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    Subject Term: "Municipal governments"

    6 publications with a total of 10 open recommendations
    Director: Maurer, Diana C
    Phone: (202) 512-8777

    2 open recommendations
    Recommendation: To ensure that costs savings estimates are reliable, the Director of the USMS should direct its Prisoner Operations Division to develop reliable methods for estimating cost savings and validating reported savings achieved.

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

    Comments: In May 2016, we reported on United States Marshals Service's (USMS) actions to reduce prisoner-related costs from fiscal years 2010 through 2015. During the course of our review, we found that while USMS implemented actions that it reports have continued to save prisoner-related costs, USMS's methods to determine savings for certain actions were not reliable. For example, USMS identified $375 million in savings from the alternatives to pre-trial detention program for fiscal years 2010 through 2015, but did not verify the data or methodology used to develop the estimate or provide documentation supporting its reported savings for fiscal years 2012 onward. Consequently, we recommended that USMS direct its prisoner operations division to develop reliable methods for estimating cost savings and validating reports savings achieved. USMS concurred with our recommendation. In July 2016, USMS provided more information about how it would address the recommendation by confirming that its future cost savings estimates would be consistent with OMB guidelines for conducting benefit-cost analyses and GAO-identified practices for assessing the reliability of computer-processed data. Aligning USMS estimates with these identified practices would better position the agency to assess the effectiveness of its cost savings efforts. As USMS develops such mechanisms, we will request and consider documentation and other evidence to determine that USMS has implemented this recommendation.
    Recommendation: To enable USMS to more consistently identify deficiencies and monitor corrective actions, the Director of the USMS should establish a mechanism to aggregate and analyze the results of annual district self-assessments.

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

    Comments: In May 2016, we reported on United States Marshals Service's (USMS) actions to design systems to help identify cost savings opportunities. During the course of our review, we found that USMS has designed several systems for identifying cost savings, including, for example, developing a strategic plan and guidance for district officials that reinforce policies to provide for the safe, secure, and cost-effective containment of its prisoners. In addition, USMS requires districts to conduct annual self-assessments of their procedures to identify any deficiencies which could lead to cost savings. However, USMS cannot aggregate and analyze the results of the assessments across districts. As a result, we recommended that USMS establish a mechanism to aggregate and analyze the results of annual district self-assessments. USMS concurred with our recommendation. In July 2016, USMS informed us that the agency will develop a method to aggregate and analyze the results of the annual district self-assessments. However, it has not provided information on its plans or timelines to implement the recommendation. As USMS develops such mechanisms, we will consider documentation and other evidence to determine that USMS has implemented this recommendation.
    Director: Daniel Garcia-Diaz
    Phone: (202) 512-8678

    2 open recommendations
    Recommendation: To receive more consistent information on LIHTC noncompliance, the IRS Commissioner should collaborate with the allocating agencies to clarify when allocating agencies should report such information on the Form 8823 (report of noncompliance or building disposition). The IRS Commissioner should collaborate with the Department of the Treasury in drafting such clarifications to help ensure that any new guidance is consistent with Treasury regulations.

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

    Comments: In August 2016, IRS stated it would review the Form 8823 Audit Technique Guide to determine whether additional guidance and clarification were needed for allocating agencies to report noncompliance information on the form. If published legal guidance is required, IRS stated that it will submit a proposal for such guidance for prioritization. IRS indicated an expected implementation date by November 2017. In addition, in March 2017, officials stated that IRS Counsel attended an industry conference with allocating agencies at which issues related to the Form 8823 were discussed. We will continue to monitor IRS's progress in implementing our recommendation to clarify when allocating agencies should report noncompliance.
    Recommendation: To improve IRS's processes for identifying the most significant noncompliance issues, the IRS Commissioner should evaluate how IRS could use HUD's Real Estate Assessment Center databases, including how the information might be used to reassess reporting categories on the Form 8823 and to reassess which categories of noncompliance information have to be reviewed for audit potential.

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

    Comments: IRS officials stated that since HUD's database with property inspection data was not complete as of March 2017 and contained data from 30 states, it was unclear how the database could be used. IRS officials said they would continue exploring the HUD database if the data for all LIHTC properties were included and it was possible to isolate the LIHTC property data from other rental properties in the HUD database. We will continue to monitor IRS's progress in evaluating the use of HUD's database for reporting information on noncompliance.
    Director: Jacqueline M. Nowicki
    Phone: (617) 788-0580

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

    Agency: Department of Education
    Status: Open

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

    Agency: Congress
    Status: Open

    Comments: Congress has not taken legislative action on this issue.
    Director: J. Christopher Mihm
    Phone: (202) 512-6806

    1 open recommendations
    Recommendation: To build upon the Department of Housing and Urban Development and the Rental Policy Working Group's efforts to improve coordination of rental assistance, the Secretary of the Department of Housing and Urban Development, in consultation with the Rental Policy Working Group, should work with states and localities to develop an approach for compiling and reporting on the collective performance of federal, state, and local rental assistance programs. Such an effort may begin with one or more pilots to test approaches before they are considered for wider application.

    Agency: Department of Housing and Urban Development
    Status: Open

    Comments: In July 2017, a HUD official said HUD is still working to respond to the GAO recommendation. He said HUD is currently in the planning stages for updating the existing "Picture of Subsidized Housing" database to add the Low Income Housing Tax Credit (LIHTC) and HOME programs and that including LIHTC and HOME will give a more complete picture of governmental assistance since LIHTC is often combined with other subsidies and HOME funds are often put into state housing trust funds and issued together with funding from state revenue sources.
    Director: Jacqueline M. Nowicki
    Phone: (617) 788-0580

    2 open recommendations
    Recommendation: To help ensure that states are better able to sustain RTT reforms and that Education can effectively support other grant programs managed by the Office of State Support, the Secretary of Education should direct the Office of State Support to fully implement and incorporate into its coordinated technical assistance policies and procedures the types of support that would be useful in sustaining RTT reforms and providing effective support to grantees in other programs supporting education reform that the Office of State Support oversees. These could include: (1) providing individualized technical assistance to states, such as that currently provided by Education program officers; (2) facilitating communities of practice to promote opportunities for collaboration across states; (3) providing professional development (or training) throughout the grant period, as opposed to only during the early stages of the grant; (4) making training more easily accessible by conducting training locally in their respective states, when possible; and (5) to the extent permissible in the context of federal and state requirements and restrictions, exploring the possibility of assisting states in identifying skilled contractors to help implement reform efforts.

    Agency: Department of Education
    Status: Open

    Comments: Education stated that, as of October 20, 2015, the Office of State Support has a draft technical assistance plan in place that is currently being revised based on stakeholder input. Officials stated that the technical assistance plan addresses all of the numerated suggestions from GAO that were included in the recommendation. We look forward to reviewing the technical assistance plan once it is finalized. Education plans to provide an update by the end of fiscal year 2017.
    Recommendation: To help states address capacity challenges as they sustain comprehensive education reforms similar to RTT, the Secretary of Education direct the Office of State Support to take steps, such as: (1) providing ongoing individualized technical assistance to states to help them target assistance to rural districts, particularly in the reform areas that were most challenging for rural districts; (2) finalizing and disseminating guidance to be included in Education's toolkit to help states leverage federal formula grants to sustain education reforms; and (3) clarifying and improving understanding of how funding flexibilities in existing formula grants could be used to support education reform efforts to help states and the audit community address impediments to using formula grants in different ways.

    Agency: Department of Education
    Status: Open

    Comments: Education stated that it expected to release a toolkit for states and districts on ways to leverage federal grants to sustain educational reforms. As of October 20, 2015, officials stated that the toolkit is in clearance. Staff are developing a dissemination plan that will outline how the toolkit will be rolled out to states and support its use. However, they do not yet have an estimated release date. We look forward to reviewing the toolkit once it has been released. Education plans to provide an update by the end of fiscal year 2017.
    Director: J. Christopher Mihm
    Phone: (202) 512-6806

    1 open recommendations
    Recommendation: The Director of the Office of Management and Budget should direct, as appropriate, federal agencies involved with the White House Working Group on Detroit, to collect good practices and lessons learned from their efforts to assist Detroit during its fiscal crisis and share them with other federal agencies and local governments. Toward this end, OMB may want to consider making use of existing knowledge and capacity associated with the Strong Cities, Strong Communities Initiative and its National Resource Network.

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

    Comments: In commenting on a draft of GAO's March 2015 report, OMB neither agreed nor disagreed with this recommendation. In April 2017, OMB staff stated that they believed steps had been taken to preserve some of the lessons coming out of the administration's efforts to assist the City of Detroit during its fiscal crisis. However, they were unable to provide specifics. GAO has requested additional information and supporting documentation regarding this effort.