Reports & Testimonies

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

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

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

  • Browse Open Recommendations

    Explore priority recommendations by subject terms or browse by federal agency

    Search Open Recommendations

    Search for a specific priority recommendation by word or phrase



  • Governing on the go?

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

    See the November 10th Press Release


  • Have a Question about a Recommendation?

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

    Results:

    Subject Term: "Economic effects"

    3 publications with a total of 10 open recommendations including 1 priority recommendation
    Director: Alfredo Gómez
    Phone: (202) 512-3841

    1 open recommendations
    Recommendation: The appropriate entities within the Executive Office of the President, including the Council on Environmental Quality, Office and Management and Budget, and Office of Science and Technology Policy, should use information on the potential economic effects of climate change to help identify significant climate risks facing the federal government and craft appropriate federal responses. Such responses could include establishing a strategy to identify, prioritize, and guide federal investments to enhance resilience against future disasters. (Recommendation 1)

    Agency: Executive Office of the President
    Status: Open

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

    1 open recommendations
    Recommendation: To improve transparency in the rulemaking process, provide agencies and the public with information on why regulations are considered to be significant regulatory actions, and promote consistency in the designation of rules as significant regulatory actions, the Director of the Office of Management and Budget should work with agencies to clearly communicate the reasons for designating a regulation as a significant regulatory action. Specifically, OMB should encourage agencies to clearly state in the preamble of final significant regulations the section of Executive Order 12866's definition of a significant regulatory action that applies to the regulation.

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

    Comments: In a May 14, 2015 letter to the Chairman of the Senate Committee on Homeland Security and Governmental Affairs, the Director of OMB stated that nothing in the Executive Order 12866 prevents agencies from identifying the particular relevant definition of significance in rules, and that some rules do contain this information. However, OMB believes it is appropriate to leave agencies flexibility in how they comply with Executive Order 12866, since such specific procedures for including such information is not a requirement of the Executive Order itself. As of February 2017, the Office of Information and Regulatory Affairs has not taken action. We will continue to monitor this to see whether action is taken.