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    Subject Term: "Federal regulations"

    109 publications with a total of 276 open recommendations including 24 priority recommendations
    Director: Lepore, Brian J
    Phone: (202) 512-4523

    5 open recommendations
    Recommendation: The Assistant Secretary of Defense for Energy, Installations, and Environment, in consultation with the Secretaries of the military departments, should identify and implement any necessary changes to DOD's environmental compliance policy to clarify DOD's reporting requirements for violations of health-based drinking water regulations. (Recommendation 1)

    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: The Secretary of the Army should identify and implement actions to increase understanding at Army installations and commands about DOD's reporting requirements for violations of health-based drinking water regulations. These actions may include improved communication to or additional training for personnel. (Recommendation 2)

    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: The Secretary of the Navy should identify and implement actions to increase understanding at Navy installations and commands about DOD's reporting requirements for violations of health-based drinking water regulations. These actions may include improved communication to or additional training for personnel. (Recommendation 3)

    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: The Secretary of the Air Force should identify and implement actions to increase understanding at Air Force installations and commands about DOD's reporting requirements for violations of health-based drinking water regulations. These actions may include improved communication to or additional training for personnel. (Recommendation 4)

    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: The Assistant Secretary of Defense for Energy, Installations, and Environment, in consultation with the Secretaries of the military departments, should (a) review reported compliance data to identify the reasons for any differences in the number of violations of health-based drinking water regulations between DOD's two types of public water systems and (b) identify and implement any actions needed to address the causes of any differences in the number of violations between DOD's two types of public water systems. (Recommendation 5)

    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: 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: William T. Woods
    Phone: (202) 512-4841

    2 open recommendations
    Recommendation: To ensure accurate reporting of personal services contracts, the Secretary of Defense should direct the Secretaries of the Air Force and the Army take steps to ensure the accurate recording of personal services contracts in the Federal Procurement Data System-Next Generation.

    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 accurate reporting of personal services contracts, the Administrator, United States Agency for International Development should implement periodic reviews of selected personal services contracts to ensure the effectiveness of steps taken to assist contracting officers to cite the correct statutory authority for personal services contracts.

    Agency: United States Agency for International Development
    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

    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: 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: 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: Alicia Puente Cackley
    Phone: (202) 512-8678

    1 open recommendations
    Recommendation: As Congress considers reauthorizing NFIP, it should consider comprehensive reform to improve the program's solvency and enhance the nation's resilience to flood risk, which could include actions in six areas: (1) addressing the current debt, (2) removing existing legislative barriers to FEMA's revising premium rates to reflect the full risk of loss, (3) addressing affordability, (4) increasing consumer participation, (5) removing barriers to private-sector involvement, and (6) protecting NFIP flood resilience efforts. In implementing these reforms, Congress should consider the sequence of the actions and their interaction with each other.

    Agency: Congress
    Status: Open

    Comments: When we determine what steps the Congress has taken, we will provide updated information.
    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: Chris P. Currie
    Phone: (404) 679-1875

    2 open recommendations
    Recommendation: To enhance its ability to fulfill its role as the facilitator of cross-sector collaboration and best-practices sharing, the Secretary of Homeland Security should direct the Assistant Secretary of Infrastructure Protection, Office of Infrastructure Protection, to explore with key critical infrastructure partners, whether and what opportunities exist to harmonize federally-administered screening and credentialing access control efforts across critical infrastructure sectors.

    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 help ensure that SCO uses its time and resources to pursue the most efficient and effective screening and credentialing harmonization goals on behalf of the department, the Secretary of Homeland Security should direct the Deputy Assistant Secretary for Screening Coordination, Office of Policy, to establish goals and objectives to support its broader strategic framework for harmonization.

    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: Frank Rusco
    Phone: (202) 512-3841

    2 open recommendations
    Recommendation: To enhance the transparency and timeliness of NRC's fee-setting process, the Chairman of the Nuclear Regulatory Commission should direct NRC staff to clearly present information in NRC's proposed fee rule, final fee rule, and fee work papers, by defining and consistently using key terms, providing complete calculations for how fees are determined, and ensuring the accuracy of the fee rules and work papers, so that stakeholders can understand fee calculations and provide substantive comments to the agency on them.

    Agency: Nuclear Regulatory Commission
    Status: Open

    Comments: According to NRC, it has provided more detailed explanations and calculations in its fiscal year 2017 proposed fee rule. The agency plans to propose codifying some of these changes in Title 10 of the Code of Federal Regulations Part 170 during its fiscal year 2018 fee rulemaking. We will review NRC's changes after it has codified them in the Code of Federal Regulations and will update the status of this recommendation at that time.
    Recommendation: To enhance the transparency and timeliness of NRC's fee-setting process, the Chairman of the Nuclear Regulatory Commission should direct NRC staff to develop objective, measurable, and quantifiable performance goals and measures that enable NRC to assess the extent to which its efforts to improve transparency and timeliness are successful and implement a plan and schedule for comparing results with the established performance goals.

    Agency: Nuclear Regulatory Commission
    Status: Open

    Comments: NRC convened a steering committee to provide leadership for implementing its efforts to improve transparency and timeliness of its fee-setting process. According to NRC, the steering committee has developed performance measures to gauge success and will monitor planned activities to compare results with the performance goals. We will review NRC's activities to improve transparency and timeliness, as well as the steering committee's actions to measure and monitor success. We will update the status of this recommendation upon completion of our review.
    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: Charles Jeszeck
    Phone: (202) 512-7215

    3 open recommendations
    Recommendation: To assist IRA owners in addressing challenges associated with investing their retirement savings in unconventional assets, the Commissioner of Internal Revenue should provide guidance to IRA owners on the potential for IRA transactions involving certain unconventional assets to generate unrelated business taxable income subject to taxation in the current tax year and subsequent years. For example, IRS could consider adding an explicit caution in Publication 590 Individual Retirement Arrangements (IRAs) and include a link in Publication 590 to Publication 598 Tax on Unrelated Business Income of Exempt Organizations to provide examples demonstrating how certain unconventional assets in IRAs can generate unrelated business income tax for account owners.

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

    Comments: IRS stated that it would add during the calendar year 2017 scheduled update, language to Publication 590-A, Contributions to Individual Retirement Arrangements (IRA), cautioning IRA owners about the possibility of unrelated business taxable income if the IRA owner engages in certain transactions or purchases certain assets. GAO will consider closing this recommendation when the agency has completed this effort.
    Recommendation: To assist IRA owners in addressing challenges associated with investing their retirement savings in unconventional assets, the Commissioner of Internal Revenue should provide guidance to IRA owners and custodians on how to determine and document fair market value (FMV) for certain categories of hard-to-value unconventional assets. For example, IRS could consider updating Form 5498 instructions to custodians on how to document FMV for hard-to-value assets (e.g., last-known FMV based on independent appraisal, acquisition price) and provide guidance directed at account owners that provides examples of how to ascertain FMV for different types of unconventional assets.

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

    Comments: IRS agreed that guidance should be provided to IRA owners and custodians and stated that the guidance could be provided as part of an item currently on the 2016-2017 Priority Guidance Plan. IRS will recommend to Treasury that the regulation project address this issue. We will consider closing this recommendation when the agency provides documentation that this effort has been completed.
    Recommendation: To assist IRA owners in addressing challenges associated with investing their retirement savings in unconventional assets, the Commissioner of Internal Revenue should clarify the content of the model custodial agreement to distinguish what has been reviewed and approved by IRS and what has not. For example, IRS could consider: (1) restricting custodians from stating that the form has been "preapproved by the IRS" on the form; (2) adding language to specify which articles have been preapproved by the IRS and which have not; and (3) limiting custodians from adding provisions to the model form other than those preapproved by the IRS.

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

    Comments: IRS reported that it will change during the next scheduled update of the model agreements, the "pre-approved by IRS" statement to clarify that only the first seven articles of Form 5305, Traditional Individual Retirement Trust Account, and Form 5305-A, Traditional Individual Retirement Custodial Account, are approved by IRS. GAO will consider closing this recommendation when the agency has completed this effort.
    Director: Gerald L. Dillingham, Ph.D.
    Phone: (202) 512-2834

    1 open recommendations
    Recommendation: To respond to changes in the aviation and commercial space-transportation industries, the Secretary of Transportation should direct the FAA Administrator to fully examine and document whether the current regulatory framework is appropriate for aircraft that could be considered space support vehicles, and if not, suggest legislation or develop regulatory changes, or both, as applicable.

    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: Katherine Iritani
    Phone: (202) 512-7114

    2 open recommendations
    Recommendation: To achieve a better understanding of the effect of certain Personal care services (PCS) services on beneficiaries and a more consistent administration of policies and procedures across PCS programs, the Acting Administrator of CMS should collect and analyze states' required information on the impact of the Participant-Directed Option and Community First Choice programs on the health and welfare of beneficiaries as well as the state quality measures for the Participant-Directed Option and Community First Choice programs.

    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 achieve a better understanding of the effect of certain PCS services on beneficiaries and a more consistent administration of policies and procedures across PCS programs, the Acting Administrator of CMS should take steps to harmonize requirements, as appropriate, across PCS programs in a way that accounts for common risks faced by beneficiaries and to better ensure that billed services are provided.

    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: Susan Fleming
    Phone: (202) 512-2834

    1 open recommendations
    Recommendation: To continue the agency's efforts to improve state and local emergency preparedness for rail accidents involving hazardous materials, the Secretary of Transportation should, after the rulemaking is finalized, develop a process for regularly collecting information from state emergency response commissions on the distribution of the railroad-provided hazardous-materials-shipping information to local planning entities.

    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: 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: 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: Gretta L. Goodwin
    Phone: (202) 512-8777

    4 open recommendations
    Recommendation: To enhance the clarity and transparency of sexual violence data that is reported to the public, the Secretary of Education should direct the Assistant Secretary for the Office of Postsecondary Education, the Secretary of Health and Human Services should direct the Director of Centers for Disease Control and Prevention, and the Attorney General should direct the Director of the Bureau of Justice Statistics to make information on the acts of sexual violence and contextual factors that are included in their measurements of sexual violence publicly available. This effort could entail revising their definitions of key terms used to describe sexual violence so that the definitions match the measurements of sexual violence.

    Agency: Department of Education
    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 clarity and transparency of sexual violence data that is reported to the public, the Secretary of Education should direct the Assistant Secretary for the Office of Postsecondary Education, the Secretary of Health and Human Services should direct the Director of Centers for Disease Control and Prevention, and the Attorney General should direct the Director of the Bureau of Justice Statistics to make information on the acts of sexual violence and contextual factors that are included in their measurements of sexual violence publicly available. This effort could entail revising their definitions of key terms used to describe sexual violence so that the definitions match the measurements of sexual violence.

    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 the clarity and transparency of sexual violence data that is reported to the public, the Secretary of Education should direct the Assistant Secretary for the Office of Postsecondary Education, the Secretary of Health and Human Services should direct the Director of Centers for Disease Control and Prevention, and the Attorney General should direct the Director of the Bureau of Justice Statistics to make information on the acts of sexual violence and contextual factors that are included in their measurements of sexual violence publicly available. This effort could entail revising their definitions of key terms used to describe sexual violence so that the definitions match the measurements of sexual violence.

    Agency: Department of Justice
    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 lessen confusion among the public and policy makers regarding federal data on sexual violence, the Director of OMB should establish a federal interagency forum on sexual violence statistics. The forum should consider the broad range of differences across the data collection efforts to assess which differences enhance or hinder the overall understanding of sexual violence in the United States.

    Agency: Executive Office of the President: Office of Management and Budget
    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 address a potential challenge for consumers who wish to opt for private flood insurance and who must have insurance under the mandatory purchase requirement, the FEMA Administrator should consider reinstating the cancellation reason code allowing policyholders to cancel their NFIP policy and be eligible for premium refunds, on a prorated basis, if they obtain a non-NFIP policy after their NFIP policy became effective. If changes are needed to NFIP's standard flood insurance policy to allow such refunds, FEMA should take the necessary steps to amend its standard flood insurance policy.

    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: Anne-Marie Fennell
    Phone: (202) 512-3841

    6 open recommendations
    Recommendation: To improve the effectiveness of BLM's efforts to track and deter unauthorized grazing, the Secretary of the Interior should direct the Director of BLM to amend the regulations on unauthorized grazing use--43 C.F.R. Subpart 4150 (2005)--to establish a procedure for the informal resolution of violations at the local level, or follow the existing regulations by sending a notice of unauthorized use for each potential violation as provided by 43 C.F.R. 4150.2(a) (2005).

    Agency: Department of the Interior
    Status: Open

    Comments: As of November 2016, GAO is awaiting action by the agency to implement this recommendation.
    Recommendation: To improve the effectiveness of BLM's efforts to track and deter unauthorized grazing, the Secretary of the Interior should direct the Director of BLM to record all incidents of unauthorized grazing, including those resolved informally.

    Agency: Department of the Interior
    Status: Open

    Comments: As of November 2016, GAO is awaiting action by the agency to implement this recommendation.
    Recommendation: To improve the effectiveness of BLM's efforts to track and deter unauthorized grazing, the Secretary of the Interior should direct the Director of BLM to revise the agency's Unauthorized Grazing Use Handbook to make it consistent with 43 C.F.R. pt. 4100 (2005).

    Agency: Department of the Interior
    Status: Open

    Comments: As of November 2016, GAO is awaiting action by the agency to implement this recommendation.
    Recommendation: To improve the effectiveness of the Forest Service's efforts to track and deter unauthorized grazing, the Secretary of Agriculture should direct the Chief of the Forest Service to amend the regulations on range management--36 C.F.R. pt. 222--to provide for nonmonetary settlement when the unauthorized or excess grazing is non-willful and incidental, or follow the existing regulations by determining and charging a grazing use penalty for all unauthorized and excess use when it is identified as provided by 36 C.F.R. 222.50(a) and (h).

    Agency: Department of Agriculture
    Status: Open

    Comments: As of November 2016, GAO is awaiting action by the agency to implement this recommendation.
    Recommendation: To improve the effectiveness of the Forest Service's efforts to track and deter unauthorized grazing, the Secretary of Agriculture should direct the Chief of the Forest Service to record all incidents of unauthorized grazing, including those resolved informally.

    Agency: Department of Agriculture
    Status: Open

    Comments: As of November 2016, GAO is awaiting action by the agency to implement this recommendation.
    Recommendation: To improve the effectiveness of the Forest Service's efforts to track and deter unauthorized grazing, the Secretary of Agriculture should direct the Chief of the Forest Service to adopt an unauthorized grazing penalty structure that is based, similar to BLM's, on the current commercial value of forage.

    Agency: Department of Agriculture
    Status: Open

    Comments: As of November 2016, GAO is awaiting action by the agency to implement this recommendation.
    Director: Frank Rusco
    Phone: (202) 512-3841

    2 open recommendations
    Recommendation: To help improve reporting of emissions data on the OGOR, the Secretary of the Interior should direct BLM to provide additional guidance on how to estimate natural gas emissions from federal oil and gas leases.

    Agency: Department of the Interior
    Status: Open

    Comments: In response to the Methane and Waste Prevention Rule, which became effective January 17, 2017, Interior stated that BLM will work with ONRR to issue technical guidance on acceptable methods for measuring or estimating natural gas emissions from federal oil and gas leases, including reporting on the estimation method that the operator used to generate the reported estimates. As of March 2017, BLM and ONRR have not issued additional guidance on how to estimate natural gas emissions from federal oil and gas leases. We will continue to follow up with BLM and ONRR as they continue to take action on this recommendation.
    Recommendation: To help improve reporting of emissions data on the OGOR, the Secretary of the Interior should direct ONRR to provide additional guidance on how to differentiate between combusted and noncombusted lease use volumes reported on the OGOR, which could assist Interior in measuring its progress toward greenhouse gas reduction goals.

    Agency: Department of the Interior
    Status: Open

    Comments: Interior stated that the Methane and Waste Prevention Rule, which became effective on January 17, 2017, identifies unallowable and allowable lease uses, and indicates which allowable lease uses require prior BLM approval. Interior further stated that to the extent that BLM and other relevant agencies provide guidance on how to estimate or measure combusted or non-combusted volumes, as well as an allocation methodology for reporting at the lease or agreement level, ONRR will develop new disposition codes to match these uses. As of March 2017, ONRR had not provided additional guidance on how to differentiate between combusted and noncombusted lease use volumes reported on the OGOR. We will continue to follow up with ONRR as it continues to take action on this recommendation.
    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: 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: Seto Bagdoyan
    Phone: (202) 512-6722

    5 open recommendations
    Recommendation: To help ensure that practitioners who may be ineligible do not possess a controlled substance registration and that practitioners who pose an increased risk of illicit diversion are identified, the Acting Administrator of DEA should take additional actions to strengthen verification controls. Specifically, the Acting Administrator of DEA should develop a legislative proposal requesting authority to require SSNs for all individuals, regardless of whether they hold an individual or business registration.

    Agency: Department of Justice: Drug Enforcement Administration
    Status: Open

    Comments: In August 2016, DEA told us it is exploring the possibility and practicality of implementing policy or rule changes that would require Social Security Numbers (SSN) from all persons applying for a DEA Registration as a practitioner or mid-level practitioner. We will continue to monitor DEA's progress in implementing this recommendation.
    Recommendation: To help ensure that practitioners who may be ineligible do not possess a controlled substance registration and that practitioners who pose an increased risk of illicit diversion are identified, the Acting Administrator of DEA should take additional actions to strengthen verification controls. Specifically, the Acting Administrator of DEA should develop policies and procedures to validate SSNs and apply the policies and procedures to all new and existing SSNs in the CSA2; such an approach could involve collaborating with SSA to assess the feasibility of checking registrants' SSNs against the Enumeration Verification System.

    Agency: Department of Justice: Drug Enforcement Administration
    Status: Open

    Comments: In August 2016, DEA told us that it had initiated discussions with the Social Security Administration (SSA) to determine the legality and feasibility of using SSA's Enumeration Verification System (EVS) to verify SSNs provided during the registration process. DEA stated that SSA has informed both GAO and DEA that its current legislative authorities do not authorize SSA to provide the information to DEA. As a a result, DEA stated that legislative action will be required to allow DEA additional access to EVS. As stated in our report, the use of EVS is one possible approach to validate SSNs. We will continue to monitor DEA's progress in implementing this recommendation.
    Recommendation: To help ensure that practitioners who may be ineligible do not possess a controlled substance registration and that practitioners who pose an increased risk of illicit diversion are identified, the Acting Administrator of DEA should take additional actions to strengthen verification controls. Specifically, the Acting Administrator of DEA should develop a legislative proposal to request access to SSA's full death file.

    Agency: Department of Justice: Drug Enforcement Administration
    Status: Open

    Comments: In August 2016, DEA told us that the Social Security Administration (SSA) determined that it cannot provide data from the full death file to DEA under existing law for use in administering the DEA Registration Process. DEA also said that if legislative changes allow DEA full access to SSA's full death file, DEA will work with SSA to ensure implementation of the new legislative authority. We continue to believe that DEA should develop a legislative proposal to request access to SSA's full death file and we will continue to monitor DEA's progress in implementing this recommendation.
    Recommendation: To help ensure that practitioners who may be ineligible do not possess a controlled substance registration and that practitioners who pose an increased risk of illicit diversion are identified, the Acting Administrator of DEA should take additional actions to strengthen verification controls. Specifically, the Acting Administrator of DEA should identify and implement a cost-effective approach to monitor state licensure and disciplinary actions taken against its registrants; such an approach could include using data sources that contain this information, such as the National Practitioner Data Bank or the Federation of State Medical Boards.

    Agency: Department of Justice: Drug Enforcement Administration
    Status: Open

    Comments: In August 2016, DEA told us that currently, the Controlled Substance Act and its implementing regulations do not specifically give DEA authority to access state medical licensing boards' databases. DEA also said that it met with representatives of the Federation of State Medical Boards (FSMB) to develop a process that will allow DEA to accomplish the objectives GAO articulated in the draft report. Specifically, DEA said that it is exploring use of the FSMB service to verify the existence and status of state licenses to ensure all applicants for registration who are Doctors of Medicine and Doctors of Osteopathy, or Physician Assistants (in the states that provide this data to FSMB), meet the requirements to possess a DEA Registration. To implement the above described actions, DEA stated it will need to enter into an agreement with FSMB to provide this data in a format that allows real-time access to the data and accommodates the large numbers of applicants for DEA Registrations. DEA also said it obtained information from FSMB to begin the agreement process and is currently obtaining information on data elements that can be used to test user account codes to flag records in the FSMB. We will continue to monitor DEA's progress in implementing this recommendation.
    Recommendation: To help ensure that practitioners who may be ineligible do not possess a controlled substance registration and that practitioners who pose an increased risk of illicit diversion are identified, the Acting Administrator of DEA should take additional actions to strengthen verification controls. Specifically, the Acting Administrator of DEA should assess the cost and feasibility of developing procedures for monitoring registrants' criminal backgrounds, such as conducting matches against federal law-enforcement databases, and document decisions about the approach chosen.

    Agency: Department of Justice: Drug Enforcement Administration
    Status: Open

    Comments: In August 2016, DEA told us they are in the process of determining the feasibility of implementing actions that would permit DEA to comply with the recommendation utilizing the current legal framework and within reasonable cost parameters. DEA also said that the large volume of DEA registrations and the large number of applications received monthly present extensive technical and fiscal challenges with addressing this recommendation. We will continue to monitor DEA's progress in implementing this recommendation.
    Director: Daniel Garcia-Diaz
    Phone: (202) 512-8678

    1 open recommendations
    Recommendation: In order to ensure sustained leadership commitment to and accountability for CFPB's efforts to promote a diverse, inclusive, and fair workplace, in coordination with representatives of CFPB's employee union, the Director should develop tools to collect more comprehensive employee feedback on the grievance complaint processes to understand and remedy factors that may reduce employee confidence in these processes.

    Agency: Consumer Financial Protection Bureau
    Status: Open

    Comments: As of May 2017, CFPB had reached agreement with its employee union on a process to collect more comprehensive employee feedback on its grievance complaint processes, but CFPB had not yet implemented this new process. This new process will include a short survey that will be provided to employees who participate in the grievance process. A CFPB official said that CFPB will begin using this survey to collect feedback once it has determined the best point in the grievance process to distribute it.
    Director: Steve D. Morris
    Phone: (202) 512-3841

    3 open recommendations
    Recommendation: To improve USDA's ability to oversee GE crops, the Secretary of Agriculture should direct the Administrator of the Animal and Plant Health Inspection Service (APHIS) to develop a timeline, with milestones and interim steps, for updating its existing regulations to cover GE crops developed with alternative technologies that either do not use plant pests or use plant pests but do not result in plant pest deoxyribonucleic acid in the crop developed.

    Agency: Department of Agriculture
    Status: Open

    Comments: In its August 2016 Statement of Action on our report, USDA notes that it has a timeline, but the department did not provide documentation of this timeline. The Statement of Action also indicates that USDA planned to update its biotechnology regulations and publish a proposed rule in the summer of 2016. As of December 2016, the proposed rule had not yet been published.
    Recommendation: To improve USDA's ability to better understand the economic impacts of unintended mixing of GE and other crops, the Secretary of Agriculture should direct the Administrator of the National Agricultural Statistics Service (NASS) to work with all relevant USDA stakeholders, including APHIS and the Organic Working Group, to determine what additional information should be sought in future organic surveys, such as the costs of reshipping and re-storing shipments rejected because of unintended GE presence, as well as the costs associated with finding new buyers for such shipments.

    Agency: Department of Agriculture
    Status: Open

    Comments: In its August 2016 Statement of Action on our report, USDA did not provide any new information on actions it has taken, if any, to implement this recommendation. For example, there is no indication whether stakeholders internal to the department have continued to meet to discuss the 2014 Organic Survey results and how to move forward with future survey questions to obtain additional data, such as data needed to better understand the economic impacts of unintended mixing with GE crops.
    Recommendation: To improve USDA's ability to better understand the economic impacts of unintended mixing of GE and other crops, the Secretary of Agriculture should direct the Administrator of NASS to include producers, growing identity-preserved crops, in addition to organic producers in USDA's survey efforts.

    Agency: Department of Agriculture
    Status: Open

    Comments: In its August 2016 Statement of Action on our report, USDA did not provide any new information on actions it has taken, if any, to implement this recommendation. We continue to believe that USDA should survey producers growing identity-preserved crops regarding their potential economic losses from unintended GE presence, as is being done for organic producers. As we previously reported, U.S. acreage planted to identity-preserved crops is significantly greater than that planted to organic crops; yet, little is known about the economic costs to identity-preserved farmers of unintended mixing.
    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: 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: 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: Jennifer Grover
    Phone: (202) 512-7141

    2 open recommendations
    Recommendation: The Attorney General should direct ODAG to document a plan specifying DOJ's process for monitoring the effects of marijuana legalization under state law, in accordance with DOJ's 2013 marijuana enforcement policy guidance, to include the identification of the various data ODAG will use and their potential limitations for monitoring the effects of state marijuana legalization, and how ODAG will use the information sources in its monitoring efforts to help inform decisions on whether state systems are effectively protecting federal marijuana enforcement priorities.

    Agency: Department of Justice
    Status: Open

    Comments: The agency concurred with the recommendation and reported plans to implement it. Subsequent to the agency stating that it has taken action, we plan to verify whether implementation has occurred.
    Recommendation: The Attorney General should direct ODAG to use existing mechanisms to share DOJ's monitoring plan with appropriate officials from DOJ components responsible for providing information DOJ reports using regarding the effects of state legalization to ODAG, obtain feedback, and incorporate the feedback into its plan.

    Agency: Department of Justice
    Status: Open

    Comments: The agency concurred with the recommendation and reported plans to implement it. Subsequent to the agency stating that it has taken action, we plan to verify whether implementation has occurred.
    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: Carolyn L. Yocom
    Phone: (202) 512-7114

    1 open recommendations
    Recommendation: To better minimize the risk of coverage gaps and duplicate coverage for individuals transitioning between Medicaid and the exchange in FFE states, the Administrator of CMS should routinely monitor the timeliness of account transfers from state Medicaid programs to CMS and identify alternative procedures if near real time transfers are not feasible in a state.

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

    Comments: As of June 2017, CMS had taken a number of steps to improve the timeliness of account transfers. In June 2016, CMS conducted a webinar for states setting forth that best practices for account transfers was that they happen real time or, at a minimum, in daily batches. In July 2016, CMS issued guidance to states reiterating the requirement that states transfer accounts to CMS promptly and providing examples of ways for states to streamline that process. In June 2017, CMS reported that they have developed standard reports for reviewing errors in account transfers and those reports are being reviewed on a weekly basis. However, CMS reported that it does not have access to data on how promptly states are transferring accounts outside of limited survey data from 8 states that indicate that some transfers are occurring real-time while others are being transferred daily or weekly. We will continue to monitor CMS's progress and will close the recommendation when CMS has a greater understanding of how many states are transferring data in accordance with CMS guidance on the timeliness of transfers.
    Director: Steve D. Morris
    Phone: (202) 512-3841

    3 open recommendations
    Recommendation: To help ensure that FDA has relevant and timely information to support management decisions, including the critical information necessary to ensure the safety and effectiveness of drugs compounded for animals, the Secretary of Health and Human Services should direct the Commissioner of the FDA to modify the voluntary reporting form FDA uses to obtain information on adverse events to ask whether drugs involved in adverse events were compounded.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: As of July 2017, FDA has drafted a notice for publication in the Federal Register that seeks comment on editorial revisions to Form FDA 1932a to clarify how to report adverse drug events associated with compounded products using that form. The publication of the notice was issued in July 2017. After a 60-day public comment period, the revisions to Form FDA 1932a will be submitted to OMB for review and approval under the Paperwork Reduction Act.
    Recommendation: To help ensure that FDA has relevant and timely information to support management decisions, including the critical information necessary to ensure the safety and effectiveness of drugs compounded for animals, the Secretary of Health and Human Services should direct the Commissioner of the FDA to develop policy or guidance for agency staff that specifies circumstances under which FDA will or will not enforce compounding regulations for animals and clearly define key terms.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: In July 2017, FDA notified us that they are still in the process of developing guidance for agency staff that specifies circumstances under which FDA will enforce compounding regulations for animals. According to FDA, the agency received more than 150 comments regarding the draft Guide For Industry #230 and 280 nominations of bulk drug substances for use in compounding office stock; information necessary for updating the guidance. In addition, FDA is reviewing the substances that were nominated for use in compounding office stock. Officials did not provide a specific timeline for completing this work, but stated that developing updated guidance on compounding for animals continues to be a high priority for FDA.
    Recommendation: To help ensure that FDA has relevant and timely information to support management decisions, including the critical information necessary to ensure the safety and effectiveness of drugs compounded for animals, the Secretary of Health and Human Services should direct the Commissioner of the FDA to consistently document the bases for FDA's decisions about how or whether it followed up on warning letters, adverse event reports, and complaints about drug compounding for animals.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: As of July 2017, FDA reported that it is still developing an enforcement strategy for compounded animal drugs that includes a process for documenting the Agency's actions with respect to follow-up on warning letters, adverse event reports, and complaints.
    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: Charles Jeszeck
    Phone: (202) 512-7215

    1 open recommendations
    Recommendation: To encourage plan sponsors to continue efforts to improve plan participation and overall retirement savings through the use of Qualified Default Investment Alternatives, the Secretary of Labor should direct the Assistant Secretary for the Employee Benefits Security Administration to assess the challenges that plan sponsors and stakeholders reported, including the extent to which these challenges can be addressed, and implement corrective actions through clarifying guidance or regulations, as appropriate.

    Agency: Department of Labor
    Status: Open

    Comments: In 2015, DOL noted that the agency would assess the challenges that plan sponsors and stakeholders had reported to GAO, decide in FY 2016 whether a broader public comment process (such as a Request for Information) or a research project would aid that assessment, and determine whether other actions, such as issuing clarifying guidance or regulations, would be beneficial to its stakeholders. In July 2016, DOL confirmed that the agency continues to plan to take the above action. In July 207, DOL responded that it had not added a public comment process to EBSA's 2017 regulatory agenda, and had no specific timeline for any next action.
    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: William T. Woods
    Phone: (202) 512-4841

    3 open recommendations
    Recommendation: To ensure consistent implementation of the Buy Indian Act procurement authority across the agencies and to enhance oversight of implementation of the Act at regional offices, the Secretaries of the Interior and Health and Human Services should direct the Bureau of Indian Affairs and Indian Health Service respectively, to clarify and codify their policies related to the priority for use of the Buy Indian Act, including whether the Buy Indian Act should be used before other set-aside programs.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: The Department of Health and Human Services (HHS) has made progress towards addressing this recommendation. The Indian Health Service (IHS) is currently working on efforts to revise the Acquisition Management section of the Indian Health Manual to clarify and codify policies related to the priority for use of the Buy Indian Act. IHS plans for the revision to include implementation and reporting mechanisms for contracts awarded under the Buy Indian Act. HHS reported that IHS plans to issue new policy guidance relating to the Buy Indian Act and how it is to be implemented and prioritized in conjunction with other set asides.
    Recommendation: To ensure consistent implementation of the Buy Indian Act procurement authority across the agencies and to enhance oversight of implementation of the Act at regional offices, the Secretaries of the Interior and Health and Human Services should direct the Bureau of Indian Affairs and Indian Health Service respectively, to collect data on regional offices' implementation of key requirements, such as challenges to self-certification.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: Officials at the Department of Health and Human Services' Indian Health Service (IHS) told us they plan to continue oversight to ensure that contractors comply with key requirements such as (1) maintaining the proportion of Indian ownership, (2) not subcontracting more than half the work to other than Indian firms, and (3) providing a preference to Indians in employment, training, and subcontracting. However, as of July 2017, IHS had not provided evidence that they were collecting data on regional offices' implementation of these key requirements. IHS officials told us they plan to incorporate Buy Indian Act policy language and clauses into all contracts and track Buy Indian award actions and obligations. IHS officials also stated they will ensure that the contracting officer authenticates an Indian Economic Enterprise's categorization/credentials, before award and throughout the contract period.
    Recommendation: To ensure consistent implementation of the Buy Indian Act procurement authority across the agencies and to enhance oversight of implementation of the Act at regional offices, the Secretaries of the Interior and Health and Human Services should direct the Bureau of Indian Affairs and Indian Health Service respectively, to include Buy Indian Act contracts as a part of their regular procurement review process.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: Department of Health and Human Services officials told us initial on-site communications to raise awareness of the Buy Indian Act was included in the fiscal year 2017 Indian Health Service (IHS) Procurement Management Reviews (PMR) being conducted at all area offices. Starting in the fall of 2017, IHS plans to develop webinar training sessions to ensure that a large, diverse audience of contracting and management officials have access to the training. IHS will also incorporate the Buy Indian Act Policy into the established annual procurement management reviews beginning in fiscal year 2018 to ensure compliance.
    Director: Johana Ayers
    Phone: (202) 512-5741

    1 open recommendations
    Recommendation: To ensure that the Defense Civilian Personnel Advisory Service (DCPAS) and DOD components are determining LQA eligibility consistently with DOD's LQA Instruction, the DSSR, and OPM compensation claim decisions, the Secretary of Defense should direct the Under Secretary of Defense for Personnel and Readiness to require the Deputy Assistant Secretary of Defense for Civilian Personnel Policy or DCPAS, as delegated, to monitor reviews of LQA eligibility determinations conducted by DOD components.

    Agency: Department of Defense
    Status: Open

    Comments: On February 11, 2016, the Deputy Assistant Secretary of Defense for Civilian Personnel Policy issued a memorandum to conduct a review of overseas allowances and differentials (including Living Quarters Allowance (LQA)) paid to civilian employees. This memorandum orders DOD components to review 5 percent of their employees who received LQA during the calendar year 2015. These reports are to identify the employees locations, the annual amount of each allowance each employee receives, the laws and regulations authorizing the allowance, and confirmation that supporting documents used to determine employee eligibility for the allowance were reviewed and found acceptable. The February 2016 memorandum states that these reviews should be completed within 90 days of its issuance. However, the memorandum does not require the monitoring of these reviews by the Defense Civilian Personnel Advisory Service. In the absence of such a requirement, Defense Civilian Personnel Advisory Service officials told us in May 2016 that they had started receiving the results of these reviews and would assess them as soon as possible for any inconsistencies. These officials have not yet provided any documents demonstrating their monitoring of these reviews.
    Director: Frank Rusco
    Phone: (202) 512-3841

    7 open recommendations
    including 2 priority recommendations
    Recommendation: To ensure it can verify ownership in a timely manner and identify resources available for development, the Secretary of the Interior should direct the Director of the Bureau of Indian Affairs or the Director of the Office of the Indian Energy and Economic Development, as appropriate, to take steps to complete its geographic information system mapping module in the Trust Asset and Accounting Management System.

    Agency: Department of the Interior
    Status: Open

    Comments: According to BIA officials, the agency integrated and deployed data viewing and map creation capabilities into its database for recording and maintaining historical and current data on ownership and leasing of Indian land and mineral resources in the Trust Asset and Accounting Management System (TAAMS) on August 31, 2017. We will continue to monitor BIA's deployment of the geographic information system capability.
    Recommendation: To ensure it can verify ownership in a timely manner and identify resources available for development, the Secretary of the Interior should direct the Director of the Bureau of Indian Affairs or the Director of the Office of the Indian Energy and Economic Development, as appropriate, to work with the Bureau of Land Management to identify cadastral survey needs.

    Agency: Department of the Interior
    Status: Open

    Comments: According to a BIA official, the agency requested each of its 12 regions to review and identify historic survey requests from a data system that has not been fully maintained or consistently used since 2011 to determine if the requests are still valid. A BIA official stated that the agency's next step is to create a new database that will track cadastral survey needs and a reporting mechanism for each BIA region to use when making new survey requests. According to BIA officials, the agency anticipates the new database and reporting mechanism will be deployed by September 30, 2017.
    Recommendation: To improve the efficiency and transparency of its review process, the Secretary of the Interior should direct the Director of the Bureau of Indian Affairs or the Director of the Office of the Indian Energy and Economic Development, as appropriate, to develop a documented process to track its review and response times.

    Agency: Department of the Interior
    Status: Open
    Priority recommendation

    Comments: On May 17, 2017, the Acting Assistant Secretary-Indian Affairs testified before the Senate Committee on Indian Affairs that a group of BIA subject matter experts have been working to modify Trust Asset and Accounting Management System (TAAMS), incorporating the key identifiers and data fields needed to track and monitor review and response times for oil and gas leases and agreements. The Acting Assistant Secretary also stated that BIA is in the process of evaluating and reviewing the current realty tracking system and TAAMS in order to improve efficiencies and timeliness in processing workloads.
    Recommendation: To improve the efficiency and transparency of its review process, the Secretary of the Interior should direct the Director of the Bureau of Indian Affairs or the Director of the Office of the Indian Energy and Economic Development, as appropriate, to enhance data collection efforts to ensure it has data needed to track its review and response times.

    Agency: Department of the Interior
    Status: Open

    Comments: In May 2017, Interior stated that a group of BIA subject matter experts in oil and gas processing have been working to modify Trust Asset and Accounting Management System (TAAMS), incorporating the key identifiers and data fields needed to track and monitor review and response times for oil and gas leases and agreements. BIA is also in the process of evaluating and reviewing the current realty tracking system and TAAMS in order to improve efficiencies and timeliness in processing workloads. Due to the fact that modifications to data systems must be reviewed by multiple entities within the Department, a request for an extension of time will be submitted to the GAO within this quarter.
    Recommendation: The Secretary of the Interior should direct the Director of the Bureau of Indian Affairs or the Director of the Office of the Indian Energy and Economic Development, as appropriate, to provide additional energy development-specific guidance on provisions of TERA regulations that tribes have identified to Interior as unclear.

    Agency: Department of the Interior
    Status: Open
    Priority recommendation

    Comments: On May 17, 2017, the Acting Assistant Secretary-Indian Affairs testified before the Senate Committee on Indian Affairs that Interior is working to provide additional energy development-specific guidance on provisions of TERA regulations that tribes have identified to the Department as unclear. As part of this effort, the Acting Assistant Secretary reported that IEED continues to perform training and technical assistance on the TERA regulations, and will issue guidance on those provisions of TERA that have been identified as unclear. As of September 6, 2017, Interior has not issued additional guidance and several Interior officials told us it is unlikely it will issue guidance to clarify inherently federal functions, one provision of Interior's regulations tribes have identified as unclear.
    Recommendation: To ensure the tribal energy development capacity (TEDC) grant program is effective in moving tribes closer to developing the capacity needed to pursue TERAs, the Secretary of the Interior should direct the Director of the Bureau of Indian Affairs or the Director of the Office of the Indian Energy and Economic Development, as appropriate, to develop a documented process for evaluating the effectiveness of TEDC grants.

    Agency: Department of the Interior
    Status: Open

    Comments: Interior has taken a number of steps to develop a documented process for evaluating the effectiveness of TEDC grants and we are working with the agency to obtain the needed documentation.
    Recommendation: To ensure the TEDC grant program is effective in moving tribes closer to developing the capacity needed to pursue TERAs, the Secretary of the Interior should direct the Director of the Bureau of Indian Affairs or the Director of the Office of the Indian Energy and Economic Development, as appropriate, to identify features of the TEDC grant program that could limit the effectiveness of the program to help tribes eliminate capacity gaps.

    Agency: Department of the Interior
    Status: Open

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

    2 open recommendations
    Recommendation: To better ensure compliance with ERDDAA when handling congressional requests for scientific advice from EPA's SAB, the EPA Administrator should document procedures for reviewing congressional committee requests to determine which questions should be taken up by the SAB and criteria for evaluating such requests.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: In September 2016, EPA finalized procedures for reviewing congressional committee requests for advice from the Science Advisory Board (SAB). According to EPA officials, the agency will also make modifications to the SAB charter to be consistent with the process. When the charter is updated, we will review it to determine whether clarifying language included meets the intent of this recommendation.
    Recommendation: To better ensure compliance with ERDDAA when handling congressional requests for scientific advice from EPA's SAB, the EPA Administrator should clarify in policy documents when it is and when it is not appropriate for the EPA Administrator to forward advice to the requesting committee.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: In September 2016, EPA finalized procedures for reviewing congressional committee requests for advice from the Science Advisory Board (SAB) to determine which questions should be taken up by the SAB. These procedures, however, do not ensure compliance with ERDDAA because they fail to recognize that under ERDDAA, the SAB is required to provide requested scientific advice to select committees. The procedures lay out a process and criteria for reviewing congressional requests for SAB advice which include: 1) the scope of EPA's legal authorities; 2) whether the requested advice is related to the science and technical aspect of the environmental issue, rather than a question of public policy; and 3) EPA priorities and strategic plan. The relevant criterion for determining whether the SAB should take up a question, however, is whether it is scientific in nature. The other criteria may be relevant to EPA's prioritization of requests to the SAB in light of the SAB's limited resources.
    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: A. Nicole Clowers
    Phone: (202) 512-8678

    1 open recommendations
    Recommendation: To improve SEC's FINRA oversight program, the SEC Chair should direct the appropriate offices and divisions to incorporate additional risk-management practices by taking several actions, including: (1) establishing specific performance goals for the program and performance measures and related targets to assess Market Oversight's progress in meeting those goals; (2) formalizing documentation of procedures, including procedures for making changes to the annual planned oversight activities and decision-making rationales; and (3) modifying existing risk-assessment procedures to require an assessment of internal risks to successfully meeting the FINRA oversight program's goals and objectives.

    Agency: United States Securities and Exchange Commission
    Status: Open

    Comments: On August 26, 2016, SEC staff said that they had put together proposals to address the recommendation shortly after the report was issued and was awaiting management approval. However, in the meantime, SEC reorganized its examination staff and created a dedicated FINRA oversight group. The reorganization was expected to be complete by October 2016. SEC staff planned to incorporate, for management's approval, the elements in the proposals into the new policies and procedures for the FINRA oversight group. Subsequently, on February 13, 2017, SEC staff said that SEC now has new management in place that are learning about the risk management framework, and are assessing how best to incorporate GAO's recommendations into the framework.
    Director: Frank Rusco
    Phone: (202) 512-3841

    2 open recommendations
    Recommendation: If Congress wishes to evaluate the effectiveness of the ITC and the PTC as incentives for the development of renewable utility-scale electricity generation projects as it considers proposals to extend the ITC or reauthorize the PTC, it should consider directing the Commissioner of Internal Revenue to provide Congress with project-level data currently collected from taxpayers who claim the ITC in lieu of the PTC--such as the number of projects for which they are claiming the credit, the technology of the projects taking the credit, and the total generating capacity added--and make such data available for analysis. Additionally, take steps to collect and report the same data from all taxpayers claiming the ITC.

    Agency: Congress
    Status: Open

    Comments: Congress has not taken action on this matter.
    Recommendation: If Congress wishes to evaluate the effectiveness of the ITC and the PTC as incentives for the development of renewable utility-scale electricity generation projects as it considers proposals to extend the ITC or reauthorize the PTC, it should consider directing the Commissioner of Internal Revenue to take steps to collect project-level data from taxpayers claiming the PTC--such as the number of projects for which they are claiming the credit, the technology of the projects taking the credit, and the total generating capacity--and make these data available for analysis.

    Agency: Congress
    Status: Open

    Comments: Congress has not taken action on this matter.
    Director: Susan Fleming
    Phone: (202) 512-2834

    1 open recommendations
    Recommendation: To improve stewardship over the nation's highways and bridges, the Secretary of Transportation should direct the FHWA Administrator to conduct a study on state oversize- and overweight-permitting practices, including automated vehicle routing and escort driver certification, to identify areas of best practice and share the results with states.

    Agency: Department of Transportation
    Status: Open

    Comments: The Federal Highway Administration (FHWA) concurred with this recommendation. According to an FHWA letter, they will conduct a review of permitting practices, which will include findings from several recent and ongoing research projects related to oversize and overweight permitting. FHWA plans to complete this review by September 30, 2017, and share the results with states through peer exchanges and forums.
    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: Michael Courts
    Phone: (202) 512-8980

    1 open recommendations
    Recommendation: The Secretary of State should direct State's Office of the Procurement Executive to incorporate leading practices into any future single insurer solicitations by determining whether existing guidance could be used, or by developing guidance based on leading practices in federal and State Department acquisition regulations and State internal control standards.

    Agency: Department of State
    Status: Open

    Comments: The Department of State concurred with the recommendation and said it would incorporate leading practices into any future single insurer solicitation if a determination is made to pursue a single insurer program. However, as of September 2017 State had not made a determination to pursue a single insurer program. GAO will continue to monitor State's effort to implement the recommendation.
    Director: Andrew Sherrill
    Phone: (202) 512-7215

    1 open recommendations
    Recommendation: Depending on the outcome of the litigation, the Secretary of Labor should take steps to ensure the agency will be positioned to conduct a meaningful retrospective review consistent with the Executive Order at an appropriate time. These steps should be taken in consultation with the Centers for Medicare & Medicaid Services, and could include, for example, identifying metrics that could be used to evaluate the rule, and implementing a plan to gather and analyze the necessary data.

    Agency: Department of Labor
    Status: Open

    Comments: The Department of Labor's Wage and Hour Division (WHD) agreed with this recommendation and reported that it is working to develop data collection plans and explore a potential evaluation that is focused on the Home Care Rule. As part of this effort, WHD noted that it will continue to work with HHS and other federal partners. In FY16, WHD reported that such an evaluation of how stakeholders and affected industries have responded to the rule would be beneficial. However, litigation has delayed implementation and enforcement of the rule significantly, and WHD believes an evaluation at this stage would be premature and would be unlikely to fully and accurately capture stakeholders' responses to the rule and the resulting impacts. Delaying the evaluation would allow WHD to monitor the results of its own investigations and the effects of ongoing compliance assistance, both of which would be extremely difficult to measure at this early stage. WHD will continue to monitor early implementation to determine the appropriate start for any evaluation.
    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: Kay E. Brown
    Phone: (202) 512-7215

    2 open recommendations
    Recommendation: To better ensure that WIC participants are aware of the prohibition against selling WIC formula, and to assist states' efforts to prevent and address online formula sales, the Secretary of Agriculture should direct the Administrator of FNS to require state agencies to articulate their procedures for identifying attempted sales of WIC food benefits in their WIC state plans and analyze the information to ascertain the national extent of state efforts.

    Agency: Department of Agriculture
    Status: Open

    Comments: USDA agreed with this recommendation and reported that in April 2015 the agency revised the guidance for WIC state plans to include policies on informing participants that the sale of WIC benefits is a program violation. As part of that document, state agencies were required to report/articulate their policies and procedures for identifying and monitoring online sales of WIC benefits. In October 2015, USDA contracted a study to determine 1) the national extent of WIC state agency policies and procedures intended to prevent, monitor, and take administrative action related to online sales of WIC infant formula; and 2) effective preventative, monitoring, and investigative approaches to address the online sale of WIC infant formula. USDA reported that a narrative state plan report, based on the contractor's review of 2016 and 2017 state plans, is expected to be completed by the end of FY 2017. GAO will close this recommendation once USDA has issued its report.
    Recommendation: To better ensure that WIC participants are aware of the prohibition against selling WIC formula, and to assist states' efforts to prevent and address online formula sales, the Secretary of Agriculture should direct the Administrator of FNS to collect information to help assess the national extent of attempted online sales of WIC formula benefits and determine cost-effective techniques states can use to monitor online classified advertisements.

    Agency: Department of Agriculture
    Status: Open

    Comments: USDA agreed with this recommendation and reported that it would explore options for using available resources to assess the extent of online sales of WIC formula and to identify and share best practices, cost-effective techniques, or new approaches with state agencies to use in monitoring online advertisements. In October 2015, USDA contracted a case study analysis of two state agencies in order to provide examples of prevention, monitoring, investigation, and sanctioning practices related to the online sale of WIC infant formula. As part of this study, the contractor sought to identify cost-effective techniques State agencies can use to monitor sales of WIC infant formula. USDA reported that the Case Study Analysis Report is expected to be completed by the end of FY 2017, and after it is completed, USDA will work to disseminate the study results to state agencies. GAO supports these efforts and will close this recommendation when the study is completed, providing the study identifies cost-effective techniques states can use to monitor online sales of infant formula.
    Director: Alicia Puente Cackley
    Phone: (202) 512-8678

    2 open recommendations
    Recommendation: To achieve greater efficiency and effectiveness, Congress should consider transferring the oversight of the markings of toy and imitation firearms in 15 U.S.C. 5001 from the National Institute of Standards and Technology (within the Department of Commerce) to the Consumer Product Safety Commission.

    Agency: Congress
    Status: Open

    Comments: This matter is an action identified in GAO's annual Duplication and Cost Savings reports. There has been no legislative action identified. The Gun Look-Alike Case Act, H.R. 3224, which was introduced on July 27, 2015, in the 114th Congress, would transfer the authority to regulate the markings of toy, look-alike, and imitation firearms in section 5001 of title 15 of the U.S. Code from NIST to CPSC, as GAO suggested in November 2014. This bill was referred to the Subcommittee on Commerce, Manufacturing, and Trade of the Committee on Energy and Commerce in the United States House of Representatives, and did not pass out of committee. As of March 1, 2017, the bill has not been reintroduced in the 115th Congress.
    Recommendation: To improve existing coordination of oversight for consumer product safety, Congress should consider establishing a formal comprehensive oversight mechanism for consumer product safety agencies to address crosscutting issues as well as inefficiencies related to fragmentation and overlap such as communication and coordination challenges and jurisdictional questions between agencies. Different types of formal mechanisms could include, for example, creating a memorandum of understanding to formalize relationships and agreements or establishing a task force or interagency work group. As a starting point, Congress may wish to obtain agency input on options for establishing more formal coordination.

    Agency: Congress
    Status: Open

    Comments: This matter is an action identified in GAO's annual Duplication and Cost Savings reports. There has been no legislative action identified. No legislation was introduced as of March 1, 2017, that would establish a collaborative mechanism to facilitate communication across the relevant agencies and to help enable them to collectively address crosscutting issues, as GAO suggested in November 2014. Some of the agencies with direct regulatory oversight responsibilities for consumer product safety reported that they continue to collaborate to address specific consumer product safety topics. However, without a formal comprehensive oversight mechanism, the agencies risk missing opportunities to better leverage resources and address challenges, including those related to fragmentation and overlap.
    Director: Daniel Bertoni
    Phone: (202) 512-7215

    3 open recommendations
    including 1 priority recommendation
    Recommendation: To improve the ability of the agency to detect and prevent potential physician-assisted fraud, and to address potential disincentives for staff to detect and prevent physician-assisted fraud, SSA should review the standards used to assess DDS performance; and develop and distribute promising practices to incentivize staff to better balance the goal of processing claims promptly with the equally important goal of identifying and reporting evidence of potential fraud.

    Agency: Social Security Administration
    Status: Open

    Comments: SSA partially agreed with this recommendation, citing that their employees take their stewardship responsibilities seriously and that field office and disability determination services (DDS) employees are the agency's first and best line of defense against fraud. In 2016, the agency reported that it was working with experts in its OIG and Office of Anti-Fraud Programs to develop and disseminate promising practices on identifying and reporting fraud. We will close this recommendation once SSA takes steps to review its standards for assessing DDS performance and disseminates the best practices it is developing.
    Recommendation: To improve the ability of the agency to detect and prevent potential physician-assisted fraud, and to address the potential risks associated with medical evidence submitted by sanctioned physicians, SSA should evaluate the threat posed by this information and, if warranted, consider changes to its policies and procedures.

    Agency: Social Security Administration
    Status: Open

    Comments: As of 2016, SSA reported that it was pursuing several options to address the potential risks of medical evidence submitted by sanctioned physicians. This included determining how it could use licensure information from the List of Excluded Individuals and Entities. SSA stated that it believes the best opportunity to further evaluate the possible review of the license statuses of medical evidence providers is in conjunction with the implementation of the National Vendor File, part of the national Disability Case Processing System, which is under development. In addition, SSA reported it had drafted two Social Security Rulings to define fraud and to provide processes for disregarding evidence and making redeterminations in disability claims when there is reason to believe that fraudulent evidence was provided. We will close this recommendation once SSA articulates a strategy for using license status information in the vendor file and it finalizes its rulings.
    Recommendation: To improve the ability of the agency to detect and prevent potential physician-assisted fraud, and to help ensure new initiatives that use analytics to identify potential fraud schemes are successful, SSA should develop an implementation plan that identifies both short- and long-term actions, including: (1) timeframes for implementation; (2) resources and staffing needs; (3) data requirements, e.g., the collection of unique medical provider information; (4) how technology improvement will be integrated into existing technology improvements such as the Disability Case Processing System and National Vendor File; and (5) how different initiatives will interact and support each other.

    Agency: Social Security Administration
    Status: Open
    Priority recommendation

    Comments: Since fiscal year 2015, SSA has taken several steps that will help the agency to combat fraud, waste, and abuse. SSA established the Office of Anti-Fraud Programs to provide centralized oversight and accountability for the agency's initiatives, which, in consultation with the Office of the Inspector General and other SSA components, will lead the development of SSA's anti-fraud initiatives and activities. This includes efforts to mitigate fraud through data analytics that utilize SSA's existing data systems. SSA developed a strategic plan for fiscal years 2016-2018 to guide its anti-fraud efforts that includes the use of data analytics. However, this plan does not specifically address actions to combat potential physician-assisted fraud. As of April 2017, SSA stated that it continued to develop a fraud management strategy that is consistent with the leading practices identified in GAO's report. Once the strategy is complete, SSA plans to conduct a fraud risk assessment on its major lines of business, beginning with the disability program in fiscal year 2017. We will continue to monitor SSA's progress to identify and prevent fraud schemes that include physicians.
    Director: Kimberly Gianopoulos
    Phone: (202) 512-8612

    3 open recommendations
    including 1 priority recommendation
    Recommendation: To improve the capacity of the U.S. government to monitor and enforce FTA partners' compliance with mutually agreed FTA labor provisions, USTR and DOL, in cooperation with State, should establish a coordinated strategic approach to monitoring and enforcing FTA labor provisions, to ensure that they systematically assess the consistency of priority FTA partner countries' laws, regulations, and practices with trade agreement labor provisions and address any identified concerns.

    Agency: Department of Labor
    Status: Open
    Priority recommendation

    Comments: DOL concurred with GAO recommendation and stated that it regularly coordinates monitoring and enforcement activities related to assessing and ensuring the consistency of FTA partner countries' labor laws, regulations, and practices with FTA labor provisions with USTR and State. In March 2017, the Monitoring and Enforcement of Trade Agreements Division (META) in DOLs Bureau of International Labor Affairs (ILAB) finalized Standard Operating Procedures (SOPs) for monitoring FTA labor provisions and engaging with partner country governments and stakeholders. These SOPs involve a renewed emphasis on monitoring trips to FTA partner countries to meet with government officials and in-country stakeholders to gather information on potential FTA violations and make key contacts with stakeholders to encourage direct communication going forward. The SOPs also include provisions regarding coordination with USTR and State in the monitoring and enforcement of FTA labor provisions. As of May 2017, this recommendation remains open pending further action by DOL and USTR.
    Recommendation: To improve the capacity of the U.S. government to monitor and enforce FTA partners' compliance with mutually agreed FTA labor provisions, USTR and DOL, in cooperation with State, should establish a coordinated strategic approach to monitoring and enforcing FTA labor provisions, to ensure that they systematically assess the consistency of priority FTA partner countries' laws, regulations, and practices with trade agreement labor provisions and address any identified concerns.

    Agency: Executive Office of the President: Office of the U.S. Trade Representative
    Status: Open

    Comments: In a correspondence dated January 12, 2015, USTR concurred with GAO's recommendation that USTR and DOL, in cooperation with State, establish a coordinated strategic approach to monitoring and enforcing FTA labor provisions, to ensure that they systematically assess the consistency of priority FTA partner countries' laws, regulations, and practices with trade agreement labor provisions and address any identified concerns. USTR stated that it is constantly exploring strategies to monitor and analyze information on labor issue more effectively and take action to implement those strategies. To implement GAO's recommendation, USTR is increasing the level and frequency of interagency monitoring through the Trade Policy Staff Committee, Subcommittee on Labor Monitor and Enforcement. Additionally, with DOL, USTR is exploring ways to improve engagement with U.S. Embassies in trade partner countries to monitor labor conditions. For example, DOL is funding the placement of labor officers in certain priority U.S. Embassies to collect and assess facts and to support the implementation of USTR and DOL's efforts. To date, according to USTR, DOL has placed labor officers in Colombia, Honduras, and Bangladesh. As of May 2017, this recommendation remains open pending further action by USTR and DOL.
    Recommendation: To improve the capacity of the U.S. government to monitor and enforce FTA partners' compliance with mutually agreed FTA labor provisions, USTR should ensure that the Annual Report of the President of the United States on the Trade Agreement Programs, which USTR provides each year to Congress, includes results of USTR's and DOL's efforts to proactively monitor partner countries' compliance with FTA labor provisions.

    Agency: Executive Office of the President: Office of the U.S. Trade Representative
    Status: Open

    Comments: In a correspondence dated January 12, 2015, USTR concurred with GAO's recommendation that USTR should ensure that the Annual Report of the President of the United States on the Trade Agreement Programs, which USTR provides each year to Congress, includes results of USTR's and DOL's efforts to proactively monitor partner countries' compliance with FTA labor provisions. USTR stated that its annual report already provides country-specific information on labor issues and that USTR regularly engages with Congress to provide detailed information on labor issues via meetings and phone conferences. Nonetheless, USTR recognizes that meaningful engagement with Congress is an indispensable part of monitoring and enforcing FTA labor provisions. To implement GAO's recommendation, USTR agreed to continue to identify more effective ways of communicating with Congress, including USTR's committees of jurisdiction, with respect to the Administration's FTA monitoring and enforcement efforts. Furthermore, USTR stated that it will solicit congressional advice and input to inform its efforts. As of May 2017, this recommendation remains open pending further action by USTR.
    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: 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.
    Director: Susan Fleming
    Phone: (202) 512-2834

    1 open recommendations
    including 1 priority recommendation
    Recommendation: To address the increased risk posed by new gathering pipeline construction in shale development areas, the Secretary of Transportation, in conjunction with the Administrator of the Pipeline and Hazardous Materials Safety Administration, should move forward with a Notice of Proposed Rulemaking to address gathering pipeline safety that addresses the risks of larger-diameter, higher-pressure gathering pipelines, including subjecting such pipelines to emergency response planning requirements that currently do not apply.

    Agency: Department of Transportation
    Status: Open
    Priority recommendation

    Comments: PHMSA has drafted proposed regulations for both gas and hazardous liquid gathering pipelines. Specifically, PHMSA published Notices of Proposed Rulemaking to separately address safety issues associated with hazardous liquid gathering pipelines in October 2015 and gas gathering pipelines in April 2016. These proposed regulations partly address our recommendation by proposing new rules to address risks posed by new gathering pipeline construction, but do not fully address our recommendation to subject these pipelines to emergency response planning requirements, particularly for hazardous liquid pipelines. As of October 2016, PHMSA has determined that it needs one year's worth of data before it can begin assessing what regulations are needed to fully address the risks of hazardous liquid pipelines.
    Director: J. Alfredo Gomez
    Phone: (202) 512-3841

    5 open recommendations
    Recommendation: To improve future adherence to OMB guidance for conducting RIAs, the EPA Administrator should enhance the agency's review process for RIAs to ensure the transparency and clarity of information presented for selected elements in and across RIAs.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: As of 2016 EPA had not enhanced these aspects of Regulatory Impact Analyses nor did it express that it planned to do so. GAO will continue to monitor any EPA progress on this recommendation and update its status accordingly.
    Recommendation: To clarify the relationship between OMB Circular A-4 and an Interagency Working Group's Technical Support document for estimating the effects of changes in carbon dioxide emissions, and the approach agencies should use when informing decision makers and the public of their findings, the Director of OMB should consider continuing monitoring the economic literature and working with agencies to identify approaches for presenting social cost of carbon estimates with other analytical results that have been discounted at different rates to help agencies more transparently communicate about the circumstances unique to assessing the long-term effects of changes in carbon dioxide emissions.

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

    Comments: In a March 2016 update, OMB reported that the Interagency Working Group continues to monitor the economic literature and will also consider whether there are any new approaches for presenting social cost of carbon estimates with other analytical results that have been discounted at different rates that would help agencies more transparently communicate about the circumstances unique to assessing the long-term effects of changes in carbon dioxide emissions. It added that, as the National Academy of Sciences Committee may address the appropriate use of discount rates in calculating and presenting the social cost of carbon in Phase 2 of its report, it would be prudent to wait for Phase 2 of the report before making changes in this area to ensure that such changes are fully informed by any Committee recommendations. GAO will continue to monitor the Interagency Working Group's progress toward implementing this recommendation.
    Recommendation: In addition, to enhance the usefulness of EPA's RIAs, the EPA Administrator should identify and prioritize for research key categories of benefits and costs that the agency cannot currently monetize that, once monetized, would most enhance the agency's ability to consider economic trade-offs associated with different regulatory alternatives.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: EPA is making progress in the spirit of this recommendation and GAO is keeping this recommendation open until we can determine how EPA is using the SAB's work to develop its regulatory impact analyses.
    Recommendation: To clarify the relationship between OMB Circular A-4 and an Interagency Working Group's Technical Support document for estimating the effects of changes in carbon dioxide emissions, and the approach agencies should use when informing decision makers and the public of their findings, the Director of OMB should consider clarifying the relationship between OMB Circular A-4 and the Technical Support Document by increasing the visibility of relevant language in the Technical Support Document.

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

    Comments: In a March 2016 update, OMB said that in the Interagency Working Group's next update of the Technical Support Document, the Interagency Working Group will consider further clarification of the relationship between OMB Circular A-4 and the Technical Support Document through increasing the visibility of relevant language in the Technical Support Document. OMB did not specify the time frame for the next update. GAO will continue to monitor the Interagency Working Group's progress toward implementing this recommendation.
    Recommendation: In addition, to enhance the usefulness of EPA's RIAs, the EPA Administrator should continue efforts to update and improve the agency's approach to estimating employment effects.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: EPA is making progress in the spirit of this recommendation and GAO is keeping the recommendation open until seeing the outcome of these efforts in the form of an updated Guidelines for Preparing Economic Analyses.
    Director: Gomez, Jose A
    Phone: (202) 512-3841

    3 open recommendations
    Recommendation: To ensure that EPA's oversight of the class II program is effective at protecting drinking water sources from the underground injection of large amounts of wastewater that will be produced with increasing domestic oil and gas production, and to support nationwide reporting goals until the national UIC database is complete, the Administrator of the Environmental Protection Agency should (1) improve the 7520 data for reporting purposes, as well as to help with quality assurance for the national UIC database, by developing and implementing a protocol for states and regions to enter data consistently and for regions to check 7520 data for consistency and completeness to ensure that data collected from state and EPA-managed class II programs are complete and comparable for purposes of reporting at a national level, and (2) in the interim, develop a method to use the 7520 database to report UIC data, including data on class II wells, until the national UIC database is fully populated with state data.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: In November 2016, EPA said that its 7520 database is current as of 2014 and the quality assurance process has been completed. It is developing a method to use the database to report aggregated national data on the Underground Injection Control (UIC) program.
    Recommendation: To ensure that EPA's oversight of the class II program is effective at protecting drinking water sources from the underground injection of large amounts of wastewater that will be produced with increasing domestic oil and gas production, and to ensure that EPA maintains enforcement authority of state program requirements, the Administrator of the Environmental Protection Agency should (1) conduct a rulemaking to incorporate state program requirements, and changes to state program requirements, into federal regulations, and (2) at the same time, evaluate and consider alternative processes to more efficiently incorporate future changes to state program requirements into federal regulations without a rulemaking.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: EPA agrees with GAO's analysis that state program requirements and changes should be approved and codified in federal regulations. However, EPA does not agree with GAO's recommendation to conduct one comprehensive rulemaking to achieve this. In November 2016, EPA officials said they will continue to explore alternative methods for maintaining federal enforceability under the current statutory provisions; it plans to finish its efforts in January 2017. GAO will continue to monitor this recommendation.
    Recommendation: To ensure that EPA's oversight of the class II program is effective at protecting drinking water sources from the underground injection of large amounts of wastewater that will be produced with increasing domestic oil and gas production, the Administrator of the Environmental Protection Agency should evaluate and revise, as needed, UIC program guidance on effective oversight to identify essential activities that EPA headquarters and regions need to conduct to effectively oversee state and EPA managed programs.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: In November 2016, EPA stated that it has developed a national framework for oversight of the UIC program and to transfer knowledge to new staff. EPA said that it will continue to evaluate whether to update its guidance. We are continuing to monitor EPA's progress on this recommendation.
    Director: Brown Barnes, Cindy S
    Phone: (202) 512-9345

    4 open recommendations
    including 1 priority recommendation
    Recommendation: The Secretary of Labor should direct the Assistant Secretary for Occupational Safety and Health to take steps to identify high risk facilities working with ammonium nitrate and develop options to target them for inspection.

    Agency: Department of Labor
    Status: Open
    Priority recommendation

    Comments: In 2016, OSHA officials reported that implementation of their planned local emphasis programs focused on safe use and storage of ammonium nitrate and anhydrous ammonia at fertilizer facilities was delayed due to litigation regarding process safety management enforcement in the fertilizer industry. As of July 2017, OSHA officials stated that with the recent conclusion of that litigation, OSHA is considering initiation of local emphasis programs focused on the storage and handling of ammonium nitrate and anhydrous ammonia at fertilizer facilities. Once initiated, a local emphasis program requires a focused inspection program with facilities chosen at random from the list of facilities in appropriate industry codes. OSHA previously (December 3, 2014) issued guidance to Regional Administrators to assist OSHA officials in enforcing the ammonium nitrate storage requirements in the Explosives and Blasting Agents Standard. We will close this recommendation when the local emphasis programs are initiated.
    Recommendation: To strengthen federal oversight of facilities with ammonium nitrate, the Secretary of Labor and the Administrator of EPA should direct OSHA and EPA, respectively, to consider revising their related regulations to cover ammonium nitrate and jointly develop a plan to require high risk facilities with ammonium nitrate to assess the risks and implement safeguards to prevent accidents involving this chemical.

    Agency: Department of Labor
    Status: Open

    Comments: On December 9, 2013, OSHA issued a Request for Information seeking, among other things, comments on potential revisions to its Process Safety Management standard and its Explosives and Blasting Agents Standard. The Request for Information specifically invited comments on safe work practices for storing, handling, and managing ammonium nitrate and on regulatory requirements to improve its approach to preventing the hazards associated with ammonium nitrate. As of July 2017, OSHA reports it has completed a Small Business Regulatory Flexibility Review Act panel to gather feedback from small businesses on updating its Process Safety Management (PSM) regulation. During the panel, the agency discussed the option of adding ammonium nitrate to the list of chemicals covered by PSM and collected comments. Currently, the PSM rulemaking is on the regulatory agenda under Long Term Action. According to OSHA officials, the agency will continue to collect comments on the option of adding ammonium nitrate to the list of highly hazardous chemicals covered by the PSM regulations as dictated by the rulemaking process. We will close this recommendation when OSHA decides what action to take as a result of the requests for information.
    Recommendation: To strengthen federal oversight of facilities with ammonium nitrate, the Secretary of Labor and the Administrator of EPA should direct OSHA and EPA, respectively, to consider revising their related regulations to cover ammonium nitrate and jointly develop a plan to require high risk facilities with ammonium nitrate to assess the risks and implement safeguards to prevent accidents involving this chemical.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: In January 2017, EPA issued a final rule to modify its Risk Management Program (RMP) regulations. The agency decided not to propose any revisions to the list of regulated substances and therefore, did not address ammonium nitrate in the revised regulations. In a June 2016 update from EPA, EPA stated that OSHA is considering whether ammonium nitrate should be added to the list of chemicals subject to OSHA Process Safety Management regulations. According to the June 2016 update, EPA stated that while the agency is not presently proposing that ammonium nitrate be added to the list of substances subject to the RMP rule, the agency may elect to propose such a listing at a later date.
    Recommendation: The Secretary of Labor should direct the Assistant Secretary for Occupational Safety and Health to consider updating regulations for the storage of ammonium nitrate taking into consideration, as appropriate, other related standards and current practices.

    Agency: Department of Labor
    Status: Open

    Comments: OSHA previously (December 3, 2014) issued guidance to Regional Administrators to assist OSHA officials in enforcing the ammonium nitrate storage requirements in the Explosives and Blasting Agents Standard. In addition, on December 9, 2013, OSHA issued a Request for Information (RFI) seeking, among other things, comments on potential revisions to the Explosives and Blasting Agents Standard, which includes ammonium nitrate storage requirements. The RFI specifically invited comments on safe work practices for storing, handling, and managing ammonium nitrate and on regulatory requirements to improve its approach to preventing the hazards associated with ammonium nitrate. As of July 2017, this rulemaking is on the regulatory agenda under Long Term Action. We will close this recommendation when the agency decides what action to take as a result of the request for information.
    Director: Lawrance L. Evans, Jr.
    Phone: (202) 512-8678

    1 open recommendations
    Recommendation: To help ensure that foreclosure prevention principles are being incorporated into servicers' practices, the Chairman of the Board of Governors of the Federal Reserve System should ensure that the planned activities to oversee the foreclosure prevention principles include evaluation and testing of servicers' implementation of the principles.

    Agency: Federal Reserve System: Board of Governors
    Status: Open

    Comments: In October 2016, Federal Reserve staff indicated that examiners are continuing to review servicers' efforts to incorporate the foreclosure prevention principles into their practices. Our assessment of the extent to which those reviews include evaluation and testing of servicers' implementation of the principles is pending additional discussions with the Federal Reserve.
    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.
    Director: Mihm, J Christopher
    Phone: (202) 512-3236

    2 open recommendations
    Recommendation: To improve agencies' retrospective regulatory review processes and reporting, and strengthen linkages between retrospective reviews and agency performance management, the Director of the Office of Management and Budget should direct the Administrator of the Office of Information and Regulatory Affairs to work with regulatory agencies to implement existing guidance, and update guidance where needed, to improve the reporting of outcomes in their retrospective regulatory review plans by taking actions such as: (1) publishing a link to updated plans, which list recent results and anticipated outcomes, on the White House website; (2) submitting evidence that agencies listed updates of their plans on their "Open Government" web pages; (3) providing more comprehensive information on completed reviews in agencies' most recent plans and progress reports by (a) ensuring the most recent published plan contains a complete accounting of all completed reviews rather than expecting readers to review multiple plans, and (b) including the supporting analysis and data for results by listing a link or citation to the related documentation.

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

    Comments: In comments on the draft report, OMB staff generally agreed with the recommendation. In responses to questions for the record following a July 2015 Senate hearing on OMB's Office of Information and Regulatory Affairs (OIRA), the OIRA Administrator noted that OIRA has adopted several of the recommendations in GAO-14-268. Regarding this recommendation, the Administrator stated that OIRA posted agencies' retrospective review plans on a central OMB site. As of August 2017, these plans and progress updates are now publicly available, by agency, on the archived OMB website for President Obama's administration (see https://obamawhitehouse.archives.gov/omb/oira/regulation-reform).
    Recommendation: To improve agencies' retrospective regulatory review processes and reporting, and strengthen linkages between retrospective reviews and agency performance management, the Director of the Office of Management and Budget should direct the Administrator of the Office of Information and Regulatory Affairs to ensure that the Office of Information and Regulatory Affairs, as part of its oversight role, monitor the extent to which agencies have implemented the guidance on retrospective regulatory review requirements outlined in the related executive orders and confirm that agencies have identified how they will assess the performance of regulations in the future.

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

    Comments: In comments on the draft report, OMB staff generally agreed with the recommendation. In responses to questions for the record following a July 2015 Senate hearing on the Office of Information and Regulatory Affairs' (OIRA) role in the regulatory process, the OIRA Administrator noted that OIRA has adopted several of the recommendations in GAO-14-268. Specifically regarding this recommendation, the Administrator stated that OIRA regularly asks agencies to consider the incorporation of a retrospective review planning component in forward-looking regulations, but as of August 2017 OMB has not responded to GAO's requests to provide additional details.
    Director: James R. McTigue, Jr.
    Phone: (202) 512-9110

    1 open recommendations
    Recommendation: If Congress agrees that significant paid preparer errors exist, it should consider legislation granting IRS the authority to regulate paid tax preparers.

    Agency: Congress
    Status: Open

    Comments: In 2017, several bills were introduced in Congress that would authorize the Department of Treasury to regulate paid tax return preparers. As of September 2017, no action has been taken on any of the bills. GAO testified on October 1, 2015 on improper payments and the tax gap before Senate Finance and on December 10, 2015 on GAO recommendations before the Subcommittee on Regulatory Affairs and Federal Management, Committee on Homeland Security and Governmental Affairs, US Senate. Both hearings increased attention to GAO's matter to Congress that tax preparers be regulated. Paid preparer regulation may increase the accuracy of tax returns and potentially reduce the tax gap.
    Director: Fleming, Susan A
    Phone: (202) 512-2834

    2 open recommendations
    including 1 priority recommendation
    Recommendation: To improve the CSA program, the Secretary of Transportation should direct the FMCSA Administrator to revise the SMS methodology to better account for limitations in drawing comparisons of safety performance information across carriers; in doing so, the Secretary of Transportation should direct the FMCSA Administrator to conduct a formal analysis that specifically identifies: (1) limitations in the data used to calculate SMS scores including variability in the carrier population and the quality and quantity of data available for carrier safety performance assessments, and (2) limitations in the resulting SMS scores including their precision, confidence, and reliability for the purposes for which they are used.

    Agency: Department of Transportation
    Status: Open
    Priority recommendation

    Comments: As of October 2016, FMCSA continues to maintain that they do not agree with our methodology or conclusions. While FMCSA's position about our specific recommendation is unchanged, FMCSA noted that Section 5221 of the FAST Act directed the National Academies of Science (NAS) to conduct a safety correlation study of the CSA program, and specifically FMCSA's Safety Measurement System's (SMS) methodology. FMCSA stated that if the outcome of the NAS study results in recommendations for SMS changes, they will address those recommendations accordingly. We continue to believe this recommendation has merit and could help the agency better target FMCSA's resources to the carriers that pose the highest risk of crashing, as we demonstrate in our report. For example, we reported that FMCSA requires a minimum level of information for a carrier to receive an SMS score; however, this requirement is not strong enough to produce sufficiently reliable scores. As a result, GAO found that FMCSA identified many carriers as high risk that were not later involved in a crash, potentially causing FMCSA to miss opportunities to intervene with carriers that were involved in crashes. FMCSA's methodology is limited because of insufficient information, which reduces the precision of SMS scores. GAO found that by scoring only carriers with more information, FMCSA could better identify high risk carriers likely to be involved in crashes. This illustrative approach involves trade-offs; it would assign SMS scores to fewer carriers, but these scores would generally be more reliable and thus more useful in targeting FMCSA's scarce resources.
    Recommendation: To improve the CSA program, the Secretary of Transportation should direct the FMCSA Administrator to ensure that any determination of a carrier's fitness to operate properly accounts for limitations we have identified regarding safety performance information.

    Agency: Department of Transportation
    Status: Open

    Comments: While FMCSA does not agree with our methodology or conclusions, we believe this recommendation has merit and could help the agency better target FMCSA's resources to the carriers that pose the highest risk of crashing, as we demonstrate in our report. For example, we reported that FMCSA requires a minimum level of information for a carrier to receive an SMS score; however, this requirement is not strong enough to produce sufficiently reliable scores. As a result, GAO found that FMCSA identified many carriers as high risk that were not later involved in a crash, potentially causing FMCSA to miss opportunities to intervene with carriers that were involved in crashes. FMCSA's methodology is limited because of insufficient information, which reduces the precision of SMS scores. GAO found that by scoring only carriers with more information, FMCSA could better identify high risk carriers likely to be involved in crashes. This illustrative approach involves trade-offs; it would assign SMS scores to fewer carriers, but these scores would generally be more reliable and thus more useful in targeting FMCSA's scarce resources.
    Director: St James, Lorelei
    Phone: (202) 512-2834

    1 open recommendations
    Recommendation: As part of the development of a national maritime strategy and a national freight strategic plan, the Secretary of Transportation should direct MARAD--in consultation with maritime industry stakeholders--to study and identify any potential problems in ensuring that U.S. mariners are adequately trained to meet the needs of the entire maritime industry, including the domestic waterways. Public forums, such as MARAD's roundtable discussions, could serve as a means for gaining industry input on potential training issues.

    Agency: Department of Transportation
    Status: Open

    Comments: On April 7, 2017 GAO requested an update on the status of MARAD's position on whether or not the recommendation would be implemented. In June 2016, MARAD indicated that it had not made this determination. In response to GAO's latest inquiry, MARAD indicated that it was in the process of checking on whether any action had been taken within the agency to implement the recommendation.
    Director: Dinapoli, Timothy J
    Phone: (202) 512-4841

    7 open recommendations
    Recommendation: To improve civilian IC elements' or their respective departments' ability to mitigate risks associated with the use of contractors, the Director of National Intelligence, Director of the Central Intelligence Agency, Attorney General of the United States, and Secretaries of Energy and the Treasury should direct responsible agency officials to set time frames to develop guidance that fully addresses the Office of Federal Procurement Policy, Policy Letter 11-01's requirements related to closely supporting inherently governmental functions.

    Agency: Office of the Director of National Intelligence
    Status: Open

    Comments: In providing comments on this report, the agency concurred with this recommendation. ODNI has held roundtables to discuss OFPP PL 11-01 implementation with other IC agencies. ODNI also revised ICD 612 but has not developed implementing guidance for ODNI MSD.
    Recommendation: To improve civilian IC elements' or their respective departments' ability to mitigate risks associated with the use of contractors, the Director of National Intelligence, Director of the Central Intelligence Agency, Attorney General of the United States, and Secretaries of Energy and the Treasury should direct responsible agency officials to set time frames to develop guidance that fully addresses the Office of Federal Procurement Policy, Policy Letter 11-01's requirements related to closely supporting inherently governmental functions.

    Agency: Department of Energy
    Status: Open

    Comments: In its letter to OMB and the Congress, the agency concurred with this recommendation. In July 2015, the agency issued interim guidance, but the guidance does not fully address OFPP Policy Letter 11-01. The agency explained that once the Federal Acquisition Regulation is updated, the agency's acquisition regulation will be updated as necessary to reflect the new guidance. Since that time, no further action has occurred.
    Recommendation: To improve civilian IC elements' or their respective departments' ability to mitigate risks associated with the use of contractors, the Director of National Intelligence, Director of the Central Intelligence Agency, Attorney General of the United States, and Secretaries of Energy and the Treasury should direct responsible agency officials to set time frames to develop guidance that fully addresses the Office of Federal Procurement Policy, Policy Letter 11-01's requirements related to closely supporting inherently governmental functions.

    Agency: Department of Justice
    Status: Open

    Comments: In its letter to OMB and the Congress, the agency concurred with this recommendation but has not yet taken the actions necessary to implement it.
    Recommendation: To improve civilian IC elements' or their respective departments' ability to mitigate risks associated with the use of contractors, the Director of National Intelligence, Director of the Central Intelligence Agency, Attorney General of the United States, and Secretaries of Energy and the Treasury should direct responsible agency officials to set time frames to develop guidance that fully addresses the Office of Federal Procurement Policy, Policy Letter 11-01's requirements related to closely supporting inherently governmental functions.

    Agency: Department of the Treasury
    Status: Open

    Comments: In its letter to OMB and the Congress, the agency concurred with this recommendation. Treasury issued additional supplemental guidance and is currently updating its procurement and workforce guidance to fully address OFPP Policy Letter 11-01.
    Recommendation: To improve civilian IC elements' or their respective departments' ability to mitigate risks associated with the use of contractors, the Director of National Intelligence, Director of the Central Intelligence Agency, Attorney General of the United States, and Secretaries of Energy and the Treasury should direct responsible agency officials to set time frames to develop guidance that fully addresses the Office of Federal Procurement Policy, Policy Letter 11-01's requirements related to closely supporting inherently governmental functions.

    Agency: Central Intelligence Agency
    Status: Open

    Comments: The agency did not comment on our recommendation. Please contact Timothy DiNapoli at (202) 512-4841 or dinapolit@gao.gov for additional information on the status of this recommendation.
    Recommendation: To improve congressional oversight and enhance civilian IC elements' insights into their use of core contract personnel, when reporting to congressional committees, the IC CHCO should clearly specify limitations and significant methodological changes and their associated effects.

    Agency: Office of the Director of National Intelligence: IC Chief Human Capital Officer
    Status: Open

    Comments: The IC CHCO described steps it was taking to implement the recommendation. For example, the IC CHCO stated it highlighted limitations to the data and the reasons for data adjustments from year-to-year in its FY 2014-2016 briefings to Congress. We will continue to follow up with the IC CHCO to determine whether these actions meet the intent of the recommendation.
    Recommendation: To improve the ability of the civilian IC elements to strategically plan for their contractors and mitigate associated risks, the IC CHCO should revise the Intelligence Community Directive 612's provisions governing strategic workforce planning to require the IC elements to identify their assessment of the appropriate workforce mix on a function-by-function basis.

    Agency: Office of the Director of National Intelligence: IC Chief Human Capital Officer
    Status: Open

    Comments: In August 2015, IC CHCO revised Intelligence Community Directive 612 and removed the provisions governing strategic workforce planning. We will continue to follow up with IC CHCO to determine whether steps will be taken to require IC elements to identify an appropriate workforce mix.
    Director: Brown, Kay E
    Phone: (202) 512-7215

    2 open recommendations
    Recommendation: In order to help inform federal, state, and local initiatives to prevent and respond to child sexual abuse by school personnel, the Secretary of Education should lead an effort, in collaboration with the Secretary of HHS and the Attorney General, to leverage resources, expertise, and capacities across the departments to determine the most cost-effective way to disseminate federal information so that relevant state and local educational agencies, child welfare agencies, and criminal justice entities are aware of and have access to it.

    Agency: Department of Education
    Status: Open

    Comments: In May 2016, the Department of Education reported that on November 16, 2015, the Office of Safe and Healthy Students within the Office of Elementary and Secondary Education convened a meeting with federal partners to explore ways in which the agencies can better support states and to devise dissemination strategies for sharing information and providing technical assistance in the most cost- effective ways to state and local educational agencies and child welfare agencies, and ensure that resources are accessible to the various stakeholders. It noted several next steps including creating and implementing a Federal dissemination plan for the new adult sexual misconduct guidance, repository of federal resources, and for information on all state-level mandates and policies addressing adult sexual misconduct in schools. GAO will consider this recommendation closed when the department provides timelines for the completion of these activities and documentation of their completion.
    Recommendation: In order to help inform federal, state, and local initiatives to prevent and respond to child sexual abuse by school personnel, the Secretary of Education should lead an effort, in collaboration with the Secretary of HHS and the Attorney General, to leverage resources, expertise, and capacities across the departments to identify mechanisms to better track and analyze the prevalence of child sexual abuse by school personnel through existing federal data collection systems, such as the School Survey on Crime and Safety, the National Child Abuse and Neglect Data System, and the National Crime Victimization Survey.

    Agency: Department of Education
    Status: Open

    Comments: The Department of Education reported that experts within the National Center for Education Statistics (NCES) consulted with research partners in the Department of Justice and academic research experts to determine if an effective item or item set about this important issue could be derived. After review of extant sources and consultation with item development experts, a clear question that would result in meaningful information from school administrator respondents could not be developed. They also noted that they understand there is continuing interest on this issue and will continue studying item possibilities for the next School Survey on Crime and Safety (SSOCS) provided the collection is funded. As of May 2016, NCES does not have funds to field SSOCS after 2016, but there is a request in the 2016 budget to support a 2018 collection. GAO will consider this recommendation closed when the department has taken the above mentioned action to continue studying item possibilities for the next SSOCS if the collection is funded.
    Director: Shear, William B
    Phone: (202) 512-8678

    4 open recommendations
    Recommendation: To help ensure that agencies are tracking the effect of strategic sourcing on small businesses, OMB's Administrator for Federal Procurement Policys should monitor agencies' compliance with the requirement to maintain baseline data and performance measures on small business participation in strategic sourcing initiatives.

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

    Comments: OMB officials have stated that they are in the process of addressing this recommendation. When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: Consistent with OMB guidance and to track the effect of strategic sourcing on small businesses, the Secretaries of DOD, DHS, HUD, and the Interior, and the Administrator of NASA should collect baseline data and establish performance measures on the inclusion of small businesses in strategic sourcing initiatives.

    Agency: Department of Defense
    Status: Open

    Comments: DOD officials have stated that they are in the process of addressing this recommendation. When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: Consistent with OMB guidance and to track the effect of strategic sourcing on small businesses, the Secretaries of DOD, DHS, HUD, and the Interior, and the Administrator of NASA should collect baseline data and establish performance measures on the inclusion of small businesses in strategic sourcing initiatives.

    Agency: Department of the Interior
    Status: Open

    Comments: Interior officials have stated that they are in the process of addressing this recommendation. When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: Consistent with OMB guidance and to track the effect of strategic sourcing on small businesses, the Secretaries of DOD, DHS, HUD, and the Interior, and the Administrator of NASA should collect baseline data and establish performance measures on the inclusion of small businesses in strategic sourcing initiatives.

    Agency: National Aeronautics and Space Administration
    Status: Open

    Comments: NASA officials provided an update in March 2017. They stated that they consider the inclusion of small businesses and small disadvantaged businesses throughout the strategic sourcing process and that they track performance on their small business goals at the agency and buying office level. However, they stated they had no plans to track baseline data and performance measures on small business inclusion for individual strategic sourcing efforts or strategic sourcing efforts grouped by categories because they did not see the benefit of doing so. As we stated in our report, OMB memorandums require baseline data and a measure of the change in small business spending for each individual initiative. Therefore, we continue to believe this recommendation has merit and should be fully implemented.
    Director: Woods, William T
    Phone: (202) 512-4841

    1 open recommendations
    Recommendation: To make guidance for contract consolidation consistent with current law, the Secretary of Defense and the Administrator of General Services should act expeditiously to update or establish agency guidance for consolidated contracts after the Small Business Administration rulemaking is completed.

    Agency: Department of Defense
    Status: Open

    Comments: In commenting on the report, DOD concurred with the recommendation and said it plans to update its acquisition regulation for consolidated contracts after the Small Business Administration (SBA) rule is finalized and changes to the Federal Acquisition Regulation (FAR) are complete. The SBA's final rule was issued in October 2013. This change was incorporated in the FAR in September 2016. As of August 2017, DOD had not provided an update on actions taken to update the defense acquisition regulation.
    Director: Jeszeck, Charles A
    Phone: (202) 512-7215

    3 open recommendations
    Recommendation: As DOL and Treasury continue their efforts to determine the actions needed to enhance the retirement security of 401(k) plan participants, DOL and Treasury should consider the approaches taken by other countries to formalize access to multiple spend-down options for U.S. plan participants that address varying retirement risks and needs. To the extent possible, lessons from other countries should be used to help DOL and Treasury ensure plan sponsors have information about their flexibilities and the ability to facilitate access to a mix of appropriate options for 401(k) plan participants.

    Agency: Department of the Treasury
    Status: Open

    Comments: Treasury did not provide comments on this recommendation and has not provided any updates.
    Recommendation: As DOL considers changes to participant benefit statements and other disclosures, the Secretary of DOL should consider strategies other countries have employed to help participants make sound decisions, such as providing timely information at or before retirement about available spend-down options and projections of future retirement income.

    Agency: Department of Labor
    Status: Open

    Comments: DOL agreed that participants should have timely information at or before retirement about available spend-down options and projections of future retirement income. DOL had previously published an Advance Notice of Proposed Rulemaking soliciting public input on ways to show an projections of lifetime income in retirement plan benefit statements. DOL also consulted with the ERISA Advisory Council on ways it could assist DOL in this area. The Council developed and submitted to DOL tips, principals, and samples for plan sponsors to consider when communicating with participants. However, DOL has not taken additional steps in this area and continues to cite its other regulatory and guidance priorities as taking precedence.
    Recommendation: As DOL continues to review regulatory barriers to lifetime income options for 401(k) plan participants it should consider other countries' approaches to plans offering annuities, such as their reliance on existing solvency requirements and insurance industry standards to provide assurances rather than place responsibility on plan sponsors to make an assessment of an annuity provider's financial stability. As DOL considers the approaches of other countries and continues to work with the National Association of Insurance Commissioners, which facilitates interactions between insurance companies and state insurance regulators, DOL may wish to consult with the Federal Insurance Office, which coordinates federal efforts on prudential aspects of international insurance matters.

    Agency: Department of Labor
    Status: Open

    Comments: DOL worked with the National Association of Insurance Commissioners (NAIC) in 2013 and 2014 to consider possible options for easing plan sponsor concerns about the requirement to assess the financial solvency of annuity providers. DOL reported they will continue to work with NAIC, as well as the National Organization of Life & Health Insurance Guaranty Associations and Treasury's Federal Insurance Office as they consider potential regulatory approaches in this area. DOL also worked with the Federal Insurance Office in developing guidance on the selection and monitoring of annuity providers under the current annuity selection safe harbor regulation. However, DOL has not taken further actions and continues to cite its other regulatory and guidance priorities as taking precedence. We commend DOL's efforts on a more workable safe harbor, but continue to encourage DOL to review alternative approaches taken by other countries, such as their reliance on existing solvency requirements and insurance standards, which can ease the burden on plan sponsors.
    Director: Scott, George A
    Phone: (202) 512-7215

    3 open recommendations
    Recommendation: The Secretary of the Interior should direct the Assistant Secretary-Indian Affairs to develop and implement decision-making procedures for BIE that specify who should be involved in the decision-making process for key decisions that affect BIE and its schools to ensure that BIE has effective management controls, is accountable for the use of federal funds, and comports with federal laws and regulations. Such procedures should be clearly documented in management directives, administrative policies, or operating manuals.

    Agency: Department of the Interior
    Status: Open

    Comments: In August 2017, Bureau of Indian Education (BIE) officials stated that they have developed decision-making procedures for BIE in consultation with staff from across the bureau. They indicated that the procedures will be implemented in the coming weeks, pending final approval from the Office of Regulatory Affairs and Collaborative Action and the Office of the Assistant Secretary-Indian Affairs. We reviewed Indian Affairs' draft procedures, which they plan to incorporate into Indian Affairs' policy manual. The procedures identify, by position, BIE leaders whose involvement in the decision-making process is necessary and define roles and responsibilities of such individuals, among other areas. We will consider whether Indian Affairs' actions fully address this recommendation once the agency provides us with its finalized procedures.
    Recommendation: The Secretary of the Interior should direct the Assistant Secretary-Indian Affairs to develop a strategic plan that includes detailed goals and strategies for BIE and for those offices that support BIE's mission, including the Bureau of Indian Affairs, to help Indian Affairs effectively implement its realignment. Development of the strategic plan should incorporate feedback from BIE officials and other key stakeholders. To gather stakeholder input, we recommend that the plan include a comprehensive communications strategy to improve communication within Indian Affairs and between Indian Affairs and BIE staff.

    Agency: Department of the Interior
    Status: Open

    Comments: In August 2017, Indian Affairs officials stated that the draft strategic plan for BIE developed by the agency several years ago did not address our recommendation. Officials also told us they began holding strategic planning sessions in March 2017, which they said would continue through late September 2017. Indian Affairs drafted several key elements of its new strategic plan for BIE. The draft includes information on its mission, vision, values and goals. According to agency officials, they are currently developing additional elements to include milestones, measures, and specific action plans. Officials also noted that BIE has reached out to external subject matter expert organizations, such as the Council of Chief State School Officers, in developing its strategic plan. Officials reported they expect to implement the new plan no later than the end of calendar year 2017. We will continue to monitor Indian Affairs' efforts to implement this recommendation.
    Recommendation: The Secretary of the Interior should direct the Assistant Secretary-Indian Affairs to revise its strategic workforce plan to ensure that employees providing administrative support to BIE have the requisite knowledge and skills to help BIE achieve its mission and are placed in the appropriate offices to ensure that regions with a large number of BIE schools have sufficient support.

    Agency: Department of the Interior
    Status: Open

    Comments: Although BIE completed a strategic workforce planning effort in 2016, the agency has not fully addressed this recommendation. We will monitor the agency's efforts to finish implementing this recommendation.
    Director: Jeszeck, Charles A
    Phone: (202) 512-7215

    2 open recommendations
    Recommendation: The Secretary of Labor and the Secretary of the Treasury should consider requiring pension plan sponsors to provide participants with an opportunity to opt out of all forms of electronic delivery, including (but not limited to) disclosures sent by default electronic delivery and disclosures posted on a secure continuous access website.

    Agency: Department of Labor
    Status: Open

    Comments: In 2013, DOL stated that it was appropriate to consider the merits of broader rights to opt out of electronic delivery and would want to consult with the Treasury Department/IRS on the agencies' different opt-out standards. In FY14, the agency reiterated that dfferent opt-out standards may be appropriate for general plan information versus individual account or other personal information and would consult with Treasury/IRS. They will consider this matter as part of any future rulemaking that modifies or amends the current regulatory safe harbor. In FY15, Labor stated that different opt-out standards may be appropriate for general plan information versus individual account or other personal information, but that was an issue for Labor to consider in consultation with the Treasury Department/IRS should Labor pursue future rulemaking that modifies or amends the current regulatory safe harbor. In July 2016, DOL confirmed that the agency continues to plan to take the above action. As of July 2017, DOL indicated that no decisions had been made concerning future rulemaking in this area.
    Recommendation: The Secretary of Labor and the Secretary of the Treasury should consider requiring pension plan sponsors to send a periodic paper notice to participants reminding them of their right to change their preferred delivery method at any time and the steps they must take to make these changes.

    Agency: Department of Labor
    Status: Open

    Comments: In FY13, DOL stated that it was appropriate to obtain further input on requiring some periodic paper reminder notice. In FY14, the agency reported that the sort of periodic notice described by GAO could be a safeguard against malfunctions in the electronic communication system and act as a reminder that important plan information is being provided through electronic media. DOL will consider and obtain further input on requiring a periodic paper reminder of as part of any future rulemaking that modifies or amends the current regulatory safe harbor. In FY15, Labor stated that the agency intends to consider and obtain further input on requiring a periodic paper reminder should we pursue future rulemaking that modifies or amends the current regulatory safe harbor. In July 2016, DOL confirmed that the agency continues to plan to take the above action. As of July 2017, DOL indicated that no decisions had been made concerning future rulemaking in this area.
    Director: Crosse, Marcia G
    Phone: (202) 512-7114

    2 open recommendations
    Recommendation: To improve CTP's ability to operate efficiently, achieve effective results, and plan appropriately, the Secretary of Health and Human Services should direct the Commissioner of FDA to establish performance measures that include time frames for making final decisions on SE submissions and Exemption from SE submissions.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: FDA has established performance measures that include time frames for reviewing and acting on some of its new tobacco product submissions, including regular Substantial Equivalence (SE) submissions and Exemption from SE submissions, received in fiscal years 2015 through 2018. However, as of September, 2017, FDA has not developed performance measures for provisional SE submissions, the type of SE submissions that represent new tobacco products that may continue to be marketed unless and until FDA's Center for Tobacco Products finds that they are not substantially equivalent. We are keeping this recommendation open until the agency establishes performance measures, including time frames for making final decisions, for provisional SE submissions.
    Recommendation: To improve CTP's ability to operate efficiently, achieve effective results, and plan appropriately, the Secretary of Health and Human Services should direct the Commissioner of FDA to monitor FDA's performance relative to those time frames, such as evaluating whether staff are performing reviews of these submissions efficiently and effectively.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: FDA has established and monitors performance measures that include time frames for reviewing and acting on regular SE submissions, Exemption from SE requests, and Modified Risk Tobacco Product applications for fiscal years 2015 through 2018. However, because the agency has not yet reported establishing and monitoring performance measures for provisional SE submissions, we are leaving this recommendation open as of August 2017.
    Director: Rusco, Franklin W
    Phone: (202) 512-3841

    2 open recommendations
    Recommendation: The Secretary of the Interior should direct the Director of the Bureau of Land Management to take steps, including making changes to AFMSS, and in any new system that replaces AFMSS, to improve the ability of staff to identify wells that are a high priority for environmental inspection and to incorporate information on the inspection history of wells into the environmental inspection prioritization process.

    Agency: Department of the Interior
    Status: Open

    Comments: BLM concurred with the recommendation and has initiated action to update its Application for permit to drill (APD) permit processing system. This new system will be known as AFMSS II and, when fully implemented, may address GAO's recommendations. Currently, BLM's actions are insufficient to close this recommendation because they have not completed the updates to AFMISS. Specifically, BLM has not completed its update of AFMSS II to cover environmental inspections. We will continue to follow up with BLM as the agency continues to take action to improve its well tracking system. As of September 2017, BLM said it intends to update AFMSS II to cover environmental issues but has not yet done so.
    Recommendation: The Secretary of the Interior should direct the Director of the Bureau of Land Management to take steps to ensure that environmental violations or problems and enforcement actions are documented in a consistent manner.

    Agency: Department of the Interior
    Status: Open

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

    1 open recommendations
    Recommendation: To help improve its ability to oversee M&O contractor costs, including indirect costs, for its laboratories and make more effective use of DOE and contractor resources, the Secretary of Energy should take--or, as appropriate, direct the Administrator of NNSA to incorporate more specific benchmarking requirements into future laboratory contracts--similar to the benchmarking requirements used by DOE to assess and manage pension and post-retirement benefit costs--including which costs should be benchmarked, how frequently benchmarking should occur, and what process should be used to ensure corrective actions are taken, as needed.

    Agency: Department of Energy
    Status: Open

    Comments: In April 2017, the Director of NNSA Office of Policy issued guidance to NNSA Laboratory Field Office Managers to update contracts to include a new clause requiring laboratory contractors to submit a strategic plan every year in accordance with guidance. Part of the annual plan requires contractors to discuss the costs of doing business and cost-increase factors at the sites, including overhead dollars. The annual strategic plan is due to the NNSA Office of Policy by August 15 each year. This plan is expected to allow NNSA to conduct the benchmarking activities recommended by our report, which can then be considered in current and future laboratory contracts.
    Director: Trimble, David C
    Phone: (202) 512-3841

    3 open recommendations
    including 3 priority recommendations
    Recommendation: To better position EPA to collect chemical toxicity and exposure-related data and ensure chemical safety under existing TSCA authority, while balancing its workload, the Administrator of EPA should consider promulgating a rule under TSCA section 8, or take action under another section, as appropriate, to require chemical companies to report chemical toxicity and exposure-related data they have submitted to the European Chemicals Agency.

    Agency: Environmental Protection Agency
    Status: Open
    Priority recommendation

    Comments: As of July 2017, EPA is better positioned to take action to require chemical companies to report chemical toxicity and exposure-related data submitted to the European Chemicals Agency due to passage of the new TSCA law, the Frank R. Lautenberg Chemical Safety for the 21st Century Act. Since the law was signed by the President on June 22, 2016, EPA finalized a rule to establish the agency's process for evaluating high priority chemicals to determine whether or not they present an unreasonable risk to health or the environment and finalized a rule to require industry reporting of chemicals manufactured or processed in the US over the past 10 years. However, EPA has not yet carried out actions consistent with the substance of our recommendation. Once EPA has carried out such actions, we will reassess the status of this open recommendation.
    Recommendation: To better position EPA to collect chemical toxicity and exposure-related data and ensure chemical safety under existing TSCA authority, while balancing its workload, the Administrator of EPA should consider promulgating a rule under TSCA section 8, or take action under another section, as appropriate, to require chemical companies to report exposure-related data from processors to EPA.

    Agency: Environmental Protection Agency
    Status: Open
    Priority recommendation

    Comments: As of July 2017, EPA is better positioned to take action to require chemical companies to report exposure-related data from processors to EPA due to passage of the new TSCA law, the Frank R. Lautenberg Chemical Safety for the 21st Century Act. Since the law was signed by the President on June 22, 2016, EPA has completed some implementation activities, including finalizing a rule to require industry reporting of chemicals manufactured or processed in the US over the past 10 years. However, EPA has not yet carried out actions consistent with the substance of our open recommendation. Once EPA has carried out such actions, we will reassess the status of this open recommendation.
    Recommendation: To better position EPA to collect chemical toxicity and exposure-related data and ensure chemical safety under existing TSCA authority, while balancing its workload, and to better position EPA to ensure chemical safety under existing TSCA authority, the Administrator of EPA should direct the appropriate offices to develop strategies for addressing challenges that impede the agency's ability to meet its goal of ensuring chemical safety. At a minimum, the strategies should address challenges associated with: (1) obtaining toxicity and exposure data needed to conduct ongoing and future TSCA Work Plan risk assessments, (2) gaining access to toxicity and exposure data provided to the European Chemicals Agency, (3) working with processors and processor associations to obtain exposure-related data, (4) banning or limiting the use of chemicals under section 6 of TSCA and planned actions for overcoming these challenges--including a description of other actions the agency plans to pursue in lieu of banning or limiting the use of chemicals, and (5) identifying the resources needed to conduct risk assessments and implement risk management decisions in order to meet its goal of ensuring chemical safety.

    Agency: Environmental Protection Agency
    Status: Open
    Priority recommendation

    Comments: As of July 2017, EPA is better positioned to take action to require chemical companies to report chemical toxicity and exposure data, analyze the data, take necessary actions, and identify the resources needed for evaluating and managing risk to ensure chemical safety due to passage of the new TSCA law, the Frank R. Lautenberg Chemical Safety for the 21st Century Act. Since the new law was signed by the President on June 22, 2016, EPA finalized a rule to establish the agency's process for evaluating high priority chemicals to determine whether or not they present an unreasonable risk to health or the environment and finalized a rule to require industry reporting of chemicals manufactured or processed in the U.S. over the past 10 years. However, EPA has not yet carried out actions consistent with the substance of our recommendation, including actually obtaining the data necessary to make risk-informed regulatory decisions, and then making those decisions as appropriate. Once EPA has carried out such actions, we will reassess the status of this open recommendation.
    Director: Cackley, Alicia P
    Phone: (202) 512-7022

    1 open recommendations
    Recommendation: To reduce the varying interpretations of LRRA, which have led to uncertainty and disagreements among RRGs and state insurance regulators, and at the same time continue to facilitate the formation and efficient operation of RRGs, Congress may wish to consider clarifying certain LRRA provisions. For example, clarifying whether (1) RRG registration requirements beyond those currently specified in LRRA are permitted in nondomiciliary states and (2) fees in addition to premium and other taxes could be charged to RRGs by nondomiciliary states in which they operate. Congress may also wish to consider providing a more specific definition of the types of insurance coverage permitted under LRRA.

    Agency: Congress
    Status: Open

    Comments: As of August 2017, Congress had not taken actions to clarify the provisions we had noted within the Liability Risk Retention Act as causing some uncertainty among risk retention groups and state insurance regulators.
    Director: Clowers, Angela N
    Phone: (202)512-3000

    11 open recommendations
    Recommendation: In order to improve the efficiency and effectiveness of their efforts, the federal financial regulators have begun to take steps to address challenges associated with promulgating hundreds of new rules required under the Dodd-Frank Act. To strengthen the rigor and transparency of their regulatory analyses, the federal financial regulators should take steps to better ensure that the specific practices in OMB's regulatory analysis guidance are more fully incorporated into their rulemaking policies and consistently applied.

    Agency: National Credit Union Administration
    Status: Open

    Comments: In June 2016, NCUA told us that it is nearing completion of agency internal policies that standardize and institutionalize the rulemaking process within NCUA. According to agency officials, these policies will document NCUA's current practice related to OMB's regulatory analysis guidance. The policies will be issued to appropriate staff by the end of 2016. At that time, we will review the policies to review the extent to which they incorporate the practices in OMB's regulatory analysis guidance.
    Recommendation: In order to improve the efficiency and effectiveness of their efforts, the federal financial regulators have begun to take steps to address challenges associated with promulgating hundreds of new rules required under the Dodd-Frank Act. To maximize the usefulness of the required retrospective reviews, the federal financial regulatory agencies should develop plans that determine how they will measure the impact of Dodd-Frank Act regulations--for example, determining how and when to collect, analyze, and report needed data.

    Agency: National Credit Union Administration
    Status: Open

    Comments: In June 2016, NCUA noted that all of the agency's regulations are reviewed at least every three years, during an established rotation, so that every year one-third of the agency's regulations are open to comment from the public. NCUA reported that it recently launched a comprehensive multi-year project to update the agency's main data collection and analytic systems. Agency officials stated that the updates will ensure that the agency collects the data needed to assess the effectiveness and impact of applicable regulations. We will continue to monitor NCUA's progress in updating its information systems for purposes of retrospective reviews.
    Recommendation: In order to improve the efficiency and effectiveness of their efforts, the federal financial regulators have begun to take steps to address challenges associated with promulgating hundreds of new rules required under the Dodd-Frank Act. To maximize the usefulness of the required retrospective reviews, the federal financial regulatory agencies should develop plans that determine how they will measure the impact of Dodd-Frank Act regulations--for example, determining how and when to collect, analyze, and report needed data.

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

    Comments: In March 2017, the federal banking regulators sent Congress their report of the second Economic Growth and Regulatory Paperwork Reduction Act (EGRPRA). Under EGRPRA, the regulators must jointly conduct a review of their regulations every 10 years and consider whether any of the regulations are outdated, unnecessary, or unduly burdensome. The regulators included within their review's scope some regulations issued pursuant to the Dodd-Frank Act. To carry out the EGRPRA review, the regulators generally solicited public comments on their covered regulations through Federal Register notices and public outreach meetings. Although the regulators addressed some of the issues raised by EGRPRA commenters to reduce regulatory burden, they generally focused on identifying regulatory burdens, as required by the law, and not on measuring the impact of the Dodd-Frank Act regulations to assess the extent to which they are achieving their intended purposes. For this reason, our recommendation remains open.
    Recommendation: In order to improve the efficiency and effectiveness of their efforts, the federal financial regulators have begun to take steps to address challenges associated with promulgating hundreds of new rules required under the Dodd-Frank Act. To strengthen the rigor and transparency of their regulatory analyses, the federal financial regulators should take steps to better ensure that the specific practices in OMB's regulatory analysis guidance are more fully incorporated into their rulemaking policies and consistently applied.

    Agency: Federal Reserve System
    Status: Open

    Comments: We sought information from the Board of Governors of the Federal Reserve System in May 2016 regarding the status of the recommendation, but did not receive any new information. Therefore, the recommendation remains open.
    Recommendation: In order to improve the efficiency and effectiveness of their efforts, the federal financial regulators have begun to take steps to address challenges associated with promulgating hundreds of new rules required under the Dodd-Frank Act. To maximize the usefulness of the required retrospective reviews, the federal financial regulatory agencies should develop plans that determine how they will measure the impact of Dodd-Frank Act regulations--for example, determining how and when to collect, analyze, and report needed data.

    Agency: Federal Reserve System
    Status: Open

    Comments: In March 2017, the federal banking regulators sent Congress their report of the second Economic Growth and Regulatory Paperwork Reduction Act (EGRPRA). Under EGRPRA, the regulators must jointly conduct a review of their regulations every 10 years and consider whether any of the regulations are outdated, unnecessary, or unduly burdensome. The regulators included within their review's scope some regulations issued pursuant to the Dodd-Frank Act. To carry out the EGRPRA review, the regulators generally solicited public comments on their covered regulations through Federal Register notices and public outreach meetings. Although the regulators addressed some of the issues raised by EGRPRA commenters to reduce regulatory burden, they generally focused on identifying regulatory burdens, as required by the law, and not on measuring the impact of the Dodd-Frank Act regulations to assess the extent to which they are achieving their intended purposes. For this reason, our recommendation remains open.
    Recommendation: To enhance interagency coordination on regulations issued pursuant to the Dodd-Frank Act, the FSOC should work with the federal financial regulatory agencies to establish formal coordination policies that clarify issues such as when coordination should occur, the process that will be used to solicit and address comments, and what role FSOC should play in facilitating coordination.

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

    Comments: In May 2015, FSOC created the Regulations and Resolutions Committee to identify potential gaps in regulation that could pose risks to the U.S. financial stability. The committee's duties include serving as a forum for information sharing and coordination among the FSOC staff, member agencies and other federal and state agencies, as appropriate, regarding domestic financial services policy development, and consulting, as appropriate, on the development of regulations to implement the Dodd-Frank Act's orderly liquidation authority. While the committee's duties should help promote greater collaboration, they do not constitute a formal rulemaking coordination policy addressing, for example, when coordination should occur, processes for soliciting and addressing comments, and FSOC role in facilitating coordination among and between the financial regulators. In its 2010 comment letter, FSOC noted that it provides a forum for interagency collaboration and consultation, in part through its committees, and has not indicated any plans to develop a formal rulemaking coordination policy as we recommended, in part because of its need to preserve the independence of the regulators. Therefore, the recommendation remains open.
    Recommendation: To enhance interagency coordination on regulations issued pursuant to the Dodd-Frank Act, the FSOC should work with the federal financial regulatory agencies to establish formal coordination policies that clarify issues such as when coordination should occur, the process that will be used to solicit and address comments, and what role FSOC should play in facilitating coordination.

    Agency: Federal Reserve System
    Status: Open

    Comments: In May 2015, FSOC created the Regulations and Resolutions Committee to identify potential gaps in regulation that could pose risks to the U.S. financial stability. The committee's duties include serving as a forum for information sharing and coordination among the FSOC staff, member agencies and other federal and state agencies, as appropriate, regarding domestic financial services policy development, and consulting, as appropriate, on the development of regulations to implement the Dodd-Frank Act's orderly liquidation authority. While the committee's duties should help promote greater collaboration, they do not constitute a formal rulemaking coordination policy addressing, for example, when coordination should occur, processes for soliciting and addressing comments, and FSOC role in facilitating coordination among and between the financial regulators. In its 2010 comment letter, FSOC noted that it provides a forum for interagency collaboration and consultation, in part through its committees, and has not indicated any plans to develop a formal rulemaking coordination policy as we recommended, in part because of its need to preserve the independence of the regulators. Therefore, the recommendation remains open.
    Recommendation: To enhance interagency coordination on regulations issued pursuant to the Dodd-Frank Act, the FSOC should work with the federal financial regulatory agencies to establish formal coordination policies that clarify issues such as when coordination should occur, the process that will be used to solicit and address comments, and what role FSOC should play in facilitating coordination.

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

    Comments: In May 2015, FSOC created the Regulations and Resolutions Committee to identify potential gaps in regulation that could pose risks to the U.S. financial stability. The committee's duties include serving as a forum for information sharing and coordination among the FSOC staff, member agencies and other federal and state agencies, as appropriate, regarding domestic financial services policy development, and consulting, as appropriate, on the development of regulations to implement the Dodd-Frank Act's orderly liquidation authority. While the committee's duties should help promote greater collaboration, they do not constitute a formal rulemaking coordination policy addressing, for example, when coordination should occur, processes for soliciting and addressing comments, and FSOC role in facilitating coordination among and between the financial regulators. In its 2010 comment letter, FSOC noted that it provides a forum for interagency collaboration and consultation, in part through its committees, and has not indicated any plans to develop a formal rulemaking coordination policy as we recommended, in part because of its need to preserve the independence of the regulators. Therefore, the recommendation remains open.
    Recommendation: To enhance interagency coordination on regulations issued pursuant to the Dodd-Frank Act, the FSOC should work with the federal financial regulatory agencies to establish formal coordination policies that clarify issues such as when coordination should occur, the process that will be used to solicit and address comments, and what role FSOC should play in facilitating coordination.

    Agency: United States Securities and Exchange Commission
    Status: Open

    Comments: In May 2015, FSOC created the Regulations and Resolutions Committee to identify potential gaps in regulation that could pose risks to the U.S. financial stability. The committee's duties include serving as a forum for information sharing and coordination among the FSOC staff, member agencies and other federal and state agencies, as appropriate, regarding domestic financial services policy development, and consulting, as appropriate, on the development of regulations to implement the Dodd-Frank Act's orderly liquidation authority. While the committee's duties should help promote greater collaboration, they do not constitute a formal rulemaking coordination policy addressing, for example, when coordination should occur, processes for soliciting and addressing comments, and FSOC role in facilitating coordination among and between the financial regulators. In its 2010 comment letter, FSOC noted that it provides a forum for interagency collaboration and consultation, in part through its committees, and has not indicated any plans to develop a formal rulemaking coordination policy as we recommended, in part because of its need to preserve the independence of the regulators. Therefore, the recommendation remains open.
    Recommendation: To enhance interagency coordination on regulations issued pursuant to the Dodd-Frank Act, the FSOC should work with the federal financial regulatory agencies to establish formal coordination policies that clarify issues such as when coordination should occur, the process that will be used to solicit and address comments, and what role FSOC should play in facilitating coordination.

    Agency: Commodity Futures Trading Commission
    Status: Open

    Comments: In June 2016, CFTC officials stated that FSOC has written protocols for consulting on rules for which coordination is required under the Dodd-Frank Act. Specifically, in May 2015, FSOC created the Regulations and Resolutions Committee to identify potential gaps in regulation that could pose risks to the U.S. financial stability. The committee's duties include serving as a forum for information sharing and coordination among the FSOC staff, member agencies and other federal and state agencies, as appropriate, regarding domestic financial services policy development, and consulting, as appropriate, on the development of regulations to implement the Dodd-Frank Act's orderly liquidation authority. While the committee's duties should help promote greater collaboration, they do not constitute a formal rulemaking coordination policy addressing, for example, when coordination should occur, processes for soliciting and addressing comments, and FSOC role in facilitating coordination among and between the financial regulators. In its 2010 comment letter, FSOC noted that it provides a forum for interagency collaboration and consultation, in part through its committees, and has not indicated any plans to develop a formal rulemaking coordination policy as we recommended, in part because of its need to preserve the independence of the regulators. Therefore, the recommendation remains open.
    Recommendation: To enhance interagency coordination on regulations issued pursuant to the Dodd-Frank Act, the FSOC should work with the federal financial regulatory agencies to establish formal coordination policies that clarify issues such as when coordination should occur, the process that will be used to solicit and address comments, and what role FSOC should play in facilitating coordination.

    Agency: National Credit Union Administration
    Status: Open

    Comments: In June 2016, NCUA stated that it continues to work closely with the other federal financial agencies regarding rulemaking, and formally coordinates with them during joint rulemaking initiatives. Agency officials said they would comply with any future coordination guidance provided by FSOC. In May 2015, FSOC created the Regulations and Resolutions Committee to identify potential gaps in regulation that could pose risks to the U.S. financial stability. The committee's duties include serving as a forum for information sharing and coordination among the FSOC staff, member agencies and other federal and state agencies, as appropriate, regarding domestic financial services policy development, and consulting, as appropriate, on the development of regulations to implement the Dodd-Frank Act's orderly liquidation authority. While the committee's duties should help promote greater collaboration, they do not constitute a formal rulemaking coordination policy addressing, for example, when coordination should occur, processes for soliciting and addressing comments, and FSOC role in facilitating coordination among and between the financial regulators. In its 2010 comment letter, FSOC noted that it provides a forum for interagency collaboration and consultation, in part through its committees, and has not indicated any plans to develop a formal rulemaking coordination policy as we recommended, in part because of its need to preserve the independence of the regulators. Therefore, the recommendation remains open.
    Director: St James, Lorelei
    Phone: (214)777-5719

    1 open recommendations
    Recommendation: To know whether its data on committed spending can be relied on to determine state DOTs' progress in meeting goals, to enhance FHWA's ability to know whether state DOTs meet their DBE goals, and to help increase transparency in the reporting of spending on DBEs, the Secretary of Transportation should direct the FHWA Administrator, in the information it provides to decision makers, including Congress, to include statements about potential limitations of the data it uses to determine state DOTs' progress towards goals.

    Agency: Department of Transportation
    Status: Open

    Comments: An official from the Department of Transportation said that the agency expects the recommendation to be met with a final rule regarding disadvantaged business enterprises, which will be signed by the Secretary of the Department of Transportation by the end of the calendar year.
    Director: Goldstein, Mark L
    Phone: (202)512-6670

    2 open recommendations
    Recommendation: The Federal Communications Commission should explore options for assessing how the three types of low-power television stations have affected the communities they serve and have contributed to FCC's policy goals of localism and diversity. Such an assessment could include evaluating what existing data FCC could use and what additional data should be collected to inform such an assessment.

    Agency: Federal Communications Commission
    Status: Open

    Comments: In Apri 2014, FCC officials indicated that FCC will issue a Notice of Proposed Rulemaking on issues relating to the future of low-power television and translator stations. In addition, FCC officials noted that the upcoming spectrum incentive auction and spectrum repack will affect low-power television stations, since these stations have secondary spectrum rights to full-power stations. When the notice of proposed rulemaking is issued, we will assess the extent to which it addresses this recommendation.
    Recommendation: The Federal Communications Commission should work with Congress, as necessary, to determine what the long-term role of Class A stations should be, whether additional low-power television stations should be permitted to apply for Class A status, and what criteria stations must meet to qualify for such status. Such criteria could include attributes that contribute to FCC's goals of serving underserved communities and enhancing localism and diversity, such as providing locally produced programming and programming otherwise unavailable to communities.

    Agency: Federal Communications Commission
    Status: Open

    Comments: In Apri 2014, FCC officials indicated that FCC will issue a Notice of Proposed Rulemaking on issues relating to the future of low-power television and translator stations. In addition, FCC officials noted that the upcoming spectrum incentive auction and spectrum repack will affect low-power television stations, since these stations have secondary spectrum rights to full-power stations. When the notice of proposed rulemaking is issued, we will assess the extent to which it addresses this recommendation.
    Director: Trimble, David C
    Phone: (202)512-9338

    4 open recommendations
    Recommendation: To increase EPA's consistency, transparency, and clarity in implementing the Safe Drinking Water Act in a way that better assures the public of safe drinking water, and to systematically implement the statutory requirement to consider for regulation the contaminants that present the greatest public health concern, the EPA Administrator should require that the Office of Water to develop a coordinated process for obtaining both the occurrence and health effects data that may be needed for the agency to make informed regulatory determinations on these priority contaminants.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: EPA has not demonstrated that it has developed a coordinated process for obtaining both occurrence and health effects data to make informed determinations on priority contaminants. EPA's response to this recommendation is that it will continue the status quo of obtaining occurrence data through UCMRs and work with the Office of Research and Development. As we reported, the approach EPA currently uses does not provide the agency with all of the data it needs in a timely manner to support determinations for some priority contaminants.
    Recommendation: To increase EPA's consistency, transparency, and clarity in implementing the Safe Drinking Water Act in a way that better assures the public of safe drinking water, and to support the development of regulatory determinations that are transparent, clear, and consistent and that follow applicable agency policy, the EPA Administrator should require the Office of Water to expeditiously develop, and make available to the public, policies or guidance that clearly articulates the agency's interpretation of the act's broad statutory criteria for making regulatory determinations and provides a protocol for making such determinations. In particular, the guidance should establish a process to ensure that the presentation of health effects and occurrence information in regulatory determination notices and support documents is comprehensive, consistent, informative, and understandable and that it includes clear explanations of key information, such as any exceptions to existing guidance reflected in the agency's support for its regulatory determinations.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: EPA's Preliminary Regulatory Determinations for Contaminants on the Third Drinking Water Contaminant Candidate List (Reg Det 3) did not appear to include any cases in which EPA made an exception to existing guidance, negating the need for an explanation. EPA has not developed policies or guidance that establishes a process to ensure that the presentation of health effects and occurrence information in regulatory determination notices and support documents is comprehensive, consistent, informative, and understandable, and that it includes clear explanations of key information and the Protocol for Regulatory Determinations 3 does not appear to address this circumstance. Without policies or guidance establishing a process to ensure the comprehensive, consistent, informative, and understandable presentation of its regulatory determinations, there is no guarantee at this time that EPA would include this information in future regulatory determinations.
    Recommendation: To increase EPA's consistency, transparency, and clarity in implementing the Safe Drinking Water Act in a way that better assures the public of safe drinking water, and to support the development of regulatory determinations that are transparent, clear, and consistent and that follow applicable agency policy, the EPA Administrator should require the Office of Water to expeditiously develop, and make available to the public, policies or guidance that clearly articulates the agency's interpretation of the act's broad statutory criteria for making regulatory determinations and provides a protocol for making such determinations. In particular, the guidance should specify that appropriate stakeholders--that is, EPA offices with relevant expertise such as the Office of Children's Health Protection and regional offices that have known or likely occurrence of the contaminants being evaluated in public water systems within their areas of jurisdiction--be encouraged and have the opportunity to participate in the regulatory determination work groups.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: EPA's response to this recommendation reflects the practice that was in place at the time we issued our report including this recommendation. As a result, it does not appear that EPA has taken any additional action to satisfy this recommendation at this time.
    Recommendation: In light of EPA's decisions to issue health advisories in conjunction with determinations to not regulate certain contaminants that have been detected in some public water systems at levels of public health concern, the EPA Administrator should (1) determine whether the Office of Water's use of health advisories provides sufficient information on these unregulated contaminants to support timely and effective actions by states, localities, public water systems, and the public to ensure the safety of public drinking water, and (2) if not, direct the Office of Water to develop a plan to more effectively communicate such information to these entities.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: EPA indicated that it has begun a process of developing concise updates to carry forward into its health advisory table and that the process will be completed gradually over the next year, with updates continuing in the future, but has not yet published any updates for non-microbial contaminants. In addition, EPA has not addressed the call in the recommendation for the documentation of the process to update the advisories. The agency did indicate its plan to update the Drinking Water Standards and Health Advisory table in the fall of 2016, so we will leave this recommendation open and continue to monitor for future actions.
    Director: Wise, David J
    Phone: (202)512-5731

    1 open recommendations
    Recommendation: To ensure that FTA targets its resources effectively as it increases its safety efforts and is able to track the results of these efforts, the Secretary of Transportation should direct the FTA Administrator to use leading practices as FTA develops its plans for fiscal year 2011 and in the future. In particular, the Administrator should create a set of clear and specific performance goals and measures that (1) are aligned with the department's strategic safety goals and identify the intended results of FTA's various safety efforts and (2) address important dimensions of program performance.

    Agency: Department of Transportation
    Status: Open

    Comments: The Moving Ahead for Progress in the 21st Century Act (MAP-21), enacted in 2012, gave the Federal Transit Administration (FTA) authority to establish and enforce a new comprehensive framework for overseeing the safety of public transportation in the U.S. FTA is developing a new National Public Transportation Safety Program, including new safety regulations and a National Safety Plan, to implement this authority. FTA has proposed a National Safety Plan that identifies a potential set of performance measures for FTA, but does not identify related goals or targets. FTA officials said that they would address our recommendation within the next 6-12 months by establishing, within an internal performance plan, a set of clear and specific performance goals and measures for FTA that align with the leading practices we identify. We will follow up in Spring 2017 to check on FTA's progress in implementing this recommendation.
    Director: Crosse, Marcia G
    Phone: (202)512-3407

    1 open recommendations
    Recommendation: To help ensure that FDA's overseas offices are able to fully meet their mission of helping to ensure the safety of imported products, the Commissioner of FDA should ensure, as it completes its strategic planning process for the overseas offices, that it develops a set of performance goals and measures that can be used to demonstrate overseas office contributions to long-term outcomes related to the regulation of imported products and that overseas office activities are coordinated with the centers and Office of Regulatory Affairs (ORA).

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

    Comments: In August 2017, FDA reported that it remains committed to strengthening its efforts and systematically monitoring and evaluating the overseas offices' contributions to the agency's mission and objectives. FDA also stated that it is making significant progress in several areas by enhancing strategic planning and analysis, refining the Office of International Program's (OIP) performance metrics, and designing a monitoring and evaluation plan. For example, FDA stated it has developed a framework with refined performance metrics to distinguish and assess the distinct contribution of OIP and its foreign offices towards program objectives and broader agency goals. FDA said that the performance metrics will track and monitor the quantity, quality, and timeliness of activity outputs and intermediate outcomes resulting from OIP's work. The measures have been standardized and defined, and will be further disaggregated to enable various levels of analyses, including distinguishing the unique efforts by foreign offices and product type. According to FDA, it plans to roll out its performance framework, related metrics, and monitoring and evaluation processes in fiscal year 2018. FDA said it anticipates that its performance measures, enhanced monitoring, and increased sharing of best practices across foreign offices and FDA headquarters will facilitate tracking of performance, allow greater accountability, and provide a foundation for continuous improvement. GAO will continue to monitor FDA's progress.
    Director: Mccool, Thomas J
    Phone: (202)512-8678

    1 open recommendations
    Recommendation: In developing legislation for a national reporting system for the biological laboratory community, Congress may wish to consider provisions for the agency it designates as responsible for the system to take into account the following in design and implementation: (1) including stakeholders in setting system goals; (2) assessing labs' organizational culture to guide design and implementation decisions; (3) making reporting voluntary, with open-reporting formats that allow workers to report events in their own words and that can be submitted by all workers in a variety of modes (Web or postal), with the option to report to either an internal or external entity; (4) incorporating strong reporter protections, data deidentification measures, and other incentives for reporting; (5) developing feedback mechanisms and an industry-level entity for disseminating safety data and safety recommendations across the lab community; and (6) ensuring ongoing monitoring and evaluation of the safety reporting system and safety culture.

    Agency: Congress
    Status: Open

    Comments: Congress has not taken action on this recommendation.
    Director: Clark, Cheryl E
    Phone: (202)512-9521

    1 open recommendations
    Recommendation: The Commissioner of IRS should direct the appropriate IRS officials to, once IRS identifies the control weaknesses that result in inaccuracies or errors that affect the financial reporting of unpaid tax assessments, implement control procedures to routinely prevent, or to detect and correct, such errors.

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

    Comments: IRS created a long-term corrective action plan that contains specific actions to improve control procedures to prevent or detect errors. While IRS completed some actions during fiscal year 2016, it has not completed most of the actions in the plan or documented milestones or target completion dates for these remaining actions. In addition, during fiscal year 2016, GAO and IRS continued to identify misclassified unpaid assessments that resulted from inaccuracies or errors in taxpayer accounts. Thus, IRS's actions to date have not been effective at fully addressing the issues that continue to cause a lack of transaction traceability and material inaccuracies produced by the subsidiary ledger. We will continue to evaluate IRS's actions to address this recommendation during our fiscal year 2017 audit.
    Director: Rusco, Franklin W
    Phone: (202)512-4597

    2 open recommendations
    Recommendation: To increase Interior's assurance that it is accurately measuring oil and gas produced on federal lands and waters, and to help ensure that Interior's production accountability inspection program consistently addresses key areas affecting measurement accuracy and that BLM meets its inspection goals, the Secretary of the Interior should establish goals for (1) witnessing onshore oil and gas meter calibrations, (2) witnessing onshore and offshore gas sample collections, (3) comparing onshore reported British Thermal Units (BTU) values with gas analyses, and (4) inspecting onshore and offshore orifice plates and meter tubes.

    Agency: Department of the Interior
    Status: Open

    Comments: As of August 2014, BLM had not established goals for witnessing oil meter provings or gas meter calibrations. Officials stated that it would be too challenging to coordinate, as BLM inspectors would have to meet oil and gas company officials on site to witness the gas sample collection. BLM has also not established goals for comparing BTU analyses with gas analyses, though an official stated that comparisons do occur during an in office records review. For witnessing inspections of orifice plates and meter tubes, BLM officials again stated that coordinating these activities with companies would be cumbersome. Officials stated that inspectors do typically inspect the orifice plate when it is pulled for inspection by a company official during a gas meter calibration. For meter tubes, BLM has not taken any actions. BLM officials stated that when updating its oil and gas measurement regulations, it may address some of these issues. Interior officials set a time frame of 2016 to complete this effort.
    Recommendation: To increase Interior's assurance that it is accurately measuring oil and gas produced on federal lands and waters, and to improve the consistency of Interior's management of its onshore production and inspection program, the Secretary of the Interior should direct BLM to review and revise, as appropriate, its oversight of field and state offices and train managers involved in BLM's inspection and enforcement program to ensure adequate and appropriate review of personnel, processes, and production, consistent with standards for internal controls.

    Agency: Department of the Interior
    Status: Open

    Comments: In December 2014, Interior officials stated it had a completion rate of 96 percent for its two part training class called Oil and Gas Field Managers Training. Interior officials have not taken any steps to review and revise, as appropriate, its oversight of field and state offices and have not provided a time frame for when they might take any actions.
    Director: Shames, Lisa R
    Phone: (202) 512-2649

    2 open recommendations
    Recommendation: To better ensure FDA's oversight of the safety of GRAS substances, the Commissioner of FDA should develop a strategy to minimize the potential for conflicts of interest in companies' GRAS determinations, including taking steps such as issuing guidance for companies on conflict of interest and requiring information in GRAS notices regarding expert panelists' independence.

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

    Comments: In September 2014, FDA indicated that guidance on potential conflicts of interest for experts participating on GRAS panels is a priority for the agency. In its Final Rule on Substances Generally Recognized as Safe (81 FR 54959), issued Aug. 17, 2016, FDA stated that it had decided to issue guidance regarding conflicts of interest and that it would announce the availability of a draft guidance document through a notice in the Federal Register. As of December 2016, FDA had not yet issued this draft guidance.
    Recommendation: To better ensure FDA's oversight of the safety of GRAS substances, the Commissioner of FDA should develop a strategy to monitor the appropriateness of companies' GRAS determinations through random audits or some other means, including issuing guidance on how to document GRAS determinations.

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

    Comments: On Aug. 17, 2016, FDA published a final rule on Substances Generally Recognized as Safe (GRAS) (81 FR 54959). This final rule includes a section titled "Guidance on Documenting Conclusions of GRAS Status," which states that FDA is "issuing a guidance" for companies on how to document their GRAS determinations. It is not clear from the rule the time frame for issuing this guidance, whether it will be issued in draft first for comment, and whether it will part of the guidance on conflicts of interest that FDA also plans to issue at a later date, as noted elsewhere in the rule. As of December 2016, FDA had not issued this guidance.
    Director: Stephenson, John B
    Phone: (202)512-6225

    1 open recommendations
    Recommendation: Because EPA alone cannot address the complexities of the nation's challenges in addressing environmental health risks for children, Congress may wish to consider re-establishing a government-wide task force on children's environmental health risks, similar to the one previously established by Executive Order 13045 and co-chaired by the Administrator of EPA and the Secretary of Health and Human Services. Congress may wish to consider charging it with identifying the principal environmental health threats to children and developing national strategies for addressing them. Congress may also wish to consider establishing in law the Executive Order's requirement for periodic reports about federal research findings and research needs regarding children's environmental health.

    Agency: Congress
    Status: Open

    Comments: As of December 2016, we have not identified actions by the Congress to establish in law requirements such as those in EO 13025.
    Director: Hutton, John P
    Phone: (202)512-3000

    1 open recommendations
    Recommendation: To ensure DOD officials are able to gain insight into the risk assessment that is required to be documented in the contract file and the basis for the government's profit or fee negotiation objective, the Secretary of Defense should redesign the weighted guidelines worksheet to explicitly show the incurred cost calculations and a narrative description of the reason for assigning a specific contract-type risk value.

    Agency: Department of Defense
    Status: Open

    Comments: In providing comments on this report, the agency concurred with this recommendation but has not completed actions necessary to implement it. Defense Procurement and Acquisition Policy's(DPAP) members have drafted two proposed changes to the Defense Federal Acquisition Regulation Supplemental (DFARS). The first proposed rule is designed to provide a more transparent means of documenting the impact of costs incurred during the undefinitized period of an undefinitized contract action (UCA) on allowable profit. Proposed changes to the worksheet include more transparency and narrative requirements to detail the rationale for contracting officers' assignments of weighted guideline values. In addition to proposed changes to the weighted guideline worksheet, the proposed DFARS rule also provides new narrative requirements for Price Negotiation Memorandums. The second proposed rule changes the undefinitized period for a UCA from UCA award to the date when the government receives a qualifying proposal from the contractor as opposed to the date when the UCA is definitized. These proposed rules are currently being reviewed and approved by senior DOD officials. DPAP expects to finalize these proposed rules sometime later this year. If one or both are approved, the final rules will be published after a 90 day comment period.
    Director: Goldstein, Mark L
    Phone: (202)512-3000

    3 open recommendations
    Recommendation: To clarify FCC's policies on providing commissioners access to information from bureaus and offices about agenda items, each FCC chairman, at the beginning of his or her term, should develop and make publicly available internal policies that outline the extent to which commissioners can access information from the bureaus and offices during the decision-making process, including how commissioners can request and receive information.

    Agency: Federal Communications Commission
    Status: Open

    Comments: The Chairman has established guidance for how offices and bureaus should consult one another and work together. However, this guidance does not address or clarify policies on commissioner access to information from bureaus and offices.
    Recommendation: To clarify FCC's policies on providing commissioners access to information from bureaus and offices about agenda items, the FCC should provide this policy to FCC's congressional oversight committees to aid their oversight efforts.

    Agency: Federal Communications Commission
    Status: Open

    Comments: The Chairman has established guidance for how offices and bureaus should consult one another and work together. However, this guidance does not address or clarify policies on commissioner access to information from bureaus and offices.
    Recommendation: To improve FCC's workforce planning efforts, the FCC should, in revising its current Strategic Human Capital Plan, include targets that identify the type of workforce expertise needed, strategies for meeting these targets--including methods to more flexibly augment the workforce--and measures for tracking progress toward these targets.

    Agency: Federal Communications Commission
    Status: Open

    Comments: FCC has begun development of a new strategic workforce plan to be folded into its overall strategic plan. FCC is working with OPM to provide assistance. Specifically, OPM has been tasked with developing a product that will improve workforce planning, to be completed in the fall of 2014. The product will be the basis of FCC's next strategic workforce plan. According to FCC officials, the plan will align with FCC's strategic plan and OPM's requirements for small agencies. It will include metrics on specific HR and workforce activities to evaluate the effectiveness and implementation of the plan's strategic goals. The plan will provide a roadmap for implementing the strategies but include flexibility to meet the dynamic and changing FCC organizational requirements. Given the ongoing nature of FCC's work in this area, we are keeping this recommendation open until OPM and FCC complete their work product.
    Director: Dicken, John E
    Phone: (202)512-7043

    2 open recommendations
    Recommendation: To address state agency practices and external pressure that may compromise survey accuracy, the Administrator of CMS should reestablish expectations through guidance to state survey agencies that noncitation practices--official or unofficial--are inappropriate, and systematically monitor trends in states' citations.

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

    Comments: September 2017: HHS reported CMS is working to address this recommendation. We will update the status of this recommendation when we receive further information. September 2016: CMS has not yet provided additional information. GAO will update the recommendation, as appropriate, when information is received. July 2015: CMS indicated it will provide GAO with updated actions in early 2016. May 2014: Though the best method to address external pressures on State Agencies was not identified, CMS is continuing to address the consistency, effectiveness, and integrity of the survey process through the following activities: reviewing citation patterns for the nursing home surveys; systematically identifying and testing opportunities to make the survey process more efficient and effective; and holding monthly CO and RO calls to address consistencies in the survey and enforcement process. CMS Regional Offices also routinely hold conference calls (e.g., monthly) with the State Survey Agencies in their region to address survey, enforcement and certification issues and conduct the federal validation survey of the state's findings. CMS is looking to review specific regulatory deficiencies for trends and areas where additional guidance is needed. Anticipated completion date of October 31, 2014. June 2013: Though the best method to address external pressures on State Agencies was not identified. CMS is continuing to address the consistency, effectiveness, and integrity of the survey process through the following activities: reviewing citation patterns for the nursing home surveys; systematically identifying and testing opportunities to make the survey process more efficient and effective; and holding monthly CO and RO calls to address consistencies in the survey and enforcement process. CMS Regional Offices also routinely hold conference calls (e.g., monthly) with the State Survey Agencies in their region to address survey, enforcement and certification issues and conduct the federal validation survey of the state's findings. September 2010: CMS held a State/Federal meeting in April 2010. The discussion with the State/Federal meeting did not shed light on best method to address possible external pressures on State Agencies. Some expressed that poor documentation/inadequate investigation may cause deficiencies to be dropped and not necessarily external pressure. They will continue to work on developing next steps.
    Recommendation: To address state agency practices and external pressure that may compromise survey accuracy, the Administrator of CMS should establish expectations through guidance to state survey agencies to communicate and collaborate with their CMS regional offices when they experience significant pressure from legislators or the nursing home industry that may affect the survey process or surveyors' perceptions.

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

    Comments: September 2017: HHS reported CMS is working to address this recommendation. We will update the status of this recommendation when we receive further information. September 2016: CMS has not yet provided additional information. GAO will update the recommendation, as appropriate, when information is received. July 2015: CMS indicated it will provide GAO with updated actions in early 2016. May 2014: CMS has undertaken a broader review of both the QIS and traditional survey processes, and the extent to which the methodology and guidance result in an effective and efficient survey process. In August 2012, CMS convened a broad group of surveyors to address these issues and make recommendations which have resulted in continuing work to develop and test alternative guidance and processes. CMS is looking to review specific regulatory deficiencies for trends and areas where additional guidance is needed. Anticipated Completion date of December 31, 2014. June 2013: Though the best method to address external pressures on State Agencies was not identified. CMS is continuing to address the consistency, effectiveness, and integrity of the survey process through the following activities: reviewing citation patterns for the nursing home surveys; systematically identifying and testing opportunities to make the survey process more efficient and effective; and holding monthly CO and RO calls to address consistencies in the survey and enforcement process. CMS Regional Offices also routinely hold conference calls (e.g., monthly) with the State Survey Agencies in their region to address survey, enforcement and certification issues and conduct the federal validation survey of the state's findings. September 2010: CMS held a State/Federal meeting in April 2010. The discussion with the State/Federal meeting did not shed light on best method to address possible external pressures on State Agencies. CMS will continue to work on developing next steps.
    Director: Goldstein, Mark L
    Phone: (202) 512-3000

    2 open recommendations
    Recommendation: To improve the effectiveness and accountability of FCC's efforts to oversee wireless phone service, the Chairman of the Federal Communications Commission should direct the commission to develop goals and related measures for FCC's informal complaint-handing efforts that clearly articulate intended outcomes and address important dimensions of performance.

    Agency: Federal Communications Commission
    Status: Open

    Comments: In its February 5, 2010 response, FCC stated that it would consider establishing meaningful and measurable outcome-based standards in the context of its efforts to reassess goals for the mediation of informal consumer complaints. FCC noted that it already has basic performance metrics for responding to consumer complaints in a timely manner and will examine ways to automate such responses and provide them by email, which may be more efficient than processing these complaints manually and mailing a paper response. In June 2011, FCC stated it had taken steps to improve its complaint-handling efforts by increasing staff training and beginning an effort to revise its complaint coding and intake process, which it expects to complete by the end of fiscal year 2011. FCC also stated it is considering other enhancements for fiscal year 2012. However, this response did not mention any direct action in response to the recommendation. In May 2012, FCC stated it had begun an effort to improve its informal complaint-handling, including revising its complaint intake and coding procedures with an emphasis on collecting information to enhance policymaking and compliance activities. The response did not specifically mention goals and measures, but said the effort was ongoing and expected to continue through the end of 2012. In August 2013, FCC stated it was considering a proposal for comprehensive reform to its consumer complaint process. The agency hoped to institute performance measures for the consumer complaint process as part of the reform. In June 2014, FCC staff said that the FCC Chairman had set a goal to reform the agency's complaint process by the end of 2014. In August 2016, FCC staff said that the agency is working to develop performance metrics for its complaint-handling efforts. We will continue to follow up with FCC about its efforts.
    Recommendation: To better ensure a systemwide focus in providing oversight of wireless phone service and improve FCC's partnership with state agencies that also oversee this service, the Chairman of the Federal Communications Commission should direct the commission to develop and issue guidance delineating federal and state authority to regulate wireless phone service, including pulling together prior rulings on this issue; addressing the related open proceedings on truth-in-billing and early termination fees; and, if needed, seeking appropriate statutory authority from Congress.

    Agency: Federal Communications Commission
    Status: Open

    Comments: In its February 5, 2010 response, FCC noted that the Notice of Inquiry on Consumer Information and Disclosure it released on August 9, 2009, provides an opportunity for the agency to review prior rulings and related open proceedings. The response also stated that FCC's Wireless Bureau and Consumer and Governmental Affairs Bureau are working together to review areas of the Communications Act where clarification is needed regarding state and federal roles for oversight of wireless phone service. In June 2011, FCC stated that it was continuing to hold regular meetings with associations representing state agency officials, but did not mention taking any action to directly address the recommendation. In May 2012, FCC stated that the topic of wireless regulation is discussed during intergovernmental webinars FCC hosts with state and local government offices, but did not indicate it had developed and issued guidance as called for in the recommendation. In August 2013, FCC stated that it has not issued any formal guidance on delineating federal and state wireless oversight authority. In June 2014, FCC stated that the commission was considering making changes to its truth-in-billing rules by the end of 2014 and that such a proceeding would include addressing how FCC partners with states in protecting wireless consumers. In July 2016, FCC said that it planned to address this issue in December 2017.
    Director: Jones, Yvonne D
    Phone: (202) 512-9095

    2 open recommendations
    Recommendation: If pilot projects are approved by EEOC, the Acting Chairman of EEOC should direct pilot project officials to develop for each pilot project an evaluation plan that includes key features to improve the likelihood that pilot project evaluations will yield sound results, such as (1) well-defined, clear, and measurable objectives; measures that are directly linked to the program objectives; criteria for determining pilot program performance; (2) a way to isolate the effects of the pilot programs; (3) a data analysis plan for the evaluation design; and (4) a detailed plan to ensure that data collection, entry, and storage are reliable and error free.

    Agency: Equal Employment Opportunity Commission
    Status: Open

    Comments: According to EEOC officials, the agency is in the process of proposing changes in regulations that would allow use of the pilot programs. The EEOC must then send the guidance to OMB for its approval. Depending on what happens during that process, the guidance could be returned to EEOC for additional consideration. However, once approved, the EEOC can then implement the pilot programs and address our recommendations. These recommendations were to include an evaluation plan in the programs. As part of the evaluation plan, we also recommended that the EEOC adopt an appropriate methodology that could assess the success of the programs. Therefore, we are keeping the recommendation open. 12/2011: In providing comments on this report, EEOC concurred with this recommendation. While the agency has not implemented the recommendation, it is proposing changes to the Federal sector regulatory process that would allow the use of pilot projects subject to Commission approval. EEOC has sent a notice of proposed rulemaking (NPRM) to 170 agencies to solicit their comments on pilot programs to test alternative approaches to administering the EEOC complaint process. EEOC has received and is reviewing comments from the 33 agencies which submitted comments on the proposed draft. According to an EEOC official, EEOC currently is analyzing the comments on the NPRM and drafting the Final Rule. Once approved by EEOC, we will request and review EEOC's plans to evaluation the pilot projects. 5/28/13: According to EEOC, pilot projects in the Federal sector were included in the Notice of Proposed Rule Making (NPRM) that would modify EEOC regulations governing the Federal Sector process. That regulation is currently under consideration by the Commission. At the time of our contact, EEOC did not have a timeframe for a decision. Further, after EEOC's decision, it would then go to OMB for review and approval before the final rule is published. We recently contacted the EEOC and have a meeting scheduled for 12/17/16 to discuss the status of the pilot program and the recommendations.
    Recommendation: If pilot projects are approved by EEOC, the Acting Chairman of EEOC should direct commission staff to review and approve pilot projects' evaluation plans to increase the likelihood that evaluations will yield methodologically sound results, thereby supporting effective program and policy decisions.

    Agency: Equal Employment Opportunity Commission
    Status: Open

    Comments: According to EEOC officials, the agency is in the process of proposing changes in regulations that would allow use of the pilot programs. The EEOC must then send the guidance to OMB for its approval. Depending on what happens during that process, the guidance could be returned to EEOC for additional consideration. However, once approved, the EEOC can then implement the pilot programs and address our recommendations. These recommendations were to include an evaluation plan into the programs. As part of the evaluation plan, we also recommended that the EEOC adopt an appropriate methodology that could assess the success of the programs. Therefore, we are keeping the recommendation open. 12/2011: In providing comments on this report, EEOC concurred with this recommendation. While the agency has not implemented the recommendation, it is proposing changes to the Federal sector regulatory process that would allow the use of pilot projects subject to Commission approval. EEOC has sent a notice of proposed rulemaking (NPRM) to 170 agencies to their solicit comments on pilot programs to test alternative approaches to administering the EEOC complaint process. EEOC has received and is reviewing comments from the 33 agencies who submitted comments on the proposed draft. According to an EEOC official, EEOC currently is analyzing the comments on the NPRM and drafting the Final Rule. Once approved by EEOC, we will request and review information on EEOC's efforts to review and approve evaluation plans for the pilot projects. 12/23/2011: According to EEOC, pilot projects in the Federal sector were included in the Notice of Proposed Rule Making (NPRM) that would modify EEOC regulations governing the Federal Sector process. That regulation is currently under consideration by the Commission. At the time of our contact, EEOC did not have a timeframe for a decision. Further, after EEOC's decision, it would then go to OMB for review and approval before the final rule is published. We recently contacted the EEOC and have a meeting scheduled for 12/17/16 to discuss the status of the pilot program and the recommendations.
    Director: Clark, Cheryl E
    Phone: (202)512-9521

    1 open recommendations
    Recommendation: The IRS should direct the appropriate IRS officials to establish procedures requiring that each physical security analyst conduct a periodic documented review of the Emergency Signal History Report and emergency contact list for its respective location to ensure that (1) appropriate corrective actions have been planned for all incidents reported by the central monitoring station and (2) the emergency contact list for each location is current and includes only appropriate contacts.

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

    Comments: IRS's efforts to address this recommendation are ongoing. In August 2016, IRS updated the IRM to require that (1) corrective actions are planned for all incidents reported by the central monitoring station and (2) the emergency contact list for each location is current and includes only appropriate contacts. IRS stated that in fiscal year 2017 it will update procedures and provide training to employees to help ensure that the updates to the guidance are communicated to affected employees. We will continue to evaluate IRS's corrective actions during our fiscal year 2017 audit.
    Director: Clark, Cheryl E
    Phone: (202)512-9377

    1 open recommendations
    Recommendation: The Finance Officer at the Commission's European Regional (ER) office should instruct and monitor approving officials to ensure that expenditure transactions are dated when goods and services are received and approved before payments are processed.

    Agency: American Battle Monuments Commission: European Regional Office
    Status: Open

    Comments: During our fiscal years 2009, 2010, and 2011 financial statement audits, we continued to find expenditure transactions being processed prior to the goods or services being received and approved for payment. During our fiscal year 2012 audit, the Commission informed us that since the transition to a new financial management system in August 2011, all receiving is conducted in the iProcurement system (part of the Oracle accounting system) and must be complete before an invoice is processed for payment in Oracle. Although we found that invoices were approved before payment, we continued to find instances where the invoices were not dated and/or signed when goods or invoices were received. During fiscal year 2017, the Commission informed us that they developed a related policy to address our recommendation. However, the Commission has not provided documentation or an explanation of the controls used by management for monitoring (i.e. evaluating or reviewing) the effective implementation of the procedures established related to this recommendation. Therefore, we will continue to follow up on this open recommendation with the Commission at a later date.
    Director: Williams, Orice M
    Phone: (202)512-5837

    1 open recommendations
    Recommendation: To address the current information gap in Regulation SHO for prime brokerage arrangements and mitigate the impact of any unintended consequences caused by SEC rules, as well as ensure consistent implementation of SEC rules by the industry, the Chairman of the Securities and Exchange Commission should finalize, in an expedited manner upon finalization of the temporary rule, the revised 1994 Prime Broker Letter.

    Agency: United States Securities and Exchange Commission
    Status: Open

    Comments: As of 7/18/13, the revised Prime Broker letter has not been finalized.
    Director: Gomez, Jose A
    Phone: (202)512-2649

    1 open recommendations
    Recommendation: To enhance FDA's oversight of dietary supplements and foods with added dietary ingredients, and to better enable FDA to meet its responsibility to regulate dietary supplements that contain new dietary ingredients, the Secretary of the Department of Health and Human Services should direct the Commissioner of FDA to issue guidance to clarify when an ingredient is considered a new dietary ingredient, the evidence needed to document the safety of new dietary ingredients, and appropriate methods for establishing ingredient identity.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: In July 2011, FDA published draft guidance for industry on new dietary ingredient notifications and related issues. This draft guidance includes information on when a dietary ingredient is considered new, evidence of safety, and methods for ingredient identity. We are waiting for the draft guidance to become final to close the recommendation.
    Director: Crosse, Marcia G
    Phone: (202)512-3407

    1 open recommendations
    Recommendation: The Secretary of Health and Human Services should direct the FDA Commissioner to expeditiously take steps to issue regulations for each class III device type currently allowed to enter the market through the 510(k) process. These steps should include issuing regulations to (1) reclassify each device type into class I or class II, or requiring it to remain in class III, and (2) for those device types remaining in class III, require approval for marketing through the PMA process.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: FDA has taken steps to respond to this recommendation; however we are leaving the recommendation open because the agency has not yet taken final steps to reclassify or require premarket approval (PMA) for two class III device types allowed to enter the market through the less stringent 510(k) process. In 2009, FDA began a 5-step process to reclassify or to require PMAs for 26 class III device types. This process was modified by the Food and Drug Administration Safety and Innovation Act (FDASIA)--instead of issuing regulations as the final step, FDA issues an administrative order to reclassify or require PMAs for the device types. In 2014, the agency reported it had set a goal to have all remaining devices finalized by the second quarter of 2015; however, as of August 2017, FDA had not finished the process of reclassifying or requiring PMAs for 2 of 26 devices types. The agency reported completing the process for 24 device types, and provided new planned milestones to complete the process for the remaining device types by the middle of 2018. We will leave this recommendation open until FDA makes progress in reclassifying or requiring PMAs for the remaining device types.
    Director: Trimble, David C
    Phone: (202)512-6225

    2 open recommendations
    Recommendation: Congress may wish to consider amending CSB's authorizing statute or the Inspector General Act of 1978 to permanently give Environmental Protection Agency's (EPA) Inspector General the authority to serve as the oversight body for the agency.

    Agency: Congress
    Status: Open

    Comments: Congress has not taken action yet.
    Recommendation: As Congress prepares the appropriation of the EPA Inspector General, it may wish to consider providing the Inspector General with appropriations and staff allocations specifically for the audit function of CSB via a direct line in the EPA appropriation.

    Agency: Congress
    Status: Open

    Comments: Congress has not taken action yet.
    Director: Clark, Cheryl E
    Phone: (202) 512-3000

    1 open recommendations
    Recommendation: To address other issues that may exist in IRS's master files that affect penalty calculations, the Commissioner of Internal Revenue should direct appropriate IRS officials to, in instances where programs are not functioning in accordance with the intent of the IRM, take appropriate action to correct the programs so that they function in accordance with the IRM.

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

    Comments: According to IRS, it had substantially completed its corrective actions to address 19 penalty programming issues it had identified from its internal assessment of penalty computation programs. However, as of September 30, 2016, IRS had not provided us with supporting documentation to validate that it completed the corrective actions. We will continue to evaluate IRS's actions to address this recommendation during our fiscal year 2017 financial statement audit.
    Director: Iritani, Katherine M
    Phone: (202)512-3000

    1 open recommendations
    Recommendation: To improve the oversight of states' Medicaid supplemental payments, the Administrator of CMS should develop a strategy to identify all of the supplemental payment programs established in states' Medicaid plans and to review those programs that have not been subject to review under CMS's August 2003 initiative.

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

    Comments: As of July 2016, HHS officials reported that they 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: Siggerud, Katherine A
    Phone: (202)512-3000

    1 open recommendations
    Recommendation: Taking action to address the challenges FMCSA faces to ensure that its drug testing program detects drivers who are using illegal drugs, and to keep drivers who have tested positive off the road until they have completed the return-to-duty process, provides an opportunity to improve safety on the roads. In order to assist the Department of Transportation (DOT) and FMCSA in addressing these challenges, and thereby improving road safety, Congress may wish to consider adopting legislation to ban subversion products.

    Agency: Congress
    Status: Open

    Comments: On February 4, 2009, Representative Engel introduced the Drug Testing Integrity Act of 2009 in the House of Representatives. The Act would ban products designed to defraud drug tests. On February 15, 2011 Representative Engel re-introduced the bill, which was referred to the House Committee on Energy and Commerce and then to the Subcommittee on Commerce, Manufacturing, and Trade. Representative Engel re-introduced the bill in the 113th Congress in May of 2013. However, the bill has not been reintroduced since.
    Director: Iritani, Katherine M
    Phone: (202)512-3000

    1 open recommendations
    Recommendation: To enhance the transparency of CMS oversight and clarify and communicate the types of allowable state financing arrangements, the Administrator of CMS should provide each state CMS reviews under its initiative with specific and written explanations regarding agency determinations on the allowability of various arrangements for financing the nonfederal share of Medicaid payments and make these determinations available to all states and interested parties.

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

    Comments: As of July 2016, HHS officials reported that they 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: Shear, William B
    Phone: (202)512-4325

    1 open recommendations
    Recommendation: To ensure compliance with federal contracting regulations and to more transparently disclose the extent to which subcontracting opportunities are available to small businesses, the Secretaries of Homeland Security and Defense and the Administrator of General Services should consider asking their respective Inspectors General to conduct a review at an appropriate future date to ensure that this guidance and related requirements are being followed.

    Agency: Department of Homeland Security
    Status: Open

    Comments: DHS issued a chapter on its small business subcontracting program in its DHS Acquisition Manual in October 2009 and developed a subcontracting plan checklist that officials are to use when awarding a contract. In May 2010 DHS officials claimed that these documents are examples of progress they have made to address the recommendation on ensuring compliance with federal contracting regulations and other related requirements. After reviewing these documents we disagreed with the agency and do not believe that these documents constitute agency guidance on the contract administration duties to monitor contractor compliance with subcontracting plan reporting requirements.
    Director: Stephenson, John B
    Phone: (202)512-6225

    1 open recommendations
    Recommendation: The Administrator, EPA, should take a number of steps to further protect the American public from elevated lead levels in drinking water. Specifically, to improve EPA's ability to oversee implementation of the lead rule and assess compliance and enforcement activities, EPA should ensure that data on water systems' test results, corrective action milestones, and violations are current, accurate, and complete.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: In June 2016, EPA highlighted its efforts to improve accuracy and timeliness of data submissions related to the Safe Drinking Water Information System (SDWIS)and other actions. The agency's attention to data quality has been increasing for some time, and been given greater scrutiny due to recent concerns about elevated lead in drinking water. For example, EPA indicated that its SDWIS coordinators in the regions review all SDWIS data submissions for accuracy and timeliness before approving submittal to the agency. EPA provides the Regions and the States with a data quality matrix report that gives metrics on the accuracy and timeliness of the last submission, after each quarterly submission. In addition, EPA described a lead and copper report that states can use to view their data in EPA's data warehouse and compare it to what they have in their SDWIS State (or other) system. EPA described additional efforts it has had underway in recent years to improve data quality and completeness. For example, the Agency has focused on promoting electronic reporting of drinking water data through development of the Compliance Monitoring Data Portal. This is expected to be completed by September, 2016. EPA is also developing SDWIS Prime to improve state program efficiency, automate candidate violation notifications, increase data submission quality, and promote reporting of compliance monitoring data. We will continue to monitor these efforts and reevaluate whether water systems' test results, corrective action milestones and violations are current, accurate and complete subsequent to the completion of the Compliance Monitoring Data Portal and SDWIS Prime but until then the status of this recommendation remains open.