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    Subject Term: "Internal controls"

    578 publications with a total of 2034 open recommendations including 195 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: Diana Maurer
    Phone: (202) 512-8777

    3 open recommendations
    Recommendation: The Director of the USMS should develop specific documented guidance--both for the current and new processes--to enhance raters' ability to consistently interpret and apply experience-based benchmarks for GS-14 and GS-15 positions and competency-based benchmarks for GS-13 positions when evaluating candidate qualifications. (Recommendation 1)

    Agency: Department of Justice: United States Marshals Service
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: The Director of the USMS should develop and implement a mechanism to provide specific feedback to employees on the results of the promotion process, including their readiness for promotion. (Recommendation 2)

    Agency: Department of Justice: United States Marshals Service
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: The Director of the USMS should develop and implement an agency-wide action plan to more fully understand and address areas where employees express negative perceptions of the merit promotion process. Consistent with Office of Personnel Management guidance in this area, the plan should specify (1) time frames for accomplishing the actions, (2) who will be responsible for implementing the actions, (3) who will be affected by the actions, (4) the resources required, and (5) a plan to communicate these actions to managers and employees. (Recommendation 3)

    Agency: Department of Justice: United States Marshals Service
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: Seto J. Bagdoyan
    Phone: (202) 512-6722

    4 open recommendations
    Recommendation: The NIST Director should incorporate elements of key practices into the implementation of the Security Sprint action plans, by establishing a comprehensive communication strategy for employees; interim milestone dates; and measures to assess effectiveness. (Recommendation 1)

    Agency: Department of Commerce: National Institute of Standards and Technology
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: The Director of the Office of Security (OSY), in coordination with the NIST Director, should conduct an evaluation of the effectiveness of the current security management structure as compared to a consolidated security structure, centrally managed by OSY, to identify the most effective and feasible approach to physical security at NIST. (Recommendation 2)

    Agency: Department of Commerce: Office of Security
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: The Director of OSY should ensure that the draft Commerce risk management policy is finalized and implemented in accordance with the ISC's RMP Standard, by requiring the following: (1) Use and documentation of a sound risk assessment methodology that assesses the threats, vulnerabilities, and consequences for each of the undesirable events required by the RMP Standard, and use of these three factors to measure risk. (2) Documentation of key risk management decisions, such as justification and tenants' approval for facility security level (FSL) determinations, justification for deviation from baseline levels of risk or protection, as well as risk acceptance and consideration of alternative countermeasures. (3) Establishment of a facility security committee (FSC) at multitenant facilities and campuses, including locations such as the NIST Boulder campus. (4) ISC training for all OSY assessors and the individuals responsible for deciding to implement countermeasures and accepting risk. (Recommendation 3)

    Agency: Department of Commerce: Office of Security
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: The NIST Director should finalize and implement risk management policies and procedures, ensuring that they contain a formal coordination mechanism between OSY and NIST and are aligned with Commerce's revised risk management policy, particularly with regard to establishing FSCs. (Recommendation 4)

    Agency: Department of Commerce: National Institute of Standards and Technology
    Status: Open

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

    2 open recommendations
    Recommendation: CAPE, in coordination with the military departments and other DOD entities serving as offices of primary responsibility for implementing the recommendations, should develop additional guidance for these offices to identify associated risks and document information about these risks in the centralized tracking tool. (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: DOD CIO--in coordination with CAPE, the military departments, Joint Staff, and U.S. Strategic Command--as the draft template and any other additional tools to aid in their approach are finalized, should identify and communicate to NC3 stakeholders performance measures and milestones to assist in tracking the progress of implementation of the recommendations from the 2015 NC3 report and evaluating the outcomes of implementation actions, and risks associated with the implementation of the recommendations from the 2015 NC3 report. (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.
    Director: Nancy Kingsbury
    Phone: (202) 512-2700

    1 open recommendations
    Recommendation: To help ensure that federal agencies obtain the evidence needed to address the most important questions to improve program implementation and performance, the Director of the Office of Management and Budget should direct each of the 24 Chief Financial Officer Act agencies to prepare an annual agency-wide evaluation plan that describes the (1) key questions for each significant evaluation study that the agency plans to begin in the next fiscal year, and (2) congressional committees; federal, state and local program partners; researchers; and other stakeholders that were consulted in preparing their plan. (Recommendation 1)

    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: J. Christopher Mihm
    Phone: (202) 512-6806

    4 open recommendations
    Recommendation: The Director of OMB should revise and publicly issue OMB guidance--through an update to its Circular No. A-11, a memorandum, or other means--to provide time frames and associated milestones for implementing the federal program inventory. (Recommendation 2)

    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.
    Recommendation: The Director of OMB should consider--as OMB determines its strategy for resumed implementation of the federal program inventory--using a systematic approach, such as the information architecture framework, to help ensure that GPRAMA requirements and our past recommendations for the inventory are addressed. (Recommendation 3)

    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.
    Recommendation: The Director of OMB should work with the Performance Improvement Council to identify and share among agencies practices for expanding the use of data-driven performance reviews beyond agency priority goals, such as for other performance goals and at lower levels within agencies, that have led to performance improvements. (Recommendation 4)

    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.
    Recommendation: The Director of OMB should update Performance.gov to explain that quarterly reporting on the fiscal year 2014 through 2017 cross-agency priority goals and fiscal year 2016 and 2017 agency priority goals (APGs) was suspended, and provide the location of final progress updates for these goals. (Recommendation 1)

    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: Brenda S. Farrell
    Phone: (202) 512-3604

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

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

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

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

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

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

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

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

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

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

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

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

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

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: Gregory C. Wilshusen
    Phone: (202) 512-6244

    1 open recommendations
    Recommendation: The Director of the Office of Management and Budget, in consultation with the Secretary of Homeland Security, and the Chief Information Officers Council, should evaluate whether the full implementation of the capability maturity model developed by the Council of the Inspectors General on Integrity and Efficiency ensures that consistent and comparable results are achieved across all federal agencies. (Recommendation 1)

    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: Timothy J. DiNapoli
    Phone: (202) 512-4841

    7 open recommendations
    Recommendation: To enhance management attention to closing out contracts, the Secretary of Defense should develop a means for department-wide oversight into components' progress in meeting their goals on closing contracts and the status of contracts eligible for closeout. (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: To enhance management attention to closing out contracts, the Secretary of Health and Human Services should develop a means for department-wide oversight into components' progress in meeting their goals on closing contracts and the status of contracts eligible for closeout. (Recommendation 2)

    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 management attention to closing out contracts, the Secretary of Homeland Security should develop a means, either at the agency or the component level, to track where the contracts are in the closeout process, and establish goals and performance measures for closing contracts. (Recommendation 3)

    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 enhance management attention to closing out contracts, the Attorney General should direct the Senior Procurement Executive to ensure the development of a means to track data on the number and type of contracts eligible for closeout and where the contracts are in the closeout process, as well as a means to assess--at the agency or component level--progress by establishing goals and performance measures for closing contracts. (Recommendation 4)

    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 enhance management attention to closing out contracts, the Secretary of State should develop a means at the agency level to track data on the entirety of the number and type of contracts eligible for closeout, where the contracts are in the closeout process, and establish goals and performance measures for closing contracts. (Recommendation 5)

    Agency: Department of State
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To manage its incurred cost inventory, the Director, DCAA should assess and implement options for reducing the length of time to begin incurred cost audit work and establish related performance measures. (Recommendation 6)

    Agency: Department of Defense: Defense Contract Audit Agency
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To manage its incurred cost inventory, the Director, DCAA should comprehensively assess the use and effect of multi-year audits on both DCAA and contractors and establish related performance measures. (Recommendation 7)

    Agency: Department of Defense: Defense Contract Audit Agency
    Status: Open

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

    3 open recommendations
    Recommendation: The Director of NSF should require staff to follow written internal guidance for (1) using tools and templates NSF has developed for the process for setting indirect cost rates and (2) updating the agency's database to reflect the status of awardees for which NSF has cognizance and of indirect cost rate proposals. (Recommendation 1)

    Agency: National Science Foundation
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: The Director of NSF should add details to NSF's internal guidance for setting indirect cost rates specifying (1) the criteria to be used by the supervisor for assessing the level of risk and steps for mitigating the risks at each level and (2) the steps for supervisory review of the process for setting indirect cost rates and documentation of the results of the review. (Recommendation 2)

    Agency: National Science Foundation
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: The Director of NSF should add procedures to NSF's internal guidance for (1) implementing the applicable new provisions of the Uniform Guidance, including updating links to Office of Management and Budget guidance, and (2) monitoring the indirect cost rates that the Department of Interior sets on NSF's behalf. (Recommendation 3)

    Agency: National Science Foundation
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: Asif A. Khan
    Phone: (202) 512-9869

    2 open recommendations
    Recommendation: The DHS Under Secretary for Management should develop and implement effective processes and improve guidance to reasonably assure that future AAs fully follow AOA process best practices and reflect the four characteristics of a reliable, high-quality AOA process. (Recommendation 1)

    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: The DHS Under Secretary for Management should improve the Risk Management Planning Handbook and other relevant guidance for managing risks associated with financial management system modernization projects to fully incorporate risk management best practices, including (1) defining thresholds to facilitate review of performance metrics to determine when risks become unacceptable; (2) identifying and analyzing risks to include periodically reconsidering risk sources, documenting risks specifically related to the lack of sufficient, reliable cost and schedule information needed to help properly manage and oversee the project, and timely disposition of IV&V contractor-identified risks; (3) developing risk mitigation plans with specific risk-handling activities, the costs and benefits of implementing them, and contingency plans for selected critical risks; and (4) implementing risk mitigation plans to include establishing periods of performance for risk-handling activities and defining time intervals for updating and certifying the accuracy and completeness of information on risks in DHS's risk register. (Recommendation 2)

    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: Debra A. Draper
    Phone: (202) 512-7114

    6 open recommendations
    Recommendation: The Under Secretary for Health should further clarify when and for what purposes each national policy and guidance document type should be used, including whether guidance documents, such as program office memos, should be vetted and recertified. (Recommendation 1)

    Agency: Department of Veterans Affairs: Veterans Health Administration
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: The Under Secretary for Health should develop standard processes for consistently maintaining and disseminating guidance documents to each level of the organization. (Recommendation 2)

    Agency: Department of Veterans Affairs: Veterans Health Administration
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: The Under Secretary for Health should systematically obtain information on potential implementation challenges from VISNs and VAMCs and take the appropriate actions to address challenges prior to policy issuance. (Recommendation 3)

    Agency: Department of Veterans Affairs: Veterans Health Administration
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: The Under Secretary for Health should establish a mechanism by which program offices systematically obtain feedback from VISNs and VAMCs on national policy after implementation and take the appropriate actions. (Recommendation 4)

    Agency: Department of Veterans Affairs: Veterans Health Administration
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: The Under Secretary for Health should establish a standard policy exemption waiver process and centrally track and monitor approved waivers. (Recommendation 5)

    Agency: Department of Veterans Affairs: Veterans Health Administration
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: The Under Secretary for Health should establish a standard process, including designated oversight roles, to periodically monitor that local policies established by VISNs and VAMCs align with national policies. (Recommendation 6)

    Agency: Department of Veterans Affairs: Veterans Health Administration
    Status: Open

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

    1 open recommendations
    Recommendation: The Secretary of Veterans Affairs should track data that can help VA determine whether AVO improves recruitment and retention.

    Agency: Department of Veterans Affairs
    Status: Open

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

    4 open recommendations
    Recommendation: The Administrator of RHS should develop and implement a plan for ongoing monitoring, including testing and evaluation, of the obligation tool using relevant data. (Recommendation 1)

    Agency: Department of Agriculture: Rural Housing Service
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: The Administrator of RHS should develop controls to check the reasonableness of rental assistance agreement amounts calculated by the obligation tool. (Recommendation 2)

    Agency: Department of Agriculture: Rural Housing Service
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: The Administrator of RHS should develop controls to ensure that RHS uses the inflation rates from the President's economic assumptions in developing budget estimates. (Recommendation 3)

    Agency: Department of Agriculture: Rural Housing Service
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: The Administrator of RHS should provide guidance to Rural Development state offices that specifies that prior to obligating funds, staff are to review information related to a property's mortgage servicing status. (Recommendation 4)

    Agency: Department of Agriculture: Rural Housing Service
    Status: Open

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

    3 open recommendations
    Recommendation: To help ensure the availability of Pu-238 and RPS for space exploration, the Secretary of Energy should develop an implementation plan with milestones and interim steps for the department's management approach for Pu-238 and RPS production.

    Agency: Department of Energy
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To help ensure the availability of Pu-238 and RPS for space exploration, the Secretary of Energy should assess the long-term effects that known challenges may have on production quantities, time frames, or required funding, and communicate these potential effects to NASA.

    Agency: Department of Energy
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To help ensure the availability of Pu-238 and RPS for space exploration, the Secretary of Energy should develop a more comprehensive system to track more systemic risks, beyond the specific technical risks identified by individual laboratories.

    Agency: Department of Energy
    Status: Open

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

    1 open recommendations
    Recommendation: In implementing the age and gender adjustment, the Commissioner of Internal Revenue should consider taking steps to mitigate the limitations of the BCBS Standard plan premium cost data--such as by combining data from multiple FEHBP plans. If combining the costs of plans with different benefit structures, the Commissioner should consider whether an appropriate actuarial adjustment should be used. If the Commissioner interprets that the statute does not provide the flexibility to mitigate the limitations of the BCBS Standard plan premium cost data by combining data from multiple sources or by other means, the Commissioner should seek that authority from Congress.

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

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

    2 open recommendations
    Recommendation: To help foster strategic decision making and improvements in the acquisition of services, the Under Secretary of Defense for Acquisition, Technology, and Logistics should, as part of its effort to update the January 2016 instruction, reassess the roles, responsibilities, authorities, and organizational placement of key leadership positions, including functional domain experts, senior services managers, and component level leads.

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To help foster strategic decision making and improvements in the acquisition of services, the Under Secretary of Defense for Acquisition, Technology, and Logistics should, as part of its effort to update the January 2016 instruction, clarify the purpose and timing of the Services Requirements Review Board process to better align it with DOD's programming and budgeting processes.

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

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

    20 open recommendations
    Recommendation: To address demonstrated noncompliance with section 15(k) of the Small Business Act, as amended, the Director of the Defense Logistics Agency should comply with sections 15(k)(2), (k)(7), (k)(11), and (k)(17) or report to Congress on why the agency has not complied, including seeking any statutory flexibilities or exceptions believed appropriate.

    Agency: Department of Defense: Defense Logistics Agency
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To address demonstrated noncompliance with section 15(k) of the Small Business Act, as amended, the Secretary of Agriculture should comply with sections 15(k)(2), (k)(15), and (k)(17) or report to Congress on why the agency has not complied, including seeking any statutory flexibilities or exceptions believed appropriate.

    Agency: Department of Agriculture
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To address demonstrated noncompliance with section 15(k) of the Small Business Act, as amended, the Secretary of the Army should comply with section 15(k)(8) or report to Congress on why the agency has not complied, including seeking any statutory flexibilities or exceptions believed appropriate.

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To address demonstrated noncompliance with section 15(k) of the Small Business Act, as amended, the Secretary of Commerce should comply with sections 15(k)(2), (k)(8), (k)(11), and (k)(17) or report to Congress on why the agency has not complied, including seeking any statutory flexibilities or exceptions believed appropriate.

    Agency: Department of Commerce
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To address demonstrated noncompliance with section 15(k) of the Small Business Act, as amended, the Secretary of Defense should comply with sections 15(k)(5) and (k)(8) or report to Congress on why the agency has not complied, including seeking any statutory flexibilities or exceptions believed appropriate.

    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 address demonstrated noncompliance with section 15(k) of the Small Business Act, as amended, the Secretary of Education should comply with sections 15(k)(3) and (k)(11) or report to Congress on why the agency has not complied, including seeking any statutory flexibilities or exceptions believed appropriate.

    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 address demonstrated noncompliance with section 15(k) of the Small Business Act, as amended, the Secretary of Energy should comply with sections 15(k)(3), (k)(8), and (k)(17) or report to Congress on why the agency has not complied, including seeking any statutory flexibilities or exceptions believed appropriate.

    Agency: Department of Energy
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To address demonstrated noncompliance with section 15(k) of the Small Business Act, as amended, the Secretary of Housing and Urban Development should comply with sections 15(k) and (k)(11) or report to Congress on why the agency has not complied, including seeking any statutory flexibilities or exceptions believed appropriate.

    Agency: Department of Housing and Urban Development
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To address demonstrated noncompliance with section 15(k) of the Small Business Act, as amended, the Secretary of the Interior should comply with sections 15(k)(11) and (k)(17) or report to Congress on why the agency has not complied, including seeking any statutory flexibilities or exceptions believed appropriate.

    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.
    Recommendation: To address demonstrated noncompliance with section 15(k) of the Small Business Act, as amended, the Secretary of Labor should comply with sections 15(k)(2) and (k)(15) or report to Congress on why the agency has not complied, including seeking any statutory flexibilities or exceptions believed appropriate.

    Agency: Department of Labor
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To address demonstrated noncompliance with section 15(k) of the Small Business Act, as amended, the Secretary of the Navy should comply with section 15(k)(8) or report to Congress on why the agency has not complied, including seeking any statutory flexibilities or exceptions believed appropriate.

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To address demonstrated noncompliance with section 15(k) of the Small Business Act, as amended, the Secretary of State should comply with sections 15(k)(8) and (k)(17) or report to Congress on why the agency has not complied, including seeking any statutory flexibilities or exceptions believed appropriate.

    Agency: Department of State
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To address demonstrated noncompliance with section 15(k) of the Small Business Act, as amended, the Secretary of the Treasury should comply with sections 15(k)(8) and (k)(11) or report to Congress on why the agency has not complied, including seeking any statutory flexibilities or exceptions believed appropriate.

    Agency: Department of the Treasury
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To address demonstrated noncompliance with section 15(k) of the Small Business Act, as amended, the Secretary of Veterans Affairs should comply with sections 15(k)(3), (k)(8), and (k)(11) or report to Congress on why the agency has not complied, including seeking any statutory flexibilities or exceptions believed appropriate.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To address demonstrated noncompliance with section 15(k) of the Small Business Act, as amended, the Administrator of Environmental Protection Agency should comply with section 15(k)(15) or report to Congress on why the agency has not complied, including seeking any statutory flexibilities or exceptions believed appropriate.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To address demonstrated noncompliance with section 15(k) of the Small Business Act, as amended, the Administrator of the National Aeronautics and Space Administration should comply with section 15(k)(17) or report to Congress on why the agency has not complied, including seeking any statutory flexibilities or exceptions believed appropriate.

    Agency: National Aeronautics and Space Administration
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To address demonstrated noncompliance with section 15(k) of the Small Business Act, as amended, the Director of the Office of Personnel Management should comply with sections 15(k)(2), (k)(8), and (k)(17) or report to Congress on why the agency has not complied, including seeking any statutory flexibilities or exceptions believed appropriate.

    Agency: Office of Personnel Management
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To address demonstrated noncompliance with section 15(k) of the Small Business Act, as amended, the Commissioner of the Social Security Administration should comply with sections 15(k)(2), (k)(3), (k)(6), (k)(8), (k)(11), and (k)(15) or report to Congress on why the agency has not complied, including seeking any statutory flexibilities or exceptions believed appropriate.

    Agency: Social Security Administration
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To address demonstrated noncompliance with section 15(k) of the Small Business Act, as amended, the Administrator of the U.S. Agency for International Development should comply with sections 15(k)(15) and (k)(17) or report to Congress on why the agency has not complied, including seeking any statutory flexibilities or exceptions believed appropriate.

    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.
    Recommendation: As SBA continues to enhance the SBPAC peer review process, the SBA Administrator in her capacity as head of SBPAC should include more detailed guidelines than those used for the current process to facilitate a more in-depth review of agencies' compliance with section 15(k) requirements.

    Agency: Small Business Administration
    Status: Open

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

    4 open recommendations
    Recommendation: The Acting Director of DSCA should take steps to ensure the collection of data measuring the timeliness of the delivery of equipment and services to recipient countries. (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 Acting Director of DSCA should analyze data on all performance metrics to better identify deficiencies. (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 Acting Director of DSCA should develop a workforce plan. (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 Acting Director of DSCA should develop workload measures for its FMS workforce. (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.
    Director: David A. Powner
    Phone: (202) 512-9286

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

    Agency: Corporation for National and Community Service
    Status: Open

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

    Agency: Corporation for National and Community Service
    Status: Open

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

    Agency: Corporation for National and Community Service
    Status: Open

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

    2 open recommendations
    Recommendation: To help improve students' access to information so that they can make well-informed transfer decisions, the Secretary of Education should require schools to (1) disclose the list of schools with which they have articulation agreements online if the school has a website, and (2) clearly inform students, on the school's website if it has one, when no articulation agreements on credit transfer are in place. If the department determines that it does not have the authority to require this, it should nonetheless encourage schools to take these actions (through guidance or other means).

    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 help improve students' access to information so that they can make well-informed transfer decisions, the Secretary of Education should provide students and their families with general transfer information, for example by developing a consumer guide and posting it on Education's website or augmenting transfer information already provided on the website, to help increase awareness of key considerations when transferring schools.

    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.
    Director: Katherine Iritani
    Phone: (202) 512-7114

    1 open recommendations
    Recommendation: To improve CMS's oversight of states' MLTSS programs, the Administrator of CMS should take steps to identify and obtain key information needed to oversee states' efforts to monitor beneficiary access to quality services, including, at a minimum, obtaining information specific to network adequacy, critical incidents, and appeals and grievances.

    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: Kathryn A. Larin
    Phone: (202) 512-7215

    8 open recommendations
    Recommendation: To ensure expedited processing of disability claims through CAL is consistent and accurate, the Acting Commissioner of Social Security should develop a formal and systematic approach to gathering information to identify potential conditions for the CAL list, including by sharing information through SSA's website on how to propose conditions for the list and by utilizing research that is directly applicable to identifying CAL conditions.

    Agency: Social Security Administration
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To ensure expedited processing of disability claims through CAL is consistent and accurate, the Acting Commissioner of Social Security should develop formal procedures for consistently notifying those who propose conditions for the CAL list of the status of their proposals.

    Agency: Social Security Administration
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To ensure expedited processing of disability claims through CAL is consistent and accurate, the Acting Commissioner of Social Security should develop and communicate internally and externally criteria for selecting conditions for the CAL list.

    Agency: Social Security Administration
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To ensure expedited processing of disability claims through CAL is consistent and accurate, the Acting Commissioner of Social Security should take steps to obtain information that can help refine the selection software for CAL claims, for example by using management data, research, or DDS office feedback.

    Agency: Social Security Administration
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To ensure expedited processing of disability claims through CAL is consistent and accurate, the Acting Commissioner of Social Security should clarify written policies and procedures regarding when manual addition and removal of CAL flags should occur on individual claims.

    Agency: Social Security Administration
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To ensure expedited processing of disability claims through CAL is consistent and accurate, the Acting Commissioner of Social Security should assess the reasons why the uses of manual actions vary across DDS offices to ensure that they are being used appropriately.

    Agency: Social Security Administration
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To ensure expedited processing of disability claims through CAL is consistent and accurate, the Acting Commissioner of Social Security should develop a schedule and a plan for updates to the CAL impairment summaries to ensure that information is medically up to date.

    Agency: Social Security Administration
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To ensure expedited processing of disability claims through CAL is consistent and accurate, the Acting Commissioner of Social Security should develop a plan to regularly review and use available data to assess the accuracy and consistency of CAL decision-making.

    Agency: Social Security Administration
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: Andrew Von Ah
    Phone: (213) 830-1011

    4 open recommendations
    Recommendation: To help ensure that each service can provide information to decision makers as they assess the value of the military bands relative to resource demands for other priorities, the Secretaries of the Army, Navy, and Air Force, and the Commandant of the Marine Corps should direct the Chief of Army Music, Commanding Officer of the U.S. Navy Band, Chief of the Air Force Bands Division, and Director of Marine Corps Communications, respectively, each to develop and implement measurable objectives and performance measures for their respective services' bands. At a minimum, these measures should include the important attributes for successful performance measures of demonstrating linkage to the program's mission, establishing a baseline, and having measurable targets to demonstrate program performance.

    Agency: Department of Defense: Department of the Air Force
    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 each service can provide information to decision makers as they assess the value of the military bands relative to resource demands for other priorities, the Secretaries of the Army, Navy, and Air Force, and the Commandant of the Marine Corps should direct the Chief of Army Music, Commanding Officer of the U.S. Navy Band, Chief of the Air Force Bands Division, and Director of Marine Corps Communications, respectively, each to develop and implement measurable objectives and performance measures for their respective services' bands. At a minimum, these measures should include the important attributes for successful performance measures of demonstrating linkage to the program's mission, establishing a baseline, and having measurable targets to demonstrate program performance.

    Agency: Department of Defense: United States Marine Corps
    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 each service can provide information to decision makers as they assess the value of the military bands relative to resource demands for other priorities, the Secretaries of the Army, Navy, and Air Force, and the Commandant of the Marine Corps should direct the Chief of Army Music, Commanding Officer of the U.S. Navy Band, Chief of the Air Force Bands Division, and Director of Marine Corps Communications, respectively, each to develop and implement measurable objectives and performance measures for their respective services' bands. At a minimum, these measures should include the important attributes for successful performance measures of demonstrating linkage to the program's mission, establishing a baseline, and having measurable targets to demonstrate program performance.

    Agency: Department of Defense: Department of the Navy
    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 each service can provide information to decision makers as they assess the value of the military bands relative to resource demands for other priorities, the Secretaries of the Army, Navy, and Air Force, and the Commandant of the Marine Corps should direct the Chief of Army Music, Commanding Officer of the U.S. Navy Band, Chief of the Air Force Bands Division, and Director of Marine Corps Communications, respectively, each to develop and implement measurable objectives and performance measures for their respective services' bands. At a minimum, these measures should include the important attributes for successful performance measures of demonstrating linkage to the program's mission, establishing a baseline, and having measurable targets to demonstrate program performance.

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

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

    3 open recommendations
    Recommendation: To help ensure that the WTC Health Program quality assurance (QA) program addresses required QA elements, including the three elements mandated in the Zadroga Act, the Director of NIOSH should develop and implement procedures for conducting systematic reviews of each clinic's QA plan (recommendation 1).

    Agency: Department of Health and Human Services: Public Health Service: Centers for Disease Control and Prevention: National Institute for Occupational Safety and Health
    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 the WTC Health Program QA program addresses required QA elements, including the three elements mandated in the Zadroga Act, the Director of NIOSH should develop and disseminate guidance that clearly specifies how the clinics should address mandated elements in their QA plans (recommendation 2).

    Agency: Department of Health and Human Services: Public Health Service: Centers for Disease Control and Prevention: National Institute for Occupational Safety and Health
    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 the WTC Health Program QA program addresses required QA elements, including the three elements mandated in the Zadroga Act, the Director of NIOSH should develop uniform performance measures that clinics are required to use to consistently evaluate mandated elements through their audits every quarter (recommendation 3).

    Agency: Department of Health and Human Services: Public Health Service: Centers for Disease Control and Prevention: National Institute for Occupational Safety and Health
    Status: Open

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

    1 open recommendations
    Recommendation: To help ensure that DLA has a plan that can effectively guide corrective actions relating to identified deficiencies in its defective spare parts restitution and removal process, the Secretary of Defense should direct the Director of DLA to strengthen its plan to fully address all four of the mandated elements. These include: (1) coordination to pursue restitution, (2) inventory search, (3) return of defective parts, and (4) restitution in appropriate form.

    Agency: Department of Defense
    Status: Open

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

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

    Agency: Department of Veterans Affairs
    Status: Open

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

    Agency: Department of Veterans Affairs
    Status: Open

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

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: Gregory C. Wilshusen
    Phone: (202) 512-6244

    5 open recommendations
    Recommendation: To further improve security over personnel and other sensitive information at the agency, the Acting Director of OPM should update the plans of action and milestones to reflect expected completion dates for implementing the recommendations made by US-CERT.

    Agency: Office of Personnel Management
    Status: Open

    Comments: OPM concurred with the recommendation. The agency plans to update the plans of action and milestones with the current status, including expected completion dates.
    Recommendation: To further improve security over personnel and other sensitive information at the agency, the Acting Director of OPM should improve the timeliness of validating evidence associated with actions taken to address the US-CERT recommendations.

    Agency: Office of Personnel Management
    Status: Open

    Comments: OPM partially concurred with the recommendation. The agency is working on making improvements to its automated system to further support its remedial action management processes, including timely closure.
    Recommendation: To further improve security over personnel and other sensitive information at the agency, the Acting Director of OPM should update policy to reflect deployment of Department of Homeland Security threat indicators and the specific 24-hour scanning requirement.

    Agency: Office of Personnel Management
    Status: Open

    Comments: OPM concurred with the recommendation. The agency is in the process of updating security policies.
    Recommendation: To further improve security over personnel and other sensitive information at the agency, the Acting Director of OPM should develop and implement role-based training requirements for staff using Continuous Diagnostics and Mitigation tools.

    Agency: Office of Personnel Management
    Status: Open

    Comments: OPM concurred with the recommendation. The agency is in the process of defining role-based training requirements for its continuous monitoring program.
    Recommendation: To further improve security over personnel and other sensitive information at the agency, the Acting Director of OPM should provide detailed guidance on the quality assurance process that includes evaluating security control assessments.

    Agency: Office of Personnel Management
    Status: Open

    Comments: OPM concurred with the recommendation. The agency is in the process of developing additional standards for evaluating security controls testing and asserts it will use these standards for evaluating security control assessments.
    Director: Lori Rectanus
    Phone: (202) 512-2834

    2 open recommendations
    Recommendation: To ensure that current pilot programs related to electronic advance data provide insights that help in assessing USPS's effectiveness at providing mail targeted by CBP for inspection, the Secretary of Homeland Security should direct the Commissioner of CBP to, in conjunction with USPS, (1) establish measureable performance goals for pilot programs and (2) assess the performance of the pilots in achieving these goals.

    Agency: Department of Homeland Security
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To provide information on the costs and benefits of collecting electronic advance data for use in targeting inbound international mail for screening, the Secretary of Homeland Security should direct the Commissioner of CBP to, in conjunction with USPS, evaluate the relative costs and benefits of collecting electronic advance data for targeting mail for inspection in comparison to other methods.

    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: Joseph W. Kirschbaum
    Phone: (202) 512-9971

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

    Agency: Department of Defense
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To ensure that DOD implements the tasks and objectives of key cybersecurity guidance to strengthen its cybersecurity posture, the Secretary of Defense should direct the Commander of CYBERCOM, in coordination with the Under Secretary of Defense for Acquisition, Technology, and Logistics and DOD Chief Information Officer, to establish a timeframe and monitor implementation of the DOD Cybersecurity Campaign objective to develop cybersecurity readiness assessments to help ensure accountability.

    Agency: Department of Defense
    Status: Open

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

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

    Agency: Department of Veterans Affairs
    Status: Open

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

    Agency: Department of Veterans Affairs
    Status: Open

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

    Agency: Department of Veterans Affairs
    Status: Open

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

    6 open recommendations
    Recommendation: To better assess whether RSCs are meeting USRAP objectives, the Assistant Secretary of State for Population, Refugees, and Migration should develop outcome-based indicators, as required by State policy.

    Agency: Department of State: Bureau of Population, Refugees and Migration
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To better assess whether RSCs are meeting USRAP objectives, the Assistant Secretary of State for Population, Refugees, and Migration should monitor RSC performance against such indicators on a regular basis.

    Agency: Department of State: Bureau of Population, Refugees and Migration
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To better ensure that USCIS officers effectively adjudicate applications for refugee status, the Director of USCIS should develop and implement a plan to deploy officers with national security expertise on circuit rides.

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To better ensure that USCIS officers effectively adjudicate applications for refugee status, the Director of USCIS should conduct regular quality assurance assessments of refugee application adjudications across USCIS's Refugee Affairs Division and International Operations Division.

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

    Comments: USCIS provided documentation that U.S. Citizenship and Immigration Services (USCIS) officials conducted a quality assurance assessment of refugee adjudications in July 2017 and has plans to conduct an additional quality assurance assessment in January or February 2018. To fully address this recommendation, USCIS should demonstrate a continued commitment to conducting regular quality assurance assessments of refugee application adjudications.
    Recommendation: To provide reasonable assurance that USRAP applicant fraud prevention and detection controls are adequate and effectively implemented, the Secretaries of Homeland Security and State should conduct regular joint assessments of applicant fraud risk across USRAP.

    Agency: Department of Homeland Security
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To provide reasonable assurance that USRAP applicant fraud prevention and detection controls are adequate and effectively implemented, the Secretaries of Homeland Security and State should conduct regular joint assessments of applicant fraud risk across USRAP.

    Agency: Department of State
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: David B. Gootnick
    Phone: (202) 512-3149

    2 open recommendations
    Recommendation: To better ensure that sufficient due diligence is undertaken by implementing partners of U.S. democracy assistance in Burma, where appropriate, to help ensure that assistance is not made available to prohibited entities or individuals, the Administrator of USAID should direct the Mission in Burma to review its procedures and practices regarding due diligence for democracy projects to determine whether additional guidance or reviews of implementing partners' due diligence procedures would be appropriate.

    Agency: United States Agency for International Development
    Status: Open

    Comments: USAID concurred with this recommendation. As of September 2017, USAID is reviewing its due diligence procedures, and will determine if additional guidance for implementing partners is required. USAID plans to develop and issue any guidance accordingly.
    Recommendation: To better ensure that sufficient due diligence is undertaken by implementing partners of U.S. democracy assistance in Burma, where appropriate, to help ensure that assistance is not made available to prohibited entities or individuals, the Secretary of State should direct the Bureau of Democracy, Human Rights, and Labor to review its procedures and practices regarding due diligence for Burma democracy projects to determine whether additional guidance or reviewing implementing partners' due diligence procedures would be appropriate.

    Agency: Department of State
    Status: Open

    Comments: State concurred with the recommendation. As of September 2017, State is reviewing its due diligence procedures, and will consider whether additional guidance for implementing partners is needed.
    Director: Kirschbaum, Joseph W
    Phone: (202) 512-9971

    2 open recommendations
    Recommendation: The Under Secretary of Defense for Intelligence, in coordination with the DOD Chief Information Officer, the Under Secretaries of Defense for Policy; Acquisition, Technology, and Logistics; and Personnel and Readiness; and with military service and agency stakeholders, should conduct operations security surveys that identify IoT security risks and protect DOD information and operations, in accordance with DOD guidance, or address operations security risks posed by IoT devices through other DOD risk assessments.

    Agency: Department of Defense: Office of the Under Secretary of Defense for Intelligence
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: The Principal Cyber Advisor, in coordination with the DOD Chief Information Officer; the Under Secretaries of Defense for Policy; Intelligence; Acquisition, Technology, and Logistics; and Personnel and Readiness; and with military service and agency stakeholders, should (1) review and assess existing departmental security policies and guidance--on cybersecurity, operations security, physical security, and information security--that may affect IoT devices; and (2) identify areas where new DOD policies and guidance may be needed--including for specific IoT devices, applications, or procedures--and where existing security policies and guidance can be updated to address IoT security concerns.

    Agency: Department of Defense: Office of the Principal Cyber Advisor to the Secretary 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: Gregory C. Wilshusen
    Phone: (202) 512-6244

    2 open recommendations
    Recommendation: To effectively manage its information security program, the Chairman of the SEC should maintain up-to-date network diagrams and asset inventories in the system security plans for General Support System and a key financial system to accurately and completely reflect the current operating environment.

    Agency: United States Securities and Exchange Commission
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To effectively manage its information security program, the Chairman of the SEC should perform continuous monitoring using automated configuration and vulnerability scanning on the operating systems, databases, and network devices.

    Agency: United States Securities and Exchange Commission
    Status: Open

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

    4 open recommendations
    Recommendation: To increase transparency and obtain information to better inform decisions on whether to investigate potentially unfair or deceptive practices in the air ambulance industry, the Secretary of Transportation should communicate a method to receive air ambulance-related complaints, including those regarding balance billing, such as through a dedicated web page that contains instructions on how to submit air ambulance complaints and includes information on how DOT uses the complaints.

    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 increase transparency and obtain information to better inform decisions on whether to investigate potentially unfair or deceptive practices in the air ambulance industry, the Secretary of Transportation should take steps, once complaints are collected, to make pertinent aggregated complaint information publicly available for stakeholders, such as the number of complaints received by provider, on a monthly 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.
    Recommendation: To increase transparency and obtain information to better inform decisions on whether to investigate potentially unfair or deceptive practices in the air ambulance industry, the Secretary of Transportation should assess available federal and industry data and determine what further information could assist in the evaluation of future complaints or concerns regarding unfair or deceptive practices.

    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 increase transparency and obtain information to better inform decisions on whether to investigate potentially unfair or deceptive practices in the air ambulance industry, the Secretary of Transportation should consider consumer disclosure requirements for air ambulance providers, which could include information such as established prices charged, business model and entity that establishes prices, and extent of contracting with insurance.

    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: Kimberly M. Gianopoulos
    Phone: (202) 512-8612

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

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

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

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

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

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

    Comments: CBP concurred with this recommendation and identified steps it intends to take in response to the recommendation. Specifically, CBP responded that it will finalize a compliance review handbook that incorporates risk assessment tools and best practices for FTZ compliance reviews and risk categorization. When we confirm the steps CBP has taken to address this recommendation, we will provide updated information.
    Director: Wilshusen, Gregory C
    Phone: (202) 512-6244

    10 open recommendations
    Recommendation: To help strengthen information security controls over key financial and tax processing systems, and to more effectively implement security-related policies and plans, the Commissioner of Internal Revenue, in addition to addressing previously made but still unresolved recommendations from our prior audits, should implement the audit plans for the 12 systems and applications that we reviewed in the production computing environment.

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To help strengthen information security controls over key financial and tax processing systems, and to more effectively implement security-related policies and plans, the Commissioner of Internal Revenue, in addition to addressing previously made but still unresolved recommendations from our prior audits, should ensure that system administrators and security operations analysts are alerted in the event of audit processing failures.

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To help strengthen information security controls over key financial and tax processing systems, and to more effectively implement security-related policies and plans, the Commissioner of Internal Revenue, in addition to addressing previously made but still unresolved recommendations from our prior audits, should update information contingency plan test procedures to include updating contingency plans to reflect changes to the current operating environment.

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To help strengthen information security controls over key financial and tax processing systems, and to more effectively implement security-related policies and plans, the Commissioner of Internal Revenue, in addition to addressing previously made but still unresolved recommendations from our prior audits, should ensure that approved risk-based decisions pertaining to database configurations are based on suitable justification.

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To help strengthen information security controls over key financial and tax processing systems, and to more effectively implement security-related policies and plans, the Commissioner of Internal Revenue, in addition to addressing previously made but still unresolved recommendations from our prior audits, should develop, document, and implement the use of detailed procedures to facilitate the periodic review and analysis of audit records for its financial systems.

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To help strengthen information security controls over key financial and tax processing systems, and to more effectively implement security-related policies and plans, the Commissioner of Internal Revenue, in addition to addressing previously made but still unresolved recommendations from our prior audits, should develop an enterprise-wide system owner procedural document to control critical mainframe operating system commands.

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To help strengthen information security controls over key financial and tax processing systems, and to more effectively implement security-related policies and plans, the Commissioner of Internal Revenue, in addition to addressing previously made but still unresolved recommendations from our prior audits, should regularly update configuration standards and guidelines for network devices to incorporate recommendations from industry leaders, security agencies, and key practices from IRS partners to address known vulnerabilities applicable to IRS's environment.

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To help strengthen information security controls over key financial and tax processing systems, and to more effectively implement security-related policies and plans, the Commissioner of Internal Revenue, in addition to addressing previously made but still unresolved recommendations from our prior audits, should implement a compliance verification application, or other appropriate process, to ensure configuration policies are comprehensively tested on the mainframe.

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To help strengthen information security controls over key financial and tax processing systems, and to more effectively implement security-related policies and plans, the Commissioner of Internal Revenue, in addition to addressing previously made but still unresolved recommendations from our prior audits, should ensure that all known significant audit findings and recommendations related to financial reporting, which includes those in GAO's public and limited official use only reports, that directly relate to the objective of A-123 internal control tests are reviewed and monitored.

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To help strengthen information security controls over key financial and tax processing systems, and to more effectively implement security-related policies and plans, the Commissioner of Internal Revenue, in addition to addressing previously made but still unresolved recommendations from our prior audits, should identify and review service organizations' listing of user controls that are deemed relevant and test those controls to appropriately draw conclusions about the operating effectiveness of controls.

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

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

    5 open recommendations
    Recommendation: The Acting Commissioner of the Social Security Administration should direct the agency to develop a long-term facility plan that explicitly links to SSA's strategic goals for service delivery, and includes a strategy for consolidating or downsizing field offices in light of increasing use of and geographic variation in remote service delivery.

    Agency: Social Security Administration
    Status: Open

    Comments: SSA agreed with this recommendations and noted steps it plans to take to enable further reduction in its footprint, such as co-locating field and hearing offices and reducing warehouse space. SSA will also work within the existing Memorandum of Understanding to conduct a proof of concept on space sharing by employees who telework.
    Recommendation: The Acting Commissioner of the Social Security Administration should direct the agency to reassess and, if needed, revise its field office space standards to ensure they provide sufficient flexibility to accommodate both unexpected growth in the demand for services and new service delivery technologies.

    Agency: Social Security Administration
    Status: Open

    Comments: SSA agreed with this recommendations and noted steps it plans to take to enable further reduction in its footprint.
    Recommendation: The Acting Commissioner of the Social Security Administration should direct the agency to ensure the Real Estate and Lease Tracking application has the capacity to accurately track the composition of SSA's office inventory over time.

    Agency: Social Security Administration
    Status: Open

    Comments: SSA agreed with this recommendations and noted steps it plans to take to enable further reduction in its footprint.
    Recommendation: The Acting Commissioner of the Social Security Administration should direct the agency to develop a cost-effective approach to identifying the most common issues with online benefit claims that require staff follow-up with applicants, and use this information to inform improvements to the online claims process.

    Agency: Social Security Administration
    Status: Open

    Comments: SSA agreed with this recommendations and noted steps it plans to take to enable further reduction in its footprint.
    Recommendation: The Acting Commissioner of the Social Security Administration should direct the agency for its alternative customer services approaches, including desktop icons and video services in third-party sites, to develop performance goals and collect performance data related to these goals.

    Agency: Social Security Administration
    Status: Open

    Comments: SSA agreed with this recommendations and noted steps it plans to take to enable further reduction in its footprint, such as expanding video hearing capacity.
    Director: Rebecca Shea
    Phone: (202) 512-2834

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

    Agency: Department of Veterans Affairs
    Status: Open

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

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

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

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

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

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

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

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

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: Chris Currie
    Phone: (404) 679-1875

    6 open recommendations
    Recommendation: In order to improve employee misconduct policies and procedures, the Secretary of Homeland Security should direct the FEMA Administrator to document policies and procedures to address potential Surge Capacity Force misconduct.

    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: In order to improve employee misconduct policies and procedures, the Secretary of Homeland Security should direct the FEMA Administrator to document Reservist disciplinary options and appeals policies and procedures that are currently in practice at the agency.

    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: In order to improve employee misconduct policies and procedures, the Secretary of Homeland Security should direct the FEMA Administrator to communicate the range of penalties for specific misconduct offenses to all employees and supervisors.

    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: In order to better identify and address trends in employee misconduct, the Secretary of Homeland Security should direct the FEMA Administrator to improve the quality and usefulness of the misconduct data it collects by implementing quality control measures, such as adding additional drop-down fields with standardized entries, adding unique case identifier fields, developing documented guidance for data entry, or considering the adoption of database software.

    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: In order to better identify and address trends in employee misconduct, the Secretary of Homeland Security should direct the FEMA Administrator to, once the quality of the data is improved, conduct routine reporting on employee misconduct trends.

    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: In order to ensure that all allegations of employee misconduct referred by DHS OIG are reviewed and addressed, the Secretary of Homeland Security should direct the FEMA Administrator to develop reconciliation procedures to consistently track referred cases.

    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: Michael J. Courts
    Phone: (202) 512-8980

    5 open recommendations
    Recommendation: To address gaps in State's crisis and evacuation preparedness, that the Secretary of State should take additional steps to ensure that overseas posts complete annual updates of their EAPs within required time frames, such as identifying posts that are late in completing their annual updates and continuing to follow up with those posts until they complete their annual EAP updates.

    Agency: Department of State
    Status: Open

    Comments: State concurred with the recommendation and indicated that the Department plans to address this recommendation by generating outreach e-mails to mission staff and expanding the audience for monthly overdue list for those posts overdue in certifying their Emergency Action Plans. GAO will continue to track State's progress in implementing this recommendation.
    Recommendation: To address gaps in State's crisis and evacuation preparedness, that the Secretary of State should establish a monitoring and tracking process to ensure that DS fully reviews and documents the review of key sections of EAPs submitted to it during the annual EAP review cycle.

    Agency: Department of State
    Status: Open

    Comments: State concurred with the recommendation and indicated that the Department plans to address this recommendation by adding a feature to their Post Emergency Guidance and Authorizing System due for release in 2018. This feature would consolidate their Emergency Action Plan (EAP) review and publication history for individual EAP sections into a single report for review and tracking. GAO will continue to track State's progress in implementing this recommendation.
    Recommendation: To address gaps in State's crisis and evacuation preparedness, that the Secretary of State should take steps to make the EAP more readily usable during emergency situations. For example, State could develop a more streamlined version of the EAP--consisting of key sections, checklists, and contact lists--that could be used by overseas post staff, in addition to the full EAP. In addition, for its new system planned for later this year, State could consider including requirements for streamlined EAPs.

    Agency: Department of State
    Status: Open

    Comments: State concurred with the recommendation and indicated that the Department plans to address this recommendation by incorporating a streamlined Emergency Action Plan format into their Post Emergency Guidance and Authorizing System due for release in 2018. GAO will continue to track State's progress in implementing this recommendation.
    Recommendation: To address gaps in State's crisis and evacuation preparedness, that the Secretary of State should take steps to ensure that overseas posts complete and report completion of required drills within mandated time frames.

    Agency: Department of State
    Status: Open

    Comments: State concurred with the recommendation and indicated that the Department plans to address this recommendation by incorporating the drill reporting requirement into their Post Emergency Guidance and Authorizing System due for release in 2018. GAO will continue to track State's progress in implementing this recommendation.
    Recommendation: To address gaps in State's crisis and evacuation preparedness, that the Secretary of State should take steps to ensure that overseas posts complete required lessons learned reports following authorized or ordered departures and submit the reports to State headquarters for analysis.

    Agency: Department of State
    Status: Open

    Comments: State concurred with the recommendation and indicated that the Department plans to address this recommendation by developing resources to guide embassies' efforts to conduct post-crisis lesson learned discussions, including a cable sent to embassies providing a list of questions for consideration. State indicated these steps should be completed by the end of fiscal year 2017. GAO will continue to track State's progress in implementing this recommendation.
    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: Michele Mackin
    Phone: (202) 512-4841

    4 open recommendations
    Recommendation: The Secretary of Defense should direct the Secretary of the Navy to revise the Navy's ship delivery policy to clarify what types of deficiencies need to be corrected and what mission capability (including the levels of quality and capability) must be achieved at (1) delivery and (2) when the ship is provided to the fleet (at the obligation work limiting date (OWLD)). In doing so, the Navy should clearly define what constitutes a complete ship and when that should be achieved.

    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 Defense should direct the Secretary of the Navy to reconcile policy with practice to support INSURV's role in making a recommendation for fleet introduction. Accomplishing this may require a study of the current timing of ship trials, and the costs and benefits associated with adding an INSURV assessment prior to providing ships to the fleet.

    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 Defense should direct the Secretary of the Navy to reflect additional ship milestones in Selected Acquisition Reports to Congress, including OWLD and readiness to deploy.

    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 Defense should direct the Secretary of the Navy to, in Selected Acquisition Reports to Congress, ensure that the criteria used to declare IOC aligns with DOD guidance, and reflect the definition of this milestone in the reports.

    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: Beryl H. Davis
    Phone: (202) 512-2623

    15 open recommendations
    including 4 priority recommendations
    Recommendation: To improve annual reporting on PTC improper payments, control activities related to eligibility determinations, and calculations of advance PTC, the Secretary of Health and Human Services should direct the Administrator of CMS to annually report improper payment estimates and error rates for the advance PTC program.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: HHS concurred with this recommendation. HHS stated that in FY 2016, it completed a risk assessment of the advance PTC program and reported results in the FY 2016 Agency Financial Report. Currently, HHS is unable to specify the year the rate and amount will be reported due to the complexity and timing of the error rate measurement methodology process, which involves conducting pilot testing, using those pilots to refine the methodology, and then undergoing the rulemaking process before implementing the methodology to ensure accurate and efficient reporting of an improper payment rate.
    Recommendation: To improve annual reporting on PTC improper payments, control activities related to eligibility determinations, and calculations of advance PTC, and until annual reporting of improper payment estimates and error rates for the advance PTC program is performed, the Secretary of Health and Human Services should direct the Administrator of CMS to disclose significant matters relating to the Improper Payments Information Act (IPIA) estimation, compliance, and reporting objectives for the advance PTC program in the agency financial report, including CMS's progress and timeline for expediting the achievement of those objectives and the basis for any delays in meeting IPIA requirements.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: HHS concurred with this recommendation. HHS stated that it reported information on the status of the advance PTC risk assessment in the FY 2014 to FY 2016 Agency Financial Reports. Now that the program's improper payment risk assessment is completed, HHS will continue to report on its progress in designing and implementing an improper payment estimate for the advance PTC program in future Agency Financial Reports.
    Recommendation: To improve annual reporting on PTC improper payments, control activities related to eligibility determinations, and calculations of advance PTC, the Secretary of Health and Human Services should direct the Administrator of CMS to design and implement procedures for verifying the identities of phone and mail applicants to reasonably assure that ineligible individuals are not enrolled in qualified health plans in the marketplaces or provided advance PTC.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: HHS neither agreed nor disagreed with this recommendation. However, regarding verification of filer identity, HHS stated that for individuals starting a new application via phone, the call center representatives use verbal attestations for identity verifications from individuals. HHS stated that for paper applications, individuals must provide names and complete addresses as well as other information. In addition, HHS stated that individuals must attest that the information they provide on all applications is accurate by signing under penalty of perjury. GAO continues to believe that because CMS does not validate the identities of individuals who apply by phone or mail, CMS is vulnerable to enrolling ineligible individuals in qualified health plans with advance PTC.
    Recommendation: To improve annual reporting on PTC improper payments, control activities related to eligibility determinations, and calculations of advance PTC, the Secretary of Health and Human Services should direct the Administrator of CMS to assess and document the feasibility and availability of obtaining sufficiently reliable data to verify individuals' residencies and lack of minimum essential coverage from nonfederal employers and, if appropriate, design and implement procedures for using such data in its verification processes.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: HHS concurred with this recommendation. HHS stated that its previous assessments of available electronic data sources did not identify any comprehensive national data source for verifying residency. HHS recently conducted a study to assess the feasibility of developing an employer-sponsored coverage database and determined that development would be costly and highly burdensome given available resources. Additionally, HHS stated that it would impose extra burden on employers to collect the information needed to build a comprehensive employer-sponsored coverage database. HHS will continue to assess and document whether any sufficiently reliable data sources exist and examine the feasibility of implementation.
    Recommendation: To improve annual reporting on PTC improper payments, control activities related to eligibility determinations, and calculations of advance PTC, the Secretary of Health and Human Services should direct the Administrator of CMS to design and implement procedures for sending notices to nonfederal employers routinely and terminating advance PTC for individuals who have access to minimum essential coverage from their employers.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: HHS neither agreed nor disagreed with this recommendation. However, regarding sending notices to nonfederal employers, HHS stated that it is evaluating its 2016 employer notice program to determine the best approach for notifying employers in the future. Such an evaluation may provide useful information; however, GAO continues to believe that designing and implementing procedures for sending notices to nonfederal employers and terminating advance PTC to individuals with access to employer-sponsored coverage can reduce the risk of providing advance PTC to issuers on behalf of ineligible individuals.
    Recommendation: To improve annual reporting on PTC improper payments, control activities related to eligibility determinations, and calculations of advance PTC, the Secretary of Health and Human Services should direct the Administrator of CMS to assess and document the feasibility of approaches for (1) identifying duplicate government-sponsored coverage for individuals receiving Medicaid and Children's Health Insurance Program coverage in federally facilitated marketplace states outside of the states where they attest to residing and (2) periodically verifying individuals' continued eligibility by working with other government agencies to identify changes in life circumstances that affect advance PTC9 eligibility--such as commencement of duplicate coverage or deaths-- that may occur during the plan year and, if appropriate, design and implement these verification processes.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: HHS concurred with this recommendation. HHS stated that its preliminary analysis indicates that identifying government sponsored coverage for individuals receiving Medicaid and CHIP in Federally-facilitated Exchange states outside of the state where the applicant is enrolled in coverage would add several months to the time needed to execute the process of identifying duplicate enrollees and ending their advance PTC. Such additional time would significantly reduce the timeliness and effectiveness of the process and lead to an increase in burden on the state Medicaid systems used to verify duplicate coverage. HHS stated that it will continue this analysis and document the feasibility of approaches for identifying duplicate government sponsored coverage for individuals receiving Medicaid and CHIP coverage in Federally-facilitated Exchange states outside the application state of the consumer as well as periodically verifying individual's continued eligibility. In addition, HHS stated that it has implemented a Periodic Data Matching process to proactively identify consumers who may be receiving Minimum Essential Coverage through Medicare, and thus are no longer eligible for financial assistance to help pay for Exchange coverage. HHS is also exploring approaches to identifying Exchange enrollees who may be deceased and should thus be disenrolled from coverage.
    Recommendation: To improve annual reporting on PTC improper payments, control activities related to eligibility determinations, and calculations of advance PTC, the Secretary of Health and Human Services should direct the Administrator of CMS to assess and document the feasibility of approaches for terminating advance PTC on a timelier basis and, as appropriate, design and implement procedures for improving the timeliness of terminations.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: HHS concurred with this recommendation. HHS stated that it continues to assess the feasibility of terminating advance PTC at various times of the month as a result of consumers not resolving inconsistencies. HHS currently terminates advance PTC between the 1st and 15th of the month following the end of the inconsistency clock in order to accommodate issuer processes. HHS stated that processing in these cohorts also allows for operational and quality efficiencies for HHS since processes can be completed in batches.
    Recommendation: To improve annual reporting on PTC improper payments, control activities related to eligibility determinations, and calculations of advance PTC, the Secretary of Health and Human Services should direct the Administrator of CMS to design and implement procedures for verifying compliance with applicable tax filing requirements--including the filing of the federal tax return and the Form 8962, Premium Tax Credit--necessary for individuals to continue to be eligible for advance PTC.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: HHS concurred with this recommendation. HHS stated that the IRS provides information to Exchanges on consumers who received advance PTC in the prior coverage year but have not taken the necessary steps to file a tax return and reconcile advance PTC. Beginning in Open Enrollment for 2018, the Federally-facilitated Exchange will end advance PTC on behalf of the tax filers who have not filed or have not reconciled advance PTC when that information is reported to the Exchange by IRS.
    Recommendation: To improve annual reporting on PTC improper payments, control activities related to eligibility determinations, and calculations of advance PTC, the Secretary of Health and Human Services should direct the Administrator of CMS to design and implement procedures for verifying major life changes using documentation submitted by applicants enrolling during special enrollment periods.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: HHS concurred with this recommendation. HHS stated that it is continually monitoring the operations of the Exchange and has taken several steps to analyze and strengthen current rules and procedures to ensure that only those who are eligible enroll through special enrollment periods. While special enrollment periods provide a criticial pathway to coverage for qualified individuals who experience qualifying events, it's equally important that special enrollment periods are not misused or abused. HHS also stated that in April 2017, it issued a final rule on Market Stabilization that promotes program integrity by requiring individuals to submit supporting documentation for special enrollment periods and ensures that only those who are eligible are able to enroll. It will encourage individuals to stay enrolled in coverage all year, reducing gaps in coverage and resulting in fewer individual mandate penalties and help to lower premiums. This process will begin in June 2017.
    Recommendation: To improve annual reporting on PTC improper payments, control activities related to eligibility determinations, and calculations of advance PTC, the Secretary of Health and Human Services should direct the Administrator of CMS to design and implement procedures for verifying with IRS (1) household incomes, when attested income amounts significantly exceed income amounts reported by IRS or other third-party sources, and (2) family sizes.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: HHS neither agreed nor disagreed with this recommendation. However, regarding verification of household income and family sizes, HHS stated that as part of its eligibility verification requirements, it verifies consumer-reported income with data from IRS. However, HHS stated that because household incomes may fluctuate year to year, it is difficult for consumers to project income for the year in advance. According to HHS, in instances where applicant-reported income is higher than the IRS data, HHS accepts the consumer attestation. However, HHS stated that it will assess the feasibility and burden on individuals of setting a reasonable threshold for the generation of annual household income inconsistencies that would require additional verification for consumer-attested income that significantly exceeds income amounts reported by IRS or other third party sources. We believe that such an evaluation is a reasonable step to address our recommendation to enhance the effectiveness and efficiency of the program related to verification of household income. In addition, HHS stated that it currently accepts attestation when the family size provided by the individual does not match IRS's records. HHS stated that establishing a process to verify family size with IRS would require significant operational and privacy complexity. While we recognize that there may be certain complexities in the verification of family sizes, it is important that CMS develop policies and procedures to reasonably assure that such verifications are made on a regular basis.
    Recommendation: To comply with improper payments reporting requirements and improve procedures related to processing PTC information on tax returns, the Commissioner of Internal Revenue should direct the appropriate officials to assess the program against applicable IPIA-defined thresholds and conclude on its susceptibility to significant improper payments, and revise the scope of its improper payments susceptibility assessment for the PTC program to include instances in which advance PTC is greater than or equal to the amount of PTC claimed on the tax return. If the program meets the IPIA definition for being susceptible to significant improper payments based on this assessment, estimate and report improper payments associated with the PTC program consistent with IPIA requirements.

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

    Comments: The IRS partially agreed with this recommendation. IRS stated that instances in which the advance payment of the PTC is greater than or equal to the amount of the PTC claimed on the tax return do not result in the IRS increasing the outlay related to PTC, and so by definition these occurrences are not subject to IPIA, as amended. The IRS understands and shares the concern about the misreporting of items on tax returns, including cases where the taxpayer misreports excess advance PTC, but the IRS has many compliance programs that operate outside the scope of IPIA and that address taxpayer error and noncompliance. The IRS conducted its fiscal year 2016 PTC improper payment risk assessment consistent with guidance from the Office of Management and Budget (OMB), which concurred with our methodology. However, the IRS is committed to discussing with OMB a future change to the agreed-upon procedures to assessing PTC improper payments as part of our larger and ongoing discussions with OMB about the administration of refundable tax credits and the challenges of reporting those credits through the framework of improper payments legislation and guidance.
    Recommendation: To comply with improper payments reporting requirements and improve procedures related to processing PTC information on tax returns, the Commissioner of Internal Revenue should direct the appropriate officials to assess and document the feasibility of approaches for incorporating information from the marketplaces on individuals who did not demonstrate that they met the eligibility requirements for citizenship or lawful presence in the tax compliance process. If determined feasible, IRS should work with Treasury to require marketplaces to periodically provide such information on individuals and use such information to recover advance PTC made for those individuals.

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

    Comments: The IRS agreed with this recommendation. IRS stated that it will evaluate the feasibility of receiving information from the marketplaces, and the value of using that information in its processes. If IRS determines that obtaining the data would be feasible and using it would be cost-effective, IRS will consult with Treasury on regulations or other guidance needed to obtain the information. Although eligibility determinations for the advance PTC are made outside the IRS's purview, the IRS has taken steps to ensure that the PTC is administered fairly and properly. For example, IRS has updated guidance in Publication 974, Premium Tax Credit, to clarify that any advance payment of the PTC made on behalf of individuals who did not meet the citizenship or lawful presence requirements must be repaid in full. Taxpayers are required to report the excess advance PTC on their tax returns. If they do not, IRS will address it through post-filing compliance. We will request and review supporting documentation for IRS's reported actions.
    Recommendation: To comply with improper payments reporting requirements and improve procedures related to processing PTC information on tax returns, the Commissioner of Internal Revenue should direct the appropriate officials to assess whether IRS should require its examiners to verify health care coverage of individuals to determine eligibility for PTC. To do this, IRS should complete its evaluation of the level of noncompliance related to duplicate health insurance coverage. Based on this evaluation and if cost effective, IRS should design and implement formal policies and procedures to routinely identify individuals inappropriately receiving PTC because of their eligibility for or enrollment in health care programs outside of the marketplaces and notify such individuals of their ineligibility for PTC.

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

    Comments: IRS agreed with this recommendation. IRS stated that it developed an Affordable Care Act (ACA) Compliance Strategy in October 2016, which included post-filing checks for the PTC. The IRS must rely upon post refund checks to verify if taxpayers had other healthcare coverage and therefore were not eligible to claim the PTC. For tax year 2017 the IRS plans to implement additional capabilities to evaluate coverage. The IRS will continue to evaluate the results and design and implement cost effective policies and procedures that routinely identify individuals inappropriately receiving PTC, as warranted.
    Recommendation: To comply with improper payments reporting requirements and improve procedures related to processing PTC information on tax returns, the Commissioner of Internal Revenue should direct the appropriate officials to design and implement procedures in the Internal Revenue Manual (IRM) for examiners in the post-filing compliance units to review tax returns for health insurance coverage for the entire year, and to identify and assess individual shared responsibility payments (SRP) from those who are not appropriately reporting SRPs on their tax returns.

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

    Comments: IRS disagreed with this recommendation. However, IRS stated that, among other things, it has drafted a new IRM section for examiners who are responsible for reviewing tax returns to determine whether health insurance is reflected for the taxpayer for the entire year, and for identifying and assessing SRP on taxpayers who are not appropriately reporting SRP on their tax returns. IRS stated that the IRM section is pending approval by Exam Policy. Although IRS stated that it disagreed with our recommendation, we believe that the actions that IRS described in its response to our draft report would sufficiently address our recommendation if implemented effectively.
    Recommendation: To comply with improper payments reporting requirements and improve procedures related to processing PTC information on tax returns, the Commissioner of Internal Revenue should direct the appropriate officials to design and implement procedures in the IRM to regularly notify nonfilers of the requirement to file tax returns in order to continue to receive advance PTC in the future.

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

    Comments: The IRS partially agreed with this recommendation. IRS stated that using a research-based approach to evaluate the 2015 tax filing season, it developed a post-compliance process for sending notices to individuals who received advance PTC paid on their behalf in the previous calendar year but failed to file a tax return and also to those who requested an extension to file. IRS stated that being flexible in its approach has allowed IRS to refine the process to improve efficiency and effectiveness. IRS further stated that based on the 2017 research analysis, IRS will determine whether the information should be included in an existing IRM. We agree that IRS should review its process to improve the efficiency and effectiveness of its operations. However, we continue to believe that designing and implementing procedures to regularly notify non-filers of the need to file to continue receiving advance PTC decreases the risk that the ad hoc notification process will not be followed consistently in each filing season.
    Director: Dawn B. Simpson
    Phone: (202) 512-3406

    3 open recommendations
    including 3 priority recommendations
    Recommendation: The Secretary of the Treasury should direct the Fiscal Assistant Secretary to develop and implement procedures and metrics for monitoring the federal government's year-to-year progress in resolving intragovernmental differences for significant federal entities at the reciprocal category and trading partner levels.

    Agency: Department of the Treasury
    Status: Open
    Priority recommendation

    Comments: As of the completion of our fiscal year 2016 consolidated financial statements (CFS) audit, we identified this control deficiency related to monitoring intragovernmental differences. Treasury stated that it will continue to evolve its processes as deemed necessary to ensure that appropriate and effective metrics are deployed to measure and monitor agency performance. We will follow-up on progress made by Treasury and OMB as part of our fiscal year 2017 CFS audit, which is ongoing as of September 2017.
    Recommendation: The Secretary of the Treasury should direct the Fiscal Assistant Secretary to develop and implement a sufficient process for working with federal entities to reduce or resolve the need for significant adjustments to federal entity data submitted for the CFS.

    Agency: Department of the Treasury
    Status: Open
    Priority recommendation

    Comments: As of the completion of our fiscal year 2016 consolidated financial statements (CFS) audit, we identified this control deficiency related to significant adjustments to federal entity data submitted for the CFS. Treasury stated that it will continue to work with agencies to facilitate improvement of processes, minimizing the need for Treasury adjustments to agency reporting. We will follow-up on progress made by Treasury and OMB as part of our fiscal year 2017 CFS audit, which is ongoing as of September 2017.
    Recommendation: The Secretary of the Treasury should direct the Fiscal Assistant Secretary, working in coordination with the Controller of OMB, to improve corrective action plans for (1) treaties and international agreements, (2) additional audit procedures for intragovernmental activity and balances, and (3) the Reconciliation Statements so that they include sufficient information to address the control deficiencies in these areas effectively.

    Agency: Department of the Treasury
    Status: Open
    Priority recommendation

    Comments: As of the completion of our fiscal year 2016 consolidated financial statements (CFS) audit, we identified improvements needed to corrective action plans in three areas. Treasury stated that its current remediation plan, including its various corrective action plans, is comprehensive, appropriate, and effective, with robust ongoing monitoring processes in place. However, we continue to believe that the corrective action plans in these three areas do not include sufficient information to effectively address related control deficiencies involving processes used to prepare the CFS. We will follow-up on progress made by Treasury and OMB as part of our fiscal year 2017 CFS audit, which is ongoing as of September 2017.
    Director: John Dicken
    Phone: (202) 512-7114

    1 open recommendations
    Recommendation: To help FDA meet its goal of facilitating expanded access to investigational drugs by patients with serious or life-threatening diseases or conditions, when appropriate, the Commissioner of FDA should clearly communicate how the agency will use adverse event data from expanded access use when reviewing drugs and biologics for approval for marketing and sale in the United States.

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

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

    3 open recommendations
    Recommendation: To help ensure VHA medical examiners are prepared to conduct the Gulf War general medical exam, the Secretary of Veterans Affairs should direct the Under Secretary for Health to require medical examiners to complete training, such as the 90-minute Gulf War Illness web-based course, before conducting these exams.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: VA agreed this recommendation and stated it has plans to address it. Specifically, VA said it plans to make its 90-minute web-based training course mandatory for its medical examiners who conduct Gulf War Illness exams.
    Recommendation: To provide more complete information to veterans whose Gulf War Illness claims are denied, the Secretary of Veterans Affairs should direct the Under Secretary for Benefits to update guidance to require that decision letters indicate whether Gulf War Illness medical issues were evaluated under both a presumptive and direct service connection method.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: VA agreed this recommendation and stated it has plans in place to address it. Specifically, VA noted it would improve how it communicates decisions to veterans and is in the process of updating its guidance to the regional offices to clarify the language required for its Gulf War Illness decision letters.
    Recommendation: To increase the likelihood of making progress toward developing a single case definition of Gulf War Illness, the Secretary of Veterans Affairs should direct the Under Secretary for Health to prepare and document a plan to develop a single case definition of Gulf War Illness. This plan should include near- and long-term specific actions, such as analyzing and leveraging information in existing datasets and identifying any areas for future research to help VA achieve this goal.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: VA agreed this recommendation and stated it has plans to address it. Specifically, VA noted it would convene a group of subject matter experts to work on a plan - as described in our report - to establish a single case definition of Gulf War Illness.
    Director: Maurer, Diana C
    Phone: (202) 512-8777

    1 open recommendations
    Recommendation: To better ensure that the FBI Laboratory obtains additional transcripts, the FBI Director should require that the FBI Laboratory's procedure for tracking and obtaining transcripts routinely captures and uses additional information and data critical to transcript acquisition, such as the reason a transcript is unavailable, when it is expected to be available, the court jurisdiction, and a point of contact for the transcript.

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

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

    1 open recommendations
    Recommendation: The Secretary of the Army should conduct a comprehensive assessment to better understand the resources necessary for the requirements development process and determine the extent to which the shortfalls can be addressed given other funding priorities.

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

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

    8 open recommendations
    Recommendation: To help Army leadership obtain the information needed to evaluate and improve contracting operations, the Secretary of the Army should ensure the ASA(ALT) and Deputy Assistant Secretary of the Army (Procurement) (DASA(P)) establish and implement Contracting Enterprise Review (CER) metrics to evaluate the timeliness of contract awards, cost savings attributable to contracting activities, and the quality of contractors' products and services.

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To help Army leadership obtain the information needed to evaluate and improve contracting operations, the Secretary of the Army should ensure the ASA(ALT) and DASA(P) formally establish May 2018 as the required deadline for DASA(P) representatives to establish department-wide Procurement Action Lead Time (PALT) guidelines.

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To help Army leadership obtain the information needed to evaluate and improve contracting operations, the Secretary of the Army should ensure the ASA(ALT) and DASA(P) establish a standard methodology for Principal Assistant Responsible for Contracting (PARCs) to calculate the cost savings they report in CER briefings; and ensure PARCs from he Guard Bureau, U.S. Army Medical Command, and U.S. Army Corps of Engineers use the methodology to report their respective cost savings.

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To help Army leadership obtain the information needed to evaluate and improve contracting operations, the Secretary of the Army should ensure the ASA(ALT) and DASA(P) identify an effective means to collect and report contractor performance data.

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To help Army leadership obtain the information needed to evaluate and improve contracting operations, the Secretary of the Army should ensure the ASA(ALT) accurately determines the department's contracting workforce requirements in accordance with the Army's needs.

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To help Army leadership obtain the information needed to evaluate and improve contracting operations, the Secretary of the Army should ensure the future ASA(ALT)s document their reasons for not implementing their predecessors' contracting policies, as applicable.

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To help Army leadership obtain the information needed to evaluate and improve contracting operations, the Secretary of the Army should ensure the ASA(ALT)s consistently chair or otherwise provide feedback on quarterly CERs in order to demonstrate commitment to improving contracting operations.

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To help Army leadership obtain the information needed to evaluate and improve contracting operations, the Secretary of the Army should ensure that Army leaders establish measurable objectives for organizational changes, such as (a) the February 2016 Army Materiel Command Operation Order, and (b) the December 2016 Head of Contracting Activity delegations.

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: Andrew J Von Ah
    Phone: (213) 830-1011

    1 open recommendations
    Recommendation: To minimize unnecessary overlap and duplication and more efficiently use DOD's U.S. distribution centers, the Secretary of Defense should direct the Under Secretary of Defense for Acquisition, Technology, and Logistics (or the subsequent Under Secretary for Acquisition and Sustainment), in conjunction with the Director of DLA, and the Secretaries of the Army, the Air Force, and the Navy, to assess and direct the implementation of actions, as appropriate, that can be taken using existing authorities to close, realign, or dispose of existing infrastructure.

    Agency: Department of Defense
    Status: Open

    Comments: We are awaiting confirmation from the agency on what actions have been taken in response to this recommendation. Once received, we will provide the 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: Brenda S. Farrell
    Phone: (202) 512-3604

    1 open recommendations
    Recommendation: To improve the management of the Armed Forces Sports Program and better determine whether the program is achieving its desired results, the Secretary of Defense should direct the Under Secretary of Defense for Personnel and Readiness to develop and implement performance measures for the Armed Forces Sports Program that measure the desired outcomes for the program and, at a minimum, demonstrate linkage to the program's goals or mission, have a measurable target, and include a baseline that can be used to demonstrate program performance.

    Agency: Department of Defense
    Status: Open

    Comments: As of July 2017, DOD acknowledged the issuance of our final report and concurred with this recommendation. We will provide an update when we confirm the actions DOD takes to develop and implement performance measures for the Armed Forces Sports Program.
    Director: Nick Marinos
    Phone: (202) 512-9342

    1 open recommendations
    Recommendation: To help improve the corporation's implementation of its information security program, the Chairman of FDIC should direct the Chief Information Officer to update the procedure for granting access to the key financial application, to include responsibilities and steps for ensuring that the access privileges granted have been approved by the users' supervisor.

    Agency: Federal Deposit Insurance Corporation
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: Seto Bagdoyan
    Phone: (202) 512-6722

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

    Agency: Federal Communications Commission
    Status: Open

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

    Agency: Federal Communications Commission
    Status: Open

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

    Agency: Federal Communications Commission
    Status: Open

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

    Agency: Federal Communications Commission
    Status: Open

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

    Agency: Federal Communications Commission
    Status: Open

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

    Agency: Federal Communications Commission
    Status: Open

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

    Agency: Federal Communications Commission
    Status: Open

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

    1 open recommendations
    Recommendation: To ensure efficient use of generic drug user fees, facilitate oversight and transparency, and plan for risks, the Commissioner of FDA should develop a plan for administering user fee carryover that includes analyses of program costs and risks and reflects actual operational needs and contingencies.

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

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

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

    Agency: Department of the Interior
    Status: Open

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

    Agency: Department of the Interior
    Status: Open

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

    Agency: Department of the Interior
    Status: Open

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

    Agency: Department of the Interior
    Status: Open

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

    Agency: Department of the Interior
    Status: Open

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

    Agency: Department of the Interior
    Status: Open

    Comments: Interior agreed with this recommendation. Interior stated that supervisors will ensure that responsible employees are held accountable for complying with its performance standards on safety inspections. We continue to believe it is important that Indian Affairs use information from monitoring inspection report timeliness to assess employee performance.
    Director: Anne-Marie Fennell
    Phone: (202) 512-3841

    2 open recommendations
    Recommendation: To enhance information available to operational unit managers, the Secretary of Commerce should direct the director of NOAA's WFMO to ensure that complete information on hiring requests is routinely communicated to NWS managers throughout the three phases of the hiring process, such as by supporting the development of improved tracking and reporting capabilities in the planned new Commerce-wide data system.

    Agency: Department of Commerce
    Status: Open

    Comments: The agency agreed with our recommendation. We will provide updates when the agency takes action.
    Recommendation: To help ensure NWS's hiring actions are achieving expected results, the Secretary of Commerce should direct the NOAA Assistant Administrator for Weather Services to evaluate the extent to which NWS's actions are reducing the hiring backlog and achieving the goal of sustaining a highly skilled workforce; for example, NWS could evaluate these actions as part of the development of its strategic human capital plan.

    Agency: Department of Commerce
    Status: Open

    Comments: The agency agreed with our recommendation. We will provide updates when the agency takes action.
    Director: Randall B. Williamson
    Phone: (202) 512-7114

    4 open recommendations
    Recommendation: To improve the completeness and accuracy of VA's productivity metrics and efficiency models and strengthen the monitoring of clinical productivity and efficiency VA-wide, the Secretary of the Department of Veterans Affairs should direct the Undersecretary for Health to expand existing productivity metrics to track the productivity of all providers of care to veterans by, for example, including contract physicians who are not VA employees as well as advance practice providers acting as sole providers.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To improve the completeness and accuracy of VA's productivity metrics and efficiency models and strengthen the monitoring of clinical productivity and efficiency VA-wide, the Secretary of the Department of Veterans Affairs should direct the Undersecretary for Health to help ensure the accuracy of underlying staffing and workload data by, for example, developing training to all providers on coding clinical procedures.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To improve the completeness and accuracy of VA's productivity metrics and efficiency models and strengthen the monitoring of clinical productivity and efficiency VA-wide, the Secretary of the Department of Veterans Affairs should direct the Undersecretary for Health to develop a policy requiring VAMCs to monitor and improve clinical efficiency through a standard process, such as establishing performance standards based on VA's efficiency models and developing a remediation plan for addressing clinical inefficiency.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To improve the completeness and accuracy of VA's productivity metrics and efficiency models and strengthen the monitoring of clinical productivity and efficiency VA-wide, the Secretary of the Department of Veterans Affairs should direct the Undersecretary for Health to establish an ongoing process to systematically review VAMCs' remediation plans and ensure that VAMCs and Veterans Integrated Service Networks are successfully implementing remediation plans for addressing low clinical productivity and inefficiency.

    Agency: Department of Veterans Affairs
    Status: Open

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

    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: 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: Marie Mak
    Phone: (202) 512-4841

    15 open recommendations
    Recommendation: To ensure that IGCEs are optimized as a tool in the procurement planning process, the Secretaries of Defense and Housing and Urban Development should take steps--such as clarifying guidance, providing additional training, or issuing reminders to officials--to help ensure that guidance on when to prepare an IGCE is followed.

    Agency: Department of Defense
    Status: Open

    Comments: DOD agreed with the recommendation and stated that it is in the process of developing guidance and training on independent government cost estimates.
    Recommendation: To ensure that IGCEs are optimized as a tool in the procurement planning process, the Secretaries of Defense and Housing and Urban Development should take steps--such as clarifying guidance, providing additional training, or issuing reminders to officials--to help ensure that guidance on when to prepare an IGCE is followed.

    Agency: Department of Housing and Urban Development
    Status: Open

    Comments: HUD agreed with the recommendation. In July 2017, HUD noted that it is writing an acquisition instruction to guide acquisition workforce personnel on when and how to prepare an independent government cost estimate which will address this recommendation. It is also planning training on this issue in the fall of 2017.
    Recommendation: To ensure that IGCEs are optimized as a tool in the procurement planning process, the Secretary of Education should consider making Contracts and Acquisitions Management guidance applicable to all agency procurements, and if so, take steps--such as clarifying guidance, providing additional training, or issuing reminders to officials--to help ensure that guidance on when to prepare an IGCE is followed.

    Agency: Department of Education
    Status: Open

    Comments: Education agreed with the recommendation and stated that it will enhance or clarify guidance on independent government cost estimates.
    Recommendation: To ensure that IGCEs contain key information consistent with good cost estimating practices, the Secretaries of Defense and Homeland Security should take steps to ensure that IGCE guidance is followed by, for example, providing training or issuing reminders to officials.

    Agency: Department of Homeland Security
    Status: Open

    Comments: DHS agreed with the recommendation and stated that it will take steps to determine why guidance on independent government cost estimates is not followed. In July, DHS reported that the Office of the Chief Procurement Officer(OCPO) reached out to the nine DHS contracting activities soliciting feedback on why program officials may not be developing IGCEs in accordance with existing policies. Feedback was received in late May 2017. OCPO is currently evaluating the feedback and identifying consistent themes which will lead to the development of IGCE policy compliance measures.
    Recommendation: To ensure that IGCEs contain key information consistent with good cost estimating practices, the Secretaries of Defense and Homeland Security should take steps to ensure that IGCE guidance is followed by, for example, providing training or issuing reminders to officials.

    Agency: Department of Defense
    Status: Open

    Comments: DOD agreed with the recommendation and stated that it is in the process of developing guidance and training on independent government estimates.
    Recommendation: To ensure that IGCEs contain key information consistent with good cost estimating practices, the Secretaries of Education, Health and Human Services, Housing and Urban Development, and Labor should revise or clarify guidance to require that IGCEs document data sources, methodology, and assumptions, and take steps to help ensure that guidance is followed by, for example, providing training or issuing reminders to officials to include this information when developing IGCEs.

    Agency: Department of Education
    Status: Open

    Comments: Education agreed with the recommendation and stated that it will enhance or clarify guidance on independent government cost estimates.
    Recommendation: To ensure that IGCEs contain key information consistent with good cost estimating practices, the Secretaries of Education, Health and Human Services, Housing and Urban Development, and Labor should revise or clarify guidance to require that IGCEs document data sources, methodology, and assumptions, and take steps to help ensure that guidance is followed by, for example, providing training or issuing reminders to officials to include this information when developing IGCEs.

    Agency: Department of Housing and Urban Development
    Status: Open

    Comments: HUD agreed with the recommendation. In July 2017, HUD noted that it is writing an acquisition instruction to guide acquisition workforce personnel on when and how to prepare an independent government cost estimate which will address this recommendation. It is also planning training on this issue in the fall of 2017.
    Recommendation: To ensure that IGCEs contain key information consistent with good cost estimating practices, the Secretaries of Education, Health and Human Services, Housing and Urban Development, and Labor should revise or clarify guidance to require that IGCEs document data sources, methodology, and assumptions, and take steps to help ensure that guidance is followed by, for example, providing training or issuing reminders to officials to include this information when developing IGCEs.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: HHS agreed with the recommendation and stated that it will revise guidance on independent government cost estimates.
    Recommendation: To ensure that IGCEs contain key information consistent with good cost estimating practices, the Secretaries of Education, Health and Human Services, Housing and Urban Development, and Labor should revise or clarify guidance to require that IGCEs document data sources, methodology, and assumptions, and take steps to help ensure that guidance is followed by, for example, providing training or issuing reminders to officials to include this information when developing IGCEs.

    Agency: Department of Labor
    Status: Open

    Comments: DOL agreed with the recommendation and stated that it will review guidance and training on independent government estimates.
    Recommendation: To ensure that IGCEs are optimized as a tool in the procurement planning process, the Secretaries of Defense, Education, Health and Human Services, Homeland Security, Housing and Urban Development, and Labor should take steps to ensure that, when appropriate, contracting staff document differences between IGCE and final contract award value in the contract file.

    Agency: Department of Homeland Security
    Status: Open

    Comments: DHS agreed with the recommendation. In July 2017, DHS reported that the Office of the Chief Procurement Officer (OCPO) disseminated a new draft policy on this issue and solicited feedback from the Component's contracting activities. The Components provided feedback on the draft policy and OCPO is currently adjudicating their comments and will incorporate, as appropriate.
    Recommendation: To ensure that IGCEs are optimized as a tool in the procurement planning process, the Secretaries of Defense, Education, Health and Human Services, Homeland Security, Housing and Urban Development, and Labor should take steps to ensure that, when appropriate, contracting staff document differences between IGCE and final contract award value in the contract file.

    Agency: Department of Education
    Status: Open

    Comments: Education agreed with the recommendation and stated that it will enhance or clarify guidance on independent government cost estimates.
    Recommendation: To ensure that IGCEs are optimized as a tool in the procurement planning process, the Secretaries of Defense, Education, Health and Human Services, Homeland Security, Housing and Urban Development, and Labor should take steps to ensure that, when appropriate, contracting staff document differences between IGCE and final contract award value in the contract file.

    Agency: Department of Defense
    Status: Open

    Comments: DOD agreed with the recommendation and stated that it is in the process of developing guidance and training on independent government estimates.
    Recommendation: To ensure that IGCEs are optimized as a tool in the procurement planning process, the Secretaries of Defense, Education, Health and Human Services, Homeland Security, Housing and Urban Development, and Labor should take steps to ensure that, when appropriate, contracting staff document differences between IGCE and final contract award value in the contract file.

    Agency: Department of Housing and Urban Development
    Status: Open

    Comments: HUD agreed with the recommendation. In July 2017, HUD noted that it will remind managers to ensure they review price analysis, pre-negotiation and price negotiation memoranda to ensure that differences between the independent government cost estimate and final contract award value are properly documented in the contract file.
    Recommendation: To ensure that IGCEs are optimized as a tool in the procurement planning process, the Secretaries of Defense, Education, Health and Human Services, Homeland Security, Housing and Urban Development, and Labor should take steps to ensure that, when appropriate, contracting staff document differences between IGCE and final contract award value in the contract file.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: HHS agreed with the recommendation and stated that it will revise guidance on independent government cost estimates.
    Recommendation: To ensure that IGCEs are optimized as a tool in the procurement planning process, the Secretaries of Defense, Education, Health and Human Services, Homeland Security, Housing and Urban Development, and Labor should take steps to ensure that, when appropriate, contracting staff document differences between IGCE and final contract award value in the contract file.

    Agency: Department of Labor
    Status: Open

    Comments: DOL agreed with the recommendation and stated that it will review continue to work with contracting officials to ensure proper documentation and issue a policy on this issue no later than the end of fiscal year 2017.
    Director: Randall B. Williamson
    Phone: (202) 512-7114

    5 open recommendations
    Recommendation: To increase its assurance that PTSD and TBI are appropriately considered prior to separating certain servicemembers from the military for misconduct, the Secretary of Defense should direct the Air Force and Navy to address inconsistencies with DOD policy in their policies related to screening certain servicemembers, including servicemembers separating in lieu of trial by court-martial, for PTSD and TBI and reviewing the results prior to separation for misconduct.

    Agency: Department of Defense
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To increase its assurance that PTSD and TBI are appropriately considered prior to separating certain servicemembers from the military for misconduct, the Secretary of Defense should direct the Air Force and Navy to address inconsistencies with DOD policy in their policies related to training servicemembers, including officers, on how to identify mild TBI symptoms in the deployed setting.

    Agency: Department of Defense
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To increase its assurance that PTSD and TBI are appropriately considered prior to separating certain servicemembers from the military for misconduct, the Secretary of Defense should ensure that the military services routinely monitor adherence to policies related to screening certain servicemembers for PTSD and TBI prior to separation for misconduct.

    Agency: Department of Defense
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To increase its assurance that PTSD and TBI are appropriately considered prior to separating certain servicemembers from the military for misconduct, the Secretary of Defense should ensure that the military services routinely monitor adherence to policies related to training servicemembers, including officers, on how to identify mild TBI symptoms in the deployed setting.

    Agency: Department of Defense
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To increase its assurance that PTSD and TBI are appropriately considered prior to separating certain servicemembers from the military for misconduct, the Secretary of Defense should ensure that the military services routinely monitor adherence to policies related to counseling about VA benefits and services during the process of separating certain servicemembers for misconduct.

    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: Zina D. Merritt
    Phone: (202) 512-5257

    4 open recommendations
    Recommendation: To clarify the flat rate per diem policy and ensure that the department has the full range of information needed by decision-makers when considering a major Joint Travel Regulations change, the Secretary of Defense should direct the Per Diem, Travel and Transportation Allowance Committee, in coordination with the Military and Civilian Advisory Panels, to revise the Joint Travel Regulations policy related to the flat rate per diem to provide clear language concerning (1) what is meant by proof of lodging, and (2) at what point in the travel process the meals and incidental expenses waiver for actual expenses should be requested and approved.

    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 clarify the flat rate per diem policy and ensure that the department has the full range of information needed by decision-makers when considering a major Joint Travel Regulations change, the Secretary of Defense should direct the Per Diem, Travel and Transportation Allowance Committee, in coordination with the Military and Civilian Advisory Panels, to establish procedures to ensure that required processes to inform major Joint Travel Regulations policy changes are completed prior to the approval of those changes.

    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 clarify the flat rate per diem policy and ensure that the department has the full range of information needed by decision-makers when considering a major Joint Travel Regulations change, the Secretary of Defense should direct the Per Diem, Travel and Transportation Allowance Committee, in coordination with the Military and Civilian Advisory Panels, to incorporate principles from Office of Management and Budget Circular A-94, including the costs and benefits of effects that may be difficult to quantify or monetize, into future assessments related to major Joint Travel Regulations changes.

    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 clarify the flat rate per diem policy and ensure that the department has the full range of information needed by decision-makers when considering a major Joint Travel Regulations change, the Secretary of Defense should direct the Per Diem, Travel and Transportation Allowance Committee, in coordination with the Military and Civilian Advisory Panels, to incorporate principles from Office of Management and Budget Circular A-94, including the costs and benefits of effects that may be difficult to quantify or monetize, into future assessments related to the flat rate per diem policy, such as the draft Performance Measurement Plan.

    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: David C. Trimble
    Phone: (202) 512-3841

    3 open recommendations
    Recommendation: To enhance DOE's ability to make risk-based decisions for the treatment of Hanford supplemental LAW, Congress should consider clarifying, in a manner that does not impair the regulatory authorities of EPA and the state of Washington, DOE's authority at Hanford to determine, in consultation with NRC, whether portions of the supplemental LAW can be managed as a waste type other than high-level waste.

    Agency: Congress
    Status: Open

    Comments: According to staff with the reports' addressees, Congress is considering whether to implement this Matter.
    Recommendation: To help ensure that DOE's treatment of Hanford's supplemental LAW is risk based and cost effective, the Secretary of Energy should develop updated information on the effectiveness of treating and disposing of all the different portions of Hanford's supplemental LAW with alternate methods or at alternate disposal sites, and based on this information, identify potential treatment and disposal pathways for different portions of Hanford's supplemental LAW, considering the risks posed by the LAW. In implementing this recommendation, DOE should take into account the results of the analysis required by Section 3134 of the National Defense Authorization Act for Fiscal Year 2017.

    Agency: Department of Energy
    Status: Open

    Comments: In July 2017, DOE told GAO that it has commissioned a team of National Laboratory experts that has begun working on an independent review of supplemental low-activity waste treatment options. DOE noted that this review will address the effectiveness of treating and disposing of Hanford's supplemental low-activity waste with alternate methods or at alternate disposal sites.
    Recommendation: To help ensure that DOE's treatment of Hanford's supplemental LAW is risk based and cost effective, the Secretary of Energy should have an independent entity develop updated information on the lifecycle costs of treating and disposing of Hanford's supplemental LAW with alternate methods or at alternate disposal sites. In implementing this recommendation, DOE should take into account the results of the analysis required by Section 3134 of the National Defense Authorization Act for Fiscal Year 2017.

    Agency: Department of Energy
    Status: Open

    Comments: In July 2017, DOE told GAO that it has commissioned a team of National Laboratory experts that has begun working on an independent review of supplemental low-activity waste treatment options. DOE noted that this review will include a cost benefit analysis for treatment and disposal alternatives.
    Director: J. Christopher Mihm
    Phone: (202) 512-6806

    1 open recommendations
    Recommendation: To promote transparency in the development and management of data standards for reporting federal spending, the Director of the Office of Management and Budget should ensure that the Data Standards Committee makes information about the topics of the committee's proceedings and any resulting outcomes available to the public.

    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: James Cosgrove
    Phone: (202) 512-7114

    1 open recommendations
    Recommendation: To strengthen CMS's oversight of MA contracts, the Administrator of CMS should review data on disenrollment by health status and the reasons beneficiaries disenroll as part of the agency's routine monitoring efforts.

    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: Cristina Chaplain
    Phone: (202) 512-4841

    1 open recommendations
    including 1 priority recommendation
    Recommendation: In order to ensure that the Congress is able to make informed resource decisions regarding a viable EM-1 launch readiness date, the NASA Administrator or Acting Administrator should direct the Human Exploration and Operations Mission Directorate to propose a new, more realistic EM-1 date if warranted and report to Congress on the results of its EM-1 schedule analysis.

    Agency: National Aeronautics and Space Administration
    Status: Open
    Priority recommendation

    Comments: NASA agreed with this recommendation and stated that it is reassessing the launch readiness schedule.
    Director: Paula M. Rascona
    Phone: (202) 512-9816

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

    Agency: Department of the Treasury
    Status: Open
    Priority recommendation

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

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

    Comments: OMB stated that it reviewed available IG readiness review reports in its assessment of agency implementation efforts, and it also relied on other, more up-to-date sources of information from agencies including data obtained from one-on-one meetings and agency self-assessments. We will continue to assess OMB's efforts to address this recommendation as IGs plan to issue their required reports in November 2017.
    Director: Michael J. Sullivan
    Phone: (202) 512-4841

    3 open recommendations
    Recommendation: To ensure that DOD adequately prioritizes its resources to finish F-35 baseline development and delivers all of the promised warfighting capabilities and that Congress is fully informed when making fiscal year 2018 budget decisions, the Secretary of Defense should reassess the additional cost and time needed to complete developmental testing using historical program data.

    Agency: Department of Defense
    Status: Open

    Comments: The agency has not taken any action to implement this recommendation.
    Recommendation: To ensure that DOD adequately prioritizes its resources to finish F-35 baseline development and delivers all of the promised warfighting capabilities and that Congress is fully informed when making fiscal year 2018 budget decisions, the Secretary of Defense should delay the issuance of the Block 4 development request for proposals at least until developmental testing is complete and all associated capabilities have been verified to work as intended.

    Agency: Department of Defense
    Status: Open

    Comments: The agency has not taken any action to implement this recommendation.
    Recommendation: To ensure that DOD adequately prioritizes its resources to finish F-35 baseline development and delivers all of the promised warfighting capabilities and that Congress is fully informed when making fiscal year 2018 budget decisions, the Secretary of Defense should finalize the details of DOD and contractor investments associated with an economic order quantities (EOQ) purchase in fiscal year 2018, and submit a report to Congress with the fiscal year 2018 budget request that clearly identifies the details, including costs and benefits of the finalized EOQ approach.

    Agency: Department of Defense
    Status: Open

    Comments: In providing comments on this report, the agency partially concurred with this recommendation but has not yet taken any actions necessary to implement it.
    Director: Jacqueline M. Nowicki
    Phone: (617) 788-0580

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

    Agency: Department of Education
    Status: Open

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

    Agency: Department of Education
    Status: Open

    Comments: The Department of Education substantially agreed with this recommendation. The agency noted that it planned to reinforce through grant administration trainings the importance of sharing grantee performance information agency-wide, including in the PAM Module.
    Director: Marie A. Mak
    Phone: (202) 512-4841

    2 open recommendations
    Recommendation: The Secretary of Defense should direct the Secretary of the Navy to adjust the number of AAVs used in calculating AAV operations and support costs in the SAR to reflect a more realistic comparison to the 204 ACV 1.1s being procured.

    Agency: Department of Defense
    Status: Open

    Comments: DOD concurred with our recommendation to update this assumption, and made a partial update to the December 2016 ACV SAR in an effort to address it. In the updated SAR, DOD changed the number of AAVs being replaced from 204 to 180 as we recommended, but did not fully update the total AAV O&S cost figure based on that updated number. Therefore, this recommendation remains open.
    Recommendation: The Secretary of Defense should direct the Secretary of the Navy to postpone the ACV 1.1 program's production decision until early fiscal year 2019 to reduce concurrency between testing and production.

    Agency: Department of Defense
    Status: Open

    Comments: In its written comments, DOD contended that delaying the production decision could delay the ACV fielding schedule and impact the affordability and sequencing of the Marine Corps' overarching Vehicle Replacement Strategy. Although DOD does not plan to take action on our recommendation, Congress has yet to fund the start of ACV production in fiscal year 2018. Therefore, this recommendation remains open.
    Director: Seto Bagdoyan
    Phone: (202) 512-6722

    4 open recommendations
    Recommendation: The Commissioner (or Acting Commissioner) of SSA should direct the OAFP to lead a comprehensive fraud risk assessment that is consistent with leading practices, and develop a plan for regularly updating the assessment.

    Agency: Social Security Administration
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: The Commissioner (or Acting Commissioner) of SSA should direct the OAFP to develop, document, and implement an antifraud strategy that is aligned to its assessed fraud risks.

    Agency: Social Security Administration
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: The Commissioner (or Acting Commissioner) of SSA should direct the OAFP to work with components responsible for implementing antifraud initiatives to develop outcome-oriented metrics, including baselines and goals, where appropriate for antifraud activities.

    Agency: Social Security Administration
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: The Commissioner (or Acting Commissioner) of SSA should direct the OAFP to review progress toward meeting goals on a regular basis, and recommend that the NAFC make changes to control activities or take other corrective actions on any initiatives that are not meeting goals.

    Agency: Social Security Administration
    Status: Open

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

    5 open recommendations
    Recommendation: To improve RUS's management of the Infrastructure Program, Broadband Program, and Community Connect by more closely following leading practices for broadband loan- and grant-program management, the Secretary of Agriculture should direct RUS to develop and document clear goals and performance measures linked to those goals, for each program.

    Agency: Department of Agriculture
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To improve RUS's management of the Infrastructure Program, Broadband Program, and Community Connect by more closely following leading practices for broadband loan- and grant-program management, the Secretary of Agriculture should direct RUS to establish and implement procedures to conduct a risk assessment of each program, including an examination of risk at both the programmatic and portfolio level for each program.

    Agency: Department of Agriculture
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To improve RUS's management of the Infrastructure Program, Broadband Program, and Community Connect by more closely following leading practices for broadband loan- and grant-program management, the Secretary of Agriculture should direct RUS to establish and implement procedures to conduct periodic evaluations of completed grant projects to determine the outcomes associated with these projects, and analyze the information gained to assess if any programmatic changes are needed to improve the Community Connect program.

    Agency: Department of Agriculture
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To improve RUS's management of the Infrastructure Program, Broadband Program, and Community Connect by more closely following leading practices for broadband loan- and grant-program management, the Secretary of Agriculture should direct RUS to establish a timeline for implementing a centralized internal system for staff to obtain relevant and timely program data for use in managing and monitoring loans and grant awards.

    Agency: Department of Agriculture
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To improve RUS's management of the Infrastructure Program, Broadband Program, and Community Connect by more closely following leading practices for broadband loan- and grant-program management, the Secretary of Agriculture should direct RUS to develop, update, and maintain complete written policies and procedures for RUS's programs as a way to retain and communicate organizational knowledge internally among agency staff. RUS should determine the critical documentation that should be created or updated, including considering documentation such as loan-application review guidance and employee manuals for each of the three programs.

    Agency: Department of Agriculture
    Status: Open

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

    4 open recommendations
    Recommendation: The Secretary of Energy, working with the Administrator of the National Nuclear Security Administration, should include more complete information on the assessments--that is, security plans, vulnerability assessments, independent assessments, and other assessments--used in the annual reports to support the agencies' assessments that DOE and NNSA sites are secure.

    Agency: Department of Energy
    Status: Open

    Comments: When we confirm what actions the agency has taken, we will update.
    Recommendation: The Secretary of Energy, working with the Administrator of the National Nuclear Security Administration, should better align the internal review process and mandated report publication deadlines.

    Agency: Department of Energy
    Status: Open

    Comments: When we confirm what actions the agency has taken, we will update.
    Recommendation: Additionally, the Secretary of Energy should develop a plan for addressing the physical security infrastructure needs at DOE sites. Similar to a report under development by NNSA, this plan could identify cost and time frames and enable DOE and the Congress to prioritize these projects.

    Agency: Department of Energy
    Status: Open

    Comments: When we confirm what actions the agency has taken, we will update.
    Recommendation: Additionally, the Secretary of Energy should, in future annual security certification reports, inform Congress of the reasons for the delayed implementation of the June 2011 DOE material control and accountability order at some sites, as well as the steps DOE and its sites are taking to implement it. DOE should also provide Congress with information on any vulnerabilities or deficiencies in the security at sites that may potentially exist while the sites complete implementation of the order as well as information on any concomitant adjustment to their security posture that is required.

    Agency: Department of Energy
    Status: Open

    Comments: When we confirm what actions the agency has taken, we will update.
    Director: Katherine Iritani
    Phone: (202) 512-7114

    2 open recommendations
    Recommendation: To improve consistency in CMS oversight of federal spending under section 1115 demonstrations, the Secretary of Health and Human Services should require the Administrator of CMS to develop and document standard operating procedures for monitoring spending under demonstrations that (1) require setting reporting requirements for states that provide CMS the data elements needed for CMS to assess compliance with demonstration spending limits; (2) require consistent enforcement of states' compliance with financial reporting requirements; and (3) require consistent tracking of the amount of unspent funds under demonstration spending limits.

    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 improve consistency in CMS oversight of federal spending under section 1115 demonstrations, the Secretary of Health and Human Services should require the Administrator of CMS to issue formal guidance on the revised budget neutrality policy, including information on how the policy will be applied.

    Agency: Department of Health and Human Services
    Status: Open

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

    6 open recommendations
    Recommendation: To allow DOE management to effectively monitor invoice reviews and have assurance that this control activity is operating as intended, the Secretary of Energy should establish a DOE-wide invoice review policy that includes requirements for sites to establish well-documented invoice review operating procedures.

    Agency: Department of Energy
    Status: Open

    Comments: DOE stated that it already has an established, detailed DOE-wide invoice review policy provided in DOE's Financial Management Handbook and in the DOE Acquisition Guide, and that they are updating the Financial Management Handbook to include additional procedures to address intra-governmental payment and collection transactions that they believe will allow the recommendation to be closed by September 30, 2017. However, DOE officials with the office of the CFO at DOE headquarters previously told us that they do not have department-wide invoice review policies and procedures, and that CFOs and contracting officials in DOE field offices are responsible to develop their own invoice review policies and procedures. In addition, we reviewed the Financial Management Handbook and the Acquisition Guide and found that these documents do not contain the detail necessary to serve as an invoice review policy. We will continue to review DOE's implementation of this recommendation to determine whether its actions meet the intent of the recommendation.
    Recommendation: To help DOE take a more strategic approach to managing improper payments and risk, including fraud risk, the Secretary of Energy should implement leading practices for managing the department's risk of fraud, including creating a structure with a dedicated entity within DOE to design and oversee fraud risk management activities.

    Agency: Department of Energy
    Status: Open

    Comments: DOE considers this recommendation to be closed without corrective action. Instead of establishing a dedicated entity within DOE to design and oversee fraud risk management activities, DOE will rely on the existing Office of Financial Policy and Internal Controls and on the DOE Office of Inspector General (OIG)to design and oversee financial fraud risk management activities. We disagree that reliance on these offices meets best practices because neither office is solely dedicated to designing or overseeing fraud risk management activities. Furthermore, according the best practices in GAO's Fraud Risk Framework, the dedicated entity should not be the OIG.
    Recommendation: To help DOE take a more strategic approach to managing improper payments and risk, including fraud risk, the Secretary of Energy should implement leading practices for managing the department's risk of fraud, including conducting fraud risk assessments that are tailored to each program and use the assessments to develop a fraud risk profile

    Agency: Department of Energy
    Status: Open

    Comments: DOE concurred with the substance of the recommendation; however they consider the recommendation to be closed without corrective action because its risk assessments meet the requirements of the Improper Payments Elimination and Recovery Improvement Act of 2012, as reported by the Office of Inspector General (OIG), and because it has implemented updates to OMB Circular A-123 that added requirements related to managing fraud risk and adherence to GAO's Fraud Risk Framework. However, we found that DOE has not conducted fraud risk assessments that are tailored to its programs and therefore do not allow the department to create a fraud risk profile. We also found that, although DOE updated its internal control assessment tools with a list of fraud risks as required by OMB Circular A-123, the list of risks were the same for all DOE sites and were not tailored to the sites' different programs.
    Recommendation: To help DOE take a more strategic approach to managing improper payments and risk, including fraud risk, the Secretary of Energy should implement leading practices for managing the department's risk of fraud, including developing and documenting an antifraud strategy that describes the programs' approaches for addressing the prioritized fraud risks identified during the fraud risk assessment.

    Agency: Department of Energy
    Status: Open

    Comments: DOE concurred with this recommendation but considers the recommendation closed without corrective action because DOE has implemented the updated OMB Circular A-123 and because DOE's anti-fraud strategy is imbedded in the DOE internal control program. However, DOE officials told us that they have not developed or documented a DOE-wide antifraud strategy or directed individual programs to develop program-specific strategies. Furthermore, DOE's implementation of OMB Circular A-123 included adding a list of potential risks to their internal control assessment tool that were the same for all DOE sites and were not tailored to the sites' different programs.
    Recommendation: To help DOE take a more strategic approach to managing improper payments and risk, including fraud risk, the Secretary of Energy should implement leading practices for managing the department's risk of fraud, including designing and implementing specific control activities, including fraud awareness training and data analytics, to prevent and detect fraud and other improper payments.

    Agency: Department of Energy
    Status: Open

    Comments: DOE believes that they are either implementing or have already implemented this recommendation and considers the recommendation closed without additional action. Specifically, DOE stated that the Office of Inspector General (OIG) already provides fraud awareness training and that the OIG provided expanded fraud risk training on June 12, 2017 through a CFO-hosted webinar. However, of the 10 field offices responsible for overseeing contractor costs, none required employees responsible for overseeing contractor costs to attend fraud awareness training.
    Recommendation: To help ensure that necessary data are available to employ data analytics as a tool to perform contractor cost-surveillance activities, the Secretary of Energy should require contractors to maintain sufficiently detailed transaction-level cost data that are reconcilable with amounts charged to the government, including (1) cost data that, at a minimum, represent a full data population and (2) the details necessary to determine the nature of each cost transaction, with such identifiers as transaction date, dollar amount, item or service description, and transaction codes to indicate the type of cost represented (e.g., construction materials, property lease, and office supplies).

    Agency: Department of Energy
    Status: Open

    Comments: DOE did not agree to implement this recommendation because they believe that the recommendation establishes agency-specific requirements for DOE contractors that are more prescriptive than current federal requirements. DOE states that they plan to evaluate the merits of government-wide guidance for applying data-analytics to contract costs only if an OMB working group--established as a requirement of the Fraud Reduction and Data Analytics Act of 2015 to promote interagency coordination on fraud reduction and data analytics--requires them to do so. However, the purpose of the working group is to share fraud management best practices. It is not an implementing body and agencies do not need its permission before proceeding with fraud risk reduction efforts.
    Director: James R. McTigue Jr.
    Phone: (202) 512-9110

    14 open recommendations
    Recommendation: As LB&I finishes implementing its new approach and decides which selection methods will be used with the campaigns, the Commissioner of Internal Revenue should ensure that the documentation gaps in policies and procedures are addressed for six internal control principles for the selection methods that will be used, including defining objectives to identify risk and defining risk tolerances.

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: As LB&I finishes implementing its new approach and decides which selection methods will be used with the campaigns, the Commissioner of Internal Revenue should ensure that the documentation gaps in policies and procedures are addressed for six internal control principles for the selection methods that will be used, including identifying, analyzing, and responding to risks to achieving the objectives.

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: As LB&I finishes implementing its new approach and decides which selection methods will be used with the campaigns, the Commissioner of Internal Revenue should ensure that the documentation gaps in policies and procedures are addressed for six internal control principles for the selection methods that will be used, including designing control activities to achieve objectives and responding to risks.

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: As LB&I finishes implementing its new approach and decides which selection methods will be used with the campaigns, the Commissioner of Internal Revenue should ensure that the documentation gaps in policies and procedures are addressed for six internal control principles for the selection methods that will be used, including using quality information to achieve objectives.

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: As LB&I finishes implementing its new approach and decides which selection methods will be used with the campaigns, the Commissioner of Internal Revenue should ensure that the documentation gaps in policies and procedures are addressed for six internal control principles for the selection methods that will be used, including communicating internally the necessary quality information about the objectives.

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: As LB&I finishes implementing its new approach and decides which selection methods will be used with the campaigns, the Commissioner of Internal Revenue should ensure that the documentation gaps in policies and procedures are addressed for six internal control principles for the selection methods that will be used, including evaluating issues and remediating identified internal control deficiencies on a timely basis.

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: Also in accordance with federal internal control standards, the Commissioner should direct LB&I to adopt a standard process for monitoring audit selection decisions in the field, such as by modifying the existing quality control system.

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To further ensure that the new campaigns under LB&I's new approach for addressing tax compliance are implemented successfully, the Commissioner should create a timetable with specific dates for implementing its new compliance approach.

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To further ensure that the new campaigns under LB&I's new approach for addressing tax compliance are implemented successfully, the Commissioner should establish metrics to help determine whether the campaign effort overall meets LB&I's goals.

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To further ensure that the new campaigns under LB&I's new approach for addressing tax compliance are implemented successfully, the Commissioner should finalize and document plans to evaluate the human resources expended on campaign activities.

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To further ensure that the new campaigns under LB&I's new approach for addressing tax compliance are implemented successfully, the Commissioner should document lessons learned from stakeholder input and past performance.

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To further ensure that the new campaigns under LB&I's new approach for addressing tax compliance are implemented successfully, the Commissioner should monitor overall performance across future campaigns, not just individual compliance projects, and in doing so ensure that the data used for monitoring accounts for the costs beyond the auditor's time can clearly be linked with specific selection methods, including the Discriminant Analysis System method, to the extent that the selection methods continue to operate.

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To further ensure that the new campaigns under LB&I's new approach for addressing tax compliance are implemented successfully, the Commissioner should develop and document criteria to use in choosing selection methods for campaigns using audits.

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To further ensure that the new campaigns under LB&I's new approach for addressing tax compliance are implemented successfully, the Commissioner should set a timetable to analyze and mitigate risks and document specific metrics for assessing mitigation of identified risks.

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

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

    2 open recommendations
    Recommendation: The Director of Human Capital Initiatives should clarify whether and under what conditions DAWDF funds could be used to pay for personnel to help manage the fund.

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

    Comments: DOD partially concurred with this recommendation, and indicated that it plans to take action to address it. Section 822 of H.R. 2810, the National Defense Authorization Act for Fiscal Year 2018, authorizes the use of DAWDF to pay salaries of personnel at the Office of the Secretary of Defense, military departments, and Defense Agencies to manage the fund. The Human Capital Initiatives Office plans to update the DAWDF Desk Operating Guide based on the final legislation.
    Recommendation: In collaboration with cognizant officials within DOD components, the Director of Human Capital Initiatives should ensure that components have processes in place to verify the accuracy and completeness of data on the execution of initiatives funded by DAWDF.

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

    Comments: DOD partially concurred with this recommendation, and indicated that actions will be taken or have already been taken to address it. DOD noted that it had made significant management and other changes to improve the accuracy and completeness of data used and provided by components on the execution of initiatives funded by DAWDF. DOD noted that it had, among other actions, issued guidance to improve data validity, consistency, and alignment; instituted a midyear program execution review; and established a requirement for a data-driven year in review. The midyear program execution review now requires additional information from components. In addition, as part of the fiscal year 2018 proposal process, components were required to propose hiring by career field. If these management and policy changes are effectively translated into practice, we believe these actions will address the intent of the recommendation.
    Director: Gambler, Rebecca S
    Phone: (202) 512-6912

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

    2 open recommendations
    Recommendation: The Board of Directors should ensure that TVA better document and communicate its goals to reduce its debt and unfunded pension liabilities in its performance plans and reports, including detailed strategies for achieving these goals.

    Agency: Tennessee Valley Authority
    Status: Open

    Comments: TVA concurred with this recommendation and said it would take steps to implement it. When we confirm what actions the TVA has taken in response to this recommendation, we will provide updated information.
    Recommendation: The Board of Directors should ensure that TVA propose, and work with the TVA Retirement System board to adopt, funding rules designed to ensure the plan's full funding.

    Agency: Tennessee Valley Authority
    Status: Open

    Comments: TVA neither agreed nor disagreed with this recommendation. We continue to believe action is needed and will monitor TVA's efforts to address it.
    Director: Brian J. Lepore
    Phone: (202) 512-4523

    2 open recommendations
    Recommendation: To improve operational efficiencies and reduce costs related to product management and services that support commissary operations, the Secretary of Defense should direct the Chief Executive Officer of DeCA to develop a plan with objectives, goals, and time frames on how it will improve efficiency in product management, such as offering products based on store sales or customer demand.

    Agency: Department of Defense
    Status: Open

    Comments: As of August 2017, the Defense Commissary Agency (DeCA) started to implement the Category Performance Improvement process which could help improve efficiencies by offering products based on store sales and customer demand. In addition, DeCA is also offering commissary brand items which have improved efficiencies in inventory and stocking products. By making these improvements, DeCA could improve operational efficiencies. However, DeCA is in the early stages of implementing these actions and it is unclear to what extent these efficiencies have helped reduce costs related to product management.
    Recommendation: To improve operational efficiencies and reduce costs related to product management and services that support commissary operations, the Secretary of Defense should direct the Chief Executive Officer of DeCA to conduct comprehensive cost-benefit analyses to guide decisions on implementing the most cost-effective option as stocking and custodial services contracts are renewed, and on choosing product distribution options.

    Agency: Department of Defense
    Status: Open

    Comments: As of August 2017, the Defense Commissary Agency has not taken action that addresses GAO's March 2017 recommendation to conduct comprehensive cost-benefit analyses to guide decisions on implementing the most cost-effective option as stocking and custodial services contracts are renewed, and on choosing product distribution options.
    Director: Michael Courts
    Phone: (202) 512-8980

    1 open recommendations
    Recommendation: To strengthen State's ability to address persistent gaps in foreign language proficiency at overseas posts and make informed future resource investments, the Secretary of State should evaluate the effectiveness of efforts implemented under the "Strategic Plan for Foreign-Language Capabilities."

    Agency: Department of State
    Status: Open

    Comments: In his May 25, 2017 letter to the relevant congressional committees leadership, the Department of State reiterated its concurrence with this recommendation and stated that the department will develop a process to evaluate implementation of the 2011 Strategic Plan and future plans, and will report on results of the evaluation by the end of fiscal year 2018.
    Director: Frank Rusco
    Phone: (202) 512-3841

    4 open recommendations
    including 1 priority recommendation
    Recommendation: The Secretary of the Interior should direct the Assistant Secretary for Land and Minerals Management, who oversees BSEE, to establish a mechanism for BSEE management to obtain and incorporate input from bureau personnel and any external parties, such as Argonne, that can affect the bureau's ability to achieve its objectives.

    Agency: Department of the Interior
    Status: Open
    Priority recommendation

    Comments: In its June 9, 2017 response to our report, Interior indicated that BSEE is developing new strategies to improve trust and foster greater collaboration for consideration by the new Director. Interior anticipates BSEE taking action by April 30, 2018.
    Recommendation: The Secretary of the Interior should direct the Assistant Secretary for Land and Minerals Management, who oversees BSEE, to address leadership commitment deficiencies within BSEE, including by implementing internal management initiatives and ongoing strategic initiatives (e.g., Enterprise Risk Management and performance measure initiatives) in a timely manner.

    Agency: Department of the Interior
    Status: Open

    Comments: In its June 9, 2017 response to our report, Interior indicated that BSEE will incorporate lessons learned from its first ERM cycle in future cycles and that BSEE will incorporate a performance management dashboard in fiscal year 2018. Specific completion dates were not provided.
    Recommendation: The Secretary of the Interior should direct the BSEE Director to address trust concerns that exist between headquarters and the field, BSEE should expand the scope of its employee engagement strategy to incorporate the need to communicate quality information throughout the bureau.

    Agency: Department of the Interior
    Status: Open

    Comments: In its June 9, 2017 response to our report, Interior indicated that BSEE's response to this recommendation would be incorporated into its corrective actions for recommendation 1. The target completion date is April 30, 2018.
    Recommendation: The Secretary of the Interior should direct the BSEE Director to increase organizational trust in Integrity and Professional Responsibility Advisor (IPRA) activities, BSEE should assess and amend IPRA guidance to clarify (1) severity threshold criteria for referring allegations of misconduct to the IG and (2) its reporting chain.

    Agency: Department of the Interior
    Status: Open

    Comments: In its June 9, 2017, response to our report, Interior indicated that the BSEE Director will evaluate options for clarifying the roles, responsibilities, and processes for the IPRA. The target date for completion is December 31, 2017.
    Director: Allison Bawden
    Phone: (202) 512-7215

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

    Agency: Corporation for National and Community Service
    Status: Open

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

    Agency: Corporation for National and Community Service
    Status: Open

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

    Agency: Corporation for National and Community Service
    Status: Open

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

    Agency: Corporation for National and Community Service
    Status: Open

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

    Agency: Corporation for National and Community Service
    Status: Open

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

    Agency: Corporation for National and Community Service
    Status: Open

    Comments: CNCS cited its training efforts, such as providing training to grants management staff in FY15 and FY16 related to grants monitoring. The agency is in the process of developing a broader agency-wide employee development program that will link competencies to development needs in various mission-critical roles. To close this recommendation, CNCS will need to determine which competencies are critical for grant monitoring, and show how the competencies are linked with the agency's training planning processes and agency goals.
    Director: Carolyn L. Yocom
    Phone: (202) 512-7114

    3 open recommendations
    Recommendation: To build upon CMS's collaborative audit efforts and help enhance future collaboration, CMS should identify opportunities to address barriers that limit states' participation in collaborative audits. Such opportunities could include improving communication with states before, during, and after audits are completed; and ensuring that audits align with states' program integrity needs, including the need for oversight of services provided in managed care delivery systems.

    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 better support states' efforts to reduce improper payments and communicate effective program integrity practices across the states, CMS should collaborate with states to develop a systematic approach to collect promising state program integrity practices.

    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 better support states' efforts to reduce improper payments and communicate effective program integrity practices across the states, CMS should collaborate with states to create and implement a communication strategy for sharing promising program integrity practices with states in an efficient and timely manner.

    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: Mark Goldstein
    Phone: (202) 512-2834

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

    Agency: Washington Metropolitan Area Transit Authority
    Status: Open

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

    Agency: Washington Metropolitan Area Transit Authority
    Status: Open

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

    Agency: Washington Metropolitan Area Transit Authority
    Status: Open

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

    3 open recommendations
    Recommendation: To ensure MACs' provider education efforts are focused on areas vulnerable to improper billing and to strengthen CMS's oversight of those efforts, CMS should require sufficient detail in MAC reporting to allow CMS to determine the extent to which MACs' provider education department efforts focus on areas identified as vulnerable to improper billing.

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

    Comments: HHS concurred with this recommendation and said it would take steps to implement it. In April 2017, CMS released a revised Provider Customer Service Program Activity Report (PAR) template to Medicare Administrative Contractors (MAC). This revised template collects additional information from MACs on their provider outreach and education activities that are specifically geared towards reducing their improper payment rate. All PAR Reports submitted after July 2017 will include information on these topics. Additionally, CMS is implementing increased reporting by MACs in the Provider Customer Service Program Contractor Information Database to track whether education was provided related to the prioritization of efforts to reduce the error rate. CMS expects these additional reporting requirements to be released to the MACs in fall 2017. GAO will continue to monitor CMS efforts.
    Recommendation: To ensure MACs' provider education efforts are focused on areas vulnerable to improper billing and to strengthen CMS's oversight of those efforts, CMS should explicitly require that Medicare Part A and B claims, DME, and home health and hospice MACs work together to educate referring providers on documentation requirements for DME and home health services.

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

    Comments: HHS concurred with this recommendation and said it would take steps to implement it. CMS is developing instructions for the Medicare Administrative Contractors (MAC) that will require MACs to collaborate on a regular basis to provide education to referring providers on documentation and other requirements relative to durable medical equipment and home health services. CMS expects these new instructions to be released to MACs in fall 2017. Additionally, CMS is implementing increased reporting by MACs in the Provider Customer Service Program Contractor Information Database to track the instances of collaboration with other MACs. CMS expects these additional reporting requirements to be released to the MACs in fall 2017. Finally, CMS revised the Provider Customer Service Program Activity Report (PAR) to collect additional information from MACs on education topics where MACs collaborated with each other and with external partners. This new template was released to MACs in April 2017, and all PARs submitted after July 2017 will include information on these topics. GAO will continue to monitor CMS efforts.
    Recommendation: To ensure MACs' provider education efforts are focused on areas vulnerable to improper billing and to strengthen CMS's oversight of those efforts, for any future probe and educate reviews, CMS should establish performance metrics that will help the agency determine the reviews' effectiveness in reducing improper billing.

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

    Comments: HHS concurred with this recommendation and said it would take steps to implement it. Through the Targeted Probe and Educate Pilot, currently under way in Jurisdiction F and set to expand in the near future to additional jurisdictions, CMS has been working to develop more thorough metrics to monitor the outcome and impact of the probe and educate reviews. Detailed metrics in the expanded pilot include service and provider specific error rates, claims metrics, financial impact, education metrics, provider/suppler behavior metrics, as well as volume and outcome of appeals both pre- and post-probe and educate implementation. GAO will continue to monitor CMS efforts.
    Director: Thomas Melito
    Phone: (202) 512-9601

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

    Agency: United States Agency for International Development
    Status: Open

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

    Agency: United States Agency for International Development
    Status: Open

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

    Agency: United States Agency for International Development
    Status: Open

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

    Agency: United States Agency for International Development
    Status: Open

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

    Agency: United States Agency for International Development
    Status: Open

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

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

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

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

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

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

    Agency: Department of Homeland Security
    Status: Open

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

    Agency: Department of Commerce
    Status: Open

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

    Agency: Department of the Interior
    Status: Open

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

    Agency: Department of State
    Status: Open

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

    Agency: Department of Commerce
    Status: Open

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

    Agency: Department of the Interior
    Status: Open

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

    Agency: Department of State
    Status: Open

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

    Agency: Department of Commerce
    Status: Open

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

    Agency: Department of the Interior
    Status: Open

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

    Agency: Department of State
    Status: Open

    Comments: In providing comments on this report, State concurred with this recommendation. Officials have reported they are in the process of drafting a Procurement Information Bulletin related to inserting the clause into relevant contracts.
    Director: John Neumann
    Phone: (202) 512-3841

    6 open recommendations
    Recommendation: The Secretary of Health and Human Services should direct the Commissioner of FDA to develop a process, which may include time frames, to establish appropriate durations of use on labels of all medically important antibiotics used in food animals.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: HHS neither agreed nor disagreed with this recommendation, and as of July 2017, we await action from FDA.
    Recommendation: The Secretary of Health and Human Services should direct the Commissioner of FDA to establish steps to increase veterinary oversight of medically important antibiotics administered in routes other than feed and water, such as injections and tablets.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: HHS neither agreed nor disagreed with this recommendation, and as of July 2017, we await action from FDA.
    Recommendation: The Secretary of Health and Human Services should direct the Commissioner of FDA to develop performance measures and targets for actions to manage the use of antibiotics such as revising the veterinary feed directive and developing guidance documents on judicious use.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: HHS neither agreed nor disagreed with this recommendation, and as of July 2017, we await action from FDA.
    Recommendation: The Secretary of Agriculture should direct the Administrator of APHIS to develop performance measures and targets for collecting farm-specific data on antibiotic use in food animals.

    Agency: Department of Agriculture
    Status: Open

    Comments: USDA agreed with this recommendation. In July 2017, the Animal and Plant Health Inspection Service stated that it will develop performance measures and targets for collecting farm-specific data on antibiotic use in farm animals and antibiotic resistant bacteria by September 30, 2017.
    Recommendation: The Secretary of Agriculture should direct the Administrator of APHIS to develop performance measures and targets for collecting farm-specific data on antibiotic-resistant bacteria in food animals.

    Agency: Department of Agriculture
    Status: Open

    Comments: USDA agreed with this recommendation. In July 2017, the Animal and Plant Health Inspection Service stated that it will develop performance measures and targets for laboratory monitoring for antibiotic resistance of pathogens by September 30, 2017.
    Recommendation: The Secretary of Agriculture should direct the Administrator of APHIS and the Administrator of the Food Safety and Inspection Service to work with the Director of CDC to develop a framework for deciding when on-farm investigations are warranted during outbreaks.

    Agency: Department of Agriculture
    Status: Open

    Comments: USDA agreed with this recommendation. In July 2017, USDA's Animal and Plant Health Inspection Service agreed to work with USDA's Food Safety and Inspection Service and HHS' Centers for Disease Control and Prevention to develop an additional decision matrix by December 31, 2017 for use to determine when on-farm antimicrobial resistance investigative activities are warranted.
    Director: Cary B. Russell
    Phone: (202) 512-5431

    2 open recommendations
    Recommendation: To better ensure quality financial execution information is available to guide the Joint Exercise Program, the Secretary of Defense should direct the Office of the Assistant Secretary of Defense for Readiness to direct the combatant commanders to take steps to comply with current Execution Management System guidance to upload supporting documentation that is reconcilable to funds executed from the Combatant Commanders Exercise Engagement and Training Transformation account.

    Agency: Department of Defense
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To better ensure quality financial execution information is available to guide the Joint Exercise Program, the Secretary of Defense should direct the Office of the Assistant Secretary of Defense for Readiness to, as the department implements financial improvement plans in accordance with the Financial Improvement and Audit Readiness guidance, include specific internal control steps and procedures to address and ensure the completeness and accuracy of information captured for the Joint Exercise Program's Combatant Commanders Exercise Engagement and Training Transformation account.

    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: Yvonne Jones
    Phone: (202) 512-6806

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

    Agency: Department of Education
    Status: Open

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

    Agency: Department of Labor
    Status: Open

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

    Agency: United States Securities and Exchange Commission
    Status: Open

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

    Agency: Department of Labor
    Status: Open

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

    Agency: General Services Administration
    Status: Open

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

    Agency: United States Securities and Exchange Commission
    Status: Open

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

    Agency: Department of Labor
    Status: Open

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

    Agency: Department of Education
    Status: Open

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

    Agency: Office of Personnel Management
    Status: Open

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

    Agency: Office of Personnel Management
    Status: Open

    Comments: In a letter dated May 16, 2017, the acting director stated that OPM did not agree with the recommendation. While OPM recognizes the importance of data accuracy to effectively evaluate federal telework programs, OPM does not agree that the Telework Enhancement Act imposes any obligation on OPM to allocate significant resources necessary to validate telework data collected from agencies or that a year-over-year comparison of survey data is needed or advantageous to ensuring a reasonable and rigorous data analysis. We agree that OPM should not independently validate agency data, but OPM should take the steps necessary to identify and explain data outliers and limitations. Because OPM is the agency responsible for reporting telework data, OPM should ensure its annual reports to Congress include a clear discussion of data reliability limitations. Following up on data outliers and large year-to-year changes can help OPM identify data errors that could be corrected by agencies and provide OPM with the opportunity to discuss data limitations with agencies. Including such information clearly in the annual telework reports to Congress can make them more useful to Congress and to others. If we confirm that OPM takes actions in response to this recommendation, we will provide updated information.
    Director: Rebecca Gambler
    Phone: (202) 512-8777

    5 open recommendations
    Recommendation: To improve its efforts to coordinate Predator B operations among supported agencies and assess the effectiveness of its Predator B and tactical aerostat programs, the Commissioner of CBP should develop and document procedures for Predator B coordination among supported agencies in all operating locations.

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To improve its efforts to coordinate Predator B operations among supported agencies and assess the effectiveness of its Predator B and tactical aerostat programs, the Commissioner of CBP should update and maintain guidance for recording Predator B mission information in its data collection system.

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To improve its efforts to coordinate Predator B operations among supported agencies and assess the effectiveness of its Predator B and tactical aerostat programs, the Commissioner of CBP should provide training to users of CBP's data collection system for Predator B missions.

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To improve its efforts to coordinate Predator B operations among supported agencies and assess the effectiveness of its Predator B and tactical aerostat programs, the Commissioner of CBP should record air support forms for Predator B mission requests from non-CBP law enforcement agencies in its data collection system for Predator B missions.

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To improve its efforts to coordinate Predator B operations among supported agencies and assess the effectiveness of its Predator B and tactical aerostat programs, the Commissioner of CBP should update Border Patrol's data collection practices to include a mechanism to distinguish and track asset assists associated with TARS from tactical aerostats.

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

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

    Agency: Department of Agriculture
    Status: Open
    Priority recommendation

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

    Agency: Department of Agriculture
    Status: Open
    Priority recommendation

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

    Agency: Department of Agriculture
    Status: Open

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

    Agency: Department of Agriculture
    Status: Open
    Priority recommendation

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

    Agency: Department of Agriculture
    Status: Open
    Priority recommendation

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

    Agency: Department of Agriculture
    Status: Open

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

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

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

    Agency: Department of Health and Human Services
    Status: Open

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

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

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

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

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

    Agency: Department of Health and Human Services
    Status: Open

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

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

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

    Agency: Department of Housing and Urban Development
    Status: Open

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

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

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

    Agency: Department of Housing and Urban Development
    Status: Open

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

    Agency: Department of Transportation
    Status: Open
    Priority recommendation

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

    Agency: Department of Transportation
    Status: Open

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

    Agency: Department of Transportation
    Status: Open
    Priority recommendation

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

    Agency: Department of Transportation
    Status: Open
    Priority recommendation

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

    Agency: Department of Transportation
    Status: Open

    Comments: The Department of Transportation (DOT) agreed with this recommendation. DOT stated that it will, no later than December 31, 2017, instruct the Federal Transit Administration to design, revise, and implement procedures to comply with federal grant and financial management requirements by September 30, 2019. We will assess these efforts once completed.
    Director: Randall B. Williamson
    Phone: (202) 512-7114

    6 open recommendations
    Recommendation: To help VHA achieve its objective of reducing the risk of diversion through effective implementation and oversight of the controlled substance inspection program, the Secretary of Veterans Affairs should direct the Under Secretary for Health to ensure that VA medical facilities have established an additional control procedure, such as an alternate controlled substance coordinator or additional inspectors, to help coordinators meet their responsibilities and prevent missed inspections.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To help VHA achieve its objective of reducing the risk of diversion through effective implementation and oversight of the controlled substance inspection program, the Secretary of Veterans Affairs should direct the Under Secretary for Health to ensure that VA medical facilities have established a process where coordinators, in conjunction with appropriate stakeholders (e.g., pharmacy officials), periodically compare facility inspection procedures to VHA's policy requirements and modify facility inspection procedures as appropriate.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To help VHA achieve its objective of reducing the risk of diversion through effective implementation and oversight of the controlled substance inspection program, the Secretary of Veterans Affairs should direct the Under Secretary for Health to improve the training of VA medical facility controlled substance coordinators by ensuring the training includes the inspection procedures that VHA requires.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To help VHA achieve its objective of reducing the risk of diversion through effective implementation and oversight of the controlled substance inspection program, the Secretary of Veterans Affairs should direct the Under Secretary for Health to ensure that medical facility directors have designed and implemented a process to address nonadherence with program requirements, including documenting the nonadherence and the corrective actions taken to remediate nonadherence or the actions that demonstrate why no remediation is necessary.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To help VHA achieve its objective of reducing the risk of diversion through effective implementation and oversight of the controlled substance inspection program, the Secretary of Veterans Affairs should direct the Under Secretary for Health to ensure that networks review their facilities' quarterly trend reports and ensure facilities take corrective actions when nonadherence is identified.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To help VHA achieve its objective of reducing the risk of diversion through effective implementation and oversight of the controlled substance inspection program, the Secretary of Veterans Affairs should direct the Under Secretary for Health to ensure that networks monitor their medical facilities' efforts to establish and implement a review process to periodically compare facility inspection procedures to VHA's policy requirements.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: Asif A. Khan
    Phone: (202) 512-9869

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

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

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

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

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

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

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

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

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

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

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

    Agency: Department of Defense
    Status: Open

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

    Agency: Department of Defense
    Status: Open

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

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

    Comments: DOD partially concurred with this recommendation. DOD stated that as outlined in the military services' responses to our recommendations directed to them, the Army, Navy, and Air Force have agreed to take the responsibility for developing, maintaining, and monitoring all CAPs at the level recommended by the Implementation Guide for OMB Circular A-123. Further, DOD stated that based on the Comptroller actively participating in monthly meetings with military services to gain an understanding of their CAPs and the information reported in bi-monthly FIAR Governance Board meetings, this provides the Department the ability to efficiently respond to stakeholder requests related to critical capabilities CAPs. However, DOD did not describe a centralized reporting process to ensure consistent standard data elements are provided in CAPs and that the information on the status of the CAPs is up to date.
    Director: Kimberly M. Gianopoulos
    Phone: (202) 512-8612

    6 open recommendations
    Recommendation: To improve the quality and transparency of statistical reporting of international government procurement by GPA and U.S. FTA parties to fulfill their commitments under these agreements, the U.S. Trade Representative should prepare and submit a proposal to the WTO GPA working group on statistical reporting established by the Committee on Government Procurement that aims to improve the quality of statistical reporting by WTO parties to address the weaknesses we identified.

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

    Comments: On May 10, 2017 USTR officials said the United States has long struggled with the challenges associated with comparing statistics produced by the United States with statistics provided by U.S. trading partners where there are inconsistencies in statistical reporting. To respond to this known challenge, USTR led an effort to establish a work program on statistical reporting during the revised GPA negotiations. The WTO GPA statistical work program calls for parties to make recommendation on four issues: 1) whether the GPA Parties should adopt a common method for collection of statistics; 2) whether the GPA Parties are able to standardize the classifications in the statistical data reported to the GPA Committee; 3) means for facilitating the collection of country of origin of goods and services covered by the agreements; and 4) other technical issues in government procurement data reporting raised by any GPA Party. In 2017, USTR assumed the chair of the work program as part of its effort to ensure that the GPA Parties continue to make progress in their work on these recommendations. On April 27, 2017, USTR tabled a proposal that identifies outstanding issues preventing GPA Parties from improving the quality of statistical reporting. GPA Parties have agreed to discuss these issues at another work program meeting chaired by USTR in June 2017.
    Recommendation: To improve the quality and transparency of statistical reporting of international government procurement by GPA and U.S. FTA parties to fulfill their commitments under these agreements, the U.S. Trade Representative should resume the annual exchange of statistical data on covered government procurement with the other NAFTA parties as NAFTA requires.

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

    Comments: On May 10, 2017 USTR officials said they support resuming the annual exchange of statistical data under NAFTA, given the importance of high quality and transparent statistical reporting of government procurement and the significance of the trade relationships with Canada and Mexico. The Administration is currently reassessing NAFTA. USTR will seek to ensure that the exchange of procurement statistics is considered as part of the ongoing reevaluation.
    Recommendation: The U.S. Trade Representative should, with appropriate experts in Commerce, OMB, and GSA, improve the U.S. methodology for providing federal government procurement statistics to the WTO to ensure both accurate and more timely reporting, consistent with GPA requirements--for example, by providing preliminary estimates and updated values of covered federal procurement or by using an alternative methodology that bases measures of covered government procurement on actual annual obligations, if USTR determines that such an approach is consistent with WTO obligations.

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

    Comments: On May 10, 2017 USTR officials the revised U.S. approach for reporting GPA-covered procurement adopted in 2015 provides significantly more accurate statistics, but at the cost of timeliness. USTR, in coordination with DOC, is working to further revise the methodology for the preparation and submission of statistics on federal procurement covered by the GPA. They expected that this revised methodology will include both preliminary estimates and updated values of covered federal procurement, per the GAO recommendation.
    Recommendation: The U.S. Trade Representative should, in consultation with appropriate experts in Commerce, OMB, and GSA, develop a methodology for reporting statistics on state governments' covered procurement to the WTO consistent with GPA requirements.

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

    Comments: On May 10, 2017 USTR officials said that despite noting significant challenges in preparing accurate U.S. state-level statistics on government procurement, we did not identify any concrete steps to improve the accuracy of state-level statistics. Officials have begun to research the issue and found eight states covered by the GPA currently make procurement statistics available in an on-line searchable format, but none of those states indicates the value of procurements covered by trade agreements. Nonetheless, USTR, in consultation with DOC (ITA and Census), is assessing methods for preparing more accurate state-level statistics.
    Recommendation: The U.S. Trade Representative should, in consultation with appropriate experts in Commerce, OMB, and GSA, ensure that methodologies and data sources used to prepare GPA statistical notifications are documented.

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

    Comments: On May 10, 2017 USTR officials said as USTR and DOC work to develop new methodologies for federal and state-level statistical submissions, they are documenting the decision-making process and the final methodology. Additionally, as part of the data documentation process, DOC has agreed to maintain a database of the source data used in the preparation of both federal and state-level statistics. DOC and USTR are also taking additional steps to ensure the accuracy of all statistics submitted to the WTO.
    Recommendation: The U.S. Trade Representative should, in consultation with appropriate experts in Commerce, OMB, and GSA, ensure that calculations using U.S. procurement statistics and other data are reviewed for accuracy before reporting them to the WTO.

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

    Comments: On May 10, 2017 USTR officials said as USTR and DOC work to develop new methodologies for federal and state-level statistical submissions, they are documenting the decision-making process and the final methodology. Additionally, as part of the data documentation process, DOC has agreed to maintain a database of the source data used in the preparation of both federal and state-level statistics. DOC and USTR are also taking additional steps to ensure the accuracy of all statistics submitted to the WTO.
    Director: Jennifer Grover
    Phone: (202) 512-7141

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

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

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

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

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

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

    Agency: Capitol Police Board
    Status: Open

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

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

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

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

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

    Comments: As of April 2017, according to the Department of Health and Human Services, SAMHSA will develop a plan to ensure complete and accurate information is provided to ONDCP by the end of summer 2017.
    Director: Brenda S. Farrell
    Phone: (202) 512-3604

    5 open recommendations
    Recommendation: To facilitate DOD's oversight of the military services' S&I pay programs, and to fully ensure the effectiveness of these programs, the Secretary of Defense should direct the Under Secretary of Defense (Comptroller), in coordination with the military services, to explore cost-effective approaches to collect and report S&I pay program data for the Reserve Components.

    Agency: Department of Defense
    Status: Open

    Comments: As of August 2017, the Department of Defense had not taken action on this recommendation.
    Recommendation: To facilitate DOD's oversight of the military services' S&I pay programs, and to fully ensure the effectiveness of these programs, the Secretary of Defense should direct the Under Secretary of Defense for Personnel and Readiness, in coordination with the military services, to review whether S&I pay programs have incorporated key principles of effective human capital management and used resources efficiently, and prioritize and complete the establishment of measures for the efficient use of resources.

    Agency: Department of Defense
    Status: Open

    Comments: As of August 2017, the Department of Defense had not taken action on this recommendation.
    Recommendation: To facilitate DOD's oversight of the military services' S&I pay programs, and to fully ensure the effectiveness of these programs, the Secretary of Defense should direct the Under Secretary of Defense for Personnel and Readiness, in coordination with the military services, to routinely assess the impact of non-monetary incentive approaches on retention behavior and on the necessary levels of S&I pays.

    Agency: Department of Defense
    Status: Open

    Comments: As of August 2017, DOD had submitted a proposal to conduct a study focused on aviation officers that will examine the military services' methodologies used to accomplish their retention goals to determine the primary reasons aviation officers remain or leave the service and the degree to which these reasons affect their retention decisions. According to DOD officials, a portion of the study will consider the interaction between monetary and non-monetary incentives such as duty assignments, flying opportunities, reduced administrative burdens, and quality of life.
    Recommendation: To facilitate DOD's oversight of the military services' S&I pay programs, and to fully ensure the effectiveness of these programs, the Secretary of Defense should direct the Under Secretary of Defense for Personnel and Readiness, in coordination with the military services, to clarify existing guidance for S&I pay programs regarding the extent to which personnel performance should be incorporated into retention decisions.

    Agency: Department of Defense
    Status: Open

    Comments: As of August 2017, the Department of the Navy was intending to use a servicemember's individual performance as a component for determining eligibility for selective retention bonuses. According to DOD officials, the primary criteria for the bonus remains skill based, but the Navy is planning to explore the effectiveness of first offering bonuses (and in limited cases higher bonuses) to top performers.
    Recommendation: To facilitate DOD's oversight of the military services' S&I pay programs, and to fully ensure the effectiveness of these programs, the Secretary of Defense should direct the Secretaries of the Military Departments to develop approaches to directly target Selective Reenlistment Bonuses to cybersecurity skill sets.

    Agency: Department of Defense
    Status: Open

    Comments: As of August 2017, the Department of Defense had not taken action on this recommendation.
    Director: Shelby S. Oakley
    Phone: (202) 512-3841

    2 open recommendations
    Recommendation: The NNSA Administrator should direct the DNN R&D program to track and document the transitioned and deployed technologies that result from its research and technology development projects, to the extent practicable.

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

    Comments: When we confirm what actions the agency has taken, we will update.
    Recommendation: The NNSA Administrator should direct the DNN R&D and NPAC programs to document, using a common template or other means, their assessment that compares the final results of each project against the baseline targets established in each project's initial project plan.

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

    Comments: When we confirm what actions the agency has taken, we will update.
    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: Jessica Lucas-Judy
    Phone: (202) 512-9110

    3 open recommendations
    Recommendation: The Commissioner of Internal Revenue should develop and maintain an online dashboard to display customer service standards and performance information such that it is easily accessible and improves the transparency of its taxpayer service.

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

    Comments: In April 2017, IRS reported that it is evaluating the data that it can make available online. IRS also indicated that it will include the service standards that taxpayers should expect when interacting with IRS. IRS expects to make this information available online by February 2018.
    Recommendation: The Commissioner of Internal Revenue should review its document retrieval and scanning processes to identify potential training or guidance needs or other potential efficiencies.

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

    Comments: In April 2017, IRS reported that it issued guidance to employees in February 2017 reminding them to follow IRS procedures that require thorough research of information contained in IRS systems before requesting a hard copy of documents from file storage or archives. However, IRS has not completed a review of its document retrieval and scanning processes to identify potential efficiencies. Without this review, IRS is missing potential opportunities to retrieve and scan the documents that employees require in a timely manner.
    Recommendation: The Commissioner of Internal Revenue should revise IRS's notices to IDT refund fraud victims to include information such as (1) whether any dependents were claimed on the fraudulent return, (2) to the extent possible, if those dependents match any of those the taxpayer claimed the same tax year, and (3) how to request a redacted copy of the fraudulent return.

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

    Comments: In April 2017, IRS reported that it will revise its notices to victims of identity theft to include information that will advise them to protect the personally identifiable information of their dependents. The notice will also direct them to revised information and guidance on irs.gov. IRS expects to complete the revisions by July 2018.
    Director: John E. Dicken
    Phone: (202) 512-7114

    2 open recommendations
    Recommendation: In order for drug sponsors to benefit from FDA's revised guidance on antibiotic development and take full advantage of the QIDP designation, FDA should clarify how drug sponsors should utilize draft guidance documents that were released in accordance with GAIN.

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

    Comments: HHS gave GAO information on its Good Guidance Practices, which provide that guidance documents are not binding on FDA or the public and that sponsors can use alternative approaches consistent with applicable statutes. HHS also noted that FDA issues guidance in draft form to solicit public comment before finalizing its current thinking and recommendations. This practice, as reflected by language on applicable QIDP draft guidance documents indicating that the guidance will represent FDA's current thinking "when finalized," created uncertainty for sponsors in planning their antibiotic drug development programs. Without clarifying the role of draft guidance in the QIDP designation and process, this uncertainty will continue to persist. GAO considers this recommendation open.
    Recommendation: In order for drug sponsors to benefit from FDA's revised guidance on antibiotic development and take full advantage of the QIDP designation, FDA should develop and make available written guidance on the QIDP designation that includes information about the process a drug sponsor must undertake to request the fast track designation and how the agency is applying the market exclusivity incentive.

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

    Comments: According to HHS, FDA intends to begin developing guidance on the QIDP designation and will eventually make this guidance publicly available.
    Director: Robert Goldenkoff
    Phone: (202) 512-2757

    4 open recommendations
    including 1 priority recommendation
    Recommendation: The Secretary of Commerce and Under Secretary for Economic Affairs should direct the Census Bureau to determine the cause(s) for non-interviews experienced during the non-response follow-up operation and revise and test what, if any, changes need to be made to operational procedures, training, or both, including making contact with proxy respondents.

    Agency: Department of Commerce
    Status: Open
    Priority recommendation

    Comments: Commerce agreed with this recommendation. In the Bureau's March 2017 action plan, it reported that analysis of the 2016 Census Test data is underway and that the 2016 Census Test experiences and the ongoing 2016 Census Test data analysis will inform the Bureau's evolution of operational methods and development of revised training content and provided a target completion date of December 2018, following completion and analyses of the nonresponse follow-up operation for the 2018 End-to-End Census Test. Evaluation data and studies of the 2016 Census Test experience could provide insight on what operational procedures, training, business rules, or other circumstances resulted in the higher-than-expected number of non-interviews. Making changes as needed, if any, in advance of the 2018 End-to-End Test would provide an opportunity to test them and better ensure that high rates of non-interviews do not adversely affect 2020 Census data quality.
    Recommendation: The Secretary of Commerce and Under Secretary for Economic Affairs should direct the Census Bureau to revise and test operational procedures for accessing incomplete closed cases and revise and test training material to reflect when this flexibility to access incomplete closed cases should be used by the enumerator.

    Agency: Department of Commerce
    Status: Open

    Comments: Commerce agreed with this recommendation. In the Bureau's March 2017 action plan, it reported that the Bureau had identified enhancements to methods to address this recommendation and would consider how procedures can provide flexibility, and how the enumerator training can evolve to communicate the availability of this flexibility, and when the capability should be leveraged. It reported that how the software solutions will reflect these enhancements will inform the development of the procedures and training used by enumerators for the 2018 Census End-to-End Census Test. It reported a target completion of December 2018 following completion and analyses of the nonresponse follow-up operation for the 2018 End-to-End Census Test.
    Recommendation: The Secretary of Commerce and Under Secretary for Economic Affairs should direct the Census Bureau to revise and test operational procedures and relevant training materials for initial property manager visits to ensure procedures and training material are communicated to and understood by enumerators and their supervisors.

    Agency: Department of Commerce
    Status: Open

    Comments: Commerce agreed with this recommendation. In the Bureau's March 2017 action plan, it reported that based on its 2016 Census Test experiences, it had identified modifications to the system capabilities and procedures for initial multiunit manager visits and that it would implement and further study these changes in future tests, including the 2018 End-to-End Census Test. It reported a target completion in December 2018, following completion and analyses of the nonresponse follow-up operation for the 2018 End-to-End Census Test following completion and analyses of the nonresponse follow-up (NRFU) operation for the 2018 End-to-End Census Test.
    Recommendation: The Secretary of Commerce and Under Secretary for Economic Affairs should direct the Census Bureau to revise and test procedures on how to better leverage enumerator-collected information on the best time or day to conduct interviews, and ensure enumerators are properly trained on these procedures.

    Agency: Department of Commerce
    Status: Open

    Comments: Commerce agreed with this recommendation. In the Bureau's March 2017 action plan, it reported that as the Census Bureau develops enhancements to the procedures and training for enumerators, it will reflect on what it has learned from 2016 Census Test experiences as well as from recommendations such as this. It reported a target completion of December 2018, following completion and analyses of the nonresponse follow-up operation for the 2018 End-to-End Census Test.
    Director: Michael Clements
    Phone: (202) 512-8678

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

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

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

    3 open recommendations
    Recommendation: To improve VA's ability to accurately track employees' use of official time, the Secretary of Veterans Affairs should direct the Assistant Secretary for Human Resources and Administration to increase efforts to ensure timekeepers at all facilities receive training and consistent guidance on recording official time in VATAS.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: VA stated that the Office of Labor Management Relations (LMR) has revised its policy to include specific directions to human resource offices to begin recording official time in the VA Time and Attendance System (VATAS) once VATAS has been implemented at their respective facilities. We will considering closing this recommendation when the agency provides documentation that this has been done.
    Recommendation: To improve VA's ability to accurately track employees' use of official time, the Secretary of Veterans Affairs should direct the Assistant Secretary for Human Resources and Administration to standardize the methods used by facilities for determining the amount of official time used prior to the agency-wide implementation of VATAS by encouraging facilities to rely on time and attendance records when calculating the amount of official time used at the facility level.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: VA stated that the Office of Human Resources and Administration plans to develop a memo directing facilities to rely on time and attendance records when calculating the amount of official time used at the facility level. We will consider closing this recommendation when the agency has provided documentation that they have completed this effort.
    Recommendation: To improve VA's ability to accurately track employees' use of official time, the Secretary of Veterans Affairs should direct the Assistant Secretary for Human Resources and Administration to, in preparation for the full implementation of VATAS, take steps to transition from using the LMR system to VATAS to collect and compile information on the amount of official time used agency-wide.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: VA stated that the Office of Labor Management Relations (LMR) will transition from using the LMR Official Time Tracking System to collect and compile data on official time and will coordinate with the Financial Services Center to use VATAS to create a report on the agency-wide use of official time. We will consider closing this recommendation when the agency has completed this effort.
    Director: J. Alfredo Gómez
    Phone: (202) 512-3841

    2 open recommendations
    Recommendation: To improve the quality of EPA's internal records and the information EPA can communicate to internal and external decision makers, the EPA Administrator should direct the Assistant Administrator for the Office of Administration and Resources Management to direct the Director of the Office of Grants and Debarment (OGD) to provide clear guidance to EPA staff to help ensure that staff correctly identify all EPA discretionary grant programs in the agency's internal grants management system.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: In written comments on this report, EPA stated that there are opportunities to explore how to better develop guidance for tracking grants and determine how to make more complete information on discretionary grants publicly available. In June 2017, EPA reported that it intends to be involved in efforts in 2017 to improve the Catalog of Federal Domestic Assistance (CFDA) descriptions, which may include changes to the CFDA template language to improve clarity of discretionary grant designations. EPA stated that also in 2017 the agency will assess whether other actions are necessary to help staff better identify discretionary grant programs in the agency's internal grants management systems, including training and reconciling any inconsistencies in defining discretionary grants.
    Recommendation: To better enable Congress and other decision makers to monitor EPA's management of discretionary grants, the EPA Administrator should direct the Assistant Administrator for the Office of Administration and Resources Management to direct the Director of OGD to determine how to make more complete information on EPA's discretionary grants publicly available, such as by posting timely and complete reports on its website.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: In June 2017, EPA reported that in 2017 the agency will begin to examine whether and how it can use its new internal Next Generation Grants System to generate more timely and complete reports related to discretionary grants and make them publicly available. EPA also stated that it plans to explore the ability to use the system to (1) generate more timely and complete information that can be publicly posted on the number of applications received and types of entities submitting applications for open competitive opportunities, and (2) produce an annual report on the amount of funds per discretionary grant program and whether such funds were for new awards or amendments.
    Director: Brian J. Lepore
    Phone: (202) 512-4523

    3 open recommendations
    Recommendation: In order to help ensure that DOD and the military departments are providing timely and consistent information on privately financed construction projects to Congress under DOD Instruction 7700.18, the Secretary of Defense should direct the Under Secretary of Defense for Personnel and Readiness--in collaboration with any other relevant DOD stakeholders--to identify the categories of privately financed construction projects, including gifts of major construction, that should be reported through the process outlined in DOD Instruction 7700.18; revise DOD Instruction 7700.18 and any other related policies, as appropriate, to clarify which project types are to be included in and excluded from this reporting process; and require that the military departments update their relevant policies to incorporate the revised policy.

    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: In order to ensure that Congress receives all desired information on all gifts of major construction in a timely manner, the Secretary of Defense--in collaboration with any other relevant DOD stakeholders--should identify the lead organization(s) within DOD that will be responsible for developing DOD-wide policy for reporting gifts of major construction that are not reported through the process outlined in DOD Instruction 7700.18, as appropriate.

    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: In order to ensure that Congress receives all desired information on all gifts of major construction in a timely manner, the Secretary of Defense--in collaboration with any other relevant DOD stakeholders--should establish DOD-wide policy, as appropriate, on congressional notification of gifts of major construction to cover all such gifts that are not to be reported to Congress through the process outlined in DOD Instruction 7700.18, and require that the military departments update their gift acceptance policies--and any other relevant policies--to incorporate procedures to support DOD's notification requirements.

    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: Allison B. Bawden
    Phone: (202) 512-6806

    3 open recommendations
    Recommendation: To improve transparency in the grant merit-review process, the Secretary of the Department of the Interior should direct the Fish and Wildlife Service to issue written guidance to require all competitive grant programs to clarify in the public notice of funding opportunity all review criteria, including cost sharing factors as relevant, and their related scores to be used to make final award decisions.

    Agency: Department of the Interior
    Status: Open

    Comments: As of August 2017, Interior had updated its notice of funding opportunity template for competitive grant programs to clarify that the review process must ensure that applications are scored and selected based on announced criteria. In addition, competitive grant programs must establish a written merit review plan that details the merit review factors and sub-factors and the rating system and evaluation standards which explain the scoring basis. Furthermore, the Fish and Wildlife Service is developing new guidance to ensure discretionary grant programs include all required elements to be completed in December of 2017.
    Recommendation: To reduce the risk of duplicative and overlapping funding at the grant award level, the Secretary of the Department of the Interior should direct the National Park Service and the Fish and Wildlife Service to issue written guidance that ensures their grant management staff review grant applications for potential duplication and overlap before awarding their competitive grants and cooperative agreements.

    Agency: Department of the Interior
    Status: Open

    Comments: The Fish and Wildlife Service issued guidance to ensure grant applications are reviewed for potential overlap and duplication, as GAO recommended in January 2017, but as of August 2017 the National Park Service had yet to issue such guidance. In August 2017, the Department of Interior (Interior) provided documentation showing that the Fish and Wildlife Service now requires discretionary grant applicants to provide a statement that addresses whether there is any overlap or duplication of proposed projects or activities to be funded by the grant. Fish and Wildlife also updated its guidance to grant awarding offices instructing them to perform a potential overlap and duplication review of all selected applicants prior to award. Interior said the National Park Service had yet to issue guidance on duplication and overlap review, but it would provide the guidance to GAO when it is finalized and implemented. Completing these improvements will help the Fish and Wildlife Service and the National Park Service reduce the risk of unnecessary or inadvertent overlap or duplication in grant funding.
    Recommendation: To reduce the risk of duplicative and overlapping funding at the grant award level, the Secretary of Agriculture should direct the Food and Nutrition Service to issue written guidance that ensures its grant management staff review grant applications for potential duplication and overlap before awarding competitive grants and cooperative agreements.

    Agency: Department of Agriculture
    Status: Open

    Comments: In August 2017, the Department of Agriculture (Agriculture) said the Food and Nutrition Service was developing written guidance that will ensure its grants management staff identify grant programs for potential duplication and overlap with other federal agencies before awarding competitive grants and cooperative agreements, as GAO recommended in January 2017. Agriculture officials said the guidance would be based on input from grants management staff, relevant Food and Nutrition program officials, and reviews of similar guidance already in place at other Agriculture sub-agencies. The Food and Nutrition Service plans to issue this guidance by the end of federal fiscal year 2017 for use beginning in fiscal year 2018. Issuing and implementing this guidance will reduce the risk of unnecessary or inadvertent overlap or duplication in grant funding.
    Director: J. Alfredo Gómez
    Phone: (202) 512-3841

    5 open recommendations
    Recommendation: To help the agency make strategic decisions about how to prioritize and efficiently use available personnel, the Administrator, recognizing the agency's limited resources, should direct the Assistant Administrator for the Office of Administration and Resources Management to develop a documented process that can be consistently applied by regional and national program offices to collect and analyze data on project officer FTEs.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: According to EPA's December 2016 letter with comments on the draft report, EPA agrees with this recommendation and will initiate implementation in FY 2017 by developing and issuing a survey tool to collect relevant information on project officer FTE and workload. According to the letter, EPA will evaluate the survey results in FY 2018 and establish a formal process to influence out-year budget cycles, beginning with the FY 2020 budget.
    Recommendation: To help the agency make strategic decisions about how to prioritize and efficiently use available personnel, the Administrator, recognizing the agency's limited resources, should direct the Assistant Administrator for the Office of Administration and Resources Management to develop a documented process that can be consistently applied by regional and national program offices to collect and analyze data on grants management workloads.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: According to EPA's December 2016 letter with comments on the draft report, EPA agrees with this recommendation and will initiate implementation in FY 2017 by developing and issuing a survey tool to collect relevant information on project officer FTE and workload. According to the letter, EPA will evaluate the survey results in FY 2018 and establish a formal process to influence out-year budget cycles, beginning with the FY 2020 budget.
    Recommendation: To help the agency make strategic decisions about how to prioritize and efficiently use available personnel, the Administrator, recognizing the agency's limited resources, should direct the Assistant Administrator for the Office of Administration and Resources Management to develop a documented process that can be consistently applied by regional and national program offices to use project officer FTE and workload data to inform FTE allocations.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: According to EPA's December 2016 letter with comments on the draft report, EPA agrees with this recommendation and will initiate implementation in FY 2017 by developing and issuing a survey tool to collect relevant information on project officer FTE and workload. According to the letter, EPA will evaluate the survey results in FY 2018 and establish a formal process to influence out-year budget cycles, beginning with the FY 2020 budget.
    Recommendation: To help ensure that EPA has people with the right skills to meet the goals of its 2016-2020 Grants Management Plan, the Administrator should direct the Assistant Administrator for the Office of Administration and Resources Management and regional and national program offices, as appropriate, to review project officer critical skills and competencies and determine training needs to address any gaps.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: According to EPA's December 2016 letter with comments on the draft report, EPA agrees with this recommendation and will initiate implementation in FY 2017 by developing and issuing a project officer survey tool. According to the letter, based on the survey results, EPA will begin making enhancements to its project officer training program in FY 2018, and continue those efforts in subsequent fiscal years consistent with goal 3 of the agency's 2016-2020 Grants Management Plan.
    Recommendation: To enhance EPA's ability to identify performance shortfalls and appropriate corrective actions, the Administrator should direct the Assistant Administrator for the Office of Administration and Resources Management to develop performance measures to track the effectiveness of the recruitment and retention efforts for grant specialists and collect performance data for these measures.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: According to EPA's December 2016 letter with comments on the draft report, EPA agrees with this recommendation. According to the letter, in FY 2017, EPA's Office of Grants and Debarment (OGD), with support from the agency's human resources data system, will formalize its process for collecting information on grants specialist recruitment and retention. In FY 2018, EPA will issue performance measures related to grants specialist recruitment and retention.
    Director: Kathy King
    Phone: (202) 512-7114

    1 open recommendations
    including 1 priority recommendation
    Recommendation: To help ensure that quality care is provided to AI/AN people, as part of the implementation of its quality framework, the Secretary of HHS should direct the Director of IHS to ensure that agency-wide standards for the quality of care provided in its federally operated facilities are developed, that facility performance in meeting these standards is systematically monitored over time, and that enhancements are made to its adverse event reporting system.

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

    Comments: HHS agreed with our recommendation and cited steps it already has underway to improve the quality of care in IHS's federally-operated facilities. HHS described the development of the IHS Quality Framework and Implementation Plan released in November 2016. However, as of June 2017, IHS had not developed agency-wide standards for the quality of care provided in its federally operated facilities.
    Director: Elizabeth H. Curda
    Phone: (202) 512-7114

    2 open recommendations
    Recommendation: To help ensure that HHS agencies and offices fully understand the requirements and processes for the temporary reassignment authority, their responsibilities under the authority, and that ASPR is adequately and comprehensively assessing the effect of the authority on public health emergency response and medical surge, the Secretary of HHS should direct ASPR to conduct outreach to HHS agencies and offices that administer programs eligible for the reassignment authority to inform them of their responsibilities and ASPR's expected time frames for reviewing and approving states' and tribes' requests for personnel reassignments, and inform them of their responsibilities and ASPR's expectations for reviewing states' and tribes' after-action reports.

    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 help ensure that HHS agencies and offices fully understand the requirements and processes for the temporary reassignment authority, their responsibilities under the authority, and that ASPR is adequately and comprehensively assessing the effect of the authority on public health emergency response and medical surge, the Secretary of HHS should direct ASPR to develop a plan to evaluate states' and tribes' after-action reports to assess the impact of the reassignment authority on states' public health emergency response and medical surge and to provide technical assistance as necessary.

    Agency: Department of Health and Human Services
    Status: Open

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

    1 open recommendations
    including 1 priority recommendation
    Recommendation: The Administrator of CMS should take immediate steps to assess and improve the data available for Medicaid program oversight, including, but not limited to, T-MSIS. Such steps could include (1) refining the overall data priority areas in T-MSIS to better identify those variables that are most critical for reducing improper payments, and (2) expediting efforts to assess and ensure the quality of these T-MSIS data.

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

    Comments: As of September 2017, CMS has begun targeted efforts to assess and improve T-MSIS data available for Medicaid program oversight, including initiating a pilot study with four states to identify data anomalies and obtaining input from external experts on data quality. However, because these initiatives are ongoing and further efforts to improve T-MSIS data are still evolving, this recommendation remains open.
    Director: Michael E. Clements
    Phone: (202) 512-8678

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

    Agency: United States Securities and Exchange Commission
    Status: Open

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

    Agency: United States Securities and Exchange Commission
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: Robert Goldenkoff
    Phone: (202) 512-2757

    12 open recommendations
    including 5 priority recommendations
    Recommendation: To improve the capacity of HR functions at VA medical centers, the Secretary of Veterans Affairs should instruct the Under Secretary for Health to assign the following responsibility to the Assistant Deputy Under Secretary for Health for Workforce Service: develop a comprehensive competency assessment tool for HR staff that evaluates knowledge of all three personnel systems, (Title 5, Title 38 and Title 38-Hybrid).

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: We will provide updated information once we confirm what actions the agency has taken in response to this recommendation.
    Recommendation: To improve the capacity of HR functions at VA medical centers, the Secretary of Veterans Affairs should instruct the Under Secretary for Health to assign the following responsibility to the Assistant Deputy Under Secretary for Health for Workforce Service: ensure that all VHA HR staff complete the competency assessment tool and use this data to identify and address competency gaps within HR offices.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To improve the capacity of HR functions at VA medical centers, the Secretary of Veterans Affairs should instruct the Under Secretary for Health to assign the following responsibility to the Assistant Deputy Under Secretary for Health for Workforce Service: evaluate the extent to which training strategies are effective for improving the skills and competencies of HR staff.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: We will provide updated information once we confirm what actions the agency has taken in response to this recommendation.
    Recommendation: To improve the capacity of HR functions at VA medical centers, the Secretary of Veterans Affairs should instruct the Under Secretary for Health to establish clear lines of authority that provide the Assistant Deputy Under Secretary for Health for Workforce Service the ability to oversee and hold medical center HR offices accountable for implementing initiatives to improve HR processes within HR offices as well as monitoring and reporting on the results of these initiatives.

    Agency: Department of Veterans Affairs
    Status: Open
    Priority recommendation

    Comments: VA agreed with our recommendation and stated that it plans to address this recommendation through an organizational realignment. As a first step, in March 2017, the Acting Under Secretary for Health issued a memo to VHA Deputy Under Secretaries, Network Directors, and Medical Center Directors stating that these officials are accountable for ensuring efficient and effective human capital service delivery. To fully implement the recommendation to hold medical center HR offices accountable, VA needs to establish procedures for monitoring and reporting on the results of its HR improvement initiatives.
    Recommendation: To improve the capacity of HR functions at VA medical centers, the Secretary of Veterans Affairs should instruct the Under Secretary for Health to establish clear lines of authority that provide the Assistant Deputy Under Secretary for Health for Workforce Service the ability to oversee and hold medical center HR offices accountable for requiring all HR staff to complete the competency assessment tool within HR offices.

    Agency: Department of Veterans Affairs
    Status: Open
    Priority recommendation

    Comments: VA agreed with our recommendation and stated that it was taking steps to address it. As a first step, in March 2017, the Acting Under Secretary for Health issued a memo stating that the Assistant Deputy Under Secretary for Health for Workforce Services (ADUSHWFS) is authorized to establish HR competencies for VHA HR staff, and also require VHA HR staff to complete HR competency assessments and training. Further, the memo requires the ADUSHWFS to report quarterly to the DUSHOM on the status of HR competency assessments and training completion. In late April 2017, VA officials stated that they are establishing processes to collect and monitor data on completion rates for the HR staff competency assessment tool. To fully implement the recommendation, VA should implement these processes and provide quarterly data on competency tool completion rates to the DUSHOM.
    Recommendation: To ensure VA medical centers make needed improvements to HR functions, such as those identified by VA's Office of Oversight and Effectiveness and VHA's Consult, Assist, Review, Develop, and Sustain (CARDS) reviews, the Secretary of Veterans Affairs should provide the Assistant Secretary for Human Resources and Administration (HR&A) and the Under Secretary for Health with the oversight responsibility of effectively monitoring the status of corrective actions at medical center HR offices and ensuring that corrective actions are implemented.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: We will provide updated information once we confirm what actions the agency has taken in response to this recommendation.
    Recommendation: To ensure that positions across all VHA medical facilities are placed in the appropriate class and grade, the Secretary of Veterans Affairs should direct the Assistant Secretary for HR&A and the Under Secretary for Health to clarify their lines of authority and processes for overseeing and holding Veterans Integrated Service Network (VISNs) and VHA medical facilities accountable for the consistent application of federal classification policies.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: We will provide updated information once we confirm what actions the agency has taken in response to this recommendation.
    Recommendation: To accelerate efforts to develop a modern, credible, and effective performance management system the Assistant Secretary for HR&A should, with input from VHA stakeholders, ensure that meaningful distinctions are being made in employee performance ratings by (1) developing and implementing a standardized, comprehensive performance management training program for supervisors of Title 5, Title 38, and Title 38-Hybrid employees based on leading practices and ensuring procedures are in place to support effective performance conversations between supervisors and employees; (2) reviewing and revising Title 5 and Title 38 performance management policies consistent with leading practices (e.g., require definition of all performance levels); and (3) developing and implementing a process to standardize performance plan elements, standards, and metrics for common positions across VHA that are covered under VA's Title 5 performance management system.

    Agency: Department of Veterans Affairs: Assistant Secretary for Human Resources and Administration
    Status: Open
    Priority recommendation

    Comments: VA partially agreed with our recommendation and described the preliminary steps it is planning to take to identify and implement a modern, credible, and effective performance management system. In late April 2017, VA officials stated that they are in the early stages of identifying a way forward for a revised performance management system, and are considering different options. To implement our recommendation, VA must ensure that meaningful distinctions are being made in employee performance ratings. This includes reviewing and revising Title 5 and Title 38 performance management policies consistent with leading practices (e.g., requiring definition of all performance levels), and developing and implementing a process to standardize performance plan elements, standards, and metrics for all common Title 5 positions across VHA. We recognize that identifying and implementing a new performance management system will require significant effort on VA's part, and will continue to monitor its actions and progress in this area.
    Recommendation: To accelerate efforts to develop a modern, credible, and effective performance management system, the Assistant Secretary for HR&A should, with input from VHA stakeholders, ensure that ratings-based performance awards are administered in a manner that is consistent with leading practices and promotes improved employee performance.

    Agency: Department of Veterans Affairs: Assistant Secretary for Human Resources and Administration
    Status: Open
    Priority recommendation

    Comments: VA partially agreed with our recommendation and stated that it will explore how to create effective incentive and reward systems. VA also noted that due to constrained funding for such systems, it will pursue ways to maximize effective use of both monetary and non-monetary awards to promote employee performance. In late April 2017, VA officials stated that they are in the early stages of identifying a way forward for a revised performance management system (including ratings-based awards), and are considering different options. To implement our recommendation, VA must ensure that its award programs are administered in a valid, reliable, and transparent manner. We recognize that identifying and implementing a new performance management system will require significant effort on VA?s part, and will continue to monitor its actions and progress in this area.
    Recommendation: To accelerate efforts to develop a modern, credible, and effective performance management system, the Assistant Secretary for HR&A should, with input from VHA stakeholders, develop a plan for how and when it intends to implement a modern information technology (IT) system to support employee performance management processes.

    Agency: Department of Veterans Affairs: Assistant Secretary for Human Resources and Administration
    Status: Open
    Priority recommendation

    Comments: VA partially agreed with this recommendation and stated that it continues to pilot its performance appraisal IT system -- known as the ePerformance system -- but that broad implementation of new technology for performance management will require adequate IT funding. In late April 2017, VA officials stated that they are exploring other potential IT systems to support the performance management process. To implement our recommendation, VA must develop a plan for how and when it intends to implement a modern performance management IT system.
    Recommendation: To better monitor and improve employee engagement, the Under Secretary for Health should establish clear and effective lines of authority and accountability for developing, implementing, and monitoring strategies for improving employee engagement across VHA, such as by establishing an employee engagement office at the VHA headquarters level with appropriate oversight of VISNs and medical center initiatives.

    Agency: Department of Veterans Affairs: Office of the Under Secretary for Health
    Status: Open

    Comments: We will provide updated information once we confirm what actions the agency has taken in response to this recommendation.
    Recommendation: To better monitor and improve employee engagement, the Under Secretary for Health should ensure that VHA and VISN entities jointly develop (1) a system to facilitate sharing of employee engagement leading practices/lessons learned; and (2) a strategy to help address barriers to improving engagement, particularly for those medical centers with the lowest engagement scores.

    Agency: Department of Veterans Affairs: Office of the Under Secretary for Health
    Status: Open

    Comments: We will provide updated information once we confirm what actions the agency has taken in response to this recommendation.
    Director: Wise, David J
    Phone: (202) 512-2834

    2 open recommendations
    Recommendation: To improve VA's supportive-housing EUL program and meet the needs of homeless veterans, the Secretary of Veterans Affairs should direct the Office of Asset Enterprise Management to clearly and completely document the selection process for all supportive-housing EULs from pre-development through completion of VA's development phase in keeping with internal control standards and VA policy.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: On September 19, 2017, an official from VA's Office of Capital Operations and Program Service said that the Office of Asset Enterprise Management (OAEM) is working with the Office of Information and Technology to ensure that the Enhanced Use Lease (EUL) Directive, Handbook, and Attachments are 508 compliant. This requirement is the last step in VA's internal process to certify and publish the updated EUL Directive and Handbook. Once OAEM receives an estimate when this process will be completed, VA will provide GAO a status update with the expected completion date for the updated EUL Directive and Handbook.
    Recommendation: To improve VA's supportive-housing EUL program and meet the needs of homeless veterans, the Secretary of Veterans Affairs should direct the Office of Asset Enterprise Management to update its EUL policy to (1) address the current authority for developing supportive-housing; and (2) specify how to identify properties for supportive-housing EULs to meet the needs of homeless veterans.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: On September 19, 2017, an official from VA's Office of Capital Operations and Program Service said that the Office of Asset Enterprise Management (OAEM) is working with the Office of Information and Technology to ensure that the Enhanced Use Lease (EUL) Directive, Handbook, and Attachments are 508 compliant. This requirement is the last step in VA's internal process to certify and publish the updated EUL Directive and Handbook. Once OAEM receives an estimate when this process will be completed, VA will provide GAO a status update with the expected completion date for the updated EUL Directive and Handbook.
    Director: Charles Michael Johnson, Jr.,
    Phone: (202) 512-7331

    1 open recommendations
    Recommendation: To help ensure that DOD successfully achieves the goal of supporting foreign nations in upholding the rule of law, the Secretary of Defense should assess the extent to which the size of DIILS's workforce is aligned with the scope of its mission, including whether DIILS has sufficient staff to complete required after action reports and to increase its resident course capacity.

    Agency: Department of Defense
    Status: Open

    Comments: DOD concurred with this recommendation. As of October 2017, DOD stated that its position on the report has not changed. When we confirm what actions DOD has taken in response to this recommendation, we will provide updated information.
    Director: Susan Irving
    Phone: (202) 512-6806

    6 open recommendations
    Recommendation: To ensure efficient use of resources and plan for realistic risks, the Secretary of Agriculture should direct APHIS to review and document its operating reserve targets including an analysis of individual program needs, risks, and probable contingencies, for Veterinary Services Import Export fees.

    Agency: Department of Agriculture
    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 efficient use of resources and plan for realistic risks, the Secretary of Agriculture should direct APHIS to review and document its operating reserve targets including an analysis of individual program needs, risks, and probable contingencies, for Veterinary Diagnostic fees.

    Agency: Department of Agriculture
    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 efficient use of resources and plan for realistic risks, the Secretary of Agriculture should direct APHIS to review and document its operating reserve targets including an analysis of individual program needs, risks, and probable contingencies, for Phytosanitary Export Certification fees.

    Agency: Department of Agriculture
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: Similarly, to ensure efficient use of resources and plan for realistic risks, the Director of CFPB should review and document its operating reserve targets for the Bureau Fund, including an analysis of program needs, risks, and probable contingencies.

    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 ensure that the reserve target SEC set for PCAOB safeguards against realistic risks and probable contingencies, including potential unforeseen funding delays, the SEC Chair, in exercising the commission's authority to oversee PCAOB, should analyze--and document the analysis of--program needs and probable contingencies, in consultation with PCAOB as appropriate.

    Agency: United States Securities and Exchange Commission
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To ensure that timely information is available to facilitate congressional oversight, promote transparency, and foster public accountability, the SEC Chair, in exercising the commission's authority to oversee PCAOB, should establish a deadline for PCAOB's required annual report, including its audited financial statements.

    Agency: United States Securities and Exchange Commission
    Status: Open

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

    3 open recommendations
    Recommendation: The Deputy Secretary of Defense, in his capacity as the CMO and as part of DOD's strategic planning process, should define a role for the military department CMOs or DCMOs in developing department-wide goals and objectives for business transformation.

    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 Deputy Secretary of Defense, in his capacity as the CMO and as part of DOD's strategic planning process, should coordinate with the military department CMOs or DCMOs to align the military departments' goals and objectives for business transformation with department-wide goals and objectives, including in DOD's Agency Strategic Plan.

    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 Deputy Secretary of Defense, in his capacity as the CMO and in coordination with the DOD DCMO, should take action, as appropriate and necessary, to improve the monitoring of the military departments' performance on business transformation efforts. This could be done by revising the Defense Business Council's charter to make the council responsible for monitoring such performance to reflect the responsibilities of the DOD DCMO to monitor performance across the entire department.

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

    1 open recommendations
    Recommendation: To ensure that the U.S. Army Corps of Engineers has accurate information about federal water resources feasibility studies and construction projects led by nonfederal sponsors, the Secretary of Defense should direct the Secretary of the Army to direct the Chief of Engineers and Commanding General of the U.S. Army Corps of Engineers to establish documented guidance for accurate recording of transactions and other relevant information related to these projects.

    Agency: Department of Defense
    Status: Open

    Comments: The agency agreed with our recommendation. We will provide updates when the agency takes action.
    Director: Zina Merritt
    Phone: (202) 512-5257

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

    Agency: Department of Defense
    Status: Open

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

    Agency: Congress
    Status: Open

    Comments: When we determine what steps the Congress has taken, we will provide updated information.
    Director: Yvonne D. Jones
    Phone: (202) 512-2717

    2 open recommendations
    Recommendation: To help ensure the accuracy of MSPB's reporting on whistleblower appeals received and closed, the Chairman of MSPB should update MSPB's data entry user guide to include additional guidance and procedures to help improve the identification of appropriate whistleblower appeal closing codes to use.

    Agency: Merit Systems Protection Board
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To help ensure the accuracy of MSPB's reporting on whistleblower appeals received and closed, the Chairman of MSPB should add a quality check in MSPB's data analysis and reporting process to better identify discrepancies or other anomalies in data queries and the resulting datasets.

    Agency: Merit Systems Protection Board
    Status: Open

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

    1 open recommendations
    Recommendation: To better ensure spaceport operators' understanding of FAA's financial responsibility regulations for commercial space launches, the Secretary of Transportation should ensure that the FAA Administrator provides additional communication to clarify FAA's interpretation of the financial responsibility regulations for commercial space launches. The forms of communication could include, among other things, issuing additional guidance or using other forums to clarify when a spaceport operator is a third party to a launch and when it is not.

    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: William B. Shear
    Phone: (202) 512-8678

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

    Agency: Small Business Administration
    Status: Open

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

    Agency: Small Business Administration
    Status: Open

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

    Agency: Small Business Administration
    Status: Open

    Comments: SBA stated that the agency is developing a glossary of business financial terms to clearly define terminology used in SBA home and business disaster loan applications and required supporting financial documents. Once completed, SBA stated that it will make the glossary available through the agency's disaster loan assistance portal and the SBA.gov website. We will follow up with SBA once the agency completes the glossary of business financial terms.
    Director: David Trimble
    Phone: (202) 512-3841

    2 open recommendations
    Recommendation: To help ensure that NNSA effectively manages the performance of its programs, the Secretary of Energy should establish a program management policy that (1) assigns responsibilities and delegates authority to program managers and establishes expectations of competence for them, in accordance with federal internal control standards, and (2) addresses leading program management practices, such as developing program plans.

    Agency: Department of Energy
    Status: Open

    Comments: As of January 2017, DOE stated that it will address our recommendation as part of its effort to meet the requirements of the Program Management Improvement Accountability Act of 2016. This Act requires the Office of Management and Budget (OMB) to adopt government-wide standards, policies, and guidelines for program and project management for agencies. It also requires agencies to appoint program management improvement officers, establishes training competencies for program managers, and creates a job series and career path for program managers. According to the Act, OMB will issue the standards, policies, and guidelines required under the Act no later than December 14, 2017.
    Recommendation: To help ensure that NNSA develops and maintains a cadre of professional, effective, and capable program managers in accordance with leading program management practices and federal internal control standards, the Secretary of Energy should establish a training program for program managers.

    Agency: Department of Energy
    Status: Open

    Comments: As of January 2017, DOE stated that it will address our recommendation as part of its effort to meet the requirements of the Program Management Improvement Accountability Act of 2016. This Act requires the Office of Management and Budget (OMB) to adopt government-wide standards, policies, and guidelines for program and project management for agencies. It also requires agencies to appoint program management improvement officers, establishes training competencies for program managers, and creates a job series and career path for program managers. According to the Act, OMB will issue the standards, policies, and guidelines required under the Act no later than December 14, 2017.
    Director: Michele Mackin
    Phone: (202) 512-4841

    1 open recommendations
    Recommendation: In order to promote effective implementation of the MAC-MO contracting strategy, the Secretary of Defense should direct the Secretary of the Navy to complete the following action: Assign responsibility to a single entity comprised of representatives from the fleet and shore-based maintenance communities, such as Surface Team 1, to perform systematic assessments of MAC-MO's implementation that include the following: (1) Review of lessons learned and identification of changes to Navy processes, including staffing, needed to support the MAC-MO strategy, (2) Evaluation of performance against anticipated cost, schedule, and quality objectives, as outlined in the MAC-MO acquisition strategy, and (3) Input and recommendations from all Navy parties that participate in the scheduling, planning, budgeting, oversight, and policy development for the repair, maintenance, and modernization of non-nuclear surface ships.

    Agency: Department of Defense
    Status: Open

    Comments: In providing comments on this report, the agency concurred with this recommendation. Navy has since responded that it is in the process of preparing its first biennial report on its assessment of the MAC-MO contracting strategy and this report will address the elements of our recommendation. This first report is due by December 31, 2017. As of early August 2017, the Navy has completed its review of the completed availabilities under the MAC-MO contract and analyzed data.
    Director: Lawrance L. Evans, Jr.
    Phone: (202) 512-8678

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

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

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

    Agency: Federal Deposit Insurance Corporation
    Status: Open

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

    Agency: Federal Reserve System
    Status: Open

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

    Agency: Federal Reserve System
    Status: Open

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

    Agency: Federal Reserve System
    Status: Open

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

    Agency: Federal Reserve System
    Status: Open

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

    Agency: Federal Reserve System
    Status: Open

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

    Agency: Federal Reserve System
    Status: Open

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

    Agency: Federal Reserve System
    Status: Open

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

    Agency: Federal Reserve System
    Status: Open

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

    Agency: Federal Reserve System
    Status: Open

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

    Agency: Federal Reserve System
    Status: Open

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

    Agency: Federal Reserve System
    Status: Open

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

    Agency: Federal Reserve System
    Status: Open

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

    Agency: Federal Reserve System
    Status: Open

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

    Agency: Federal Reserve System
    Status: Open

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

    Agency: Federal Reserve System
    Status: Open

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

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

    Agency: Department of Defense
    Status: Open

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

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

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

    Agency: Department of Education
    Status: Open

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

    Agency: Consumer Financial Protection Bureau
    Status: Open

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

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

    Comments: The Department of Justice (DOJ) believes that it is in full compliance with this recommendation and that the four federal financial regulators do not have statutory authority to examine nonbank private student loan lenders and servicers unaffiliated with a depository institution. DOJ stated that it already coordinates extensively with the Consumer Financial Protection Bureau (CFPB) and the financial regulators concerning SCRA compliance through such mechanisms as referrals from CFPB for any SCRA-related violations and access to its consumer complaint database, and regular meetings with CFPB, and that it will continue to be built upon these efforts. While these mechanisms are commendable, GAO believes they do not constitute exercising routine oversight of nonbank private student loan lenders and servicers who are not affiliated with a depository institution. We believe that additional interagency coordination, including working with CFPB to seek additional statutory authority, as needed, is necessary to ensure routine SCRA compliance.
    Director: Kathleen M. King
    Phone: (202) 512-7114

    1 open recommendations
    Recommendation: To improve the efficiency and effectiveness of the agency's enrollment screening process, the Administrator of CMS should establish objectives and performance measures for assessing progress toward achieving its goals.

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

    Comments: As of August 2017, the Department of Health and Human Services (HHS) considers this recommendation still open. HHS noted that the Centers for Medicare & Medicaid Services is planning to implement this recommendation in early 2018. GAO will continue to monitor the agency's progress and will update the status of the recommendation when we receive additional information.
    Director: Rusco, Franklin W
    Phone: (202) 512-3841

    10 open recommendations
    including 1 priority recommendation
    Recommendation: The Secretary of Energy should designate a career senior-level federal government employee to serve as co-chair of the White House Council on Native American Affairs' Energy Subgroup.

    Agency: Department of Energy
    Status: Open

    Comments: DOE stated it will work to identify a career senior-level federal government employee to serve as co-chair of the White House Council on Native American Affairs' Energy Subgroup, but has not provided a timeline for completing the action. We will continue to monitor DOE's progress.
    Recommendation: The Secretary of the Interior, as Chair of the White House Council on Native American Affairs, should direct the co-chairs of the Council's Energy Subgroup to identify appropriate resources needed for the Subgroup to accomplish its goals, as well as a funding model.

    Agency: Department of the Interior
    Status: Open

    Comments: According to Interior officials, they will take actions to identify staff, resources, and timelines necessary to complete or sustain projects. We will continue to monitor Interior's actions.
    Recommendation: The Secretary of the Interior, as Chair of the White House Council on Native American Affairs, should direct the co-chairs of the Council's Energy Subgroup to establish formal agreements with all agencies identified for inclusion in the Subgroup to encourage participation.

    Agency: Department of the Interior
    Status: Open

    Comments: According to Interior officials, they will explore the possibility of amending the existing MOU to include other federal agencies participating in the Energy Subgroup. We will continue to monitor Interior's actions.
    Recommendation: The Secretary of the Interior should direct the Director of the Bureau of Indian Affairs to include the other regulatory agencies in the Service Center, such as the U.S. Fish and Wildlife Service, the Environmental Protection Agency, and the Army Corps of Engineers, so that the Service Center can act as a single point of contact or a lead agency to coordinate and navigate the regulatory process.

    Agency: Department of the Interior
    Status: Open
    Priority recommendation

    Comments: In September 2017, a BIA official stated that the agency has initiated discussions with Interior's Fish and Wildlife Service, the Environmental Protection Agency, and the Army Corps of Engineers in an effort to establish formal agreements. BIA has a target of December 31, 2017, to establish these agreements.
    Recommendation: The Secretary of the Interior should direct the Director of the Bureau of Indian Affairs to establish formal agreements with the Office of Indian Energy and Economic Development and the Department of Energy that identify, at a minimum, the advisory or support role of each office.

    Agency: Department of the Interior
    Status: Open

    Comments: In September 2017 a BIA official stated the agency developed and is currently reviewing an addendum to expand an existing MOU between DOE and Indian Energy and Economic Development (IEED) to include the Service Center. However, the existing MOU between DOE and IEED does not identify the role for these agencies as related to the Service Center. As such, the addendum, as currently described by BIA officials, will not fully implement our recommendation.
    Recommendation: The Secretary of the Interior should direct the Director of the Bureau of Indian Affairs to establish a documented process for seeking and obtaining input from key stakeholders, such as BIA employees, on the Service Center activities.

    Agency: Department of the Interior
    Status: Open

    Comments: On May 17, 2017, the Acting Assistant Secretary-Indian Affairs testified before the Senate Committee on Indian Affairs that the Service Center is developing a process that allows key agencies to provide input and requests for service. We will continue to monitor BIA's efforts to implement this recommendation.
    Recommendation: The Secretary of the Interior should direct the Director of the Bureau of Indian Affairs to document the rationale for key decisions related to the establishment of the Service Center, such as alternatives and tribal requests that were considered.

    Agency: Department of the Interior
    Status: Open

    Comments: BIA reported it has taken actions needed to implement our recommendation. On May 17, 2017, the Acting Assistant Secretary-Indian Affairs testified before the Senate Committee on Indian Affairs that Interior considers this recommendation implemented because (1) the development of the Service Center was the result of a concept paper produced by a multi-agency team and (2) a multi-agency team held a tribal listening session, received written comments, and conducted conference calls in an effort to gather input from relevant stakeholders. We do not agree these actions meet the intent of the recommendation. BIA's actions have not resulted in documentation on the alternatives considered, whether tribal input and requests were considered, and the rationale for not incorporating key suggestions. We will work with the agency to identify if additional actions are planned.
    Recommendation: The Secretary of the Interior should direct the Director of the Bureau of Indian Affairs to incorporate effective workforce planning standards by assessing critical skills and competencies needed to fulfill BIA's responsibilities related to energy development and by identifying potential gaps.

    Agency: Department of the Interior
    Status: Open

    Comments: In May 2017, Interior stated the BIA is in the process of identifying and implementing a workforce plan regarding positions associated with the development of Indian energy and minerals. First, the Indian Energy Service Center will collect data directly from BIA, BLM, Office of Natural Resources Revenue, and Office of Special Trustee employees in an effort to identify workload and necessary technical competencies. Then, the Service Center will work with partner bureaus to assess skills and competencies needed for energy and mineral workforce standards. This recommendation is expected to be completed by December 31, 2017.
    Recommendation: The Secretary of the Interior should direct the Director of the Bureau of Indian Affairs to establish a documented process for assessing BIA's workforce composition at agency offices taking into account BIA's mission, goals, and tribal priorities.

    Agency: Department of the Interior
    Status: Open

    Comments: On May 17, 2017, the Acting Assistant Secretary-Indian Affairs testified before the Senate Committee on Indian Affairs that the BIA is in the process of identifying and implementing a workforce plan regarding positions associated with the development of Indian energy and minerals. Specifically, the Acting Assistant Secretary stated that the Service Center will collect data directly from BIA, the Bureau of Land Management, the Office of Natural Resources Revenue, and the Office of Special Trustee employees in an effort to identify workload and necessary technical competencies. Then, the Service Center will work with partner bureaus to assess skills and competencies needed for energy and mineral workforce standards. BIA's target for completion of the activities is December 31, 2017.
    Recommendation: The Administrator of the General Services Administration should develop implementing guidance to clarify how contracting officials should implement and apply the statutory authority to provide a tribal preference to future acquisitions of energy products.

    Agency: General Services Administration
    Status: Open

    Comments: GSA stated it will coordinate with the Federal Acquisition Council to determine whether government-wide guidance should be issued. We will continue to monitor GSA's actions.
    Director: Brian J. Lepore
    Phone: (202) 512-4523

    3 open recommendations
    Recommendation: As DOD assesses potential cost savings under the Defense Resale Business Optimization Board or through other cost savings initiatives identified, the Secretary of Defense should direct the Director and Chief Executive Officer of the Defense Commissary Agency, the Director and Chief Executive Officer of the Army and Air Force Exchange Service, the Chief Executive Officer of the Navy Exchange Service Command, and the Marine Corps Exchange to provide information to Congress that includes data, assumptions, and methodology supporting DOD's conclusion for not achieving budget neutrality.

    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: As DOD assesses potential cost savings under the Defense Resale Business Optimization Board or through other cost savings initiatives identified, the Secretary of Defense should direct the Director and Chief Executive Officer of the Defense Commissary Agency, the Director and Chief Executive Officer of the Army and Air Force Exchange Service, the Chief Executive Officer of the Navy Exchange Service Command, and the Marine Corps Exchange to develop a plan with assumptions, a methodology, cost estimates, and specific time frames for achieving alternative reductions to appropriations, to support DOD's efforts to ensure that DOD's cost savings target is feasible and accurate.

    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: As DOD conducts pilot programs, the Secretary of Defense should direct the Director and Chief Executive Officer of the Defense Commissary Agency, the Director and Chief Executive Officer of the Army and Air Force Exchange Service, the Chief Executive Officer of the Navy Exchange Service Command, and the Marine Corps Exchange to identify specific metrics to determine whether DOD has fulfilled the mandated requirement to maintain high levels of customer satisfaction, the provision of high-quality products, and the sustainment of patron savings.

    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: David B. Gootnick
    Phone: (202) 512-3149

    4 open recommendations
    Recommendation: To ensure that USAID reimburses funds in accordance with section 9002 of the Department of State, Foreign Operations, and Related Programs Appropriations Act, 2015, the Administrator of USAID should reverse reimbursements that were not made to the same appropriation account as the account from which USAID obligated the funds.

    Agency: United States Agency for International Development
    Status: Open

    Comments: USAID concurred with the recommendation. In written comments on a draft of this report, USAID noted that it is examining whether sufficient appropriate resources exist to support all of the obligations against the accounts that were improperly reimbursed. As of September 2017, USAID is in the process of reversing the improper reimbursements. We will continue to monitor USAID's efforts to implement our recommendation.
    Recommendation: To ensure that USAID reimburses funds in accordance with section 9002 of the Department of State, Foreign Operations, and Related Programs Appropriations Act, 2015, the Administrator of USAID should reverse reimbursements for which there is no documentary evidence that the obligation was incurred to prevent, prepare for, and respond to the Ebola outbreak.

    Agency: United States Agency for International Development
    Status: Open

    Comments: USAID concurred with the recommendation. In written comments on a draft of this report, USAID stated that it would reverse reimbursements for which the documentation was lacking that the obligation was incurred to prevent, prepare for, and respond to the Ebola outbreak. As of September 2017, USAID is in the process of reversing the reimbursements. We will continue to monitor USAID's efforts to implement our recommendation.
    Recommendation: To ensure that USAID reimburses funds in accordance with section 9002 of the Department of State, Foreign Operations, and Related Programs Appropriations Act, 2015, the Administrator of USAID should determine whether reversing any of these reimbursements results in the obligation of funds in excess of appropriations in violation of the Antideficiency Act and, if so, report any violations in accordance with law.

    Agency: United States Agency for International Development
    Status: Open

    Comments: USAID concurred with the recommendation. In written comments on a draft of this report, USAID noted that USAID's Office of the Chief Financial Officer has been notified of a potential funds control violation and that USAID's ongoing review will determine whether an Antideficiency Act violation occurred. USAID further noted that, in the event it finds an Antideficiency Act violation, the agency would notify the violation in accordance with the law. In September 2017, USAID told GAO that it is finalizing the determination regarding the potential Antideficiency Act violation. We will continue to monitor USAID's efforts to implement our recommendation.
    Recommendation: To help ensure that USAID complies with reimbursement provisions that may arise in future appropriations laws, the Administrator of USAID should develop written policies and procedures for the agency's reimbursement process.

    Agency: United States Agency for International Development
    Status: Open

    Comments: USAID concurred with the recommendation. In written comments on a draft of this report, USAID noted that the agency will develop written policies and procedures that adequately address reimbursement provisions of applicable appropriations laws. In September 2017, USAID told GAO that it is in the process of finalizing the written policies and procedures for the agency's reimbursement process. We will continue to monitor USAID's efforts to implement our recommendation.
    Director: Timothy J. DiNapoli
    Phone: (202) 512-4841

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

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

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

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

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

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

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

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

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

    Agency: General Services Administration
    Status: Open

    Comments: In response to our recommendation, GSA conducted a gap analysis of the Information Retrieval FSSI and its compliance with FSSI standards and provided the Library of Congress with FSSI best practice tools and resources related to collecting transactional data and calculating savings. According to GSA, the Library of Congress intends to address gaps to support the goal of implementation in the next Information Retrieval award in 2018. GSA will monitor progress, and provide feedback and assistance.
    Director: J. Lawrence Malenich
    Phone: (202) 512-3406

    1 open recommendations
    Recommendation: CCI's Chief Financial Officer should update its existing Procurement and Accounts Payable Policy to fully document CCI's management approval controls over payments made by check, including exemptions to regular procedures. This should include approval procedures to be followed during periods when only one authorized manager is available to sign checks for payment.

    Agency: Capital Concerts, Inc.
    Status: Open

    Comments: We provided a draft of this report to Capital Concerts, Inc. (CCI) for comment. In its written comments, CCI stated that its Board of Directors will take appropriate action to address this recommendation.
    Director: Debra A. Draper
    Phone: (202) 512-7114

    3 open recommendations
    Recommendation: The Secretary of Veterans Affairs should direct the Under Secretary for Health to define the roles and responsibilities of VAMCs in operationalizing VHA's strategic goals and objectives; this could be accomplished by establishing roles and responsibilities for VAMCs similar to how VHA defines roles and responsibilities for VISNs in VHA Directive 1075 and by developing guidance for VAMCs similar to guidance developed for VISNs.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: According to officials, VHA's Office of Policy and Planning continues to routinely communicate that all components of the organization should align their activities and resources to VA's 2014-2020 strategic goals and objectives, the MyVA Priority and Management Initiatives, and to the five VHA Priorities for Strategic Action. VHA's Office of Policy and Planning has also developed and disseminated Strategic Principals for Operational and Programmatic Decision Making, which was intended to provide a set of unifying principles for operational and programmatic decision-making. In its September 2017 update, VHA provided GAO with a copy of its draft FY 2018-2019 Operational and Modernization Plan. VHA is also in process of developing an Operational Planning Worksheet that is intended to provide instructions, definitions and examples to help create meaningful tactics, identify accountable leads, and document relevant interdependencies and requirements across the organization for VAMCs, VISNs and Program Offices. In its September 2017 update, VHA also noted that the National Leadership Council Strategic Planning Summit was held in June 2017, and that the focus of the summit was to ensure a clear understanding of the five VA/VHA priorities and how to operationalize the priorities at all levels of the organization. According to officials, VHA also held its National Planning Training (NPT) in August 2017 and the training was designed around the five VA/VHA priorities with a significant emphasis on clarifying the roles and responsibilities of VA Health Care Systems, VISNs and Program Offices in operationalizing the five priorities. According to officials, presentations incorporated the five priorities and a discussion on the various operational roles across the organization. VHA also noted that an online discussion board was opened at the conclusion of each NPT session with discussion questions specific to clarifying implementation responsibilities for the five VA/VHA priorities and other strategic initiatives. GAO has requested that VHA provide documentary evidence of these activities to support closure of this recommendation.
    Recommendation: The Secretary of Veterans Affairs should direct the Under Secretary for Health to consistently develop strategies that can be used by VISNs and VAMCs to operationalize VHA's goals and objectives, ensuring that they clearly link directly to VHA's goals and objectives.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: According to officials, VHA held its annual National Leadership Council Strategic Planning Summit in June 2017, during which NLC members and other strategic thinkers representing Program Office and VA Health Care Systems identified a set of strategies and milestones that link to and support operationalizing the five VA/VHA priorities. According to officials, these 16 strategies and milestones serve as the initial framework for operational planning at the VA Health Care System, VISN, and Program Office levels. VHA has provided evidence that it is currently developing its 2018 modernization and operational planning guidance, which is expected to link VA's strategic goals and objectives to the modernization plan and the five VA/VHA priorities. The guidance is also expected to require program offices, VISNs, and VAMCs to submit plans that articulate tactics and milestones and identify requirements that clearly link organizational activities back to operationalizing strategies and accomplishing priorities and goals. According to officials, the next phase of operational planning will occur at the VA Senior Leaders' Business Meeting, during which VA Health Care System, VISN, and Program Office leaders will further detail plans by identifying the tactics and requirements each will implement to operationalize the strategies and achieve the priorities, including identifying individuals that will be responsible for leading implementation of tactics. According to officials, VHA will initiate the final phase of operational planning following this meeting. During this final phase, VHA expects to disseminate its operational plan, and guidance, to VISNs and Program Offices with guidance to work with their subcomponents (VAMCs and other divisions) to finalize details in support of the operational plan. Following, the VISNs and Program Offices are expected to return their plans to VHA's Office of Policy and Planning to be incorporated into VHA's final modernization and operational plan. According to officials, VHA's Office of Policy and Planning has also continued to work very closely with the VA Office of Enterprise Integration to link VHA's strategies and measures with VA's draft 2018-2024 goals, objectives, strategies and measures to ensure consistency and alignment in planning and operationalization. According to officials, these linkages will enable VHA and VA to monitor and report progress on achieving the five VA/VHA priorities.
    Recommendation: The Secretary of Veterans Affairs should direct the Under Secretary for Health to develop an oversight process to assess progress made in meeting VHA's strategic goals and objectives, including feedback on how well activities and programs are contributing to achieving these goals and objectives.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: In its 60-day update, VHA notified GAO that performance plans for senior executives will be updated to include requirements to provide oversight to assure that day-to-day activities on initiatives and programs are consistent with organizational goals, objectives and priorities. Furthermore, VHA informed GAO that executive performance, and performance of the organizations they lead, will be assessed using periodic review of performance against established organizational metrics associated with priorities, and annual performance plans of senior executives. In its 60 day update, VHA also notified GAO that VHA's Office of Policy and Planning will monitor implementation on a periodic basis to identify when initiatives or programs are progressing appropriately or at risk of not achieving goals and objectives in accordance with priorities. In VHA's August 2017 update on open recommendations, officials noted that VHA has also developed an internal Healthcare Operations Dashboard--which provides immediate and daily information regarding veterans' health care access, including wait times, productivity, and utilization--and an externally-facing Access and Quality in VA Healthcare web site--which provides veterans, caregivers, and other stakeholders with tools to view access and quality performance for specific VA facilities. According to VHA officials, both VA and VHA are monitoring strategic programs and activities to identify barriers that may impede progress towards the achievement of goals and objectives, which can then be elevated to leadership, as appropriate. In VHA's September 2017 update, officials also noted that VHA's Office of Policy and Planning and Office of Strategic Integration are coordinating the monitoring and quarterly reporting of progress on achievements related to the five VA/VHA priorities and the supporting strategies. According to officials, Priority and Strategy leads have been identified and are responsible for reporting operational progress and for managing any challenges that slow or prevent operationalization. According to officials, progress on all strategies and priorities is being reported at the VHA senior leaders morning meeting on a routine basis. GAO has requested that VHA provide documentary evidence of these activities to support closure of this recommendation.
    Director: Merritt, Zina Dache
    Phone: (202) 512-5257

    2 open recommendations
    Recommendation: To implement DOD guidance requiring the military departments to prepare readiness and Operation and Maintenance (O&M) budget impact assessments during drawdown planning, the Secretary of Defense should direct the Secretaries of the military departments to develop guidance that assigns responsibility for the preparation of impact assessments and includes direction on how such assessments should be conducted as part of drawdown planning.

    Agency: Department of Defense
    Status: Open

    Comments: In commenting on the draft report, DOD concurred with the recommendation.
    Recommendation: To implement DOD guidance requiring the military departments to prepare readiness and O&M budget impact assessments during drawdown planning, the Secretary of Defense should direct the Director, DSCA, to develop an internal control mechanism to determine whether the military departments have completed the required impact assessments before moving forward with drawdown planning and execution.

    Agency: Department of Defense
    Status: Open

    Comments: In commenting on the draft report, DOD concurred with the recommendation.
    Director: Kay E. Brown
    Phone: (202) 512-7215

    2 open recommendations
    including 1 priority recommendation
    Recommendation: The Secretary of Agriculture should take additional steps to collect and disseminate information on promising practices that could help improve data matching processes among state SNAP agencies, including broad and timely dissemination of information on results of recent relevant pilots or demonstrations.

    Agency: Department of Agriculture
    Status: Open
    Priority recommendation

    Comments: The U.S. Department of Agriculture's (USDA) Food and Nutrition Service (FNS) agreed with this recommendation. The agency noted it is moving in this direction and would build on current efforts to address them. GAO will monitor these efforts and consider closing the recommendation when these efforts have been completed.
    Recommendation: The Secretary of Agriculture should work with the Department of Health and Human Services (as appropriate) to analyze spending and understand data needs for SNAP across federal and state contracts and in relation to other programs as FNS explores ways to potentially reduce the costs of using commercial data services.

    Agency: Department of Agriculture
    Status: Open

    Comments: The U.S. Department of Agriculture's (USDA) Food and Nutrition Service (FNS) agreed with this recommendation. The agency noted it has been moving in this general direction and would build on current efforts to address it. GAO will monitor these efforts and consider closing the recommendation when these efforts have been completed.
    Director: Beryl H. Davis
    Phone: (202) 512-2623

    9 open recommendations
    including 4 priority recommendations
    Recommendation: To provide agencies access to SSA's more complete set of death data, Congress should consider amending the Social Security Act to explicitly allow SSA to share its full death file with Treasury for use through the DNP working system.

    Agency: Congress
    Status: Open

    Comments: When we confirm what actions have been taken we will update. As of August 3, 2017, no updated information has been provided.
    Recommendation: To reasonably assure that additional relevant databases are identified and evaluated for inclusion in the DNP working system, the Director of OMB should develop, document, and communicate a formal process that user agencies can use to identify, suggest, and receive feedback on additional databases to be evaluated for inclusion in the DNP working system.

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

    Comments: We provided a draft of this report to OMB and Treasury and other agencies we reviewed for comment. In its written comments, OMB agreed with this recommendation and cited plans to implement it. As of August 3, 2017, no updated information has been provided by the OMB. We will continue to monitor the status of this recommendation.
    Recommendation: To reasonably assure that the DNP working system is used effectively and consistently, the Director of OMB should develop guidance that clarifies whether the use of DNP's payment integration functionality is required and--if required--the circumstances and process in which agencies may obtain an exemption from this requirement.

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

    Comments: We provided a draft of this report to OMB and Treasury and other agencies we reviewed for comment. In its written comments, OMB agreed with this recommendation and cited plans to implement it. As of August 3, 2017, no updated information has been provided by the OMB. We will continue to monitor the status of this recommendation.
    Recommendation: To reasonably assure that agencies use the DNP working system effectively, the Director of OMB should develop a strategy--and communicate its strategy through guidance--for how agencies should use the DNP working system to complement existing data matching processes and whether and how agencies should consider using the DNP working system to streamline existing data matching. Such guidance may cover how agencies should demonstrate that their data matching processes meet the requirements in the Improper Payments Elimination and Recovery Improvement Act of 2012, whether agencies can decide on their own which specific databases to use, and how agencies should use the functionalities available through the DNP working system.

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

    Comments: We provided a draft of this report to OMB and Treasury and other agencies we reviewed for comment. In its written comments, OMB stated that it generally agreed with the concept of developing a strategy for how agencies should use the Do Not Pay (DNP) working system to complement existing data matching processes and would explore the concept further. As of August 3, 2017, no updated information has been provided by the OMB. We will continue to monitor the status of this recommendation.
    Recommendation: To reasonably assure that agencies develop consistent policies and procedures to verify DNP matches, the Director of OMB should provide additional guidance that outlines when and how agencies should verify DNP matches against a secondary source and provide individuals an opportunity to contest before taking adverse actions as a result of DNP matches.

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

    Comments: We provided a draft of this report to OMB and Treasury and other agencies we reviewed for comment. In its written comments, OMB stated that it agreed with the of consistent policies and procedures and will work with agencies so that their policies and procedures for verifying Do Not Pay (DNP) matches are developed consistently. As of August 3, 2017, no updated information has been provided by the OMB. We will continue to monitor the status of this recommendation.
    Recommendation: To better monitor agency use of the DNP working system once a strategy has been developed, the Director of OMB should develop and implement monitoring mechanisms--such as goals, benchmarks, and performance measures--to evaluate agency use of the DNP working system.

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

    Comments: We provided a draft of this report to OMB and Treasury and other agencies we reviewed for comment. In its written comments, OMB stated that it agreed with the concept of monitoring mechanisms and will continue to work with agencies to reduce improper payments and encourage agencies to establish goals to improve payment accuracy that will be monitored and evaluated by OMB. As of August 3, 2017, no updated information has been provided by the OMB. We will continue to monitor the status of this recommendation.
    Recommendation: To reasonably assure that agency-reported information on use of the DNP working system is reliable, the Director of OMB should develop a process for comparing agency reporting on the use of the DNP working system to available sources, such as OMB guidance and DNP working system adjudication reports.

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

    Comments: We provided a draft of this report to OMB and Treasury and other agencies we reviewed for comment. In its written comments, OMB stated that it agreed with the concept of ensuring that data are reliable and will consider the feasibility of a process to compare agency submissions to available sources to reasonably assure that agency-reported information on use of the Do Not Pay (DNP) working system is reliable. As of August 3, 2017, no updated information has been provided by the OMB. We will continue to monitor the status of this recommendation.
    Recommendation: To reasonably assure that agency-reported information on use of the DNP working system is complete, the Director of OMB should revise its guidance to clarify whether agencies should report on their uses of all of the functionalities of the DNP working system in their agency financial reports.

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

    Comments: We provided a draft of this report to OMB and Treasury and other agencies we reviewed for comment. In its written comments, OMB stated that it agreed with ensuring the completeness of data and will continue to work with agencies and the Chief Financial Officer community to ensure that agency-reported information on the use of the Do Not Pay (DNP) working system is complete. As of August 3, 2017, no updated information has been provided by the OMB. We will continue to monitor the status of this recommendation.
    Recommendation: The Secretary of the Treasury should modify the DNP working system to track adjudication of matches obtained through all functionalities.

    Agency: Department of the Treasury
    Status: Open

    Comments: In a memo dated April 13, 2017, the Department of Treasury (Treasury) stated that it is in the process of evaluating potential solutions to capture information on the impact of Portal functionalities (online single search, continuous monitoring, and batch matching), and has developed a plan with timeframes to assess the technical feasibility as well as user willingness to provide information. However, Treasury stated that it cannot be certain that this evaluation will identify viable solutions, and therefore cannot commit to making any modifications to the working system. Treasury explained, for instance, it may not be possible to design an effective and user-friendly strategy to capture agency decisions to remove an excluded party identified in a continuous monitoring file from a list of approved vendors. Further, Treasury explained that even if it can capture those decisions, it may be even more difficult to assign a dollar value to that decision as there would be no payment pending in this example. Nevertheless, Treasury stated that it is committed to thoroughly evaluating whether a solution is possible, and--if a solution proves feasibly--its goal is to complete a development plan for the implementation of any identified solutions by September 30, 2018.
    Director: Clowers, Angela N
    Phone: (202) 512-7114

    2 open recommendations
    Recommendation: To make it more likely that HHS will achieve its goals to reduce quality measure misalignment and associated provider burden, the Secretary of HHS should direct CMS and the Office of the National Coordinator for Health Information Technology to prioritize their development of electronic quality measures and associated standardized data elements on the specific quality measures needed for the core measure sets that CMS and private payers have agreed to use.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: In January 2017, HHS told us that ONC and CMS are prioritizing efforts to understand challenges associated with the development and implementation of electronic clinical quality measures. However, we determined that the actions did not fully address the recommendation because they focus on efforts to understand the challenges associated with electronic clinical quality measures as opposed to efforts to prioritize their development of measures from the core measure sets that CMS and private payers have agreed to use. As of August 2017, HHS officials have not informed us of any additional actions taken to implement this recommendation. We will update the status of this recommendation when we receive additional information.
    Recommendation: To make it more likely that HHS will achieve its goals to reduce quality measure misalignment and associated provider burden, the Secretary of HHS should direct CMS to comprehensively plan, including setting timelines, for how to target its development of new, more meaningful quality measures on those that will promote greater alignment, especially measures to strengthen the core measure sets that CMS and private payers have agreed to use.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: In January 2017, HHS told us that it considers this recommendation open and CMS will continue to explore ways for greater alignment through its planning efforts. As of August 2017, HHS officials have not informed us of any additional actions taken to implement this recommendation. We will update the status of this recommendation when we receive additional information.
    Director: Susan Fleming
    Phone: (202) 512-2834

    4 open recommendations
    including 1 priority recommendation
    Recommendation: As DOT, in response to the Fixing America's Surface Transportation (FAST) Act, conducts additional evaluation and analysis of ECP brakes and updates the regulatory impact analysis, the Secretary of Transportation should direct the Federal Railroad Administration (FRA) and Pipeline and Hazardous Materials Safety Administration (PHMSA) to take into account, in the updated regulatory impact analysis conducted in response to the FAST Act, potential uncertainty in key variables and assumptions, such as, but not limited to, fuel prices and future rail traffic of crude oil and ethanol, discuss this uncertainty, and present ranges of possible scenarios.

    Agency: Department of Transportation
    Status: Open
    Priority recommendation

    Comments: DOT disagreed with this recommendation, asserting that we based our findings for this recommendation only on the views of industry and experts interviewed as part of our review. However, our justification for this recommendation is primarily based on data that DOT received from railroads, on what DOT reported in the rulemaking documents, and on clear criteria from OMB and others for conducting such analyses. To fully implement this recommendation, DOT should update its 2015 ECP Brake rule and the supporting regulatory impact analyses for ECP brakes, DOT should provide a range of possible scenarios and acknowledge uncertainty in certain estimates which could help increase confidence in those estimates and address stakeholder concerns.
    Recommendation: As DOT, in response to the FAST Act, conducts additional evaluation and analysis of ECP brakes and updates the regulatory impact analysis, the Secretary of Transportation should direct FRA and PHMSA to create a plan to collect data from railroads' ongoing and future operational experiences using ECP brakes. The plan should include details on how the agency will work with railroads to collect this data, ensure that such data are reliable, and analyze these data to conduct a retrospective analysis of the ECP brakes requirement that could help inform any potential future actions regarding ECP brakes.

    Agency: Department of Transportation
    Status: Open

    Comments: When we confirm what actions DOT has taken in response to this recommendation, we will provide updated information.
    Recommendation: As DOT, in response to the FAST Act, conducts additional evaluation and analysis of ECP brakes and updates the regulatory impact analysis, if, based on its updated analysis, DOT promulgates a new rule on the applicable ECP brake system requirements, the Secretary of Transportation should direct FRA and PHMSA to require that freight railroads, once they equip with ECP brakes in response to the requirement, collect and provide data to FRA on their ongoing operational experience with ECP brakes.

    Agency: Department of Transportation
    Status: Open

    Comments: When we confirm what actions DOT has taken in response to this recommendation, we will provide updated information.
    Recommendation: As DOT, in response to the FAST Act, conducts additional evaluation and analysis of ECP brakes and updates the regulatory impact analysis, the Secretary of Transportation should direct FRA and PHMSA to publish information--including data inputs, formulas, and results of all simulations and assumptions regarding DOT's use of the LS-DYNA model used and related analyses to support the 2015 final rule--that would allow a third party to fully assess and replicate the analysis.

    Agency: Department of Transportation
    Status: Open

    Comments: When we confirm what actions DOT has taken in response to this recommendation, we will provide updated information.
    Director: Nancy Kingsbury
    Phone: (202) 512-2700

    5 open recommendations
    including 2 priority recommendations
    Recommendation: To support its strategic and open data goals, the Director of OPM should improve the availability of the EHRI payroll data--for example, by preparing the data for analytics, making them available through online tools such as FedScope, and including them among the EHRI data sources on the OPM website and Data.gov.

    Agency: Office of Personnel Management
    Status: Open
    Priority recommendation

    Comments: On 4/21/2017 OPM provided a status update based on our inclusion of this rec in the priority rec letter. "As communicated in our December 6, 2017, letter to the Comptroller General, OPM is developing a comprehensive strategy to improve the availability of EHRI payroll data for analytics. We have started an effort to standardize payroll data elements by engaging with the payroll subject matter experts through the shared service providers. We will keep GAO informed as we make additional progress."
    Recommendation: To improve internal controls for data quality, the Director of OPM should update EHRI payroll database documentation to be consistent with current field definitions and requirements, including the Guide to Human Resources Reporting and the Guide to Data Standards, Part B.

    Agency: Office of Personnel Management
    Status: Open

    Comments: No specific updates on this rec, but it would be addressed in the "comprehensive strategy to improve the availability of EHRI payroll data for analytics" that is noted in OPM's response to the priority recommendation.
    Recommendation: To improve internal controls for data quality, the Director of OPM should consistently monitor system-generated error and edit check reports and ensure that timely action is taken to address identified issues.

    Agency: Office of Personnel Management
    Status: Open
    Priority recommendation

    Comments: On 4/21/17 OPM provided an update to their 60 day letter in response to our inclusion of this rec in the priority letter to OPM. Very soon, we will begin implementing follow-up activities with shared service centers and agencies regarding issues identified with the payroll data they submit to EHRI. We are also evaluating the feasibility of incorporating automated methods to validate agency data, to the extent possible. We will keep GAO informed as we make additional progress.
    Recommendation: To integrate the payroll data into the larger suite of EHRI databases, the Director of OPM should develop a schedule for executing these plans.

    Agency: Office of Personnel Management
    Status: Open

    Comments: No specific updates on this rec, but it would be addressed in the "comprehensive strategy to improve the availability of EHRI payroll data for analytics" that is noted in OPM's response to the priority recommendation.
    Recommendation: To integrate the payroll data into the larger suite of EHRI databases, the Director of OPM should evaluate existing internal control activities and develop new control activities for EHRI payroll data, such as implementing transactional edit checks that leverage the information in the other EHRI datasets.

    Agency: Office of Personnel Management
    Status: Open

    Comments: No specific updates on this rec, but it would be addressed in the "comprehensive strategy to improve the availability of EHRI payroll data for analytics" that is noted in OPM's response to the priority recommendation.
    Director: Michael J. Courts
    Phone: (202) 512-8980

    5 open recommendations
    including 5 priority recommendations
    Recommendation: To enhance State's efforts to manage transportation-related security risks overseas, the Secretary of State should direct the Bureau of Diplomatic Security (DS) to create consolidated guidance for RSOs that specifies required elements to include in post travel notification and transportation security policies. For example, as part of its current effort to develop standard templates for certain security directives, DS could develop templates for transportation security and travel notification policies that specify the elements required in all security directives as recommended by the February 2005 Iraq ARB as well as the standard transportation-related elements that DS requires in such policies.

    Agency: Department of State
    Status: Open
    Priority recommendation

    Comments: State concurred with this recommendation and provided an update in October 2016 describing its plans to address the recommendation. However, as of March 2017, State had not completed the described actions. We will continue to monitor State's progress in implementing this recommendation.
    Recommendation: To enhance State's efforts to manage transportation-related security risks overseas, the Secretary of State should direct DS to clarify whether or not the FAH's armored vehicle policy for overseas posts is that every post must have sufficient armored vehicles, and if DS determines that the policy does not apply to all posts, articulate the conditions under which it does not apply.

    Agency: Department of State
    Status: Open
    Priority recommendation

    Comments: State concurred with this recommendation and provided an update in October 2016 describing its plans to address the recommendation. However, as of March 2017, State had not completed the described actions. We will continue to monitor State's progress in implementing this recommendation.
    Recommendation: To enhance State's efforts to manage transportation-related security risks overseas, the Secretary of State should direct DS to develop monitoring procedures to ensure that all posts comply with the FAH's armored vehicle policy for overseas posts once the policy is clarified.

    Agency: Department of State
    Status: Open
    Priority recommendation

    Comments: State concurred with this recommendation and provided an update in October 2016 describing its plans to address the recommendation. However, as of March 2017, State had not completed the described actions. We will continue to monitor State's progress in implementing this recommendation.
    Recommendation: To enhance State's efforts to manage transportation-related security risks overseas, the Secretary of State should direct DS to clarify existing guidance on refresher training, such as by delineating how often refresher training should be provided at posts facing different types and levels of threats, which personnel should receive refresher training, and how the completion of refresher training should be documented.

    Agency: Department of State
    Status: Open
    Priority recommendation

    Comments: As of April 2017, State concurred with this recommendation and plans to clarify its guidance on refresher training. We will continue to monitor State's progress in implementing this recommendation.
    Recommendation: To enhance State's efforts to manage transportation-related security risks overseas, the Secretary of State should direct DS to improve guidance for RSOs, in coordination with other relevant State offices and non-State agencies as appropriate, on how to promote timely communication of threat information to post personnel and timely receipt of such information by post personnel.

    Agency: Department of State
    Status: Open
    Priority recommendation

    Comments: State concurred with this recommendation and provided an update in October 2016 describing its plans to address the recommendation. However, as of March 2017, State had not completed the described actions. We will continue to monitor State's progress in implementing this recommendation.
    Director: Anne-Marie Fennell
    Phone: (202) 512-3841

    2 open recommendations
    Recommendation: To help NMFS and the Councils incorporate climate information into the fisheries management process and better manage climate-related risks, the Secretary of Commerce should direct National Oceanic and Atmospheric Administration's (NOAA) Assistant Administrator for Fisheries to develop guidance to direct the NMFS regions and Councils on how climate information should be incorporated into different parts of the fisheries management process.

    Agency: Department of Commerce
    Status: Open

    Comments: The Department of Commerce and NOAA agreed with this recommendation. On December 2, 2016, the Department of Commerce provided GAO with a letter stating that NMFS will continue to work with the Regional Fishery Management Councils and other stakeholders to identify how to best incorporate climate-related information into the fisheries management process. The letter also identified a number of NMFS' ongoing and planned efforts related to this goal. We plan to follow-up with the agency in Summer 2017 to obtain an update on the status of these efforts and the extent to which they address our recommendation.
    Recommendation: To help NMFS and the Councils incorporate climate information into the fisheries management process and better manage climate-related risks, the Secretary of Commerce should direct NOAA's Assistant Administrator for Fisheries to, in finalizing the regional action plans for implementing the NOAA Fisheries Climate Science Strategy, (1) incorporate the key attributes associated with successful performance measures in the final performance measures developed for the plans and (2) assess whether agency-wide performance measures may be needed to determine the extent to which the objectives of the Strategy overall are being achieved, and develop such measures, as appropriate, that incorporate the key attributes of successful performance measures.

    Agency: Department of Commerce
    Status: Open

    Comments: The Department of Commerce and NOAA agreed with this recommendation. In a letter to GAO on December 2, 2016, the Department of Commerce identified the following two actions that NMFS plans to take to address this recommendation by the end of calendar year 2017 - (1) NMFS will review the draft regional action plans and take appropriate action to ensure, to the extent possible, the performance measures in the final plans include key attributes of successful measures; and (2) NMFS will assess the need for agency-wide measures to track and evaluate achievement of the Strategy objective, and develop such measures as appropriate. We plan to follow-up with the agency in Summer 2017 to obtain an update on the status of these efforts.
    Director: Debra Draper
    Phone: (202) 512-7114

    2 open recommendations
    Recommendation: The Secretary of Veterans Affairs should direct the Under Secretary for Health to conduct an evaluation of the implementation of the VISN realignment to determine whether deficiencies exist that need corrective actions, and apply lessons learned from the evaluation to future organizational structure changes, such as possible changes to VISN staffing models or actions to implement Commission on Care recommendations.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: VHA concurred with this recommendation, stating that VHA's Office of Workforce Management and Consulting (WMC) would evaluate the implementation of the VISN realignment to include the identification of deficiencies for correction, lessons learned, and potential changes to the VISN staffing models. VHA stated that as the implementation activities near completion in fiscal year 2017, WMC would evaluate the effectiveness and efficiency of the VISN realignment processes. In December 2016, VHA reported that WMC had begun consultations with the Office of Strategic Integration on a strategic assessment of the VHA organizational structure in the field to 1) identify and recommend to leadership optimal proposals for organization design efficiencies and 2) define and recommend analytical and implementation procedures that will avoid the challenges from previous field reorganizations. As of April 2017, VHA reported that the Principal Deputy Under Secretary for Health found that lessons learned from the VISN Realignment Workgroup needed to be incorporated into the VA Modernization initiative, and directed the VHA's Office of Strategic Integration to coordinate with WMC and former members of the VISN Realignment Workgroup to determine how best to document lessons learned and apply them to future organizational structure changes. In July 2017, VHA told us that a Rapid Design and Implementation functional assessment of VHA Central Office and VISN organizations had been completed, which included a survey, interviews with central office and VISN officials, and other meetings. VHA stated its target completion date of September 2017 was unchanged, but did not provide additional detail on how the functional assessment is related to the evaluation of the VISN realignment that we recommended VHA conduct, or how lessons learned from the realignment are being incorporated into organizational structure changes such as the new functional chart VHA reported developing.
    Recommendation: The Secretary of Veterans Affairs should direct the Under Secretary for Health to develop a process to ensure that organizational structure recommendations resulting from internal and external reviews of VHA are evaluated for implementation. This process should include the documentation of decisions and assigning officials or offices responsibility for ensuring that approved recommendations are implemented.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: VHA concurred with this recommendation. In December 2016, VHA stated that its Office of Workforce Management and Consulting (WMC) had begun to develop a consistent process to ensure that organizational structure changes are evaluated and implemented appropriately. In addition, a first draft of a permanent organization approval procedure had been completed and was undergoing review for the Under Secretary for Health. In May 2017, VHA officials told us their initial work on this recommendation was paused to allow the Agency to respond to President Trump's Executive Order dated March 13, 2017, on "Comprehensive Plan for Reorganizing the Executive Branch." VHA reported that WMC's proposed process will be assessed in the context of the Executive Order. In July 2017, VHA reported that the VA Modernization Team evaluated the results from a VHA Rapid Design and Implementation functional review, which was conducted to determine where shared areas of responsibilities and redundancies exist across VHA, and developed a draft functional chart that was under review. WMC anticipated continuing work on this recommendation after the functional chart's approval, with an anticipated completion date of September 2017. We will follow-up with VHA to obtain updates on both the organizational structure changes process as well as the new functional chart for VHA.
    Director: David C. Trimble
    Phone: (202) 512-3841

    4 open recommendations
    Recommendation: To help ensure compliance with the United States' nuclear cooperation agreements, the Under Secretary for Nuclear Security, as the Administrator of the National Nuclear Security Administration, and the Nuclear Regulatory Commission, should clarify in guidance the conditions under which facilities may carry negative obligation balances.

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

    Comments: As of March 2017, NNSA has several initiatives underway to implement this recommendation. Later in 2017, we will know what changes NNSA and NRC made.
    Recommendation: To help ensure compliance with the United States' nuclear cooperation agreements, the Under Secretary for Nuclear Security, as the Administrator of the National Nuclear Security Administration, and the Nuclear Regulatory Commission, should clarify in guidance the conditions under which facilities may carry negative obligation balances.

    Agency: Nuclear Regulatory Commission
    Status: Open

    Comments: As of March 2017, NNSA has several initiatives underway to implement this recommendation. Later in 2017, we will know what changes NNSA and NRC made.
    Recommendation: To help ensure compliance with the United States' nuclear cooperation agreements, the Under Secretary for Nuclear Security, as the Administrator of the National Nuclear Security Administration, and the Nuclear Regulatory Commission, should develop an early-warning monitoring capability in NMMSS to alert senior DOE officials when the inventory of unobligated LEU is particularly low.

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

    Comments: As of March 2017, NNSA has several initiatives underway to implement this recommendation. Later in 2017, we will know what changes NNSA and NRC made to NMMSS.
    Recommendation: To help ensure compliance with the United States' nuclear cooperation agreements, the Under Secretary for Nuclear Security, as the Administrator of the National Nuclear Security Administration, and the Nuclear Regulatory Commission, should develop an early-warning monitoring capability in NMMSS to alert senior DOE officials when the inventory of unobligated LEU is particularly low.

    Agency: Nuclear Regulatory Commission
    Status: Open

    Comments: As of March 2017, NNSA has several initiatives underway to implement this recommendation. Later in 2017, we will know what changes NNSA and NRC made.
    Director: Elizabeth Curda
    Phone: (202) 512-7114

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

    Agency: Department of Veterans Affairs
    Status: Open
    Priority recommendation

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

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

    Agency: Department of Veterans Affairs
    Status: Open

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

    Agency: Department of Veterans Affairs
    Status: Open

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

    Agency: Department of Veterans Affairs
    Status: Open

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

    Agency: Department of Veterans Affairs
    Status: Open

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

    Agency: Department of Veterans Affairs
    Status: Open

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

    Agency: Department of Veterans Affairs
    Status: Open

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

    Agency: Department of Veterans Affairs
    Status: Open

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

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: In providing comments on this report, VA concurred with this recommendation. VA has taken steps to monitor compliance with mandatory national contracts. However, VA has not yet established achievable timeframes for replacing Federal Supply Schedule items made available through non-competitive agreements its new Medical-Surgical Prime Vendor program, nor has it taken steps to distinguish these items from competitive national contracts in the ordering interface.
    Director: James McTigue
    Phone: (202) 512-9110

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

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

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

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

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

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

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

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

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

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

    Comments: IRS agreed with the recommendation and outlined planned actions to address it. However, since it is not clear that IRS's planned actions to implement our first recommendation will result in Field Collection program and case selection objectives sufficient for internal control purposes, IRS's ability to address the related recommendation to monitor control procedures may be limited. IRS said it planned to complete actions on this recommendation by July 2017. We will update the status of implementation of the recommendation after we complete review of documents IRS provides on the actions taken.
    Director: Cary Russell
    Phone: (202) 512-5431

    2 open recommendations
    Recommendation: In order to improve the accuracy of the information included in the operation and maintenance (O&M) budget justification material submitted to Congress and provide complete information to review the military services' fuel consumption spending requests, the Secretary of Defense should direct the Under Secretary of Defense (Comptroller), in consultation with the military services and DLA, to develop an approach to reconcile data on fuel consumption reported by the military services and fuel sales to the military services reported by DLA and take any appropriate corrective actions to improve the accuracy of actual fuel consumption spending data.

    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: In order to improve the accuracy of the information included in the O&M budget justification material submitted to Congress and provide complete information to review the military services' fuel consumption spending requests, the Secretary of Defense should direct the Under Secretary of Defense (Comptroller), in consultation with the military services and DLA, to report complete fuel consumption information to Congress, to include actual and estimated fuel volume and actual O&M base obligations for fuel consumption spending separate from O&M Overseas Contingency Operations obligations. This information could be provided as part of DOD's annual O&M budget justification materials, or through other reporting mechanisms.

    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: Russell, Cary B
    Phone: (202) 512-5431

    6 open recommendations
    Recommendation: To improve DOD's management and oversight of contingency construction in the CENTCOM area of responsibility and in other geographic combatant commands where applicable, and to improve DOD's awareness of how much O&M funding the department uses for construction projects to support contingency operations, the Secretary of Defense should direct the Secretaries of the military departments, in coordination with the Under Secretary of Defense (Comptroller), to track the universe and cost of ongoing and future contingency construction projects that are funded from O&M appropriations under section 2805 of Title 10, U.S. Code (unspecified minor military construction authority).

    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 improve DOD's management and oversight of contingency construction in the CENTCOM area of responsibility and in other geographic combatant commands where applicable, and to improve DOD's ability to quickly fund contingency construction projects that are not ideally suited to the current standard Military Construction and Operation and Maintenance processes and time frames and reduce reliance on funding approaches that pose risks regarding the appropriate use of funding, negative operational impacts, and unnecessary duplication, DOD should evaluate and improve the use of existing processes and authorities to the extent possible; determine whether additional authorities are needed to support urgent construction needs; and revise existing departmental processes or seek additional authorities, as appropriate.

    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 improve DOD's management and oversight of contingency construction in the CENTCOM area of responsibility and in other geographic combatant commands where applicable, and to help ensure that DOD limits demands on available resources to those necessary to meet contingency construction project requirements and communicates those requirements effectively, the Secretary of Defense should, in coordination with the Secretary of the Army, direct the Army Corps of Engineers to develop a control activity for documenting level-of-construction determinations before the Army Corps of Engineers designs the projects and estimates their costs.

    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 improve DOD's management and oversight of contingency construction in the CENTCOM area of responsibility and in other geographic combatant commands where applicable, and to ensure that DOD avoids constructing facilities that may be unneeded to support U.S. forces and to comprehensively document the results of its reviews of ongoing construction projects when changes in mission requirements occur, the Secretary of Defense should, in coordination with the Chairman of the Joint Chiefs of Staff, direct the Secretaries of the military departments and the Commander of CENTCOM to develop implementing guidance for the review and verification of ongoing contingency construction projects when mission changes occur.

    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 improve DOD's management and oversight of contingency construction in the CENTCOM area of responsibility and in other geographic combatant commands where applicable, and to improve the awareness of the combatant and service component commands' responsibilities to record and share lessons learned and to ensure that important contingency-construction-related lessons are recorded, the Secretary of Defense should, in coordination with the Chairman of the Joint Chiefs of Staff, direct the Commander of CENTCOM to revise Central Command Regulation 415-1 or issue other guidance as appropriate to specifically detail the role of the combatant command and service component commands in recording contingency construction lessons learned from the CENTCOM area of responsibility in the Joint Lessons Learned Information System.

    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: In light of potential concerns regarding the appropriate use of funding raised by several of the examples identified in this report, the Secretary of Defense should direct the Secretaries of the Army and the Air Force to review these and, as appropriate, other construction projects in the contingency environment presenting similar circumstances to ensure that funds were properly used.

    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: David A. Powner
    Phone: (202) 512-9286

    5 open recommendations
    Recommendation: Given the importance of providing accurate and clear information to facilitate congressional decision making and inform the public, the Secretary of Commerce should direct NOAA's Assistant Administrator for Satellite and Information Services to require satellite programs to perform regular availability assessments and use these analyses to inform the flyout charts and support its budget requests.

    Agency: Department of Commerce
    Status: Open

    Comments: NOAA agreed with this recommendation, but has not yet addressed it. We will continue to monitor the agency's actions on this recommendation.
    Recommendation: Given the importance of providing accurate and clear information to facilitate congressional decision making and inform the public, the Secretary of Commerce should direct NOAA's Assistant Administrator for Satellite and Information Services to establish and implement a consistent approach to depicting satellites that are expected to last beyond their design lives.

    Agency: Department of Commerce
    Status: Open

    Comments: NOAA agreed with this recommendation and has taken steps to implement it. The agency updated its flyout chart policy and is in the process of drafting a separate policy to describe how the satellite's extended life is to be predicted and to establish the agency's criteria for publishing the information. This policy is expected to be completed in Fall 2017. We will continue to monitor the agency's actions on this recommendation.
    Recommendation: Given the importance of providing accurate and clear information to facilitate congressional decision making and inform the public, the Secretary of Commerce should direct NOAA's Assistant Administrator for Satellite and Information Services to revise and finalize the draft policy governing how flyout charts are to be updated to address the shortfalls with analysis, accuracy, consistency, and documentation noted in the above recommendations.

    Agency: Department of Commerce
    Status: Open

    Comments: NOAA agreed with this recommendation and has taken steps to implement it. NOAA updated its policy governing how the flyout charts are to be updated. In doing so, the agency updated the policy's roles and responsibilities, guidelines, and its methodology for depicting extended life. However, the policy does not clearly define or describe fuel-limited life and its use, or establish standard artifacts for documenting and supporting planned changes to its flyout chart. We will continue to monitor the agency's actions on this recommendation.
    Recommendation: Given the importance of providing accurate and clear information to facilitate congressional decision making and inform the public, the Secretary of Commerce should direct NOAA's Assistant Administrator for Satellite and Information Services to ensure that flyout chart updates are consistent with supporting data from the program and from satellite availability assessments.

    Agency: Department of Commerce
    Status: Open

    Comments: NOAA agreed with this recommendation, but has not yet demonstrated the steps it is taking to ensure that flyout chart updates are consistent with supporting data. We will continue to monitor the agency's actions on this recommendation.
    Recommendation: Given the importance of providing accurate and clear information to facilitate congressional decision making and inform the public, the Secretary of Commerce should direct NOAA's Assistant Administrator for Satellite and Information Services, for each flyout chart update, to maintain a complete package of documentation on the reasons for any changes and executive approval of the changes.

    Agency: Department of Commerce
    Status: Open

    Comments: NOAA agreed with this recommendation and has taken steps to implement it. Specifically, NOAA provided its March 2017 flyout charts and the associated justification packages. However, NOAA has not established a standard set of artifacts to be included in the justification packages to support changes to its flyout charts. We are working with NOAA to obtain additional justification packages for the next iteration of flyout charts, and will continue to monitor the agency's actions on this recommendation.
    Director: Frank Rusco
    Phone: (202) 512-3841

    7 open recommendations
    Recommendation: To improve DOD's analyses of the financial costs and benefits of renewable energy projects, the Secretary of Defense should direct the Assistant Secretary of Defense for Energy, Installations and Environment and the Secretaries of the Army, Navy, and Air Force to modify guidance for presenting land values in project documentation to apply to the range of alternative financing mechanisms DOD has used.

    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 improve DOD's analyses of the financial costs and benefits of renewable energy projects, the Secretary of Defense should direct the Assistant Secretary of Defense for Energy, Installations and Environment and the Secretaries of the Army, Navy, and Air Force to clarify the guidance to direct all project documentation for alternatively financed projects involving land use agreements to include the value of the land, the compensation DOD would receive for it, and how the value of the land compared with the value of the compensation.

    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 improve DOD's analyses of the financial costs and benefits of renewable energy projects involving long-term PPAs on its land, the Secretary of Defense should direct the Assistant Secretary of Defense for Energy, Installations and Environment and the Secretaries of the Army, Navy, and Air Force to revise guidance to develop consistent sources for assumptions for escalation.

    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 improve DOD's analyses of the financial costs and benefits of renewable energy projects involving long-term PPAs on its land, the Secretary of Defense should direct the Assistant Secretary of Defense for Energy, Installations and Environment and the Secretaries of the Army, Navy, and Air Force to revise guidance to clarify how to describe sensitivity analyses in project documentation.

    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 improve the information available to approving officials on projects' contributions to DOD's renewable energy goals and energy security objective and to help ensure the consistency and completeness of project documentation, the Secretary of Defense should direct the Assistant Secretary of Defense for Energy, Installations and Environment and the Secretaries of the Army, Navy, and Air Force to develop guidance to clarify that projects should specify their contribution to DOD's energy production and consumption goals.

    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 improve the information available to approving officials on projects' contributions to DOD's renewable energy goals and energy security objective and to help ensure the consistency and completeness of project documentation, the Secretary of Defense should direct the Assistant Secretary of Defense for Energy, Installations and Environment and the Secretaries of the Army, Navy, and Air Force to develop guidance to clarify the type of energy security benefit that projects will provide and state whether any such benefit is immediately available or would require additional investments and, for projects that would require additional investment, provide a detailed estimate of those investments.

    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 improve the information available to approving officials on projects' contributions to DOD's renewable energy goals and energy security objective and to help ensure the consistency and completeness of project documentation, the Secretary of Defense should direct the Assistant Secretary of Defense for Energy, Installations and Environment and the Secretaries of the Army, Navy, and Air Force to develop guidance to clarify that a consistent approach is to be taken to estimate the value of the energy security benefit of providing assured access to power during a grid outage and that a description of this approach is provided in project documentation.

    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: James Cosgrove
    Phone: (202) 512-7114

    2 open recommendations
    Recommendation: To improve the accessibility and reliability of SNF expenditure data, the Acting Administrator of CMS should take steps to improve the accessibility of SNF expenditure data, making it easier for public stakeholders to locate and use the data.

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To improve the accessibility and reliability of SNF expenditure data, the Acting Administrator of CMS should take steps to ensure the accuracy and completeness of SNF expenditure data.

    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: 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: Daniel Garcia-Diaz
    Phone: (202) 512-8678

    3 open recommendations
    Recommendation: To better inform Congress and improve what is known about the extent to which elderly residents of Section 202 properties are assisted by service coordinators, the Assistant Secretary for Housing should implement HUD's guidance on processes to improve the accuracy of information on Section 202 properties with budget-based service coordinators, and take steps to evaluate whether the guidance has improved the reliability of this information.

    Agency: Department of Housing and Urban Development
    Status: Open

    Comments: In November 2016, HUD noted that the Multifamily Housing's Office of Program Systems Management is working to make adaptive changes to iREMS to better support data for the Service Coordinator program. Upon completion of this effort, written instructions will be made available in the iREMS user guide. HUD plans to complete this effort by December 31, 2017.
    Recommendation: To better inform Congress and improve what is known about the extent to which elderly residents of Section 202 properties are assisted by service coordinators, the Assistant Secretary for Housing should develop and implement written guidance that describes how HUD staff should assess Section 202 properties' compliance with the program's supportive services requirement. Such guidance should include information on the roles and responsibilities of HUD staff for (1) identifying stand-alone Section 202 properties and (2) monitoring the supportive services requirement for Section 202 properties with grant- and budget-based service coordinators, Section 202 properties that do not have service coordinators, and stand-alone Section 202 properties.

    Agency: Department of Housing and Urban Development
    Status: Open

    Comments: In November 2016, HUD noted that it is in the process of working with a consulting firm to develop guidance and training related to Quality Assurance providers (which Section 202 properties have the option of funding to oversee the quality of Service Coordinators). The guidance is intended to standardize the role of Quality Assurance providers. HUD plans to complete this effort by December 2017. HUD also noted that it will create a working group to develop additional guidance that might assist in monitoring the supportive services requirement for Section 202 properties, including stand-alone properties. HUD plans to complete this effort by December 2019.
    Recommendation: To better inform Congress and improve what is known about the extent to which elderly residents of Section 202 properties are assisted by service coordinators, the Assistant Secretary for Housing should develop and implement policies and procedures for (1) verifying the accuracy of a sample of the performance information that Section 202 properties submit through semiannual performance reports and (2) analyzing the performance information collected.

    Agency: Department of Housing and Urban Development
    Status: Open

    Comments: In November 2016, HUD noted that it is developing a new grant reporting framework, which will be piloted in 2017. According to HUD, the pilot will inform HUD's efforts to improve reporting, verification, and analysis of performance data related to HUD's grant programs. HUD plans to complete this effort by October 2017.
    Director: Lawrance Evans
    Phone: (202) 512-8678

    2 open recommendations
    Recommendation: To provide greater assurance that the Federal Reserve is complying with the Monetary Control Act's requirement to establish fees on the basis of costs actually incurred and an allocation of imputed private-sector costs, the Chair of the Federal Reserve Board of Governors of the Federal Reserve System should consider ways to incorporate the costs related to integrated planning for recovery and wind down and compliance with antimoney-laundering requirements, to the extent practicable, in its imputed private-sector cost methodology.

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To provide greater assurance that the Federal Reserve is complying with the Monetary Control Act's requirement to establish fees on the basis of costs actually incurred and an allocation of imputed private-sector costs, the Chair of the Federal Reserve Board of Governors of the Federal Reserve System should periodically obtain independent testing of the methods the Federal Reserve uses to capture its actual costs and simulate those of the private sector.

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

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

    3 open recommendations
    Recommendation: The Director of the Office of Management and Budget, in consultation with the Performance Improvement Council and General Services Administration, should ensure the information presented on Performance.gov consistently complies with GPRAMA public reporting requirements for the website's content.

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

    Comments: In July 2017, OMB staff stated that they will be partnering with a vendor to redesign Performance.gov, and plan to launch the new site in February 2018 with the fiscal year 2019 budget. Staff confirmed they will ensure that the redesigned Performance.gov site will include content that meets public reporting requirements. They stated they anticipate releasing updated agency reporting guidance in the fall of 2017 to help ensure agencies are prepared to report required data.
    Recommendation: The Director of the Office of Management and Budget, in consultation with the Performance Improvement Council and General Services Administration, should analyze and, where appropriate, implement usability test results to improve Performance.gov.

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

    Comments: In July 2017, OMB staff stated that they will be partnering with a vendor to redesign Performance.gov, and plan to launch the new site in February 2018 with the fiscal year 2019 budget. Staff confirmed they will ensure that the redesigned Performance.gov site will include content that meets public reporting requirements. They stated they anticipate releasing updated agency reporting guidance in the fall of 2017 to help ensure agencies are prepared to report required data. In addition, OMB and PIC staff noted that the new vendor for Performance.gov (who had not been selected at that time) will help develop a strategic plan for the site that incorporates results from usability studies, and a stakeholder outreach plan that encompasses diverse groups including Congress, federal agency managers and staff, and other interested groups.
    Recommendation: The Director of the Office of Management and Budget, in consultation with the Performance Improvement Council and General Services Administration, should develop a strategic plan for the future of Performance.gov. Among other things, this plan should include: (A) the goals, objectives, and resources needed to consistently meet Digitalgov.gov and GPRAMA requirements; (B) a customer outreach plan that considers how (1) OMB informs users of changes in Performance.gov, (2) OMB uses social media as a method of communication, and (3) users access Performance.gov so that OMB could, as appropriate, deploy mobile applications to communicate effectively; and (C) a strategy to manage and archive the content and data on Performance.gov in accordance with National Archives and Records Administration guidance.

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

    Comments: In July 2017, OMB staff stated that they will be partnering with a vendor to redesign Performance.gov, and plan to launch the new site in February 2018 with the fiscal year 2019 budget. Staff confirmed they will ensure that the redesigned Performance.gov site will include content that meets public reporting requirements. They stated they anticipate releasing updated agency reporting guidance in the fall of 2017 to help ensure agencies are prepared to report required data. In addition, OMB and PIC staff noted that the new vendor for Performance.gov (who had not been selected at that time) will help develop a strategic plan for the site that incorporates results from usability studies, and a stakeholder outreach plan that encompasses diverse groups including Congress, federal agency managers and staff, and other interested groups.
    Director: Persons, Timothy M
    Phone: (202) 512-6412

    9 open recommendations
    Recommendation: To understand the extent to which incomplete inactivation occurs and whether incidents are being properly identified, analyzed, and addressed, the Secretary of Health and Human Services should direct the Centers for Disease Control and Prevention (CDC) and the National Institutes of Health (NIH) to develop clear definitions of inactivation for use within their respective guidance documents that are consistent across the Select Agent Program, NIH's oversight of recombinant pathogens, and the Biosafety in Microbiological and Biomedical Laboratories manual.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: As of July 2017, the Centers for Disease Control and Prevention (CDC) and National Institutes of Health (NIH) within the Department of Health and Human Service (HHS) are taking steps to address this recommendation. Specifically, in January and March 2017, HHS, in collaboration with the United States Department of Agriculture (USDA), issued updated select agent regulations and guidance that included clear definitions of inactivation and a validated inactivation procedure that are consistent across the Federal Select Agent Program. Additionally, HHS stated in December 2016 that NIH will consider providing clear and consistent definitions of inactivation in future guidance that is harmonized with the select agent regulations. Moreover, NIH and CDC told us they plan to include a new appendix in the revised Biosafety in Microbiological and Biomedical Laboratories manual that specifically addresses the development, validation, and implementation of inactivation protocols, which they anticipate releasing in 2 to 3 years.
    Recommendation: To understand the extent to which incomplete inactivation occurs and whether incidents are being properly identified, analyzed, and addressed, the Secretary of Agriculture should direct APHIS to revise reporting forms to help identify when incidents involving incomplete inactivation occur and analyze the information reported to help identify the causes of incomplete inactivation to mitigate the risk of future incidents.

    Agency: Department of Agriculture
    Status: Open

    Comments: In March 2017, officials from the Federal Select Agent Program told us that they are in the process of modifying the program's incident reporting form to include reporting of inactivation failures, with completion anticipated by summer 2017.
    Recommendation: To understand the extent to which incomplete inactivation occurs and whether incidents are being properly identified, analyzed, and addressed, the Secretary of Health and Human Services should direct CDC and NIH to revise reporting forms within their respective areas of oversight to help identify when incidents involving incomplete inactivation occur and analyze the information reported to help identify the causes of incomplete inactivation to mitigate the risk of future incidents.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: In March 2017, officials from the Federal Select Agent Program told us that they are in the process of modifying the program's incident reporting form to include reporting of inactivation failures, with completion anticipated by summer 2017. In addition, in August 2016, the National Institutes of Health (NIH) revised its template for reporting incidents subject to the NIH Guidelines to include a specific checkbox for entities to identify incidents that involve incomplete inactivation.
    Recommendation: To increase scientific information on inactivation and viability testing, the Secretaries of Health and Human Services and Agriculture should coordinate research efforts and take actions to help close gaps in the science of inactivation and viability testing across high-containment laboratories.

    Agency: Department of Agriculture
    Status: Open

    Comments: In March 2017, United States Department of Agriculture (USDA) officials stated that the department, in coordination with the Department of Health and Human Services (HHS), has examined current gaps related to inactivation and are in the process of taking steps to increase research on applied biosafety, in part to improve scientific understanding of processes for inactivation in high-containment laboratories. We are waiting for documentation and timeframes for implementation.
    Recommendation: To increase scientific information on inactivation and viability testing, the Secretaries of Health and Human Services and Agriculture should coordinate research efforts and take actions to help close gaps in the science of inactivation and viability testing across high-containment laboratories.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: In March 2017, Department of Health and Human Services (HHS) officials stated that the department, in coordination with the United States Department of Agriculture (USDA), has examined current gaps related to inactivation and are in the process of taking steps to increase research on applied biosafety, in part to improve scientific understanding of processes for inactivation in high-containment laboratories. We are waiting for documentation and timeframes for implementation.
    Recommendation: To help ensure that inactivation protocols are scientifically sound and are effectively implemented, the Secretary of Health and Human Services should direct CDC and NIH to create comprehensive and consistent guidance for the development, validation, and implementation of inactivation protocols--to include the application of safeguards--across the Select Agent Program, NIH's oversight of recombinant pathogens, and the Biosafety in Microbiological and Biomedical Laboratories manual.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: In March 2017, the Department of Health and Human Services (HHS), in collaboration with the United States Department of Agriculture (USDA), issued Federal Select Agent Program guidance on the inactivation of select agents and toxins. According to HHS, this guidance is intended to provide additional information to regulated entities to assist them in meeting new requirements for rendering samples with select agents as non-viable. HHS also stated that the Federal Select Agent Program will continue to work with other federal agencies to ensure that the federal government is addressing inactivation in a consistent manner. In addition, according to HHS, the National Institutes of Health (NIH) will consider providing clear and consistent guidance related to inactivation that is harmonized with the Federal Select Agent Program as appropriate. As of March 2017, NIH and the Centers for Disease Control and Prevention (CDC) were in the process of revising the Biosafety in Microbiological and Biomedical Laboratories manual to include a new appendix that addresses the development, validation, and implementation of inactivation protocols. HHS plans to release the updated manual in 2 to 3 years.
    Recommendation: To help ensure that dangerous pathogens can be located in the event there is an incident involving incomplete inactivation, the Secretary of Health and Human Services should direct the Directors of CDC and NIH, when updating the Biosafety in Microbiological and Biomedical Laboratories manual, to include guidance on documenting the shipment of inactivated material.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: The Department of Health and Human Services (HHS) stated in March 2017 that the National Institutes of Health (NIH) and Centers for Disease Control and Prevention (CDC) are in the process of revising the Biosafety in Microbiological and Biomedical Laboratories manual to include a new appendix that addresses inactivation methods, including guidance on documenting the shipment of inactivated material by 2020. HHS plans to release the updated manual in 2 to 3 years.
    Recommendation: To help ensure more consistent enforcement for violations involving incomplete inactivation of select agents, the Secretary of Agriculture should direct APHIS to develop and implement consistent criteria and documentation requirements for referring violations to investigative entities and enforcing regulations related to incidents involving incomplete inactivation.

    Agency: Department of Agriculture
    Status: Open

    Comments: In September 2017, the Federal Select Agent Program finalized a document that provides criteria on when to refer violations and options for enforcement. The document categorizes regulatory departures, grouped by level of risk, along a spectrum of severity with associated enforcement options. The program continues to develop associated documentation requirements for referring violations to investigative entities and enforcing regulations.
    Recommendation: To help ensure more consistent enforcement for violations involving incomplete inactivation of select agents, the Secretary of Health and Human Services should direct CDC to develop and implement consistent criteria and documentation requirements for referring violations to investigative entities and enforcing regulations related to incidents involving incomplete inactivation.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: In September 2017, the Federal Select Agent Program finalized a document that provides criteria on when to refer violations and options for enforcement. The document categorizes regulatory departures, grouped by level of risk, along a spectrum of severity with associated enforcement options. In addition, the Centers for Disease Control and Prevention worked with the Department of Health and Human Services (HHS) Office of Inspector General (OIG) to develop a policy document that outlines criteria for referring violations to the HHS OIG. One of the criterion for referral is any departure from the select agent regulations that creates a danger to public health and safety. This policy document was finalized in June 2017. The program continues to develop associated documentation requirements for referring violations to investigative entities and enforcing regulations.
    Director: Gregory C. Wilshusen
    Phone: (202) 512-6244

    22 open recommendations
    Recommendation: To assist CISOs in carrying out their responsibilities, the Director of OMB should issue guidance for agencies' implementation of the FISMA 2014 requirements to ensure that (1) senior agency officials carry out information security responsibilities and (2) agency personnel are held accountable for complying with the agency-wide information security program. This guidance should clarify the role of the agency CISO with respect to these requirements, as well as implementing the other elements of an agency-wide information security program, taking into account the challenges identified in this report.

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

    Comments: The Office of Management and Budget (OMB) partially concurred with this recommendation, but does not intend to directly issue guidance as recommended. Instead, we are reviewing the relevant OMB memoranda that officials believe address the intent of the recommendation.
    Recommendation: To ensure that the role of the CISO is defined in department policy in accordance with the FISMA 2014, the Secretary of Commerce should define the CISO's role in department policy for ensuring that plans and procedures are in place to ensure recovery and continued operations of the department's information systems in the event of a disruption.

    Agency: Department of Commerce
    Status: Open

    Comments: The Department of Commerce concurred with the recommendation, stating that the department's policy documents are expected to be updated by the end of the 4th Quarter in 2017. However, the Department has not yet provided sufficient evidence that it has implemented the recommendation.
    Recommendation: To ensure that the role of the senior information security officer (SISO) is defined in department policy in accordance with FISMA 2014, the Secretary of Defense should define the SISO's role in department policy for ensuring that information security policies and procedures are developed and maintained.

    Agency: Department of Defense
    Status: Open

    Comments: The Department of Defense (DOD) did not concur with our recommendation, nor has it provided evidence that it has implemented the recommendations.
    Recommendation: To ensure that the role of the SISO is defined in department policy in accordance with FISMA 2014, the Secretary of Defense should define the SISO's role in department policy for ensuring that the department has procedures for incident detection, response, and reporting.

    Agency: Department of Defense
    Status: Open

    Comments: The Department of Defense (DOD) partially concurred with our recommendation, but has not yet provided sufficient evidence that it has implemented the recommendation.
    Recommendation: To ensure that the role of the SISO is defined in department policy in accordance with FISMA 2014, the Secretary of Defense should define the SISO's role in department policy for oversight of security for information systems that are operated by contractors on the department's behalf.

    Agency: Department of Defense
    Status: Open

    Comments: The Department of Defense (DOD) partially concurred with our recommendation, but has not yet provided sufficient evidence that it has implemented the recommendation.
    Recommendation: To ensure that the role of the CISO is defined in department policy in accordance with FISMA 2014, the Secretary of Energy should define the CISO's role in department policy for ensuring that subordinate security plans are documented for the department's information systems.

    Agency: Department of Energy
    Status: Open

    Comments: The Department of Energy concurred with the recommendation, and estimates completion by March 1, 2018. The Department decided in April 2017 to make significant updates to its Cyber Security Program, and estimates it will take up to nine months to gain departmental concurrence, complete revisions, and close this recommendation. However, the Department has not yet provided sufficient evidence that it has implemented the recommendation.
    Recommendation: To ensure that the role of the CISO is defined in department policy in accordance with FISMA 2014, the Secretary of Energy should define the CISO's role in department policy for ensuring that all users receive information security awareness training.

    Agency: Department of Energy
    Status: Open

    Comments: The Department of Energy concurred with the recommendation, and estimates completion by March 1, 2018. The Department decided in April 2017 to make significant updates to its Cyber Security Program, and estimates it will take up to nine months to gain departmental concurrence, complete revisions, and close this recommendation. However, the Department has not yet provided sufficient evidence that it has implemented the recommendation.
    Recommendation: To ensure that the role of the CISO is defined in department policy in accordance with FISMA 2014, the Secretary of Energy should define the CISO's role in department policy for ensuring that the department has a process for planning implementing, evaluating, and documenting remedial actions.

    Agency: Department of Energy
    Status: Open

    Comments: The Department of Energy concurred with the recommendation, and estimates completion by March 1, 2018. The Department decided in April 2017 to make significant updates to its Cyber Security Program, and estimates it will take up to nine months to gain departmental concurrence, complete revisions, and close this recommendation. However, the Department has not yet provided sufficient evidence that it has implemented the recommendation.
    Recommendation: To ensure that the role of the CISO is defined in department policy in accordance with FISMA 2014, the Secretary of Energy should define the CISO's role in department policy for ensuring that plans and procedures are in place to ensure recovery and continued operations of the department's information systems in the event of a disruption.

    Agency: Department of Energy
    Status: Open

    Comments: The Department of Energy concurred with the recommendation, and estimates completion by March 1, 2018. The Department decided in April 2017 to make significant updates to its Cyber Security Program, and estimates it will take up to nine months to gain departmental concurrence, complete revisions, and close this recommendation. However, the Department has not yet provided sufficient evidence that it has implemented the recommendation.
    Recommendation: To ensure that the role of the CISO is defined in department policy in accordance with FISMA 2014, the Secretary of Energy should define the CISO's role in department policy for oversight of security for information systems that are operated by contractors on the department's behalf.

    Agency: Department of Energy
    Status: Open

    Comments: The Department of Energy concurred with the recommendation, and estimates completion by March 1, 2018. The Department decided in April 2017 to make significant updates to its Cyber Security Program, and estimates it will take up to nine months to gain departmental concurrence, complete revisions, and close this recommendation. However, the Department has not yet provided sufficient evidence that it has implemented the recommendation.
    Recommendation: To ensure that the role of the CISO is defined in department policy in accordance with FISMA 2014, the Secretary of Energy should define the CISO's role in department policy in the periodic authorization of the department's information systems.

    Agency: Department of Energy
    Status: Open

    Comments: The Department of Energy concurred with the recommendation, and estimates completion by March 1, 2018. The Department decided in April 2017 to make significant updates to its Cyber Security Program, and estimates it will take up to nine months to gain Departmental concurrence, complete revisions, and close this recommendation. However, the Department has not yet provided sufficient evidence that it has implemented the recommendation.
    Recommendation: To ensure that the role of the CISO is defined in department policy in accordance with FISMA 2014, the Secretary of Health and Human Services should define the CISO's role in department policy for ensuring that plans and procedures are in place to ensure recovery and continued operations of the department's information systems in the event of a disruption.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: The Department of Health and Human Services concurs with our recommendation but has not yet provided sufficient evidence that it has implemented the recommendation.
    Recommendation: To ensure that the role of the CISO is defined in department policy in accordance with FISMA 2014, the Attorney General should define the CISO's role in department policy for ensuring that information security policies and procedures are developed and maintained.

    Agency: Department of Justice
    Status: Open

    Comments: The Department of Justice concurs with our recommendation but has not yet provided sufficient evidence that it has implemented the recommendation.
    Recommendation: To ensure that the role of the CISO is defined in department policy in accordance with FISMA 2014, the Attorney General should define the CISO's role in department policy for ensuring that plans and procedures are in place to ensure recovery and continued operations of the department's information systems in the event of a disruption.

    Agency: Department of Justice
    Status: Open

    Comments: The Department of Justice concurs with our recommendation but has not yet provided sufficient evidence that it has implemented the recommendation.
    Recommendation: To ensure that the role of the CISO is defined in department policy in accordance with FISMA 2014, the Secretary of State should define the CISO's role in department policy for ensuring that the department has procedures for incident detection, response, and reporting.

    Agency: Department of State
    Status: Open

    Comments: The Department of State (State) concurred with this recommendation. We are currently reviewing the evidence provided by State to determine whether the role of the CISO has been defined in its policy to for ensuring that State has procedures for incident detection, response, and reporting.
    Recommendation: To ensure that the role of the CISO is defined in department policy in accordance with FISMA 2014, the Secretary of Transportation should define the CISO's role in department policy for ensuring that subordinate security plans are documented for the department's information systems.

    Agency: Department of Transportation
    Status: Open

    Comments: The Department of Transportation concurred with the recommendation and is currently updating its Cybersecurity Policy. The Department plans to be complete by June 29, 2018. However, the department has not yet provided sufficient evidence that it has implemented the recommendation.
    Recommendation: To ensure that the role of the CISO is defined in department policy in accordance with FISMA 2014, the Secretary of Transportation should define the CISO's role in department policy for ensuring that security controls are tested periodically.

    Agency: Department of Transportation
    Status: Open

    Comments: The Department of Transportation concurred with the recommendation and is currently updating its Cybersecurity Policy. The Department plans to be complete by June 29, 2018. However, the department has not yet provided sufficient evidence that it has implemented the recommendation.
    Recommendation: To ensure that the role of the senior agency information security officer (SAISO) is defined in agency policy in accordance with FISMA 2014, the Administrator of the Environment Protection Agency should define the SAISO's role in agency policy for ensuring that subordinate security plans are documented for the department's information systems.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: The Environmental Protection Agency (EPA) concurred with our recommendation. We are currently reviewing the evidence provided by EPA to determine whether the role of the SAISO has been defined in its policy to for ensuring that subordinate security plans are documented for the agency's information systems.
    Recommendation: To ensure that the role of the SAISO is defined in agency policy in accordance with FISMA 2014, the Administrator of the Environment Protection Agency should define the SAISO's role in agency policy for ensuring that plans and procedures are in place to ensure recovery and continued operations of the department's information systems in the event of a disruption.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: The Environmental Protection Agency (EPA) concurred with our recommendation. We are currently reviewing the evidence provided by EPA to determine whether the role of the SAISO has been defined in its policy to ensure recovery and continued operations of the agency's information systems in the event of a disruption.
    Recommendation: To ensure that the role of the SAISO is defined in agency policy in accordance with FISMA 2014, the Administrator of the Environment Protection Agency should define the SAISO's role in agency policy in the periodic authorization of the department's information systems.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: The Environmental Protection Agency (EPA) concurred with our recommendation. We are currently reviewing the evidence provided by EPA to determine whether the role of the SAISO has been defined in agency policy for the periodic authorization of the department's information systems.
    Recommendation: To ensure that the role of the SAISO is defined in agency policy in accordance with FISMA 2014, the Administrator of the National Aeronautics and Space Administration should define the SAISO's role in agency policy for oversight of security for information systems that are operated by contractors on the agency's behalf.

    Agency: National Aeronautics and Space Administration
    Status: Open

    Comments: The National Aeronautics and Space Administration (NASA) concurred with our recommendation. We are currently reviewing the evidence provided by NASA to determine whether the role of the SAISO has been defined in agency policy for oversight of security for information systems that are operated by contractors on NASA's behalf.
    Recommendation: To ensure that the role of the CISO is defined in agency policy in accordance with FISMA 2014, the Administrator of the Small Business Administration should define the CISO's role in agency policy for ensuring that personnel with significant security responsibilities receive appropriate training.

    Agency: Small Business Administration
    Status: Open

    Comments: The Small Business administration (SBA) concurs with our recommendation but has not yet provided sufficient evidence that it has implemented the recommendation.
    Director: David B. Gootnick
    Phone: (202) 512-3149

    2 open recommendations
    Recommendation: To improve the quality of the data published on ForeignAssistance.gov and help ensure consistency in published information, the Secretary of State should, in consultation with the Director of OMB and the USAID Administrator, undertake a review of the efforts to date on ensuring data quality

    Agency: Department of State
    Status: Open

    Comments: State concurred with this recommendation and noted that it will continue to work with USAID in consultation with OMB to assess whether additional existing resources are required to meet the goals of ForeignAssistance.gov. As of June 2017, State has taken some steps to coordinate with OMB and USAID to improve the quality of data reported for ForeignAssistance.gov. For example, in January 2017, State co-hosted an interagency meeting with OMB and USAID to discuss data quality and reporting requirements. As of June 2017, GAO was following up with State to obtain additional information on how the established review process would or has helped improve the quality of the data reported on Foreignassistance.gov.
    Recommendation: To improve the quality of the data published on ForeignAssistance.gov and help ensure consistency in published information, the Secretary of State should, in consultation with the Director of OMB and the USAID Administrator, develop additional guidance that takes into consideration current challenges to updating ForeignAssistance.gov with verified data.

    Agency: Department of State
    Status: Open

    Comments: As of June 2017, State has taken some steps to coordinate with OMB and USAID to improve the quality of data reported for ForeignAssistance.gov. For example, in January 2017, State co-hosted an interagency meeting with OMB and USAID to discuss data quality and reporting requirements. As of June 2017, GAO was following up with State to determine if additional guidance has been developed that takes into consideration current challenges to updating ForeignAssistance.gov with verified data
    Director: Asif A. Khan
    Phone: (202) 512-9869

    7 open recommendations
    Recommendation: To improve the Navy's implementation of the FIAR Guidance for its General Fund FBWT FIP and facilitate efforts to achieve SBR auditability, the Secretary of the Navy should direct the Assistant Secretary of the Navy, Financial Management and Comptroller, to prepare a level I quantitative drilldown in accordance with the FIAR Guidance.

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

    Comments: The Navy concurred with this recommendation and stated that it has actions planned, taken, or under way to prepare a quantitative drilldown. In August 2017 we contacted the Navy POC and requested an update on the status of this recommendation.
    Recommendation: To improve the Navy's implementation of the FIAR Guidance for its General Fund FBWT FIP and facilitate efforts to achieve SBR auditability, the Secretary of the Navy should direct the Assistant Secretary of the Navy, Financial Management and Comptroller, to prioritize audit readiness efforts for the key FBWT systems, prepare an audit strategy that identifies for each system (1) the Navy's plan for assessing the system to gain assurance that the system can be relied on; (2) the assessment types, including prioritizing the assessments based on qualitative and quantitative factors for each system; and (3) planned start and completion dates of these assessments for each system.

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

    Comments: The Navy concurred with this recommendation and stated that it has actions planned, taken, or under way to prioritize audit readiness efforts for key FBWT systems. In August 2017 we contacted the Navy POC and requested an update on the status of this recommendation.
    Recommendation: To improve the Navy's implementation of the FIAR Guidance for its General Fund FBWT FIP and facilitate efforts to achieve SBR auditability, the Secretary of the Navy should direct the Assistant Secretary of the Navy, Financial Management and Comptroller, to prepare, in accordance with FIAR Guidance, the documentation of control activities and information technology general computer controls for significant systems; system certifications or accreditations; system, end user, and systems documentation locations; and hardware, software, and interfaces.

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

    Comments: The Navy concurred with this recommendation and stated that it has actions planned, taken, or under way to document control activities, information technology general computer controls for significant systems, systems documentation locations, and hardware, software, and interfaces. In August 2017 we contacted the Navy POC and requested an update on the status of this recommendation.
    Recommendation: To improve the Navy's implementation of the FIAR Guidance for its General Fund FBWT FIP and facilitate efforts to achieve SBR auditability, the Secretary of the Navy should direct the Assistant Secretary of the Navy, Financial Management and Comptroller, to prepare an internal control assessment document for each assessable unit, summarizing control activities that are appropriately designed and in place.

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

    Comments: The Navy concurred with this recommendation and stated that it has actions planned, taken, or under way to prepare an internal control assessment document. In August 2017 we contacted the Navy POC and requested an update on the status of this recommendation.
    Recommendation: To improve the Navy's implementation of the FIAR Guidance for its General Fund FBWT FIP and facilitate efforts to achieve SBR auditability, the Secretary of the Navy should direct the Assistant Secretary of the Navy, Financial Management and Comptroller, to perform sufficient testing for supporting documentation to reasonably determine whether such documentation, including that for key reconciliations, is available in a sustainable manner for future audit efforts.

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

    Comments: The Navy concurred with this recommendation and stated that it has actions planned, taken, or under way to test the effectiveness of Fund Balance with Treasury controls, which includes assessing the availability of supporting documentation. In August 2017 we contacted the Navy POC and requested an update on the status of this recommendation.
    Recommendation: To improve the Navy's implementation of the FIAR Guidance for its General Fund FBWT FIP and facilitate efforts to achieve SBR auditability, the Secretary of the Navy should direct the Assistant Secretary of the Navy, Financial Management and Comptroller, to, for each fiscal year expected to be under audit, identify and address unusual and invalid transactions, abnormal balances, and missing data fields in the universe of collection and disbursement transactions.

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

    Comments: The Navy concurred with this recommendation and stated that it has actions planned, taken, or under way to obtain monthly data from Defense Finance and Accounting Service on invalid Fund Balance with Treasury transactions. In August 2017 we contacted the Navy POC and requested an update on the status of this recommendation.
    Recommendation: To improve the Navy's implementation of the FIAR Guidance for its General Fund FBWT FIP and facilitate efforts to achieve SBR auditability, the Secretary of the Navy should direct the Assistant Secretary of the Navy, Financial Management and Comptroller, to update FBWT data flowcharts and narratives to fully describe the flow of data from the Navy's receipt of collection and disbursement transaction information through the financial statement line items, including the reversal of general ledger trial balance data generated by the automated system and other entries made within Defense Departmental Reporting System - Budgetary.

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

    Comments: The Navy concurred with this recommendations and stated that it has actions planned, taken, or under way to develop procedures and documentation that describe the processes associated with the flow of data. In August 2017 we contacted the Navy POC and requested an update on the status of this recommendation.
    Director: Cary B. Russell
    Phone: (202) 512-5431

    2 open recommendations
    Recommendation: In order to better integrate virtual training devices into operational training, the Secretary of Defense should direct the Secretary of the Army to specify in Army guidance for developing virtual training device requirements that training developers consider and document the time available to train with the devices and intended usage rates to achieve training tasks and proficiency goals during operational training.

    Agency: Department of Defense
    Status: Open

    Comments: The Department of Defense (DOD) partially concurred with this recommendation. As of August 2017, the Army reported taking limited steps to address this recommendation. Army officials stated that the Army has established target usage rates for existing virtual training devices, and has promulgated guidance and tracking tools for recording usage. However, the Army has not modified its guidance for developing new virtual training devices to reflect consideration of time available to train with a new device or expected usage rates to achieve training tasks and proficiency goals during operational training, as GAO recommended in August 2016.
    Recommendation: In order to better integrate virtual training devices into operational training, the Secretary of Defense should direct the Secretary of the Army to provide additional guidance on how to use virtual non-system training devices in operational training and explore opportunities to incorporate virtual training devices more fully into training strategies.

    Agency: Department of Defense
    Status: Open

    Comments: The Department of Defense (DOD) concurred with this recommendation. As of August 2017, the Army has taken steps towards addressing it. Specifically, during the period May to November 2017, Headquarters, Department of the Army is leading an in-depth analysis of regular Army formations' readiness training models in support of operational demand. The outcome of this analysis will be viable and executable training models which will also inform future budget requests. According to Army officials, key stakeholders and relevant subject matter experts will identify and update unit training models to reflect training events and tasks to achieve training proficiency, to include key virtual training capabilities that enable specified training events. Key virtual training capabilities will be reflected for each collective and individual training event/task, which will better incorporate virtual training devices into training strategies, as GAO recommended in August 2016.
    Director: Von Ah, Andrew J
    Phone: (202)512-3000

    2 open recommendations
    Recommendation: To ensure that its Reserve Components' headquarters are conducting assessments with sufficient frequency, the Secretary of Defense should direct the Secretary of the Air Force to, when updating its existing guidance to clarify to which organizations it applies, also clarify whether assessments should be conducted twice yearly or every 2 years, or at some other frequency.

    Agency: Department of Defense
    Status: Open

    Comments: In July 2017, DOD officials stated that the Air Force updated existing guidance to clarify the frequency of assessments of applicable headquarters activities, and this revised guidance is awaiting final signature, expected in September 2017. According to officials, the revised Air Force guidance now includes draft language, which states that Headquarters, Air Force; major commands; and the Air National Guard Headquarters element should establish an internal engineered factor and evaluate headquarters strength relative to the factor every year concurrently with fiscal year budget decisions that change allocated force structure. Once the revised guidance has been finalized, GAO will review the updated guidance and re-assess the implementation status of this recommendation.
    Recommendation: To ensure that the Office of the Director, Air National Guard has the number of personnel needed to accomplish their missions and performance objectives at the Joint Force Headquarters - State, the Secretary of Defense should direct the Secretary of the Air Force, in coordination with the Chief, National Guard Bureau, to require assessments of Air Staff element personnel requirements at the Joint Force Headquarters - State.

    Agency: Department of Defense
    Status: Open

    Comments: In July 2017, DOD officials stated that only the Air Force can provide and develop factors, tools, and overarching industrial and management engineering methodologies to accurately quantify the essential manpower required for the effective and efficient accomplishment of capabilities supporting oversight of the Air Force. These officials went on to add that Joint Force Headquarters-State are not active Air Force organizations. Accordingly, the National Guard Bureau and the states must determine personnel requirements associated with National Guard Bureau and state missions. For example, these officials stated that the National Guard Bureau continues to use all Air Force developed factors, tools and overarching industrial and management engineering methodologies to accurately quantify the essential manpower required at Joint Force Headquarters-State. They also stated that the Joint Force Headquarters-States' manpower requirements have been placed on the National Guard Bureau's full-time manpower study schedule for fiscal year 2017 and will undergo an immediate currency review. Additionally, every two years from the fiscal year 2017 currency review, the National Guard Bureau will re-assess and quantify essential manpower requirements at each of the Joint Force Headquarters-State. GAO requested additional information (e.g., guidance requiring Air Staff elements to conduct personnel requirements assessments at the Joint Force Headquarters-State, results of the inclusion of Joint Force Headquarters-State in the National Guard Bureau's full time manpower requirements study for fiscal year 2017) and will re-assess the implementation status of this recommendation upon receiving the requested documentation.
    Director: Neumann, John
    Phone: (202) 512-3841

    1 open recommendations
    Recommendation: To ensure that DOE's control activities continue to be relevant and effective for managing supply chain risk, the Secretary should direct the Under Secretary for Nuclear Security, as the Administrator of the NNSA, to work with the Office of Intelligence and Counterintelligence and other DOE organizations, as appropriate, to assess the circumstances that might warrant using the enhanced procurement authority, and (1) if this assessment identifies circumstances that might warrant using the authority, the Secretary should direct the Under Secretary for Nuclear Security to work with other DOE organizations, as appropriate, to establish processes for using it and examine whether adequate resources are in place to support those processes, and (2) communicate the results of this assessment to the relevant congressional committees for their use in determining whether to extend the authority past its current termination date.

    Agency: Department of Energy
    Status: Open

    Comments: In an October 7, 2016, letter the Under Secretary for Nuclear Security and Administrator of the National Nuclear Security Administration (NNSA) said he agreed with GAO's recommendation to assess situations that might warrant the use of the enhanced procurement authority and, should specific circumstances be identified for use of the authority, NNSA would develop a process for its use. The assessment would include an examination of resources to support use of the authority. NNSA would work with other Department of Energy organizations as appropriate in conducting the assessment. The results would be shared with relevant congressional committees, as GAO recommended. NNSA had anticipated completion of the assessment by March 2017, but on June 1, 2017, NNSA officials told us they anticipated the completion date would be September 30, 2017.
    Director: Carol C. Harris
    Phone: (202) 512-4456

    7 open recommendations
    Recommendation: To ensure that the Bureau is better positioned to deliver CEDCAP, the Secretary of Commerce should direct the Director of the Census Bureau to update the CEDCAP program office cost estimate to reflect the current status of the program as soon as appropriate information becomes available.

    Agency: Department of Commerce
    Status: Open

    Comments: The Department of Commerce agreed with our recommendation and has taken initial steps to implement it. In May 2017, the Census Bureau provided summary documentation that included the fiscal year 2015 through 2021 estimated lifecycle costs for the Census Enterprise Data Collection and Processing (CEDCAP) program; however, this information lacked the level of detail needed to determine whether the cost estimate reflects the current status of the program. In addition, in June 2017, the Bureau developed a draft version of the CEDCAP Cost Analysis Requirements Description (CARD), which included descriptions of technical and programmatic features of the program and is intended to serve as the basis for preparing the Program Office Estimate and the Independent Cost Estimate. However, as of August 2017, the CARD had not yet been finalized. We will continue to monitor and evaluate the Bureau's progress in implementing this recommendation.
    Recommendation: To ensure that the Bureau is better positioned to deliver CEDCAP, the Secretary of Commerce should direct the Director of the Census Bureau to ensure that updates to the status of risks are consistently documented for CEDCAP's Internet and Mobile Data Collection and Survey (and Listing) Interview Operational Control projects.

    Agency: Department of Commerce
    Status: Open

    Comments: The Department of Commerce agreed with our recommendation and has taken initial steps to implement it. In August 2017, the Census Bureau provided risk management documentation, including a risk management plan and risk review board meeting minutes. However, this information did not include updated risk registers that documented risk status for the Census Enterprise Data Collection and Processing (CEDCAP) Internet and Mobile Data Collection and Survey (and Listing) Interview Operational Control projects. We will continue to monitor and evaluate the Bureau's progress in implementing this recommendation.
    Recommendation: TTo ensure that the Bureau is better positioned to deliver CEDCAP, the Secretary of Commerce should direct the Director of the Census Bureau to ensure that CEDCAP's Internet and Mobile Data Collection, Survey (and Listing) Interview Operational Control, and Centralized Operational Analysis and Control projects establish detailed risk mitigation plans on a consistent basis and that the Internet and Mobile Data Collection and Centralized Operational Analysis and Control projects establish trigger events for all relevant risks.

    Agency: Department of Commerce
    Status: Open

    Comments: The Department of Commerce agreed with our recommendation and has taken initial steps to implement it. In August 2017, the Census Bureau provided risk management documentation, including a risk management plan and risk review board meeting minutes. However, this documentation did not include detailed risk mitigation plans for risks related to the Census Enterprise Data Collection and Processing (CEDCAP) Internet and Mobile Data Collection, Survey (and Listing) Interview Operational Control, and Centralized Operational Analysis and Control projects. The Bureau's risk management documentation also did not include trigger events for all relevant risks for the Internet and Mobile Data Collection and Centralized Operational Analysis and Control projects. We will continue to monitor and evaluate the Bureau's progress in implementing this recommendation.
    Recommendation: To ensure that the Bureau is better positioned to deliver CEDCAP, the Secretary of Commerce should direct the Director of the Census Bureau to define, document, and implement a repeatable process to establish complete alignment between CEDCAP and 2020 Census programs by, for example, maintaining a single dependency schedule.

    Agency: Department of Commerce
    Status: Open

    Comments: The Department of Commerce agreed with our recommendation, but has not yet taken steps to implement it. In August 2016, we reported that several issues can result from the lack of a single dependency schedule, including the need to manually identify activities, the inability to be dynamically responsive to change, and a limited ability to ensure that both the Census Enterprise Data Collection and Processing (CEDCAP) and 2020 Census program are planning and measuring their activities according to the same agreed upon timeframe. However, as of August 2017, the Bureau had not yet established a single dependency schedule to ensure complete alignment between the CEDCAP and 2020 Census programs. We will continue to monitor and evaluate the Bureau's progress in implementing this recommendation.
    Recommendation: To ensure that the Bureau is better positioned to deliver CEDCAP, the Secretary of Commerce should direct the Director of the Census Bureau to establish a comprehensive and integrated list of all interdependent risks facing the CEDCAP and 2020 Census programs, and clearly identify roles and responsibilities for managing this list.

    Agency: Department of Commerce
    Status: Open

    Comments: The Department of Commerce agreed with our recommendation, but has not yet taken steps to implement it. In August 2016, we reported that several issues can result from the lack of an integrated risk register, including inconsistencies in tracking and managing interdependent risks, redundant efforts to manage risks, and potentially conflicting risk mitigation efforts. As of August 2017, the Census Bureau had not yet developed an integrated risk register for the Census Enterprise Data Collection and Processing (CEDCAP) and 2020 Census programs or documented the roles for managing it. Instead, Bureau officials stated that they flag risks in the risk register that affect both programs. However, as of August 2017, the Bureau had not provided evidence that relevant risks for both programs are flagged in the risk registers. We will continue to monitor and evaluate the Bureau's progress in implementing this recommendation.
    Recommendation: To ensure that the Bureau is better positioned to deliver CEDCAP, the Secretary of Commerce should direct the Director of the Census Bureau to identify when the 74 requirements related to redistricting data program and data products and dissemination will be tested.

    Agency: Department of Commerce
    Status: Open

    Comments: The Department of Commerce agreed with our recommendation and has taken initial steps to implement it. In June 2017, Census Bureau officials stated that, as part of the 2018 End-to-End Census Test, program-level integration testing of the requirements related to the redistricting program and the data products and dissemination are planned to occur from April 3, 2018, to August 1, 2018. However, as of August 2017, the Bureau had not provided supporting documentation for its plans for program-level integration testing of the requirements related to the redistricting program and data products and dissemination. We will continue to monitor and evaluate the Bureau's progress in implementing this recommendation.
    Recommendation: To ensure that the Bureau is better positioned to deliver CEDCAP, the Secretary of Commerce should direct the Director of the Census Bureau to make developing a better understanding of and identifying requirements related to non-ID response validation a high and immediate priority, or consider alternatives to avoid late definition of such requirements.

    Agency: Department of Commerce
    Status: Open

    Comments: The Department of Commerce agreed with our recommendation and has taken initial steps to implement it. In April 2017, the Census Bureau documented high-level milestones related to implementing a fraud detection process in an initial effort to better understand non-ID response validation. However, as of August 2017, the Bureau had not finalized the fraud detection process or documented milestones for implementing the non-ID response validation process. We will continue to monitor and evaluate the Bureau's progress in implementing this recommendation.
    Director: Rebecca Shea
    Phone: (202) 512-2834

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

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

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

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

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

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

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

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

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

    Comments: On June 15, 2016, OMB directed CFO Act agencies to update key components of their implementation plans by August 12, 2016. The requirement did not extend to non-CFO Act agencies. OMB stated that it is monitoring non-CFO Act agencies by providing feedback to non-CFO Act agencies through workshops instead of requesting updated implementation plan information. According to OMB officials, OMB has not followed-up with non-CFO Act agencies or requested updated implementation plan information because they are working with the CFO Act agencies which comprise approximately 90 percent of federal spending. In addition to these outreach efforts, OMB has worked with Treasury to engage with small and independent agencies through weekly phone calls and other forms of communication. However, the DATA Act applies to most federal agencies, and we believe that it is important to monitor smaller agencies' implementation plans as well as large agencies. We will continue to assess OMB's efforts to address this recommendation.
    Director: Valerie Melvin
    Phone: (202) 512-6304

    4 open recommendations
    Recommendation: To address weaknesses in the department's financial management systems modernization efforts, the Secretary of HUD should direct the Chief Financial Officer to work with the Chief Information Officer in managing subsequent initiatives to define a high-level depiction of the IT systems anticipated in the future state, a description of the operations that must be performed and who must perform them, and an explanation of where and how the operations are to be carried out.

    Agency: Department of Housing and Urban Development
    Status: Open

    Comments: In its comments on our draft report, HUD neither agreed nor disagreed with our recommendations, but noted that it planned to improve management practices and IT governance for future modernization efforts. In May 2017, HUD's Deputy Chief Information Officer reported that that the office was managing multiple enterprise-level initiatives no longer classified as financial management modernization efforts, but which are intended to address certain previously reported financial systems modernization needs. The department provided early high-level requirements and a solution architecture for one such initiative, including a future requirement to support data required for HUD's financial reporting needs from Treasury. However, HUD does not yet have a plan to develop a high-level concept of operations for IT systems anticipated in the future state. We intend to follow up on HUD's actions.
    Recommendation: To address weaknesses in the department's financial management systems modernization efforts, the Secretary of HUD should direct the Chief Financial Officer to work with the Chief Information Officer in managing subsequent initiatives to develop comprehensive plans for scope, schedule and cost.

    Agency: Department of Housing and Urban Development
    Status: Open

    Comments: In its comments on our draft report, HUD neither agreed nor disagreed with our recommendations, but noted that it planned to improve management practices and IT governance for future modernization efforts. In May 2017, the department provided an early project oversight plan and critical task schedule for one initiative related to enterprise data management, but these plans are not comprehensive and do not include, among other things, detailed cost estimates. We intend to follow up on HUD's actions.
    Recommendation: To address weaknesses in the department's financial management systems modernization efforts, the Secretary of HUD should direct the Chief Financial Officer to work with the Chief Information Officer in managing subsequent initiatives to ensure requirements are fully documented and traceable.

    Agency: Department of Housing and Urban Development
    Status: Open

    Comments: In its comments on our draft report, HUD neither agreed nor disagreed with our recommendations, but noted that it planned to improve management practices and IT governance for future modernization efforts. In March 2017, the department reported that the Chief Financial Officer and the Chief Information Officer intend to partner on future departmental financial management systems modernization efforts to fully document requirements and trace requirements to the functionality in the modernized system. In May 2017, department officials reported that the subsequent initiatives underway were following an Agile process yielding product-release backlogs as documentation of requirements for ongoing initiatives. They provided the initial backlog for an enterprise data management initiative. However, HUD could not demonstrate that these requirements were complete and traceable to mission needs. We intend to follow up on HUD's actions.
    Recommendation: The Secretary of HUD should also direct the Deputy Secretary to ensure that the Chief Information Officer takes action to improve IT governance control activities used for monitoring programs and identifying needed corrective actions, and strengthen investment oversight by improving coordination with stakeholders and alignment among IT modernization efforts.

    Agency: Department of Housing and Urban Development
    Status: Open

    Comments: In its comments on our draft report, HUD neither agreed nor disagreed with our recommendations, but noted that it planned to improve management practices and IT governance for future modernization efforts. In March 2017, the department reported on its fiscal year 2016 updates to charters of its IT governance boards, which provide oversight of all its IT investments, including financial management initiatives, and noted that business cases for proposed development and modernization initiatives had been discussed at governance meetings. HUD also reported that it had set up steering committees to supplement board governance and monitoring two enterprise-level modernization efforts and planned to apply mechanisms, such as project health assessments, intended to establish effective investment oversight. However, HUD has not yet demonstrated that the updated governance control activities have improved program monitoring and identified any needed corrective actions or that planned oversight mechanisms have improved coordination with stakeholders or alignment of modernization efforts. We intend to follow up on HUD's actions to ensure that planned improvements to governance and oversight mechanisms are effectively implemented and institutionalized.
    Director: Susan A. Fleming
    Phone: (202) 512-2834

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

    Agency: Department of Transportation
    Status: Open

    Comments: PHMSA concurred with this recommendation and said it would take steps to implement it. When we confirm what actions PHMSA has taken in response to this recommendation, we will provide updated information.
    Director: Chaplain, Cristina T
    Phone: (202) 512-4841

    2 open recommendations
    including 1 priority recommendation
    Recommendation: To provide the Congress and NASA a reliable estimate of program cost and schedule that are useful to support management and stakeholder decisions, the NASA Administrator should direct the Orion program to perform an updated JCL analysis including updating cost and schedule estimates in adherence with cost and schedule estimating best practices.

    Agency: National Aeronautics and Space Administration
    Status: Open
    Priority recommendation

    Comments: NASA partially agreed with this recommendation, stating that the agency reviewed, in detail, the Orion integrated cost/schedule and risk analysis methodology and determined the rigor to be a sufficient basis for the agency commitments. We still contend that NASA should update its analysis that informed its baseline because we found that the cost and schedule estimates underlying those baselines are not reliable as they did not conform to best practices.
    Recommendation: To have a full understanding of the cost, schedule, and safety impact of deferring work, the NASA Administrator should direct the Orion program to perform an analysis on the cost of deferred work in relation to levels of management reserves and unallocated future expenses and actual contractor performance, and report the results of that analysis to NASA management.

    Agency: National Aeronautics and Space Administration
    Status: Open

    Comments: NASA concurred with this recommendation, but characterized its deferral of work to date as task-level deferrals, lasting only several months and not affecting major program milestone or the critical path. NASA did agree to include an analysis of how these deferrals affect budget reserves and program performance in future routine management reporting. NASA officials told us that they are currently evaluating work flow for the first and second mission as the agency revisits the launch date for the first mission. Given this is currently being analyzed, officials were not able to provide any analysis at this time about the potential cost impact of changes in scheduled work.
    Director: Anne-Marie Fennell
    Phone: (202) 512-3841

    2 open recommendations
    Recommendation: To help improve the efficiency of Corps operations at reservoir projects and to assist the Corps in meeting the requirement of the Water Resources Reform and Development Act of 2014 to update the Corps' 1992 reservoir report, the Secretary of Defense should direct the Secretary of the Army to direct the Chief of Engineers and Commanding General of the U.S. Army Corps of Engineers to develop guidance on what activities constitute a review of a water control manual and how to document that review.

    Agency: Department of Defense
    Status: Open

    Comments: The agency agreed with our recommendation. We will provide updates when the agency takes action.
    Recommendation: To help improve the efficiency of Corps operations at reservoir projects and to assist the Corps in meeting the requirement of the Water Resources Reform and Development Act of 2014 to update the Corps' 1992 reservoir report, the Secretary of Defense should direct the Secretary of the Army to direct the Chief of Engineers and Commanding General of the U.S. Army Corps of Engineers to track consistent information on the status of water control manuals, including whether they need revisions, and prioritize revisions as needed.

    Agency: Department of Defense
    Status: Open

    Comments: The agency agreed with our recommendation. We will provide updates when the agency takes action.
    Director: James R. McTigue, Jr.
    Phone: (202) 512-9110

    2 open recommendations
    Recommendation: To enhance the budget process and to improve transparency, the Commissioner of Internal Revenue, to the extent feasible, should ensure that the CJ includes data by appropriation account on the amount of funding requested to maintain current services for each future state theme.

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: As Treasury works with IRS to improve the quality and accuracy of budget data, the Secretary of the Treasury should ensure sufficient controls are in place to make certain that the information technology investment reports generated from the SharePoint Investment Knowledge Exchange are accurate. This includes, for example, taking steps to reduce the need for manual corrections to the data.

    Agency: Department of the Treasury
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: Andrew Von Ah
    Phone: (213) 830-1011

    4 open recommendations
    Recommendation: To ensure effective management and oversight of DHS programs receiving fees and other collections, and to ensure that component management take the following actions for each fee and other collections program that they administer, the Secretary of Homeland Security should direct the DHS Chief Financial Officer to use some means, such as the DHS Fee Governance Council, to document the processes and analyses for assessing and, as appropriate, for managing the difference between program costs and collections and document resulting decisions.

    Agency: Department of Homeland Security
    Status: Open

    Comments: DHS's Fee Governance Council, led by the Deputy CFO plans to draft and publish a revised section of the Financial Management Policy Manual devoted to documenting the processes and analyses for assessing and managing the difference between program costs and collections and document resulting decisions. The Council is currently working to establish interim milestones associated with this objective.
    Recommendation: To ensure effective management and oversight of DHS programs receiving fees and other collections, and to ensure that component management take the following actions for each fee and other collections program that they administer, the Secretary of Homeland Security should direct the DHS Chief Financial Officer to use some means, such as the DHS Fee Governance Council, to establish processes for managing unobligated carryover balances, to include targets for minimum and maximum balances for programs that lack such processes and targets.

    Agency: Department of Homeland Security
    Status: Open

    Comments: The Fee Governance Council will draft and publish a revised section of the Financial Management Policy Manual devoted to managing unobligated carryover balances. The Council is currently working to develop specific milestones associated with this objective.
    Recommendation: To ensure effective management and oversight of DHS programs receiving fees and other collections, and to ensure that component management take the following actions for each fee and other collections program that they administer, the Secretary of Homeland Security should direct the DHS Chief Financial Officer to use some means, such as the DHS Fee Governance Council, to conduct reviews to identify any management and operational deficiencies.

    Agency: Department of Homeland Security
    Status: Open

    Comments: The DHS Fee Governance Council plans to publish a revised section of the Financial Management Policy Manual devoted to how components conduct studies of fee programs to identify any management or operational deficiencies. The Council is currently working to establish specific milestones associated with this objective.
    Recommendation: To ensure effective management and oversight of DHS programs receiving fees and other collections, and to ensure that component management take the following actions for each fee and other collections program that they administer, the Secretary of Homeland Security should direct the DHS Chief Financial Officer to use some means, such as the DHS Fee Governance Council, to take action to track and report on management and operational deficiencies--including reasons supporting any decisions to not pursue recommended actions--identified in fee reviews or through other means.

    Agency: Department of Homeland Security
    Status: Open

    Comments: The DHS Fee Governance Council will publish a revised section of the Financial Management Policy Manual devoted to how regular biennial reviews are conducted at DHS and how any findings and recommendations on management and operational deficiencies identified in these fee studies are tracked and reported.
    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: Yvonne D. Jones
    Phone: (202) 512-6806

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

    Agency: Department of Health and Human Services
    Status: Open

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

    Agency: Office of Government Ethics
    Status: Open

    Comments: In October 2016, OGE submitted its action plan to address GAO's recommendations. OGE reported having a number of actions underway. OGE stated the agency is surveying agency ethics officials to determine whether executive branch agencies are experiencing data challenges related to special government employees not serving on boards. According to OGE, the agency plans to evaluate what steps may help agencies strengthen their data if the survey results show agencies are experiencing data challenges. OGE reported that, in consultation with OPM, the agency proposed new regulations that would improve coordination between agency human resource officials and agency ethics officials by requiring agency human resource officials to provide ethics officials with prompt notification of the appointment of all financial disclosure report filers, including special government employees. OGE also reported expanding the agency's ongoing review of the Department of Health and Human Services (HHS) in light of GAO's recommendation for HHS to take steps to improve the reliability of data on SGEs not serving on boards. OGE plans to evaluate the mechanisms HHS has in place for tracking special government employees not serving on boards and may offer recommendations for improving them.
    Director: Yvonne D. Jones
    Phone: (202) 512-6806

    1 open recommendations
    Recommendation: To help agencies determine the value of their telework programs, the Director of OPM, working with the Chief Human Capital Officers Council, should provide clarifying guidance on options for developing supporting data for benefits and costs associated with agency telework programs. For example, the guidance could identify potential data sources, such as the data generated in response to requirements under the Office of Management and Budget (OMB) Reduce the Footprint Memorandum 2015-01 and Executive Order 13693.

    Agency: Office of Personnel Management
    Status: Open

    Comments: OPM concurred with the recommendation and its work-life policy office will work with the Chief Human Capital Officers (CHCO) Council to further agency efforts to determine the value of their telework programs. OPM stated that they will develop clarifying guidance for agencies with CHCO input and host a CHCO Academy session focused on evaluating the costs and benefits of telework programs. This guidance will review basic principles of cost-benefit analysis, highlight common costs and benefits, and identify potential data sources in areas such as real estate costs, energy use, commuting costs, and employee productivity.
    Director: J. Alfredo Gómez
    Phone: (202) 512-3841

    6 open recommendations
    Recommendation: The EPA Administrator should direct the Office of Grants and Debarment (OGD) and program and regional offices, as appropriate, as part of EPA's ongoing streamlining initiatives and the development of a grantee portal, to incorporate expanded search capability features, such as keyword searches, into its proposed web-based portal for collecting and accessing performance reports to improve their accessibility.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: In its 60 day response, EPA reiterated its agreement with this recommendation. EPA also stated that its vision for grants management includes having grant recipients submit performance reports and other information to the agency through a web-based portal. The portal would incorporate capabilities such as key word searches to allow for easier access to performance report information. However, the portal is a long-term initiative, subject to the agency's budget process, and dependent on the completion of the Next Generation Grants System, which the EPA expects to fully deploy in Fiscal Year 2018.
    Recommendation: The EPA Administrator should direct OGD and program and regional offices, as appropriate, as part of EPA's ongoing streamlining initiatives and the development of a grantee portal, to identify grant programs where existing program-specific data reporting can meet EPA's performance reporting requirements for grants management purposes to reduce duplicative reporting by grantees.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: In its 60 day response, EPA reiterated its general agreement with this recommendation and stated it will work with recipient partners to identify where duplicative reporting can be reduced. However, EPA also noted that program-specific data cannot be relied upon to meet all grants management requirements, and performance reports often contain other information that allows Project Officers to monitor a recipient's progress. Further, EPA will need to consider the feasibility of expanding Project Officer access to certain program databases to enhance grant performance monitoring. EPA anticipates completing the process for identifying where duplicative reporting can be reduced by the end of FY 2017.
    Recommendation: The EPA Administrator should direct OGD and program and regional offices, as appropriate, as part of EPA's ongoing streamlining initiatives and the development of a grantee portal, once EPA's new performance system is in place, to ensure that the Office of Water adopts software tools, as appropriate, to electronically transfer relevant data on program results from program-specific databases to EPA's national performance system.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: In its 60 day response, the EPA reiterated its general agreement with this recommendation and stated that it will apply it, where appropriate and cost effective, to program-specific databases, not only the Office of Water databases. EPA noted that not all data from program-specific databases may be appropriate for direct electronic transfer to the national performance system; some individual grant data may need to be analyzed before being rolled up into national data. Additionally, implementation of this recommendation will depend upon the agency's program offices modifying their databases to interface with the new performance system. Further, implementation of this recommendation is dependent upon completion of EPA's new performance system, currently under development; anticipated deployment is in FY 2017.
    Recommendation: The EPA Administrator should direct OGD and program and regional offices, as appropriate, as part of EPA's ongoing streamlining initiatives and the development of a grantee portal, to clarify the factors project officers should consider when determining whether performance reports are consistent with EPA's environmental results directive.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: In its 60 day response, EPA reiterated its agreement with this recommendation and stated that it will make conforming changes to the implementation guidance for the Environmental Results Order (Directive) in FY 2017.
    Recommendation: The EPA Administrator should direct OGD and program and regional offices, as appropriate, as part of EPA's ongoing streamlining initiatives and the development of a grantee portal, to expand aspects of EPA's policy for certain categorical grants, specifically, the call for an explicit reference to the planned results in grantees' work plans and their projected time frames for completion, to all grants.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: In its 60 day response, EPA reiterated its agreement with this recommendation and stated that it will make conforming changes to existing policy in FY 2017.
    Recommendation: The EPA Administrator should direct OGD and program and regional offices, as appropriate, as part of EPA's ongoing streamlining initiatives and the development of a grantee portal, to incorporate built-in data quality controls for performance reports into the planned web-based portal based on EPA's environmental results directive.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: In its 60 day response, EPA reiterated its general agreement with this recommendation. However, EPA emphasized that identifying and deploying appropriate data quality controls is a long-term effort subject to budgetary considerations, completion of the Next Generation Grants System, and extensive collaboration with internal and external stakeholders. Specifically, the report's vision for built-in data quality controls involves the use of electronic templates and reduced reliance on manual data entry--which would require standardized work plan and performance report formats subject to clearance by the Office of Management and Budget. Further, EPA noted that both grant recipients and EPA program offices generally have not supported standardizing the format of work plan and progress reports in the past. Accordingly, as a first step, EPA will seek feedback from the recipient and program office community. The agency will initiate that process in FY 2017.
    Director: Thomas Melito
    Phone: (202) 512-9601

    5 open recommendations
    including 5 priority recommendations
    Recommendation: To improve the financial oversight of U.S. programs to provide humanitarian assistance to people inside Syria, the USAID Administrator should update guidance to require non-governmental organizations to conduct risk assessments addressing the risk of fraud.

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

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

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

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

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

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

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

    Comments: USAID concurred with this recommendation, stating that it would seek to have site visit forms revised to include indications of fraud, waste, and abuse. However, as of April 2017, USAID has yet to implement the recommendation. We will continue to track the status of this recommendation.
    Recommendation: To ensure that State has a comprehensive understanding of the risks facing its implementing partners providing humanitarian assistance to people inside Syria, the Secretary of State should include in its voluntary contribution agreements with implementing partners a requirement that the partner conduct risk assessments addressing the risk of fraud.

    Agency: Department of State
    Status: Open
    Priority recommendation

    Comments: State concurred with GAO?s recommendation and has taken steps to implement it since our report. For example, in March 2017, State officials informed GAO that it began including this requirement in all of its 2017 voluntary contribution award letters to public international organizations. For one of the three public international organizations under consideration in our report, State provided GAO with an award letter including the updated language. According to Bureau of Population, Refugees, and Migration officials, the Bureau has not yet completed voluntary contributions for the other two public international organizations conducting activities inside Syria. We will continue to track relevant Bureau funding agreements to ensure that future awards to fund activities inside Syria contain similar language on fraud risk assessments.
    Director: Kimberly M. Gianopoulos
    Phone: (202) 512-8612

    3 open recommendations
    Recommendation: To better manage the AD/CV duty liquidation process, CBP should issue guidance directing the Antidumping and Countervailing Duty Centralization Team to (a) collect and analyze data on a regular basis to identify and address the causes of liquidations that occur contrary to the process or outside the 6-month time frame mandated by statute, (b) track progress on reducing such liquidations, and (c) report on any effects these liquidations may have on revenue.

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

    Comments: CBP concurred with this recommendation and said it would take steps to implement it. As of July 10, 2017, CBP was waiting for the results of its FY 2017 self-inspection to determine the extent to which it has made progress toward reducing liquidations that occur contrary to the process or outside the 6 month time frame mandated by statute. In addition, CBP was in the process of calculating the revenue effect of entries processed for deemed liquidation during FY 2017. We will continue to monitor CBP's progress towards closing this recommendation.
    Recommendation: To improve risk management in the collection of AD/CV duties and to identify new or changing risks, CBP should regularly conduct a comprehensive risk analysis that assesses both the likelihood and the significance of risk factors related to AD/CV duty collection. For example, CBP could construct statistical models that explore the associations between potential risk factors and both the probability of nonpayment and the size of nonpayment when it occurs.

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

    Comments: CBP concurred with this recommendation and said it would take steps to implement it. As of July 10, 2017, CBP had produced a risk analysis model consisting of a regression analysis to determine the probability of non-payment for type 3 AD/CVD entries. CBP plans to begin testing the accuracy of the model through testing of recently occurred transactions. CBP also plans to refine the model. CBP estimates that it will complete the development of the model by September 30, 2017.
    Recommendation: To improve risk management in the collection of AD/CV duties, CBP should, consistent with U.S. law and international obligations, take steps to use its data and risk assessment strategically to mitigate AD/CV duty nonpayment, such as by using predictive risk analysis to identify entries that pose heightened risk and taking appropriate action to mitigate the risk.

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

    Comments: CBP concurred with this recommendation and said it would take steps to implement it. As of July 10, 2017 CBP planned to use the model it is in the process of developing to improve risk management in the collection of AD/CVD duties. CBP expects to begin using the risk-based model that it is developing as part of an approach targeting high risk AD/CVD entries by October 31, 2018. Separately, a March 31, 2017 executive order requires CBP to develop a strategy and plan for covered importers that, based on an assessment of risk, pose a risk to the revenue of the United States. As of July 11, 2017, the strategy and plan had not been published.
    Director: Dawn B. Simpson
    Phone: (202) 512-3406

    1 open recommendations
    including 1 priority recommendation
    Recommendation: The Secretary of the Treasury should direct the Fiscal Assistant Secretary to develop and implement procedures to determine whether user accounts already exist before establishing or recertifying user accounts in the Governmentwide Treasury Account Symbol Adjusted Trial Balance System or Governmentwide Financial Report System.

    Agency: Department of the Treasury
    Status: Open
    Priority recommendation

    Comments: As of the completion of our fiscal year 2016 consolidated financial statements (CFS) audit, Treasury agreed that this recommendation remained open. Treasury plans to implement processes to validate new users who do not already have an existing account in the Governmentwide Treasury Account Symbol Adjusted Trial Balance System (GTAS) or the Governmentwide Financial Report System (GFRS); and to ensure that users do not have conflicting roles or privileges. We will follow-up on progress made by Treasury as part of our fiscal year 2017 CFS audit, which is ongoing as of March 2017.
    Director: Brenda S. Farrell
    Phone: (202) 512-3604

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

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

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

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

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

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

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

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

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

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

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

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

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

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: Chris Currie
    Phone: (404) 679-1875

    1 open recommendations
    Recommendation: To help ensure that whistleblower retaliation reports are addressed efficiently and effectively, the Secretary of Homeland Security should direct the Under Secretary of DHS's National Protection and Programs Directorate's (NPPD), the Assistant Secretary for Infrastructure Protection, and the Director of the Infrastructure Security Compliance Division (ISCD) to develop a documented process and procedures to address and investigate whistleblower retaliation reports that could include existing practices, such as the Department of Labor's Occupational Safety and Health Administration's recommended practices, in developing the process and procedures.

    Agency: Department of Homeland Security
    Status: Open

    Comments: According to Infrastructure Security Compliance Division (ISCD) officials, in September 2016 they initiated development of a standard operating procedure for addressing and investigating whistleblower retaliation complaints. ISCD expects to complete a final version of the standard operating procedure by June 2017. According to ISCD officials, the procedure will consider OSHA's guidance, once available, when developing this set of procedures. We will update the status of this recommendation after additional information is received from DHS.
    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: Gretta L. Goodwin
    Phone: (202) 512-8777

    1 open recommendations
    Recommendation: To help the NICS Section achieve its mission to enhance national security and public safety by providing the timely and accurate determination of a person's eligibility to possess firearms, the Director of the FBI should monitor NICS check outcomes for specific categories of prohibited individuals to assess timeliness and provide this information to other DOJ entities for use in establishing priorities and tools to assist states in submitting more complete records for use during NICS checks.

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

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

    2 open recommendations
    Recommendation: To help the Department of Health and Human Services ensure accuracy in Part B drug payment rates, Congress should consider requiring all manufacturers of Part B drugs paid at ASP, not only those with Medicaid drug rebate agreements, to submit sales price data to CMS, and ensure that CMS has authority to request source documentation to periodically validate all such data.

    Agency: Congress
    Status: Open

    Comments: As of August 2017, no action has been taken on this Matter for Congressional Consideration.
    Recommendation: CMS should periodically verify the sales price data submitted by a sample of drug manufacturers by requesting source documentation from manufacturers to corroborate the reported data, either directly or by working with the HHS Office of Inspector General as necessary.

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

    Comments: In its comments on a draft of this report, HHS concurred with this recommendation. HHS stated that it will continue to work with the Office of Inspector General (OIG) as appropriate to collect source documentation from drug manufacturers and take action as may be warranted. HHS also stated that OIG reviews and compares the submitted average sales price (ASP) to the average manufacturer price (AMP) for Medicare Part B drugs and CMS has the authority to adjust ASP-based payment amounts when the difference between the two rates reaches a certain threshold. We do not consider this recommendation closed because CMS only collects source documentation from manufacturers under very limited circumstances (e.g., when there are obvious inconsistencies in the data submitted by manufacturers). CMS does not periodically request source documentation, such as sales invoices, from a sample of drug manufacturers to verify that the reported data reflect actual sales prices. As of August 17, 2017, CMS has not provided any additional information about actions to address this recommendation.
    Director: Frank Rusco
    Phone: (202) 512-3841

    7 open recommendations
    Recommendation: To help improve patent quality, the Secretary of Commerce should direct the Director of the USPTO to develop a consistent definition of patent quality, and clearly articulate this definition in agency documents and other guidance.

    Agency: Department of Commerce
    Status: Open

    Comments: According to the agency's action plan, USPTO will update relevant agency guidance, conduct training, and take other actions in response to this recommendation by March 2017.
    Recommendation: To help improve patent quality, the Secretary of Commerce should direct the Director of the USPTO to further develop measurable, quantifiable goals and performance indicators related to patent quality as part of the agency's strategic plan.

    Agency: Department of Commerce
    Status: Open

    Comments: According to the agency's action plan, USPTO will update existing indicators and, as appropriate, develop new measures by October 2016.
    Recommendation: To help improve patent quality, the Secretary of Commerce should direct the Director of the USPTO to analyze the time examiners need to perform a thorough patent examination. This action could be taken in conjunction with the recommendation in our report on USPTO's prior art search capabilities (GAO-16-479).

    Agency: Department of Commerce
    Status: Open

    Comments: According to the agency's action plan, USPTO will complete an examination of expectancy by April 2017.
    Recommendation: To help improve patent quality, the Secretary of Commerce should direct the Director of the USPTO to analyze how current performance incentives affect the extent to which examiners perform thorough examinations of patent applications.

    Agency: Department of Commerce
    Status: Open

    Comments: According to the agency's action plan, USPTO will complete an assessment of examination quality across current incentive award tiers by September 2017.
    Recommendation: To help improve patent quality, the Secretary of Commerce should direct the Director of the USPTO to establish a process to provide data on the results of the Patent Trial and Appeal Board (PTAB) proceedings to managers and staff in the USPTO's Technology Centers, and analyze PTAB data for trends in patent quality issues to identify whether additional training, guidance, or other actions are needed to address trends.

    Agency: Department of Commerce
    Status: Open

    Comments: According to the agency's action plan, USPTO will establish a process to provide examiners with information on various PTAB proceedings by September 2016.
    Recommendation: To help improve patent quality, the Secretary of Commerce should direct the Director of the USPTO to evaluate the effects of compact prosecution and other agency application and examination policies on patent quality. In doing so, USPTO should determine if any changes are needed to ensure that the policies are not adversely affecting patent quality.

    Agency: Department of Commerce
    Status: Open

    Comments: According to the agency's action plan, USPTO will complete an assessment of various policies on patent quality by September 2017.
    Recommendation: To help improve patent quality, the Secretary of Commerce should direct the Director of the USPTO to consider whether to require patent applicants to include claim clarity tools--such as a glossary of terms, a check box to signal functional claim language, or claim charts--in each patent application.

    Agency: Department of Commerce
    Status: Open

    Comments: According to the agency's action plan, USPTO will issue a request for comments on additional claim clarity tools by September 2017 and determine any new requirements by January 2018.
    Director: John Neumann
    Phone: (202) 512-3841

    7 open recommendations
    Recommendation: To ensure that USPTO's collaborative efforts on classification help examiners find relevant prior art, USPTO should work with the European Patent Office (EPO) to identify a target level of consistency of Cooperative Patent Classification decisions between USPTO and EPO and develop a plan to monitor consistency to achieve the target.

    Agency: Department of Commerce: Patent and Trademark Office
    Status: Open

    Comments: According to the agency's action plan, USPTO has begun ongoing meetings with EPO on quality assurance. USPTO aims to agree to a target level, develop and deploy any needed IT, and begin monitoring and implementing corrective actions by first quarter of 2019.
    Recommendation: To ensure that USPTO is able to take full advantage of its investment in new information technology tools and capabilities, USPTO should develop and periodically update a documented strategy to identify key sources of nonpatent literature for individual technology centers and to assess the optimal means of providing access to these sources, such as including them in USPTO's search system.

    Agency: Department of Commerce: Patent and Trademark Office
    Status: Open

    Comments: According to the agency's action plan, USPTO will begin assessing nonpatent literature usage and develop a strategy for optimizing its usage by November 2017.
    Recommendation: To improve its monitoring of prior art searches and provide USPTO the ability to examine and address trends in prior art search quality at the technology center level, USPTO should develop written guidance on what constitutes a thorough prior art search within each technology field (i.e., mechanical, chemical, electrical), technology center, art area, or art unit, as appropriate, and establish goals and indicators for improving prior art searches.

    Agency: Department of Commerce: Patent and Trademark Office
    Status: Open

    Comments: According to the agency's action plan, USPTO will establish goals and indicators for prior art searches by December 2017.
    Recommendation: To improve its monitoring of prior art searches and provide USPTO the ability to examine and address trends in prior art search quality at the technology center level, USPTO should ensure that sufficient information is collected in reviews of prior art searches to assess the quality of searches at the technology center level, including how often examiners search for U.S. patents, foreign patents, and nonpatent literature.

    Agency: Department of Commerce: Patent and Trademark Office
    Status: Open

    Comments: According to the agency's action plan, USPTO will complete an evaluation of the master review form used to collect information on prior art search by April 2017 and will have performed a sufficient number of reviews by September 2017 to assess search quality at the technology center level.
    Recommendation: To improve its monitoring of prior art searches and provide USPTO the ability to examine and address trends in prior art search quality at the technology center level, USPTO should use the audits and supervisory reviews to monitor the thoroughness of examiners' prior art searches and improvements over time.

    Agency: Department of Commerce: Patent and Trademark Office
    Status: Open

    Comments: According to the agency's action plan, USPTO will develop metrics for prior art search quality and processes to incorporate information learned from these metrics by June 2017.
    Recommendation: To ensure that examiners have sufficient time to conduct a thorough prior art search, USPTO should, in conjunction with implementing the recommendation from our patent quality report to analyze the time examiners need to perform a thorough examination, specifically assess the time examiners need to conduct a thorough prior art search for different technologies.

    Agency: Department of Commerce: Patent and Trademark Office
    Status: Open

    Comments: According to the agency's action plan, USPTO will complete analyses of examiner's required duties and current time expectancies and determine what, if any, additional time should be given by September 2017.
    Recommendation: To ensure that examiners have the technical competence needed to complete thorough prior art searches, USPTO should assess whether the technical competencies of examiners in each technology center match those necessary; develop strategies to address any gaps identified, such as a technical training strategy; and establish measures to monitor progress toward closing any gaps.

    Agency: Department of Commerce: Patent and Trademark Office
    Status: Open

    Comments: According to the agency's action plan, USPTO will develop assessment tools and plans to address any gaps identified, as well as measure progress towards closing any gaps by December 2017.
    Director: John H. Pendleton
    Phone: (202) 512-3489

    2 open recommendations
    including 1 priority recommendation
    Recommendation: To further DOD's efforts to identify opportunities for more efficient use of headquarters-related resources, the Secretary of Defense should direct the Deputy Chief Management Officer, in coordination with the Under Secretary of Defense for Personnel and Readiness, the Chairman of the Joint Chiefs of Staff, the Secretaries of the military departments, and the heads of the defense agencies and DOD field activities, to align DOD's data on department-wide military and civilian positions that have headquarters-related DOD function codes with the revised definition of major DOD headquarters activities in order to provide the department with reliable data to accurately assess headquarters functions and identify opportunities for streamlining or further analysis.

    Agency: Department of Defense
    Status: Open

    Comments: On August 16, 2016, DOD stated that it confirms the written comments it had provided in the report. In its response, DOD stated that it is currently updating civilian and military manpower and total obligation authority baselines for major DOD headquarters activities to align with the new headquarters-related definition and framework. The department stated that this effort includes updating data architecture for coding major DOD headquarters activities, by program element code, in the Future Years Defense Program, and noted that this data architecture will serve as the authoritative methodology to account for headquarters manpower and resources in the future. Further, DOD stated that, once those efforts are complete and the new framework is codified in an update to DOD Instruction 5100.73, the department will determine how best to align the function code taxonomy, which is the source of data for the IGCA Inventory, with the revised framework and definitions. We agree that determining how to align the data set from the IGCA Inventory with the revised framework and definitions is an important first step and, if implemented, would address the intent of our first recommendation.
    Recommendation: To further DOD's efforts to identify opportunities for more efficient use of headquarters-related resources, the Secretary of Defense should direct the Deputy Chief Management Officer, in coordination with the Under Secretary of Defense for Personnel and Readiness, the Chairman of the Joint Chiefs of Staff, the Secretaries of the military departments, and the heads of the defense agencies and DOD field activities, to, once this definition is published in DOD guidance, collect reliable information on the costs associated with functions within headquarters organizations--through revisions to the Inherently Governmental / Commercial Activities Inventory or another method--in order to provide the department with detailed information for use in estimating resources associated with specific headquarters functions, and in making decisions, monitoring performance, and allocating resources.

    Agency: Department of Defense
    Status: Open
    Priority recommendation

    Comments: As of June 2017, DOD had not completed action on this recommendation. DOD concurred with our recommendation, stating that once it has completed efforts to update data architecture for coding major DOD headquarters activities in the Future Years Defense Program, and codifies the new framework in an update to DOD Instruction 5100.73, the department will determine how best to align the function code taxonomy, which is the source of data for the Inherently Governmental Commercial Activities Inventory, with the revised framework.
    Director: Robert Goldenkoff
    Phone: (202) 512-2757

    3 open recommendations
    including 3 priority recommendations
    Recommendation: To help ensure the Bureau produces a reliable cost estimate for the 2020 Census, the Secretary of Commerce and Under Secretary for Economic Affairs should direct the Census Bureau to take the following steps to meet the characteristics of a high-quality estimate: (1) Comprehensive--among other practices, ensure the estimate includes all life-cycle costs and documents all cost-influencing assumptions. (2) Well-documented--among other practices, ensure that its planned documentation plan captures the source data used; contains the calculations performed and the estimating methodologies used for each element; and describes step by step how the estimate was developed. (3) Accurate--among other practices, ensure the estimating technique for each cost element is used appropriately and that variances between planned and actual cost are documented, explained, and reviewed. (4) Credible--among other practices, ensure the estimate includes a sensitivity analysis, major cost elements are cross-checked to see whether results are similar, and an independent cost estimate is conducted to determine whether other estimating methods produce similar results.

    Agency: Department of Commerce
    Status: Open
    Priority recommendation

    Comments: Commerce agreed with this recommendation. The Bureau should provide a cost estimate more current than the October 2015 estimate and ensure that the estimate is comprehensive, well-documented, accurate, and credible. In doing this the Bureau should consult the GAO's cost assessment guide (GAO-09-3SP) and Standards for Internal Control in the Federal Government (GAO-14-704G). High-quality estimates will: explicitly consider all life-cycle costs and assumptions, offer a clear step-by-step account of the methods and data sources used to compile the estimate, ensure the proper estimation techniques are used, reconcile any variances between actual and estimated costs, and allow cross-checking with independent cost estimates as verification of results. In August 2016, the Bureau laid out its action plan to implement this recommendation. The Bureau planned to develop a Cost Estimation Enhancement Plan that would mature the 2020 Census cost estimate and its associated processes via a series of 3-month sprints. According to the Bureau, the areas targeted for improvement were (I) Documentation, (2) Process, (3) Cost Estimate, and (4) Cost Integration. The Bureau's action plan reported the following deliverables: Incorporating the Decennial Census Management Division program work breakdown structure into the 2020 Census Cost Estimate (target completion was Q4 FY 2016); developing a formal basis of estimate document to address the cost elements, process flow, and calculations for the 2020 Census Cost Estimate (Q2 FY 2017); internal communication and training efforts to ensure these changes are widely shared and communicated (Q2 FY 2017); engaging with internal stakeholders to increase the amount of source and derivation documentation for estimates/model parameters currently based on expert judgment (Q4 FY 2016); developing a formal BOE document to address how 2020 Census program risk and uncertainty are dealt with in the 2020 Census Cost Estimate (Q2 FY 2017); and regularly comparing the results of the independent cost estimate conducted by the Office of Cost Estimation, Analysis and Assessment to the 2020 Census Cost Estimate and investigate/reconcile any significant differences (Q3 FY 2017). As of July 2017, we await this and other documentation from Bureau that may address this recommendation.
    Recommendation: To further ensure the credibility of data used in cost estimation, the Secretary of Commerce and Under Secretary for Economic Affairs should direct the Census Bureau to establish clear guidance on when information for cost assumptions can and should be changed as well as the procedures for documenting such changes and traceable sources for information being used.

    Agency: Department of Commerce
    Status: Open
    Priority recommendation

    Comments: Commerce agreed with this recommendation. The Bureau should implement processes for controlling and changing cost assumptions. These processes should include methods for evaluating the justification for any changes and documentation requirements that clearly show the information changed and the basis for the change. In August 2016, Bureau officials laid out their action plan to address this recommendation. The action plan described developing a Decennial Census Cost Estimation and Analysis Process and supporting policy to improve the maturity levels in this area and mentioned developing a draft internal communication and training plan for staff--target date is Q2 FY 2017. As of July 2017, we await this and other documentation from Bureau that may address this recommendation.
    Recommendation: To ensure Bureau and congressional confidence that the Bureau's budgeted contingencies are at appropriate levels, the Secretary of Commerce and Under Secretary for Economic Affairs should direct the Census Bureau to improve control over how risk and uncertainty are accounted for and communicated with the Bureau's decennial cost estimation process, such as by implementing and institutionalizing processes or methods for doing so with clear guidance.

    Agency: Department of Commerce
    Status: Open
    Priority recommendation

    Comments: Commerce agreed with this recommendation. The Bureau should ensure that its budget for contingencies reflects an accurate accounting of risk and uncertainty. In doing this, the Bureau should improve controls over risk and uncertainty accounting, ensure that risk accounting informs any relevant budgets and cost estimates, and institutionalize these controls by providing clear methods for their use. In August 2016, the Bureau laid out its action plan to implement this recommendation, describing that it would ensure regular review of 2020 Census program risks that would have high cost impacts if they occur and ensure estimates of these impacts are accounted for and documented in each iteration of the life-cycle cost estimates--target date is Q2 FY 2017. As of July 2017, we await documentation from Bureau that may address this recommendation.
    Director: Marcia Crosse
    Phone: (202) 512-7114

    10 open recommendations
    Recommendation: To increase awareness of the health and legal consequences of FGM/C among visa recipients, the Secretary of State should update the Foreign Affairs Manual to require posts located in countries where FGM/C is commonly practiced to directly provide information about FGM/C to nonimmigrant visa recipients in the same manner as is done for immigrant visa recipients.

    Agency: Department of State
    Status: Open

    Comments: The Department of State (State) concurred with this recommendation, and noted in a September 2016 update that it will expand the pool of visa applicants who will receive information on FGM/C. Specifically, once its transition to providing paperwork electronically during the visa application process is complete, State will directly distribute the fact sheet on FGM/C to both immigrant and nonimmigrant visa recipients. According to State, both immigrant and nonimmigrant visa recipients will have to certify that they have read and understood the fact sheet on FGM/C before signing and submitting their respective visa applications. As of August 2017, State has not yet completed these actions.
    Recommendation: To increase awareness of the health and legal consequences of FGM/C among visa recipients, the Secretary of State should update the Foreign Affairs Manual to require posts located outside of the countries where FGM/C is commonly practiced to directly provide information on FGM/C to immigrant and nonimmigrant visa recipients who are nationals of countries where FGM/C is commonly practiced.

    Agency: Department of State
    Status: Open

    Comments: The Department of State (State) concurred with this recommendation, and noted in a September 2016 update that it will expand the pool of visa applicants who will receive information on FGM/C. Specifically, once its transition to providing paperwork electronically during the visa application process is complete, State will directly distribute the fact sheet on FGM/C to both immigrant and nonimmigrant visa recipients who are from or were nationals of a country where FGM/C is commonly practiced. State noted that this change will ensure the widest distribution possible by providing all individuals from countries where FGM/C is commonly practiced with access to the fact sheet on FGM/C regardless of place of application or visa recipient type. As of August 2017, State has not yet completed these actions.
    Recommendation: To make the best use of federal resources directed toward combating FGM/C in the United States, the Attorney General and the Secretaries of Education, Health and Human Services, Homeland Security, and State should each develop a written plan that describes the agency's approach for conducting education and outreach to key stakeholders in the United States regarding FGM/C.

    Agency: Department of Education
    Status: Open

    Comments: The Department of Education (Education) concurred with this recommendation, and noted in a September 2016 update that it will develop a written plan for disseminating relevant FGM/C resources to the agency?s key stakeholder groups. As of August 2017, Education reported that action is still pending.
    Recommendation: To make the best use of federal resources directed toward combating FGM/C in the United States, the Attorney General and the Secretaries of Education, Health and Human Services, Homeland Security, and State should each develop a written plan that describes the agency's approach for conducting education and outreach to key stakeholders in the United States regarding FGM/C.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: The Department of Health and Human Services (HHS) concurred with this recommendation, and noted in a September 2016 update that various HHS offices and agencies are working together to develop a written plan for its approaches to addressing FGM/C. In August 2017, HHS reported that once a key leadership position has been filled, it will provide more information on developing a written plan.
    Recommendation: To make the best use of federal resources directed toward combating FGM/C in the United States, the Attorney General and the Secretaries of Education, Health and Human Services, Homeland Security, and State should each develop a written plan that describes the agency's approach for conducting education and outreach to key stakeholders in the United States regarding FGM/C.

    Agency: Department of Justice
    Status: Open

    Comments: The Department of Justice (DOJ) concurred with this recommendation, and noted in a September 2016 update that the Human Rights and Special Prosecutions Section of its Criminal Division is taking the lead on developing a written plan on its FGM/C outreach and awareness efforts. As of August 2017, DOJ has not yet developed a written plan.
    Recommendation: To make the best use of federal resources directed toward combating FGM/C in the United States, the Attorney General and the Secretaries of Education, Health and Human Services, Homeland Security, and State should each develop a written plan that describes the agency's approach for conducting education and outreach to key stakeholders in the United States regarding FGM/C.

    Agency: Department of State
    Status: Open

    Comments: The Department of State (State) did not concur with our recommendation, and, as of August 2017, has not indicated that it would implement this recommendation.
    Recommendation: To make the best use of federal resources directed toward combating FGM/C in the United States, the Attorney General and the Secretaries of Education, Health and Human Services, Homeland Security, and State should each communicate the plan with other relevant federal agencies and stakeholder groups, as appropriate.

    Agency: Department of Education
    Status: Open

    Comments: The Department of Education (Education) concurred with this recommendation, and noted in a September 2016 update that it will develop a written plan for disseminating relevant FGM/C resources to the agency?s key stakeholder groups and will explore how to best communicate and coordinate efforts at the federal level. As of August 2017, Education reported that action is still pending.
    Recommendation: To make the best use of federal resources directed toward combating FGM/C in the United States, the Attorney General and the Secretaries of Education, Health and Human Services, Homeland Security, and State should each communicate the plan with other relevant federal agencies and stakeholder groups, as appropriate.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: The Department of Health and Human Services (HHS) concurred with this recommendation, and noted in a September 2016 update that various HHS offices and agencies are working together to develop a written plan for its approaches to addressing FGM/C. HHS also noted that it would share this plan with other federal partners and key stakeholders. In August 2017, HHS reported that once a key leadership position has been filled, it will provide more information on disseminating a written plan.
    Recommendation: To make the best use of federal resources directed toward combating FGM/C in the United States, the Attorney General and the Secretaries of Education, Health and Human Services, Homeland Security, and State should each communicate the plan with other relevant federal agencies and stakeholder groups, as appropriate.

    Agency: Department of Justice
    Status: Open

    Comments: The Department of Justice (DOJ) concurred with this recommendation, and noted in a September 2016 update that the Human Rights and Special Prosecutions Section of its Criminal Division is taking the lead on developing a written plan on its FGM/C outreach and awareness efforts. DOJ also noted that it would communicate its written plan with other relevant federal agencies and stakeholder groups, as appropriate. As of August 2017, DOJ has not yet disseminated a written plan.
    Recommendation: To make the best use of federal resources directed toward combating FGM/C in the United States, the Attorney General and the Secretaries of Education, Health and Human Services, Homeland Security, and State should each communicate the plan with other relevant federal agencies and stakeholder groups, as appropriate.

    Agency: Department of State
    Status: Open

    Comments: The Department of State (State) did not concur with our recommendation, and, as of August 2017, has not indicated that it would implement this recommendation.
    Director: Gregory C. Wilshusen
    Phone: (202) 512-6244

    1 open recommendations
    Recommendation: To help improve the corporation's implementation of its information security program, the Chairman of FDIC should direct the Chief Information Officer develop and implement a policy that requires monitoring changes to critical files for the platforms identified during the audit.

    Agency: Federal Deposit Insurance Corporation
    Status: Open

    Comments: According to officials in FDIC's Division of Information Technology, the corporation plans to implement a new solution in 2017 to enable security personnel to identify users making file system changes. Subsequent to FDIC implementing a new solution, we plan to validate FDIC's actions.
    Director: Farrell, Brenda S
    Phone: (202) 512-3604

    5 open recommendations
    Recommendation: To help ensure that the Gold Star Advocate Program achieves its mission and objectives and to enhance outreach for the program, the Secretary of Defense should direct the Under Secretary of Defense for Personnel and Readiness, in collaboration with the service secretaries, to develop interim policies to govern the program, to include identification of roles, responsibilities, and procedures.

    Agency: Department of Defense
    Status: Open

    Comments: The Department of Defense (DOD) is planning to incorporate policies regarding the Gold Star Advocate Program into the revision of DOD Instruction 1300,18, Department of Defense (DOD) Personnel Casualty Matters, Policies, and Procedures. The revision is anticipated to be published in 2017. In the interim, DOD is planning to establish a charter for the Gold Star Advocate Program.
    Recommendation: To help ensure that the Gold Star Advocate Program achieves its mission and objectives and to enhance outreach for the program, the Secretary of Defense should direct the Under Secretary of Defense for Personnel and Readiness, in collaboration with the service secretaries, to determine outreach goals and metrics by which to measure progress in attaining those goals.

    Agency: Department of Defense
    Status: Open

    Comments: The Department of Defense (DOD) is planning to determine outreach goals and metrics by the end of 2016. DOD is also planning to include a question concerning the Gold Star Advocate Program in its telephonic survey of survivors of deceased servicemembers to ensure awareness of the Gold Star Advocate Program amongst survivors.
    Recommendation: To help ensure that the Gold Star Advocate Program achieves its mission and objectives and to enhance outreach for the program, the Commandant of the Coast Guard should develop interim policies to govern the program, to include identification of roles, responsibilities, and procedures.

    Agency: Department of Homeland Security: United States Coast Guard
    Status: Open

    Comments: The Coast Guard Personnel Service Center is planning to publish a policy memorandum on the Personnel Service Center Casualty Matters website announcing the establishment of the Gold Star Advocate Program and outlining the policies, procedures, and responsibilities of the Gold Star Advocate Program.
    Recommendation: To help ensure that the Gold Star Advocate Program achieves its mission and objectives and to enhance outreach for the program, the Commandant of the Coast Guard should determine outreach goals and metrics by which to measure progress in attaining those goals.

    Agency: Department of Homeland Security: United States Coast Guard
    Status: Open

    Comments: The Coast Guard is planning to establish goals and metrics for the Coast Guard's Gold Star Advocate Program to include: identifying resources to support the program, creating a Gold Star Advocate Program website, updating the Coast Guard's "A Survivor's Guide to Benefits" and link it to the Gold Star Advocate Program website. The Coast Guard also plans to begin capturing addresses and other contact information for survivors of each active duty servicemember death and perform a one-time mass mailing to survivors to inform them of the program. They also plan to develop measures for outreach effectiveness and to partner