Reports & Testimonies

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

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

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

  • Browse Open Recommendations

    Explore priority recommendations by subject terms or browse by federal agency

    Search Open Recommendations

    Search for a specific priority recommendation by word or phrase



  • Governing on the go?

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

    See the November 10th Press Release


  • Have a Question about a Recommendation?

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

    Results:

    Subject Term: "Productivity in government"

    13 publications with a total of 109 open recommendations including 14 priority recommendations
    Director: J. Christopher Mihm
    Phone: (202) 512-6806

    55 open recommendations
    Recommendation: To help ensure federal agencies effectively design, implement, and assess open innovation initiatives in line with the practices and key actions identified in our past report, the Director of the Office of Management and Budget, the Director of the Office of Science and Technology Policy, and the Administrator of the General Services Administration should enhance key guidance for open data collaboration initiatives to clearly define the purpose of engaging 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.
    Recommendation: To help ensure federal agencies effectively design, implement, and assess open innovation initiatives in line with the practices and key actions identified in our past report, the Director of the Office of Management and Budget, the Director of the Office of Science and Technology Policy, and the Administrator of the General Services Administration should enhance key guidance for open data collaboration initiatives to clearly define the purpose of engaging the public.

    Agency: Executive Office of the President: Office of Science and Technology Policy
    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 federal agencies effectively design, implement, and assess open innovation initiatives in line with the practices and key actions identified in our past report, the Director of the Office of Management and Budget, the Director of the Office of Science and Technology Policy, and the Administrator of the General Services Administration should enhance key guidance for open data collaboration initiatives to clearly define the purpose of engaging the public.

    Agency: General Services 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 help ensure federal agencies effectively design, implement, and assess open innovation initiatives in line with the practices and key actions identified in our past report, the Director of the Office of Management and Budget, the Director of the Office of Science and Technology Policy, and the Administrator of the General Services Administration should enhance key guidance for open data collaboration initiatives to consider the agency's capability to implement a strategy, including leadership support, legal authority, the availability of resources, and capacity.

    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: To help ensure federal agencies effectively design, implement, and assess open innovation initiatives in line with the practices and key actions identified in our past report, the Director of the Office of Management and Budget, the Director of the Office of Science and Technology Policy, and the Administrator of the General Services Administration should enhance key guidance for open data collaboration initiatives to consider the agency's capability to implement a strategy, including leadership support, legal authority, the availability of resources, and capacity.

    Agency: Executive Office of the President: Office of Science and Technology Policy
    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 federal agencies effectively design, implement, and assess open innovation initiatives in line with the practices and key actions identified in our past report, the Director of the Office of Management and Budget, the Director of the Office of Science and Technology Policy, and the Administrator of the General Services Administration should enhance key guidance for open data collaboration initiatives to consider the agency's capability to implement a strategy, including leadership support, legal authority, the availability of resources, and capacity.

    Agency: General Services 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 help ensure federal agencies effectively design, implement, and assess open innovation initiatives in line with the practices and key actions identified in our past report, the Director of the Office of Management and Budget, the Director of the Office of Science and Technology Policy, and the Administrator of the General Services Administration should enhance key guidance for open data collaboration initiatives to define specific and measurable goals for the initiative.

    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: To help ensure federal agencies effectively design, implement, and assess open innovation initiatives in line with the practices and key actions identified in our past report, the Director of the Office of Management and Budget, the Director of the Office of Science and Technology Policy, and the Administrator of the General Services Administration should enhance key guidance for open data collaboration initiatives to define specific and measurable goals for the initiative.

    Agency: Executive Office of the President: Office of Science and Technology Policy
    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 federal agencies effectively design, implement, and assess open innovation initiatives in line with the practices and key actions identified in our past report, the Director of the Office of Management and Budget, the Director of the Office of Science and Technology Policy, and the Administrator of the General Services Administration should enhance key guidance for open data collaboration initiatives to define specific and measurable goals for the initiative.

    Agency: General Services 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 help ensure federal agencies effectively design, implement, and assess open innovation initiatives in line with the practices and key actions identified in our past report, the Director of the Office of Management and Budget, the Director of the Office of Science and Technology Policy, and the Administrator of the General Services Administration should enhance key guidance for open data collaboration initiatives to identify performance measures to assess progress.

    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: To help ensure federal agencies effectively design, implement, and assess open innovation initiatives in line with the practices and key actions identified in our past report, the Director of the Office of Management and Budget, the Director of the Office of Science and Technology Policy, and the Administrator of the General Services Administration should enhance key guidance for open data collaboration initiatives to identify performance measures to assess progress.

    Agency: Executive Office of the President: Office of Science and Technology Policy
    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 federal agencies effectively design, implement, and assess open innovation initiatives in line with the practices and key actions identified in our past report, the Director of the Office of Management and Budget, the Director of the Office of Science and Technology Policy, and the Administrator of the General Services Administration should enhance key guidance for open data collaboration initiatives to identify performance measures to assess progress.

    Agency: General Services 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 help ensure federal agencies effectively design, implement, and assess open innovation initiatives in line with the practices and key actions identified in our past report, the Director of the Office of Management and Budget, the Director of the Office of Science and Technology Policy, and the Administrator of the General Services Administration should enhance key guidance for open data collaboration initiatives to align goals of the initiative with the agency's broader mission and goals.

    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: To help ensure federal agencies effectively design, implement, and assess open innovation initiatives in line with the practices and key actions identified in our past report, the Director of the Office of Management and Budget, the Director of the Office of Science and Technology Policy, and the Administrator of the General Services Administration should enhance key guidance for open data collaboration initiatives to align goals of the initiative with the agency's broader mission and goals.

    Agency: Executive Office of the President: Office of Science and Technology Policy
    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 federal agencies effectively design, implement, and assess open innovation initiatives in line with the practices and key actions identified in our past report, the Director of the Office of Management and Budget, the Director of the Office of Science and Technology Policy, and the Administrator of the General Services Administration should enhance key guidance for open data collaboration initiatives to align goals of the initiative with the agency's broader mission and goals.

    Agency: General Services 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 help ensure federal agencies effectively design, implement, and assess open innovation initiatives in line with the practices and key actions identified in our past report, the Director of the Office of Management and Budget, the Director of the Office of Science and Technology Policy, and the Administrator of the General Services Administration should enhance key guidance for open data collaboration initiatives to document the roles and responsibilities for all involved in the initiative.

    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: To help ensure federal agencies effectively design, implement, and assess open innovation initiatives in line with the practices and key actions identified in our past report, the Director of the Office of Management and Budget, the Director of the Office of Science and Technology Policy, and the Administrator of the General Services Administration should enhance key guidance for open data collaboration initiatives to document the roles and responsibilities for all involved in the initiative.

    Agency: Executive Office of the President: Office of Science and Technology Policy
    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 federal agencies effectively design, implement, and assess open innovation initiatives in line with the practices and key actions identified in our past report, the Director of the Office of Management and Budget, the Director of the Office of Science and Technology Policy, and the Administrator of the General Services Administration should enhance key guidance for open data collaboration initiatives to document the roles and responsibilities for all involved in the initiative.

    Agency: General Services 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 help ensure federal agencies effectively design, implement, and assess open innovation initiatives in line with the practices and key actions identified in our past report, the Director of the Office of Management and Budget, the Director of the Office of Science and Technology Policy, and the Administrator of the General Services Administration should enhance key guidance for open data collaboration initiatives to develop a plan that identifies specific implementation tasks and time frames, including those for participant outreach and data collection.

    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: To help ensure federal agencies effectively design, implement, and assess open innovation initiatives in line with the practices and key actions identified in our past report, the Director of the Office of Management and Budget, the Director of the Office of Science and Technology Policy, and the Administrator of the General Services Administration should enhance key guidance for open data collaboration initiatives to develop a plan that identifies specific implementation tasks and time frames, including those for participant outreach and data collection.

    Agency: Executive Office of the President: Office of Science and Technology Policy
    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 federal agencies effectively design, implement, and assess open innovation initiatives in line with the practices and key actions identified in our past report, the Director of the Office of Management and Budget, the Director of the Office of Science and Technology Policy, and the Administrator of the General Services Administration should enhance key guidance for open data collaboration initiatives to develop a plan that identifies specific implementation tasks and time frames, including those for participant outreach and data collection.

    Agency: General Services 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 help ensure federal agencies effectively design, implement, and assess open innovation initiatives in line with the practices and key actions identified in our past report, the Director of the Office of Management and Budget, the Director of the Office of Science and Technology Policy, and the Administrator of the General Services Administration should enhance key guidance for open data collaboration initiatives to use multiple outlets and venues to announce the initiative.

    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: To help ensure federal agencies effectively design, implement, and assess open innovation initiatives in line with the practices and key actions identified in our past report, the Director of the Office of Management and Budget, the Director of the Office of Science and Technology Policy, and the Administrator of the General Services Administration should enhance key guidance for open data collaboration initiatives to use multiple outlets and venues to announce the initiative.

    Agency: Executive Office of the President: Office of Science and Technology Policy
    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 federal agencies effectively design, implement, and assess open innovation initiatives in line with the practices and key actions identified in our past report, the Director of the Office of Management and Budget, the Director of the Office of Science and Technology Policy, and the Administrator of the General Services Administration should enhance key guidance for open data collaboration initiatives to use multiple outlets and venues to announce the initiative.

    Agency: General Services 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 help ensure federal agencies effectively design, implement, and assess open innovation initiatives in line with the practices and key actions identified in our past report, the Director of the Office of Management and Budget, the Director of the Office of Science and Technology Policy, and the Administrator of the General Services Administration should enhance key guidance for open data collaboration initiatives to craft announcements to respond to the interests and motivations of potential participants.

    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: To help ensure federal agencies effectively design, implement, and assess open innovation initiatives in line with the practices and key actions identified in our past report, the Director of the Office of Management and Budget, the Director of the Office of Science and Technology Policy, and the Administrator of the General Services Administration should enhance key guidance for open data collaboration initiatives to craft announcements to respond to the interests and motivations of potential participants.

    Agency: Executive Office of the President: Office of Science and Technology Policy
    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 federal agencies effectively design, implement, and assess open innovation initiatives in line with the practices and key actions identified in our past report, the Director of the Office of Management and Budget, the Director of the Office of Science and Technology Policy, and the Administrator of the General Services Administration should enhance key guidance for open data collaboration initiatives to craft announcements to respond to the interests and motivations of potential participants.

    Agency: General Services 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 help ensure federal agencies effectively design, implement, and assess open innovation initiatives in line with the practices and key actions identified in our past report, the Director of the Office of Management and Budget, the Director of the Office of Science and Technology Policy, and the Administrator of the General Services Administration should enhance key guidance for open data collaboration initiatives to hold regular check-ins for those involved in the implementation of the initiative.

    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: To help ensure federal agencies effectively design, implement, and assess open innovation initiatives in line with the practices and key actions identified in our past report, the Director of the Office of Management and Budget, the Director of the Office of Science and Technology Policy, and the Administrator of the General Services Administration should enhance key guidance for open data collaboration initiatives to hold regular check-ins for those involved in the implementation of the initiative.

    Agency: Executive Office of the President: Office of Science and Technology Policy
    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 federal agencies effectively design, implement, and assess open innovation initiatives in line with the practices and key actions identified in our past report, the Director of the Office of Management and Budget, the Director of the Office of Science and Technology Policy, and the Administrator of the General Services Administration should enhance key guidance for open data collaboration initiatives to hold regular check-ins for those involved in the implementation of the initiative.

    Agency: General Services 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 help ensure federal agencies effectively design, implement, and assess open innovation initiatives in line with the practices and key actions identified in our past report, the Director of the Office of Management and Budget, the Director of the Office of Science and Technology Policy, and the Administrator of the General Services Administration should enhance key guidance for open data collaboration initiatives to collect and analyze data to assess goal achievement and results of the initiative.

    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: To help ensure federal agencies effectively design, implement, and assess open innovation initiatives in line with the practices and key actions identified in our past report, the Director of the Office of Management and Budget, the Director of the Office of Science and Technology Policy, and the Administrator of the General Services Administration should enhance key guidance for open data collaboration initiatives to collect and analyze data to assess goal achievement and results of the initiative.

    Agency: Executive Office of the President: Office of Science and Technology Policy
    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 federal agencies effectively design, implement, and assess open innovation initiatives in line with the practices and key actions identified in our past report, the Director of the Office of Management and Budget, the Director of the Office of Science and Technology Policy, and the Administrator of the General Services Administration should enhance key guidance for open data collaboration initiatives to collect and analyze data to assess goal achievement and results of the initiative.

    Agency: General Services 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 help ensure federal agencies effectively design, implement, and assess open innovation initiatives in line with the practices and key actions identified in our past report, the Director of the Office of Management and Budget, the Director of the Office of Science and Technology Policy, and the Administrator of the General Services Administration should enhance key guidance for open data collaboration initiatives to conduct an after-action review to identify lessons learned and potential improvements.

    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: To help ensure federal agencies effectively design, implement, and assess open innovation initiatives in line with the practices and key actions identified in our past report, the Director of the Office of Management and Budget, the Director of the Office of Science and Technology Policy, and the Administrator of the General Services Administration should enhance key guidance for open data collaboration initiatives to conduct an after-action review to identify lessons learned and potential improvements.

    Agency: Executive Office of the President: Office of Science and Technology Policy
    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 federal agencies effectively design, implement, and assess open innovation initiatives in line with the practices and key actions identified in our past report, the Director of the Office of Management and Budget, the Director of the Office of Science and Technology Policy, and the Administrator of the General Services Administration should enhance key guidance for open data collaboration initiatives to conduct an after-action review to identify lessons learned and potential improvements.

    Agency: General Services 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 help ensure federal agencies effectively design, implement, and assess open innovation initiatives in line with the practices and key actions identified in our past report, the Director of the Office of Management and Budget, the Director of the Office of Science and Technology Policy, and the Administrator of the General Services Administration should enhance key guidance for open data collaboration initiatives to report on results and lessons learned publicly.

    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: To help ensure federal agencies effectively design, implement, and assess open innovation initiatives in line with the practices and key actions identified in our past report, the Director of the Office of Management and Budget, the Director of the Office of Science and Technology Policy, and the Administrator of the General Services Administration should enhance key guidance for open data collaboration initiatives to report on results and lessons learned publicly.

    Agency: Executive Office of the President: Office of Science and Technology Policy
    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 federal agencies effectively design, implement, and assess open innovation initiatives in line with the practices and key actions identified in our past report, the Director of the Office of Management and Budget, the Director of the Office of Science and Technology Policy, and the Administrator of the General Services Administration should enhance key guidance for open data collaboration initiatives to report on results and lessons learned publicly.

    Agency: General Services 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 help ensure federal agencies effectively design, implement, and assess open innovation initiatives in line with the practices and key actions identified in our past report, the Director of the Office of Management and Budget, the Director of the Office of Science and Technology Policy, and the Administrator of the General Services Administration should enhance key guidance for open data collaboration initiatives to acknowledge and, where appropriate, reward the efforts and achievements of partners and participants.

    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: To help ensure federal agencies effectively design, implement, and assess open innovation initiatives in line with the practices and key actions identified in our past report, the Director of the Office of Management and Budget, the Director of the Office of Science and Technology Policy, and the Administrator of the General Services Administration should enhance key guidance for open data collaboration initiatives to acknowledge and, where appropriate, reward the efforts and achievements of partners and participants.

    Agency: Executive Office of the President: Office of Science and Technology Policy
    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 federal agencies effectively design, implement, and assess open innovation initiatives in line with the practices and key actions identified in our past report, the Director of the Office of Management and Budget, the Director of the Office of Science and Technology Policy, and the Administrator of the General Services Administration should enhance key guidance for open data collaboration initiatives to acknowledge and, where appropriate, reward the efforts and achievements of partners and participants.

    Agency: General Services 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 help ensure federal agencies effectively design, implement, and assess open innovation initiatives in line with the practices and key actions identified in our past report, the Director of the Office of Management and Budget, the Director of the Office of Science and Technology Policy, and the Administrator of the General Services Administration should enhance key guidance for open data collaboration initiatives to seek to maintain communication with, and promote communication among, members of the community.

    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: To help ensure federal agencies effectively design, implement, and assess open innovation initiatives in line with the practices and key actions identified in our past report, the Director of the Office of Management and Budget, the Director of the Office of Science and Technology Policy, and the Administrator of the General Services Administration should enhance key guidance for open data collaboration initiatives to seek to maintain communication with, and promote communication among, members of the community.

    Agency: Executive Office of the President: Office of Science and Technology Policy
    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 federal agencies effectively design, implement, and assess open innovation initiatives in line with the practices and key actions identified in our past report, the Director of the Office of Management and Budget, the Director of the Office of Science and Technology Policy, and the Administrator of the General Services Administration should enhance key guidance for open data collaboration initiatives to seek to maintain communication with, and promote communication among, members of the community.

    Agency: General Services 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 help ensure federal agencies effectively design, implement, and assess open innovation initiatives in line with the practices and key actions identified in our past report, the Administrator of the General Services Administration should enhance key guidance for ideation and open dialogue initiatives to develop a plan that identifies specific implementation tasks and time frames, including those for participant outreach and data collection.

    Agency: General Services 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 help ensure federal agencies effectively design, implement, and assess open innovation initiatives in line with the practices and key actions identified in our past report, the Administrator of the General Services Administration should enhance key guidance for ideation and open dialogue initiatives to hold regular check-ins for those involved in the implementation of the initiative.

    Agency: General Services 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 help ensure federal agencies effectively design, implement, and assess open innovation initiatives in line with the practices and key actions identified in our past report, the Administrator of the General Services Administration should enhance key guidance for ideation and open dialogue initiatives to report on results and lessons learned publicly.

    Agency: General Services 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 help ensure federal agencies effectively design, implement, and assess open innovation initiatives in line with the practices and key actions identified in our past report, the Administrator of the General Services Administration should enhance key guidance for ideation and open dialogue initiatives to acknowledge the efforts and achievements of partners that have contributed to the implementation of an initiative.

    Agency: General Services 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 help ensure federal agencies effectively design, implement, and assess open innovation initiatives in line with the practices and key actions identified in our past report, the Director of the Office of Science and Technology Policy and Administrator of the General Services Administration should enhance key guidance for crowdsourcing and citizen science initiatives to fully reflect the key action to acknowledge the efforts and achievements of partners that have contributed to implementing an initiative.

    Agency: Executive Office of the President: Office of Science and Technology Policy
    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 federal agencies effectively design, implement, and assess open innovation initiatives in line with the practices and key actions identified in our past report, the Director of the Office of Science and Technology Policy and Administrator of the General Services Administration should enhance key guidance for crowdsourcing and citizen science initiatives to fully reflect the key action to acknowledge the efforts and achievements of partners that have contributed to implementing an initiative.

    Agency: General Services 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 help ensure federal agencies effectively design, implement, and assess open innovation initiatives in line with the practices and key actions identified in our past report, the Director of the Office of Management and Budget and the Administrator of the General Services Administration should enhance key guidance for prize competitions and challenges to hold regular check-ins with those involved in the implementation of an initiative.

    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: To help ensure federal agencies effectively design, implement, and assess open innovation initiatives in line with the practices and key actions identified in our past report, the Director of the Office of Management and Budget and the Administrator of the General Services Administration should enhance key guidance for prize competitions and challenges to hold regular check-ins with those involved in the implementation of an initiative.

    Agency: General Services 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 help ensure federal agencies effectively design, implement, and assess open innovation initiatives in line with the practices and key actions identified in our past report, the Director of the Office of Management and Budget and the Administrator of the General Services Administration should enhance key guidance for prize competitions and challenges to acknowledge the efforts and achievements of partners who contributed to the implementation of an initiative.

    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: To help ensure federal agencies effectively design, implement, and assess open innovation initiatives in line with the practices and key actions identified in our past report, the Director of the Office of Management and Budget and the Administrator of the General Services Administration should enhance key guidance for prize competitions and challenges to acknowledge the efforts and achievements of partners who contributed to the implementation of an initiative.

    Agency: General Services Administration
    Status: Open

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

    5 open recommendations
    Recommendation: To help ensure that agency review processes provide frequent, regular opportunities to assess progress on agency priority goals (APG), and are conducted in a manner consistent with GPRA Modernization Act of 2010 (GPRAMA) requirements, OMB guidance, and leading practices, the Secretary of Defense should work with the COO and PIO to modify the Department's review processes to ensure that review meetings are led by the agency head or COO.

    Agency: Department of Defense
    Status: Open

    Comments: In March 2016, the DCMO and DOD Chief Information Officer released a memorandum stating that DOD would no longer hold in-person quarterly reviews of progress on APGs, and that the only issues that would be reviewed are those "requiring specific visibility." This approach is not consistent with the requirements of GPRAMA or OMB guidance, which require agencies to hold in-person, leadership-driven reviews of progress on all APGs at least once each quarter. We will continue to monitor the status of agency actions to address this recommendation.
    Recommendation: To help ensure that agency review processes provide frequent, regular opportunities to assess progress on agency priority goals (APG), and are conducted in a manner consistent with GPRA Modernization Act of 2010 (GPRAMA) requirements, OMB guidance, and leading practices, the Secretary of Defense should work with the COO and PIO to modify the Department's review processes to ensure that review meetings are used to review progress on all APGs at least once a quarter, discuss at-risk goals and improvement strategies, and assess whether specific program activities, policies, or other activities are contributing to goals as planned.

    Agency: Department of Defense
    Status: Open

    Comments: In March 2016 the Deputy Chief Management Officer (DCMO) and DOD Chief Information Officer released a memorandum stating that DOD would no longer hold in-person quarterly reviews of progress on APGs, and that the only issues that would be reviewed are those "requiring specific visibility." This approach is not consistent with the requirements of GPRAMA or OMB guidance, which require that agencies hold in-person reviews of progress on all APGs and identify any necessary improvement strategies at least once each quarter. We will continue to monitor the status of agency actions to address this recommendation.
    Recommendation: To help ensure that agency review processes provide frequent, regular opportunities to assess progress on agency priority goals (APG), and are conducted in a manner consistent with GPRA Modernization Act of 2010 (GPRAMA) requirements, OMB guidance, and leading practices, the Secretary of Defense should work with the COO and PIO to modify the Department's review processes to ensure that review meetings are used by participants to identify, agree upon, document and track follow-up actions.

    Agency: Department of Defense
    Status: Open

    Comments: In March 2016, the DCMO and DOD Chief Information Officer released a memorandum stating that DOD would no longer hold in-person quarterly reviews of progress on agency priority goals (APGs), and that the only issues that would be reviewed are those "requiring specific visibility." This approach is not consistent with OMB guidance or leading practices, which state that agencies should identify follow-up actions and responsible parties for implementing them, and subsequently track their status at in-person reviews at least once each quarter. We will continue to monitor the status of agency actions to address this recommendation.
    Recommendation: To help ensure that agency review processes provide frequent, regular opportunities to assess progress on agency priority goals (APG), and are conducted in a manner consistent with GPRA Modernization Act of 2010 (GPRAMA) requirements, OMB guidance, and leading practices, the Secretary of State should work with the COO and PIO to modify the Department's review processes to ensure that progress on each APG is reviewed in an in-person review meeting at least quarterly.

    Agency: Department of State
    Status: Open

    Comments: According to State Department staff, as of June 2016, the department continues to hold in-person review meetings for APGs involving agency leaders, goal leaders, and other stakeholders only once a year. We will continue to monitor the status of agency actions to address this recommendation.
    Recommendation: To help ensure that agency review processes provide frequent, regular opportunities to assess progress on agency priority goals (APG), and are conducted in a manner consistent with GPRA Modernization Act of 2010 (GPRAMA) requirements, OMB guidance, and leading practices, the Secretary of State should work with the COO and PIO to modify the Department's review processes to ensure that the reviews are led by the agency head or COO.

    Agency: Department of State
    Status: Open

    Comments: According to information provided by State Department officials in June 2016, the department's in-person review meetings continue to be led by the PIO. Although the Deputy Secretary for Management and Resources, who serves as the State Department's COO, receives a quarterly written summary of progress on State's APGs, this approach is not consistent with the requirements of the GPRA Modernization Act (GPRAMA) or Office of Management and Budget (OMB) guidance that the agency head and/or the COO conduct quarterly, in-person reviews. We will continue to monitor the status of agency actions to address this recommendation.
    Director: David Powner
    Phone: (202) 512-9286

    5 open recommendations
    Recommendation: To better ensure that the PortfolioStat initiative improves governmental efficiency and achieves cost savings, the Director of OMB should direct the Federal CIO to ensure that its reports to Congress about the results of IT reform efforts accurately reflect savings generated from all PortfolioStat initiatives, including those associated with FDCCI.

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

    Comments: In July 2016, we followed up with OMB on its efforts to address this recommendation. As of September 1, 2016, we were still waiting for the agency's response.
    Recommendation: To better ensure that the PortfolioStat initiative improves governmental efficiency and achieves cost savings, the Director of OMB should direct the Federal CIO to track agencies' planned savings and use them as a baseline for measuring reported actual savings.

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

    Comments: In July 2016, we followed up with OMB on its efforts to address this recommendation. As of September 1, 2016, we were still waiting for the agency's response.
    Recommendation: To better ensure that the PortfolioStat initiative improves governmental efficiency and achieves cost savings, the Director of OMB should direct the Federal CIO to require agencies to document specifically how the cost savings achieved from PortfolioStat have been reinvested.

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

    Comments: In July 2016, we followed up with OMB on its efforts to address this recommendation. As of September 1, 2016, we were still waiting for the agency's response.
    Recommendation: To better ensure that the PortfolioStat initiative improves governmental efficiency and achieves cost savings, the Director of OMB should direct the Federal CIO to establish time frames for completing assigned PortfolioStat action items and hold agencies accountable for meeting those time frames.

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

    Comments: In July 2016, we followed up with OMB on its efforts to address this recommendation. As of September 1, 2016, we were still waiting for the agency's response.
    Recommendation: The Secretary of Defense should direct the Chief Information Officer to revisit the 25 cost initiatives GAO reported in GAO-14-65 to identify those that have achieved savings and cost avoidances and report those savings and avoidances to OMB.

    Agency: Department of Defense
    Status: Open

    Comments: In March 2016, during our review of federal agencies' efforts to rationalize their portfolio of software applications, the department reported that it does not collect data specifically on savings and cost avoidance associated with the business and enterprise IT applications that comprise most of the 25 cost initiatives reported in GAO-14-65. We will continue to follow up with the department on this recommendation.
    Director: David A. Powner
    Phone: (202) 512-9286

    3 open recommendations
    Recommendation: To better facilitate the coordination of--and accountability for--the estimated billions of dollars in federal geospatial investments, to reduce duplication, and, specifically, to make progress toward an effective national infrastructure and to improve oversight on federal spending on geospatial data and assets, the Director of OMB should improve oversight of progress on the NSDI by requiring federal agencies to report on their efforts to establish and implement policies for identifying geospatial metadata on the Geospatial Platform and their procedures for utilizing the Marketplace feature of the Geospatial Platform before making new investments in geospatial data.

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

    Comments: As of September 7, 2017, OMB had not yet taken steps to require all federal agencies that invest in geospatial data to report on their efforts to establish and implement policies and procedures for utilizing the Geospatial Platform before making new investments in geospatial data. OMB officials in stated in December 2016 that they were in discussion with the Federal Geographic Data Committee (FGDC) on how to best address this issue, possibly in future guidance. On September 7, 2017, OMB officials stated that there have been no changes to the status of this recommendation, but that they anticipate the recommendation will be considered further once the new FGDC Steering Committee leadership and membership are in place; and the NSDI Strategic Plan actions and the potential for a new geospatial policy update are determined. However, OMB did not provide anticipated dates for these activities.
    Recommendation: To better facilitate the coordination of--and accountability for--the estimated billions of dollars in federal geospatial investments, to reduce duplication, and to help ensure the success of departmental efforts to improve geospatial coordination and reduce duplication, the Secretary of Agriculture should direct the designated senior agency official for geospatial information to develop and implement internal procedures to ensure that it accesses the Geospatial Platform Marketplace before it expends funds to collect or produce new geospatial data to determine (1) whether the information has already been collected by others and (2) whether cooperative efforts to obtain the data are possible.

    Agency: Department of Agriculture
    Status: Open

    Comments: The United States Department of Agriculture (Agriculture) issued a departmental regulation in August 2016 covering enterprise geospatial data management. The regulation applies to all Agriculture agencies, organizations and contractors, and addresses all geospatial authoritative data sources. It states that all Agriculture agencies and staff offices will follow documented procedures approved by the Office of the Chief Information Officer (OCIO) to conduct a formal search of the Geospatial Marketplace prior to expending funds for geospatial data acquisitions. However, Agriculture has yet to provide the OCIO-approved documented procedures, or evidence of their implementation. According to an Agriculture official in July 2017, the new procedures are under review, and they hope to have implemented them by the end of December 2017.
    Recommendation: To increase coordination between various levels of government and reduce duplication of effort, resources, and costs associated with collecting and maintaining accurate address data, Congress should consider assessing the impact of the disclosure restrictions of Section 9 of Title 13 and Section 412 of Title 39 of the U.S. Code in moving toward a national geospatial address database. If warranted, Congress should consider revising those statutes to authorize the limited release of addresses, without any personally identifiable information, specifically for geospatial purposes. Such a change, if deemed appropriate, could potentially result in significant savings across federal, state, and local governments.

    Agency: Congress
    Status: Open

    Comments: There has been no legislative action identified as of August 16, 2017. Addressing this action, which GAO suggested in February 2015, could increase coordination between various levels of government and reduce duplication of effort, resources, and costs associated with collecting and maintaining accurate address data.
    Director: Gerald L. Dillingham, Ph.D.
    Phone: (202) 512-2834

    2 open recommendations
    Recommendation: If, in the next authorization for FAA, Congress chooses to mandate that FAA take actions to streamline and reform the agency, Congress may wish to consider requiring FAA to (1) track measures of and (2) report to Congress on the actual results of such efforts.

    Agency: Congress
    Status: Open

    Comments: FAA's authorization expired at the end of Fiscal Year 2015. As of May 2017, Congress has passed several FAA authorization extensions that did not include any actions related to this matter. We will continue to monitor legislation, and when we determine what steps the Congress has taken regarding this matter, we will provide updated information.
    Recommendation: To better enable FAA to track, aggregate, and report on the results of its streamlining and reform initiatives, the Secretary of Transportation should direct FAA to develop a mechanism to capture the results of its efficiency initiatives in its planned database for process improvements. Measures of results might include, for example, cost savings, timeliness, or customer service metrics, which may be common to several types of process improvement efforts and therefore facilitate aggregation across improvements.

    Agency: Department of Transportation
    Status: Open

    Comments: As of May 2017, FAA expanded its existing data repository to include results of the efficiency initiatives, but no realized results or benefits have yet been entered into the data repository. GAO will continue to monitor the status of this recommendation.
    Director: Maurer, Diana C
    Phone: (202) 512-8777

    8 open recommendations
    including 8 priority recommendations
    Recommendation: To better ensure that FBI whistleblowers have access to recourse under DOJ's regulations should the individuals experience retaliation, and to minimize the possibility of discouraging future potential whistleblowers, the Attorney General should clarify in all current relevant DOJ guidance and communications, including FBI guidance and communications, to whom FBI employees may make protected disclosures and, further, explicitly state that employees will not have access to recourse if they experience retaliation for reporting alleged wrongdoing to someone not designated in DOJ's regulations.

    Agency: Department of Justice
    Status: Open
    Priority recommendation

    Comments: As of March 1, 2017, the Department of Justice (DOJ) has not responded to GAO requests for information on any efforts DOJ has taken to address this recommendation.
    Recommendation: To ensure that complainants receive the periodic updates that they are entitled to and need to determine next steps for their complaint, such as whether or not to seek corrective action from OARM, Counsel, DOJ-OPR should tailor its new case management system or otherwise develop an oversight mechanism to capture information on the office's compliance with regulatory requirements and, further, use that information to monitor and identify opportunities to improve DOJ-OPR's compliance with regulatory requirements.

    Agency: Department of Justice: Office of Professional Responsibility
    Status: Open
    Priority recommendation

    Comments: As of March 1, 2017, the Department of Justice (DOJ) has not responded to GAO requests for information on any efforts DOJ has taken to address this recommendation.
    Recommendation: To better ensure that DOJ is fulfilling its commitment to improving efficiency in handling these complaints, Office of Attorney Recruitment and Management (OARM) and Office of the Deputy Attorney General (ODAG) should provide parties with an estimated time frame for returning each decision, including whether the complaint meets threshold regulatory requirements, merits, and appeals. If the time frame shifts, OARM and ODAG should timely communicate a revised estimate to the parties.

    Agency: Department of Justice: Office of the Deputy Attorney General
    Status: Open
    Priority recommendation

    Comments: As of March 1, 2017, the Department of Justice (DOJ) has not responded to GAO requests for information on any efforts DOJ has taken to address this recommendation.
    Recommendation: To better ensure that DOJ is fulfilling its commitment to improving efficiency in handling these complaints, Office of Attorney Recruitment and Management (OARM) and Office of the Deputy Attorney General (ODAG) should provide parties with an estimated time frame for returning each decision, including whether the complaint meets threshold regulatory requirements, merits, and appeals. If the time frame shifts, OARM and ODAG should timely communicate a revised estimate to the parties.

    Agency: Department of Justice: Justice Management Division: Human Resources and Administration: Office of Attorney Recruitment and Management
    Status: Open
    Priority recommendation

    Comments: As of March 1, 2017, the Department of Justice (DOJ) has not responded to GAO requests for information on any efforts DOJ has taken to address this recommendation.
    Recommendation: To better ensure that DOJ is fulfilling its commitment to improving efficiency in handling these complaints, DOJ Office of Professional Responsibility (DOJ-OPR), Office of the Inspector General, OARM, and ODAG should jointly assess the impact of ongoing and planned efforts to reduce the duration of FBI whistleblower retaliation complaints throughout the entire investigation, adjudication, and appeal process to ensure that these changes are in fact shortening total complaint length, without sacrificing quality.

    Agency: Department of Justice: Office of the Deputy Attorney General
    Status: Open
    Priority recommendation

    Comments: As of March 1, 2017, the Department of Justice (DOJ) has not responded to GAO requests for information on any efforts DOJ has taken to address this recommendation.
    Recommendation: To better ensure that DOJ is fulfilling its commitment to improving efficiency in handling these complaints, DOJ Office of Professional Responsibility (DOJ-OPR), Office of the Inspector General, OARM, and ODAG should jointly assess the impact of ongoing and planned efforts to reduce the duration of FBI whistleblower retaliation complaints throughout the entire investigation, adjudication, and appeal process to ensure that these changes are in fact shortening total complaint length, without sacrificing quality.

    Agency: Department of Justice: Justice Management Division: Human Resources and Administration: Office of Attorney Recruitment and Management
    Status: Open
    Priority recommendation

    Comments: As of March 1, 2017, the Department of Justice (DOJ) has not responded to GAO requests for information on any efforts DOJ has taken to address this recommendation.
    Recommendation: To better ensure that DOJ is fulfilling its commitment to improving efficiency in handling these complaints, DOJ Office of Professional Responsibility (DOJ-OPR), Office of the Inspector General, OARM, and ODAG should jointly assess the impact of ongoing and planned efforts to reduce the duration of FBI whistleblower retaliation complaints throughout the entire investigation, adjudication, and appeal process to ensure that these changes are in fact shortening total complaint length, without sacrificing quality.

    Agency: Department of Justice: Office of Professional Responsibility
    Status: Open
    Priority recommendation

    Comments: As of March 1, 2017, the Department of Justice (DOJ) has not responded to GAO requests for information on any efforts DOJ has taken to address this recommendation.
    Recommendation: To better ensure that DOJ is fulfilling its commitment to improving efficiency in handling these complaints, DOJ Office of Professional Responsibility (DOJ-OPR), Office of the Inspector General, OARM, and ODAG should jointly assess the impact of ongoing and planned efforts to reduce the duration of FBI whistleblower retaliation complaints throughout the entire investigation, adjudication, and appeal process to ensure that these changes are in fact shortening total complaint length, without sacrificing quality.

    Agency: Department of Justice: Office of Inspector General
    Status: Open
    Priority recommendation

    Comments: As of March 1, 2017, GAO has not received information from the Department of Justice about any steps taken to address this recommendation.
    Director: J. Christopher Mihm
    Phone: (202) 512-6806

    8 open recommendations
    including 2 priority recommendations
    Recommendation: To ensure the effective implementation of federal program inventory requirements and to make the inventories more useful, the Director of OMB should, to better present a more coherent picture of all federal programs, revise relevant guidance to direct agencies to collaborate with each other in defining and identifying programs that contribute to common outcomes.

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

    Comments: In June 2016, Office of Management and Budget (OMB) staff stated that they have not taken any actions in response to our recommendations related to the federal program inventory, as they continue to determine how best to implement inventory requirements in coordination with those of the Digital Accountability and Transparency Act of 2014 (DATA Act). In our July 2015 testimony on DATA Act implementation, we recommended that OMB accelerate efforts to determine how best to merge DATA Act purposes and requirements with the GPRAMA requirement to produce a federal program inventory (see GAO-15-752T). However, at the same hearing, the Acting Deputy Director for Management and Controller at OMB stated that, because the staff that would be involved in working on the program inventories were heavily involved in DATA Act implementation, he would not expect an update of the program inventories to happen before May 2017.
    Recommendation: To ensure the effective implementation of federal program inventory requirements and to make the inventories more useful, the Director of OMB should, to better present a more coherent picture of all federal programs, revise relevant guidance to provide a time frame for what constitutes "persistent over time" that agencies can use as a decision rule for whether to include short-term efforts as programs.

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

    Comments: In June 2016, Office of Management and Budget (OMB) staff stated that they have not taken any actions in response to our recommendations related to the federal program inventory, as they continue to determine how best to implement inventory requirements in coordination with those of the Digital Accountability and Transparency Act of 2014 (DATA Act). In our July 2015 testimony on DATA Act implementation, we recommended that OMB accelerate efforts to determine how best to merge DATA Act purposes and requirements with the GPRAMA requirement to produce a federal program inventory (see GAO-15-752T). However, at the same hearing, the Acting Deputy Director for Management and Controller at OMB stated that, because the staff that would be involved in working on the program inventories were heavily involved in DATA Act implementation, he would not expect an update of the program inventories to happen before May 2017.
    Recommendation: To ensure the effective implementation of federal program inventory requirements and to make the inventories more useful, the Director of OMB should, to better present a more coherent picture of all federal programs, define plans for when additional agencies will be required to develop program inventories.

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

    Comments: In June 2016, Office of Management and Budget (OMB) staff stated that they have not taken any actions in response to our recommendations related to the federal program inventory, as they continue to determine how best to implement inventory requirements in coordination with those of the Digital Accountability and Transparency Act of 2014 (DATA Act). In our July 2015 testimony on DATA Act implementation, we recommended that OMB accelerate efforts to determine how best to merge DATA Act purposes and requirements with the GPRAMA requirement to produce a federal program inventory (see GAO-15-752T). However, at the same hearing, the Acting Deputy Director for Management and Controller at OMB stated that, because the staff that would be involved in working on the program inventories were heavily involved in DATA Act implementation, he would not expect an update of the program inventories to happen before May 2017.
    Recommendation: To ensure the effective implementation of federal program inventory requirements and to make the inventories more useful, the Director of OMB should, to better present a more coherent picture of all federal programs, include tax expenditures in the federal program inventory effort by designating tax expenditure as a program type in relevant guidance.

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

    Comments: As of March 2017, OMB had not taken action to include tax expenditures in the federal program inventory, as GAO recommended in October 2014. The GPRA Modernization Act of 2010 (GPRAMA) requires OMB to publish a list of all federal programs on a central, government-wide website. The federal program inventory is the primary tool for agencies to identify programs that contribute to their goals, according to OMB?s guidance. By including tax expenditures in the inventory, OMB could help ensure that agencies are properly identifying the contributions of tax expenditures to the achievement of their goals. Although OMB published an initial inventory covering the programs of 24 federal agencies in May 2013, OMB decided to postpone further development of the inventory in order to coordinate with the implementation of the Digital Accountability and Transparency Act of 2014 (DATA Act). In July 2015, GAO recommended that OMB accelerate efforts to merge DATA Act purposes with the production of a federal program inventory. In June 2016, OMB staff said they continue to determine how best to implement the program inventory requirements in coordination with those of the DATA Act; OMB staff said there was no update as of March 2017. Without including tax expenditures in the inventory, OMB is missing an important opportunity to increase the transparency of tax expenditures and the outcomes to which they contribute.
    Recommendation: To ensure the effective implementation of federal program inventory requirements and to make the inventories more useful, the Director of OMB should, to better present a more coherent picture of all federal programs, include tax expenditures in the federal program inventory effort by developing, in coordination with the Secretary of the Treasury, a tax expenditure inventory that identifies each tax expenditure and provides a description of how the tax expenditure is defined, its purpose, and related performance and budget information.

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

    Comments: As of March 2017, OMB had not taken action to include tax expenditures in the federal program inventory, as GAO recommended in October 2014. The GPRA Modernization Act of 2010 (GPRAMA) requires OMB to publish a list of all federal programs on a central, government-wide website. The federal program inventory is the primary tool for agencies to identify programs that contribute to their goals, according to OMB?s guidance. By including tax expenditures in the inventory, OMB could help ensure that agencies are properly identifying the contributions of tax expenditures to the achievement of their goals. Although OMB published an initial inventory covering the programs of 24 federal agencies in May 2013, OMB decided to postpone further development of the inventory in order to coordinate with the implementation of the Digital Accountability and Transparency Act of 2014 (DATA Act). In July 2015, GAO recommended that OMB accelerate efforts to merge DATA Act purposes with the production of a federal program inventory. In June 2016, OMB staff said they continue to determine how best to implement the program inventory requirements in coordination with those of the DATA Act; OMB staff said there was no update as of March 2017. Without including tax expenditures in the inventory, OMB is missing an important opportunity to increase the transparency of tax expenditures and the outcomes to which they contribute.
    Recommendation: To ensure the effective implementation of federal program inventory requirements and to make the inventories more useful, the Director of OMB should, to help ensure that the information agencies provide in their inventories is useful to federal decision makers and key stakeholders, and to provide greater transparency and ensure consistency in federal program funding and performance information, revise relevant guidance to direct agencies to consult with relevant congressional committees and stakeholders on their program definition approach and identified programs when developing or updating their inventories.

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

    Comments: In June 2016, Office of Management and Budget (OMB) staff stated that they have not taken any actions in response to our recommendations related to the federal program inventory, as they continue to determine how best to implement inventory requirements in coordination with those of the Digital Accountability and Transparency Act of 2014 (DATA Act). In our July 2015 testimony on DATA Act implementation, we recommended that OMB accelerate efforts to determine how best to merge DATA Act purposes and requirements with the GPRAMA requirement to produce a federal program inventory (see GAO-15-752T). However, at the same hearing, the Acting Deputy Director for Management and Controller at OMB stated that, because the staff that would be involved in working on the program inventories were heavily involved in DATA Act implementation, he would not expect an update of the program inventories to happen before May 2017.
    Recommendation: To ensure the effective implementation of federal program inventory requirements and to make the inventories more useful, the Director of OMB should, to help ensure that the information agencies provide in their inventories is useful to federal decision makers and key stakeholders, and to provide greater transparency and ensure consistency in federal program funding and performance information, revise relevant guidance to direct agencies to identify in their inventories the performance goal(s) to which each program contributes.

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

    Comments: In June 2016, Office of Management and Budget (OMB) staff stated that they have not taken any actions in response to our recommendations related to the federal program inventory, as they continue to determine how best to implement inventory requirements in coordination with those of the Digital Accountability and Transparency Act of 2014 (DATA Act). In our July 2015 testimony on DATA Act implementation, we recommended that OMB accelerate efforts to determine how best to merge DATA Act purposes and requirements with the GPRAMA requirement to produce a federal program inventory (see GAO-15-752T). However, at the same hearing, the Acting Deputy Director for Management and Controller at OMB stated that, because the staff that would be involved in working on the program inventories were heavily involved in DATA Act implementation, he would not expect an update of the program inventories to happen before May 2017.
    Recommendation: To ensure the effective implementation of federal program inventory requirements and to make the inventories more useful, the Director of OMB should, to help ensure that the information agencies provide in their inventories is useful to federal decision makers and key stakeholders, and to provide greater transparency and ensure consistency in federal program funding and performance information, ensure, during OMB reviews of inventories, that agencies consistently identify, as applicable, the strategic goals, strategic objectives, agency priority goals, and cross-agency priority goals each program supports.

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

    Comments: In June 2016, Office of Management and Budget (OMB) staff stated that they have not taken any actions in response to our recommendations related to the federal program inventory, as they continue to determine how best to implement inventory requirements in coordination with those of the Digital Accountability and Transparency Act of 2014 (DATA Act). In our July 2015 testimony on DATA Act implementation, we recommended that OMB accelerate efforts to determine how best to merge DATA Act purposes and requirements with the GPRAMA requirement to produce a federal program inventory (see GAO-15-752T). However, at the same hearing, the Acting Deputy Director for Management and Controller at OMB stated that, because the staff that would be involved in working on the program inventories were heavily involved in DATA Act implementation, he would not expect an update of the program inventories to happen before May 2017.
    Director: David A. Powner
    Phone: (202) 512-9286

    10 open recommendations
    including 2 priority recommendations
    Recommendation: The Secretaries of HHS, the Interior, Justice, and Labor, and the Administrators of GSA and NASA should complete action plans for addressing their challenges in reporting cost savings, as discussed in this report.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: The Department of Health and Human Services agreed with, and has taken initial steps to implement, our recommendation. In June 2015, the department reported that it had begun an effort to calculate the tangible cost savings and avoidances derived from closing over 50 data centers as part of its data center consolidation efforts. As of March 2017, the department reported that it had closed a total of 74 data centers and had identified $6.64 million in cost savings and avoidances, which is approximately $2.30 million more than what we reported in September 2014. However, the identified cost savings does not include any savings from fiscal years 2015 or 2016. Accordingly, we conclude the department has not yet completed efforts to address challenges in calculating cost savings and avoidances. We will continue to evaluate the department's progress in implementing this recommendation.
    Recommendation: The Secretaries of HHS, the Interior, Justice, and Labor, and the Administrators of GSA and NASA should complete action plans for addressing their challenges in reporting cost savings, as discussed in this report.

    Agency: Department of the Interior
    Status: Open

    Comments: The Department of the Interior agreed with, and has taken initial steps to implement, our recommendation. Specifically, in December 2014, the Interior's Deputy Assistant Secretary for Policy, Management and Budget established a series of steps toward addressing our recommendation. The steps include, for example, consolidating and streamlining data center consolidation reporting processes, developing a template that all department bureaus and offices are required to use, and issuing a directive requiring consistent reporting for all data center cost savings and avoidances. In addition, the department submitted a Data Center Optimization Initiative strategic plan to the Office of Management and Budget (OMB) in September 2016. In the plan, the department reported closing 53 data centers and achieving $4.4 million in cost savings and avoidances in fiscal year 2016. However, the plan does not indicate how the department will address identified challenges nor does it indicate whether the department has successfully implemented its directive on consistent monitoring of cost savings and avoidances. We will continue to evaluate the department's progress in implementing this recommendation.
    Recommendation: The Secretaries of HHS, the Interior, Justice, and Labor, and the Administrators of GSA and NASA should complete action plans for addressing their challenges in reporting cost savings, as discussed in this report.

    Agency: Department of Labor
    Status: Open

    Comments: The Department of Labor agreed with, and has taken initial steps to implement, our recommendation. In September 2015, the department stated that its Office of the Chief Information Officer was working to develop an enterprise data center inventory as part of the department-wide Data Center Consolidation Initiative Working Group. In September 2016, the department submitted its Data Center Optimization Initiative plan to the Office of Management and Budget. The plan reported that the department had closed 28 non-tiered data centers in fiscal year 2016 and indicated that the department had historical cost savings of $4.85 million to date. However, as of March 2017, the department had not yet reported any resulting cost savings or avoidances in its quarterly report to OMB. We will continue to evaluate the department's progress in implementing this recommendation.
    Recommendation: The Secretaries of Agriculture, Commerce, Defense, Energy, the Interior, Transportation, the Treasury, and Department of Veterans Affairs; the Administrators of the Environmental Protection Agency and NASA; and the Director of the Office of Personnel Management should direct responsible officials to report all data center consolidation cost savings and avoidances to OMB in accordance with established guidance.

    Agency: Department of Agriculture
    Status: Open

    Comments: The Department of Agriculture agreed with, and has taken initial steps to implement, our recommendation. In September 2014, we found that the department reported fiscal year 2012 through 2015 cost savings and avoidances of $244.17 million to GAO, but had only reported $71.20 million to the Office of Management and Budget (OMB)--a difference of approximately $172.97 million. Moreover, as of March 2017, the department still had not yet fully reported its savings to OMB, as we recommended. Specifically, the department had reported a total of about $25.07 million in cost savings and avoidances to OMB from fiscal years 2012 to 2016--an amount that is approximately $219.1 million short of the total savings and avoidances that the department had reported to GAO as of September 2014. We will continue to evaluate the department's progress in implementing this recommendation.
    Recommendation: The Secretaries of Agriculture, Commerce, Defense, Energy, the Interior, Transportation, the Treasury, and Department of Veterans Affairs; the Administrators of the Environmental Protection Agency and NASA; and the Director of the Office of Personnel Management should direct responsible officials to report all data center consolidation cost savings and avoidances to OMB in accordance with established guidance.

    Agency: Department of Defense
    Status: Open
    Priority recommendation

    Comments: DOD concurred with, and has taken initial steps to implement, our priority recommendation. In March 2016, we determined that the department had identified a total of about $1.07 billion in data center consolidation cost savings from fiscal year 2012 through 2016. However, as of March 2017, the department had not yet fully reported its savings to the Office of Management and Budget, as we recommended. Specifically, as of June 2016, the department reported $859 million in savings to the Office of Management and Budget--an amount $211 million less than the $1.07 billion previously reported to us. However, as of March 2017, the department only reported $331 million to the Office of Management and Budget--a decrease of $528 million and $739 million less than what was previously reported to us. In light of the department's considerable planned savings, and the significant decrease in what is being reported, full and accurate reporting by the department is critical toward ensuring that the Office of Management and Budget and Congress have the ability to oversee DOD's progress against key data center consolidation initiative goals.
    Recommendation: The Secretaries of Agriculture, Commerce, Defense, Energy, the Interior, Transportation, the Treasury, and Department of Veterans Affairs; the Administrators of the Environmental Protection Agency and NASA; and the Director of the Office of Personnel Management should direct responsible officials to report all data center consolidation cost savings and avoidances to OMB in accordance with established guidance.

    Agency: Department of the Interior
    Status: Open

    Comments: The Department of the Interior agreed with, and has taken initial steps to implement, our recommendation. In September 2014, we found that the department had reported fiscal year 2012 to 2015 cost savings and avoidances of $84.42 million to GAO, but had only reported $13.59 million to OMB--a difference of approximately $70.83 million. Moreover, as of February 2017, the department had not yet fully reported its savings to OMB, as we recommended. Specifically, the department had reported a total of about $13.61 million in cost savings and avoidances to OMB from fiscal years 2012 to 2016--an amount that is approximately $70.81 million short of the total savings and avoidances that the department had reported to GAO as of September 2014. We will continue to evaluate the department's progress in implementing this recommendation.
    Recommendation: The Secretaries of Agriculture, Commerce, Defense, Energy, the Interior, Transportation, the Treasury, and Department of Veterans Affairs; the Administrators of the Environmental Protection Agency and NASA; and the Director of the Office of Personnel Management should direct responsible officials to report all data center consolidation cost savings and avoidances to OMB in accordance with established guidance.

    Agency: Department of Transportation
    Status: Open

    Comments: The Department of Transportation agreed with our recommendation, but had not yet taken steps to implement it. In September 2014, we found that the department had reported fiscal year 2012 to 2015 cost savings and avoidances of $140.18 million to GAO, but had only reported $7.36 million to OMB--a difference of approximately $132.82 million. However, in February 2017, the department had still only reported a total of $4.89 million in data center consolidation savings and avoidance to OMB. We will continue to evaluate the department's progress in implementing this recommendation.
    Recommendation: The Secretaries of Agriculture, Commerce, Defense, Energy, the Interior, Transportation, the Treasury, and Department of Veterans Affairs; the Administrators of the Environmental Protection Agency and NASA; and the Director of the Office of Personnel Management should direct responsible officials to report all data center consolidation cost savings and avoidances to OMB in accordance with established guidance.

    Agency: Department of the Treasury
    Status: Open
    Priority recommendation

    Comments: Treasury did not comment on this recommendation and has not comprehensively reported cost savings and avoidances, as we recommended. For example, as of March 2017, Treasury had reported about $1.14 billion in data center consolidation-related cost avoidances in its quarterly report to OMB--an increase of about $734 million compared to a previous report. However, the department has not yet reported to OMB other cost avoidances totaling about $210 million that the department had previously reported to us. We will continue to monitor Treasury's progress against this recommendation.
    Recommendation: The Secretaries of Agriculture, Commerce, Defense, Energy, the Interior, Transportation, the Treasury, and Department of Veterans Affairs; the Administrators of the Environmental Protection Agency and NASA; and the Director of the Office of Personnel Management should direct responsible officials to report all data center consolidation cost savings and avoidances to OMB in accordance with established guidance.

    Agency: Office of Personnel Management
    Status: Open

    Comments: The Office of Personnel Management agreed with our recommendation, but has not yet taken steps to implement it. In September 2014, we found that the agency had reported fiscal year 2012 to 2015 cost savings and avoidances of $3.40 million to GAO, but had not reported any of its savings and avoidances to the Office of Management and Budget as required. As of March 2017, the agency had not yet reported any data center consolidation cost savings and avoidances to the Office of Management and Budget. We will continue to evaluate the agency's progress in implementing this recommendation.
    Recommendation: To better ensure that the Federal Data Center Consolidation Initiative (FDCCI) improves governmental efficiency and achieves cost savings, the Director of OMB should direct the Federal chief information officer (CIO) to utilize the existing PortfolioStat review sessions to assist the Department of Health and Human Services (HHS), Interior, Justice, Labor, the General Services Administration (GSA), and the National Aeronautics and Space Administration (NASA) in identifying data center consolidation cost savings opportunities.

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

    Comments: The Office of Management and Budget (OMB) agreed with, and has taken initial steps to implement, our recommendation. Specifically, in June 2015, OMB issued a memorandum that discussed the fiscal year 2015 PortfolioStat requirements, including that agencies should hold PortfolioStat sessions on a quarterly basis (versus annually, as done previously) with OMB, the agency chief information officer, and other attendees. The memorandum also stated that, during these sessions, agencies are expected to discuss a strategy to reduce duplication and waste within the IT portfolio of the agency, identify projected cost savings resulting from such strategy, and identify ways to increase the efficiency and effectiveness of IT investments, among other things. However, as of March 2017, several agencies were still reporting limited savings from their consolidation efforts. For example, the Department of Transportation reported closing 146 data centers through February 2017, but had reported only $4.9 million in savings. As another example, the Department of Labor reported closing 25 data centers through February 2017, but reported no resulting cost savings. Until OMB assists these agencies with limited or no cost savings reported, they may not be able to identify the full extent of savings from their consolidation efforts. We will continue to evaluate OMB's progress in implementing this recommendation.
    Director: Mihm, J Christopher
    Phone: (202)512-3236

    1 open recommendations
    Recommendation: To better leverage agency quarterly performance reviews as a mechanism to manage performance toward agency priority and other agency-level performance goals, the Director of the Office of Management and Budget should work with the Performance Improvement Council and other relevant groups to identify and share promising practices to help agencies extend their quarterly performance reviews to include, as relevant, representatives from outside organizations that contribute to achieving their agency performance goals.

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

    Comments: Staff from the Office of Management and Budget (OMB) and the Performance Improvement Council (PIC) have taken little action to address this recommendation, according to information they shared in May 2016. OMB staff said that while they have found it is useful to engage external stakeholders in improving program delivery at times, agencies view reviews as internal agency management meetings. Thus, they believe it would not always be appropriate to regularly include external representatives. According to PIC staff, the PIC continues to work with agencies to identify examples where agencies have included representatives from outside organizations in quarterly reviews, and to identify promising practices based on those experiences. As those promising practices are identified, PIC staff plan to disseminate them through the PIC Internal Reviews Working Group and other venues. We will continue to monitor progress.
    Director: White, James R
    Phone: (202)512-3000

    1 open recommendations
    Recommendation: Congressmay wish to consider amending the Internal Revenue Code to authorize IRS to assess penalties on preparers for failure to comply with section 6011(e)(3).

    Agency: Congress
    Status: Open

    Comments: A bill was introduced on June 28, 2011, which would have amended electronic filing requirements for paid preparers. This included language amending section 6695 of the Internal Revenue Code to include a penalty of $50 for failure to electronically file returns under section 6011 (e)(3). However, this bill was never enacted. As of March 2017, there are no bills pending that would provide IRS with authority to penalize paid preparers for failure to electronically file returns as GAO recommended
    Director: Mctigue Jr, James R
    Phone: (202) 512-7968

    5 open recommendations
    including 2 priority recommendations
    Recommendation: To ensure that policymakers and the public have the necessary information to make informed decisions and to improve the progress toward exercising greater scrutiny of tax expenditures, the Director of the Office of Management and Budget (OMB), in consultation with the Secretary of the Treasury, should resume presenting tax expenditures in the budget together with related outlay programs to show a truer picture of the federal support within a mission area.

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

    Comments: No executive action taken. OMB had not presented tax expenditures in the budget together with the related outlay programs in the fiscal year 2018 budget released in May 2017. OMB did not agree that GAO's September 2005 recommendation is necessary and stated that presenting information on tax expenditures together with related outlay programs is not useful for budgeting and that such a presentation is not part of the congressional budget process. However, the Congressional Budget Act of 1974 requires a list of tax expenditures, including special tax credits, deductions, exclusions, exemptions, deferrals, and preferential tax rates. Whereas OMB favors reporting tax expenditures separately from the rest of the budget, GAO has reported that an integrated presentation is also useful to show the relative magnitude of tax expenditures compared to spending and credit programs across mission areas. OMB previously presented tax expenditure sums alongside outlays and credit activity for each budget function in the federal budget from fiscal year 1998 through fiscal year 2002, but discontinued the practice. Tax expenditures resulted in $1.4 trillion in forgone revenue in fiscal year 2016, more than the discretionary spending level that year.
    Recommendation: To ensure that policymakers and the public have the necessary information to make informed decisions and to improve the progress toward exercising greater scrutiny of tax expenditures, the Director of OMB, in consultation with the Secretary of the Treasury, should require that tax expenditures be included in the PART process and any future such budget and performance review processes so that tax expenditures are considered along with related outlay programs in determining the adequacy of federal efforts to achieve national objectives.

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

    Comments: OMB made some progress in including tax expenditures along with related outlay programs in the executive branch's budget and performance review processes, as GAO recommended in September 2005, but as of July 2017, OMB had not developed a systematic approach for conducting such reviews. The President's fiscal year 2012 budget stated that the administration would work toward examining the objectives and effects of the wide range of tax expenditures in the budget. The GPRA Modernization Act of 2010 (GPRAMA) requires OMB and the agencies to identify the relevant tax expenditures that contribute to each crosscutting priority goal. Beginning with its August 2012 update to Circular No. A-11 with guidance for implementing GPRAMA and continuing in subsequent annual updates, OMB has directed agencies to identify tax expenditures that contribute to each of their agency priority goals. Beginning with the July 2013 update, OMB expanded its guidance to include identifying these contributions to agency strategic objectives. In both its July 2013 and July 2014 guidance, OMB stated that it planned to work with the Department of the Treasury (Treasury) and agencies to facilitate alignment of tax expenditure information with agency priority goals and strategic objectives. However, in its June 2015 update of this guidance, OMB removed the language about working with Treasury and agencies to align tax expenditures with agency goals. OMB staff told GAO in July 2017 that it was not an effort they were pursuing due to competing priorities, as well as capacity and resource constraints. OMB's July 2017 guidance still requires agencies to identify tax expenditures that contribute to their agency priority goals and strategic objectives.
    Recommendation: To ensure that policymakers and the public have the necessary information to make informed decisions and to improve the progress toward exercising greater scrutiny of tax expenditures, the Director of OMB, in consultation with the Secretary of the Treasury, should develop and implement a framework for conducting performance reviews of tax expenditures. In developing the framework, the Director should (1) determine which agencies will have leadership responsibilities to review tax expenditures, how reviews will be coordinated among agencies with related responsibilities, and how to address the lack of credible performance information on tax expenditures; (2) set a schedule for conducting tax expenditure evaluations; (3) re-establish appropriate methods to test the overall evaluation framework and make improvements as experience is gained; and (4) to identify any additional resources that may be needed for tax expenditure reviews.

    Agency: Department of the Treasury
    Status: Open
    Priority recommendation

    Comments: No executive action taken. As of the last President's budget released in May 2017, the Director of OMB had not developed a framework for reviewing tax expenditure performance, as GAO recommended in June 1994 and again in September 2005. Since their initial efforts in 1997 and 1999 to outline a framework for evaluating tax expenditures and preliminary performance measures, OMB and the Department of the Treasury have ceased to make progress and retreated from setting a schedule for evaluating tax expenditures.The President's fiscal year 2012 budget stated that developing an evaluation framework is a significant challenge due to limited data availability and analytical constraints of isolating the effect of any single program. The administration planned to focus on addressing some of these challenges so it can work toward crosscutting analyses that examine tax expenditures alongside related spending programs. However, OMB and Treasury have not reported on progress on this recommendation since the President's fiscal year 2012 budget.
    Recommendation: To ensure that policymakers and the public have the necessary information to make informed decisions and to improve the progress toward exercising greater scrutiny of tax expenditures, the Director of OMB, in consultation with the Secretary of the Treasury, should develop and implement a framework for conducting performance reviews of tax expenditures. In developing the framework, the Director should (1) determine which agencies will have leadership responsibilities to review tax expenditures, how reviews will be coordinated among agencies with related responsibilities, and how to address the lack of credible performance information on tax expenditures; (2) set a schedule for conducting tax expenditure evaluations; (3) re-establish appropriate methods to test the overall evaluation framework and make improvements as experience is gained; and (4) to identify any additional resources that may be needed for tax expenditure reviews.

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

    Comments: No executive action taken. As of the last President's budget released in May 2017, the Director of OMB had not developed a framework for reviewing tax expenditure performance, as GAO recommended in June 1994 and again in September 2005. Since their initial efforts in 1997 and 1999 to outline a framework for evaluating tax expenditures and preliminary performance measures, OMB and the Department of the Treasury have ceased to make progress and retreated from setting a schedule for evaluating tax expenditures. The President's fiscal year 2012 budget stated that developing an evaluation framework is a significant challenge due to limited data availability and analytical constraints of isolating the effect of any single program. The administration planned to focus on addressing some of these challenges so it can work toward crosscutting analyses that examine tax expenditures alongside related spending programs. However, OMB and Treasury have not reported on progress on this recommendation since the President's fiscal year 2012 budget.
    Recommendation: To ensure that policymakers and the public have the necessary information to make informed decisions and to improve the progress toward exercising greater scrutiny of tax expenditures, the Director of OMB, in consultation with the Secretary of the Treasury, should require that tax expenditures be included in the PART process and any future such budget and performance review processes so that tax expenditures are considered along with related outlay programs in determining the adequacy of federal efforts to achieve national objectives.

    Agency: Department of the Treasury
    Status: Open

    Comments: In October 2005, the Department of the Treasury responded that this recommendation did not relate to Treasury. OMB made some progress in including tax expenditures along with related outlay programs in the executive branch's budget and performance review processes, as GAO recommended in September 2005, but as of July 2017, OMB had not developed a systematic approach for conducting such reviews. The President's fiscal year 2012 budget stated that the administration would work toward examining the objectives and effects of the wide range of tax expenditures in the budget. The GPRA Modernization Act of 2010 (GPRAMA) requires OMB and the agencies to identify the relevant tax expenditures that contribute to each crosscutting priority goal. Beginning with its August 2012 update to Circular No. A-11 with guidance for implementing GPRAMA and continuing in subsequent annual updates, OMB has directed agencies to identify tax expenditures that contribute to each of their agency priority goals. Beginning with the July 2013 update, OMB expanded its guidance to include identifying these contributions to agency strategic objectives. In both its July 2013 and July 2014 guidance, OMB stated that it planned to work with the Department of the Treasury (Treasury) and agencies to facilitate alignment of tax expenditure information with agency priority goals and strategic objectives. However, in its June 2015 update of this guidance, OMB removed the language about working with Treasury and agencies to align tax expenditures with agency goals. OMB staff told GAO in July 2017 that it was not an effort they were pursuing due to competing priorities, as well as capacity and resource constraints. OMB's July 2017 guidance still requires agencies to identify tax expenditures that contribute to their agency priority goals and strategic objectives.