our report. In addition, Agriculture has not provided the 60 day letter in response to our recommendations. On July 27, 2017, the agency informed us that the delay is due to their response still needing to clear several approving offices. We have received no further status updates from Agriculture as to when we can expect to receive its 60 day letter. 31 U.S.C. 720 requires that the agency head submit a written statement of the actions taken by the agency on GAO's recommendations to selected congressional committees and GAO not later than 60 days after the date of our report.
    Recommendation: The Secretary of Agriculture should direct the Under Secretary for Food, Nutrition, and Consumer Services to design and implement policies and procedures for identifying and managing high-risk and recurring single audit findings using a risk-based approach.

    Agency: Department of Agriculture
    Status: Open

    Comments: The Department of Agriculture's (Agriculture) Under Secretary for Food, Nutrition, and Consumer Services did not comment on the recommendation directed to it. GAO believes the recommendation is valid as discussed in our report. In addition, Agriculture has not provided the 60 day letter in response to our recommendations. On July 27, 2017, the agency informed us that the delay is due to their response still needing to clear several approving offices. We have received no further status updates from Agriculture as to when we can expect to receive its 60 day letter. 31 U.S.C. 720 requires that the agency head submit a written statement of the actions taken by the agency on GAO's recommendations to selected congressional committees and GAO not later than 60 days after the date of our report.
    Recommendation: The Secretary of Agriculture should direct the Under Secretary for Rural Development to design policies and procedures to reasonably assure that all award recipients required to submit single audit reports do so in accordance with OMB guidance.

    Agency: Department of Agriculture
    Status: Open
    Priority recommendation

    Comments: The Department of Agriculture's (Agriculture) Under Secretary for Rural Development (RD) concurred with this recommendation. An RD official stated that it will work with Agriculture's Office of the Chief Financial Officer and the program areas to develop policies and procedures to ensure that its award recipients are in compliance with Office of Management and Budget (OMB) guidance. RD stated that it will meet with each program area and discuss how single audits are processed and resolved. RD plans to develop policies and procedures for identifying all award recipients that should file single audit reports; determining if all required single audit reports are filed, received, and processed each year; and assuring that transmittal letters and management decisions contain the required elements and are issued timely in accordance with current OMB guidance. RD also stated that it will develop new policies and procedures for identifying and managing high-risk and recurring single audit findings using a risk-based approach. We will assess these efforts once completed.
    Recommendation: The Secretary of Agriculture should direct the Under Secretary for Rural Development to revise policies and procedures to reasonably assure that management decisions contain the required elements and are issued timely in accordance with OMB guidance.

    Agency: Department of Agriculture
    Status: Open
    Priority recommendation

    Comments: The Department of Agriculture's (Agriculture) Under Secretary for Rural Development (RD) concurred with this recommendation. An RD official stated that it will work with Agriculture's Office of the Chief Financial Officer and the program areas to develop policies and procedures to ensure that its award recipients are in compliance with Office of Management and Budget (OMB) guidance. RD stated that it will meet with each program area and discuss how single audits are processed and resolved. RD plans to develop policies and procedures for identifying all award recipients that should file single audit reports; determining if all required single audit reports are filed, received, and processed each year; and assuring that transmittal letters and management decisions contain the required elements and are issued timely in accordance with current OMB guidance. RD also stated that it will develop new policies and procedures for identifying and managing high-risk and recurring single audit findings using a risk-based approach. We will assess these efforts once completed.
    Recommendation: The Secretary of Agriculture should direct the Under Secretary for Rural Development to design and implement policies and procedures for identifying and managing high-risk and recurring single audit findings using a risk-based approach.

    Agency: Department of Agriculture
    Status: Open

    Comments: The Department of Agriculture's (Agriculture) Under Secretary for Rural Development (RD) concurred with this recommendation. An RD official stated that it will work with Agriculture's Office of Chief Financial Officer and the program areas to develop policies and procedures to ensure that its award recipients are in compliance with Office of Management and Budget (OMB) guidance. RD stated that it will meet with each program area and discuss how single audits are processed and resolved. RD plans to develop policies and procedures for identifying all award recipients that should file single audit reports; determining if all required single audit reports are filed, received, and processed each year; and assuring that transmittal letters and management decisions contain the required elements and are issued timely in accordance with current OMB guidance. RD also stated that it will develop new policies and procedures for identifying and managing high-risk and recurring single audit findings using a risk-based approach. We will assess these efforts once completed.
    Recommendation: The Secretary of Health and Human Services should direct the Assistant Secretary for Financial Resources to revise policies and procedures to reasonably assure that management decisions contain the required elements and are issued timely in accordance with OMB guidance.

    Agency: Department of Health and Human Services
    Status: Open
    Priority recommendation

    Comments: The Department of Health and Human Services (HHS) concurred with this recommendation to the Assistant Secretary for Financial Resources (ASFR). HHS stated that it will enhance the Grants Policy Administration Manual (issued on December 31, 2015) to provide additional details regarding the elements to be included in the management decisions letters. ASFR stated that it will use its established Single Audit Resolution Workgroup, comprised of representatives from the HHS agencies who are responsible for single audit resolution activities, to continually evaluate and strengthen its relevant policies and procedures. We will assess these efforts once completed.
    Recommendation: The Secretary of Health and Human Services should direct the Assistant Secretary for Financial Resources to design and implement policies and procedures for identifying and managing high-risk and recurring single audit findings using a risk-based approach.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: The Department of Health and Human Services (HHS) concurred with this recommendations to the Assistant Secretary for Financial Resources (ASFR). HHS stated that it is committed to ensuring that grantees submit single audits in a timely and complete manner and that its subagencies utilize the findings to ensure proper management of its grantees. HHS stated that ASFR is taking over the single audit assignment and tracking function from the OIG and that this realignment will allow HHS to better meet the requirements of the Uniform Guidance. HHS stated that it would continue to evaluate its policies and procedures to ensure compliance with regulations, particularly as ASFR takes over the single audit findings assignment and tracking function from the OIG. In addition, HHS stated that ASFR will work to develop policies and procedures that utilize a risk-based approach for high-risk and recurring single audit findings. We will assess these efforts once completed.
    Recommendation: The Secretary of Health and Human Services should direct the Administrator of the Centers for Medicare and Medicaid Services to revise its policies and procedures to take action to obtain single audit reports when award recipients did not submit reports within the required time frames.

    Agency: Department of Health and Human Services
    Status: Open
    Priority recommendation

    Comments: The Department of Health and Human Services (HHS) concurred with this recommendation to the Centers for Medicare and Medicaid Services (CMS). HHS stated that CMS has developed a Standard Operating Procedure (SOP) based on the Grants Policy Administration Manual (GPAM) issued December 31, 2015. The SOP is currently under review and will be implemented after approval and signature by CMS leadership. The SOP includes provisions for following up with entities that have delinquent audits. We will assess these efforts once completed.
    Recommendation: The Secretary of Health and Human Services should direct the Administrator of the Centers for Medicare and Medicaid Services to revise its policies and procedures to reasonably assure that management decisions contain the required elements and are issued timely in accordance with OMB guidance.

    Agency: Department of Health and Human Services
    Status: Open
    Priority recommendation

    Comments: The Department of Health and Human Services (HHS) concurred with this recommendation to the Centers for Medicare and Medicaid Services (CMS). HHS stated that it has developed a Standard Operating Procedure (SOP) based on the Grants Policy Administration Manual (GPAM) issued on December 31, 2015, and the draft Management Decision Letter (MDL) HHS guidelines document. In April 2017, HHS informed us that the SOP is under review and will be implemented after approval and signature by CMS leadership. The SOP includes management decision letter elements and the timely issuance of MDLs. We will assess these efforts once completed.
    Recommendation: The Secretary of Health and Human Services should direct the Administrator of the Centers for Medicare and Medicaid Services to design and implement policies and procedures for identifying and managing high-risk and recurring single audit findings using a risk-based approach.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: The Department of Health and Human Services (HHS) concurred with this recommendation to CMS. HHS stated that CMS plans to update the 1982 Health Care Financing Administration Audit Resolution Manual and will work collaboratively with HHS to develop policies and procedures that utilize a risk-based approach for high-risk and recurring single audit findings. We will assess these efforts once completed.
    Recommendation: The Secretary of Housing and Urban Development should direct the Principal Deputy Assistant Secretary for the Office of Community Planning and Development to revise policies and procedures to reasonably assure that management decisions contain the required elements and are issued timely in accordance with OMB guidance.

    Agency: Department of Housing and Urban Development
    Status: Open
    Priority recommendation

    Comments: The Department of Housing and Urban Development's (HUD) Office of Community Planning and Development (CPD) disagreed with this recommendation, but we maintain that revisions to CPD's policies and procedures are warranted to help CPD comply with the Office of Management and Budget (OMB) guidance. CPD officials stated that it provided training on writing management decisions to all CPD field offices in March 2017 and plans to issue a reminder memorandum on management decisions to field offices. We will assess these efforts once completed.
    Recommendation: The Secretary of Housing and Urban Development should direct the Principal Deputy Assistant Secretary for the Office of Community Planning and Development to design and implement policies and procedures for identifying and managing high-risk and recurring single audit findings using a risk-based approach.

    Agency: Department of Housing and Urban Development
    Status: Open

    Comments: In April 2017, the Department of Housing and Urban Development's (HUD) Office of Community Planning and Development (CPD) stated that it planned to produce appropriate policies and procedures for risk rating single audit findings by the end of fiscal year 2017. We will assess these efforts once completed.
    Recommendation: The Secretary of Housing and Urban Development should direct the Principal Deputy Assistant Secretary for the Office of Public and Indian Housing to revise policies to reasonably assure that management decisions contain the required elements and are issued timely in accordance with OMB guidance.

    Agency: Department of Housing and Urban Development
    Status: Open
    Priority recommendation

    Comments: The Department of Housing and Urban Development's (HUD) Office of Public and Indian Housing developed policies and procedures and conducted training for field offices relating to management decisions. We reviewed these policies and procedures and noted that they did not contain all of the required elements in accordance with the Office of Management and Budget guidance relating to management decisions. HUD officials stated that they will review the policies and procures and revise, if needed, to address our concerns. We will assess these efforts once completed.
    Recommendation: The Secretary of Housing and Urban Development should direct the Principal Deputy Assistant Secretary for the Office of Public and Indian Housing to design and implement policies and procedures for identifying and managing high-risk and recurring single audit findings using a risk-based approach.

    Agency: Department of Housing and Urban Development
    Status: Open

    Comments: The Department of Housing and Urban Development's (HUD) Office of Public and Indian Housing met with GAO on July 10, 2017, to discuss the status of this recommendation. The HUD officials at this meeting said the current language in their Independent Public Accountant (IPA) auditing standards addresses the GAO recommendation. However, we explained to the HUD officials at the meeting that the current language is insufficient to close the recommendation as it does not show evidence that HUD has designed or implemented policies and procedures for how HUD is identifying and managing high-risks. The HUD officials stated that they will give this recommendation more consideration and revise the standards and provide GAO with additional support to show what HUD has done to address this recommendation. We will assess these efforts once completed.
    Recommendation: The Secretary of Transportation should direct the Administrator of the Federal Highway Administration to revise policies and procedures to reasonably assure that management decisions contain the required elements and are issued timely in accordance with OMB guidance.

    Agency: Department of Transportation
    Status: Open
    Priority recommendation

    Comments: The Department of Transportation (DOT) agreed with this recommendation. DOT stated that it will, no later than December 31, 2017, instruct the Federal Highway Administration to design, revise, and implement procedures to comply with federal grant and financial management requirements by September 30, 2019. We will assess these efforts once completed.
    Recommendation: The Secretary of Transportation should direct the Administrator of the Federal Highway Administration to design and implement policies and procedures for identifying and managing recurring single audit findings using a risk-based approach.

    Agency: Department of Transportation
    Status: Open

    Comments: The Department of Transportation (DOT) agreed with this recommendation. DOT stated that it will, no later than December 31, 2017, instruct the Federal Highway Administration to design, revise, and implement procedures to comply with federal grant and financial management requirements by September 30, 2019. We will assess these efforts once completed.
    Recommendation: The Secretary of Transportation should direct the Administrator of the Federal Transit Administration to design policies and procedures to reasonably assure that all award recipients required to submit single audit reports do so in accordance with OMB guidance.

    Agency: Department of Transportation
    Status: Open
    Priority recommendation

    Comments: The Department of Transportation (DOT) agreed with this recommendation. DOT stated that it will, no later than December 31, 2017, instruct the Federal Transit Administration to design, revise, and implement procedures to comply with federal grant and financial management requirements by September 30, 2019. We will assess these efforts once completed. We will assess these efforts once completed.
    Recommendation: The Secretary of Transportation should direct the Administrator of the Federal Transit Administration to revise policies and procedures to reasonably assure that management decisions contain the required elements and are issued timely in accordance with OMB guidance.

    Agency: Department of Transportation
    Status: Open
    Priority recommendation

    Comments: The Department of Transportation (DOT) agreed with our recommendations. DOT stated that it will, no later than December 31, 2017, instruct the Federal Transit Administration to design, revise, and implement procedures to comply with federal grant and financial management requirements by September 30, 2019. We will assess these efforts once completed.
    Recommendation: The Secretary of Transportation should direct the Administrator of the Federal Transit Administration to design and implement policies and procedures for identifying and managing recurring single audit findings using a risk-based approach.

    Agency: Department of Transportation
    Status: Open

    Comments: The Department of Transportation (DOT) agreed with this recommendation. DOT stated that it will, no later than December 31, 2017, instruct the Federal Transit Administration to design, revise, and implement procedures to comply with federal grant and financial management requirements by September 30, 2019. We will assess these efforts once completed.
    Director: Asif A. Khan
    Phone: (202) 512-9869

    8 open recommendations
    Recommendation: The Secretary of the Army should direct the Internal Review Directorate under the Assistant Secretary of the Army, Financial Management and Comptroller, to develop written policies and procedures for all financial management-related audit findings and recommendations under its purview that include the following: (1) how the status of the recommendations will be tracked; (2) the process and criteria to be followed for prioritizing the findings and recommendations; (3) the process for developing CAPs to remediate the findings and recommendations, including the detailed CAP elements recommended by the Implementation Guide for OMB Circular A-123; and (4) the process for monitoring the status and progress of the CAPs, including the documentation to be maintained for monitoring CAP status and any actions to be taken if a lack of progress is found.

    Agency: Department of Defense: Department of the Army
    Status: Open

    Comments: The Army concurred with this recommendation. The Army stated that the Internal Review Directorate has completed updating its written standard operating procedures to include monitoring financial management-related external audit findings and recommendations. The Army stated that this new guidance includes an explanation of how recommendations will be tracked; how findings and recommendations will be prioritized; how status and progress of corrective action plans (CAPs) will be developed; and how the status and progress of CAPs will be monitored.
    Recommendation: The Secretary of the Army should direct the Accountability and Audit Readiness Directorate under the Assistant Secretary of the Army, Financial Management and Comptroller, to enhance the directorate's policies and procedures for (1) tracking and prioritizing all financial management-related audit findings and recommendations under its purview and (2) developing and monitoring CAPs for all such recommendations so that they include sufficient details, such as the criteria used to prioritize the CAPs, the recommended CAP elements, and the process for monitoring and documenting the progress and status of CAPs.

    Agency: Department of Defense: Department of the Army
    Status: Open

    Comments: The Army concurred with this recommendation. The Army stated that the Accountability and Audit Readiness Directorate has completed actions to enhance its current standard operating procedures to include (1) updating its corrective action plan (CAP) database and reporting tool, (2) documenting its reporting procedures, and (3) updating its CAP template to include additional elements recommended by the Implementation Guide for OMB Circular A-123. In addition, the Army stated that its policies and procedures include steps to incorporate external financial management-related audit findings assigned to the Accountability and Audit Readiness Directorate by the Internal Review Directorate and that the existing process the Army uses to prioritize findings and the related CAPs and to monitor the progress and status of CAPs has been documented.
    Recommendation: The Secretary of the Navy should, when finalizing the Navy's policies and procedures for identifying and tracking its CAPs to remediate financial management-related audit findings and recommendations, enhance this guidance so it includes detailed steps and specific procedures for confirming and validating the completeness and accuracy of the status of these audit findings and recommendations.

    Agency: Department of Defense: Department of the Navy
    Status: Open

    Comments: The Navy concurred with this recommendation. The Navy stated that it is (1) recording new findings and recommendations on a weekly basis in its deficiency database, (2) reviewing historical audits to ensure that previous findings and recommendations are recorded, and (3) collaborating with audit agencies to establish a process to reconcile the status of recommendations to ensure that its deficiency database accurately reports open and closed recommendations. The Navy also stated that these processes would be documented and implemented by January 31, 2017.
    Recommendation: The Secretary of the Air Force should design and document a comprehensive process to ensure that the complete universe of all financial management-related findings and recommendations from all audit sources is identified and tracked.

    Agency: Department of Defense: Department of the Air Force
    Status: Open

    Comments: The Air Force concurred with this recommendation. The Air Force stated that it will revise its existing process for identifying and tracking all financial management-related findings and recommendations from all audit sources. The Air Force stated that the process will include the procedures for summarizing the status of findings on a bi-monthly basis and providing a summary for the FIAR Governance Board meetings. The Air Force stated that it plans to implement this recommendation by January 31, 2018.
    Recommendation: The Secretary of the Air Force should update the Air Force's written policies and procedures for prioritizing financial management-related audit findings and recommendations from all audit sources and for developing and monitoring CAPs so that they include sufficient details. These procedures should include the following details: (1) The process to be followed for prioritizing the financial management-related findings and recommendations from audit sources. (2) The guidance for developing CAPs for all financial management-related audit findings and recommendations from all audit sources to include complete details, including the elements recommended by the Implementation Guide for OMB Circular A-123. (3) The process for monitoring the status of the CAPs for all financial management-related audit findings and recommendations from all audit sources, including the documentation to support any corrective actions taken, as recommended by the Implementation Guide for OMB Circular A-123.

    Agency: Department of Defense: Department of the Air Force
    Status: Open

    Comments: The Air Force concurred with this recommendation. The Air Force stated that it will revise its existing written policies and procedures for tracking and monitoring all financial management-related audit findings and recommendations. Specifically, the Air Force stated the these revised policies and procedures will (1) articulate prioritizing findings and recommendations; (2) provide guidance for developing detailed and actionable corrective action plans (CAPs), which address the condition and root cause of the findings and include elements recommended by OMB Circular A-123; and (3) provide clear guidance for monitoring the status and progress towards implementing and closing the CAPs. The Air Force plans to implement this recommendation by January 31, 2019.
    Recommendation: To improve DOD management's process for monitoring the military services' audit remediation efforts and to provide timely and useful information to stakeholders as needed, the Secretary of Defense should direct the Secretary of the Army, the Secretary of the Navy, and the Secretary of the Air Force to prepare and submit to the Under Secretary of Defense (Comptroller), on at least a bimonthly basis for availability at the FIAR Governance Board meetings, a summary of key information included in the CAPs that at a minimum contains the data elements recommended by the Implementation Guide for OMB Circular A-123 for each CAP related to critical capabilities for achieving audit readiness.

    Agency: Department of Defense
    Status: Open

    Comments: DOD concurred with this recommendation. DOD stated that it solicits input on a bi-monthly basis, on critical capability corrective action plans (CAPs) at a summary level. This information is provided routinely at regularly scheduled FIAR Governance Board meetings. DOD also stated that an updated notice of finding and recommendation (NFR) form template is being developed and will be provided to the military services to use for reporting this information so that it will include the recommended standard data elements outlined in OMB Circular A-123 to provide greater transparency into the nature of remediation plans. DOD also stated that FIAR Guidance will be updated to explicitly state that military services should include the OMB recommended standard data elements in CAPs.
    Recommendation: To reasonably assure that DOD management and external stakeholders have a comprehensive picture of the status of corrective actions needed for audit readiness throughout the department, the Secretary of Defense should direct the Under Secretary of Defense (Comptroller) to prepare a consolidated CAP management summary on a bimonthly basis that includes the data elements referred to above on the status of all CAPs related to critical capabilities for the military services and for the service providers and other defense organizations.

    Agency: Department of Defense
    Status: Open

    Comments: DOD partially concurred with this recommendation. According to DOD, the military services already provide summary-level updates on their critical capability corrective action plans (CAPs) at FIAR Governance Board meetings. It also stated that the template that is used to present CAPs to the FIAR Governance Board meetings at the summary level has been updated to align CAPs to critical capabilities. DOD still needs to address how all of the data elements from the Implementation Guide for OMB Circular A-123 will be summarized or otherwise reported for all CAPs pertaining to critical capabilities across the Department. In addition, DOD stated that because the DOD Comptroller takes responsibility for maintaining, monitoring, and reporting on the status of CAPs for the service providers and other defense organizations and of DOD-wide issues, the Comptroller will also summarize this information. However, DOD has not clarified what information from the military services will be summarized.
    Recommendation: To facilitate the development of a consolidated CAP management summary and the ability to efficiently respond to stakeholder requests, the Under Secretary of Defense (Comptroller) should develop and implement a centralized monitoring and reporting process that at a minimum (1) captures department-wide information on the military services' and other defense organizations' CAPs related to critical capabilities, including the standard data elements recommended in the Implementation Guide for OMB Circular A-123, and (2) maintains up-to-date information on the status of these CAPs.

    Agency: Department of Defense: Under Secretary of Defense (Comptroller)
    Status: Open

    Comments: DOD partially concurred with this recommendation. DOD stated that as outlined in the military services' responses to our recommendations directed to them, the Army, Navy, and Air Force have agreed to take the responsibility for developing, maintaining, and monitoring all CAPs at the level recommended by the Implementation Guide for OMB Circular A-123. Further, DOD stated that based on the Comptroller actively participating in monthly meetings with military services to gain an understanding of their CAPs and the information reported in bi-monthly FIAR Governance Board meetings, this provides the Department the ability to efficiently respond to stakeholder requests related to critical capabilities CAPs. However, DOD did not describe a centralized reporting process to ensure consistent standard data elements are provided in CAPs and that the information on the status of the CAPs is up to date.
    Director: Jacqueline M. Nowicki
    Phone: (617) 788-0580

    2 open recommendations
    Recommendation: PCSB should further explore ways to more accurately measure behavior-related time out of school--both partial and full day removals--not captured under current reporting procedures.

    Agency: DC Public Charter School Board
    Status: Open

    Comments: The DC Public Charter School Board did not comment on this recommendation. We will monitor the agency's efforts to address it.
    Recommendation: The D.C. Mayor should direct the Deputy Mayor for Education and the Office of the State Superintendent of Education to deepen collaboration with PCSB and other relevant stakeholders, such as charter school local educational agencies, to develop a coordinated plan to continue progress in reducing discipline rates and, as part of this process, make explicit their respective roles, responsibilities, and authorities with regard to discipline in D.C. charter schools. This plan could include developing additional guidance, training, or resources, consistent with the unique autonomy of charter schools.

    Agency: District of Columbia: Executive Office of the Mayor
    Status: Open

    Comments: The agency plans to continue to deepening their collaboration to reduce disciple rates. They will make explicit their common understanding about their relevant roles, and find further ways to cooperate on such matters as guidance, training, data, and other resources for schools.
    Director: Jennifer Grover
    Phone: (202) 512-7141

    2 open recommendations
    Recommendation: To ensure that C-TPAT program managers are provided consistent data from the C-TPAT field offices on security validations, the Commissioner of U.S. Customs and Border Protection should develop standardized guidance for the C-TPAT field offices to use in tracking and reporting information on the number of required and completed security validations.

    Agency: Department of Homeland Security: United States Customs and Border Protection
    Status: Open

    Comments: On April 28, 2017, CBP officials provided documentation--a common worksheet, instructions, and related standard operating procedures for C-TPAT field offices to use in tracking and reporting information to headquarters staff on security validations required and completed. We reviewed the information and interviewed C-TPAT officials in two field offices and C-TPAT's Plans and Operations Branch, which is responsible for overseeing these efforts, about the new procedures. In early August 2017, we asked for additional evidence that C-TPAT is ensuring one standard approach across its field offices for capturing and reporting security validations required and completed. The BBP liaison informed us that C-TPAT officials are to provide the additional evidence by the end of September 2017.
    Recommendation: To ensure the availability of complete and accurate data for managing the C-TPAT program and establishing and maintaining reliable indicators on the extent to which C-TPAT members receive benefits, the Commissioner of U.S. Customs and Border Protection should determine the specific problems that have led to questionable data contained in the Dashboard and develop an action plan, with milestones and completion dates, for correcting the data so that the C-TPAT program can produce accurate and reliable data for measuring C-TPAT member benefits.

    Agency: Department of Homeland Security: United States Customs and Border Protection
    Status: Open

    Comments: On July 28, 2017, CBP provided us with documentation, to include: a schedule of completed and planned activities related to refining data reporting system requirements, testing of preliminary results from new data runs, developing a reporting system for tracking security examination rates, and a copy of the results of a preliminary data run identifying shipment examination rates by mode of transportation and C-TPAT member Tier level. CBP staff informed us that the steps being taken to address this recommendation are to continue through the end of the 2017. In the interim, we are reviewing the documents CBP provided to determine what, if any, additional information we may need to assess progress in addressing this recommendation.
    Director: Gretta L. Goodwin
    Phone: (202) 512-8777

    1 open recommendations
    Recommendation: To ensure that the Capitol Police Board's current and any new approaches help enhance accountability, transparency, and effective external communication with its stakeholders, the Board should revise its Manual of Procedures to fully incorporate each of the leading practices for internal control and governance standards discussed in this report. In so doing, the Board should engage stakeholders in the revision process, such as by soliciting their input on any non-statutory changes that could particularly address the concerns stakeholders have raised, and incorporating their views as appropriate. If, in making revisions to its Manual, the Board determines that statutory changes may be helpful to enhance Board operations, then the Board should also engage with stakeholders on such proposed changes.

    Agency: Capitol Police Board
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: Diana Maurer
    Phone: (202) 512-8777

    2 open recommendations
    Recommendation: To better ensure grantees' compliance with the Drug-Free Communities Support Program's statutory requirements and to strengthen monitoring of grantee activities, SAMHSA should develop an action plan with time frames for addressing any deficiencies it finds through its reviews and making systemic changes to mitigate deficiencies on a prospective basis to strengthen the grant monitoring process.

    Agency: Department of Health and Human Services: Public Health Service: Substance Abuse and Mental Health Services Administration
    Status: Open

    Comments: As of April 2017, according to the Department of Health and Human Services, SAMHSA is currently in the process of implementing routine audits of all its grant files. SAMHSA will also conduct an audit specifically of DFC files to ensure compliance by the end of summer 2017. Additionally, SAMHSA will offer regular training to government project officers (GPO) on grant report requirements and will ensure DFC GPO participation. Finally, SAMHSA is actively implementing the Grants Enterprise Management System to streamline the grants management process and make the process for maintaining grant files automated. By the end of fall 2017, all newly awarded DFC grants will be in this system. By the end of fall 2018, all active DFC grants will utilize this system.
    Recommendation: To better ensure grantees' compliance with the Drug-Free Communities Support Program's statutory requirements and to strengthen monitoring of grantee activities, SAMHSA should develop and implement a method for ensuring that the grantee status reports it provides to ONDCP are complete and accurate.

    Agency: Department of Health and Human Services: Public Health Service: Substance Abuse and Mental Health Services Administration
    Status: Open

    Comments: As of April 2017, according to the Department of Health and Human Services, SAMHSA will develop a plan to ensure complete and accurate information is provided to ONDCP by the end of summer 2017.
    Director: Michael Clements
    Phone: (202) 512-8678

    1 open recommendations
    Recommendation: To promote transparency and accountability of federal spending, the Commissioner of the Fiscal Service should make basic information about Fiscal Service's use of financial agents publicly available in a central location, including compensation paid to each financial agent under its financial agency agreement and a description of the services provided.

    Agency: Department of the Treasury: Bureau of the Fiscal Service
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: David C. Trimble
    Phone: (202) 512-3841

    1 open recommendations
    including 1 priority recommendation
    Recommendation: To help provide a roadmap to effectively guide NNSA's effort to integrate and improve its financial management, the NNSA Administrator should direct the Program Director of Financial Integration to develop a plan for producing cost information that fully incorporates leading practices.

    Agency: Department of Energy: National Nuclear Security Administration
    Status: Open
    Priority recommendation

    Comments: NNSA agreed with the recommendation. In its written responses to our report, NNSA stated that it will address the items we identified in its annual update to Congress on its financial integration initiative.
    Director: Steve D. Morris
    Phone: (202) 512-3841

    1 open recommendations
    Recommendation: To guide the nation's efforts to improve the federal food safety oversight system and address ongoing fragmentation, the appropriate entities within the EOP should, in consultation with relevant federal agencies and other stakeholders, develop a national strategy that states the purpose of the strategy, establishes high-level sustained leadership, identifies resource requirements, monitors progress, and identifies short- and long-term actions to improve the food safety oversight system.

    Agency: Executive Office of the President
    Status: Open

    Comments: As of February 2017, the agency had not acted on our recommendation.
    Director: Katherine Iritani
    Phone: (202) 512-7114

    4 open recommendations
    Recommendation: To improve the collection of complete and consistent personal care services data and better ensure CMS can effectively monitor the states' provision of and spending on Medicaid personal care services, CMS should establish standard reporting guidance for personal care services collected through Transformed-MSIS (T-MSIS) to ensure that key data reported by states, such as procedure codes, provider identification numbers, units of service, and dates of service, are complete and consistent.

    Agency: Department of Health and Human Services: Centers for Medicare and Medicaid Services
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To improve the collection of complete and consistent personal care services data and better ensure CMS can effectively monitor the states' provision of and spending on Medicaid personal care services, CMS should better ensure, for all types of personal care services programs, that data on provision of personal care services and other home-and community-based services (HCBS) collected through T-MSIS claims can be specifically linked to the expenditure lines on the CMS-64 that correspond with those particular types of HCBS services.

    Agency: Department of Health and Human Services: Centers for Medicare and Medicaid Services
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To improve the collection of complete and consistent personal care services data and better ensure CMS can effectively monitor the states' provision of and spending on Medicaid personal care services, CMS should better ensure that personal care services data collected from states through T-MSIS and MBES comply with CMS reporting requirements.

    Agency: Department of Health and Human Services: Centers for Medicare and Medicaid Services
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To improve the collection of complete and consistent personal care services data and better ensure CMS can effectively monitor the states' provision of and spending on Medicaid personal care services, CMS should develop plans for analyzing and using personal care services data for program management and oversight.

    Agency: Department of Health and Human Services: Centers for Medicare and Medicaid Services
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: Kay E. Brown
    Phone: (202) 512-7215

    1 open recommendations
    Recommendation: To help states effectively address ongoing challenges related to ensuring the appropriate use of psychotropic medications for children in foster care, the Secretary of HHS should consider cost-effective ways to convene state child welfare, Medicaid, and other stakeholders to promote collaboration and information sharing within and across states on psychotropic medication oversight.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: HHS agreed with this recommendation and provided examples of the virtual convening of contingency groups they employed to provide technical assistance and peer to peer networking in child welfare. The agency plans to offer additional technical assistance that is specifically related to the topic of mental health and psychotropic medication. GAO will consider closing the recommendation when the agency completes these efforts.
    Director: Michael E. Clements
    Phone: (202) 512-8678

    2 open recommendations
    Recommendation: To help SEC address identified personnel management challenges, the Chair should enhance or expand the responsibilities and authority of the COO or other official or office so they can help ensure that improvements to communication and collaboration across SEC are made. For instance, if the duties of the COO were expanded, the COO could establish liaisons in each mission-critical office and division for SEC employees to contact or develop procedures to help facilitate communication and collaboration among the mission-critical office and divisions.

    Agency: United States Securities and Exchange Commission
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To help SEC address identified personnel management challenges, the Chair should develop and implement training for hiring specialists that is informed by a skills gap analysis.

    Agency: United States Securities and Exchange Commission
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: Alicia Puente Cackley
    Phone: (202) 512-8678

    1 open recommendations
    Recommendation: To improve the transparency and accountability over the compensation paid to WYO companies and set appropriate compensation rates, the FEMA administrator should take into account WYO company characteristics that may impact companies' expenses and profits when developing the new compensation methodology and rates.

    Agency: Department of Homeland Security: Directorate of Emergency Preparedness and Response: Federal Emergency Management Agency
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: Randall B. Williamson
    Phone: (202) 512-7114

    2 open recommendations
    including 1 priority recommendation
    Recommendation: To improve care for women veterans, the Secretary of Veterans Affairs should direct the Under Secretary for Health to strengthen the environment of care inspections process and VHA's oversight of this process by expanding the list of requirements that facility staff inspect for compliance to align with VHA's women's health handbook, ensuring that all patient care areas of the medical facility are inspected as required, clarifying the roles and responsibilities of VA medical facility staff responsible for identifying and addressing compliance, and establishing a process to verify that noncompliance information reported by facilities to VHA Central Office is accurate and complete.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: As of June 2017, VA has taken some actions to address this recommendation, but additional actions are needed to fully implement it. We will update the status of this recommendation when we receive additional information from VA.
    Recommendation: To improve care for women veterans, the Secretary of Veterans Affairs should direct the Under Secretary for Health to monitor women veterans' access to key sex-specific care services--mammography, maternity care, and gynecology--under current and future community care contracts. For those key services, monitoring should include an examination of appointment scheduling and completion times, driving times to appointments, and reasons appointments could not be scheduled with community providers.

    Agency: Department of Veterans Affairs
    Status: Open
    Priority recommendation

    Comments: As of June 2017, VHA still lacks data and performance measures for the availability under Choice of sex-specific care, such as mammograms, maternity care, or gynecology. In contrast, for another VA care in the community program, PC3 (a program that the Choice third party administrators also administer) VHA collects data and has performance measures to evaluate women veterans' access to mammography and maternity care. To fully implement this recommendation, VHA needs to extend the collection of data to include care delivered through the Choice Program and other community care programs and establish related performance measures.
    Director: Zina Merritt
    Phone: (202) 512-5257

    2 open recommendations
    Recommendation: To ensure that DOD's biennial core reporting procedures align with the reporting requirements in Section 2464 and each reporting agency provides accurate and complete information, the Secretary of Defense should direct the Under Secretary of Defense for Acquisition, Technology and Logistics to update DOD's guidance--in particular DOD Instruction 4151.20--to require future Biennial Core Reports to include instructions to the reporting agencies on how to (1) report additional depot workload performed that has not been identified as a core requirement, (2) accurately capture inter-service workload, (3) calculate shortfalls, and (4) estimate the cost of planned workload.

    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: To increase the transparency of future Biennial Core Reports, Congress should consider amending 10 USC 2464 to require DOD to include information such as (1) workload shortfalls at lower-level categories; (2) executed workload in similar categories that could be used to mitigate shortfalls; (3) progress on implementing mitigation plans; (4) data reported at the first-level category of the work breakdown structure, except for when shortfalls are identified; (5) explanations for first-level categories (i.e., Special Interest Items and Other) of the work breakdown structure; and (6) whether the core requirements reported in the previous Biennial Core Report have been executed.

    Agency: Congress
    Status: Open

    Comments: When we determine what steps the Congress has taken, we will provide updated information.
    Director: William B. Shear
    Phone: (202) 512-8678

    3 open recommendations
    Recommendation: To help business disaster victims and resource partners better access information about the disaster loan process, the Administrator of the Small Business Administration should integrate information resources such as the fact sheet, reference guide, and three-step process flier into its disaster loan assistance web portal and Partner Training Portal in a way that is more accessible to users.

    Agency: Small Business Administration
    Status: Open

    Comments: SBA stated that the disaster loan assistance portal includes links to various loan-related resources and a link to SBA.gov, where users can access the SBA Disaster Loan Program Reference Guide and online learning center. We will continue to follow up with SBA on whether the agency plans to centrally integrate the links to loan-related resources into its disaster loan assistance web portal and Partner Training Portal, so resources can be more accessible to users.
    Recommendation: To help reduce confusion about the disaster loan process and the time frames applicants may experience, the Administrator of the Small Business Administration should ensure the consistency of content across its disaster loan process resources by including in these written and online resources, as appropriate, the following: (1) the three-step process; (2) the types of documentation SBA may request and the general reasons why such information may be requested; and (3) estimates of loan processing time frames applicants might experience and external factors, such as the severity of a disaster, that may affect these time frames using, for example, estimates from its forecasting and related planning tools.

    Agency: Small Business Administration
    Status: Open

    Comments: SBA stated that the agency has provided a consistent messaging about the timeframe for making approval decisions on disaster loan applications: SBA's goal is to make a decision on all home and business disaster loan applications within 2-3 weeks, and this loan approval timeframe also is referenced in other loan-related resources and media interviews. We will continue to follow up with SBA on whether the agency plans to (a) ensure informational content is consistent across written and online resources, (b) also include in written and online resources the types of documentation SBA may request and general reasons for the information requests, and (c) tailor the general 2-3 week loan decision timeframe to the each disaster, including the severity of the disaster and other factors that may affect the timeframe, by using the agency's forecasting and related planning tools.
    Recommendation: To further assist disaster business loan applicants, the Administrator of the Small Business Administration should define technical terminology related to financial statements and other finance terminology on the disaster business loan application forms, in both electronic and paper format. For example, in the online application portal, SBA could incorporate a glossary in the "help" feature. Additionally, SBA could include a glossary in the paper application, so that business applicants who apply by mail can access the definitions as well as the general reasons why such information may be requested.

    Agency: Small Business Administration
    Status: Open

    Comments: SBA stated that the agency is developing a glossary of business financial terms to clearly define terminology used in SBA home and business disaster loan applications and required supporting financial documents. Once completed, SBA stated that it will make the glossary available through the agency's disaster loan assistance portal and the SBA.gov website. We will follow up with SBA once the agency completes the glossary of business financial terms.
    Director: Lawrance L. Evans, Jr.
    Phone: (202) 512-8678

    17 open recommendations
    Recommendation: To help improve the consistency of federal banking regulators' stress test requirements and help ensure that institutions overseen by different regulators receive consistent regulatory treatment, the heads of the Federal Reserve, the Federal Deposit Insurance Corporation, and the Office of the Comptroller of the Currency should harmonize their agencies' approach to granting extensions and exemptions from stress test requirements.

    Agency: Department of the Treasury: Office of the Comptroller of the Currency
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To help improve the consistency of federal banking regulators' stress test requirements and help ensure that institutions overseen by different regulators receive consistent regulatory treatment, the heads of the Federal Reserve, the Federal Deposit Insurance Corporation, and the Office of the Comptroller of the Currency should harmonize their agencies' approach to granting extensions and exemptions from stress test requirements.

    Agency: Federal Deposit Insurance Corporation
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To help improve the consistency of federal banking regulators' stress test requirements and help ensure that institutions overseen by different regulators receive consistent regulatory treatment, the heads of the Federal Reserve, the Federal Deposit Insurance Corporation, and the Office of the Comptroller of the Currency should harmonize their agencies' approach to granting extensions and exemptions from stress test requirements.

    Agency: Federal Reserve System
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To help provide stronger incentives for companies to perform company-run stress tests in a manner consistent with Federal Reserve goals, the Federal Reserve should remove company-run stress tests from the CCAR quantitative assessment.

    Agency: Federal Reserve System
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To increase transparency and improve CCAR effectiveness, the Federal Reserve should publicly disclose additional information that would allow for a better understanding of the methodology for completing qualitative assessments, such as the role of ratings and rankings and the extent to which they affect final determination decisions.

    Agency: Federal Reserve System
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To increase transparency and improve CCAR effectiveness, the Federal Reserve should, for future determinations to object or conditionally not object to a company's capital plan on qualitative grounds, disclose additional information about the reasons for the determinations.

    Agency: Federal Reserve System
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To increase transparency and improve CCAR effectiveness, the Federal Reserve should publicly disclose, on a periodic basis, information on capital planning practices observed during CCAR qualitative assessments, including practices the Federal Reserve considers stronger or leading practices.

    Agency: Federal Reserve System
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To increase transparency and improve CCAR effectiveness, the Federal Reserve should improve policies for official responses to CCAR companies by establishing procedures for notifying companies about time frames relating to Federal Reserve responses to company inquiries.

    Agency: Federal Reserve System
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To strengthen the scenario design process, the Federal Reserve should assess--and adjust as necessary--the overall level of severity of its severely adverse scenario by establishing a process to facilitate proactive consideration of levels of severity that may fall outside U.S. postwar historical experience.

    Agency: Federal Reserve System
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To strengthen the scenario design process, the Federal Reserve should assess--and adjust as necessary--the overall level of severity of its severely adverse scenario by expanding consideration of the trade-offs associated with different degrees of severity.

    Agency: Federal Reserve System
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To improve understanding of the range of potential crises against which the banking system would be resilient and the outcomes that might result from different scenarios, the Federal Reserve should assess whether a single severe supervisory scenario is sufficient to inform CCAR decisions and promote the resilience of the banking system. Such an assessment could include conducting sensitivity analysis involving multiple severe supervisory scenarios--potentially using CCAR data for a cycle that is already complete, to avoid concerns about tailoring the scenario to achieve a particular outcome.

    Agency: Federal Reserve System
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To help ensure that Federal Reserve stress tests do not amplify future economic cycles, the Federal Reserve should develop a process to test its proposed severely adverse scenario for procyclicality annually before finalizing and publicly releasing the supervisory scenarios.

    Agency: Federal Reserve System
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To improve the Federal Reserve's ability to manage model risk and ensure that decisions based on supervisory stress test results are informed by an understanding of model risk, the Federal Reserve should apply its model development principles to the combined system of models used in the supervisory stress tests.

    Agency: Federal Reserve System
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To improve the Federal Reserve's ability to manage model risk and ensure that decisions based on supervisory stress test results are informed by an understanding of model risk, the Federal Reserve should create an appropriate set of system-level model documentation, including an overview of how component models interact and key assumptions made in the design of model interactions.

    Agency: Federal Reserve System
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To improve the Federal Reserve's ability to manage model risk and ensure that decisions based on supervisory stress test results are informed by an understanding of model risk, the Federal Reserve should design and implement a process to test and document the sensitivity and uncertainty of the model system's output--the post-stress capital ratios used to make CCAR quantitative assessment determinations--including, at a minimum, the cumulative uncertainty surrounding the capital ratios and their sensitivity to key model parameters, specifications, and assumptions from across the system of models.

    Agency: Federal Reserve System
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To improve the Federal Reserve's ability to manage model risk and ensure that decisions based on supervisory stress test results are informed by an understanding of model risk, the Federal Reserve should design and implement a process to communicate information about the range and sources of uncertainty surrounding the post-stress capital ratio estimates to the Board during CCAR deliberations.

    Agency: Federal Reserve System
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To improve the Federal Reserve's ability to manage model risk and ensure that decisions based on supervisory stress test results are informed by an understanding of model risk, the Federal Reserve should design and implement a process for the Board and senior staff to articulate tolerance levels for key risks identified through sensitivity testing and for the degree of uncertainty in the projected capital ratios.

    Agency: Federal Reserve System
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: Melissa Emrey-Arras
    Phone: (617) 788-0534

    5 open recommendations
    Recommendation: To help ensure quality information is conveyed to servicemembers about how the Servicemembers Civil Relief Act (SCRA) interest rate cap applies to student loans, the Secretary of Defense should direct the secretaries of each service branch, and work with other secretaries as appropriate, to ensure that all information about the SCRA interest rate cap for student loans is accurate when provided to servicemembers and to those who work with servicemembers to help them obtain SCRA benefits, including information contained in outreach materials.

    Agency: Department of Defense
    Status: Open

    Comments: The Department of Defense (DOD) disagreed with this recommendation believing it to be unnecessary because it is already providing accurate information. Specifically, DOD noted that the information provided in several documents GAO reviewed is accurately based on statute whereas Education's updated requirement to automatically apply the cap is based on policy that could change in the future. Moreover, the automated process applies only to federal and commercial FFEL student loans in contrast to other types of debt. DOD said that providing information based on statute rather than policy would cause less confusion and was a better approach than what we recommend. However, our report noted that Education formalized the automated process through federal regulations, effective July 2016, which legally require servicers to use this process for all federal and commercial FFEL loans. In addition, DOD said it was unable to verify whether DOD's Military OneSource website inaccurately states that the SCRA rate cap does not apply to commercial FFEL loans. However, our searches of the website still turned up this inaccuracy. DOD said it would look into a means of verifying website information but that in the meantime, it is satisfied that its training provides correct information. Given that Military OneSource is a key source of information for servicemembers and that some documents DOD provided state that the SCRA rate cap does not apply to student loans, we continue to believe that servicemembers are not always receiving accurate and up-to-date information.
    Recommendation: To ensure that all eligible servicemembers with student loans receive the SCRA interest rate cap, the Attorney General should direct the Department of Justice to consider modifying its proposed changes to SCRA to require use of the automatic eligibility check for private student loans.

    Agency: Department of Justice: Office of the Attorney General
    Status: Open

    Comments: The Department of Justice (DOJ) stated that its current package of proposed legislative changes provides benefits to servicemembers with all kinds of loans, including private student loans. Rather than requiring servicemembers to submit written notice and a copy of military orders, they need only give oral or written notice of eligibility for the cap to their creditors. Creditors would then have to search the Department of Defense's records to verify the servicemembers' military service and apply the SCRA interest rate cap, when applicable. DOJ believes that these changes would significantly benefit all servicemembers with loans while providing a uniform standard for all types of creditors. The department added that it will consider its proposed changes to SCRA in future legislative proposals and plans to obtain feedback from stakeholders on how to improve SCRA's protections for servicemembers. However, as stated in our report, servicemembers with private student loans would still need to be aware of the rate cap in order to give notice, whether written or oral. Therefore, we encourage DOJ to consider updating its current proposal to require use of the automatic eligibility check by all student loan lenders and servicers. Not only would this ensure that servicemembers with private student loans receive a benefit for which they are eligible, but also that the interest rate cap is applied consistently across all types of student loans. The agency said that it would consider these changes to the SCRA in future legislative proposals and plans to obtain feedback from stakeholders on how the agency can propose to improve the SCRA's protections for servicemembers. However, as stated in our report, servicemembers with private student loans would still need to be aware of the rate cap in order to give notice, whether written or oral. Therefore, we encourage DOJ to consider updating its current proposal to require use of the automatic eligibility check by all student loan lenders and servicers. Not only would this ensure that servicemembers with private student loans receive a benefit for which they are eligible, but also that the interest rate cap is applied consistently across all types of student loans.
    Recommendation: To enhance customer service, the Secretary of Education should direct the Office of Federal Student Aid to identify ways to modify the data collected in its unified borrower complaint system to allow the agency to more precisely identify and analyze complaints specifically about the SCRA interest rate cap.

    Agency: Department of Education
    Status: Open

    Comments: The Department of Education said it is committed to accurately tracking the types of complaints it receives and will create a complainant subcategory for SCRA under the "Military and Veterans Benefit" category. In addition, it will continue to run periodic key word searches to identify other complaints that may have been miscategorized by the complainant, related to the requirements of the SCRA, and ensure that they are considered appropriately. GAO will consider closing this recommendation when the department has provided evidence that it has completed these efforts.
    Recommendation: To better ensure that servicemembers with private student loans benefit from the SCRA interest rate cap, the Director of the Consumer Financial Protection Bureau and the Attorney General of the Department of Justice should coordinate with each other, and with the four federal financial regulators, as appropriate, to determine the best way to ensure routine oversight of SCRA compliance for all nonbank private student loan lenders and servicers. If CFPB and DOJ determine that additional statutory authority is needed to facilitate such oversight, CFPB and DOJ should develop a legislative proposal for Congress.

    Agency: Consumer Financial Protection Bureau
    Status: Open

    Comments: The Consumer Financial Protection Bureau (CFPB) stated that it is committed to working with the Department of Justice (DOJ) and federal financial regulators, when possible, to facilitate oversight of SCRA compliance and that it will support all relevant federal agencies in using their respective authorities to identify and address SCRA violations as efficiently and effectively as possible. While CFPB coordinates with DOJ and other federal regulators in general, there is still no single agency authorized to enforce SCRA compliance among nonbank private student loan lenders and servicers, and no entity is conducting onsite supervisory reviews of these lenders and servicers. In addition, while CFPB may refer complaints from servicemembers about the SCRA rate cap for private student loans to DOJ and other financial regulators, we believe this does not constitute routine, proactive oversight and also presumes servicemembers are aware of the SCRA rate cap. GAO will consider closing this recommendation when the bureau has provided evidence of actions it has taken to facilitate routine oversight of SCRA compliance for all nonbank private student loan lenders and servicers.
    Recommendation: To better ensure that servicemembers with private student loans benefit from the SCRA interest rate cap, the Director of the Consumer Financial Protection Bureau and the Attorney General of the Department of Justice should coordinate with each other, and with the four federal financial regulators, as appropriate, to determine the best way to ensure routine oversight of SCRA compliance for all nonbank private student loan lenders and servicers. If CFPB and DOJ determine that additional statutory authority is needed to facilitate such oversight, CFPB and DOJ should develop a legislative proposal for Congress.

    Agency: Department of Justice: Office of the Attorney General
    Status: Open

    Comments: The Department of Justice (DOJ) believes that it is in full compliance with this recommendation and that the four federal financial regulators do not have statutory authority to examine nonbank private student loan lenders and servicers unaffiliated with a depository institution. DOJ stated that it already coordinates extensively with the Consumer Financial Protection Bureau (CFPB) and the financial regulators concerning SCRA compliance through such mechanisms as referrals from CFPB for any SCRA-related violations and access to its consumer complaint database, and regular meetings with CFPB, and that it will continue to be built upon these efforts. While these mechanisms are commendable, GAO believes they do not constitute exercising routine oversight of nonbank private student loan lenders and servicers who are not affiliated with a depository institution. We believe that additional interagency coordination, including working with CFPB to seek additional statutory authority, as needed, is necessary to ensure routine SCRA compliance.
    Director: Beryl H. Davis
    Phone: (202) 512-2623

    2 open recommendations
    Recommendation: To provide increased oversight of AOC and to keep the Architect and the Congress fully and currently informed, the AOC OIG should revise and implement policies and procedures to provide audit reports that are based on planning that includes an assessment of risk and the assignment of priorities, consistent with requirements in CIGIE's Quality Standards for Federal Offices of Inspector General.

    Agency: Architect of the Capitol
    Status: Open

    Comments: The AOC OIG has met the intent of GAO recommendation related to "revising" policies and procedures. We have verified that AOC OIG's policies (dated February 2017) have been revised and now require an assessment of risk and the assignment of priorities, consistent with requirements in CIGIE's Quality Standards for Federal Offices of Inspector General. However, we do not believe AOC OIG has met the intent of GAO recommendation related to "implementing" policies and procedures. In June 2017, the AOC OIG informed us that it plans to complete a risk assessment in August 2017 and use the results from the risk assessment to aid in developing the AOC OIG fiscal year 2018 audit plan, which AOC OIG plans to complete by October 1, 2017. To fully implement the recommendation, we believe AOC OIG still needs to (1) complete the risk assessment and (2) show how it used the results of the risk assessment to improve the scope of what needs to be audited. We will continue to monitor AOC OIG's actions to address this recommendation.
    Recommendation: To reduce the risk that fraud, waste, and abuse and criminal activities are not detected or fully addressed, the AOC OIG should (1) work with CIGIE to obtain a peer review from another federal OIG of the AOC OIG's overall investigative operations, including consideration of the OIG's reliance on investigations performed by other entities, and (2) make any needed changes in its operating procedures based on the results of the review to help ensure that investigations of AOC are conducted in accordance with CIGIE standards for investigations and AOC Inspector General Act of 1978 (IG Act) requirements.

    Agency: Architect of the Capitol
    Status: Open

    Comments: On April 27, 2017, the OIG informed us that it has scheduled with CIGIE an external peer review of AOC investigative operations. The Federal Housing Finance Agency OIG is scheduled to perform this review in August 2017. This external review will also include assessing the AOC OIG's reliance on other OIGs and the U.S. Capitol Police to complete certain investigations. Further, AOC OIG indicated that after they receive the results of this peer review, they will make needed changes in operating procedures consistent with the GAO recommendation. We will continue to monitor AOC OIG's actions to address this recommendation.
    Director: Susan Fleming
    Phone: (202) 512-2834

    3 open recommendations
    Recommendation: To determine whether CSA interventions influence motor carrier safety performance, the Secretary of Transportation should direct the FMCSA Administrator to identify and implement, as appropriate, methods to evaluate the effectiveness of individual intervention types or common intervention patterns to obtain more complete, appropriate, and accurate information on the effectiveness of interventions in improving motor carrier safety performance. In identifying and implementing appropriate methods, FMCSA should incorporate accepted practices for designing program effectiveness evaluations, including practices that would enable FMCSA to more confidently attribute changes in carriers' safety behavior to CSA interventions.

    Agency: Department of Transportation
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To understand the efficiency of CSA interventions the Secretary of Transportation should direct the FMCSA Administrator to update FMCSA's cost estimates to determine the resources currently used to conduct individual intervention types and ensure FMCSA has cost information that is representative of all states.

    Agency: Department of Transportation
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To enable FMCSA management to monitor the agency's progress in achieving its effectiveness and efficiency outcomes for CSA interventions and balance priorities, the Secretary of Transportation should direct the FMCSA Administrator to establish and use performance measures to regularly monitor progress toward both FMCSA's effectiveness outcome and its efficiency outcome.

    Agency: Department of Transportation
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: Timothy J. DiNapoli
    Phone: (202) 512-4841

    5 open recommendations
    including 4 priority recommendations
    Recommendation: To better promote federal agency accountability for implementing the FSSI and category management initiatives, the Administrator of Federal Procurement Policy should ensure that transition plans are submitted and monitored as required by FSSI guidance and guidance governing specific category management initiatives.

    Agency: Executive Office of the President: Office of Management and Budget: Office of Federal Procurement Policy
    Status: Open
    Priority recommendation

    Comments: In October 2016, Office of Management and Budget (OMB) staff agreed that agency transitions plans should be submitted and monitored in accordance with guidance, as GAO recommended in October 2016. OMB staff indicated that all FSSIs are now being evaluated against best in class criteria as part of the migration to a category management approach to federal procurement. Further, OMB staff stated that OMB will issue additional policy or guidance as necessary. GAO believes these actions, if implemented, would meet the intent of the recommendation. As of August 1, 2017, OMB staff indicated they are continuing efforts to implement this recommendation. Given that transition plans were also required under FSSI guidance but were not submitted or monitored, it will be important for OMB to ensure that agencies follow through on submitting required plans going forward.
    Recommendation: To better promote federal agency accountability for implementing the FSSI and category management initiatives, the Administrator of Federal Procurement Policy should update the Leadership Council charter to establish an expectation that Leadership Council agencies develop agency-specific targets for use of the solutions approved.

    Agency: Executive Office of the President: Office of Management and Budget: Office of Federal Procurement Policy
    Status: Open
    Priority recommendation

    Comments: In October 2016, OMB staff agreed with the need for agency-specific targets for use of FSSI and category management initiatives as GAO recommended. OMB staff recommended, however, that this be accomplished through the Category Management governance and reporting procedures and processes that will be instituted in upcoming guidance, rather than an update to the Leadership Council charter. In October 2016, OMB issued a draft circular on category management establishing that spend under management will be the principal measure OMB will use to assess agency adoption of category management. OMB staff indicated that they plan to evaluate at least annually agencies' spend under management results, which includes agency adoption of best in class solutions, and then review with agency leaders progress toward meeting goals. As of August 1, 2017, OMB staff indicated they are continuing efforts to implement this recommendation. Given the low agency usage of the FSSIs, without such actions, and ensuring these targets and measures are set, OMB, and specifically the Office of Federal Procurement Policy, will lack the means to monitor progress and hold large procurement agencies accountable for using existing FSSIs or best in class solutions identified under subsequent category management efforts.
    Recommendation: To better promote federal agency accountability for implementing the FSSI and category management initiatives, the Administrator of Federal Procurement Policy should revise the 2015 category management guidance to establish a process for setting targets and performance measures for each Leadership Council agency's adoption of proposed FSSIs and category management solutions and ensure agency specific targets and measures are set.

    Agency: Executive Office of the President: Office of Management and Budget: Office of Federal Procurement Policy
    Status: Open
    Priority recommendation

    Comments: In October 2016, Office of Management and Budget (OMB) staff agreed that Leadership Council agency progress towards implementing category management should be tracked and measured as we recommended. OMB staff reported that guidance is in draft form in which agency progress will be measured using the Spend Under Management (SUM) model which provides an assessment of category management maturity for each of the ten government-wide categories as evaluated against five attributes: leadership, strategy, data, tools, and metrics. OMB will assess agency progress no less than annually and will engage agency leaders in regularly reviewing progress toward their goals. In addition, OMB will track agency spend through best in class contracts and these data will likely be used as an internal category metric and shared with the agencies. Taken together, these actions are responsive to GAO?s recommendations. As of August 1, 2017, OMB staff indicated they are continuing efforts to implement this recommendation. Given the low use of the FSSIs, OMB should continue to carefully monitor category management implementations as it moves forward and ensure that OFPP uses the planned targets and measures to hold agencies accountable for individual results. In short, greater accountability can lead to increased savings.
    Recommendation: To better promote federal agency accountability for implementing the FSSI and category management initiatives, the Administrator of Federal Procurement Policy should report on agency specific targets and metrics as part of the category management Cross-Agency Priority goal.

    Agency: Executive Office of the President: Office of Management and Budget: Office of Federal Procurement Policy
    Status: Open
    Priority recommendation

    Comments: In October 2016, Office of Management and Budget (OMB) staff agreed that agency specific targets and metrics should be reported as GAO recommended in October 2016. OMB staff indicated that results achieved relative to the Category Management Cross Agency Priority (CAP) goal targets will continue to be reported on a quarterly basis on Peformance.gov but that they will likely not include agency specific targets and metrics. Rather, OMB staff indicated that agency spending through best in class solutions will be tracked and used as an internal category metric and that OMB will engage agency leaders in regularly reviewing progress toward their goals and assess agencies no less than annually. GAO believes these actions, if implemented, would meet the intent of the recommendation. As of August 1, 2017, OMB staff indicated they are continuing efforts to implement this recommendation. Given the low agency usage of the FSSIs, OMB needs to monitor progress and hold large procurement agencies accountable for using existing FSSIs or best in class solutions identified under subsequent category management efforts.
    Recommendation: To improve the management of current FSSIs, the GSA FSSI program management office should provide oversight and support to the Information Retrieval FSSI to better align their practices with current strategic sourcing guidance related to collecting and using transactional data to calculate savings.

    Agency: General Services Administration
    Status: Open

    Comments: In response to our recommendation, GSA conducted a gap analysis of the Information Retrieval FSSI and its compliance with FSSI standards and provided the Library of Congress with FSSI best practice tools and resources related to collecting transactional data and calculating savings. According to GSA, the Library of Congress intends to address gaps to support the goal of implementation in the next Information Retrieval award in 2018. GSA will monitor progress, and provide feedback and assistance.
    Director: David Powner
    Phone: (202) 512-9286

    25 open recommendations
    Recommendation: To improve federal agencies' efforts to rationalize their portfolio of applications, the heads of the Departments of Agriculture, Commerce, Education, Energy, Health and Human Services, Housing and Urban Development, the Interior, Labor, State, Transportation, the Treasury, and Veterans Affairs; and heads of the Environmental Protection Agency; National Aeronautics and Space Administration; National Science Foundation; Nuclear Regulatory Commission; Office of Personnel Management; Small Business Administration; Social Security Administration; and U.S. Agency for International Development should direct their Chief Information Officers (CIOs) and other responsible officials to improve their inventories by taking steps to fully address the practices we identified as being partially met or not met.

    Agency: United States Agency for International Development
    Status: Open

    Comments: We plan to follow up on the agency's actions to implement this recommendation.
    Recommendation: To improve federal agencies' efforts to rationalize their portfolio of applications, the heads of the Departments of Agriculture, Commerce, Education, Energy, Health and Human Services, Housing and Urban Development, the Interior, Labor, State, Transportation, the Treasury, and Veterans Affairs; and heads of the Environmental Protection Agency; National Aeronautics and Space Administration; National Science Foundation; Nuclear Regulatory Commission; Office of Personnel Management; Small Business Administration; Social Security Administration; and U.S. Agency for International Development should direct their Chief Information Officers (CIOs) and other responsible officials to improve their inventories by taking steps to fully address the practices we identified as being partially met or not met.

    Agency: Department of Agriculture
    Status: Open

    Comments: In its comments on a draft of our report, the department concurred with our recommendation. Subsequent to the department informing us that it has taken action to implement the recommendation, we will follow up.
    Recommendation: To improve federal agencies' efforts to rationalize their portfolio of applications, the heads of the Departments of Agriculture, Commerce, Education, Energy, Health and Human Services, Housing and Urban Development, the Interior, Labor, State, Transportation, the Treasury, and Veterans Affairs; and heads of the Environmental Protection Agency; National Aeronautics and Space Administration; National Science Foundation; Nuclear Regulatory Commission; Office of Personnel Management; Small Business Administration; Social Security Administration; and U.S. Agency for International Development should direct their Chief Information Officers (CIOs) and other responsible officials to improve their inventories by taking steps to fully address the practices we identified as being partially met or not met.

    Agency: Department of Education
    Status: Open

    Comments: In its comments on a draft of our report, the department concurred with our recommendation. Subsequent to the department informing us that it has taken action to implement the recommendation, we will follow up.
    Recommendation: To improve federal agencies' efforts to rationalize their portfolio of applications, the heads of the Departments of Agriculture, Commerce, Education, Energy, Health and Human Services, Housing and Urban Development, the Interior, Labor, State, Transportation, the Treasury, and Veterans Affairs; and heads of the Environmental Protection Agency; National Aeronautics and Space Administration; National Science Foundation; Nuclear Regulatory Commission; Office of Personnel Management; Small Business Administration; Social Security Administration; and U.S. Agency for International Development should direct their Chief Information Officers (CIOs) and other responsible officials to improve their inventories by taking steps to fully address the practices we identified as being partially met or not met.

    Agency: Department of Commerce
    Status: Open

    Comments: In its comments on a draft of our report, the department concurred with our recommendation. Subsequent to the department informing us that it has taken action to implement the recommendation, we will follow up.
    Recommendation: To improve federal agencies' efforts to rationalize their portfolio of applications, the heads of the Departments of Agriculture, Commerce, Education, Energy, Health and Human Services, Housing and Urban Development, the Interior, Labor, State, Transportation, the Treasury, and Veterans Affairs; and heads of the Environmental Protection Agency; National Aeronautics and Space Administration; National Science Foundation; Nuclear Regulatory Commission; Office of Personnel Management; Small Business Administration; Social Security Administration; and U.S. Agency for International Development should direct their Chief Information Officers (CIOs) and other responsible officials to improve their inventories by taking steps to fully address the practices we identified as being partially met or not met.

    Agency: Department of Energy
    Status: Open

    Comments: In its comments on a draft of our report, the department concurred with our recommendation. Subsequent to the department informing us that it has taken action to implement the recommendation, we will follow up.
    Recommendation: To improve federal agencies' efforts to rationalize their portfolio of applications, the heads of the Departments of Agriculture, Commerce, Education, Energy, Health and Human Services, Housing and Urban Development, the Interior, Labor, State, Transportation, the Treasury, and Veterans Affairs; and heads of the Environmental Protection Agency; National Aeronautics and Space Administration; National Science Foundation; Nuclear Regulatory Commission; Office of Personnel Management; Small Business Administration; Social Security Administration; and U.S. Agency for International Development should direct their Chief Information Officers (CIOs) and other responsible officials to improve their inventories by taking steps to fully address the practices we identified as being partially met or not met.

    Agency: Department of Housing and Urban Development
    Status: Open

    Comments: In its comments on a draft of our report, the department concurred with our recommendation. Subsequent to the department informing us that it has taken action to implement the recommendation, we will follow up.
    Recommendation: To improve federal agencies' efforts to rationalize their portfolio of applications, the heads of the Departments of Agriculture, Commerce, Education, Energy, Health and Human Services, Housing and Urban Development, the Interior, Labor, State, Transportation, the Treasury, and Veterans Affairs; and heads of the Environmental Protection Agency; National Aeronautics and Space Administration; National Science Foundation; Nuclear Regulatory Commission; Office of Personnel Management; Small Business Administration; Social Security Administration; and U.S. Agency for International Development should direct their Chief Information Officers (CIOs) and other responsible officials to improve their inventories by taking steps to fully address the practices we identified as being partially met or not met.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: In its comments on a draft of our report, the department concurred with our recommendation. Subsequent to the department informing us that it has taken action to implement the recommendation, we will follow up.
    Recommendation: To improve federal agencies' efforts to rationalize their portfolio of applications, the heads of the Departments of Agriculture, Commerce, Education, Energy, Health and Human Services, Housing and Urban Development, the Interior, Labor, State, Transportation, the Treasury, and Veterans Affairs; and heads of the Environmental Protection Agency; National Aeronautics and Space Administration; National Science Foundation; Nuclear Regulatory Commission; Office of Personnel Management; Small Business Administration; Social Security Administration; and U.S. Agency for International Development should direct their Chief Information Officers (CIOs) and other responsible officials to improve their inventories by taking steps to fully address the practices we identified as being partially met or not met.

    Agency: Social Security Administration
    Status: Open

    Comments: In its comments on a draft of our report, SSA agreed with our recommendation. Subsequent to SSA informing us that it has taken action to implement the recommendation, we will follow up.
    Recommendation: To improve federal agencies' efforts to rationalize their portfolio of applications, the heads of the Departments of Agriculture, Commerce, Education, Energy, Health and Human Services, Housing and Urban Development, the Interior, Labor, State, Transportation, the Treasury, and Veterans Affairs; and heads of the Environmental Protection Agency; National Aeronautics and Space Administration; National Science Foundation; Nuclear Regulatory Commission; Office of Personnel Management; Small Business Administration; Social Security Administration; and U.S. Agency for International Development should direct their Chief Information Officers (CIOs) and other responsible officials to improve their inventories by taking steps to fully address the practices we identified as being partially met or not met.

    Agency: Department of the Interior
    Status: Open

    Comments: We plan to follow up on the department's actions to implement this recommendation.
    Recommendation: To improve federal agencies' efforts to rationalize their portfolio of applications, the heads of the Departments of Agriculture, Commerce, Education, Energy, Health and Human Services, Housing and Urban Development, the Interior, Labor, State, Transportation, the Treasury, and Veterans Affairs; and heads of the Environmental Protection Agency; National Aeronautics and Space Administration; National Science Foundation; Nuclear Regulatory Commission; Office of Personnel Management; Small Business Administration; Social Security Administration; and U.S. Agency for International Development should direct their Chief Information Officers (CIOs) and other responsible officials to improve their inventories by taking steps to fully address the practices we identified as being partially met or not met.

    Agency: Department of Transportation
    Status: Open

    Comments: In its comments on a draft of our report, the department concurred with our recommendation. Subsequent to the department informing us that it has taken action to implement the recommendation, we will follow up.
    Recommendation: To improve federal agencies' efforts to rationalize their portfolio of applications, the heads of the Departments of Agriculture, Commerce, Education, Energy, Health and Human Services, Housing and Urban Development, the Interior, Labor, State, Transportation, the Treasury, and Veterans Affairs; and heads of the Environmental Protection Agency; National Aeronautics and Space Administration; National Science Foundation; Nuclear Regulatory Commission; Office of Personnel Management; Small Business Administration; Social Security Administration; and U.S. Agency for International Development should direct their Chief Information Officers (CIOs) and other responsible officials to improve their inventories by taking steps to fully address the practices we identified as being partially met or not met.

    Agency: Department of Labor
    Status: Open

    Comments: In its comments on a draft of our report, the department concurred with our recommendation. Subsequent to the department informing us that it has taken action to implement the recommendation, we will follow up.
    Recommendation: To improve federal agencies' efforts to rationalize their portfolio of applications, the heads of the Departments of Agriculture, Commerce, Education, Energy, Health and Human Services, Housing and Urban Development, the Interior, Labor, State, Transportation, the Treasury, and Veterans Affairs; and heads of the Environmental Protection Agency; National Aeronautics and Space Administration; National Science Foundation; Nuclear Regulatory Commission; Office of Personnel Management; Small Business Administration; Social Security Administration; and U.S. Agency for International Development should direct their Chief Information Officers (CIOs) and other responsible officials to improve their inventories by taking steps to fully address the practices we identified as being partially met or not met.

    Agency: Department of the Treasury
    Status: Open

    Comments: The department said it had no comments on our draft report and recommendation. We plan to follow up.
    Recommendation: To improve federal agencies' efforts to rationalize their portfolio of applications, the heads of the Departments of Agriculture, Commerce, Education, Energy, Health and Human Services, Housing and Urban Development, the Interior, Labor, State, Transportation, the Treasury, and Veterans Affairs; and heads of the Environmental Protection Agency; National Aeronautics and Space Administration; National Science Foundation; Nuclear Regulatory Commission; Office of Personnel Management; Small Business Administration; Social Security Administration; and U.S. Agency for International Development should direct their Chief Information Officers (CIOs) and other responsible officials to improve their inventories by taking steps to fully address the practices we identified as being partially met or not met.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: In its comments on a draft of our report, the department concurred with our recommendation. Subsequent to the department informing us that it has taken action to implement the recommendation, we will follow up.
    Recommendation: To improve federal agencies' efforts to rationalize their portfolio of applications, the heads of the Departments of Agriculture, Commerce, Education, Energy, Health and Human Services, Housing and Urban Development, the Interior, Labor, State, Transportation, the Treasury, and Veterans Affairs; and heads of the Environmental Protection Agency; National Aeronautics and Space Administration; National Science Foundation; Nuclear Regulatory Commission; Office of Personnel Management; Small Business Administration; Social Security Administration; and U.S. Agency for International Development should direct their Chief Information Officers (CIOs) and other responsible officials to improve their inventories by taking steps to fully address the practices we identified as being partially met or not met.

    Agency: Department of State
    Status: Open

    Comments: In its comments on a draft of our report, the department concurred with our recommendation. Subsequent to the department informing us that it has taken action to implement the recommendation, we will follow up.
    Recommendation: To improve federal agencies' efforts to rationalize their portfolio of applications, the heads of the Departments of Agriculture, Commerce, Education, Energy, Health and Human Services, Housing and Urban Development, the Interior, Labor, State, Transportation, the Treasury, and Veterans Affairs; and heads of the Environmental Protection Agency; National Aeronautics and Space Administration; National Science Foundation; Nuclear Regulatory Commission; Office of Personnel Management; Small Business Administration; Social Security Administration; and U.S. Agency for International Development should direct their Chief Information Officers (CIOs) and other responsible officials to improve their inventories by taking steps to fully address the practices we identified as being partially met or not met.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: In its comments on a draft of our report, EPA generally agreed with our recommendation. Subsequent to EPA informing us that it has taken action to implement the recommendation, we will follow up.
    Recommendation: To improve federal agencies' efforts to rationalize their portfolio of applications, the heads of the Departments of Agriculture, Commerce, Education, Energy, Health and Human Services, Housing and Urban Development, the Interior, Labor, State, Transportation, the Treasury, and Veterans Affairs; and heads of the Environmental Protection Agency; National Aeronautics and Space Administration; National Science Foundation; Nuclear Regulatory Commission; Office of Personnel Management; Small Business Administration; Social Security Administration; and U.S. Agency for International Development should direct their Chief Information Officers (CIOs) and other responsible officials to improve their inventories by taking steps to fully address the practices we identified as being partially met or not met.

    Agency: National Aeronautics and Space Administration
    Status: Open

    Comments: In its comments on a draft of our report, NASA concurred with our recommendation. Subsequent to NASA informing us that it has taken action to implement the recommendation, we will follow up.
    Recommendation: To improve federal agencies' efforts to rationalize their portfolio of applications, the heads of the Departments of Agriculture, Commerce, Education, Energy, Health and Human Services, Housing and Urban Development, the Interior, Labor, State, Transportation, the Treasury, and Veterans Affairs; and heads of the Environmental Protection Agency; National Aeronautics and Space Administration; National Science Foundation; Nuclear Regulatory Commission; Office of Personnel Management; Small Business Administration; Social Security Administration; and U.S. Agency for International Development should direct their Chief Information Officers (CIOs) and other responsible officials to improve their inventories by taking steps to fully address the practices we identified as being partially met or not met.

    Agency: National Science Foundation
    Status: Open

    Comments: NSF stated that it had no comments on our draft report and recommendation. We will plan to follow up.
    Recommendation: To improve federal agencies' efforts to rationalize their portfolio of applications, the heads of the Departments of Agriculture, Commerce, Education, Energy, Health and Human Services, Housing and Urban Development, the Interior, Labor, State, Transportation, the Treasury, and Veterans Affairs; and heads of the Environmental Protection Agency; National Aeronautics and Space Administration; National Science Foundation; Nuclear Regulatory Commission; Office of Personnel Management; Small Business Administration; Social Security Administration; and U.S. Agency for International Development should direct their Chief Information Officers (CIOs) and other responsible officials to improve their inventories by taking steps to fully address the practices we identified as being partially met or not met.

    Agency: Small Business Administration
    Status: Open

    Comments: In comments on a draft of our report, SBA said the report captures its current posture. We plan to follow up.
    Recommendation: To improve federal agencies' efforts to rationalize their portfolio of applications, the heads of the Departments of Agriculture, Commerce, Education, Energy, Health and Human Services, Housing and Urban Development, the Interior, Labor, State, Transportation, the Treasury, and Veterans Affairs; and heads of the Environmental Protection Agency; National Aeronautics and Space Administration; National Science Foundation; Nuclear Regulatory Commission; Office of Personnel Management; Small Business Administration; Social Security Administration; and U.S. Agency for International Development should direct their Chief Information Officers (CIOs) and other responsible officials to improve their inventories by taking steps to fully address the practices we identified as being partially met or not met.

    Agency: Nuclear Regulatory Commission
    Status: Open

    Comments: In comments on a draft of our report, NRC stated that it generally agreed with the report. We plan to follow up.
    Recommendation: To improve federal agencies' efforts to rationalize their portfolio of applications, the heads of the Departments of Agriculture, Commerce, Education, Energy, Health and Human Services, Housing and Urban Development, the Interior, Labor, State, Transportation, the Treasury, and Veterans Affairs; and heads of the Environmental Protection Agency; National Aeronautics and Space Administration; National Science Foundation; Nuclear Regulatory Commission; Office of Personnel Management; Small Business Administration; Social Security Administration; and U.S. Agency for International Development should direct their Chief Information Officers (CIOs) and other responsible officials to improve their inventories by taking steps to fully address the practices we identified as being partially met or not met.

    Agency: Office of Personnel Management
    Status: Open

    Comments: In its comments on a draft of our report, OPM concurred with our recommendation. Subsequent to OPM informing us that it has taken action to implement the recommendation, we will follow up.
    Recommendation: To improve federal agencies' efforts to rationalize their portfolio of applications, the Secretaries of Defense, Homeland Security, the Interior, and Labor; and the Director of the National Science Foundation should direct the CIOs and other responsible officials to modify existing investment management processes to address applications more completely. Specifically, the Secretary of Defense should direct the responsible official to modify the department's existing processes to collect and review cost, technical, and business information for the enterprise and business IT systems within the Enterprise Information Environment Mission Area applications which are currently not reviewed as part of the department's process for business systems.

    Agency: Department of Defense
    Status: Open

    Comments: In comments on a draft of our report, the department disagreed with our recommendation. We plan to follow up.
    Recommendation: To improve federal agencies' efforts to rationalize their portfolio of applications, the Secretaries of Defense, Homeland Security, the Interior, and Labor; and the Director of the National Science Foundation should direct the CIOs and other responsible officials to modify existing investment management processes to address applications more completely. Specifically, the Secretary of Homeland Security should direct the department's CIO to identify one high-cost function it could collect detailed cost, technical, and business information for and modify existing processes to collect and review this information.

    Agency: Department of Homeland Security
    Status: Open

    Comments: In its comments on a draft of our report, the department concurred with our recommendation. Subsequent to the department informing us that it has taken action to implement the recommendation, we will follow up.
    Recommendation: To improve federal agencies' efforts to rationalize their portfolio of applications, the Secretaries of Defense, Homeland Security, the Interior, and Labor; and the Director of the National Science Foundation should direct the CIOs and other responsible officials to modify existing investment management processes to address applications more completely. Specifically, the Secretary of the Interior should direct the department's CIO to document and implement a plan for establishing policy that would define a standard analytical technique for rationalizing the investment portfolio.

    Agency: Department of the Interior
    Status: Open

    Comments: We plan to follow up on the department's actions to implement this recommendation.
    Recommendation: To improve federal agencies' efforts to rationalize their portfolio of applications, the Secretaries of Defense, Homeland Security, the Interior, and Labor; and the Director of the National Science Foundation should direct the CIOs and other responsible officials to modify existing investment management processes to address applications more completely. Specifically, the Secretary of Labor should direct the department's CIO to consider a segmented approach to further rationalize and identify a function for which it would modify existing processes to collect and review application-specific cost, technical, and business value information.

    Agency: Department of Labor
    Status: Open

    Comments: In its comments on a draft of our report, the department concurred with our recommendation. Subsequent to the department informing us that it has taken action to implement the recommendation, we will follow up.
    Recommendation: To improve federal agencies' efforts to rationalize their portfolio of applications, the Secretaries of Defense, Homeland Security, the Interior, and Labor; and the Director of the National Science Foundation should direct the CIOs and other responsible officials to modify existing investment management processes to address applications more completely. Specifically, the Director of the National Science Foundation should direct the CIO to consistently document evaluations for all applications and report cost information for them in the roadmap or other documentation.

    Agency: National Science Foundation
    Status: Open

    Comments: NSF stated that it had no comments on our draft report and recommendation. We will plan to follow up.
    Director: Frank Rusco
    Phone: (202) 512-3841

    5 open recommendations
    Recommendation: To help ensure Interior can hire, retain, and train staff it needs to provide effective oversight of oil and gas activities on federal lands and waters, the Secretary of the Interior should direct the Assistant Secretary for Policy, Management and Budget to regularly evaluate the effectiveness of its available incentives, such as special salary rates, the student loan repayment program, and other incentives in hiring and retaining key oil and gas staff.

    Agency: Department of the Interior
    Status: Open

    Comments: In September 2016, Interior's Office of Policy, Management and Budget outlined a plan to assess the effectiveness of special salary rates, as well as recruitment, relocation, and retention incentives by tracking measures such as turnover and acceptance rates. In January 2017 Interior officials reported that the evaluation of these incentives would be conducted on a regular basis. When we confirm that the agency has implemented its evaluation plan, we will provide updated information.
    Recommendation: To help ensure Interior can hire, retain, and train staff it needs to provide effective oversight of oil and gas activities on federal lands and waters, the Secretary of the Interior should direct the Assistant Secretary for Policy, Management and Budget to annually evaluate the bureaus' training programs, including: (1) staff training needs, (2) training effectiveness, and (3) potential opportunities for the bureaus to share training resources.

    Agency: Department of the Interior
    Status: Open

    Comments: In January 2017, Interior officials said the bureaus were developing, or had developed, the means by which they would assess their training needs and review, evaluate, and update their training programs for technical staff. Interior also told GAO that as part of its quarterly review of performance data, the Assistant Secretary for Policy, Management and Budget will ensure that BLM, BSEE and BOEM are coordinating their training needs. Interior officials said that their Office of Strategic Employment and Organizational Development will validate the bureaus' active engagement in this activity and provide support in the fulfillment of this recommendation where needed.
    Recommendation: To help ensure Interior can hire, retain, and train staff it needs to provide effective oversight of oil and gas activities on federal lands and waters, the Secretary of the Interior should direct the Assistant Secretary for Land and Minerals Management to develop technical competencies for all key oil and gas staff.

    Agency: Department of the Interior
    Status: Open

    Comments: In January 2017 Interior officials reported that the Assistant Secretary for Land and Minerals Management will direct BLM, BSEE and BOEM to identify their individual bureau's respective technical competency needs for all key oil and gas staff and develop a plan with milestones for applying these competencies to recruitment, retention, and training strategies designed to address the unique requirements of each bureau.
    Recommendation: To help ensure Interior can hire, retain, and train staff it needs to provide effective oversight of oil and gas activities on federal lands and waters, the Secretary of the Interior should direct the Assistant Secretary for Land and Minerals Management to evaluate the need for and viability of a certification program for BSEE inspectors.

    Agency: Department of the Interior
    Status: Open

    Comments: In January 2017 Interior officials reported that the Assistant Secretary for Land and Minerals Management will direct BSEE to evaluate certification programs that are used in other federal agencies and in industry to determine whether these types of formalized verification systems could benefit the inspection program. BSEE will award an Inspector Training Program evaluation contract to independently assess the need and effectiveness of a certification program for BSEE inspectors, including benchmarking with the BLM and other federal enforcement and compliance entities with inspector workforces.
    Recommendation: To help ensure Interior can hire, retain, and train staff it needs to provide effective oversight of oil and gas activities on federal lands and waters, the Secretary of the Interior should direct the Assistant Secretary for Policy, Management and Budget to coordinate with the Assistant Secretary for Land and Minerals Management to create or use an existing mechanism, such as the Deputies Operating Group, Principals Operating Group, or the Interior Training Directors Council, to facilitate collaboration across the three bureaus in addressing their shared hiring, retention, and training challenges.

    Agency: Department of the Interior
    Status: Open

    Comments: As of March 2017, Interior has not identified what mechanism it will use to facilitate collaboration across the three bureaus. In January 2017, Interior officials reported that as part of its quarterly review of performance data, the Assistant Secretary for Policy, Management and Budget will coordinate with the Assistant Secretary for Land and Minerals Management. We will provide updated information when the agency demonstrates that it has created or selected an existing mechanism to use for ongoing collaboration across the three bureaus in addressing their shared hiring, retention, and training challenges.
    Director: Cary Russell
    Phone: (202) 512-5431

    3 open recommendations
    Recommendation: To better position combatant commanders to implement the requirements of DOD Instruction 4715.19 if burn pits become necessary and to assist in planning for waste disposal in future military operations, the Secretary of Defense should direct the combatant commanders of U.S. Africa Command, U.S. European Command, U.S. Pacific Command, and U.S. Southern Command to establish implementation policies and procedures for waste management. Such policies and procedures should include, as applicable, specific organizations within each combatant command with responsibility for ensuring compliance with relevant policies and procedures, including burn pit notification, and, when appropriate, monitoring and reporting on the use of burn pits.

    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: To better understand the long-term health effects of exposure to the disposal of covered waste in burn pits, the Secretary of Defense should direct the Under Secretary of Defense for Acquisition, Technology, and Logistics to, in coordination with the Secretary of Veterans Affairs, specifically examine the relationship between direct, individual, burn pit exposure and potential long-term health-related issues. As part of that examination, consider the results of the National Academies of Sciences, Engineering, and Medicine's report on the Department of Veteran Affairs registry and the methodology outlined in the 2011 Institute of Medicine study that suggests the need to evaluate the health status of service members from their time of deployment over many years to determine their incidence of chronic disease, with particular attention to the collection of data at the individual level, including the means by which that data is obtained.

    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: To better understand the long-term health effects of exposure to the disposal of covered waste in burn pits, the Secretary of Defense should direct the Under Secretary of Defense for Acquisition, Technology, and Logistics to take steps to ensure United States Central Command and other geographic combatant commands, as appropriate, establish processes to consistently monitor burn pit emissions for unacceptable exposures.

    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: Brown Barnes, Cindy S
    Phone: (202) 512-7215

    6 open recommendations
    Recommendation: To ensure that federal contractors are complying with equal employment opportunity requirements, the Secretary of Labor should direct the Director of OFCCP to make changes to the contractor scheduling list development process so that compliance efforts focus on those contractors with the greatest risk of not following equal employment opportunity and affirmative action requirements.

    Agency: Department of Labor
    Status: Open

    Comments: The Department of Labor (DOL) agreed with this recommendation and is taking steps to address it. DOL noted its past work to improve its ability to identify federal contractor establishments under its jurisdiction. The agency is also committed to improving the scheduling process and using its resources more efficiently. DOL noted that its recently proposed EEO-1 pay data collection will provide more detailed information on federal contractor compensation disparity patterns, which they believe will strengthen the selection process. Finally, the agency reported that it is committed to improving its ability to focus on contractors with the greatest risk of noncompliance.
    Recommendation: To ensure that federal contractors are complying with equal employment opportunity requirements, the Secretary of Labor should direct the Director of OFCCP to develop a mechanism to monitor AAPs from covered federal contractors on a regular basis. Such a mechanism could include electronically collecting AAPs and contractor certification of annual updates.

    Agency: Department of Labor
    Status: Open

    Comments: The Department of Labor agreed with this recommendation and reported that it will fully explore the operational implications and funding requirements.
    Recommendation: To ensure that federal contractors are complying with equal employment opportunity requirements, the Secretary of Labor should direct the Director of OFCCP to make changes to the current scheduling list distribution process so that it addresses changes in human capital and does not rely exclusively on geographic location.

    Agency: Department of Labor
    Status: Open

    Comments: The Department of Labor (DOL) agreed with this recommendation. DOL reported that it will explore the logistics of non-geographically based compliance evaluations in its review of contractors with Functional Affirmative Action Programs. The agency will also explore establishment based cross-regional case transfers, and continue to implement improved case distribution approaches in future scheduling lists.
    Recommendation: To ensure that federal contractors are complying with equal employment opportunity requirements, the Secretary of Labor should direct the Director of OFCCP to provide timely and uniform training to new staff, as well as provide continuing training opportunities to assist compliance officers in maintaining a level of competence to help ensure quality and consistency of evaluations across regions and district offices.

    Agency: Department of Labor
    Status: Open

    Comments: The Department of Labor agreed with this recommendation and noted past and future efforts to address it. To date, the agency has conducted many webinars to build staff knowledge and skills; implemented a Front Line Manager Leadership Development Program to enhance leadership and technical skills; hosted an all-staff regional training in FY16 to hone the staff's technical skills; developed a training plan in FY16 to assess employee training needs and address the needs of compliance officers at various stages of their careers; and conducted a training needs assessment in FY16 to identify the performance requirements and competencies needed by agency staff. Based on the results of the needs assessment, the agency plans to develop the "Compliance Officer Continuous Education Success Program," a three-year program to ensure that compliance officers receive timely and consistent instruction. They will also formalize its use of training-related work groups to ensure training is responsive to employer needs, and leverage different instructional methods, such as classroom and web-based training.
    Recommendation: To ensure that federal contractors are complying with equal employment opportunity requirements, the Secretary of Labor should direct the Director of OFCCP to review outreach and compliance assistance efforts and identify options for improving information provided to federal contractors and workers to enhance their understanding of nondiscrimination and affirmative action requirements to ensure equal employment opportunities for protected workers.

    Agency: Department of Labor
    Status: Open

    Comments: The Department of Labor (DOL) agreed with this recommendation and is taking steps to address it. The agency plans to expand stakeholder engagement practices, such as consultations with federal contractors, to determine what additional guidance is needed to support contractor compliance with OFCCP regulations and increase contractor awareness of resources, such as its Help Desk and EEO Tabulation. OFCCP will also build on prior outreach that has included live and virtual events (e.g., focus groups, round tables) and explore ways to disseminate promising practices.
    Recommendation: To ensure that federal contractors are complying with equal employment opportunity requirements, the Secretary of Labor should direct the Director of OFCCP to assess existing contractor guidance for clarity to ensure that contractors have information that helps them better understand their responsibilities regarding nondiscrimination and affirmative action requirements to ensure equal employment opportunities for protected workers.

    Agency: Department of Labor
    Status: Open

    Comments: The Department of Labor agreed with this recommendation. The agency noted past efforts demonstrating its commitment to quality guidance, such as by increasing online resources and tools available to stakeholders, and revising outdated regulations and guidance with input from stakeholders.
    Director: Elizabeth Curda
    Phone: (202) 512-7114

    1 open recommendations
    including 1 priority recommendation
    Recommendation: In order to ensure that veterans receive quality care from qualified physicians, the Secretary of Veterans Affairs should direct the Under Secretary for Health to develop and implement a comprehensive oversight strategy that includes ongoing monitoring and evaluations of the contractors' verification of PC3 and Choice physicians' credentials, as well as VHA staff's review of Choice physicians. VHA's oversight should include reviewing documentation and assessing whether the contractors' plans for improving their processes for Choice credentials verification are effective.

    Agency: Department of Veterans Affairs
    Status: Open
    Priority recommendation

    Comments: In June and July 2017, the Veterans Health Administration (VHA) completed separate audit evaluations of both contractors' verification of Patient-Centered Community Care (PC3) and Choice physicians' credentials. This supplements the ongoing monitoring that VHA already had in place for routinely and independently checking the credentials for a sample of PC3 and Choice providers. However, as of October 2017, VHA has not yet implemented a strategy to oversee VHA staff's review of Choice physicians through the VHA Choice Provider Agreement program.
    Director: Michele Mackin
    Phone: (202) 512-4841

    8 open recommendations
    Recommendation: In order to ensure universal usage and reduce duplicate work, the Secretary of Veterans Affairs should direct the Office of Acquisition and Logistics (OAL) to work with the National Acquisition Center to develop a plan for adding functionality to the Electronic Contract Management System (eCMS) that will alleviate the need for National Acquisition Center contracting officers to enter obligations for high-tech medical equipment into two different data systems.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: In providing comments on this report, VA concurred with this recommendation but has not yet taken actions necessary to implement it. However, in its letter to OMB and the Congress, VA stated that it plans to pursue a new financial and contracting systems that will be interoperable.
    Recommendation: In order to ensure that VA's procurement data is complete and accurate, the Secretary of Veterans Affairs should direct the Office of Acquisitions and Logistics to develop policies and procedures to ensure that obligations made through prime vendor orders--such as medical-surgical orders--are consistently captured in eCMS.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: In providing comments on this report, VA concurred with this recommendation but has not yet taken actions necessary to implement it. In its letter to OMB and the Congress, VA noted an April 2016 policy that requires monthly reporting of orders to contracting officers, but additional guidance and processes are required to implement this policy.
    Recommendation: In order to ensure that contracting officers have clear and effective policies as soon as possible, the Secretary of Veterans Affairs should direct the OAL to identify measures to expedite the revision of the Veterans Affairs Acquisition Regulation (VAAR), which has been ongoing for many years, and the issuance of the VA Acquisition Manual.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: In providing comments on this report, VA concurred with this recommendation but has not yet taken any actions necessary to implement it. However, in its letter to OMB and the Congress, VA stated that it anticipated that the updated VAAR would be issued by December 2018.
    Recommendation: To help contracting officers use current policy that is in effect in the period before the updated VAAR and VA Acquisition Manual are released, the Secretary of Veterans Affairs should direct OAL to take interim steps to clarify its policy framework, including establishing and adhering to set time frames for completing the process of reviewing all Information Letters, and either rescinding them or reissuing updated policy through Procurement Policy Memoranda.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: In providing comments on this report, VA concurred with this recommendation but has not yet completed the actions necessary to implement it. In its letter to OMB and the Congress, VA stated that some Information Letters are still awaiting review and rescission or reissuance.
    Recommendation: To address remaining ambiguities in roles and customer relationships, the Secretary of Veterans Affairs should direct the Office of Acquisition, Logistics, and Construction to assess whether additional policy or guidance is needed to clarify the roles of VA's national contracting organizations, beyond that provided in its March 2013 memorandum outlining the current structure.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: In providing comments on this report, VA concurred with this recommendation but has not yet taken any actions necessary to implement it. However, in its letter to OMB and the Congress, VA stated that it planned to issue updated guidance on roles for its national contracting organizations.
    Recommendation: To facilitate consolidation of similar requirements and leverage buying power across medical centers within VISNs, the Secretary of Veterans Affairs should direct VHA Procurement and Logistics to conduct a review of VISN-level strategic sourcing efforts, identify best practices, and, if needed, issue guidance.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: In providing comments on this report, VA concurred with this recommendation. In July 2017, Veterans Health Administration officials stated that they would take further action to collect and disseminate best practices, which they estimate will be complete by late 2017.
    Recommendation: The Secretary of Veterans Affairs should direct the Senior Procurement Executive to issue guidance to the Heads of Contracting Activity to focus internal compliance reviews on ensuring that required contract documents are properly prepared and documented.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: In providing comments on this report, VA concurred with this recommendation. In its letter to OMB and the Congress, VA stated that it is beginning coordination between the Senior Procurement Executive (SPE) and its Heads of Contracting Activity (HCA) on using the findings of OMB A-123 reviews to focus its contract compliance reviews. The SPE and HCA developed a memorandum of understanding for this effort in late 2016, but VA has not yet provided information on any new guidance to focus compliance reviews.
    Recommendation: To maximize compliance with mandatory national contracts during the transition to the new medical-surgical prime vendor (MSPV) process, the Secretary of Veterans Affairs should direct the Strategic Acquisition Center (SAC) and VHA Procurement and Logistics to take steps to ensure that: (1) SAC has mechanisms in place to collect and monitor transaction data to determine the extent to which Veterans Integrated Service Networks (VISNs) and their medical centers are complying with the requirement to use national contracts. (2) They establish achievable time frames for eliminating the ability for ordering officers to directly order Federal Supply Schedule items from the MSPV catalog once SAC awards national contracts for these items and monitor progress on an ongoing basis. (3) The ordering interfaces developed by the prime vendors clearly distinguish and prioritize standardized national contracts over items on Federal Supply Schedule contracts.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: In providing comments on this report, VA concurred with this recommendation. VA has taken steps to monitor compliance with mandatory national contracts. However, VA has not yet established achievable timeframes for replacing Federal Supply Schedule items made available through non-competitive agreements its new Medical-Surgical Prime Vendor program, nor has it taken steps to distinguish these items from competitive national contracts in the ordering interface.
    Director: Jenny Grover
    Phone: (202) 512-7141

    5 open recommendations
    Recommendation: To ensure effective evaluation of air marshal training, the TSA Administrator should direct OTD to implement a mechanism for regularly collecting and incorporating incumbent air marshals' feedback on the training they receive from field office programs.

    Agency: Department of Homeland Security: Transportation Security Administration
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To ensure effective evaluation of air marshal training, the TSA Administrator should direct OTD to take additional steps to improve the response rates of the training surveys it conducts.

    Agency: Department of Homeland Security: Transportation Security Administration
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To provide reasonable assurance that air marshals are complying with recurrent training requirements and have the capability to carry out FAMS's mission, the TSA Administrator should direct FAMS to specify in policy who at the headquarters level has oversight responsibility for ensuring that field office Supervisory Air Marshals-in-Charge or their designees meet their responsibilities for ensuring that training completion records are entered in a timely manner.

    Agency: Department of Homeland Security: Transportation Security Administration
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To provide reasonable assurance that air marshals are complying with recurrent training requirements and have the capability to carry out FAMS's mission, the TSA Administrator should direct FAMS to specify in policy who at the headquarters level is responsible for ensuring that headquarters personnel enter approved air marshals' training exemptions into the Federal Air Marshal Information System, and define the timeframe for doing so.

    Agency: Department of Homeland Security: Transportation Security Administration
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To provide reasonable assurance that air marshals are complying with recurrent training requirements and have the capability to carry out FAMS's mission, the TSA Administrator should direct FAMS to develop and implement standardized methods, such as examinations and checklists, for determining whether incumbent air marshals continue to be mission ready in key skills.

    Agency: Department of Homeland Security: Transportation Security Administration
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: James McTigue
    Phone: (202) 512-9110

    5 open recommendations
    Recommendation: To ensure that Field Collection program case selection processes support IRS's and the Collection program's mission, including applying tax laws with integrity and fairness to all, the Commissioner of Internal Revenue should develop, document, and communicate Field Collection program and case selection objectives, including the role of fairness, in clear and measurable terms sufficient for use in internal control.

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

    Comments: IRS agreed with the recommendation and described actions it will take to address it, to include that the Small Business/Self-Employed Division (SB/SE) will develop fiscal year 2017 program objectives that align with the mission of SB/SE and that the Collection program will develop and document specific Field Collection and case selection activities that will support SB/SE objectives. However, it is not clear how these efforts will be fully responsive our recommendation to establish Field Collection (not division-level) program and case selection objectives sufficient for use in internal control. IRS said it planned to complete actions on this recommendation by July 2017. We will update the status of IRS's implementation of the recommendation after we complete review of any documents IRS provides on actions taken.
    Recommendation: To ensure that Field Collection program case selection processes support IRS's and the Collection program's mission, including applying tax laws with integrity and fairness to all, the Commissioner of Internal Revenue should develop, document, and implement performance measures clearly linked to the Field Collection program and case selection objectives.

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

    Comments: IRS agreed with the recommendation and outlined planned actions to address it. However, since it is not clear that IRS's planned actions to implement our first recommendation will result in Field Collection program and case selection objectives sufficient for internal control purposes, IRS's ability to address the related recommendation to establish performance measures may be limited. IRS said it planned to complete actions on this recommendation by August 2017. We will update the status of IRS's implementation of the recommendation after we complete review of any documents IRS provides on actions taken.
    Recommendation: To ensure that Field Collection program case selection processes support IRS's and the Collection program's mission, including applying tax laws with integrity and fairness to all, the Commissioner of Internal Revenue should incorporate program and case selection objectives into existing risk management systems or use other approaches to identify and analyze potential risks to achieving those objectives so that Field Collection can establish risk tolerances and appropriate control procedures to address risks.

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

    Comments: IRS agreed with the recommendation and outlined planned actions to address it. However, since it is not clear that IRS's planned actions to implement our first recommendation will result in Field Collection program and case selection objectives sufficient for internal control purposes, IRS's ability to address the related recommendation to assess program risks may be limited. IRS said it planned to complete actions on this recommendation by July 2017. We will update the status of IRS's implementation of the recommendation after we complete review of any documents IRS provides on actions taken.
    Recommendation: To ensure that Field Collection program case selection processes support IRS's and the Collection program's mission, including applying tax laws with integrity and fairness to all, the Commissioner of Internal Revenue should develop, document, and communicate control procedures guidance for group managers to exercise professional judgment in the Field Collection program case selection process to achieve fairness and other program and collection case selection objectives.

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

    Comments: IRS agreed with the recommendation and described actions it will take to address it, to include review of current procedures and guidance and making changes, if necessary. IRS said it planned to complete actions on this recommendation by July 2017. We will update the status of IRS's implementation of the recommendation after we complete review of any documents IRS provides on actions taken.
    Recommendation: To ensure that Field Collection program case selection processes support IRS's and the Collection program's mission, including applying tax laws with integrity and fairness to all, the Commissioner of Internal Revenue should develop, document, and implement procedures to periodically monitor and assess the design and operational effectiveness of both automated and manual control procedures for collection case selection to assure their continued effectiveness in achieving program objectives.

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

    Comments: IRS agreed with the recommendation and outlined planned actions to address it. However, since it is not clear that IRS's planned actions to implement our first recommendation will result in Field Collection program and case selection objectives sufficient for internal control purposes, IRS's ability to address the related recommendation to monitor control procedures may be limited. IRS said it planned to complete actions on this recommendation by July 2017. We will update the status of implementation of the recommendation after we complete review of documents IRS provides on the actions taken.
    Director: Seto Bagdoyan
    Phone: (202) 512-6722

    1 open recommendations
    Recommendation: To strengthen USCIS's EB-5 Program fraud risk management, the Director of USCIS should develop a fraud risk profile that aligns with leading practices identified in GAO's Fraud Risk Framework.

    Agency: Department of Homeland Security: United States Citizenship and Immigration Services
    Status: Open

    Comments: In November 2016, Department of Homeland Security's (DHS) U.S. Citizenship and Immigration Services (USCIS)stated that the program would implement GAO's recommendation to develop a fraud risk profile and anticipated completion by September 30, 2017. In April 2017, USCIS provided an update including supporting documentation which reported that USCIS had contracted with an outside consultant to, among other things, develop a fraud risk profile that aligns with leading practices identified in GAO's Fraud Risk Framework. According to its response, USCIS expected to complete development of the profile by September 30, 2017.
    Director: Valerie Melvin
    Phone: (202) 512-6304

    2 open recommendations
    Recommendation: To provide greater transparency in the reporting of FOIA litigation costs, Congress could consider requiring Justice to provide a cost estimate for collecting and reporting information on costs incurred when defending lawsuits in which the plaintiffs prevailed.

    Agency: Congress
    Status: Open

    Comments: Congress has not yet considered if it plans to amend FOIA regarding the reporting of costs for defending lawsuits in which the plaintiffs prevailed.
    Recommendation: Congress could consider amending the act to require Justice to reflect in its Litigation and Compliance reports, changes in the award of attorneys' fees and costs resulting from the appeals process and settlement agreements between agencies and plaintiffs, if deemed to be cost-effective.

    Agency: Congress
    Status: Open

    Comments: Congress has not yet considered if it plans to amend FOIA to require Justice to make changes to its Litigation and Compliance reports.
    Director: Beryl H. Davis
    Phone: (202) 512-2623

    11 open recommendations
    Recommendation: To improve the design of internal controls over the indirect cost rate-setting process, the Director of CAS should develop a standardized checklist and document procedures in its internal guidance instructing negotiators to use the checklist during negotiation.

    Agency: Department of Health and Human Services: Division of Cost Allocation
    Status: Open

    Comments: HHS concurred with this recommendation. In response, HHS stated that its Cost Allocation Services (CAS) will update and complete standardized checklists and that staff will be instructed to use these checklists by December 31, 2016. We are currently reviewing support received from HHS to determine if we can close the recommendation.
    Recommendation: To improve the design of internal controls over the indirect cost rate-setting process, the Director of CAS should develop detailed internal guidance for the completion and documentation of supervisory review of the indirect cost rate negotiation process to provide reasonable assurance that key control activities have been performed by the negotiators.

    Agency: Department of Health and Human Services: Division of Cost Allocation
    Status: Open

    Comments: HHS concurred with this recommendation. In response, HHS stated that by December 31, 2016, its Cost Allocation Services (CAS) will establish a document outlining standardized review procedures for supervisory review of workpapers and rate agreements. We are currently reviewing support received from HHS to determine if we can close the recommendation.
    Recommendation: To improve the design of internal controls over the indirect cost rate-setting process, the Director of CAS should develop internal guidance for negotiating indirect cost rates with all types of research organizations, including hospitals, as well as universities using the simplified method.

    Agency: Department of Health and Human Services: Division of Cost Allocation
    Status: Open

    Comments: HHS concurred with this recommendation. In response, HHS stated that its Cost Allocation Services (CAS) will update internal guidance for negotiating indirect cost rates with universities using the simplified method by December 31, 2016. This guidance will include an example under the two types of direct cost bases, a salary and wage base and a modified total direct cost base. CAS will develop internal guidance for negotiating with hospitals as soon as possible. We are currently reviewing support received from HHS to determine if we can close the recommendation.
    Recommendation: As NIH-DFAS begins formalizing its internal guidance, the Director of NIH-DFAS should update internal guidance to include key characteristics, such as policy number, purpose of the policy, effective date, and approving official, that are normally included in formal policy and procedures.

    Agency: Department of Health and Human Services: Public Health Service: National Institutes of Health: Office of Management: Office of Acquisition and Logistics Management: Office of Acquisition Management and Policy: Division of Financial Advisory Services
    Status: Open

    Comments: HHS concurred with this recommendation. In response, HHS stated that by December 31, 2016, National Institute of Health's Division of Financial Advisory Services (DFAS) will update internal guidance to include key characteristics that are normally included in formal policy and procedures. NIH-DFAS has finalized three of the five polices, which are effective as of July 1, 2017. The remaining two policies will be finalized by August 31st, 2017. We will continue to monitor the status of this recommendation.
    Recommendation: As NIH-DFAS begins formalizing its internal guidance, the Director of NIH-DFAS should develop detailed procedures for the completion and documentation of supervisory review of the indirect cost rate negotiation process to provide reasonable assurance that key control activities have been performed by the negotiator.

    Agency: Department of Health and Human Services: Public Health Service: National Institutes of Health: Office of Management: Office of Acquisition and Logistics Management: Office of Acquisition Management and Policy: Division of Financial Advisory Services
    Status: Open

    Comments: HHS concurred with this recommendation. In response, HHS stated that the National Institute of Health's Division of Financial Advisory Services (DFAS), will develop detailed procedures for the completion and documentation of supervisory review of the indirect cost rate negotiations process. NIH-DFAS has developed draft internal guidance to address the supervisory review of the indirect cost negotiation process. NIH-DFAS plans to finalize these procedures by August 31, 2017. We will continue to monitor the status of this recommendation.
    Recommendation: As NIH-DFAS begins formalizing its internal guidance, the Director of NIH-DFAS should establish a mechanism for tracking key milestones in the indirect cost rate-setting process, such as when indirect cost rate proposals are due.

    Agency: Department of Health and Human Services: Public Health Service: National Institutes of Health: Office of Management: Office of Acquisition and Logistics Management: Office of Acquisition Management and Policy: Division of Financial Advisory Services
    Status: Open

    Comments: HHS concurred with this recommendations. In response, HHS stated that National Institute of Health's Division of Financial Advisory Services (DFAS) will establish a mechanism for tracking key milestones in the indirect cost rate-setting process. NIH-DFAS has initiatives underway that include moving from paper to electronic submissions of indirect cost proposals and developing a replacement to its Commercial Rate Agreement Distribution Services website. DFAS is looking into the feasibility of incorporating key milestones into these two major initiatives. NIH-DFAS is currently working with a contractor to develop a web based system that will establish a tracking system to account for when indirect cost proposal are due from organizations. The original initiative to enable the electronic submission of indirect cost proposals was modified to incorporate this new requirement. NIH-DFAS anticipates the planned date for implementation of this system to be October 1, 2017. We will continue to monitor the status of this recommendation.
    Recommendation: To improve the design of internal controls over the indirect cost rate-setting process, the Director of ONR should implement the May 2014 policy requiring an annual review of guidance so that internal guidance is updated when changes are made to applicable regulations and procedures to reasonably assure that the guidance reflects current requirements.

    Agency: Department of Defense: Department of the Navy: Office of Naval Research
    Status: Open

    Comments: DOD concurred with this recommendation. In response, DOD stated that the Office of Naval Research (ONR) will comply with its requirement for an annual review of its internal policy on negotiating indirect costs. As of June 15, 2017, no updated information has been provided by the Department of Defense. We will continue to monitor the status of this recommendation.
    Recommendation: To improve the design of internal controls over the indirect cost rate-setting process, the Director of ONR should include in its internal guidance acceptable Defense Contract Audit Agency (DCAA) audit completion time frames and identify supplemental procedures to be performed by negotiators if DCAA cannot perform its audits timely or if DCAA issues a qualified opinion or rescinds one of its previously issued audit opinions, to reasonably assure that the indirect cost rate proposal has been adequately reviewed and the negotiated rate complies with applicable regulations.

    Agency: Department of Defense: Department of the Navy: Office of Naval Research
    Status: Open

    Comments: DOD concurred with this recommendation. In response, DOD stated that the Office of Naval Research's (ONR) internal guidance will be updated to provide more realistic audit report due dates and will include general procedures to be performed by negotiators in the case of untimely audits, qualified opinions, or rescinded opinions. As of June 15, 2017, no updated information has been provided by the Department of Defense. We will continue to monitor the status of this recommendation.
    Recommendation: To improve the design of internal controls over the indirect cost rate-setting process, the Director of ONR should develop detailed procedures for the completion and documentation of supervisory review of the indirect cost rate negotiation process to provide reasonable assurance that required certifications and assurances are obtained and follow-up with the research organization is documented.

    Agency: Department of Defense: Department of the Navy: Office of Naval Research
    Status: Open

    Comments: DOD partially concurred with this recommendation. DOD did not agree that the Office of Naval Research (ONR) lacks procedures to ensure supervisors confirm that negotiators adequately performed and documented key controls. DOD noted that both the primary and secondary supervisors are required to review and approve the Business Clearance Memorandum, which records steps performed by the negotiator. While we agree that the Business Clearance Memorandum documents steps performed by the negotiator, these steps are documented at a high level and do not include detailed procedures for supervisors to follow to reasonably assure that the negotiator has performed and documented all key control activities, such as obtaining all required certifications and assurances. DOD agreed in its response that ONR's Business Clearance Memorandum can be improved and stated that ONR will update it to require the negotiator to cross-reference the review steps to the proposal to facilitate the supervisor's review process. However, it is not clear whether the planned Business Clearance Memorandum revisions will include providing detailed procedures for supervisory review as we recommended. As of June 15, 2017, no updated information has been provided by the Department of Defense. We will continue to monitor the status of this recommendation.
    Recommendation: To improve the design of internal controls over the indirect cost rate-setting process, the Director of ONR should finalize and issue internal guidance for negotiating indirect cost rates with universities and nonprofit organizations, including establishing a time frame for issuance of the internal guidance, to help ensure that the procedures are implemented in a timely manner.

    Agency: Department of Defense: Department of the Navy: Office of Naval Research
    Status: Open

    Comments: DOD concurred with this recommendation. In response, DOD stated that the Office of Naval Research (ONR) is currently updating its internal guidance and currently plans to issue this guidance by December 31, 2016. As of June 15, 2017, no updated information has been provided by the Department of Defense. We will continue to monitor the status of this recommendation.
    Recommendation: To improve the design of internal controls over the indirect cost rate-setting process, the Director of ONR should update ONR's existing process for tracking key milestones in the indirect cost rate-setting process to include information such as when indirect cost rate proposals are overdue and when DCAA's audit reports are due.

    Agency: Department of Defense: Department of the Navy: Office of Naval Research
    Status: Open

    Comments: DOD concurred with this recommendation. In response, DOD stated that the Office of Naval Research will update its existing processes for tracking key milestones to include information such as due dates for rate proposals and DCAA audit reports. As of June 15, 2017, no updated information has been provided by the Department of Defense. We will continue to monitor the status of this recommendation.
    Director: Michelle Sager
    Phone: (202) 512-6806

    8 open recommendations
    including 1 priority recommendation
    Recommendation: The Commissioner of Internal Revenue should communicate more clearly the limitations of information not published in the IRB to taxpayers. Such action could include adding clarifying language to some pieces of information not published in the IRB, like FAQs, and amending policies and procedures, such as the Internal Revenue Manual (IRM), to clarify when IRS information should contain a statement regarding its legal authority and whether the item can be used or cited as precedent.

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

    Comments: As of May 2017, IRS has informed GAO that it has implemented the recommendation. GAO is in the process of verifying that the recommendation was successfully implemented.
    Recommendation: The Commissioner of Internal Revenue should amend current policies and procedures for drafting guidance to include factors to consider when deciding what type of guidance to issue and procedures for documenting those decisions internally.

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

    Comments: As of May 2017, IRS has informed GAO that it has implemented the recommendation. GAO is in the process of verifying that the recommendation was successfully implemented.
    Recommendation: The Commissioner of Internal Revenue should develop policies and procedures to help guidance-drafting teams assess whether non-regulatory guidance should be considered a rule for purposes of the Congressional Review Act (CRA) and in turn major, and document those assessments internally.

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

    Comments: As of May 2017, IRS has informed GAO that it has implemented the recommendation. GAO is in the process of verifying that the recommendation was successfully implemented.
    Recommendation: The Commissioner of Internal Revenue should take action to ensure that required steps are consistently documented during key phases of the non-regulatory guidance process, as defined in the Chief Counsel Directives Manual.

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

    Comments: As of May 2017, IRS has informed GAO that it has implemented the recommendation. GAO is in the process of verifying that the recommendation was successfully implemented.
    Recommendation: The Director of the Office of Management and Budget and the Secretary of the Treasury should examine the relevance of the long-standing agreement that exempts certain IRS regulations from executive order requirements and Office of Information and Regulatory Affairs (OIRA) oversight; and if relevant, make publicly available any reaffirmation of the agreement and the reasons for it.

    Agency: Department of the Treasury
    Status: Open
    Priority recommendation

    Comments: Treasury agreed with this recommendation. As of March 2017, Treasury stated that it has been reviewing IRS regulations in light of GAO's recommendations. Treasury also stated that Treasury and OMB have been assessing and discussing the relevance of the long-standing agreement that exempts certain IRS regulations from executive order requirements, but are waiting for key new appointees, including the OIRA administrator, to formalize the discussions.
    Recommendation: The Director of the Office of Management and Budget and the Secretary of the Treasury should examine the relevance of the long-standing agreement that exempts certain IRS regulations from executive order requirements and Office of Information and Regulatory Affairs (OIRA) oversight; and if relevant, make publicly available any reaffirmation of the agreement and the reasons for it.

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

    Comments: As of May 2017, OMB has not responded to GAO's request for information about any actions taken to implement this recommendation.
    Recommendation: The Director of Office of Management and Budget and the Secretary of the Treasury should develop a process to ensure that OIRA has the information necessary to determine whether IRS rules are major under CRA and significant under E.O.12866. Consideration should be given on ways to solicit public comments on the potential effects of proposed regulations and non-regulatory guidance, including measures of economic impacts, and on how to document internally the consideration of significant comments by both IRS and OIRA.

    Agency: Department of the Treasury
    Status: Open

    Comments: Treasury agreed with this recommendation. As of March 2017, Treasury stated that it has been reviewing IRS regulations in light of GAO's recommendations. Treasury also stated that Treasury and OMB have been assessing and discussing the relevance of the long-standing agreement that exempts certain IRS regulations from executive order requirements, but are waiting for key new appointees, including the OIRA administrator, to formalize the discussions.
    Recommendation: The Director of Office of Management and Budget and the Secretary of the Treasury should develop a process to ensure that OIRA has the information necessary to determine whether IRS rules are major under CRA and significant under E.O.12866. Consideration should be given on ways to solicit public comments on the potential effects of proposed regulations and non-regulatory guidance, including measures of economic impacts, and on how to document internally the consideration of significant comments by both IRS and OIRA.

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

    Comments: As of May 2017, OMB has not responded to GAO's request for information about any actions taken to implement this recommendation.
    Director: Gregory C. Wilshusen
    Phone: (202) 512-6244

    3 open recommendations
    Recommendation: To effectively implement key elements of the FDA's information security program, the Secretary of Health and Human Services should direct the Commissioner of FDA to update security plans to ensure the plans fully and accurately document the controls selected and intended for protecting each of the six systems.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: FDA concurred with the recommendation but has not yet provided sufficient evidence that it has implemented the recommendation.
    Recommendation: To effectively implement key elements of the FDA's information security program, the Secretary of Health and Human Services should direct the Commissioner of FDA to implement a process to effectively monitor and track training for personnel with significant security roles and responsibilities.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: FDA concurred with the recommendation but has not yet provided sufficient evidence that it has implemented the recommendation.
    Recommendation: To effectively implement key elements of the FDA's information security program, the Secretary of Health and Human Services should direct the Commissioner of FDA to ensure that personnel with significant security responsibilities receive role-based training.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: FDA concurred with the recommendation but has not yet provided sufficient evidence that it has implemented the recommendation.
    Director: Gregory C. Wilshusen
    Phone: (202) 512-6244

    5 open recommendations
    Recommendation: To improve the effectiveness of HHS guidance and oversight of privacy and security for health information the Secretary of Health and Human Services should update security guidance for covered entities and business associates to ensure that the guidance addresses implementation of controls described in the National Institute of Standards and Technology Cybersecurity Framework.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: HHS concurred with the recommendation and plans to implement it. Subsequent to the agency stating that is has taken action, we plan to verify whether implementation has occurred.
    Recommendation: To improve the effectiveness of HHS guidance and oversight of privacy and security for health information the Secretary of Health and Human Services should update technical assistance that is provided to covered entities and business associates to address technical security concerns.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: HHS concurred with the recommendation and plans to implement it. Subsequent to the agency stating that is has taken action, we plan to verify whether implementation has occurred.
    Recommendation: To improve the effectiveness of HHS guidance and oversight of privacy and security for health information the Secretary of Health and Human Services should revise the current enforcement program to include following up on the implementation of corrective actions.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: HHS neither concurred nor nonconcurred with the recommendation but plans to implement it. Subsequent to the agency stating that is has taken action, we plan to verify whether implementation has occurred.
    Recommendation: To improve the effectiveness of HHS guidance and oversight of privacy and security for health information the Secretary of Health and Human Services should establish performance measures for the Office of Civil Rights (OCR) audit program.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: HHS concurred with the recommendation and plans to implement it. Subsequent to the agency stating that is has taken action, we plan to verify whether implementation has occurred.
    Recommendation: To improve the effectiveness of HHS guidance and oversight of privacy and security for health information the Secretary of Health and Human Services should establish and implement policies and procedures for sharing the results of investigations and audits between OCR and Centers for Medicare & Medicaid Services to help ensure that covered entities and business associates are in compliance with the Health Insurance Portability and Accountability Act of 1996 and the Health Information Technology for Economic and Clinical Health Act.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: HHS neither concurred nor nonconcurred with the recommendation but plans to implement it. Subsequent to the agency stating that is has taken action, we plan to verify whether implementation has occurred.
    Director: Cristina Chaplain
    Phone: (202) 512-4841

    2 open recommendations
    Recommendation: In the event that operational test results for PDB-8 and PDB-8.1 reveal performance shortfalls that require additional development of the near and mid-term upgrades tested, the Secretary of Defense should direct the Secretary of the Army to establish mechanisms for overseeing those upgrades commensurate with other major defense acquisition programs, to include an initial report--similar to a Selected Acquisition Report--as soon as practical following operational testing for both PDB-8 and PDB-8.1, on the near and mid-term upgrades evaluated during these tests, including: (1) cost, schedule, and performance estimates for any additional development that is needed; and (2) an estimate of the amount of development costs it has incurred since 2013 for near- and mid-term Patriot upgrades operationally tested along with PDB-8 and PDB-8.1.

    Agency: Department of Defense
    Status: Open

    Comments: DOD partially concurred with this recommendation, however, it is too early to determine what, if any, actions the agency will take until the results of operational testing for PDB-8 are made available following its planned completion in late summer 2017.
    Recommendation: In the event that operational test results for PDB-8 and PDB-8.1 reveal performance shortfalls that require additional development of the near and mid-term upgrades tested, the Secretary of Defense should direct the Secretary of the Army to establish mechanisms for overseeing those upgrades commensurate with other major defense acquisition programs, to include annual updates to Congress comparing the latest cost and schedule estimates against the initial estimates and providing explanations for any major deviations until development is complete.

    Agency: Department of Defense
    Status: Open

    Comments: DOD partially concurred with this recommendation, however, it is too early to determine what, if any, actions the agency will take until the results of operational testing for PDB-8 are made available following its planned completion in late summer 2017.
    Director: David A. Powner
    Phone: (202) 512-9286

    12 open recommendations
    Recommendation: In order to improve the accuracy of IT Dashboard incremental development data, the Director of OMB should direct the Federal Chief Information Officer (CIO) to clarify existing guidance regarding what IT investments are and are not subject to requirements on the use of incremental development and how CIOs should report the status of projects that are not subject to these requirements.

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

    Comments: The Office of Management and Budget (OMB) has taken initial steps to implement our recommendation. Specifically, OMB's June 2016 annual capital planning guidance for fiscal year 2018 included instructions on what types of investments were required to adhere to incremental development requirements related to the delivery of usable functionality. The guidance stated that all software development projects are required to produce usable functionality at intervals of no more than six months. Further, all major development projects within investments are required to use modular/agile principles. However, OMB's guidance still lacks direction on how CIOs are to report the status of nonsoftware projects, as we recommended. In the absence of our recommended guidance clarification, OMB is at risk of agencies continuing to be unclear about how nonsoftware development investment data are to be reported on the Dashboard, increasing the risk that data on the IT Dashboard will not always be accurate. We will continue to evaluate OMB's progress in clarifying its guidance and considering a change to provide more detailed guidance related to the reporting of nonsoftware development investment data.
    Recommendation: To improve the quality of the seven departments' information on project incremental delivery reported to the IT Dashboard, the Secretaries of Commerce, Defense, Education, Health and Human Services, Homeland Security, Transportation, and the Treasury should direct their CIOs to review major IT investment project data reported on the IT Dashboard and update the information as appropriate in the following areas: (1) whether the project is in-progress or complete; (2) whether the project is a software development project or not; and (3) the status of the delivery of functionality every 6 months, ensuring that these data are consistent across all reporting channels.

    Agency: Department of Homeland Security
    Status: Open

    Comments: The Department of Homeland Security (DHS) concurred with our recommendation and stated that the Enterprise Business Management Office within the Office of the Chief Information Officer will validate each investment reported on the Dashboard and work with program officials to ensure they appropriately update the data for the IT Dashboard. However, after our report was issued in August 2016, the IT Dashboard was not publicly updated from the end of August 2016 until the end of May 2017, during the formulation of the President's budget request. Now that the Dashboard is being publicly updated again, we will continue to analyze and monitor the department's progress in updating investment information on the Dashboard and the implementation of our recommendation.
    Recommendation: To improve the quality of the seven departments' information on project incremental delivery reported to the IT Dashboard, the Secretaries of Commerce, Defense, Education, Health and Human Services, Homeland Security, Transportation, and the Treasury should direct their CIOs to review major IT investment project data reported on the IT Dashboard and update the information as appropriate in the following areas: (1) whether the project is in-progress or complete; (2) whether the project is a software development project or not; and (3) the status of the delivery of functionality every 6 months, ensuring that these data are consistent across all reporting channels.

    Agency: Department of Education
    Status: Open

    Comments: The Department of Education (Education) concurred with our recommendation and stated that the department will ensure that the data is kept current using their IT portfolio management process. However, after our report was issued in August 2016, the IT Dashboard was not publicly updated from the end of August 2016 until the end of May 2017, during the formulation of the President's budget request. Now that the Dashboard is being publicly updated again, we will continue to analyze and monitor the department's progress in updating investment information on the Dashboard and the implementation of our recommendation.
    Recommendation: To improve the quality of the seven departments' information on project incremental delivery reported to the IT Dashboard, the Secretaries of Commerce, Defense, Education, Health and Human Services, Homeland Security, Transportation, and the Treasury should direct their CIOs to review major IT investment project data reported on the IT Dashboard and update the information as appropriate in the following areas: (1) whether the project is in-progress or complete; (2) whether the project is a software development project or not; and (3) the status of the delivery of functionality every 6 months, ensuring that these data are consistent across all reporting channels.

    Agency: Department of Commerce
    Status: Open

    Comments: The Department of Commerce (Commerce) concurred with our recommendation and stated that these changes would be incorporated into the department?s Dashboard reporting. However, after our report was issued in August 2016, the IT Dashboard was not publicly updated from the end of August 2016 until the end of May 2017, during the formulation of the President's budget request. Now that the Dashboard is being publicly updated again, we will continue to analyze and monitor the department's progress in updating investment information on the Dashboard and the implementation of our recommendation.
    Recommendation: To improve the quality of the seven departments' information on project incremental delivery reported to the IT Dashboard, the Secretaries of Commerce, Defense, Education, Health and Human Services, Homeland Security, Transportation, and the Treasury should direct their CIOs to review major IT investment project data reported on the IT Dashboard and update the information as appropriate in the following areas: (1) whether the project is in-progress or complete; (2) whether the project is a software development project or not; and (3) the status of the delivery of functionality every 6 months, ensuring that these data are consistent across all reporting channels.

    Agency: Department of Defense
    Status: Open

    Comments: The Department of Defense (Defense) partially concurred with our recommendation and stated that the department is taking action to update the Dashboard data as appropriate. However, after our report was issued in August 2016, the IT Dashboard was not publicly updated from the end of August 2016 until the end of May 2017, during the formulation of the President's budget request. Now that the Dashboard is being publicly updated again, we will continue to analyze and monitor the department's progress in updating investment information on the Dashboard and the implementation of our recommendation.
    Recommendation: To improve the quality of the seven departments' information on project incremental delivery reported to the IT Dashboard, the Secretaries of Commerce, Defense, Education, Health and Human Services, Homeland Security, Transportation, and the Treasury should direct their CIOs to review major IT investment project data reported on the IT Dashboard and update the information as appropriate in the following areas: (1) whether the project is in-progress or complete; (2) whether the project is a software development project or not; and (3) the status of the delivery of functionality every 6 months, ensuring that these data are consistent across all reporting channels.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: The Department of Health and Human Services (HHS) concurred with our recommendation. However, after our report was issued in August 2016, the IT Dashboard was not publicly updated from the end of August 2016 until the end of May 2017, during the formulation of the President's budget request. Now that the Dashboard is being publicly updated again, we will continue to analyze and monitor the department's progress in updating investment information on the Dashboard and the implementation of our recommendation.
    Recommendation: To improve the quality of the seven departments' information on project incremental delivery reported to the IT Dashboard, the Secretaries of Commerce, Defense, Education, Health and Human Services, Homeland Security, Transportation, and the Treasury should direct their CIOs to review major IT investment project data reported on the IT Dashboard and update the information as appropriate in the following areas: (1) whether the project is in-progress or complete; (2) whether the project is a software development project or not; and (3) the status of the delivery of functionality every 6 months, ensuring that these data are consistent across all reporting channels.

    Agency: Department of Transportation
    Status: Open

    Comments: The Department of Transportation (Transportation) concurred with our recommendation and stated the department was committed to ensuring the information on the IT Dashboard reflects up to date information. However, after our report was issued in August 2016, the IT Dashboard was not publicly updated from the end of August 2016 until the end of May 2017, during the formulation of the President's budget request. Now that the Dashboard is being publicly updated again, we will continue to analyze and monitor the department's progress in updating investment information on the Dashboard and the implementation of our recommendation.
    Recommendation: To improve the quality of the seven departments' information on project incremental delivery reported to the IT Dashboard, the Secretaries of Commerce, Defense, Education, Health and Human Services, Homeland Security, Transportation, and the Treasury should direct their CIOs to review major IT investment project data reported on the IT Dashboard and update the information as appropriate in the following areas: (1) whether the project is in-progress or complete; (2) whether the project is a software development project or not; and (3) the status of the delivery of functionality every 6 months, ensuring that these data are consistent across all reporting channels.

    Agency: Department of the Treasury
    Status: Open

    Comments: The Department of the Treasury (Treasury) did not comment on our recommendation. However, after our report was issued in August 2016, the IT Dashboard was not publicly updated from the end of August 2016 until the end of May 2017, during the formulation of the President's budget request. Now that the Dashboard is being publicly updated again, we will continue to analyze and monitor the department's progress in updating investment information on the Dashboard and the implementation of our recommendation.
    Recommendation: To improve the certification of adequate incremental development, the Secretaries of Defense, Education, Health and Human Services, and the Treasury should direct their CIOs to establish a department policy and process for the certification of major IT investments' adequate use of incremental development, in accordance with OMB's guidance on the implementation of the Federal Information Technology Acquisition Reform Act.

    Agency: Department of Education
    Status: Open

    Comments: The Department of Education (Education) concurred with our recommendation to establish a departmentwide certification policy. Education officials reported in March 2017 that the department will complete changes to its guidance by November 2017. However, until this guidance is finalized, Education will not be able to fully ensure adequate implement of, or benefit from, incremental development practices. We will continue to evaluate Education's progress in implementing this recommendation.
    Recommendation: To improve the certification of adequate incremental development, the Secretaries of Defense, Education, Health and Human Services, and the Treasury should direct their CIOs to establish a department policy and process for the certification of major IT investments' adequate use of incremental development, in accordance with OMB's guidance on the implementation of the Federal Information Technology Acquisition Reform Act.

    Agency: Department of Defense
    Status: Open

    Comments: The Department of Defense (Defense) did not concur with our recommendation, stating that its existing guidance was adequate in this area. However, in August 2016, Defense issued its fiscal year 2018 budget submission guidance which required each component CIO to certify that IT investments were adequately implementing incremental development. The component CIOs were to document the certification in a statement of compliance memorandum, using their agency's letterhead, and submit the memorandum to the Defense CIO. Defense officials report that this same guidance will be added to the Financial Management Regulations during summer 2017. Until this annual guidance has been updated and incorporated into the department's standing policies, Defense is at risk of overlooking this requirement in subsequent years. We will continue to evaluate Defense's progress in implementing this recommendation.
    Recommendation: To improve the certification of adequate incremental development, the Secretaries of Defense, Education, Health and Human Services, and the Treasury should direct their CIOs to establish a department policy and process for the certification of major IT investments' adequate use of incremental development, in accordance with OMB's guidance on the implementation of the Federal Information Technology Acquisition Reform Act.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: The Department of Health and Human Services (HHS) concurred with our recommendation to establish a departmentwide certification policy. However, HHS officials reported in April 2017 that they did not have a timeframe for when the department's new certification guidance would be completed. Until this guidance is finalized, HHS will not be able to fully ensure adequate implement of, or benefit from, incremental development practices. We will continue to evaluate HHS's progress in implementing this recommendation.
    Recommendation: To improve the certification of adequate incremental development, the Secretaries of Defense, Education, Health and Human Services, and the Treasury should direct their CIOs to establish a department policy and process for the certification of major IT investments' adequate use of incremental development, in accordance with OMB's guidance on the implementation of the Federal Information Technology Acquisition Reform Act.

    Agency: Department of the Treasury
    Status: Open

    Comments: The Department of the Treasury (Treasury) did not comment on our recommendations. Further, Treasury officials reported in March 2017 that it had no plans to revise its policies, as we recommended. Until the department establishes a CIO certification policy, Treasury will not be able to fully ensure adequate implement of, or benefit from, incremental development practices. We will continue to evaluate Treasury's progress in implementing this recommendation.
    Director: David Trimble
    Phone: (202) 512-3841

    2 open recommendations
    Recommendation: To strengthen acquisition planning for M&O contract acquisitions, the Secretary of Energy should direct the Office of Acquisition Management, Office of Policy to require that acquisition planning documents for M&O contracts discuss alternatives beyond extending the M&O contract or conducting a competition for essentially the same scope of work.

    Agency: Department of Energy
    Status: Open

    Comments: In November 2016, DOE officials stated that the Office of Acquisition Management will amend existing or issue new policy or guidance, as appropriate, with an estimated completion date of January 2017.
    Recommendation: To strengthen acquisition planning for M&O contract acquisitions, the Secretary of Energy should direct the Office of Acquisition Management, Office of Policy to establish a process to periodically analyze DOE's experience with alternatives to the single M&O contract approach to identify and apply lessons learned during acquisition planning for M&O contracts.

    Agency: Department of Energy
    Status: Open

    Comments: In November 2016, DOE officials stated that the Office of Acquisition Management will amend existing or issue new policy or guidance, as appropriate, to require programs to periodically analyze their experiences with alternatives. Officials provided an estimated completion date of July 2017.
    Director: Robert Goldenkoff
    Phone: (202) 512-2757

    2 open recommendations
    including 2 priority recommendations
    Recommendation: To help strengthen the government's ability to compete in the labor market for top talent, and to improve the federal hiring process, for hiring authorities for which OPM oversees, the Director of OPM, in conjunction with the Chief Human Capital Officer (CHCO) Council, should conduct a study or assessment of specific hiring authorities and/or processes to gain insight into why these agencies relied on the authorities, the relationship between the agencies' choices and the agency mission and broader public policy goals, consistent with merit systems principles, and determine whether modernization is necessary. For agency-specific hiring authorities and/or processes, OPM should collaborate with the CHCO Council to obtain similar insights agencies may have regarding their authorities and/or processes and to determine whether there are lessons learned which may be relevant to government-wide modernization efforts.

    Agency: Office of Personnel Management
    Status: Open
    Priority recommendation

    Comments: As of August 2017, OPM has undertaken or completed some reviews of agency use of hiring authorities. In August 2016, OPM published the findings of a recent study on the use and effectiveness of the Pathways Programs' hiring authorities. In October 2016, OPM issued a report on hiring authorities used by the National Park Service to help meet its seasonal workforce needs. In August 2017, OPM said it had started a study of agencies' use of excepted service hiring authorities and it plans to issue a report in fiscal year 2018. We will continue to monitor OPM's efforts to assess the use and effectiveness of hiring authorities and any determination of the need for modernization.
    Recommendation: To help strengthen the government's ability to compete in the labor market for top talent, and to improve the federal hiring process, the Director of OPM, in conjunction with the CHCO Council, should use this information to determine whether opportunities exist to refine, consolidate, eliminate, or expand agency-specific authorities to other agencies and implement changes where OPM is authorized, including seeking presidential authorization (as necessary) in order to do so. In cases where legislation would be necessary to implement changes, OPM should work with the CHCO Council to develop legislative proposals.

    Agency: Office of Personnel Management
    Status: Open
    Priority recommendation

    Comments: As of August 2017, OPM said it plans to explore opportunities for improving the hiring system by analyzing and reviewing existing hiring authorities with an eye towards modernization. For example, OPM said it plans to use information from its current study of excepted service hiring authorities to consider changes or refinements to these authorities once that study has been completed in fiscal year 2018. OPM also said its future plans to improve the hiring system will be informed by its current strategic planning efforts.
    Director: Rebecca Shea
    Phone: (202) 512-2834

    1 open recommendations
    Recommendation: To maximize resources for the Inland Waterways Trust Fund, the Commissioner of Internal Revenue should consult with the U.S. Army Corps of Engineers to explore options to obtain proprietary data to enhance IRS's efforts to ensure taxpayer compliance with the inland waterways fuel tax.

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: Paula M. Rascona
    Phone: (202) 512-9816

    3 open recommendations
    including 3 priority recommendations
    Recommendation: To help ensure effective government-wide implementation and that complete and consistent spending data will be reported as required by the DATA Act, the Director of OMB, in collaboration with the Secretary of the Treasury, should establish or leverage existing processes and controls to determine the complete population of agencies that are required to report spending data under the DATA Act and make the results of those determinations publicly available.

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

    Comments: OMB stated that each agency is responsible for determining whether it is subject to the DATA Act. To help agencies make that determination, OMB published guidance in the form of frequently asked questions and stated that the agencies may consult with OMB for additional counsel. In response to our recommendation, OMB staff told us they have reached out to federal agencies to identify which agencies have determined that they are exempt from reporting under the DATA Act and prepared a list of such agencies. However, OMB has not provided us the list or the procedures for reviewing agency determinations and compiling the results. In addition, OMB has not established procedures for ensuring non-exempt agencies are reporting spending data as required. Finally, OMB has not stated whether it will make the results of the determinations publicly available. Further, additional clarification would improve the usefulness of the frequently asked questions. For example, they state "Any Federal agency submitting data that OMB posts on its SF 133 Report on Budget Execution and Budgetary Resources is required to comply with DATA Act reporting." However, the SF 133 Report for the third quarter of 2016 includes entities such as the Postal Service which are not required by the DATA Act to report financial and payment information. In explaining the frequently asked questions to us, OMB officials clarified that they meant that an entity is required to report if its data appears on the SF 133 and it meets the applicable statutory definition of agency. The frequently asked questions document does not clearly communicate this two-prong approach. Additionally, OMB's verbal clarification when meeting with us does not account for those entities that meet the statutory definition of agency and are required by the DATA Act to report financial and payment information but do not appear on the SF 133. We will continue to assess OMB's efforts to address this recommendation.
    Recommendation: To help ensure effective government-wide implementation and that complete and consistent spending data will be reported as required by the DATA Act, the Director of OMB, in collaboration with the Secretary of the Treasury, should reassess, on a periodic basis, which agencies are required to report spending data under the DATA Act and make appropriate notifications to affected agencies.

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

    Comments: OMB does not have plans to reassess, on a periodic basis, which agencies are required to report spending data under the DATA Act. We continue to believe action on this recommendation is important to effectively implement the DATA Act. We will continue to assess OMB's efforts to address this recommendation.
    Recommendation: To help ensure effective implementation of the DATA Act by the agencies and facilitate the further establishment of overall government-wide governance, the Director of OMB, in collaboration with the Secretary of the Treasury, should request that non-CFO Act agencies required to report federal spending data under the DATA Act submit updated implementation plans, including updated timelines and milestones, cost estimates, and risks, to address new technical requirements.

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

    Comments: On June 15, 2016, OMB directed CFO Act agencies to update key components of their implementation plans by August 12, 2016. The requirement did not extend to non-CFO Act agencies. OMB stated that it is monitoring non-CFO Act agencies by providing feedback to non-CFO Act agencies through workshops instead of requesting updated implementation plan information. According to OMB officials, OMB has not followed-up with non-CFO Act agencies or requested updated implementation plan information because they are working with the CFO Act agencies which comprise approximately 90 percent of federal spending. In addition to these outreach efforts, OMB has worked with Treasury to engage with small and independent agencies through weekly phone calls and other forms of communication. However, the DATA Act applies to most federal agencies, and we believe that it is important to monitor smaller agencies' implementation plans as well as large agencies. We will continue to assess OMB's efforts to address this recommendation.
    Director: Dillingham, Gerald L
    Phone: (202) 512-28334

    2 open recommendations
    Recommendation: To enhance FAA's risk-based approach for oversight of repair stations, the Secretary of Transportation should direct the Administrator of the Federal Aviation Administration to develop and implement a process in Flight Standards for incorporating into SAS the volume of critical maintenance that each U.S. airline contracts to repair stations.

    Agency: Department of Transportation
    Status: Open

    Comments: FAA did not concur with this recommendation. In July 2017, GAO confirmed that FAA does not plan to implement the recommendation because the agency believes the subjective nature of volume of work makes it an ineffective risk indicator. While FAA does not specifically assess volume of work as a primary factor in determining risk at repair stations, the agency does monitor many risks factors as primary risk indicators. Many of these risk indicators are associated with important aspects of work volume such as high workforce turnover; changes in management; rapid growth or downsizing; changes in aircraft complexity/programs; financial conditions; age of fleet and increases in aircraft discrepancies. FAA considers these factors and the criticality of a specific maintenance action on the safe operation of an aircraft to be primary risk indicators.
    Recommendation: To enhance FAA's risk-based approach for oversight of repair stations, the Secretary of Transportation should direct the Administrator of the Federal Aviation Administration to develop and implement an evaluative process with measurable performance goals and measures to determine the effectiveness of SAS as the SMS safety assurance component.

    Agency: Department of Transportation
    Status: Open

    Comments: In July 2017, GAO confirmed that FAA plans to develop overall program goals and metrics as part of the next implementation phase of its new Safety Assurance System. These metrics are expected to be fully developed based on the final design of the new system and the program requirements identified, which is scheduled to be completed in December 2017.
    Director: Susan A. Fleming
    Phone: (202) 512-2834

    1 open recommendations
    Recommendation: To improve PHMSA's oversight of the explosives classification process, the Secretary of Transportation should direct the PHMSA Administrator to develop and implement a systematic approach for improving the guidance PHMSA provides test labs.

    Agency: Department of Transportation
    Status: Open

    Comments: PHMSA concurred with this recommendation and said it would take steps to implement it. When we confirm what actions PHMSA has taken in response to this recommendation, we will provide updated information.
    Director: Sager, Michelle A
    Phone: (202) 512-6806

    1 open recommendations
    Recommendation: The Administrator of General Services, in consultation with the STOC, should develop a travel data management approach, including common reporting formats that would provide GSA with more consistent travel cost data allowing GSA to compare travel costs across federal agencies. GSA could also include in this data management approach the planned implementation of the shared services model that would allow agencies to share a wide range of travel services with each other. This process could reduce both administrative costs and burden to the government and enable data-driven decision making.

    Agency: General Services Administration
    Status: Open

    Comments: According to GSA officials, GSA will take the following actions: (1) conduct a rest program to determine the opportunities and barriers for creating a reliable, standardized data repository containing government-wide travel spending data (pending OMB Director approval); (2) develop and test, in coordination with volunteer agencies and the GSA City Pairs Program personnel, an airfare savings dashboard to assimilates data from multiple sources and provides information on savings and opportunities for additional airfare savings by agencies; (3) publish an FTR Bulletin that identifies 5 core travel Key Performance Indicators that all agencies should use to improve travel management via standardized data; and (4) Identify and promote consistent adaptation of standardized default configurations of air and lodging choices within all E-Gove Travel Service 2 systems. As of August 2017, according to agency officials, they expect to implement this recommendation by the end of September 2017.
    Director: Garcia-diaz, Daniel
    Phone: (202) 512-8678

    5 open recommendations
    Recommendation: In order to more fully implement key practices and meet requirements and to better institutionalize standards and practices, the Secretary of HUD should clearly link HUD's strategic goals and objectives with federal priority goals in the next annual performance plan.

    Agency: Department of Housing and Urban Development
    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 more fully implement key practices and meet requirements and to better institutionalize standards and practices, the Secretary of HUD should describe the reasons that goals were not met and HUD's plans for achieving them in the next annual performance report.

    Agency: Department of Housing and Urban Development
    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 more fully implement key practices and meet requirements and to better institutionalize standards and practices, the Secretary of HUD should establish a process and schedule for regularly reviewing, revising, and updating HUD's human capital strategic plan, strategic workforce plan, and succession plan.

    Agency: Department of Housing and Urban Development
    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 more fully implement key practices and meet requirements and to better institutionalize standards and practices, the Secretary of HUD should establish a process and schedule for reviewing and updating policies and procedures to help ensure that policies and procedures for key management functions remain current and complete.

    Agency: Department of Housing and Urban Development
    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 more fully implement key practices and meet requirements and to better institutionalize standards and practices, the Secretary of HUD should formalize lines of communication between the Chief Information Officer and the agency head, consistent with OMB guidance and internal control standards.

    Agency: Department of Housing and Urban Development
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information
    Director: Yvonne D. Jones
    Phone: (202) 512-6806

    2 open recommendations
    Recommendation: To help ensure HHS has reliable data on SGEs not serving on federal boards, the Secretary of HHS should take steps to improve the reliability of data on SGEs not serving on boards. For example, the agency could reconcile human capital data with general counsel and ethics office data, or issue clarifying guidance to human capital staff on appropriately identifying SGEs in human capital databases.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: In October 2016, HHS submitted its action plan to address GAO's recommendations. HHS stated the agency is currently reviewing its internal policies and procedures related to the hiring of special government employees not serving on boards to identify policy options that might improve data reliability.
    Recommendation: To help ensure that agencies report consistent and reliable data, the Director of OGE should determine (e.g., through a survey of Designated Agency Ethics Officials and/or by analyzing agency data) whether other executive branch agencies are experiencing data challenges similar to HHS, State, and NRC. If they are, the Director should take steps to help the agencies strengthen their data.

    Agency: Office of Government Ethics
    Status: Open

    Comments: In October 2016, OGE submitted its action plan to address GAO's recommendations. OGE reported having a number of actions underway. OGE stated the agency is surveying agency ethics officials to determine whether executive branch agencies are experiencing data challenges related to special government employees not serving on boards. According to OGE, the agency plans to evaluate what steps may help agencies strengthen their data if the survey results show agencies are experiencing data challenges. OGE reported that, in consultation with OPM, the agency proposed new regulations that would improve coordination between agency human resource officials and agency ethics officials by requiring agency human resource officials to provide ethics officials with prompt notification of the appointment of all financial disclosure report filers, including special government employees. OGE also reported expanding the agency's ongoing review of the Department of Health and Human Services (HHS) in light of GAO's recommendation for HHS to take steps to improve the reliability of data on SGEs not serving on boards. OGE plans to evaluate the mechanisms HHS has in place for tracking special government employees not serving on boards and may offer recommendations for improving them.
    Director: Thomas Melito
    Phone: (202) 512-9601

    4 open recommendations
    including 4 priority recommendations
    Recommendation: To improve the financial oversight of U.S. programs to provide humanitarian assistance to people inside Syria, the USAID Administrator should update guidance to require non-governmental organizations to conduct risk assessments addressing the risk of fraud.

    Agency: United States Agency for International Development
    Status: Open
    Priority recommendation

    Comments: USAID concurred with our recommendation; however, as of April 2017, it has yet to fully implement this recommendation. In December 2016, the Office of Food for Peace updated its annual program statement to include language requiring organizations to complete an analysis of risks related to fraud, corruption, and mismanagement, with relevant mitigation measures. However, the Office of U.S. Foreign Disaster Assistance (OFDA) has yet to officially update its guidance, although USAID has previously noted that OFDA will require all organizations seeking funding to address fraud risks and submit a detailed mitigation plan in their proposal package. We will continue to update the status of this recommendation as we receive information.
    Recommendation: To improve the financial oversight of U.S. programs to provide humanitarian assistance to people inside Syria, the USAID Administrator should use risk assessments submitted by implementing partners to inform USAID oversight activities, for example, using information from assessments to ensure that control activities for programs are designed to mitigate identified risks.

    Agency: United States Agency for International Development
    Status: Open
    Priority recommendation

    Comments: USAID concurred with our recommendation, stating that they plan to tailor their oversight activities to mitigate risks identified in the fraud risk mitigation plans that organizations will submit as part of their funding proposal packages in the future. In addition, USAID noted that it planned to hire a compliance officer by October 2016 to manage fraud mitigation and other compliance issues for OFDA and FFP's Syria and Iraq portfolios. However, as of April 2017, USAID has yet to fill this position. We will continue to track the status of this recommendation.
    Recommendation: To improve the financial oversight of U.S. programs to provide humanitarian assistance to people inside Syria, the USAID Administrator should ensure that field monitors in Syria are trained on assessing and identifying potential fraud risks.

    Agency: United States Agency for International Development
    Status: Open
    Priority recommendation

    Comments: USAID concurred with our recommendation, but has yet to implement this recommendation, as of April 2017. USAID has previously stated that it would work to provide the third-party monitoring organization with information specific to the Syria context that identifies methods to detect fraud. USAID also stated that it would work with the third-party monitoring organization to ensure that data collectors are trained on fraud risks and methods for identifying fraud. We will continue to track the status of this recommendation.
    Recommendation: To improve the financial oversight of U.S. programs to provide humanitarian assistance to people inside Syria, the USAID Administrator should instruct the third party monitoring organization monitoring Office of U.S. Foreign Disaster Assistance programs in Syria to modify the site visit forms to include specific guidance for documenting incidents of potential fraud.

    Agency: United States Agency for International Development
    Status: Open
    Priority recommendation

    Comments: USAID concurred with this recommendation, stating that it would seek to have site visit forms revised to include indications of fraud, waste, and abuse. However, as of April 2017, USAID has yet to implement the recommendation. We will continue to track the status of this recommendation.
    Director: Brenda S. Farrell
    Phone: (202) 512-3604

    7 open recommendations
    Recommendation: To increase oversight of the Army's Warrior Transition Unit program, the Secretary of the Army should direct the Army Surgeon General to assess the Triad of Care model's effectiveness in light of the changes in WTU diagnoses and take the appropriate action.

    Agency: Department of Defense: Department of the Army
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To increase oversight of the Army's Warrior Transition Unit program, the Secretary of the Army should direct the Army Surgeon General to exercise oversight responsibility to track full adherence to selection processes for squad leaders and platoon sergeants, including the requirement to conduct interviews for these positions.

    Agency: Department of Defense: Department of the Army
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To increase oversight of the Army's Warrior Transition Unit program, the Secretary of the Army should direct the Army Surgeon General to develop a mechanism to conduct post-training assessments on squad leaders and platoon sergeants' application of training to the work environment and incorporate the results into the training program.

    Agency: Department of Defense: Department of the Army
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To increase oversight of the Army's Warrior Transition Unit program, the Secretary of the Army should direct the Army Surgeon General to develop plans to adjust staff levels, if needed, to accommodate a potential future surge in demand.

    Agency: Department of Defense: Department of the Army
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To increase oversight of the Army's Warrior Transition Unit program, the Secretary of the Army should direct the Army Surgeon General to establish a process that assigns oversight responsibility for tracking instances in which Commanders make exceptions to WTU entrance criteria so that the Army Surgeon General is aware of the extent Commanders' decisions are consistent with program goals.

    Agency: Department of Defense: Department of the Army
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To increase oversight of the Army's Warrior Transition Unit program, the Secretary of the Army should direct the Army Surgeon General to develop and implement an approach and associated procedures for providing senior leadership, such as the Warrior Transition Command, with complaints information concerning the WTU program and WTU soldiers.

    Agency: Department of Defense: Department of the Army
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To help ensure the best use of resources for managing the medical care of soldiers recovering from serious medical conditions, the Secretary of the Army should direct the Chief of the Army Reserve, in conjunction with the Army Surgeon General, to develop an analysis that compares the costs and benefits of maintaining the current system of Community Care Units with the costs and benefits of expanding the Reserve Component Managed Care program.

    Agency: Department of Defense: Department of the Army
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: David C. Trimble
    Phone: (202) 512-3841

    6 open recommendations
    including 1 priority recommendation
    Recommendation: To improve DOE's ability to evaluate and monitor the effectiveness of policies that call for all organizations, including contractors, to embrace a strong safety culture and create a work environment that encourages a questioning attitude by all employees, the Secretary of Energy should develop and implement an independent evaluation process for routinely and accurately measuring contractor employees' willingness to raise safety and other concerns without fear of retaliation. This process should ensure that an independent third party develops, conducts, and consistently applies the evaluation methodology--which should include safeguards that protect anonymity. The process should also enable DOE to oversee and ensure that appropriate corrective actions are taken in response to evaluation results.

    Agency: Department of Energy
    Status: Open

    Comments: DOE concurred with the recommendation. In December 2016, the Office of Enterprise Assessments formed a working group to address our recommendations. According to DOE, as of March 2017 the working group developed a strategy and plan to independently analyze data associated with willingness to raise concerns within contractor organizations at DOE sites with high hazard nuclear facilities. We will continue to monitor DOE's efforts to implement this recommendation.
    Recommendation: To help ensure that the organizational placement and practices of DOE- and contractor- provided Employee Concerns Programs (ECP) do not inhibit contractor employees from raising safety and other concerns, the Secretary of Energy should revise DOE's ECP order and guidance to (1) require that the organizational placement and practices of contractor ECP's do not compromise or impair their independence, (2) clarify the circumstances under which DOE's ECP is permitted to transfer and refer concerns to contractors, and notify or require approval of the contractor employee raising the concern, and (3) provide criteria for overseeing and evaluating the effectiveness and independence of contractor-provided ECPs.

    Agency: Department of Energy
    Status: Open

    Comments: DOE concurred with the recommendation. To address this recommendation, DOE planned to update DOE Order 442.1A, Department of Energy Employee Concerns Program, to (1) address the potential for conflicts of interest that could affect the independence of contractor ECPs, (2) clarify the circumstances under which an employee concern can be referred or transferred from a DOE ECP to a contractor ECP, and (3) specify that the processes already identified in DOE Order 226.1B, Implementation of Department of Energy Oversight Policy, be used as part of the oversight processes for contractor-provided ECPs, to include evaluation of their effectiveness and independence. According to DOE, the draft order was affected by a Presidential Memorandum issued in January 2017, which put a temporary stop to the DOE directives process. We will continue to monitor the status of DOE's implementation of this recommendation.
    Recommendation: To help ensure that Congress has the information it needs as it considers whether or not to make permanent the enhanced whistleblower pilot program and that DOE has assurance that contractor employees have an effective mechanism to seek remedy for unlawful retaliation, the Secretary of Energy should fully evaluate the extent to which the pilot program has been implemented and whether its provisions will mitigate challenges associated with DOE's 708 program. This evaluation should include, at a minimum, an assessment of (1) contractors that have adopted the pilot program and the date they did so; (2) contractors that have not adopted the pilot program and an explanation of why not; (3) cases filed under the pilot program, if any; and (4) the pilot program's potential for mitigating challenges associated with the 708 program.

    Agency: Department of Energy
    Status: Open

    Comments: DOE concurred in principle with the recommendation. In response to this recommendation, the Office of Hearings and Appeals conducted a review of the Part 708 program that, according to DOE, evaluated each of the areas of concern and compared current part 708 regulations with the pilot program. We will update the status of this recommendation after we review the resulting report.
    Recommendation: To help improve DOE's ability to take enforcement action against unlawful retaliation when appropriate and take action against contractors that create a chilled work environment, the Secretary of Energy should expedite the department's time frames for codifying in regulatory language its policy that retaliation for nuclear safety-related disclosures is a nuclear safety violation and develop a specific schedule for issuing the proposed and final rules.

    Agency: Department of Energy
    Status: Open

    Comments: DOE concurred with the recommendation and planned to amend its regulations to clarify which DOE regulations constitute DOE Nuclear Safety Requirements. DOD planned to expedite the schedule for this rulemaking. We will update the status of this recommendation after we confirm DOE's actions
    Recommendation: To help improve DOE's ability to take enforcement action against unlawful retaliation when appropriate and take action against contractors that create a chilled work environment, the Secretary of Energy should direct DOE's Office of Enforcement to routinely collect information from the Department of Labor and other sources regarding substantiated cases of retaliation and take appropriate enforcement action.

    Agency: Department of Energy
    Status: Open

    Comments: According to DOE, the Office of Enforcement has revised its internal implementing procedure to require that a review of DOE Office of Hearings and Appeals whistleblower cases, Department of Labor complaints submitted under the Energy Reorganization Act, and an online legal research service (for court decisions) be conducted each quarter to identify cases wherein a DOE contractor may have retaliated against an employee for reporting a safety concern and evaluate the information for potential enforcement action. We will update the status of this recommendation after we review the updated procedure.
    Recommendation: To help improve DOE's ability to take enforcement action against unlawful retaliation when appropriate and take action against contractors that create a chilled work environment, the Secretary of Energy should revise DOE's Integrated Safety Management policy and guidance to clarify what constitutes evidence of a chilled work environment and define the appropriate steps DOE should take to hold contractors accountable for creating a chilled work environment.

    Agency: Department of Energy
    Status: Open
    Priority recommendation

    Comments: DOE concurred with the recommendation. DOE officials said that the department was revising the Integrated Safety Management policy but the revisions are currently on hold indefinitely along with all other actions to publish new, or update existing departmental directives in response to two Presidential Executive Orders issued in January and February 2017 that directed federal agencies to, among other things, reduce and reform agency regulations.
    Director: Jacqueline M. Nowicki
    Phone: (617) 788-0580

    1 open recommendations
    Recommendation: To better manage any challenges states may face implementing the Every Student Succeeds Act (ESSA), the Secretary of Education should direct the Office of State Support to evaluate its oversight process in light of the challenges states encountered in implementing the Flexibility initiative to identify lessons learned and, as appropriate, incorporate any lessons into plans for overseeing the ESSA, particularly around issues such as the design and implementation of states' monitoring systems.

    Agency: Department of Education
    Status: Open

    Comments: Education agreed that it is important to continuously evaluate its work and to consider ways to improve its efficiency and effectiveness and cited examples of the agency doing so during ESEA Flexibility implementation. For example, Education said it developed the Office of State Support, in part based on lessons learned while implementing the Flexibility initiative. In addition, Education said that since the ESSA was enacted in December 2015, it has continued to informally evaluate ESEA Flexibility implementation and oversight and cited several examples relevant to ESEA Flexibility and other Education programs and initiatives. Further, the agency provided is piloting quarterly calls between Education program officers and states and piloting a fiscal review in eight states focused on components of the law it says did not change significantly between NCLBA and ESSA. As Education continues its efforts to evaluate lessons learned from the Flexibility initiative - including the peer review process - and apply them to its oversight of ESSA, we encourage Education to incorporate these lessons into how it oversees the design and implementation of states' monitoring systems which are key to the success of ESSA's accountability provisions.
    Director: David C. Trimble
    Phone: (202) 512-3841

    3 open recommendations
    including 2 priority recommendations
    Recommendation: Because some quantities of radioactive materials are potentially dangerous to human health if not properly handled, NRC should take action to better track and secure these materials and verify the legitimacy of the licenses for those who seek to possess them. Specifically, the NRC should take the steps needed to include category 3 sources in the National Source Tracking System and add agreement state category 3 licenses to the Web-based Licensing System as quickly as reasonably possible.

    Agency: Nuclear Regulatory Commission
    Status: Open
    Priority recommendation

    Comments: In October 2016, NRC issued a Staff Requirements Memorandum (SRM) "Proposed Staff Re-Evaluation of Category 3 Source Accountability," (SRM-COMJMB-16-0001) and directed NRC staff to take specific actions to evaluate whether it is necessary to revise NRC regulations or processes governing source protection and accountability for Category 3 sources. Among other things, this re-evaluation will consider GAO's recommendations. This re-evaluation is due to be submitted to the Commission by August 2017.
    Recommendation: Because some quantities of radioactive materials are potentially dangerous to human health if not properly handled, NRC should take action to better track and secure these materials and verify the legitimacy of the licenses for those who seek to possess them. Specifically, the NRC should at least until such time that category 3 licenses can be verified using the License Verification System, require that transferors of category 3 quantities of radioactive materials confirm the validity of a would-be purchaser's radioactive materials license with the appropriate regulatory authority before transferring any category 3 quantities of licensed materials.

    Agency: Nuclear Regulatory Commission
    Status: Open
    Priority recommendation

    Comments: In October 2016, NRC issued a Staff Requirements Memorandum (SRM) "Proposed Staff Re-Evaluation of Category 3 Source Accountability," (SRM-COMJMB-16-0001) and directed NRC staff to take specific actions to evaluate whether it is necessary to revise NRC regulations or processes governing source protection and accountability for Category 3 sources. Among other things, this re-evaluation will consider GAO's recommendations. This re-evaluation is due to be submitted to the Commission by August 2017. The License Verification and Transfer of Category 3 Sources Working Group (LVWG) evaluated this recommendation, and its analysis will be considered by the Category 3 Source Security and Accountability Working Group in the development of the notation vote paper that will be submitted to the Commission in August 2017.
    Recommendation: Because some quantities of radioactive materials are potentially dangerous to human health if not properly handled, NRC should take action to better track and secure these materials and verify the legitimacy of the licenses for those who seek to possess them. Specifically, the NRC should, as part of the ongoing efforts of NRC working groups meeting to develop enhancements to the prelicensing requirements for category 3 licenses, consider requiring that an on-site security review be conducted for all unknown applicants of category 3 licenses to verify that each applicant is prepared to implement the required security measures before taking possession of licensed radioactive materials.

    Agency: Nuclear Regulatory Commission
    Status: Open

    Comments: In October 2016, NRC issued a Staff Requirements Memorandum (SRM) "Proposed Staff Re-Evaluation of Category 3 Source Accountability," (SRM-COMJMB-16-0001) and directed NRC staff to take specific actions to evaluate whether it is necessary to revise NRC regulations or processes governing source protection and accountability for Category 3 sources. Among other things, this re-evaluation will consider GAO's recommendations. This re-evaluation is due to be submitted to the Commission by August 2017.
    Director: Beryl Davis
    Phone: (202) 512-2623

    2 open recommendations
    Recommendation: To help fulfill the IPERA and OMB requirements to submit proposals to Congress when agencies reach 3 or more consecutive years of noncompliance with IPERA criteria, the Secretary of Agriculture or a designee should submit a letter to Congress detailing proposals for reauthorization or statutory changes in response to 3 consecutive years of noncompliance as of fiscal year 2014 for its (1) Child and Adult Care Food Program; (2) School Breakfast Program; (3) National School Lunch Program; and (4) Special Supplemental Nutrition Program for Women, Infants, and Children. To the extent that reauthorization or statutory changes are not considered necessary to bring a program into compliance, the Secretary or designee should state so in the letter.

    Agency: Department of Agriculture
    Status: Open

    Comments: We provided a draft of this report to OMB, the IG offices of the 24 CFO Act agencies, and the CFO offices of those agencies with programs that were determined to be noncompliant with IPERA criteria for 3 consecutive years as of fiscal year 2014. In their e-mailed response, officials from the CFO office at USDA neither concurred nor disagreed with our recommendations. We will continue to monitor the status of this recommendation.
    Recommendation: To help fulfill the IPERA and OMB requirements to submit proposals to Congress when agencies reach 3 or more consecutive years of noncompliance with IPERA criteria, the Secretary of Defense or a designee should submit a letter to Congress detailing proposals for reauthorization or statutory changes in response to 3 consecutive years of noncompliance as of fiscal year 2014 for its Department of Defense Travel Pay program. To the extent that reauthorization or statutory changes are not considered necessary to bring the program into compliance, the Secretary or designee should state so in the letter.

    Agency: Department of Defense
    Status: Open

    Comments: We provided a draft of this report to OMB, the IG offices of the 24 CFO Act agencies, and the CFO offices of those agencies with programs that were determined to be noncompliant with IPERA criteria for 3 consecutive years as of fiscal year 2014. In their written comments, the offices of the DOD CFO and DOD IG concurred with our recommendations. The DOD CFO office noted that it does not consider reauthorization or statutory change necessary for its Travel Pay program, but will submit a letter to Congress containing planned actions for improvement by August 30, 2016. As of June 2, 2017, no updated information has been provided by the Department of Defense. We will continue to monitor the status of this recommendation.
    Director: Diana C. Maurer
    Phone: (202) 512-9627

    1 open recommendations
    Recommendation: In order to help ensure that ATF adheres to its policies and facilitates industry compliance with requirements, the Deputy Director of ATF should align the MS deletion policy, MS system design, and the timeliness of deletion practices to improve ATF's compliance with the policy.

    Agency: Department of Justice: Bureau of Alcohol, Tobacco, Firearms and Explosives
    Status: Open

    Comments: In September 2016, ATF reported that it deleted all purchaser names within those multiple sale records GAO identified as having been retained beyond time limits specified by ATF?s policy. In addition, ATF stated that it is in the process of implementing protocols to ensure that purging purchaser names within multiple sale records aligns with ATF policy. As of March 2017, ATF reported changing its query code to result in an improved match ratio with the MS system. In July 2017, ATF reiterated its deletion of affected purchaser names and its change in query code. However, given the longstanding nature of this issue, ATF needs to provide more documentation to demonstrate that the change in query code will identify all records eligible for deletion.
    Director: David A. Powner
    Phone: (202) 512-9286

    4 open recommendations
    Recommendation: To help IRS improve its process for determining IT funding priorities and to provide timely information on the progress of its investments, the Commissioner of IRS should direct the Chief Technology Officer to document IRS's process for selecting and prioritizing operations support activities.

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

    Comments: In its August 2016 statement of actions to address our recommendations, IRS reported that it was documenting the process for selecting and prioritizing all non-Business Systems Modernization activities, and noted that it expects to have draft documentation by September 2016, and finalized documentation no later than April 2017. We will be following-up with the agency to obtain documentation of actions taken to address this recommendation, and will update this status accordingly.
    Recommendation: To help IRS improve its process for determining IT funding priorities and to provide timely information on the progress of its investments, the Commissioner of IRS should direct the Chief Technology Officer to establish, document, and implement policies and procedures for selecting new and reselecting ongoing business systems modernization activities, consistent with IRS's process for prioritizing operations support priorities, which addresses (1) prioritization and comparison of IT assets against each other, (2) criteria for making selection and prioritization decisions, and (3) ensuring IRS executives' final funding decisions on IT proposals are based on IRS's prioritization process.

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

    Comments: In its August 2016 statement of actions to address our recommendations, IRS highlighted process improvements, which it noted would influence its efforts to address this recommendation. IRS committed to documenting the prioritization policies and procedures for its Business Systems Modernization activities as these new process improvements stabilize. We will be following-up with IRS to obtain documentation of actions taken to address this recommendation, and will update this status accordingly.
    Recommendation: To help IRS improve its process for determining IT funding priorities and to provide timely information on the progress of its investments, the Commissioner of IRS should direct the Chief Technology Officer to modify existing processes for Foreign Account Tax Compliance Act (FATCA) and Return Review Program (RRP) for measuring work performed by IRS staff to incorporate best practices, including accounting for actual work performed and using the level of effort measure sparingly.

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

    Comments: In its August 2016 statement of actions to address our recommendations, IRS stated it would evaluate the use of a more quantitative measure for work performed and thereby use the level of effort measure sparingly. IRS stated that it would meet with GAO to discuss the results of this evaluation by the end of January 2017. We plan to meet with IRS in the near future to discuss this recommendation, and will update this status accordingly.
    Recommendation: To help IRS improve its process for determining IT funding priorities and to provide timely information on the progress of its investments, the Commissioner of IRS should direct the Chief Technology Officer to report on actual costs and scope delivery at least quarterly for the Customer Account Data Engine 2 and the Affordable Care Act Administration. For these investments, IRS should develop metrics similar to FATCA and RRP.

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

    Comments: In its August 2016 statement of actions to address our recommendations, IRS stated that the Customer Account Data Engine 2 program management office is currently standing up processes to report on planned versus actual costs and scope delivery on a monthly basis. Additionally, IRS stated that it would consider the approach currently being used by the Foreign Account Tax Compliance Act and Return Review Program investments. The agency stated that development work for the Affordable Care Act Administration investment was minimal, and as a result, application of this recommendation would not be beneficial. We will be following-up with IRS to obtain documentation of actions taken to address this recommendation, and will update this status accordingly.
    Director: Brian J. Lepore
    Phone: (202) 512-4523

    1 open recommendations
    Recommendation: To improve the Office of the Secretary of Defense's (OSD) oversight of the services' progress in implementing the standardized process for assessing facility conditions and recording facility condition ratings based on that process, the Assistant Secretary of Defense for Energy, Installations, and Environment should revise its guidance to clarify how--either in DOD's Real Property Assets Database or by some other mechanism--the services are to indicate when a facility condition rating recorded in DOD's Real Property Assets Database is based on the standardized process.

    Agency: Department of Defense: Office of the Secretary of Defense: Office of the Under Secretary of Defense for Acquisition, Technology, and Logistics: Office of the Assistant Secretary of Defense for Energy, Installations, and Environment
    Status: Open

    Comments: DOD partially concurred with our recommendation that the Assistant Secretary of Defense for Energy, Installations, and Environment revise its guidance to clarify how--either in DOD's Real Property Assets Database or by some other mechanism--the services are to indicate when a facility condition rating recorded in DOD's Real Property Assets Database is based on the standardized process. As of October 2016, DOD has not completed any actions to implement this recommendation.
    Director: Susan Fleming
    Phone: (202) 512-2834

    5 open recommendations
    Recommendation: To promote the transition to improved crash test standards, to strengthen FHWA's oversight of the roadside safety hardware's crash-testing process, and to make more information available to states and industry on how roadside safety hardware performs in actual conditions, the Secretary of Transportation should direct the Administrator of FHWA to direct FHWA's division offices to help ensure, through their oversight of states' standards and design specifications, that states have written policies in place to require the installation of appropriately crash-tested roadside safety hardware on the National Highway System to address inconsistent practices across states.

    Agency: Department of Transportation
    Status: Open

    Comments: DOT concurred with this recommendation and stated that FHWA will review existing state policies and procedures regarding the installation of appropriately crash-tested roadside safety hardware on the National Highway System and complete this review by July 2017. Based on these findings, DOT stated that FHWA will, by December 2017, direct its division offices to work with state Departments of Transportation to modify or improve state DOT written policies as appropriate.
    Recommendation: To promote the transition to improved crash test standards, to strengthen FHWA's oversight of the roadside safety hardware's crash-testing process, and to make more information available to states and industry on how roadside safety hardware performs in actual conditions, the Secretary of Transportation should direct the Administrator of FHWA to monitor and periodically report to Congress (or report through the agency's publicly available website) progress states and the industry are making in transitioning to the MASH crash-testing standards for roadside safety hardware.

    Agency: Department of Transportation
    Status: Open

    Comments: DOT concurred with this recommendation and stated FHWA will collect information on states' progress in implementing a policy to use MASH-tested hardware and post this information on FHWA's website. DOT also stated that FHWA will coordinate with the American Association of State Highway and Transportation Officials to monitor the progress of the MASH transition and to have this monitoring process in place by July 2017.
    Recommendation: To promote the transition to improved crash test standards, to strengthen FHWA's oversight of the roadside safety hardware's crash-testing process, and to make more information available to states and industry on how roadside safety hardware performs in actual conditions, the Secretary of Transportation should direct the Administrator of FHWA to provide additional guidance to crash test labs and accreditation bodies to ensure that labs have a clear separation between device development and testing in cases where lab employees test devices that were developed within their parent organization.

    Agency: Department of Transportation
    Status: Open

    Comments: DOT concurred with this recommendation and stated that FHWA will conduct outreach to determine how conflicts of interest are viewed and addressed by labs and by the accrediting bodies. FHWA will also determine how to most effectively provide any additional guidance on mitigating potential these conflicts within its current legal authority. DOT stated FHWA will complete this outreach by June 2017 and issue additional guidance communicating FHWA's expectations by December 2017.
    Recommendation: To promote the transition to improved crash test standards, to strengthen FHWA's oversight of the roadside safety hardware's crash-testing process, and to make more information available to states and industry on how roadside safety hardware performs in actual conditions, the Secretary of Transportation should direct the Administrator of FHWA to develop a process for third-party verification of results from crash-test labs.

    Agency: Department of Transportation
    Status: Open

    Comments: DOT concurred with this recommendation and stated that FHWA will conduct outreach to identify potential processes for third party review of results from crash labs. DOT stated FHWA will complete this outreach by July 2017.
    Recommendation: To promote the transition to improved crash test standards, to strengthen FHWA's oversight of the roadside safety hardware's crash-testing process, and to make more information available to states and industry on how roadside safety hardware performs in actual conditions, the Secretary of Transportation should direct the Administrator of FHWA to support additional research and disseminate results on roadside safety hardware's in-service performance, either as part of future phases of FHWA's current pilot study on guardrail end terminals' performance or as part of FHWA's broader research portfolio.

    Agency: Department of Transportation
    Status: Open

    Comments: DOT concurred with this recommendation and stated that FHWA is conducting a pilot effort to establish a protocol for the collection of data from crashes involving guardrail terminals, and that this pilot will be completed by November 2018. In addition, DOT stated that FHWA continues to support additional research through the National Research Council and the National Cooperative Highway Research Program.
    Director: James R. McTigue, Jr.
    Phone: (202) 512-9110

    4 open recommendations
    Recommendation: To strengthen efforts to identify and address noncompliance with the EITC, ACTC, and AOTC, the Commissioner of Internal Revenue should direct Refundable Credits Policy and Program Management (RCPPM) to, building on current efforts, develop a comprehensive operational strategy that includes all the RTCs for which RCPPM is responsible. The strategy could include use of error rates and amounts, evaluation and guidance on the proper use of indicators like no-change and default rates, and guidance on how to weigh trade-offs between equity and return on investment in resource allocations.

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

    Comments: As of February 2017, IRS is taking steps toward developing a comprehensive compliance strategy that includes the three refundable tax credits GAO reviewed, as well as the PTC. These steps include initial planning meetings with Lean Six Sigma consultants and refundable credit policy and program managers and soliciting volunteers for the teams needed to develop the strategy. GAO will continue to monitor the progress of this effort.
    Recommendation: To strengthen efforts to identify and address noncompliance with the EITC, ACTC, and AOTC, the Commissioner of Internal Revenue should direct Refundable Credits Policy and Program Management (RCPPM) to assess whether the data received from the Department of Education's Postsecondary Education Participants System (PEPS) database (a) are sufficiently complete and accurate to reliably correct tax returns at filing and (b) provide additional information that could be used to identify returns for examination; if warranted by this research, IRS should use this information to seek legislative authority to correct tax returns at filing based on PEPS data.

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

    Comments: In February 2016, Refundable Credits Policy and Program Management asked Wage & Investment Strategy & Solutions (WISS) to test the Department of Education's Postsecondary Education Participants System database (PEPS) to match and validate the EINS reported on Form 8863, Education Credits. According to IRS, preliminary assessment of the PEPS database indicates that it is not a sufficiently complete database to confirm AOTC eligibility during return processing or post processing. GAO reviewed the study results and submitted several follow-up questions to IRS in May 2017. GAO followed-up with IRS on the status of that information request in June 2017.
    Recommendation: To strengthen efforts to identify and address noncompliance with the EITC, ACTC, and AOTC, the Commissioner of Internal Revenue should direct Refundable Credits Policy and Program Management (RCPPM) to take necessary steps to ensure the reliability of collections data and periodically review that data to (a) compute a collections rate for post-refund enforcement activities and (b) determine what additional analyses would provide useful information about compliance results and costs of post-refund audits and document-matching reviews.

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

    Comments: IRS raised concerns about the cost of studying collections data for post-refund enforcement activities. GAO recognizes that gathering collections data has costs. However, a significant amount of enforcement activity is occurring after refunds have been paid, and use of these data could better inform resource allocation decisions and improve the overall efficiency of enforcement efforts.
    Recommendation: To strengthen efforts to identify and address noncompliance with the EITC, ACTC, and AOTC, the Commissioner of Internal Revenue should direct Refundable Credits Policy and Program Management (RCPPM) to, as RCPPM begins efforts to track the number of erroneous returns claiming the ACTC or AOTC identified through pre-refund enforcement activities, such as screening filters and use of math error authority, it should develop and implement a plan to collect and analyze these data that includes such characteristics as identifying timing goals, resource requirements, and the appropriate methodologies for analyzing and applying the data to compliance issues.

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

    Comments: As of February 2017, IRS is taking steps toward developing a comprehensive compliance strategy that includes the three refundable tax credits GAO reviewed, as well as the PTC. These steps include initial planning meetings with Lean Six Sigma consultants and refundable credit policy and program managers and soliciting volunteers for the teams needed to develop the strategy. GAO will continue to monitor the progress of this effort.
    Director: Rebecca Gambler
    Phone: (202) 512-8777

    4 open recommendations
    Recommendation: To enhance the monitoring of holding facilities, the Secretary of Homeland Security should direct Border Patrol and ICE to develop and implement a process to assess their time in custody data for all individuals in holding facilities, including: (1) identifying and addressing potential data quality issues; and (2) identifying cases where time in custody exceeded guidelines and assessing the factors impacting time in custody.

    Agency: Department of Homeland Security
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To strengthen the transparency of the complaints process, the Secretary of Homeland Security should direct CBP and ICE to develop and issue guidance on how and which complaint mechanisms should be communicated to individuals in custody at holding facilities.

    Agency: Department of Homeland Security
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To facilitate the tracking of holding facility complaints, the Secretary of Homeland Security should include a classification code in all complaint tracking systems related to DHS holding facilities.

    Agency: Department of Homeland Security
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To provide useful information for compliance monitoring, the Secretary of Homeland Security should direct CBP and ICE to develop and implement a process for analyzing trends related to holding facility complaints across their respective component.

    Agency: Department of Homeland Security
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    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: Melissa Emrey-Arras
    Phone: (617) 788-0534

    3 open recommendations
    Recommendation: To help address Education's strategic goal of providing superior customer service to borrowers, and to strengthen oversight of the Direct Loan program, the Secretary of Education should develop a minimum standard that specifies core call center operating hours to provide borrowers, including those on the West Coast, with improved access to servicers.

    Agency: Department of Education
    Status: Open

    Comments: The Department of Education agreed to establish core hours in the requirements for servicers to help borrowers access live customer service representatives. Education also noted that borrowers can use interactive voice response and web technology to access information from their servicers during periods when live operators are not available. While these are additional tools for borrowers, they do not replace the need for access to live representatives, and, as we note in the report, Education's customer satisfaction surveys of borrowers in 2014 and 2015 raised concerns about the usefulness of servicers' automated voice response systems. Establishing core call center hours in servicer requirements, if implemented as Education described, would meet the intent of the recommendation.
    Recommendation: To help address Education's strategic goal of providing superior customer service to borrowers, and to strengthen oversight of the Direct Loan program, the Secretary of Education should ensure the new unified borrower complaint tracking system includes comprehensive and comparable information on the nature and status of borrower complaints made to both Education and servicers, to allow Education to track trends and better manage the program to effectively meet borrower needs.

    Agency: Department of Education
    Status: Open

    Comments: Education reported that it will conduct communication and awareness campaigns to ensure borrowers know of the existence and purpose of the feedback system, which includes comprehensive and comparable information on the nature and status of borrower complaints about servicers. One of the communication channels used will be through the servicers. In addition, the agency reported that it will establish a common borrower experience and common branding in the requirements for the ongoing student loan servicing solicitation by, among other things, requiring the creation of a single web portal clearly labeled as representing the agency. Through that system, all borrowers will be ale to access information, make payments, apply for benefits and manage their accounts. When implemented, this new platform, in conjunction with FSA's Feedback System, will collect complaint information at FSA comprehensively.
    Recommendation: To help address Education's strategic goal of providing superior customer service to borrowers, and to strengthen oversight of the Direct Loan program, the Secretary of Education should evaluate and make needed adjustments to Direct Loan servicer performance metrics and compensation to improve assessment, including using baseline data, and alignment with Federal Student Aid's strategic goals aimed at superior customer service and program integrity, and to ensure that the assignment of new loans to servicers takes program compliance into account.

    Agency: Department of Education
    Status: Open

    Comments: Education stated that it would evaluate existing and alternative performance metrics and compensation strategies as part of the ongoing student loan servicing procurement. The agency noted that the results of this evaluation, along with information gleaned form other market research conducted in the context of the procurement and proposals submitted by prospective vendors, will be reflected in future servicing contracts.
    Director: Diana Maurer
    Phone: (202) 512-9627

    6 open recommendations
    including 6 priority recommendations
    Recommendation: To improve transparency and better ensure that face recognition capabilities are being used in accordance with privacy protection laws and policy requirements, the Attorney General should assess the PIA development process to determine why PIAs were not published prior to using or updating face recognition capabilities, and implement corrective actions to ensure the timely development, updating, and publishing of PIAs before using or making changes to a system.

    Agency: Department of Justice
    Status: Open
    Priority recommendation

    Comments: DOJ officials did not concur with this recommendation, and stated that the FBI has established practices that protect privacy and civil liberties beyond the requirements of the law. DOJ officials stated that it will internally evaluate the PIA process as part of the Department's overall commitment to improving its processes, not in response to our recommendation. In March 2017, we followed up with DOJ to obtain its current position on our recommendation. DOJ continues to believe that its approach in designing the NGI system was sufficient to meet legal privacy requirements and that our recommendation represents a "checkbox approach" to privacy. We disagree with DOJ's characterization of our recommendation. We continue to believe that the timely development and publishing of future PIAs would increase transparency of the department's systems. We recognize the steps the agency took to consider privacy protection during the development of the NGI system. We also stand by our position that notifying the public of these actions is important and provides the public with greater assurance that DOJ components are evaluating risks to privacy when implementing systems. As a result, the recommendation remains open and unimplemented.
    Recommendation: To improve transparency and better ensure that face recognition capabilities are being used in accordance with privacy protection laws and policy requirements, the Attorney General should assess the SORN development process to determine why a SORN was not published that addressed the collection and maintenance of photos accessed and used through NGI for the FBI's face recognition capabilities prior to using NGI-IPS, and implement corrective actions to ensure SORNs are published before systems become operational.

    Agency: Department of Justice
    Status: Open
    Priority recommendation

    Comments: DOJ agreed, in part, with our recommendation and submitted the SORN for publication to the Federal Register on April 21, 2016, and it was published on May 5, 2016. DOJ did not agree that the publication of a SORN is required by law. We disagree with DOJ's interpretation regarding the legal requirements of a SORN. The Privacy Act of 1974 requires that when agencies establish or make changes to a system of records, they must notify the public through a SORN published in the Federal Register. DOJ's comments on our draft report acknowledge that the automated nature of face recognition technology and the sheer number of photos now available for searching raise important privacy and civil liberties considerations. DOJ officials also stated that the FBI's face recognition capabilities do not represent new collection, use, or sharing of personal information. We disagree. We believe that the ability to perform automated searches of millions of photos is fundamentally different in nature and scope than manual review of individual photos, and the potential impact on privacy is equally fundamentally different. By assessing the SORN development process and taking corrective actions to ensure timely development of future SORNs, the public would have a better understanding of how personal information is being used and protected by DOJ components. As a result, the recommendation remains open and unimplemented.
    Recommendation: To better ensure that face recognition capabilities are being used in accordance with privacy protection laws and policy requirements, the Director of the Federal Bureau of Investigation should conduct audits to determine the extent to which users of NGI-IPS and biometric images specialists in FACE Services are conducting face image searches in accordance with Criminal Justice Information Services Division policy requirements.

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

    Comments: In March 2017, DOJ provided us with the audit plan the CJIS Audit Unit developed in June 2016 for NGI-IPS users. In addition, DOJ reported that the CJIS Audit Unit began assessing NGI-IPS requirements at participating states in conjunction with its triennial National Identity Services audit and that, as of February 2017, the unit had conducted NGI-IPS audits of four states. Further, DOJ officials said CJIS developed an audit plan of the FACE Services Unit to coincide with the existing triennial FBI internal audit for 2018. However, DOJ did not provide the audit plan for the FACE Services Unit. DOJ officials said the methodology would be the same as the audit plan for NGI-IPS, but that methodology does not describe oversight on use of information obtained from external systems accessed by FACE Services employees. Therefore, we believe DOJ is making progress towards meeting the recommendation, but has not fully implemented our recommendation.
    Recommendation: To better ensure that face recognition systems are sufficiently accurate, the Director of the Federal Bureau of Investigation should conduct tests of NGI-IPS to verify that the system is sufficiently accurate for all allowable candidate list sizes, and ensure that the detection and false positive rate used in the tests are identified.

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

    Comments: In comments on our draft report in 2016, and reiterated during recommendation follow-up, as of March 2017, DOJ did not concur with this recommendation. DOJ officials stated that the FBI has performed accuracy testing to validate that the system meets the requirements for the detection rate, which fully satisfies requirements for the investigative lead service provided by NGI-IPS. We disagree with DOJ. A key focus of our recommendation is the need to ensure that NGI-IPS is sufficiently accurate for all allowable candidate list sizes. Although the FBI has tested the detection rate for a candidate list of 50 photos, NGI-IPS users are able to request smaller candidate lists (between 2 and 50 photos). FBI officials stated that they do not know, and have not tested, the detection rate for other candidate list sizes. According to these officials, a smaller candidate list would likely lower the detection rate because a smaller candidate list may not contain a likely match that would be present in a larger candidate list. However, according to the FBI Information Technology Life Cycle Management Directive, testing needs to confirm the system meets all user requirements. Because the accuracy of NGI-IPS's face recognition searches when returning fewer than 50 photos in a candidate list is unknown, the FBI is limited in understanding whether the results are accurate enough to meet NGI-IPS users' needs. DOJ officials also stated that searches of NGI-IPS produce a gallery of likely candidates to be used as investigative leads, not for positive identification. As a result, according to DOJ officials, NGI-IPS cannot produce false positives and there is no false positive rate for the system. We disagree with DOJ. The detection rate and the false positive rate are both necessary to assess the accuracy of a face recognition system. Generally, face recognition systems can be configured to allow for a greater or lesser number of matches. A greater number of matches would generally increase the detection rate, but would also increase the false positive rate. Similarly, a lesser number of matches would decrease the false positive rate, but would also decrease the detection rate. Reporting a detection rate of 86 percent without reporting the accompanying false positive rate presents an incomplete view of the system's accuracy. As a result, the recommendation remains open and unimplemented.
    Recommendation: To better ensure that face recognition systems are sufficiently accurate, the Director of the Federal Bureau of Investigation should conduct an operational review of NGI-IPS at least annually that includes an assessment of the accuracy of face recognition searches to determine if it is meeting federal, state, and local law enforcement needs and take actions, as necessary, to improve the system.

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

    Comments: As of March 2017, FBI officials stated they implemented the recommendation by submitting a paper to solicit feedback from users through the Fall 2016 Advisory Policy Board Process. Specifically, officials said the paper requested feedback on whether the face recognition searches of the NGI-IPS are meeting their needs, and input regarding search accuracy. According to FBI officials, no users expressed concern with any aspect of the NGI-IPS meeting their needs, including accuracy. Although FBI's action of providing working groups with a paper presenting GAO's recommendation is a step, the FBI's actions do not fully meet the recommendation. The FBI's paper was presented as informational, and did not result in any formal responses from users. We disagree with the FBI's conclusion that receiving no responses on the informational paper fulfills the operational review recommendation, which includes determining that NGI-IPS is meeting user's needs. As such, we continue to recommend the FBI conduct an operational review of NGI-IPS at least annually.
    Recommendation: To better ensure that face recognition systems are sufficiently accurate, the Director of the Federal Bureau of Investigation should take steps to determine whether each external face recognition system used by FACE Services is sufficiently accurate for the FBI's use and whether results from those systems should be used to support FBI investigations.

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

    Comments: In comments on our draft report in 2016, and reiterated during recommendation follow-up in 2017, DOJ officials did not concur with this recommendation and had no plans to implement it. DOJ officials stated that the FBI has no authority to set or enforce accuracy standards of face recognition technology operated by external agencies. In addition, DOJ officials stated that the FBI has implemented multiple layers of manual review that mitigate risks associated with the use of automated face recognition technology. Further, DOJ officials stated there is value in searching all available external databases, regardless of their level of accuracy. We disagree with the DOJ position. We continue to believe that the FBI should assess the quality of the data it is using from state and federal partners. We acknowledge that the FBI cannot and should not set accuracy standards for the face recognition systems used by external partners. We also do not dispute that the use of external face recognition systems by the FACE Services Unit could add value to FBI investigations. However, we disagree with FBI's assertion that no assessment of the quality of the data from state and federal partners is necessary. We also disagree with the DOJ assertion that manual review of automated search results is sufficient. Even with a manual review process, the FBI could miss investigative leads if a partner does not have a sufficiently accurate system. By relying on its external partners' face recognition systems, the FBI is using these systems as a component of its routine operations and is therefore responsible for ensuring the systems will help meet FBI's mission, goals and objectives. The recommendation remains open and unimplemented.
    Director: Williamson, Randall B
    Phone: (202) 512-7114

    2 open recommendations
    Recommendation: To develop and maintain medical sharing expertise within the network contracting offices, the Secretary of Veterans Affairs should direct the Under Secretary for Health to create a plan for increasing the retention of contracting officers that work in medical sharing teams.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: In March 2017, VHA reported that it is working on creating a plan for increasing the retention of contracting officers that work in medical sharing teams. The Medical Sharing Office (MSO) has taken several steps including conducting research on possible ways to minimize or eliminate steps within its existing plan and expanding the number of topical training provided virtually network contracting offices to develop competency in VHA Health Care 1102 staff. In addition, VHA reported they are developing a training schedule to ensure newly deployed interns have received the training and resource to successfully conduct health care contracts if they are assigned to health care resources team and continuing to collaborate with the field to ensure awareness of MSO support and assistance.
    Recommendation: To ensure VHA effectively communicates with its affiliates regarding SSACs, the Secretary of Veterans Affairs should direct the Under Secretary for Health to reach out to all of its affiliates, identify any concerns, and determine the most effective method of communicating with affiliates regarding SSAC development.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: In March 2017, the VHA reported that it plans to have an Academic Affiliate Contracting Forum on August 15-16, 2017 in Nashville, TN or Dallas, TX for VHA staff responsible for health care contracts and University affiliates. The purpose of the Forum is to strengthen and advance the collaborative partnership for providing service to Veterans; share perspectives; and enhance awareness about processes, procedures and tools that will help make contracting processes faster and easier for all parties.
    Director: Kathleen King
    Phone: (202) 512-7114

    1 open recommendations
    including 1 priority recommendation
    Recommendation: To help ensure that timely primary care is available and accessible to AI/AN people, the Secretary of HHS should direct the Director of IHS to monitor patient wait times in its federally operated facilities and ensure corrective actions are taken when standards are not met.

    Agency: Department of Health and Human Services
    Status: Open
    Priority recommendation

    Comments: As of June 2017, according to IHS, the implementation of an agency-wide standard for patient wait times will be accomplished as follows: A decision will be made on the standard to be used, by the IHS Director no later than July 2017. Using a pilot sample of facilities (two to four facilities), the standard will be assigned to the Area Directors over the selected pilot facilities in October 2017. Systems of measurement will be decided and communicated to the Area Directors for the pilot facilities. By December 31, 2017, three months of activity will be analyzed and evaluated against the standard. Between January and March, 2018, adjustments to the necessary systems of measure, or adjustments to the reasonably expected performance standard will be made. A final evaluation will be performed not later than September 2018, and final adjustments will be made to either the measurement system or the standard to allow for full implementation of the standard across all IHS Areas by October, 2018.
    Director: Wilshusen, Gregory C
    Phone: (202) 512-6244

    2 open recommendations
    Recommendation: In addition to implementing our previous recommendations, to more effectively implement security-related policies and plans, the Commissioner of Internal Revenue should update system and application audit plans based on the current version of referenced policies and guidelines and when significant changes are made to a system or application.

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

    Comments: The IRS concurred with the recommendation and stated that it plans to implement it. Subsequent to IRS informing us that it has taken action on this recommendation, we plan to evaluate their implementation of this recommendation as part of the audit of IRS's FY 2017 financial statements.
    Recommendation: In addition to implementing our previous recommendations, to more effectively implement security-related policies and plans, the Commissioner of Internal Revenue should update the security plan for systems that provide network infrastructure services to IRS personnel and information systems to reflect changes to the operating environment.

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

    Comments: On March 28, 2017, IRS officials informed us of the actions they were taking to address this recommendation. Upon receiving information from IRS, we plan to evaluate IRS's implementation of this recommendation as part of the audit of IRS's FY 2017 financial statements.
    Director: Seto Bagdoyan
    Phone: (202) 512-6722

    2 open recommendations
    Recommendation: The Administrator of SBA should direct the Associate Administrator of Business Development to document its planned method for tracking revenue generated under subsidiaries' primary and secondary lines of business, with milestones and timelines for when and how the method will be implemented.

    Agency: Small Business Administration
    Status: Open

    Comments: GAO is reviewing documentation that SBA provided regarding actions that it has taken to address this recommendation and is currently determining whether these actions fully address the recommendation.
    Recommendation: The Administrator of SBA should direct the Associate Administrator of Business Development to provide the appropriate level of access to and sharing of relevant subsidiary data across district offices, including primary and secondary North American Industry Classification System codes and revenue data, once SBA develops a database with the capabilities of collecting and tracking this revenue data as we recommended in 2012.

    Agency: Small Business Administration
    Status: Open

    Comments: GAO is reviewing documentation that SBA provided regarding actions that it has taken to address this recommendation and is currently determining whether these actions fully address the recommendation.
    Director: Lawrance L. Evans Jr.,
    Phone: (202) 512-8678

    1 open recommendations
    Recommendation: To ensure that FHFA has adequate authority to ensure the safety and soundness of the enterprises and to clarify its supervisory role, Congress should consider granting FHFA explicit authority to examine third parties that do business with and play a critical role in the operations of the enterprises.

    Agency: Congress
    Status: Open

    Comments: As of April 2017, Congress has not taken any action on this matter.
    Director: Rebecca Gambler
    Phone: (202) 512-8777

    1 open recommendations
    Recommendation: To enhance Department of Homeland Security's (DHS) U.S. Immigration and Customs Enforcement's (ICE) ability to make more effective business decisions across immigration detention facilities with respect to the provision of medical care, the Secretary of Homeland Security should direct ICE to track inspection results and conduct analyses of oversight data over time, by standards, and by facility type.

    Agency: Department of Homeland Security
    Status: Open

    Comments: As of May 2017, ICE has not provided a status update regarding the implementation of this recommendation. We will provide updated information after confirming any agency actions.
    Director: Alfredo Gómez
    Phone: (202) 512-3841

    4 open recommendations
    Recommendation: To help ensure protection of underground drinking water from the injection of wastewater associated with domestic oil and gas production, the Administrator of the Environmental Protection Agency should require and collect well-specific data on inspections from state and EPA-managed programs, including when the wells were inspected, the types of inspections conducted, and the results of the inspections in order to track progress toward state and EPA-managed annual inspection goals.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: In November 2016, EPA said that it is working toward establishing a complete, regularly updated data set. It will work toward expanding the agency's access to well-specific data and will expand the data it has in its national UIC database. And, the agency said that it will continue to work with DOE and the Groundwater Protection Council to develop a national oil and gas gateway for well-specific data. Until such data are made available, we will leave this recommendation as open.
    Recommendation: To help ensure protection of underground drinking water from the injection of wastewater associated with domestic oil and gas production, the Administrator of the Environmental Protection Agency should complete the aquifer exemption database and establish a way to update it to provide EPA headquarters and regions with sufficient information on aquifer exemptions to oversee state and EPA-managed programs.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: In December 2016, EPA published a map of aquifer exemptions online, with the exception of region 9 data. The public dataset shows the data in two dimensions and includes information such as depth of injection, surrounding geology and injectate characteristics. EPA plans to update the database annually. We will keep this recommendation open until EPA completes work on region 9.
    Recommendation: To help ensure protection of underground drinking water from the injection of wastewater associated with domestic oil and gas production, the Administrator of the Environmental Protection Agency should clarify guidance on what data should be reported on the 7520-4 form to help ensure that the data collected are complete and consistent across state and EPA-managed programs and to provide the information EPA needs to assess whether it must take enforcement actions.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: In November 2016, EPA said that it is working toward establishing a complete, regularly updated data set. It will work toward expanding the agency's access to well-specific data and will expand the data it has in its national UIC database. And, the agency said that it will continue to work with DOE and the Groundwater Protection Council to develop a national oil and gas gateway for well-specific data. Until such data are made available, we will leave this recommendation open.
    Recommendation: To help ensure protection of underground drinking water from the injection of wastewater associated with domestic oil and gas production, the Administrator of the Environmental Protection Agency should conduct a workforce analysis to identify the human capital and other resources EPA needs to carry out its oversight of state and EPA-managed programs.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: In November 2016, EPA disagreed and said that the best approach is to expand its evaluation of agency oversight to include elements of inspection and enforcement. Once the evaluation is complete, EPA will consider its oversight of state programs. We will keep this recommendation open until EPA completes its review and determines what it will do with its oversight.
    Director: Lawrance Evans, Jr.
    Phone: (202) 512-8678

    6 open recommendations
    Recommendation: Congress should consider whether additional changes to the financial regulatory structure are needed to reduce or better manage fragmentation and overlap in the oversight of financial institutions and activities to improve (1) the efficiency and effectiveness of oversight; (2) the consistency of consumer and investor protections; and (3) the consistency of financial oversight for similar institutions, products, risks, and services. For example, Congress could consider consolidating the number of federal agencies involved in overseeing the safety and soundness of depository institutions, combining the entities involved in overseeing the securities and derivatives markets, transferring the remaining prudential regulators' consumer protection authorities over large depository institutions to the Consumer Financial Protection Bureau, and the optimal role for the federal government in insurance regulation, among other considerations.

    Agency: Congress
    Status: Open

    Comments: One bill has been introduced in the 115th Congress that would change the financial regulatory structure to address fragmented and overlapping regulatory authorities among agencies, as GAO suggested in February 2016. H.R. 594 was introduced on January 20, 2017, and calls for the functions of the Commodity Futures Trading Commission and the Securities and Exchange Commission to be combined in a single independent regulatory commission. Such an action could help to address fragmentation and overlap between the two agencies, and reduce opportunities for inefficiencies in the regulatory process and inconsistencies in how regulators conduct oversight activities over similar types of institutions, products, and risks.
    Recommendation: Congress should consider whether legislative changes are necessary to align FSOC's authorities with its mission to respond to systemic risks. Congress could do so by making changes to FSOC's mission, its authorities, or both, or to the missions and authorities of one or more of the FSOC member agencies to support a stronger link between the responsibility and capacity to respond to systemic risks. In doing so, Congress could solicit information from FSOC on the effective scope of its collective designation authorities, including any gaps.

    Agency: Congress
    Status: Open

    Comments: No legislative action identified. As of March 1, 2017, no legislation had been introduced that would align FSOC's authorities with its mission to respond to systemic risks, as GAO suggested in February 2016. Without such legislative changes, FSOC may lack the tools it needs to comprehensively address systemic risks that may emerge, and a gap will continue to exist in the post Dodd-Frank Wall Street Reform and Consumer Protection Act mechanisms for the mitigation of systemic risks.
    Recommendation: To help regulators address regulatory fragmentation and improve FSOC's ability to identify emerging systemic risks, as OFR develops and refines its financial stability monitoring tools, it should work with FSOC to determine ways in which to fully and regularly incorporate current and future monitors and assessments into Systemic Risk Committee deliberations, including, where relevant, those that present disaggregated or otherwise confidential supervisory information.

    Agency: Department of the Treasury: Financial Stability Oversight Council: Office of Financial Research
    Status: Open

    Comments: At the FSOC Systemic Risk Committee meeting held in December 2016, Treasury indicated that Office of Financial Research staff presented on the agency's Financial Stability Report. Officials indicated that they provided an assessment on potential financial stability risks, including macroeconomic, market, credit, funding and liquidity, and contagion risks. Systemic Risk Committee meeting attendees were able to compare and contrast these with the results from the Federal Reserve's systemic risk monitoring activities, which were also presented at the meeting. Office of Financial Research officials stated that there was general consensus at the meeting that these discussions were useful and that they should continue. GAO does not believe that this action is consistent with the intent of if February 2016 recommendation to fully and regularly incorporate current and future monitors and assessments into FSOC's Systemic Risk Committee deliberations. While GAO encourages sharing this type of information, the Office of Financial Research's Financial Stability Report is a publicly-available report. The intent of GAO's recommendation was to encourage the agency to fully incorporate all of its monitors into Systemic Risk Committee discussions, including its Financial Stability Monitor--its benchmark tool for assessing risks across the financial system. In addition, in its February 2016 report, GAO encouraged the agency to seek ways in which monitors that present disaggregated or otherwise confidential supervisory information can be incorporated in committee discussions. Without sharing such monitors and information, the Systemic Risk Committee may identify and advance the analysis of only a subset of systemic risks in a timely manner and may identify others too late or miss others altogether. The Financial CHOICE Act of 2016 was introduced in the 114th Congress. The act called for the Office of Financial Research to be eliminated. It was not passed before the end of the 114th Congress.
    Recommendation: To help regulators address regulatory fragmentation and improve FSOC's ability to identify emerging systemic risks, the Federal Reserve should work with FSOC to regularly incorporate the comprehensive results of its systemic risk monitoring activities into Systemic Risk Committee deliberations.

    Agency: Federal Reserve System
    Status: Open

    Comments: As of March 1, 2017, Federal Reserve officials indicated that they provided a presentation to FSOC's Systemic Risk Committee in December 2016, which included comprehensive results from its systemic risk monitoring activities. This action appears to be consistent with GAO's February 2016 recommendation, but the documentation provided by the Federal Reserve did not provide sufficient evidence that the agency has regularly incorporated these results into Systemic Risk Committee meetings. GAO will continue to monitor the Federal Reserve's participation in Systemic Risk Committee meetings to ensure that the agency continues to provide both regular and comprehensive results to the committee. Without better access to systemic risk monitoring tools and other outputs, the Systemic Risk Committee may identify and advance the analysis of only a subset of systemic risks in a timely manner and may identify others too late or miss others altogether.
    Recommendation: To more efficiently and effectively monitor the financial system for systemic risks and reduce the risk of unnecessary duplication, OFR and the Federal Reserve should jointly articulate individual and common goals for their systemic risk monitoring activities, including a plan to monitor progress toward articulated goals, and formalize regular strategic and technical discussions around their activities and outputs to support those goals.

    Agency: Department of the Treasury: Financial Stability Oversight Council: Office of Financial Research
    Status: Open

    Comments: As of March 1, 2017, the Federal Reserve and the Office of Financial Research had coordinated to organize semi-annual meetings to jointly discuss views from their respective monitoring of the financial system for risks; but these meetings had not yet taken place. The first of these meetings is to be held in May 2017 following the agencies' respective systemic risk exercises. Initiating these discussions addresses part of GAO's February 2016 recommendation. GAO plans to review documentation from these meetings in 2017 to further assess if the agencies will use these meetings to jointly articulate individual and common goals, including developing a plan to monitor progress toward the goals. Fully addressing GAO's recommendation could help to ensure comprehensiveness in systemic risk surveillance and reduced risk of duplication. On September 9, 2016, the Financial CHOICE Act of 2016 was introduced. It called for the Office of Financial Research to be eliminated. The legislation did not pass before the 114th Congress ended.
    Recommendation: To more efficiently and effectively monitor the financial system for systemic risks and reduce the risk of unnecessary duplication, OFR and the Federal Reserve should jointly articulate individual and common goals for their systemic risk monitoring activities, including a plan to monitor progress toward articulated goals, and formalize regular strategic and technical discussions around their activities and outputs to support those goals.

    Agency: Federal Reserve System
    Status: Open

    Comments: As of March 1, 2017, the Federal Reserve and the Office of Financial Research had coordinated to organize semi-annual meetings to jointly discuss views from their respective monitoring of the financial system for risks; but these meetings had not yet taken place. The first of these meetings is to be held in May 2017 following the agencies' respective systemic risk exercises. Initiating these discussions addresses part of GAO's February 2016 recommendation. GAO plans to review documentation from these meetings in 2017 to further assess if the agencies will use these meetings to jointly articulate individual and common goals, including developing a plan to monitor progress toward the goals. Fully addressing GAO's recommendation could help to ensure comprehensiveness in systemic risk surveillance and reduced risk of duplication. On September 9, 2016, the Financial CHOICE Act of 2016 was introduced. It called for the Office of Financial Research to be eliminated. The legislation did not pass before the 114th Congress ended.
    Director: Frank Rusco
    Phone: (202) 512-3841

    8 open recommendations
    Recommendation: To enhance its ability to effectively oversee offshore oil and gas development, the Secretary of the Interior should direct the Director of the Bureau of Safety and Environmental Enforcement to continue to implement its restructuring effort. To address risks to the effectiveness of its investigations, environmental compliance, and enforcement capabilities, BSEE should complete policies outlining the responsibilities of its the Safety and Incident Investigations Division (SIID), Environmental Compliance Division, and Safety Enforcement Division and update and develop procedures to guide them.

    Agency: Department of the Interior
    Status: Open

    Comments: According to BSEE documentation, SIID, the Environmental Compliance Division, and the Safety Enforcement Division continue work to complete foundational policies for their respective areas. The target date has been extended to June 30, 2018, due to the need to align policy development with BSEE's new Directives System outlined in Bureau Manual Chapter 380.1, signed on May 18, 2017.
    Recommendation: To enhance its ability to effectively oversee offshore oil and gas development, the Secretary of the Interior should direct the Director of the Bureau of Safety and Environmental Enforcement to continue to implement its restructuring effort. To enhance its investigative capabilities, BSEE should establish a capability to review investigation policy and collect and analyze incidents to identify trends in safety and environmental hazards.

    Agency: Department of the Interior
    Status: Open

    Comments: According to BSEE documentation, the Safety and Incident Investigations Division (SIID) is working closely with the Office of Policy and Analysis and the Records, Delegations, and Directives Team to implement the requirements specified in the BSEE Directives System Manual Chapter and to convert a number of Bureau Interim Directives into Bureau Manual Chapters. An internal control review was initiated in fiscal year 2017 to assess compliance with the tiering process outlined in the National Investigations Handbook. SIID staff are currently reviewing the Handbook to assess the need for updates and are working with District staff to review District level investigations to determine what needs to be included in the narrative portion of District Form 2010. We anticipate completion of these actions by December 31, 2017.
    Recommendation: To enhance its ability to effectively oversee offshore oil and gas development, the Secretary of the Interior should direct the Director of the Bureau of Safety and Environmental Enforcement to continue to implement its restructuring effort. To enhance its investigative capabilities, BSEE should clearly communicate the purpose of the Investigations and Review Unit, as it will be assumed by the SIID, to industry operators.

    Agency: Department of the Interior
    Status: Open

    Comments: According to BSEE documentation, SIID, the Office of Public Affairs, the Office of Policy and Analysis, and regional offices will consult with the new BSEE Director to solicit input and discuss potential mechanisms for communicating the purpose of SIID to industry operators. Actions to implement this recommendation are expected to be completed by December 31, 2017.
    Recommendation: To enhance its ability to effectively oversee offshore oil and gas development, the Secretary of the Interior should direct the Director of the Bureau of Safety and Environmental Enforcement to continue to implement its restructuring effort. To enhance its investigative capabilities, BSEE should clarify policies and procedures for assigning panel investigation membership and referring cases of suspected criminal wrongdoing to the Interior's Office of Inspector General.

    Agency: Department of the Interior
    Status: Open

    Comments: In March 2016, BSEE issued two Bureau Interim Directives (BID) regarding the assignment of panel investigation membership and referral to Interior's Office of the Inspector General. However, the BID regarding panel investigation membership is not clear regarding how disagreements between regional management and headquarters investigation management are to be adjudicated. According to BSEE documentation, BID No. 2016-003N (Designation of Panel Chair and Panel Members) is being revised to clarify how disagreements between regional management and headquarters investigation management will be adjudicated. BSEE did not provide a time frame for completion.
    Recommendation: To enhance its ability to effectively oversee offshore oil and gas development, the Secretary of the Interior should direct the Director of the Bureau of Safety and Environmental Enforcement to continue to implement its restructuring effort. To enhance its environmental compliance capabilities, BSEE should conduct and document a risk analysis of the regional-based reporting structure of the Environmental Compliance Division, including actions to mitigate any identified risk.

    Agency: Department of the Interior
    Status: Open

    Comments: According to BSEE documentation, a risk analysis of the regional-based reporting structure of the Environmental Compliance Division was initiated in fiscal year 2017 using the Department of Interior's Integrated Risk Rating Tool (IRRT). The results of the analysis are currently being reviewed to assess whether the IRRT's design and methodology actually addressed the intent of the recommendation. BSEE did not provide a time frame for completion.
    Recommendation: To enhance its ability to effectively oversee offshore oil and gas development, the Secretary of the Interior should direct the Director of the Bureau of Safety and Environmental Enforcement to continue to implement its restructuring effort. To enhance its environmental compliance capabilities, BSEE should coordinate with the Administrator of the Environmental Protection Agency to consider the relevance of existing interagency agreements for monitoring operator compliance with National Pollutant Discharge Elimination System permits on the Outer Continental Shelf and, if necessary, update them to reflect current oversight needs.

    Agency: Department of the Interior
    Status: Open

    Comments: According to BSEE documentation, BSEE, in coordination with EPA, has been reviewing the agreements. Given new leadership in both agencies, this effort has been delayed. BSEE did not provide a time frame for completion.
    Recommendation: To enhance its ability to effectively oversee offshore oil and gas development, the Secretary of the Interior should direct the Director of the Bureau of Safety and Environmental Enforcement to continue to implement its restructuring effort. To enhance its environmental compliance capabilities, BSEE should develop a plan to address documented environmental oversight staffing needs.

    Agency: Department of the Interior
    Status: Open

    Comments: According to BSEE documentation, the BSEE Director has ordered an assessment. In the meantime, inspectors are being trained to assist with environmental oversight responsibilities as appropriate. BSEE did not provide a time frame for completion.
    Recommendation: To enhance its ability to effectively oversee offshore oil and gas development, the Secretary of the Interior should direct the Director of the Bureau of Safety and Environmental Enforcement to continue to implement its restructuring effort. To enhance its enforcement capabilities, BSEE should develop a mechanism to ensure that it reviews the maximum daily civil penalty and adjust it to reflect increases in the Consumer Price Index within the time frame as directed by statute.

    Agency: Department of the Interior
    Status: Open

    Comments: In April 2016, BSEE issued a bureau manual chapter regarding the review and adjustment of civil penalty amounts but has not developed business practices to implement it. According to BSEE documentation, a Bureau Interim Directive, aligned with OMB guidance on Implementation of the Federal Civil Penalties Inflation Adjustment Act Improvements Act of 2015, is currently being drafted to define business practices that include specific bureau roles, responsibilities, and timelines. This action is expected to be completed by December 31, 2017.
    Director: Katherine Iritani
    Phone: (202) 512-7114

    2 open recommendations
    including 2 priority recommendations
    Recommendation: To promote consistency in the distribution of supplemental payments among states and with CMS policy, the Administrator of CMS should issue written guidance clarifying its policy that requires a link between the distribution of supplemental payments and the provision of Medicaid-covered services.

    Agency: Department of Health and Human Services: Centers for Medicare and Medicaid Services
    Status: Open
    Priority recommendation

    Comments: CMS plans to publish a proposed rule for public comment in the summer of 2017 to improve the oversight of supplemental payments, including a proposal to require that supplemental payments be distributed proportional to the volume or cost of services delivered or be tied to meeting performance benchmarks. To the extent the agency issues a final rule that results in states distributing supplemental payments in a manner that aligns their distribution with individual facilities' Medicaid workloads, CMS's ability to ensure that state Medicaid payments are not excessive and are used for Medicaid purposes will improve.
    Recommendation: To promote consistency in the distribution of supplemental payments among states and with CMS policy, the Administrator of CMS should issue written guidance clarifying its policy that payments should not be made contingent on the availability of local funding.

    Agency: Department of Health and Human Services: Centers for Medicare and Medicaid Services
    Status: Open
    Priority recommendation

    Comments: CMS plans to publish a proposed rule for public comment in the summer of 2017 to improve the oversight of supplemental payments, including a proposal to require that supplemental payments be distributed proportional to the volume or cost of services delivered or be tied to meeting performance benchmarksTo the extent the agency issues a final rule that results in states distributing supplemental payments in a manner that aligns their distribution with individual facilities' Medicaid workloads, CMS's ability to ensure that state Medicaid payments are not excessive and are used for Medicaid purposes will improve.
    Director: Carolyn L. Yocom
    Phone: (202) 512-7114

    1 open recommendations
    Recommendation: To ensure states have appropriate and current guidance to assist them in designing and administering Medicaid NEMT, the Secretary of HHS should direct CMS to assess current Medicaid NEMT guidance and update that guidance as needed.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: Mihm, J Christopher
    Phone: (202) 512-3236

    1 open recommendations
    including 1 priority recommendation
    Recommendation: To help ensure that agencies report consistent and comparable data on federal spending, the Director of OMB, in collaboration with the Secretary of the Treasury, should provide agencies with additional guidance to address potential clarity, consistency, or quality issues with the definitions for specific data elements including Award Description and Primary Place of Performance and that they clearly document and communicate these actions to agencies providing this data as well as to end-users.

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

    Comments: In May 2016, OMB issued guidance for DATA Act Implementation entitled, Implementing Data-Centric Approach for Reporting Federal Spending Information (Management Procedures Memorandum No. 2016-03). This memorandum provided guidance on new federal prime award reporting requirements, agency assurances, and authoritative sources for reporting. In August 2016, OMB released additional draft guidance describing how agencies should report financial information involving intragovernmental transfers and personally identifiable information, as well as how agency Senior Accountable Officials should provide quality assurances for submitted data. Despite these positive steps, we continue to have concerns about the need for additional guidance to facilitate agency implementation of certain data definitions (such as "primary place of performance" and "award description") in order to produce consistent and comparable information, and whether the guidance provides sufficient detail in areas such as the process for providing assurance on data submissions.
    Director: James R. McTigue, Jr.
    Phone: (202) 512-9110

    2 open recommendations
    Recommendation: To improve taxpayer service amid declining budgets and increased responsibilities, Congress should consider requiring the Secretary of the Treasury to develop a comprehensive customer service strategy in consultation with the Commissioner of Internal Revenue that (1) determines appropriate telephone and correspondence levels of service, based on service provided by the best in business and customer expectations; and (2) thoroughly assesses which services IRS can shift to self-service options.

    Agency: Congress
    Status: Open

    Comments: As of March 2017, no legislative action had been taken.
    Recommendation: To improve performance management of taxpayer services, the Secretary of the Treasury should update the Department's performance plan to include overage rates for handling taxpayer correspondence as a part of Treasury's performance goals.

    Agency: Department of the Treasury
    Status: Open

    Comments: In May 2017, Treasury officials told us that they plan to include correspondence data as part of Treasury's fiscal year 2018 annual performance plan and fiscal year 2016 annual performance report. They expect it to be available online before Summer 2017.
    Director: Melissa Emrey-Arras
    Phone: (617) 788-0534

    5 open recommendations
    Recommendation: In order to ensure complete, analyzable records regarding research grant award decisions are available for management and analysis, the Secretary of Defense should direct the Under Secretary of Defense for Acquisition, Technology and Logistics to lead the implementation of additional data collection efforts in coordination with DOD's grant-making components. These should include: (1) Retaining complete records of pre-proposal, proposal, and award data, including a record of proposal disposition, in linked electronic files to facilitate aggregate, statistical analysis of the grant-making process, including the calculation of success rates. (2) Collecting demographic, education, and career information from applicants, on a voluntary basis, that is not available to proposal reviewers but is used for analysis of success rates.

    Agency: Department of Defense
    Status: Open

    Comments: DOD agreed with our recommendation to implement additional data collection efforts. As of August, 2017, the Basic Research Office (BRO) has drafted an implementation plan and schedule for the collection of demographic data on grant applicants and lifecycle grant data. As part of this, BRO has identified a number of issues to be addressed and resolved within DoD. One of these areas is the protection of any information collected to assess the success rates of women as Principal Investigators (PIs)/co-PIS under STEM Research grants and cooperative agreements. As a result, before BRO proceeds with its planned actions, they are working with the Office of Information Management, WHS, to ensure there are no issues related to the Privacy Act. The agency did not provide a timeline to GAO for when these actions are expected to be completed.
    Recommendation: In order to ensure complete, analyzable records regarding research grant award decisions are available for management and analysis, the Secretary of Energy should direct DOE's grant-making agencies to implement additional data collection efforts, which should include: (1) Retaining complete records of pre-proposal, proposal, and award data, including a record of proposal disposition, in linked electronic files to facilitate aggregate, statistical analysis of the grant-making process, including the calculation of success rates. (2) Collecting demographic, education, and career information from applicants, on a voluntary basis, that is not available to proposal reviewers but is used for analysis of success rates.

    Agency: Department of Energy
    Status: Open

    Comments: DOE generally agreed with our recommendation to implement additional data collection efforts. According to DOE officials, as of September, 2017, of the four components audited at DOE, all four have taken actions toward implementing the recommendation and one component has completed its implementation. Specifically, the Office of Science began collecting investigator demographics during the second quarter of fiscal year 2015 and already retained complete records that enabled the calculation of success rates. Three additional DOE components conducted a joint feasibility study and all concur that it is feasible to collect data on demographic, education and career information of applicants. The Office of Nuclear Energy (NE) revised its approach to data collection and now retains complete grant life cycle information for each individual award, including complete records of pre-proposal, proposal, and award data in linked electronic files. NE is also changing existing data systems to input/track voluntarily submitted demographic information on Principle Investigators on applications to facilitate aggregate, statistical analysis of the grant-making process, including the calculation of success rates. The agency notes that for NE, the completion of the actions required to implement this recommendation is estimated to take up to 12 months. Advanced Research Projects Agency-Energy (ARPA-E) and the Office of Energy Efficiency and Renewable Energy (EERE) participated in the joint feasibility study regarding the collection of demographic data, but have not completed any actions to implement such data collection.
    Recommendation: As NASA begins to collect demographic data on its grant proposals and awards, the NASA Administrator should include the following key components: (1) Retain complete records of pre-proposal, proposal, and award data, including a record of proposal disposition, in linked electronic files to facilitate aggregate, statistical analysis of the grant-making process, including the calculation of success rates. (2) Collect demographic, education, and career information from applicants, on a voluntary basis, that is not available to proposal reviewers but is used for analysis of success rates.

    Agency: National Aeronautics and Space Administration
    Status: Open

    Comments: NASA agreed with our recommendation and indicated it will begin collecting basic demographic, education, and career data from its research grant applicants on a voluntary basis by the end of fiscal year 2016. In addition, NASA noted it will explore its ability to consolidate proposal and award data as part of the ongoing update to its procurement and grants management systems. As of September 2017, NASA officials reported that the notice of grant award document (form 1687) was modified to require entry of the proposal number on the form in order to capture the linkage between proposal and award. When the transition to the new contract/grant writing system (Procurement for Public Sector) occurred in June 2017, NASA began using the amended award notice. NASA states they are continuing to investigate system options for fine tuning this cross-referencing methodology. However, as of September 2017, there were no stated plans to collect or track demographic, education, or career characteristics of grant applicants in such a way as to facilitate the analysis of success rates.
    Recommendation: To comply with Title IX enforcement requirements, the Secretary of the Department of Defense, which funds STEM research at universities, should direct the Director of the Office of Diversity Management and Equal Opportunity to ensure that Title IX compliance reviews of DOD's grantees are periodically conducted.

    Agency: Department of Defense
    Status: Open

    Comments: DOD agreed with our recommendation and noted it is in the process of revising current DOD guidance which will address its Title IX enforcement requirements. In a conversation with GAO in September 2017, a DOD official stated that the agency is in the process of formulating instructions related to both Title IX and Title VI that they believe will address the recommendation regarding Title IX enforcement. To date, these actions are not complete as they are still in the process of developing appropriate language.
    Recommendation: To comply with Title IX enforcement requirements, the Secretary of the Department of Health and Human Services, which funds STEM research at universities, should ensure that Title IX compliance reviews of NIH's grantees are periodically conducted.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: HHS indicated it would consult with NIH and initiate a sex discrimination compliance review program that includes grantee institutions with STEM programs. We will update the status of this recommendation when the agency provides documentation that these efforts have been completed.
    Director: Brenda S. Farrell
    Phone: (202) 512-3604

    7 open recommendations
    Recommendation: To aid ARNG officials in conducting their oversight of the states and territories, the Secretary of the Army should direct the Director, ARNG, to establish a permanent program for monitoring state-level recruiting activities either by extending the Recruiting Standards Branch or establishing some other similar program.

    Agency: Department of Defense: Department of the Army
    Status: Open

    Comments: Update September 2016: To date no action has been taken. According to the report follow up specialist the next DODIG follow up is December 2016.
    Recommendation: To aid ARNG officials in understanding the effectiveness of efforts to meet force requirements, the Secretary of the Army should direct the Director, ARNG, to take steps to help ensure that the ARNG collects consistent, complete, and valid data on the specific reasons why soldiers do not complete initial military training and when these soldiers separate from the ARNG during the training process. Such steps could include modifying the Standard Installation/Division Personnel System (SIDPERS) to capture this information or if unable to modify SIDPERS, taking actions to ensure that information collected in the Vulcan Recruit Sustainment Program database is valid.

    Agency: Department of Defense: Department of the Army
    Status: Open

    Comments: Update September 2016: To date no action has been taken. According to the DODIG follow up specialist the next DODIG follow up is December 2016.
    Recommendation: To aid ARNG officials in understanding the effectiveness of efforts to meet force requirements, the Secretary of the Army should direct the Director, ARNG, to regularly track whether ARNG soldiers who join in a given fiscal year complete their initial term of service.

    Agency: Department of Defense: Department of the Army
    Status: Open

    Comments: Update September 2016: To date no action has been taken. According to the DODIG follow up specialist the next DODIG follow up is December 2016.
    Recommendation: To aid ARNG officials in understanding the effectiveness of efforts to meet force requirements, the Secretary of the Army should direct the Director, ARNG, to periodically estimate, such as on an annual basis or other time period as appropriate, the total cost of recruiting and initial training for a soldier who joins the ARNG.

    Agency: Department of Defense: Department of the Army
    Status: Open

    Comments: Update September 2016: To date no action has been taken. According to the DODIG follow up specialist the next DODIG follow up is December 2016.
    Recommendation: To help ARNG officials in using financial incentives to fill critical positions as required by Army and National Guard regulation, the Secretary of the Army should direct the Director, ARNG, to provide recruiters with training to better enable the use of available financial incentives.

    Agency: Department of Defense: Department of the Army
    Status: Open

    Comments: Update September 2016: To date no action has been taken. According to the DODIG follow up specialist the next DODIG follow up is December 2016.
    Recommendation: To help determine whether ARNG officials are effectively using financial incentives, the Secretary of the Army should , in conjunction with the Director, ARNG, exercise their oversight responsibilities by evaluating and documenting the effectiveness of ARNG's incentives program in meeting its goals. The evaluation should also determine whether incentives are being effectively awarded in military occupational specialties that have been under or over authorized levels, and whether changes are needed to effectively use existing incentives.

    Agency: Department of Defense: Department of the Army
    Status: Open

    Comments: Update September 2016: To date no action has been taken. According to the DODIG follow up specialist the next DODIG follow up is December 2016.
    Recommendation: Given that the reporting of information related to the amounts of incentives obligated has been a requirement but not carried out in recent years, the Office of the Secretary of Defense should, in order to ensure continued reporting in the future, enforce its requirement for the National Guard and Reserve Component to submit information on the amounts of incentives obligated and incorporate the required information in the recruiting resources reports.

    Agency: Department of Defense: Office of the Secretary of Defense
    Status: Open

    Comments: Actions ongoing.
    Director: Linda Kohn
    Phone: (202) 512-7114

    3 open recommendations
    Recommendation: To improve the measurement of nursing home quality, the Administrator of CMS should establish specific timeframes, including milestones to track progress, for the development and implementation of a standardized survey methodology across all states.

    Agency: Department of Health and Human Services: Centers for Medicare and Medicaid Services
    Status: Open

    Comments: HHS concurred with this recommendation and in September 2017 reported that CMS is taking steps to address. We will update the status of this recommendation when we receive additional information.
    Recommendation: To improve the measurement of nursing home quality, the Administrator of CMS should establish and implement a clear plan for ongoing auditing to ensure reliability of data self-reported by nursing homes, including payroll-based staffing data and data used to calculate clinical quality measures.

    Agency: Department of Health and Human Services: Centers for Medicare and Medicaid Services
    Status: Open

    Comments: HHS concurred with this recommendation and in September 2017 reported that CMS is taking steps to address. We will update the status of this recommendation when we receive additional information.
    Recommendation: To help ensure modifications of CMS's oversight activities do not adversely affect the agency's ability to assess nursing home quality and that effective modifications are adopted more widely, the Administrator of CMS should establish a process for monitoring modifications of essential oversight activities made at the CMS central office, CMS regional office, and state survey agency levels to better understand the effects on nursing home quality oversight.

    Agency: Department of Health and Human Services: Centers for Medicare and Medicaid Services
    Status: Open

    Comments: HHS concurred with this recommendation and in September 2017 reported that CMS is taking steps to address. We will update the status of this recommendation when we receive additional information.
    Director: Linda Kohn
    Phone: (202) 512-7114

    3 open recommendations
    Recommendation: To ensure effective implementation of the Inclusion Policy in a manner consistent with the Revitalization Act's provisions regarding the design of certain clinical trials, the NIH Director should examine approaches for aggregating more detailed enrollment data at the disease and condition level, and report on the status of this examination to key stakeholders and through its regular biennial report to Congress on the inclusion of women in research.

    Agency: Department of Health and Human Services: Public Health Service: National Institutes of Health
    Status: Open

    Comments: NIH agreed with our recommendation and began discussions in November 2015 regarding conducting these types of analyses. In April and May 2016, NIH officials identified a preliminary strategy for summarizing inclusion data at the disease and condition level. As of August 2017, NIH officials said that due to potential data limitations, NIH will continue to refine methods of reporting at this level, and the agency plans to report enrollment data at the disease and condition level in its next triennial NIH report to Congress, covering fiscal years 2015-2017, to be drafted in fiscal year 2018.
    Recommendation: To ensure effective implementation of the Inclusion Policy in a manner consistent with the Revitalization Act's provisions regarding the design of certain clinical trials, the NIH Director should, on a regular basis, systematically collect and analyze summary data regarding awardees' plans to conduct analyses of potential sex differences, such as the proportion of trials being conducted that intend to analyze differences in outcomes for men and women.

    Agency: Department of Health and Human Services: Public Health Service: National Institutes of Health
    Status: Open

    Comments: In August 2017, NIH reiterated that the agency has established a number of policies and processes to ensure that sex differences are considered in the design of research, but has not taken action specific to this recommendation. We continue to believe that thoughtful, useful analysis and summary reporting would improve NIH's oversight of this aspect of the Inclusion Policy.
    Recommendation: To ensure effective implementation of the Inclusion Policy in a manner consistent with the Revitalization Act's provisions regarding the design of certain clinical trials, the NIH Director should report on this summary data and the results of this analysis in NIH's regular biennial report to Congress on the inclusion of women in research.

    Agency: Department of Health and Human Services: Public Health Service: National Institutes of Health
    Status: Open

    Comments: NIH agreed with our recommendation in commenting on our report. In August 2017, NIH reiterated that the agency has established a number of policies and processes to ensure that sex differences are considered in the design of research, but has not taken action specific to this recommendation. We continue to believe that thoughtful, useful analysis and summary reporting would improve NIH's oversight of this aspect of the Inclusion Policy.
    Director: Melissa Emrey-Arras
    Phone: (617) 788-0534

    8 open recommendations
    Recommendation: To improve the administration of the Post-9/11 GI Bill, reduce the occurrence of overpayments, and increase debt collections, the Secretary of Veterans Affairs should improve program management by expanding monitoring of available information on overpayment debts and collections. This could include regularly tracking the number and amount of overpayments created and the effectiveness of collection efforts.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: VA reported in March 2017 that the Veterans Benefits Administration and the Debt Management Center had recently developed a plan to track, analyze, and report on new measures of overpayments. This will include the number and amount of new overpayments, average debt per student, and the amount of uncollected debts outstanding. VA plans to include this information in a bi-annual report and use the data to identify trends and determine root causes of student and school debts. We will consider closing this recommendation once VA has produced the new reports and we have had an opportunity to review them.
    Recommendation: To improve the administration of the Post-9/11 GI Bill, reduce the occurrence of overpayments, and increase debt collections, the Secretary of Veterans Affairs should address overpayments resulting from enrollment changes by providing guidance to educate student veterans about their benefits and consequences of changing their enrollment.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: VA officials reported in June 2017 that the agency has drafted revisions to the initial and subsequent award letters issued to students. The draft letters that we reviewed included more detailed information on education benefits and the consequences of changes in enrollment and a link to a website with additional helpful information about student overpayment debts. VA officials said these revisions are pending approval and the new award letters should be implemented by December 2017 once the necessary IT resources are available. We will close this recommendation when we receive confirmation that these changes have been incorporated into the letters that are sent to beneficiaries.
    Recommendation: To improve the administration of the Post-9/11 GI Bill, reduce the occurrence of overpayments, and increase debt collections, the Secretary of Veterans Affairs should address overpayments resulting from enrollment changes by providing guidance to schools about the benefits of using a dual certification process where schools wait to certify the actual tuition and fee amounts until after the school's deadline for adding and dropping classes.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: VA reported in March 2017 that the agency sent school administrators an official letter in March 2017 asking them to use the dual certification process and to wait to certify actual tuition and fee amounts until after the school's deadline for adding and dropping classes. In addition, VA reported that it had discussed the dual certification method during a webinar with school administrators in June 2016. While these communications are helpful, we believe that VA should also update its guidance, such as its School Certifying Official Handbook, to include this information so that specific guidance on how dual certification can reduce tuition and fee overpayments is available on a continuing basis for current and future school certifying officials.
    Recommendation: To improve the administration of the Post-9/11 GI Bill, reduce the occurrence of overpayments, and increase debt collections, the Secretary of Veterans Affairs should address overpayments resulting from enrollment changes by identifying and implementing a cost-effective way to allow Post-9/11 GI Bill beneficiaries to verify their enrollment status each month, and require monthly reporting.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: VA officials reported in March 2017 that the agency is developing a plan to add functionality for monthly verifications of student enrollment to its information technology systems, as GAO recommended in its 2015 report. Officials said they expect to complete these upgrades by December 2017once the necessary IT resources requested by the Veterans Benefits Administration are provided.
    Recommendation: To improve the administration of the Post-9/11 GI Bill, reduce the occurrence of overpayments, and increase debt collections, the Secretary of Veterans Affairs should improve efforts to notify veterans and schools about overpayment debts by identifying and implementing other methods of notifying veterans and schools about debts to supplement the agency's mailed notices (e.g., email, eBenefits).

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: VA officials reported in March 2017 that the agency is developing a plan to update its IT systems so veterans could be notified of overpayment debts through eBenefits or by email. VA plans to complete this action by December 2017 once the necessary IT resources are available.
    Recommendation: To improve the administration of the Post-9/11 GI Bill, reduce the occurrence of overpayments, and increase debt collections, the Secretary of Veterans Affairs should improve efforts to notify veterans and schools about overpayment debts by including information on both the cause of the debt and how to repay it in debt letters.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: VA agreed with our recommendation and reported in March 2017 that it is working on a plan to include school term dates on debt notification letters sent to schools. VA also plans to review and modify the initial debt letters sent to students and schools to include information on both the cause of the debt and how to repay the debt. VA plans to complete these actions by December 2017 once the necessary IT resources are available.
    Recommendation: To improve the administration of the Post-9/11 GI Bill, reduce the occurrence of overpayments, and increase debt collections, the Secretary of Veterans Affairs should revise policy for calculating overpayments to increase collections by prorating tuition overpayments when veterans reduce their enrollment during the term based on the actual date of the enrollment change rather than paying additional benefits through the end of the month during which the reduction occurred.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: VA officials reported in March 2017 that the agency is revising its tuition overpayment regulations, as GAO recommended in its 2015 report. VA officials said these proposed regulatory revisions are going through the internal approval process, which is expected to be completed by October 2017.
    Recommendation: To improve the administration of the Post-9/11 GI Bill, reduce the occurrence of overpayments, and increase debt collections, the Secretary of Veterans Affairs should ensure it is recovering the full amount of tuition and fee payments if a school does not charge a veteran for any tuition or fees after dropping a class or withdrawing from school. For example, VA could adjust its overpayment calculation to account for these situations or provide schools with guidance on how to account for school refund policies when reporting enrollment and tuition changes.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: VA officials reported in March 2017 that the agency plans to amend its procedures to account for school refund policies when calculating veterans' overpayment debts, as GAO recommended in its 2015 report. VA officials said they plan to publish this information in the School Certifying Official Handbook and notify schools and student veterans about the change. However, officials also reported that the agency needs to address several issues with its information technology systems before these changes can be made. Officials said they expect to complete these upgrades by December 2017 once the necessary IT resources requested by the Veterans Benefits Administration are provided.
    Director: David Wise
    Phone: (202) 512-2834

    1 open recommendations
    Recommendation: The Administrator of the General Services Administration should develop a legislative proposal to enhance accountability for government-wide implementation of the Act. GSA should consider including the following in its proposal: (1) establishing authorities for a single agency to monitor and enforce implementation of the Act; (2) establishing agency responsibilities for reporting progress on implementation of the Act; (3) establishing agency responsibilities for assessing employee skill levels related to the Act and identifying training that allows employees to develop and retain skills required by the Act; and (4) establishing an interagency group to further government-wide collaboration on implementation of the Act.

    Agency: General Services Administration
    Status: Open

    Comments: In response to our recommendation, GSA agreed to work with other agencies to evaluate whether additional legislative changes would improve the speed and efficiency of implementation. In October 2017, GSA informed us they intend to submit a legislative proposal to Congress as part of the FY 2019 budget process. We will continue to monitor GSA actions.
    Director: Jacqueline M. Nowicki
    Phone: (617) 788-0580

    2 open recommendations
    Recommendation: To strengthen states' monitoring and facilitate local MOE compliance, the Secretary of Education should prioritize technical assistance and information sharing across states on ways to facilitate local MOE compliance with respect to the use of the four calculation methods and the exceptions.

    Agency: Department of Education
    Status: Open

    Comments: In August 2016, Education officials reported that the Office of Special Education Programs (OSEP) has been working on guidance on local educational agency maintenance of effort (LEA MOE) and intends to issue an expanded question and answer document by the end of 2016. In addition, the officials reported that the OSEP-funded Center for Idea Fiscal Reporting (CIFR) has taken additions steps, including creating an LEA MOE calculator projected for publication in fall 2016. GAO anticipates closing this recommendation when these activities have been implemented.
    Recommendation: To help districts address key challenges in meeting MOE and mitigate unintended consequences that may affect services for students with disabilities, while preserving the safeguard for funding for students with disabilities, Congress should consider options for a more flexible MOE requirement. This could include adopting a less stringent MOE requirement to align with the MOE requirements in other education programs or adding to or modifying exceptions. For example, current exceptions could be changed to allow one-time increases in spending without changing a district's MOE baseline in order to encourage pilot innovations or to allow certain spending decreases (e.g., state caps on teacher benefits), as long as a district can demonstrate the decrease does not negatively affect services.

    Agency: Congress
    Status: Open

    Comments: Congress has not taken legislative action on this issue.
    Director: Maurer, Diana C
    Phone: (202) 512-9627

    1 open recommendations
    Recommendation: To help ensure that agencies' policies and oversight are fully consistent with The Attorney General's Guidelines Regarding the Use of Confidential Informants, the Assistant Secretary of ICE and the Commandant of USCG should update their respective agencies' informant policies and corresponding monitoring processes to explicitly address the Guidelines' provisions on oversight of informants' illegal activities.

    Agency: Department of Homeland Security: United States Immigration and Customs Enforcement
    Status: Open

    Comments: In December 2016, ICE issued a memo regarding changes to its policies for the registration and suitability of confidential informants. The memo included updated forms to oversee those aspects of confidential informant oversight. In April 2017, ICE officials informed GAO that a working group is in the process of updating the Informants Handbook and the Undercover Operations Handbook. ICE expects to finalize drafts of the handbooks in September 2017 and implement them by December 2017. When the updated handbooks are available for GAO's review, we will assess the extent to which they address our recommendation.
    Director: Brenda S. Farrell
    Phone: (202) 512-3604

    6 open recommendations
    Recommendation: To promote and enhance familiarity with values-based ethical decision-making across the department, the Secretary of Defense should direct appropriate departmental organization(s), in consultation with the Office of General Counsel and the Senior Advisor for Military Professionalism (SAMP) or its successor organization(s), to assess the feasibility of expanding annual values-based ethics training to include currently non-mandatory recipients.

    Agency: Department of Defense
    Status: Open

    Comments: DOD concurred, with comment, with this recommendation, noting that the Office of the Senior Advisor for Military Professionalism is a temporary office established by Secretary Hagel for a two year term ending no later than March of 2016. DOD confirmed its position with regard to this recommendation on October 19, 2015. As of October 6, 2016, DOD has not responded to further inquiries regarding any actions it has taken to implement this recommendation.
    Recommendation: To ensure that the need for a department-wide values-based ethics program has been addressed, the Secretary of Defense should direct appropriate departmental organization(s), in consultation with the Office of General Counsel, to identify actions and timeframes for responding to the Panel on Contracting Integrity recommendation, including the 14 related 2012 study recommendations, or alternatively demonstrate why additional actions are unwarranted.

    Agency: Department of Defense
    Status: Open

    Comments: DOD concurred, with comment, with this recommendation, stating among other things that it has practices in place that are consistent with a number of the study recommendations and that it is most receptive to assessing and recommending implementation of additional measures. DOD confirmed its position with regard to this recommendation on October 19, 2015. As of October 6, 2016, DOD has not responded to further inquiries regarding any actions it has taken to implement this recommendation.
    Recommendation: To help inform decision makers on the SAMP's progress as well as the decision regarding the extension of the SAMP's term, the Secretary of Defense should direct the SAMP to define timelines and measures to assess its progress in completing its major tasks.

    Agency: Department of Defense
    Status: Open

    Comments: DOD did not concur with this recommendation, stating that the department will submit its Fiscal Year 2015 National Defense Authorization Act report on military programs and controls regarding professionalism to Congress on September 1, 2015, thereby satisfying the requirements of this recommendation. DOD confirmed its position with regard to this recommendation on October 19, 2015. As of October 6, 2016, DOD has not responded to further inquiries regarding any actions it has taken to implement this recommendation.
    Recommendation: To increase assurance that commanders are conducting command climate assessments in accordance with statutory requirements and departmental guidance, the Secretary of Defense should direct the Secretaries of the Air Force, the Army, and the Navy, and the Commandant of the Marine Corps to modify existing guidance or develop new guidance to comply with requirements set forth in the Fiscal Year 2014 National Defense Authorization Act and internal DOD guidance.

    Agency: Department of Defense
    Status: Open

    Comments: DOD partially concurred with this recommendation, stating that existing Army practice is consistent with the intent of departmental guidance for command climate survey utilization. DOD confirmed its position with regard to this recommendation on October 19, 2015. As of October 6, 2016, DOD has not responded to further inquiries regarding any actions it has taken to implement this recommendation.
    Recommendation: To better inform the department's approach to senior officers' professional development, the Secretary of Defense should direct the Secretary of the Navy, the Commandant of the Marine Corps, and the Chairman of the Joint Chiefs of Staff to assess the need for and feasibility of implementing 360-degree assessments for all general and flag officers.

    Agency: Department of Defense
    Status: Open

    Comments: DOD partially concurred with this recommendation, stating that it concurs with the recommendation to assess the need for and feasibility of implementing 360-degree assessments, or 360-degree-like feedback assessments, where they are not already being performed, but that it believes that it should only do so for general and flag officers at the three star ranks and below. DOD confirmed its position with regard to this recommendation on October 19, 2015. At that time, DOD also stated that it believes in a holistic approach to developing and assessing professionalism, noting, as an example, the Joint Staff's use of staff assistance visits and Senior Leader "roundtables" to complement the use of 360-degree assessments. As of October 6, 2016, DOD has not responded to further inquiries regarding any actions it has taken to implement this recommendation.
    Recommendation: To improve DOD's ability to assess its progress in addressing ethics and professionalism issues, the Secretary of Defense should direct the SAMP, through the Under Secretary of Defense for Personnel and Readiness, or SAMP's successor organization(s), to identify information sources and develop intermediate goals and performance metrics. At minimum, these performance metrics should be clear, quantifiable, and objective, and they should include a baseline assessment of current performance.

    Agency: Department of Defense
    Status: Open

    Comments: DOD concurred, with comment, with this recommendation, noting that the office of the Senior Advisor for Military Professionalism is a temporary office established by Secretary Hagel for a two year term ending no later than March of 2016. DOD confirmed its position with regard to this recommendation on October 19, 2015. As of October 6, 2016, DOD has not responded to further inquiries regarding any actions it has taken to implement this recommendation.
    Director: James Cosgrove
    Phone: (202) 512-7114

    4 open recommendations
    Recommendation: To improve its oversight of network adequacy in MA, the Administrator of CMS should augment MA network adequacy criteria to address provider availability.

    Agency: Department of Health and Human Services: Centers for Medicare and Medicaid Services
    Status: Open

    Comments: HHS concurred with this recommendation, and noted in a January 2016 update that CMS will review how to augment the MA network adequacy criteria to address provider availability in future years. As of September 2016, agency officials have not implemented this recommendation.
    Recommendation: To improve its oversight of network adequacy in MA, the Administrator of CMS should verify provider information submitted by MAOs to ensure validity of the Health Services Delivery data.

    Agency: Department of Health and Human Services: Centers for Medicare and Medicaid Services
    Status: Open

    Comments: HHS concurred with this recommendation, and noted in a January 2016 update that the agency is working to standardize existing protocols to ensure the validity of the Health Services Delivery data submitted by MAOs with regards to exceptions requests and partial county justifications. However, unless CMS verifies provider information submitted by MAOs, the agency cannot be confident that MAOs are meeting network adequacy criteria. As of September 2016, agency officials have not implemented this recommendation.
    Recommendation: To improve its oversight of network adequacy in MA, the Administrator of CMS should expand network adequacy reviews by requiring that all MAOs periodically submit their networks for assessment against current Medicare requirements.

    Agency: Department of Health and Human Services: Centers for Medicare and Medicaid Services
    Status: Open

    Comments: HHS concurred with this recommendation. In a January 2016 update, the agency noted that CMS has expanded its reviews to include both existing and new service areas for network adequacy when MAOs apply for a service area expansion, However, unless CMS periodically requires evidence of compliance of all existing MAO networks, the agency cannot be confident that MAOs are meeting network adequacy criteria. As of September 2016, agency officials have not implemented this recommendation.
    Recommendation: To improve its oversight of network adequacy in MA, the Administrator of CMS should set minimum requirements for MAO letters notifying enrollees of provider terminations and require MAOs to submit sample letters to CMS for review.

    Agency: Department of Health and Human Services: Centers for Medicare and Medicaid Services
    Status: Open

    Comments: HHS concurred with this recommendation. In a January 2016 update, the agency noted that the Medicare Marketing Guidelines contain best practice suggestions of what should be included in the written termination notice; however, we note in our report those practices are not required, nor are the letters regularly reviewed. The agency also noted that it was considering rulemaking to require that MAOs submit sample written notices of termination to HHS for review and approval. As of September 2016, agency officials have not implemented this recommendation.
    Director: James R. McTigue, Jr.,
    Phone: (202) 512-9110

    3 open recommendations
    Recommendation: To strengthen oversight of the individual shared responsibility and premium tax credit provisions, the Commissioner of Internal Revenue should assess whether or not the data received from the health insurance marketplaces are sufficiently complete and accurate to enable effective correction of tax returns at-filing based on matching with the marketplace data and, if the assessment determines that such corrections would be effective, seek legislative authority to correct tax returns at-filing based on the marketplace data.

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

    Comments: The Internal Revenue Service (IRS) agreed with GAO's recommendation. IRS reports that the quality of data submitted by health insurance marketplaces has improved since the 2015 return filing season, and it continues to use its correspondence process for resolving discrepancies between marketplace data and that reported by the taxpayer after the return has been filed. IRS has not considered requesting legislative authority to correct tax returns at the time of filing based specifically on discrepancies between the data submitted by the health insurance marketplace and reported by the taxpayer. Agency officials believe that would be premature at this time. They noted that a broader legislative initiative has already been proposed that would grant IRS with correctable error authority in cases where the information provided by the taxpayer does not match the information contained in government databases. Should this broad authority be granted in the future, IRS will then consider how to approach correction of tax returns at the time of filing based on discrepancies with health insurance marketplace data. Such authority was also included in the Administration's 2018 budget.
    Recommendation: To strengthen oversight of the individual shared responsibility and premium tax credit provisions, the Commissioner of Internal Revenue should work with CMS to get the total amount of advance PTC paid for the 2014 tax year and establish, as a baseline, the aggregate amount of the gap between advance PTC paid and advance PTC reported for the 2014 tax year, and track this aggregate gap for future tax years to help in evaluating the effectiveness of IRS's PTC education and compliance efforts.

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

    Comments: The Internal Revenue Service (IRS) agreed with GAO's recommendation in part. As one of the ongoing efforts by the IRS to evaluate the effectiveness of its implementation of the premium tax credit (PTC) provision for tax year 2014, IRS plans to perform as analysis of reporting of advance payments of the PTC by the Marketplaces. The results of this analysis and other efforts will help inform the IRS of potential areas for improvement in education, tax filing and compliance activities. IRS has been tracking the amount of advance PTC paid based on summary data provided by the Centers for Medicare & Medicaid Services (CMS) for 2014 and 2015 as well as the gap between the amounts paid compared to the amount reported by taxpayers. However, IRS has not yet resolved all issues with CMS related to properly allocating all payments to 2014 and 2015. Complete data for 2016 are not yet available.
    Recommendation: To strengthen oversight of the individual shared responsibility and premium tax credit provisions, the Commissioner of Internal Revenue should evaluate IRS efforts to collaborate and communicate with key external stakeholders to inform efforts related to implementation of the new 2015 PPACA requirements.

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

    Comments: The Internal Revenue Service (IRS) agreed with GAO's recommendation but has not yet initiated an evaluation of collaboration and communication efforts with external stakeholders. IRS currently utilizes informal feedback processes to share information and identify opportunities for improvement with external stakeholders in implementing the shared responsibility payment and premium tax credit provisions. We continue to encourage IRS to evaluate its collaboration and communication efforts.
    Director: Melissa Emrey-Arras
    Phone: (617) 788-0534

    3 open recommendations
    Recommendation: The Secretary of Education should develop a risk-based, cost-effective strategy to verify that states are implementing a process for assessing whether any teacher preparation programs are low-performing.

    Agency: Department of Education
    Status: Open

    Comments: Education reported adding additional questions about states' processes for identifying low-performing and at-risk programs to its annual state data collection form. The Department reported that this revised data collection form was submitted to OMB in April 2016 and was still undergoing OMB review as of September 2017. In the meantime, Education reported that it is conducting a temporary risk-based monitoring approach to determine how states report information on low-performing teacher preparation programs. GAO will monitor Education's efforts to finalize and implement these initiatives.
    Recommendation: The Secretary of Education should study the usefulness of Title II data elements for policymakers and practitioners, and, if warranted, develop a proposal for Congress to eliminate or revise any statutorily-required elements that are not providing meaningful information.

    Agency: Department of Education
    Status: Open

    Comments: Education reported that its regulations published in October 2016 included new Title II data elements related to program quality. However, this action is distinct from our recommendation to assess whether existing fields required by law should be eliminated or revised. During our review, Education officials noted that such data elements could only be eliminated or revised through legislation, rather than regulation. Therefore, we continue to believe that it would be valuable for Education to review the existing data elements required by law and submit a proposal to Congress to eliminate or revise any of these fields, if warranted.
    Recommendation: The Secretary of Education should develop and implement mechanisms to systematically share information about teacher preparation program quality with relevant Department of Education program offices and states (including state Independent Standards Boards).

    Agency: Department of Education
    Status: Open

    Comments: Education reported that, subject to available staff resources, the agency would be designing an internal work group to increase information-sharing about teacher preparation program quality within and outside the Department. As of August 2017, ED reported that actions on this recommendation were pending. GAO will monitor Education's continued steps to design and implement this working group.
    Director: Goldstein, Mark L
    Phone: (202) 512-2834

    2 open recommendations
    Recommendation: To strengthen the Washington Metropolitan Area Transit Authority's (WMATA) risk assessment and monitoring components of internal control, WMATA's board of directors, working with the General Manager and Chief Executive Officer of WMATA, should direct the appropriate WMATA officials to develop and implement a policy and related procedures for assessing WMATA's financial management-related risks.

    Agency: Washington Metropolitan Area Transit Authority
    Status: Open

    Comments: In July and August 2016, WMATA officials described to GAO the steps they have taken to address this recommendation. However, WMATA did not provide sufficient supporting documentation for GAO to verify that the recommendation was implemented. GAO continues to work with WMATA to understand the steps it has taken to address this recommendation.
    Recommendation: To strengthen the WMATA's risk assessment and monitoring components of internal control, WMATA's board of directors, working with the General Manager and Chief Executive Officer of WMATA, should direct the appropriate WMATA officials to develop and implement a policy and related written procedures for the Office of Internal Compliance to monitor the design and operating effectiveness of the five components of internal control related to financial management.

    Agency: Washington Metropolitan Area Transit Authority
    Status: Open

    Comments: In July and August 2016, WMATA officials described to GAO the steps they have taken to address this recommendation. However, WMATA did not provide sufficient supporting documentation for GAO to verify that the recommendation was implemented. GAO continues to work with WMATA to understand the steps it has taken to address this recommendation.
    Director: Susan Fleming
    Phone: (202) 512-2834

    1 open recommendations
    Recommendation: To improve FMCSA's oversight of state's CDL testing programs and ensure the FMCSA's oversight activities provide reasonable assurance that states' programs comply with federal regulations, the Secretary of Transportation should direct the FMCSA Administrator to improve or obtain a mechanism for tracking oversight activities in order that FMCSA management has a clear and accurate understanding of oversight activities and that they are being conducted in accordance with agency oversight policy.

    Agency: Department of Transportation
    Status: Open

    Comments: The Department of Transportation concurred with GAO's recommendation and is in the process of developing a new system for tracking oversight activities and results.
    Director: Daniel Garcia-Diaz
    Phone: (202) 512-8678

    2 open recommendations
    Recommendation: To better align program goals with agency missions and improve program administration and oversight, Congress should consider designating the Department of Housing and Urban Development as a joint administrator of the program responsible for oversight. As part of the deliberation, Congress also should direct HUD to estimate the costs to monitor and perform the additional oversight responsibilities, including a discussion of funding options.

    Agency: Congress
    Status: Open

    Comments: As of July 2017, Congress had not enacted legislation to give HUD an oversight role for LIHTC.
    Recommendation: To improve the utility of the credit allocation information contained in IRS's database, IRS should address weaknesses identified in data entry and programming controls to ensure reliable data are collected.

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

    Comments: IRS acknowledged the need for improvements in its controls and procedures (including data entry and quality reviews). IRS officials agreed that these problems should be corrected and data quality reviews should be conducted on an ongoing basis. As of March 2017, in response to our recommendation, IRS officials said that they had explored possibilities to improve the database, which not only houses credit allocation information, but also data from noncompliance and building disposition forms. Specifically, IRS is working to move the database to a new and updated server, which will address weaknesses identified in data entry and programming controls. IRS expects to complete the data migration step by early fall of 2017. Until IRS implements its plan to improve the data, this recommendation will remain open.
    Director: Anne-Marie Fennell
    Phone: (202) 512-3841

    4 open recommendations
    Recommendation: To help make an informed decision, the Commission should seek input from states on its proposal to draft updated guidance on class III minimum internal control standards and withdraw its 2006 regulations.

    Agency: National Indian Gaming Commission
    Status: Open

    Comments: As of December 2016, GAO is awaiting action by the agency to implement this recommendation.
    Recommendation: To improve its ability to assess the effectiveness of its training and technical assistance efforts, the Commission should review and revise, as needed, its performance measures to include additional outcome-oriented measures.

    Agency: National Indian Gaming Commission
    Status: Open

    Comments: As of December 2016, GAO is awaiting action by the agency to implement this recommendation.
    Recommendation: To help ensure letters of concern are more consistently prepared and responses tracked, the Commission should develop documented procedures and guidance to clearly identify letters of concern as such and to specify the type of information to be contained in them, such as time periods for a response.

    Agency: National Indian Gaming Commission
    Status: Open

    Comments: As of December 2016, GAO is awaiting action by the agency to implement this recommendation.
    Recommendation: To help ensure letters of concern are more consistently prepared and responses tracked, the Commission should develop documented procedures and guidance to maintain and track tribes' responses to the Commission on potential compliance issues.

    Agency: National Indian Gaming Commission
    Status: Open

    Comments: As of December 2016, GAO is awaiting action by the agency to implement this recommendation.
    Director: Brenda S. Farrell
    Phone: (202) 512-3604

    1 open recommendations
    Recommendation: To improve the military whistleblower reprisal investigation process and oversight of such investigations, the Secretary of Defense should work in coordination with the Department of Defense Inspector General (DODIG) to direct the services to follow standardized investigation stages and issue guidance clarifying how the stages are defined.

    Agency: Department of Defense
    Status: Open

    Comments: As of August 2016, this recommendation remains open. Officials from DOD Inspector General, Whistleblower Reprisal Investigations Directorate provided GAO with an update to this recommendation August 11, 2016. Although DOD concurred with this recommendation in the draft and final report, they stated that DODIG is not empowered in its oversight capacity to direct the services to follow standardized stages. However, these same officials noted that they are currently working with the military services through an established working group to standardize investigation stages and develop guidance for its implementation across the services by the end of 2016. If completed, we believe that these actions will meet the intent of our recommendation by helping to DODIG to better ensure consistent program implementation and equal treatment of all servicemember complaints.
    Director: John Neumann
    Phone: (202) 512-3841

    1 open recommendations
    Recommendation: To ensure full compliance with SBIR and STTR spending and reporting requirements, the SBA Administrator should assess the methodology reporting requirement to determine whether it generates adequate information for SBA to analyze the accuracy of agencies' calculations of their extramural R&D. If SBA finds that the information is inadequate, SBA should update its guidance to require adequate information.

    Agency: Small Business Administration
    Status: Open

    Comments: In April 2016, SBA proposed expanded guidance to agencies regarding their annual methodology reports in its update to the program policy directives. The proposed guidance required agencies to include an explanation of the calculation of the total extramural research or research and development, an itemization of excluded programs, and an explanation of why the program was excluded, as well as a review of the agency's compliance with the funding requirement for the prior fiscal year and a funding plan for the current fiscal year for how the agency plans to meet or exceed the year's expected minimum obligations requirement. 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: Anne-Marie Fennell
    Phone: (202) 512-3841

    8 open recommendations
    Recommendation: To better leverage the commissioners' expertise in the development of the annual work plan, Congress should consider amending the Denali Commission Act, potentially with one of the identified options.

    Agency: Congress
    Status: Open

    Comments: On December 10, 2016, Congress passed the Water Infrastructure Improvements for the Nation Act, or WIIN Act. As of December 14, 2016, the legislation had not yet been signed by the President. Section 5002 of the legislation included provisions related to the Denali Commission. If the legislation becomes law we will review it in more detail to see if it addresses this matter for congressional consideration.
    Recommendation: To address barriers to the operation of the Commission, Congress should consider amending the Denali Commission Act to include either a holdover or delegation of authority provision when the Federal Cochair position is vacant.

    Agency: Congress
    Status: Open

    Comments: On December 10, 2016, Congress passed the Water Infrastructure Improvements for the Nation Act, or WIIN Act. As of December 14, 2016, the legislation had not yet been signed by the President. Section 5002 of the legislation included provisions related to the Denali Commission. If the legislation becomes law we will review it in more detail to see if it addresses this matter for congressional consideration.
    Recommendation: To enhance the Commission's operations, the Commission's Federal Cochair should direct the Commission to consider options for fulfilling the Commission's statutory purpose and finalize that new approach in a new strategic plan.

    Agency: Denali Commission
    Status: Open

    Comments: As of December 2016, GAO is reviewing actions by the agency to implement this recommendation.
    Recommendation: To improve the Commission's grants management, the Commission's Federal Cochair should direct the Commission to issue Commission-specific policies for awarding and managing grants.

    Agency: Denali Commission
    Status: Open

    Comments: As of December 2016, GAO is reviewing actions by the agency to implement this recommendation.
    Recommendation: To improve the Commission's grants management, the Commission's Federal Cochair should direct the Commission to establish a documented process for ensuring that the findings of single audits of grantees are promptly resolved and take action to resolve any recent single audits that showed evidence of a potential problem.

    Agency: Denali Commission
    Status: Open

    Comments: As of December 2016, GAO is reviewing actions by the agency to implement this recommendation.
    Recommendation: To improve the Commission's grants management, the Commission's Federal Cochair should direct the Commission to continue efforts to close out grants and projects, including deobligating unspent grant funds in a timely manner.

    Agency: Denali Commission
    Status: Open

    Comments: As of December 2016, GAO is reviewing actions by the agency to implement this recommendation.
    Recommendation: To improve the Commission's grants management, the Commission's Federal Cochair should direct the Commission to take steps to consistently manage and retain Commission records, including implementing its record retention policy once it is approved.

    Agency: Denali Commission
    Status: Open

    Comments: As of December 2016, GAO is reviewing actions by the agency to implement this recommendation.
    Recommendation: To allow for greater flexibility in the Commission's operations, Congress should consider amending the Denali Commission Act to modify or end the 5 percent cap on administrative expenditures.

    Agency: Congress
    Status: Open

    Comments: As of December 14, 2016, no legislation had been enacted to address this issue.
    Director: J. Christopher Mihm
    Phone: (202) 512-6806

    1 open recommendations
    Recommendation: The Director of the Office of Management and Budget should direct, as appropriate, federal agencies involved with the White House Working Group on Detroit, to collect good practices and lessons learned from their efforts to assist Detroit during its fiscal crisis and share them with other federal agencies and local governments. Toward this end, OMB may want to consider making use of existing knowledge and capacity associated with the Strong Cities, Strong Communities Initiative and its National Resource Network.

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

    Comments: In commenting on a draft of GAO's March 2015 report, OMB neither agreed nor disagreed with this recommendation. In April 2017, OMB staff stated that they believed steps had been taken to preserve some of the lessons coming out of the administration's efforts to assist the City of Detroit during its fiscal crisis. However, they were unable to provide specifics. GAO has requested additional information and supporting documentation regarding this effort.
    Director: Michele Mackin
    Phone: (202) 512-4841

    1 open recommendations
    Recommendation: In order to help ensure consistent, effective oversight of DHS's acquisition programs, and to make the CASR more useful, starting with the report reflecting fiscal year 2015 program data, the Secretary of DHS should adjust the CASR to do the following: (1) report an individual rating for each program's cost, schedule, and technical risks; (2) report a best estimate of procurement quantities or indicate why this is not applicable, as appropriate; (3) report all programs' significant changes in acquisition cost, quantity, or schedule from the previous CASR report by determining a means to account for programs that lack acquisition program baselines; (4) report major program events that are included in acquisition program baselines, such as scheduled acquisition decision events; and (5) report the level at which the program's life-cycle cost estimate was approved.

    Agency: Department of Homeland Security
    Status: Open

    Comments: DHS concurred with this recommendation, and took some actions to address it. The Office of Program Accountability and Risk Management (PARM) updated its template for the Comprehensive Acquisition Status Report (CASR) to reflect the following changes: individual ratings for each program's cost, schedule, and technical risks; significant changes in programs' acquisition cost, quantity, or schedule; and major events included in the acquisition program baselines. In addition, PARM intended to revise the reporting information for the level at which a program's life-cycle cost estimate was approved and its estimate of procurement quantities. However, the 2017 Consolidated Appropriations Act discontinued the requirement to submit the CASR with future budget requests and DHS did not submit one for 2017. Recently introduced legislation would reestablish the CASR requirement and we will revisit this recommendation pending the outcome of that legislation.
    Director: Randall B. Williamson
    Phone: (202) 512-7114

    6 open recommendations
    Recommendation: To improve identification of enlisted servicemembers separated for non-disability mental conditions, and to provide reasonable assurance that enlisted servicemembers, including Air Force National Guard members, are separated for non-disability mental conditions as appropriate and in accordance with DOD requirements, the Secretary of Defense should direct the Under Secretary of Defense for Personnel and Readiness and the Secretaries of the Army and the Navy and the Commandant of the Marine Corps to use the separation codes specific to a non-disability mental condition or develop another uniform method to track servicemembers who have been separated for specific non-disability mental conditions so that this information can be easily retrieved.

    Agency: Department of Defense
    Status: Open

    Comments: As of July 2017, DOD officials have not implemented this recommendation. GAO considers it to be open. We will update the status of this recommendation when we receive additional information.
    Recommendation: To improve identification of enlisted servicemembers separated for non-disability mental conditions, and to provide reasonable assurance that enlisted servicemembers, including Air Force National Guard members, are separated for non-disability mental conditions as appropriate and in accordance with DOD requirements, the Secretary of Defense should direct the Under Secretary of Defense for Personnel and Readiness and the Secretary of the Air Force to take steps to ensure there is an appropriately staffed process to identify and administratively separate enlisted National Guard members who are unable to function effectively in the National Guard because of a non-disability mental condition.

    Agency: Department of Defense
    Status: Open

    Comments: As of July 2017, DOD officials have not implemented this recommendation. GAO considers it to be open. We will update the status of this recommendation when we receive additional information.
    Recommendation: To improve identification of enlisted servicemembers separated for non-disability mental conditions, and to provide reasonable assurance that enlisted servicemembers, including Air Force National Guard members, are separated for non-disability mental conditions as appropriate and in accordance with DOD requirements, the Secretary of Defense should direct the Secretaries of the Army, the Air Force, and the Navy and the Commandant of the Marine Corps to update their services' administrative separation policies to be consistent with DOD regulations for those servicemembers separated for all non-disability mental conditions.

    Agency: Department of Defense
    Status: Open

    Comments: As of July 2017, DOD officials have not implemented this recommendation. GAO considers it to be open. We will update the status of this recommendation when we receive additional information.
    Recommendation: To improve identification of enlisted servicemembers separated for non-disability mental conditions, and to provide reasonable assurance that enlisted servicemembers, including Air Force National Guard members, are separated for non-disability mental conditions as appropriate and in accordance with DOD requirements, the Secretary of Defense should direct the Secretaries of the Air Force and the Navy and the Commandant of the Marine Corps to implement processes to oversee separations for non-disability mental conditions, such as reinstituting the requirement of annual compliance reporting of a sample of administrative separations, using current DOD policy requirements as review criteria for servicemembers of all military services and their Reserve components.

    Agency: Department of Defense
    Status: Open

    Comments: As of July 2017, DOD officials have not implemented this recommendation. GAO considers it to be open. We will update the status of this recommendation when we receive additional information.
    Recommendation: To improve identification of enlisted servicemembers separated for non-disability mental conditions, and to provide reasonable assurance that enlisted servicemembers, including Air Force National Guard members, are separated for non-disability mental conditions as appropriate and in accordance with DOD requirements, the Secretary of Defense should direct the Secretary of the Army to ensure that Army's planned oversight of separations for non-disability mental conditions is implemented and incorporates reservists and National Guard members separated for such conditions, or that Army implement another process to oversee such administrative separations using current DOD policy requirements as review criteria for all servicemembers, including reservists and National Guard members.

    Agency: Department of Defense
    Status: Open

    Comments: As of July 2017, DOD officials have not implemented this recommendation. GAO considers it to be open. We will update the status of this recommendation when we receive additional information.
    Recommendation: To improve identification of enlisted servicemembers separated for non-disability mental conditions, and to provide reasonable assurance that enlisted servicemembers, including Air Force National Guard members, are separated for non-disability mental conditions as appropriate and in accordance with DOD requirements, the Secretary of Defense should direct the Under Secretary of Defense for Personnel and Readiness to review any processes used by the military services to oversee such administrative separations to ensure compliance with DOD requirements.

    Agency: Department of Defense
    Status: Open

    Comments: As of July 2017, DOD officials have not implemented this recommendation. GAO considers it to be open. We will update the status of this recommendation when we receive additional information.
    Director: Michael Courts
    Phone: (202) 512-8980

    3 open recommendations
    Recommendation: To enhance State's efforts to protect SWT participants from abuse and the SWT program from misuse, the Secretary of State should direct the Bureau of Education and Cultural Affairs to establish a mechanism to ensure that sponsors provide complete and consistent lists of fees that participants must pay.

    Agency: Department of State
    Status: Open

    Comments: In response to our recommendation that the State Department (State) establish a mechanism to ensure that sponsor provide complete and consistent lists of fees that exchange visitors on the Summer Work Travel program must pay, State acknowledged it collected such fee information in 2016. As of August 3, 2017, we are awaiting State's review and analysis of this information to ensure the price lists are consistent and comprehensive.
    Recommendation: To enhance State's efforts to protect SWT participants from abuse and the SWT program from misuse, the Secretary of State should direct the Bureau of Education and Cultural Affairs to establish a mechanism to establish a mechanism to ensure that information about these participant fees is made publicly available.

    Agency: Department of State
    Status: Open

    Comments: In response to our recommendation that the State Department (State) establish a mechanism to ensure that information about Summer Work Travel participant fees is made publically available, State noted that it had published a notice for proposed rulemaking on January 12, 2017. When finalized, this would require would require each sponsor to include in its recruiting material, and post on its main Web site (e.g., with a visible link to such a page on the sponsor?s homepage), examples of the typical monthly budgets of exchange visitors placed in various regions of the United States to illustrate wages (based on the required weekly minimum of 32-hours of work at a typical host placement) balanced against itemized fees and estimated costs. Until State finalizes this rule, they cannot enforce this requirement. As of July 27, 2017, this information was not available to the public on the six sponsor websites we checked.
    Recommendation: To enhance State's efforts to protect SWT participants from abuse and the SWT program from misuse, the Secretary of State should direct the Bureau of Education and Cultural Affairs to establish detailed criteria that will allow State to assess the sufficiency and appropriateness of opportunities for cultural activities outside the workplace that sponsors provide to SWT participants.

    Agency: Department of State
    Status: Open

    Comments: In response to our recommendation that the State Department (State) establish detailed criteria that will allow it to assess the sufficiency and appropriateness of opportunities for cultural activities outside the workplace that sponsors provide to Summer Work Travel participants, State published a notice for proposed rulemaking on January 12, 2017. When finalized, this would require sponsors and their host entities to create cultural opportunities at least once per month. The proposed rule also notes that State will issue guidance outlining best practices for cross-cultural programming. As of July 27, 2017 this is not finalized.
    Director: Charles Jeszeck
    Phone: (202) 512-7215

    5 open recommendations
    Recommendation: To ensure that federal regulators have better information about lump sum windows and to better ensure that participants have ready access to key information they need to make a decision when presented with a lump sum offer, the Department of Labor should require plan sponsors to notify DOL at the time they implement a lump sum window offer, including the number and category of participants being extended the offer (e.g., separated vested; retiree) as well as examples of the materials provided to them.

    Agency: Department of Labor
    Status: Open

    Comments: The Department of Labor (DOL) agreed that this type of information may be helpful in determining the extent to which lump sum window offers are made, as well as the types of disclosures the participants receive. However, DOL reported that it has not identified authority under ERISA for it to impose such a requirement on plan sponsors either before or shortly after the plan offers the lump sum window. The agency states that ERISA expressly provides specific reporting and disclosure requirements. These include various filings, such as annual financial reports, reports upon plan termination, and reports upon making certain transfers of pension plan assets to health benefit accounts. The agency believes ERISA does not require plans to notify them regarding the benefit distribution options they offer or changes in those options, and does not read the broad rulemaking authority in ERISA in Section 505 (general regulations) and Section 110 (pension reporting and disclosure) as authorizing EBSA to establish the notice filing requirement GAO recommended. The agency also commented that ERISA expressly requires that most pension plans file a Form 5500 annual report with the statute specifying the required contents of this annual report in some detail and requiring ?such other financial and actuarial information as the Secretary may find necessary or appropriate.? Although the agency noted it could, by regulation, require reporting on lump sum window offers on the Form 5500, there would be a substantial time lag because ERISA by statute establishes the reporting cycle for the Form 5500 -- the report is not due until 210 days (7 months) after the plan year closes (e.g., for calendar year plans, July 31st of the following year). The agency recognizes that this might not be responsive to the recommendation, which appears to envision a notification system that is relatively contemporaneous with the lump sum window being offered to participants and beneficiaries.
    Recommendation: To ensure that federal regulators have better information about lump sum windows and to better ensure that participants have ready access to key information they need to make a decision when presented with a lump sum offer, the Department of Labor should coordinate with the Internal Revenue Service and the Pension Benefit Guaranty Corporation (PBGC) to clarify the guidance regarding the information sponsors should provide to participants when extending lump sum window offers and place the guidance on the agency's website. Guidance should include clear and understandable presentations of information, such as the relative value of the lump sum, the role and level of protections provided by PBGC, and the positive and negative ramifications of accepting the lump sum. Such guidance could also include promising practices for information materials from plan sponsors which are particularly effective in facilitating informed participant decision-making.

    Agency: Department of Labor
    Status: Open

    Comments: The Department of Labor agreed with this recommendation, noting it is important to coordinate with the Treasury Department/IRS and PBGC to clarify the guidance regarding the information sponsors and other plan fiduciaries should provide to participants and beneficiaries when extending lump sum window offers. In 2016, the agency noted that the manner of publishing that guidance would be part of that coordination process. They may consider some formal public request for input (such as publishing a Request for Information in the Federal Register) and focus group or other field testing work. In addition, the agency noted that the 2015 ERISA Advisory Council announced that one of its projects this year concerns how to give participants effective notices and disclosures concerning lump sum window offers, including possible development of model participant notices. The 2015 Council developed recommendations and model notices on lump sum window offers in "pension risk transfer transactions," and suggested that DOL make the Model Notices available on its web site to plan sponsors and participant advocates and that plan sponsors use the Model Notices when engaging in risk transfer transactions. Similar to other model communications developed by the 2015 Council, the agency believes the model notice could be further enhanced if subjected to broader public input from, for example, plan sponsors, participant advocates, communications experts, and academics. Subject to the limits on its authority in this area and resource constraints. They are considering efforts to obtain public input on the Council's recommendations and model notice. They also intend to contact the Treasury Department/IRS and PBGC to discuss the Council's recommendations.
    Recommendation: To provide participants with useful information and to provide for lump sums that are based on up-to-date assumptions, Treasury should review its regulations governing the information contained in relative value statements to ensure these statements provide a meaningful comparison of all benefit options, especially in instances where the loss of certain additional plan benefits may not be disclosed.

    Agency: Department of the Treasury
    Status: Open

    Comments: Treasury generally agreed with this recommendation but did not provide specific comments on plans to address it.
    Recommendation: To provide participants with useful information and to provide for lump sums that are based on up-to-date assumptions, Treasury should review the applicability and appropriateness of allowing sponsors to select a "lookback" interest rate for use in calculating lump sums associated with a lump sum window that can serve to advantage the interests of the sponsor.

    Agency: Department of the Treasury
    Status: Open

    Comments: Treasury generally agreed with this recommendation but did not provide specific comments on plans to address it.
    Recommendation: To provide participants with useful information and to provide for lump sums that are based on up-to-date assumptions, Treasury should establish a process and a timeline for periodically updating the mortality tables used to determine minimum required lump sums-- including a means for monitoring when experts' views may indicate that mortality tables may have become outdated, and for taking expedited action if warranted.

    Agency: Department of the Treasury
    Status: Open

    Comments: Treasury generally agreed with this recommendation but did not provide specific comments on plans to address it.
    Director: Maurer, Diana C
    Phone: (202) 512-8777

    8 open recommendations
    including 8 priority recommendations
    Recommendation: To better ensure that FBI whistleblowers have access to recourse under DOJ's regulations should the individuals experience retaliation, and to minimize the possibility of discouraging future potential whistleblowers, the Attorney General should clarify in all current relevant DOJ guidance and communications, including FBI guidance and communications, to whom FBI employees may make protected disclosures and, further, explicitly state that employees will not have access to recourse if they experience retaliation for reporting alleged wrongdoing to someone not designated in DOJ's regulations.

    Agency: Department of Justice
    Status: Open
    Priority recommendation

    Comments: As of March 1, 2017, the Department of Justice (DOJ) has not responded to GAO requests for information on any efforts DOJ has taken to address this recommendation.
    Recommendation: To ensure that complainants receive the periodic updates that they are entitled to and need to determine next steps for their complaint, such as whether or not to seek corrective action from OARM, Counsel, DOJ-OPR should tailor its new case management system or otherwise develop an oversight mechanism to capture information on the office's compliance with regulatory requirements and, further, use that information to monitor and identify opportunities to improve DOJ-OPR's compliance with regulatory requirements.

    Agency: Department of Justice: Office of Professional Responsibility
    Status: Open
    Priority recommendation

    Comments: As of March 1, 2017, the Department of Justice (DOJ) has not responded to GAO requests for information on any efforts DOJ has taken to address this recommendation.
    Recommendation: To better ensure that DOJ is fulfilling its commitment to improving efficiency in handling these complaints, Office of Attorney Recruitment and Management (OARM) and Office of the Deputy Attorney General (ODAG) should provide parties with an estimated time frame for returning each decision, including whether the complaint meets threshold regulatory requirements, merits, and appeals. If the time frame shifts, OARM and ODAG should timely communicate a revised estimate to the parties.

    Agency: Department of Justice: Office of the Deputy Attorney General
    Status: Open
    Priority recommendation

    Comments: As of March 1, 2017, the Department of Justice (DOJ) has not responded to GAO requests for information on any efforts DOJ has taken to address this recommendation.
    Recommendation: To better ensure that DOJ is fulfilling its commitment to improving efficiency in handling these complaints, Office of Attorney Recruitment and Management (OARM) and Office of the Deputy Attorney General (ODAG) should provide parties with an estimated time frame for returning each decision, including whether the complaint meets threshold regulatory requirements, merits, and appeals. If the time frame shifts, OARM and ODAG should timely communicate a revised estimate to the parties.

    Agency: Department of Justice: Justice Management Division: Human Resources and Administration: Office of Attorney Recruitment and Management
    Status: Open
    Priority recommendation

    Comments: As of March 1, 2017, the Department of Justice (DOJ) has not responded to GAO requests for information on any efforts DOJ has taken to address this recommendation.
    Recommendation: To better ensure that DOJ is fulfilling its commitment to improving efficiency in handling these complaints, DOJ Office of Professional Responsibility (DOJ-OPR), Office of the Inspector General, OARM, and ODAG should jointly assess the impact of ongoing and planned efforts to reduce the duration of FBI whistleblower retaliation complaints throughout the entire investigation, adjudication, and appeal process to ensure that these changes are in fact shortening total complaint length, without sacrificing quality.

    Agency: Department of Justice: Office of the Deputy Attorney General
    Status: Open
    Priority recommendation

    Comments: As of March 1, 2017, the Department of Justice (DOJ) has not responded to GAO requests for information on any efforts DOJ has taken to address this recommendation.
    Recommendation: To better ensure that DOJ is fulfilling its commitment to improving efficiency in handling these complaints, DOJ Office of Professional Responsibility (DOJ-OPR), Office of the Inspector General, OARM, and ODAG should jointly assess the impact of ongoing and planned efforts to reduce the duration of FBI whistleblower retaliation complaints throughout the entire investigation, adjudication, and appeal process to ensure that these changes are in fact shortening total complaint length, without sacrificing quality.

    Agency: Department of Justice: Justice Management Division: Human Resources and Administration: Office of Attorney Recruitment and Management
    Status: Open
    Priority recommendation

    Comments: As of March 1, 2017, the Department of Justice (DOJ) has not responded to GAO requests for information on any efforts DOJ has taken to address this recommendation.
    Recommendation: To better ensure that DOJ is fulfilling its commitment to improving efficiency in handling these complaints, DOJ Office of Professional Responsibility (DOJ-OPR), Office of the Inspector General, OARM, and ODAG should jointly assess the impact of ongoing and planned efforts to reduce the duration of FBI whistleblower retaliation complaints throughout the entire investigation, adjudication, and appeal process to ensure that these changes are in fact shortening total complaint length, without sacrificing quality.

    Agency: Department of Justice: Office of Professional Responsibility
    Status: Open
    Priority recommendation

    Comments: As of March 1, 2017, the Department of Justice (DOJ) has not responded to GAO requests for information on any efforts DOJ has taken to address this recommendation.
    Recommendation: To better ensure that DOJ is fulfilling its commitment to improving efficiency in handling these complaints, DOJ Office of Professional Responsibility (DOJ-OPR), Office of the Inspector General, OARM, and ODAG should jointly assess the impact of ongoing and planned efforts to reduce the duration of FBI whistleblower retaliation complaints throughout the entire investigation, adjudication, and appeal process to ensure that these changes are in fact shortening total complaint length, without sacrificing quality.

    Agency: Department of Justice: Office of Inspector General
    Status: Open
    Priority recommendation

    Comments: As of March 1, 2017, GAO has not received information from the Department of Justice about any steps taken to address this recommendation.
    Director: Melissa Emrey-Arras
    Phone: (617) 788-0534

    2 open recommendations
    Recommendation: To strengthen Education's oversight of schools, the Secretary of Education should ensure that Education staff consistently review, record, and respond to accreditor sanction information, and clarify its guidance on how the agency will respond to specific accreditor sanctions.

    Agency: Department of Education
    Status: Open

    Comments: Education agreed with this recommendation, noting that it is committed to identifying ways to use data about and from accreditors in its oversight. As of July 2017, Education has developed guidance for how accreditors should report sanction information. Education previously noted that the agency also planned to provide additional staff training and to provide a copy of GAO's report to the National Advisory Committee on Institutional Quality and Integrity. GAO will close this recommendation when Education provides current documentation of staff training and guidance, and documentation that GAO's report has been provided to the National Advisory Committee on Institutional Quality and Integrity.
    Recommendation: To strengthen Education's oversight of accreditors through the recognition review process, the Secretary of Education should draw upon accreditor data to determine whether accreditors are consistently applying and enforcing their standards to ensure that the education offered by schools is of sufficient quality. For example, Education could systematically use available information related to the frequency of accreditor sanctions or could do additional analyses, such as comparing accreditor sanction data with Education's information on student outcomes, to inform its recognition reviews.

    Agency: Department of Education
    Status: Open

    Comments: Education agreed with this recommendation, noting that it is committed to identifying ways to use data about and from accreditors in its oversight. As of July 2017, Education has taken steps to track the number of accreditor sanctions issued by each accrediting agency. Education previously noted that this information will then be used to focus their limited resources on those accrediting agencies with extremely low or high sanction rates. The agency also noted it would provide a copy of GAO's report to the National Advisory Committee on Institutional Quality and Integrity. GAO will close this recommendation when these efforts are completed.
    Director: Maurer, Diana C
    Phone: (202) 512-9627

    2 open recommendations
    Recommendation: To ensure that DHS components have sustained effective and appropriate use of AUO in accordance with law and regulation, Congress should consider requiring DHS to report annually to Congress on the use of AUO within the department, including the extent to which DHS components have made progress remediating AUO implementation deficiencies and information from annual third-party AUO audits or other department AUO oversight efforts.

    Agency: Congress
    Status: Open

    Comments: As of May 2017, three DHS components continue to use administratively uncontrollable overtime (AUO) to compensate employees for time worked beyond the standard 8-hour workday. The Border Patrol Agent Pay Reform Act of 2014 (BPAPRA), passed in December 2014, established a new overtime compensation system for Border Patrol agents (the majority of former AUO-users). Further, an amendment to Title V, enacted in December 2016, expanded law enforcement availability pay to U.S. Customs and Border Protection's (CBP) Air and Marine Operations. However, CBP continues to use AUO to compensate other employees, such as those within in the Office of Field Operations. Also, both U.S. Immigration and Customs Enforcement (ICE) and U.S. Secret Service (USSS) continue to use AUO to compensate employees with AUO. Though the negative effects of implementing AUO incorrectly have been mitigated to some extent through the deauthorization of over 20,000 Border Patrol agents, in addition to other deauthorizations and alternative compensation mechanisms, three DHS components continue to utilize AUO. Therefore, DHS still needs to consider a holistic approach to ensuring those components use AUO correctly and our matter for congressional consideration will remain open.
    Recommendation: To better position DHS to monitor components' progress remediating AUO deficiencies, the Secretary of DHS should develop and execute a department-wide oversight mechanism to ensure components implement AUO appropriately on a sustained basis, and in accordance with law and regulation.

    Agency: Department of Homeland Security
    Status: Open

    Comments: In June 2015, the Department of Homeland Security (DHS) took actions toward addressing our recommendation by developing a department-wide oversight mechanism described in a directive and instruction on administratively uncontrollable overtime (AUO). DHS's AUO directive defines responsibility for Office of the Chief Human Capital Officer (OCHCO) that includes establishing AUO policy and guidance, providing program oversight and evaluating component AUO compliance, and administering an AUO training program, among other things. The directive also requires component heads to develop component-specific AUO policies that must be reviewed by DHS OCHCO for concurrence and also submit to OCHCO the results of an independent, third-party audit of compliance with applicable AUO law and policy no later than 18 months after the date of the directive (i.e., by December 2016) and annually thereafter . In March 2016, Immigration and Customs Enforcement (ICE) completed its annual financial audit, conducted by a separate office within DHS, which now incorporates audit of ICE's use of AUO. As of May 2017, the other DHS components that continue to use AUO--U.S. Secret Service and U.S. Customs and Border Protection--have not yet submitted results of third-party audits of AUO to OCHCO. To ensure that the AUO directive has been fully and appropriately executed across the department, the recommendation will remain open until USSS and CBP have submitted their first independent, third-party audit to OCHCO. At that point we will we review the remaining audits to determine if the recommendation has been addressed, and can therefore be closed.
    Director: James R.McTigue, Jr.
    Phone: (202) 512-9110

    3 open recommendations
    Recommendation: Congress should consider expanding the mandate for 501(c)(3) organizations to electronically file their tax returns to cover a greater share of filed returns.

    Agency: Congress
    Status: Open

    Comments: The threshold over which Treasury/IRS can require electronic reporting is still 250 returns. As of February 18, 2016, there is no proposed legislation in the current Congress which would amend this threshold.
    Recommendation: To improve oversight of charitable organizations, the Commissioner of Internal Revenue should direct EO to develop quantitative, results-oriented compliance goals and additional performance measures and indicators that can be used to assess impact of exams and other enforcement activities on compliance.

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

    Comments: IRS reported it has taken a series of actions to implement this recommendation. First, in FY 2016, IRS implemented a new data-driven case selection model to identify the most non-compliant returns based upon what is reported. Starting in FY 2017, IRS plans to measure the effectiveness of these new data-analytic models and use that performance information as the basis for ongoing discussions with EO Examinations managers on which queries are yielding results and which need to be modified or deleted from the work plan. IRS also developed a weighted disposal code measure, which is intended to help examiners prioritize case selection according to criteria that give more weight to more consequential outcomes. For example, a data mining query generating a lot of revocations would take priority over a query that may only generate written advisories. IRS incorporated the new measure into its current and future work plan monitoring and projections. IRS also began discussions with TE/GE Research and SOI to figure out how to define compliance for the EO population, establish a compliance baseline, and how to develop methods to measure the impact of enforcement actions on voluntary compliance levels in the EO population. Once all these actions are fully implemented, IRS will be in a better position to use this information to develop quantitative, results-oriented compliance goals and additional performance measures and indicators that can be used to assess impact of exams and other enforcement activities on compliance.
    Recommendation: To improve oversight of charitable organizations, the Commissioner of Internal Revenue should continue to work with Treasury officials to do the following: review the flexibility afforded under the Pension Protection Act of 2006 consistent with statutory protections of taxpayer data, clarify what flexibility state regulators have in how they protect and use federal tax data, make modifications to guidance, policies, or regulations as warranted, and clearly communicate this information with state charity regulators.

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

    Comments: In 2016, IRS reported taking three actions to implement this recommendation. First, IRS coordinated a training session for State Charity Regulators on safeguards. The training included a review of the Safeguards Security Report (SSR) and covered several topics including current period safeguard activities, changes to safeguarding procedures, and disposal of information. According to IRS, there were 53 participants representing 45 different states. IRS also revised the 6104 (c)Memorandum of Understanding (MOU) inserting a new paragraph that instructs state charity regulators to contact the Tax Exempt/Government Entities (TEGE) Liaison if there are questions about whether an administrative or judicial proceeding has been initiated. This puts in place a mechanism to provide assurance to the regulator if they have concerns. Third, TEGE officials met with the Department of the Treasury and Office of Chief Counsel to discuss the Priority Guidance Plan for 2015-2016. According to IRS, this meeting included a discussion about flexibility afforded under the PPA and how state regulators can protect and use federal tax data consistent with statutory protections of taxpayer data. More recently, IRS informed us that they made additional changes to the MOU to address concerns raised by state charity officials about re-disclosures. IRS also reported on information-sharing efforts to publicize these changes among state charity regulators including a presentation at the annual National Association of State Charity Officials conference and a virtual presentation that reached over 100 participants representing 33 states. IRS informed state charity regulators that the MOU had been revised to address their concerns about re-disclosures in proceedings had been addressed in the MOU. The TEGE Liaison made a presentation at the Annual NASCO Conference in Washington DC on October 6, 2015 and included this information in the presentation.
    Director: Debra A. Draper
    Phone: (202) 512-7114

    1 open recommendations
    Recommendation: To help ensure adequate and qualified nurse staffing at VAMCs, the Secretary of Veterans Affairs should direct the Interim Under Secretary for Health to enhance VHA's internal controls by completing evaluations of Phase I and Phase II and make any necessary changes to policies and procedures before national implementation of Phase II in all VAMCs.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: VA agreed with this recommendation and, according to an update received April 2017, VA is taking actions towards addressing this recommendation and expects to complete those actions Fall 2017. When additional information is received GAO will update the recommendation as appropriate.
    Director: Susan Fleming
    Phone: (202) 512-2834

    1 open recommendations
    Recommendation: To improve transparency and provide Congress and the public greater visibility into the types of highway activities funded with Highway Trust Fund monies, the Secretary of Transportation should direct the FHWA Administrator to explore the costs, feasibility, and options for collecting and publicly reporting consistent aggregate project-level spending data.

    Agency: Department of Transportation
    Status: Open

    Comments: FHWA agreed with the recommendation and stated that it was reviewing the feasibility and options for collecting and reporting aggregate project-level highway spending data, and that it intended to complete this review by December 2015. In December 2015, the President signed the Fixing America's Surface Transportation Act or "FAST Act". Sec. 1402 of the Act requires DOT to annually report, for all projects administered by FHWA with a total estimated cost of $25 million or more (and for all other projects to the extent practicable), on the total cost of funded projects, the amount of federal funds obligated, and other information, and to make this information "available in a user-friendly manner on the public Internet website of the Department of Transportation." GAO is monitoring DOT's efforts to implement this provision of the Act and the extent to which it fulfills GAO's recommendation.
    Director: Mathew Scirè
    Phone: (202) 512-8678

    1 open recommendations
    Recommendation: To improve monitoring and oversight of Treasury's HAMP, the Secretary of the Treasury should conduct periodic evaluations using analytical methods, such as econometric modeling as appropriate, to help explain differences among MHA servicers in redefault rates that may inform its compliance reviews of individual servicers, identify areas of weaknesses and best practices, and determine the potential need for additional program policy changes.

    Agency: Department of the Treasury
    Status: Open

    Comments: Treasury put together a list of servicers with reporting anomalies that had been identified and sent them questionnaires asking them to explain the rationale behind using certain codes to report denials (denial codes) of applications for trial modifications. Treasury expects to have answers back by October 2015. Treasury's compliance agent has also added procedures for testing denial codes that servicers report. Although these are examples of analysis of overall denial rates, Treasury's actions do not address differences in individual MHA servicers' reasons for denial. Additionally, it is not clear whether Treasury plans to conduct periodic evaluations of differences in denial rates or how Treasury will use the information it gathers to identify areas of weaknesses and best practices and determine whether additional policy changes are needed. Thus, we continue to maintain that Treasury should take action to implement this recommendation.
    Director: Michele Mackin
    Phone: (202) 512-4841

    3 open recommendations
    Recommendation: The Administrator of OFPP should take appropriate steps to amend the FAR to include the following requirement: at the time of the contract award, contracting officers shall conduct and document an assessment of the 8(a) firm's ability to comply with the subcontracting limitations.

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

    Comments: OFPP concurred with our recommendation. We asked for updates on actions taken however as of September 2017 no updates were provided. GAO will continue to monitor OFPP's actions to address this recommendation.
    Recommendation: The Administrator of OFPP should take appropriate steps to amend the FAR to include the following requirement: contracting officers shall include monitoring and oversight provisions in all 8(a) contracts to ensure that the contractors comply with the subcontracting limitations.

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

    Comments: OFPP concurred with our recommendation. We asked for updates on actions taken however as of September 2017 no updates were provided. GAO will continue to monitor OFPP's actions to address this recommendation.
    Recommendation: The Administrator of OFPP should take appropriate steps to amend the FAR to include the following requirement: prime 8(a) contractors shall periodically report to the contracting officer on the percentage of subcontracted work being performed.

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

    Comments: OFPP concurred with our recommendation. We asked for updates on actions taken however as of September 2017 no updates were provided. GAO will continue to monitor OFPP's actions to address this recommendation.
    Director: Kathleen M. King
    Phone: (202) 512-7114

    1 open recommendations
    including 1 priority recommendation
    Recommendation: In order to improve the efficiency and effectiveness of Medicare postpayment claims review efforts and simplify compliance for providers, the Administrator of CMS should monitor the Recovery Audit Data Warehouse to ensure that all postpayment review contractors are submitting required data and that the data the database contains are accurate and complete.

    Agency: Department of Health and Human Services: Centers for Medicare and Medicaid Services
    Status: Open
    Priority recommendation

    Comments: As of March 2017, CMS had taken initial steps to monitor the Recovery Audit Data Warehouse, including implementing a new process to monitor monthly compliance reports on the data that contractors enter into the Warehouse. However, CMS noted that as it is in the beginning stages of implementing these compliance reports, it does not currently verify that contractors upload all of the records that they reviewed, nor does it assess the accuracy of the records they entered into the Warehouse. Also, CMS indicated that it does not currently monitor whether certain contractors "suppress" claims in the Warehouse that those contractors are considering for review as part of an investigation. CMS said it was considering additional options for future monitoring of compliance reports, but did not indicate when it would determine what additional steps to take. To close this recommendation, CMS should take additional steps to improve its oversight of the Recovery Audit Data Warehouse, such as verifying that contractors upload all of the records that they reviewed and taking steps to assess the accuracy of the records they uploaded.
    Director: Mak, Marie A
    Phone: (202) 512-2527

    1 open recommendations
    including 1 priority recommendation
    Recommendation: To ensure consistent implementation of NASA's export control program, the NASA Administrator should establish guidance defining the appropriate level and organizational placement of the CEA function.

    Agency: National Aeronautics and Space Administration
    Status: Open
    Priority recommendation

    Comments: NASA concurred with the recommendation. To fully implement this recommendation, NASA needs to complete a planned update to its NASA Procedural Requirement (NPR) 2190.1B concerning NASA's export control program to further codify this structure and provide us with the documentation for review.