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    Results:

    Subject Term: "GAO's fiscal year"

    3 publications with a total of 12 open recommendations
    Director: Clark, Cheryl E
    Phone: (202)512-9377

    10 open recommendations
    Recommendation: The IRS Commissioner should direct the appropriate IRS officials to develop and implement a process to reasonably assure that IRS operating divisions and the information technology (IT) organization effectively coordinate with the Chief Financial Officer (CFO) organization when making programming changes to information systems affecting financial reporting.

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

    Comments: IRS agreed with this recommendation. IRS stated that by December 2017, the Information Technology (IT) organization, in collaboration with the Chief Financial Officer (CFO) organization, will develop and implement a process to reasonably assure that IRS operating divisions and the IT organization effectively coordinate with the CFO organization when making programming changes to information systems affecting financial reporting. We will follow-up during our audit of IRS's FY 2017 financial statements to determine the status of this recommendation.
    Recommendation: The IRS Commissioner should direct the appropriate IRS officials to research and determine the reason the IT organization did not follow IRS policy to thoroughly test programming changes related to the automation of specific penalty abatement procedures to reasonably assure that they worked as intended before implementation. Based on this determination, the IRS Commissioner should direct the appropriate IRS officials to establish a process to better ensure compliance with existing policies for testing programming changes, including the use and review of the Applications Development transmittal checklist when developing program changes and retention of test results.

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

    Comments: IRS agreed with this recommendation. IRS stated that by June 2018, the IT organization will research IRS policies and practices for testing programming changes to determine what modifications may be needed to reasonably assure programming changes work as intended before implementation. Based on this research, the IT organization will update the affected policies and implement any related process changes, as needed. We will follow-up during our audit of IRS's FY 2017 financial statements to determine the status of this recommendation.
    Recommendation: The IRS Commissioner should direct the appropriate IRS officials to strengthen the process for reasonably assuring that the Internal Revenue Manual (IRM) is reviewed annually to align with the current control procedures and guidance being implemented by agency personnel. This should include a mechanism for reasonably assuring that program owner directors (1) review their respective program control activities and related guidance annually and timely update the IRM as needed, (2) document their reviews, and (3) utilize interim guidance and supplemental guidance correctly for their intended purposes.

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

    Comments: IRS agreed with this recommendation. IRS stated that by March 2018, the Research, Applied Analytics and Statistics organization will strengthen the process to reasonably assure that all IRMs are reviewed annually to align with the current control procedures and guidance being implemented by IRS personnel. This will include a mechanism to reasonably assure that program owner directors (1) review their respective program control activities and related guidance annually, and update the IRM timely, if needed; (2) document their reviews; and (3) use interim guidance and supplemental guidance correctly for their intended purposes. We will follow-up during our audit of IRS's FY 2017 financial statements to determine the status of this recommendation.
    Recommendation: The IRS Commissioner should direct the appropriate IRS officials to ensure that the respective Agency-Wide Shared Services IRM and supplemental guidance related to the frequency of performing (1) emergency/alarm contact-list validation, (2) duress alarm inventory validation, and (3) federal security risk assessments are consistent.

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

    Comments: IRS agreed with this recommendation and considers it closed. IRS stated that in February 2017, the Agency-Wide Shared Services (AWSS) organization updated SOP-17-0002, Alarm Notification, Testing and Maintenance, to synchronize the frequency of performing (1) emergency/alarm contact-list validation; (2) duress alarm inventory validation; and (3) federal security risk assessments, with revised IRM 10.2.14.9, Methods of Providing Protection, Detection Equipment, and IRM 10.2.11.2.5 (3), Facility Security Risk Management. We will assess IRS's actions during our fiscal year 2017 financial statement audit.
    Recommendation: The IRS Commissioner should direct the appropriate IRS officials to update the respective (1) Privacy, Governmental Liaison and Disclosure and (2) CFO IRM sections related to the definition of the tax gap to align with the current understanding followed by IRS personnel.

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

    Comments: IRS agreed with this recommendation. IRS stated that in April 2017, the CFO organization updated IRM 1.34.1.2 (124) Revenue Accounting, Definitions and Acronyms, to align the tax gap definition with the current understanding followed by IRS personnel. Further, by February 2018, the Privacy, Governmental Liaison and Disclosure organization will remove the tax gap definition from IRM 11.4.1.3.1.2, Tax Gap Initiatives. We will follow-up during our audit of IRS's FY 2017 financial statements to determine the status of this recommendation.
    Recommendation: The IRS Commissioner should direct the appropriate IRS officials to revise the applicable IRM sections pertaining to manual refunds to require employees to verify the validity of the digital signatures on the manual refund request forms and the manual refund signature authorization forms.

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

    Comments: IRS agreed with this recommendation. IRS stated that by March 2018, the Wage and Investment (W&I) organization will revise the applicable IRM manual refund sections to require that employees validate the digital signatures on the manual refund request forms and the manual refund signature authorization forms. We will follow-up during our audit of IRS's FY 2017 financial statements to determine the status of this recommendation.
    Recommendation: The IRS Commissioner should direct the appropriate IRS officials to revise system access rights in Human Resources (HR) Connect to prevent HR assistants within the Employment Operations office from approving and releasing pay-related personnel actions to the National Finance Center (NFC).

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

    Comments: IRS agreed with this recommendation and considers it closed. IRS stated that in February 2017, the Human Capital Office (HCO) revised system access rights in HR Connect to prevent the Employment Operations Office HR assistants from approving and releasing pay-related personnel actions to the National Finance Center (NFC). We will assess IRS's actions during our fiscal year 2017 financial statement audit.
    Recommendation: The IRS Commissioner should direct the appropriate IRS officials to revise the HR Connect HR User Profiles Desk Guide to clearly indicate that HR assistants within the Employment Operations office should not be granted access to approve and release pay-related personnel actions to NFC.

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

    Comments: IRS agreed with this recommendation and considers it closed. IRS stated that in February 2017, HCO revised the HR Connect HR User Profiles Desk Guide to clearly indicate that the Employment Operations Office HR assistants should not be granted access to approve and release pay-related personnel actions to NFC. We will assess IRS's actions during our fiscal year 2017 financial statement audit.
    Recommendation: The IRS Commissioner should direct the appropriate IRS officials to establish and implement procedures to periodically review the process for determining the intragovernmental costs and costs with the public for each major program reported in the notes to the financial statements to provide reasonable assurance that these amounts are reliable and fairly presented.

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

    Comments: IRS agreed with this recommendation. IRS stated that by February 2018, the CFO organization will establish and implement procedures to review periodically the process for determining intragovernmental and public costs for each major program reported in the notes to the financial statements, providing reasonable assurance that these amounts are reliable and presented fairly. We will follow-up during our audit of IRS's FY 2017 financial statements to determine the status of this recommendation.
    Recommendation: The IRS Commissioner should direct the appropriate IRS officials to provide clear guidelines as to what events constitute removal from IRS premises and the disposal date that should be recorded in its inventory system, either through an update of the IRM or other property and equipment-related desk guides.

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

    Comments: IRS agreed with this recommendation. IRS stated that by December 2017, the AWSS organization will provide clear guidelines on events that constitute removal of trackable property and equipment assets from IRS premises, and the disposal date that should be recorded in its inventory system, either by updating the IRM or the property and equipment-related desk guides. We will follow-up during our audit of IRS's FY 2017 financial statements to determine the status of this recommendation.
    Director: Dalkin, James R
    Phone: (202) 512-3133

    1 open recommendations
    Recommendation: The U.S. Securities and Exchange Commission should direct the COO and CFO to implement controls, such as periodic reviews of asset dispositions, to help reasonably assure that SEC's procedures for the preparation and maintenance of documentation related to the disposition of assets are consistently implemented and that any deviations from established procedures are documented.

    Agency: United States Securities and Exchange Commission
    Status: Open

    Comments: SEC Officials are still working on corrective actions as of the end of fiscal year 2016. We will follow up on this recommendation during our fiscal year 2017 SEC financial statement audit.
    Director: Chaplain, Cristina T
    Phone: (202)512-3000

    1 open recommendations
    Recommendation: The Secretary of Defense should direct MDA to ensure that developmental hardware and software changes are not made to the operational baseline that disrupt the assessments needed to understand the capabilities and limitations of new BMDS developments.

    Agency: Department of Defense
    Status: Open

    Comments: In providing comments on this report, the agency concurred with this recommendation. In the June 2010 Ballistic Missile Defense System Accountability Report (BAR), Missile Defense Agency (MDA) provided some operational baselines and continues to do so annually. Nonetheless, configuration changes continue to pose challenges to a thorough assessment of the BMDS architecture. For example, the Director, Operational Test and Evaluation stated that the many configurations of the fielded ground-based interceptor inhibits a full evaluation of the GMD program. Moreover, some changes to BMDS elements are still delivered while testing of the architecture is already underway. We will continue to assess whether MDA fully adopts an approach allowing time for the warfighter and testers to fully understand hardware and software before placing it in the operational baseline.