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: "Reporting requirements"

    288 publications with a total of 1011 open recommendations including 84 priority recommendations
    Director: Asif A. Khan
    Phone: (202) 512-9869

    2 open recommendations
    Recommendation: The Assistant Secretary of the Army for Financial Management and Comptroller should ensure that the Working Group identifies and analyzes the full population of manual unsupported JVs at the transaction level and in Defense Departmental Reporting System-Audited Financial Statements and determines the root causes for these JVs. (Recommendation 1)

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: The Assistant Secretary of the Army for Financial Management and Comptroller should work with Defense Finance and Accounting Service to enhance the monthly JV metrics report or develop another method to sufficiently monitor the extent to which the Working Group has identified the root causes of unsupported JVs and to determine the extent to which unsupported JVs are being reduced based on the implemented corrective actions. (Recommendation 2)

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: Lepore, Brian J
    Phone: (202) 512-4523

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

    Agency: Department of Defense
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: The Secretary of the Army should identify and implement actions to increase understanding at Army installations and commands about DOD's reporting requirements for violations of health-based drinking water regulations. These actions may include improved communication to or additional training for personnel. (Recommendation 2)

    Agency: Department of Defense
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: The Secretary of the Navy should identify and implement actions to increase understanding at Navy installations and commands about DOD's reporting requirements for violations of health-based drinking water regulations. These actions may include improved communication to or additional training for personnel. (Recommendation 3)

    Agency: Department of Defense
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: The Secretary of the Air Force should identify and implement actions to increase understanding at Air Force installations and commands about DOD's reporting requirements for violations of health-based drinking water regulations. These actions may include improved communication to or additional training for personnel. (Recommendation 4)

    Agency: Department of Defense
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: The Assistant Secretary of Defense for Energy, Installations, and Environment, in consultation with the Secretaries of the military departments, should (a) review reported compliance data to identify the reasons for any differences in the number of violations of health-based drinking water regulations between DOD's two types of public water systems and (b) identify and implement any actions needed to address the causes of any differences in the number of violations between DOD's two types of public water systems. (Recommendation 5)

    Agency: Department of Defense
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: Nancy Kingsbury
    Phone: (202) 512-2700

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

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

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

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

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: The Director of OMB should consider--as OMB determines its strategy for resumed implementation of the federal program inventory--using a systematic approach, such as the information architecture framework, to help ensure that GPRAMA requirements and our past recommendations for the inventory are addressed. (Recommendation 3)

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: The Director of OMB should work with the Performance Improvement Council to identify and share among agencies practices for expanding the use of data-driven performance reviews beyond agency priority goals, such as for other performance goals and at lower levels within agencies, that have led to performance improvements. (Recommendation 4)

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: The Director of OMB should update Performance.gov to explain that quarterly reporting on the fiscal year 2014 through 2017 cross-agency priority goals and fiscal year 2016 and 2017 agency priority goals (APGs) was suspended, and provide the location of final progress updates for these goals. (Recommendation 1)

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

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

    2 open recommendations
    Recommendation: The Undersecretary for Health should take additional steps to ensure that VA's website reports health care quality measures that cover a broad range of health care services, highlights key differences in the clinical quality of care, and presents this information in an easily accessible and understandable way (Recommendation 1).

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: The Undersecretary for Health should direct VA Central Office to conduct a systematic assessment of the completeness and accuracy of patient clinical information across VAMCs that is used to calculate the health care quality measures VA reports and address any deficiencies that affect the accuracy of these measures (Recommendation 2).

    Agency: Department of Veterans Affairs
    Status: Open

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

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

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

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

    2 open recommendations
    Recommendation: As part of its annual reporting on the broadband market, FCC should solicit and report on the views of stakeholders and others on how well FCC's actions promote broadband competition. (Recommendation 1)

    Agency: Federal Communications Commission
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: As part of its annual reporting on the broadband market, FCC should solicit and report on the views of stakeholders and others on how varying levels of broadband deployment affect broadband prices and service quality. (Recommendation 2)

    Agency: Federal Communications Commission
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: J. Lawrence Malenich
    Phone: (202) 512-9399

    7 open recommendations
    Recommendation: To help ensure that agencies' civil monetary penalties are adjusted timely and keep pace with inflation, the Acting Administrator of the General Services Administration (GSA) should publish the initial catch-up inflation adjustment in the Federal Register.

    Agency: General Services Administration
    Status: Open

    Comments: GSA agreed with our recommendation and stated that it is developing a comprehensive plan to address the recommendation. GSA also stated that its projected time frame for publishing the catch-up inflation adjustment ruling is the end of October 2017, after completing the review and concurrence process.
    Recommendation: To help ensure that agencies' civil monetary penalties are adjusted timely and keep pace with inflation, the Acting Chairman of the National Transportation Safety Board (NTSB) should publish the initial catch-up inflation adjustment in the Federal Register.

    Agency: National Transportation Safety Board
    Status: Open

    Comments: In an e-mail commenting on our draft report, the Governmental Affairs Liaison at NTSB stated that NTSB plans to publish the initial catch-up inflation adjustment in October 2017.
    Recommendation: To help ensure that agencies' civil monetary penalties are adjusted timely and keep pace with inflation, the Secretary of Agriculture (USDA) should publish the initial catch-up inflation adjustment in the Federal Register.

    Agency: Department of Agriculture
    Status: Open

    Comments: In response to our request for comments on our draft report and recommendation to USDA, the Attorney-Advisor in the Office of General Counsel at USDA stated in an e-mail that USDA did not have any comments.
    Recommendation: To help ensure timely and complete reporting of agencies' civil monetary penalty information in agency financial reports (AFR) and to provide the Office of Management and Budget (OMB) and other decision makers with the information needed to help ensure the effectiveness of civil monetary penalties in enforcing statutes and preventing violations, the Chairman of the Federal Election Commission (FEC) should publish civil monetary penalties within its jurisdiction, including any penalty adjustments, in FEC's 2017 AFR.

    Agency: Federal Election Commission
    Status: Open

    Comments: In response to our request for comments on our draft report and recommendation to FEB, the Director of Congressional, Legislative and Intergovernmental Affairs at FEC stated in an e-mail that FEC had no comments.
    Recommendation: To help ensure timely and complete reporting of agencies' civil monetary penalty information in agency financial reports (AFR) and to provide the Office of Management and Budget (OMB) and other decision makers with the information needed to help ensure the effectiveness of civil monetary penalties in enforcing statutes and preventing violations, the Acting Chairman of the Federal Maritime Commission (FMC) should publish civil monetary penalties within its jurisdiction, including any penalty adjustments, in FMC's 2017 AFR.

    Agency: Federal Maritime Commission
    Status: Open

    Comments: In responding to our draft report, FMC stated that it plans to publish updates to its civil monetary penalty information in its 2017 performance and accountability report.
    Recommendation: To help ensure timely and complete reporting of agencies' civil monetary penalty information in agency financial reports (AFR) and to provide the Office of Management and Budget (OMB) and other decision makers with the information needed to help ensure the effectiveness of civil monetary penalties in enforcing statutes and preventing violations, the Chairman of the National Indian Gaming Commission (NIGC) should publish civil monetary penalties within its jurisdiction, including any penalty adjustments, in the Department of the Interior's 2017 AFR.

    Agency: National Indian Gaming Commission
    Status: Open

    Comments: In response to our request for comments on our draft report, NIGC stated that it generally agreed with our recommendation. In addition, NIGC stated that as an independent federal regulatory agency within the Department of the Interior (DOI), NIGC and DOI have developed procedures to ensure that the required civil monetary penalty information will be reported to DOI for its annual agency financial report starting with fiscal year 2017.
    Recommendation: To help ensure timely and complete reporting of agencies' civil monetary penalty information in agency financial reports (AFR) and to provide the Office of Management and Budget (OMB) and other decision makers with the information needed to help ensure the effectiveness of civil monetary penalties in enforcing statutes and preventing violations, the Director of OMB should clarify its guidance related to civil monetary penalty inflation adjustment information that agencies are required to report in the AFRs.

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

    Comments: In response to our request for comment, OMB staff stated that they generally agreed with our recommendation.
    Director: Yvonne D. Jones
    Phone: (202) 512-2717

    2 open recommendations
    Recommendation: The Associate Director of Merit System Accountability and Compliance should ensure that OPM's finalized records schedule on retaining conversion case files specifically lists all documentation that must be saved in its case files. (Recommendation 1)

    Agency: Office of Personnel Management
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: The Associate Director of Merit System Accountability and Compliance should establish a policy requiring that its staff verify they have reviewed all documentation required by OPM checklists before recommending approval or denial of a conversion request. OPM may incorporate such a verification requirement as part of checklists completed by its staff when reviewing conversion requests. (Recommendation 2)

    Agency: Office of Personnel Management
    Status: Open

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

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

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

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

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

    Agency: Department of Defense
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To ensure accurate reporting of personal services contracts, the Administrator, United States Agency for International Development should implement periodic reviews of selected personal services contracts to ensure the effectiveness of steps taken to assist contracting officers to cite the correct statutory authority for personal services contracts.

    Agency: United States Agency for International Development
    Status: Open

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

    5 open recommendations
    Recommendation: To improve the consistency and effectiveness of governmentwide efforts to reduce the unnecessary use of SSNs and thereby mitigate the risk of identity theft, the Director of OMB should specify elements that agency plans for reducing the unnecessary collection, use, and display of SSNs should contain and require all agencies to develop and maintain complete plans.

    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 improve the consistency and effectiveness of governmentwide efforts to reduce the unnecessary use of SSNs and thereby mitigate the risk of identity theft, the Director of OMB should require agencies to modify their inventories of systems containing personally identifiable information to indicate which systems contain SSNs and use the inventories to monitor their reduction of unnecessary collection and use of SSNs.

    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 improve the consistency and effectiveness of governmentwide efforts to reduce the unnecessary use of SSNs and thereby mitigate the risk of identity theft, the Director of OMB should provide criteria to agencies on how to determine unnecessary use of SSNs to facilitate consistent application across the federal government.

    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 improve the consistency and effectiveness of governmentwide efforts to reduce the unnecessary use of SSNs and thereby mitigate the risk of identity theft, the Director of OMB should take steps to ensure that agencies provide up-to-date status reports on their progress in eliminating unnecessary SSN collection, use, and display in their annual Federal Information Security Modernization Act of 2014 reports.

    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 improve the consistency and effectiveness of governmentwide efforts to reduce the unnecessary use of SSNs and thereby mitigate the risk of identity theft, the Director of OMB should establish performance measures to monitor agency progress in consistently and effectively implementing planned reduction efforts.

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: Jennifer Grover
    Phone: (202) 512-7141

    3 open recommendations
    Recommendation: To enhance CBP's identification of high-risk cargo shipments and its enforcement of the ISF rule, the Commissioner of CBP should enforce the ISF rule requirement that carriers provide CSMs to CBP when targeters identify CSM noncompliance.

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

    Comments: CBP's Office of Field Operations is developing an enforcement strategy for container status messages (CSM) that it plans to complete by August 31, 2017. Once the strategy is completed, OFO plans to provide CSM enforcement guidance to the Advance Targeting Units. This recommendation will remain open until CBP's planned actions are completed and meet the intent of GAO's recommendation.
    Recommendation: To enhance CBP's identification of high-risk cargo shipments and its enforcement of the ISF rule, the Commissioner of CBP should evaluate the ISF enforcement strategies used by ATUs to assess whether particular enforcement methods could be applied to ports with relatively low submission rates.

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

    Comments: CBP plans to discuss enforcement strategies during monthly conference calls held by the National Targeting Center-Cargo with all Advance Targeting Units (ATU) in order to identify the factors that are impacting ports with lower Importer Security Filing (ISF) compliance rates. In addition, CBP plans to leverage the strategies employed by ATUs overseeing ports with higher ISF compliance rates in order to increase the ISF submission rates at the ports with lower compliance rates. This recommendation will remain open until CBP's planned actions are completed and meet the intent of GAO's recommendation.
    Recommendation: The Commissioner of CBP should identify and collect additional performance information on the impact of the ISF rule data, such as the identification of shipments containing contraband, to better evaluate the effectiveness of the ISF program.

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

    Comments: CBP is developing a plan (by August 31, 2017) to assess additional performance metrics to evaluate the effectiveness of the Importer Security Filing Program. After the plan has been developed, CBP will extract the performance data for analysis and, if needed, take actions to implement changes to the Program. This recommendation will remain open until CBP's planned actions are completed and meet the intent of GAO's recommendation.
    Director: J. Christopher Mihm
    Phone: (202) 512-6806

    1 open recommendations
    Recommendation: The Director of OMB should submit or reference agencies' report modification proposals in the President's annual budget as required by GPRAMA.

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

    Comments: In August 2017, the Office of Management and Budget stated it would include a list of report modification proposals in the President's fiscal year (FY) 2019 budget as required by GPRAMA. We will close this recommendation when the FY 2019 President's budget is released.
    Director: Dawn B. Simpson
    Phone: (202) 512-3406

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

    Agency: Department of the Treasury
    Status: Open
    Priority recommendation

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

    Agency: Department of the Treasury
    Status: Open
    Priority recommendation

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

    Agency: Department of the Treasury
    Status: Open
    Priority recommendation

    Comments: As of the completion of our fiscal year 2016 consolidated financial statements (CFS) audit, we identified improvements needed to corrective action plans in three areas. Treasury stated that its current remediation plan, including its various corrective action plans, is comprehensive, appropriate, and effective, with robust ongoing monitoring processes in place. However, we continue to believe that the corrective action plans in these three areas do not include sufficient information to effectively address related control deficiencies involving processes used to prepare the CFS. We will follow-up on progress made by Treasury and OMB as part of our fiscal year 2017 CFS audit, which is ongoing as of September 2017.
    Director: Marie A. Mak
    Phone: (202) 512-4841

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

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: Brian J. Lepore
    Phone: (202) 512-4523

    2 open recommendations
    Recommendation: To assist DOD and Congress in their oversight of DOD's alternatively financed energy projects, the Secretary of Defense should direct the military services to collect complete and accurate data on their alternatively financed energy projects, including data on the services' financial obligations and cost savings, and provide the data to DOD at least annually to aid departmental oversight.

    Agency: Department of Defense
    Status: Open

    Comments: DOD concurred with our recommendation that the Secretary of Defense direct the military services to collect complete and accurate data on their alternatively financed energy projects and provide the data to DOD at least annually. On July 21, 2017, DOD confirmed that its response had not changed.
    Recommendation: To help ensure that the military departments conduct the level of assessment required to assure the performance of their UESC projects over the life of the contract, the Secretary of Defense should direct the Office of the Assistant Secretary of Defense (Energy, Installations and Environment) to update its guidance to clarify the requirements for the verification of savings for UESC projects.

    Agency: Department of Defense
    Status: Open

    Comments: DOD nonconcurred with our recommendation. We continue to believe that the recommendation is valid because, in the absence of updated and clear guidance, the military services will likely continue to take inconsistent approaches to assuring the performance of UESC projects, which could limit DOD's visibility over projects that commit the departments to long-term payments. On July 21, 2017, DOD confirmed that its response had not changed.
    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: Beryl H. Davis
    Phone: (202) 512-2623

    2 open recommendations
    Recommendation: To help ensure that government-wide compliance under IPERA is consistently determined and reported, the Director of OMB should coordinate with CIGIE to develop and issue guidance, either jointly or independently, to specify what procedures should be conducted as part of the IGs' IPERA compliance determinations.

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

    Comments: OMB had no comments on the report or the recommendation to coordinate with CIGIE to develop guidance. Although this recommendation was not directed to CIGIE, the CIGIE Chairperson stated that CIGIE would coordinate with OMB as needed and provide feedback on any draft OMB guidance.
    Recommendation: To help fulfill USDA's requirements under IPERA and OMB guidance--that agencies submit proposals to Congress when a program reaches 3 or more consecutive years of noncompliance with IPERA criteria--the Secretary of Agriculture should submit a letter to Congress detailing proposals for reauthorization or statutory changes in response to 3 consecutive years of noncompliance as of fiscal year 2015 for its Farm Security and Rural Investment Act Program. To the extent that reauthorization or statutory changes are not considered necessary to bring a program into compliance, the Secretary or designee should state so in the letter.

    Agency: Department of Agriculture
    Status: Open

    Comments: USDA's Acting Deputy Secretary concurred with this recommendation.
    Director: John Neumann
    Phone: (202) 512-3841

    2 open recommendations
    Recommendation: To ensure full compliance with SBIR and STTR spending and reporting requirements, the Secretary of Defense and the EPA Administrator should establish procedures to collect and submit obligations data or--through SBA, independently, or through a working group of agencies participating in the SBIR and STTR programs--propose to Congress an alternative methodology for calculating spending requirements for their agencies.

    Agency: Department of Defense
    Status: Open

    Comments: DOD concurred with the recommendation in its comments on the draft report. In its June 2017 response to the final report, DOD stated that its position had not changed, but did not provide information on its plans for implementing the recommendation. We will continue to follow up on the status of this recommendation.
    Recommendation: To ensure full compliance with SBIR and STTR spending and reporting requirements, the Secretary of Defense and the EPA Administrator should establish procedures to collect and submit obligations data or--through SBA, independently, or through a working group of agencies participating in the SBIR and STTR programs--propose to Congress an alternative methodology for calculating spending requirements for their agencies.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: In its comments on the draft report, EPA concurred with the recommendation and stated that EPA will work with SBA to develop an alternative methodology for calculating spending requirements. In its August 2017 response to the final report, EPA confirmed its intent to work with SBA to develop an alternative methodology, but did not provide plans to implement the recommendation. We will continue to follow up on the status of this recommendation.
    Director: Jessica Farb
    Phone: (202) 512-6991

    4 open recommendations
    Recommendation: To ensure that DOD program managers have the necessary information to maintain complete visibility and accountability of ITEF-funded equipment in SCIP, the Secretary of Defense should identify the root causes, such as potential interoperability and data reporting issues within SCIP and other DOD data systems, for why DOD components are not ensuring that ITEF-funded equipment transportation dates are captured in SCIP.

    Agency: Department of Defense
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To ensure that DOD program managers have the necessary information to maintain complete visibility and accountability of ITEF-funded equipment in SCIP, the Secretary of Defense should develop an action plan with associated milestones and time frames for addressing the root causes for why DOD components are not ensuring that ITEF-funded equipment transportation dates are captured in SCIP.

    Agency: Department of Defense
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To ensure that DOD program managers have the necessary information to maintain complete visibility and accountability of ITEF-funded equipment in SCIP, the Secretary of Defense should develop written procedures that specify under which data field ITEF-funded equipment transfer dates should be captured in the Enhanced Freight Tracking System in SCIP.

    Agency: Department of Defense
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To ensure that DOD program managers have the necessary information to maintain complete visibility and accountability of ITEF-funded equipment in SCIP, the Secretary of Defense should update the 1st Theater Sustainment Command's (1st TSC) written standard operating procedures to include the 1st TSC commander's verbal order requiring the inclusion of unique equipment case identifier information for ITEF-funded equipment on transfer documentation.

    Agency: Department of Defense
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: David Powner
    Phone: (202) 512-9286

    29 open recommendations
    Recommendation: To better ensure that federal data center optimization efforts improve governmental efficiency and achieve cost savings, the Director of OMB should direct the Federal CIO to provide the necessary oversight to ensure that each agency completes their DCOI strategic plan in accordance with OMB's guidance implementing Federal Information Technology Acquisition Reform provisions (FITARA).

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

    Comments: The Office of Management and Budget (OMB) has not yet taken any actions to implement our recommendation. We will continue to monitor OMB's progress in implementing this recommendation.
    Recommendation: To better ensure that federal data center optimization efforts improve governmental efficiency and achieve cost savings, the Director of OMB should direct the Federal CIO to provide the necessary oversight to ensure that agency reporting of achieved data center consolidation and optimization cost savings and avoidances is consistent across all reporting mechanisms, including quarterly data submissions and agency DCOI strategic plans.

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

    Comments: The Office of Management and Budget (OMB) has not yet taken any actions to implement our recommendation. We will continue to monitor OMB's progress in implementing this recommendation.
    Recommendation: The following 17 agencies (the Secretaries of the Departments of Commerce, Defense, Energy, Health and Human Services, Interior, Labor, State, Transportation, Treasury, and Veterans Affairs; the Attorney General; and the Administrators of the Environmental Protection Agency, National Aeronautics and Space Administration, Small Business Administration, and U.S. Agency for International Development; the Chairman of the Nuclear Regulatory Commission; and the Commissioner of the Social Security Administration) should each take action to complete the missing elements in their respective DCOI strategic plan, including addressing any identified challenges, and submit their completed strategic plan to OMB.

    Agency: Department of Commerce
    Status: Open

    Comments: The Department of Commerce agreed with our recommendation and described planned actions to address it. Specifically, the department stated that it will continue to aggregate its data center inventory and update its DCOI strategic plan by OMB's April 17, 2017, submission deadline. We reviewed the updated DCOI strategic plan and found that the department included planned savings figures for fiscal years 2016 through 2018 and achieved figures for 2016. However, Commerce did not include $517 million in historical savings that the department previously reported to the Office of Management and Budget, as was required to be included in the plan. Additionally, the department's chief information officer statement, regarding compliance with Federal Information Technology Acquisition Reform Act reporting requirements, is not yet publicly available, as is required. We will continue to monitor the department's efforts to address the recommendation.
    Recommendation: The following 17 agencies (the Secretaries of the Departments of Commerce, Defense, Energy, Health and Human Services, Interior, Labor, State, Transportation, Treasury, and Veterans Affairs; the Attorney General; and the Administrators of the Environmental Protection Agency, National Aeronautics and Space Administration, Small Business Administration, and U.S. Agency for International Development; the Chairman of the Nuclear Regulatory Commission; and the Commissioner of the Social Security Administration) should each take action to complete the missing elements in their respective DCOI strategic plan, including addressing any identified challenges, and submit their completed strategic plan to OMB.

    Agency: Department of Defense
    Status: Open

    Comments: The Department of Defense has not yet taken action to implement our recommendation. We will continue to monitor the department's efforts to address the recommendation.
    Recommendation: The following 17 agencies (the Secretaries of the Departments of Commerce, Defense, Energy, Health and Human Services, Interior, Labor, State, Transportation, Treasury, and Veterans Affairs; the Attorney General; and the Administrators of the Environmental Protection Agency, National Aeronautics and Space Administration, Small Business Administration, and U.S. Agency for International Development; the Chairman of the Nuclear Regulatory Commission; and the Commissioner of the Social Security Administration) should each take action to complete the missing elements in their respective DCOI strategic plan, including addressing any identified challenges, and submit their completed strategic plan to OMB.

    Agency: Department of Energy
    Status: Open

    Comments: The Department of Energy agreed with, but has not yet taken action to implement, our recommendation. We will monitor the department's efforts to address our recommendation.
    Recommendation: The following 17 agencies (the Secretaries of the Departments of Commerce, Defense, Energy, Health and Human Services, Interior, Labor, State, Transportation, Treasury, and Veterans Affairs; the Attorney General; and the Administrators of the Environmental Protection Agency, National Aeronautics and Space Administration, Small Business Administration, and U.S. Agency for International Development; the Chairman of the Nuclear Regulatory Commission; and the Commissioner of the Social Security Administration) should each take action to complete the missing elements in their respective DCOI strategic plan, including addressing any identified challenges, and submit their completed strategic plan to OMB.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: The Department of Health and Human Services has not yet taken action to implement our recommendation. We will continue to monitor the department's efforts to address the recommendation.
    Recommendation: The following 17 agencies (the Secretaries of the Departments of Commerce, Defense, Energy, Health and Human Services, Interior, Labor, State, Transportation, Treasury, and Veterans Affairs; the Attorney General; and the Administrators of the Environmental Protection Agency, National Aeronautics and Space Administration, Small Business Administration, and U.S. Agency for International Development; the Chairman of the Nuclear Regulatory Commission; and the Commissioner of the Social Security Administration) should each take action to complete the missing elements in their respective DCOI strategic plan, including addressing any identified challenges, and submit their completed strategic plan to OMB.

    Agency: Social Security Administration
    Status: Open

    Comments: The Social Security Administration agreed with our recommendation and described planned actions to address it. Specifically, the agency noted that it will continue to economize and evolve its data center optimization management and will continue to encourage open dialog and information exchange between agencies to achieve efficiencies and enhanced data center operations government-wide. We will continue to monitor the agency's efforts to address our recommendation.
    Recommendation: The following 17 agencies (the Secretaries of the Departments of Commerce, Defense, Energy, Health and Human Services, Interior, Labor, State, Transportation, Treasury, and Veterans Affairs; the Attorney General; and the Administrators of the Environmental Protection Agency, National Aeronautics and Space Administration, Small Business Administration, and U.S. Agency for International Development; the Chairman of the Nuclear Regulatory Commission; and the Commissioner of the Social Security Administration) should each take action to complete the missing elements in their respective DCOI strategic plan, including addressing any identified challenges, and submit their completed strategic plan to OMB.

    Agency: Department of the Interior
    Status: Open

    Comments: The Department of Interior agreed with, but has not yet taken action to implement, our recommendation. We will monitor the department's efforts to address our recommendation.
    Recommendation: The following 17 agencies (the Secretaries of the Departments of Commerce, Defense, Energy, Health and Human Services, Interior, Labor, State, Transportation, Treasury, and Veterans Affairs; the Attorney General; and the Administrators of the Environmental Protection Agency, National Aeronautics and Space Administration, Small Business Administration, and U.S. Agency for International Development; the Chairman of the Nuclear Regulatory Commission; and the Commissioner of the Social Security Administration) should each take action to complete the missing elements in their respective DCOI strategic plan, including addressing any identified challenges, and submit their completed strategic plan to OMB.

    Agency: Department of Justice
    Status: Open

    Comments: The Department of Justice has not yet taken action to implement our recommendation. We will continue to monitor the department's efforts to address the recommendation.
    Recommendation: The following 17 agencies (the Secretaries of the Departments of Commerce, Defense, Energy, Health and Human Services, Interior, Labor, State, Transportation, Treasury, and Veterans Affairs; the Attorney General; and the Administrators of the Environmental Protection Agency, National Aeronautics and Space Administration, Small Business Administration, and U.S. Agency for International Development; the Chairman of the Nuclear Regulatory Commission; and the Commissioner of the Social Security Administration) should each take action to complete the missing elements in their respective DCOI strategic plan, including addressing any identified challenges, and submit their completed strategic plan to OMB.

    Agency: Department of Transportation
    Status: Open

    Comments: The Department of Transportation agreed with, but has not yet taken action to implement, our recommendation. We will monitor the department's efforts to address our recommendation.
    Recommendation: The following 17 agencies (the Secretaries of the Departments of Commerce, Defense, Energy, Health and Human Services, Interior, Labor, State, Transportation, Treasury, and Veterans Affairs; the Attorney General; and the Administrators of the Environmental Protection Agency, National Aeronautics and Space Administration, Small Business Administration, and U.S. Agency for International Development; the Chairman of the Nuclear Regulatory Commission; and the Commissioner of the Social Security Administration) should each take action to complete the missing elements in their respective DCOI strategic plan, including addressing any identified challenges, and submit their completed strategic plan to OMB.

    Agency: Department of Labor
    Status: Open

    Comments: The Department of Labor has not yet taken action to implement our recommendation. We will continue to monitor the department's efforts to address the recommendation.
    Recommendation: The following 17 agencies (the Secretaries of the Departments of Commerce, Defense, Energy, Health and Human Services, Interior, Labor, State, Transportation, Treasury, and Veterans Affairs; the Attorney General; and the Administrators of the Environmental Protection Agency, National Aeronautics and Space Administration, Small Business Administration, and U.S. Agency for International Development; the Chairman of the Nuclear Regulatory Commission; and the Commissioner of the Social Security Administration) should each take action to complete the missing elements in their respective DCOI strategic plan, including addressing any identified challenges, and submit their completed strategic plan to OMB.

    Agency: Department of the Treasury
    Status: Open

    Comments: The Department of Treasury has not yet taken action to implement our recommendation. We will continue to monitor the department's efforts to address the recommendation.
    Recommendation: The following 17 agencies (the Secretaries of the Departments of Commerce, Defense, Energy, Health and Human Services, Interior, Labor, State, Transportation, Treasury, and Veterans Affairs; the Attorney General; and the Administrators of the Environmental Protection Agency, National Aeronautics and Space Administration, Small Business Administration, and U.S. Agency for International Development; the Chairman of the Nuclear Regulatory Commission; and the Commissioner of the Social Security Administration) should each take action to complete the missing elements in their respective DCOI strategic plan, including addressing any identified challenges, and submit their completed strategic plan to OMB.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: The Department of Veterans Affairs agreed with, but has not yet taken action to implement, our recommendation. We will monitor the department's efforts to address our recommendation.
    Recommendation: The following 17 agencies (the Secretaries of the Departments of Commerce, Defense, Energy, Health and Human Services, Interior, Labor, State, Transportation, Treasury, and Veterans Affairs; the Attorney General; and the Administrators of the Environmental Protection Agency, National Aeronautics and Space Administration, Small Business Administration, and U.S. Agency for International Development; the Chairman of the Nuclear Regulatory Commission; and the Commissioner of the Social Security Administration) should each take action to complete the missing elements in their respective DCOI strategic plan, including addressing any identified challenges, and submit their completed strategic plan to OMB.

    Agency: Department of State
    Status: Open

    Comments: The Department of State agreed with our recommendation and described planned actions to address it. Specifically, the department described plans to acquire, subject to funding availability, automated monitoring tools for its enterprise data centers. It also described plans to engage OMB to rebaseline the closure target for its non-tiered data centers located outside the United States, based on the department's mission needs. In addition, the department noted that it is in the process of identifying the number of server rooms in the United States that meet the DCOI definition of a data center. We will continue to monitor the department's efforts to address our recommendation.
    Recommendation: The following 17 agencies (the Secretaries of the Departments of Commerce, Defense, Energy, Health and Human Services, Interior, Labor, State, Transportation, Treasury, and Veterans Affairs; the Attorney General; and the Administrators of the Environmental Protection Agency, National Aeronautics and Space Administration, Small Business Administration, and U.S. Agency for International Development; the Chairman of the Nuclear Regulatory Commission; and the Commissioner of the Social Security Administration) should each take action to complete the missing elements in their respective DCOI strategic plan, including addressing any identified challenges, and submit their completed strategic plan to OMB.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: The Environmental Protection Agency described planned actions to address our recommendation. Specifically, the agency stated that it will update its data center optimization initiative strategic plan to include elements not reflected in the 2016 submission and will complete the plan to the extent feasible. We will continue to monitor the agency's progress in taking these actions.
    Recommendation: The following 17 agencies (the Secretaries of the Departments of Commerce, Defense, Energy, Health and Human Services, Interior, Labor, State, Transportation, Treasury, and Veterans Affairs; the Attorney General; and the Administrators of the Environmental Protection Agency, National Aeronautics and Space Administration, Small Business Administration, and U.S. Agency for International Development; the Chairman of the Nuclear Regulatory Commission; and the Commissioner of the Social Security Administration) should each take action to complete the missing elements in their respective DCOI strategic plan, including addressing any identified challenges, and submit their completed strategic plan to OMB.

    Agency: National Aeronautics and Space Administration
    Status: Open

    Comments: The National Aeronautics and Space Administration agreed with our recommendation and described planned actions to address it. Specifically, the agency stated that it would provide OMB with an update to the agency's DCOI strategic plan that would address missing elements and any identified challenges. We will continue to monitor the department's efforts to address our recommendation.
    Recommendation: The following 17 agencies (the Secretaries of the Departments of Commerce, Defense, Energy, Health and Human Services, Interior, Labor, State, Transportation, Treasury, and Veterans Affairs; the Attorney General; and the Administrators of the Environmental Protection Agency, National Aeronautics and Space Administration, Small Business Administration, and U.S. Agency for International Development; the Chairman of the Nuclear Regulatory Commission; and the Commissioner of the Social Security Administration) should each take action to complete the missing elements in their respective DCOI strategic plan, including addressing any identified challenges, and submit their completed strategic plan to OMB.

    Agency: Small Business Administration
    Status: Open

    Comments: The Small Business Administration agreed with, but has not yet taken action to implement, our recommendation. We will monitor the department's efforts to address our recommendation.
    Recommendation: The following 17 agencies (the Secretaries of the Departments of Commerce, Defense, Energy, Health and Human Services, Interior, Labor, State, Transportation, Treasury, and Veterans Affairs; the Attorney General; and the Administrators of the Environmental Protection Agency, National Aeronautics and Space Administration, Small Business Administration, and U.S. Agency for International Development; the Chairman of the Nuclear Regulatory Commission; and the Commissioner of the Social Security Administration) should each take action to complete the missing elements in their respective DCOI strategic plan, including addressing any identified challenges, and submit their completed strategic plan to OMB.

    Agency: Nuclear Regulatory Commission
    Status: Open

    Comments: The Nuclear Regulatory Commission disagreed with our recommendation. We will continue to monitor the agency's efforts to address the recommendation.
    Recommendation: The following 17 agencies (the Secretaries of the Departments of Commerce, Defense, Energy, Health and Human Services, Interior, Labor, State, Transportation, Treasury, and Veterans Affairs; the Attorney General; and the Administrators of the Environmental Protection Agency, National Aeronautics and Space Administration, Small Business Administration, and U.S. Agency for International Development; the Chairman of the Nuclear Regulatory Commission; and the Commissioner of the Social Security Administration) should each take action to complete the missing elements in their respective DCOI strategic plan, including addressing any identified challenges, and submit their completed strategic plan to OMB.

    Agency: United States Agency for International Development
    Status: Open

    Comments: The U.S. Agency for International Development described planned actions to address our recommendation. Specifically, the agency stated it would take action to complete the missing elements in its DCOI strategic plan, including addressing any identified challenges, and submit the completed strategic plan to OMB. We will continue to monitor the agency's progress in taking these actions.
    Recommendation: Finally, the following 11 agencies (the Secretaries of the Departments of Commerce, Education, Health and Human Services, Interior, Labor, State, Transportation, and Treasury; the Administrators of the Environmental Protection Agency, General Services Administration, and the U.S. Agency for International Development) should also each take action to ensure that the amounts of achieved data center cost savings and avoidances are consistent across all reporting mechanisms, including the quarterly data submissions and DCOI strategic plans.

    Agency: Department of Education
    Status: Open

    Comments: The Department of Education has not yet taken action to implement our recommendation. We will continue to monitor the department's efforts to address the recommendation.
    Recommendation: Finally, the following 11 agencies (the Secretaries of the Departments of Commerce, Education, Health and Human Services, Interior, Labor, State, Transportation, and Treasury; the Administrators of the Environmental Protection Agency, General Services Administration, and the U.S. Agency for International Development) should also each take action to ensure that the amounts of achieved data center cost savings and avoidances are consistent across all reporting mechanisms, including the quarterly data submissions and DCOI strategic plans.

    Agency: Department of Commerce
    Status: Open

    Comments: The Department of Commerce agreed with our recommendation and described planned actions to address it. Specifically, the department stated that it will, through the integrated data collection process, continue to collect and report all initiatives resulting in cost savings and avoidances to ensure IT savings are being captured and realized. We will monitor the department's efforts to address this recommendation.
    Recommendation: Finally, the following 11 agencies (the Secretaries of the Departments of Commerce, Education, Health and Human Services, Interior, Labor, State, Transportation, and Treasury; the Administrators of the Environmental Protection Agency, General Services Administration, and the U.S. Agency for International Development) should also each take action to ensure that the amounts of achieved data center cost savings and avoidances are consistent across all reporting mechanisms, including the quarterly data submissions and DCOI strategic plans.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: The Department of Health and Human Services has not yet taken action to implement our recommendation. We will continue to monitor the department's efforts to address the recommendation.
    Recommendation: Finally, the following 11 agencies (the Secretaries of the Departments of Commerce, Education, Health and Human Services, Interior, Labor, State, Transportation, and Treasury; the Administrators of the Environmental Protection Agency, General Services Administration, and the U.S. Agency for International Development) should also each take action to ensure that the amounts of achieved data center cost savings and avoidances are consistent across all reporting mechanisms, including the quarterly data submissions and DCOI strategic plans.

    Agency: Department of the Interior
    Status: Open

    Comments: The Department of Interior agreed with, but has not yet taken action to implement, our recommendation. We will monitor the department's efforts to address our recommendation.
    Recommendation: Finally, the following 11 agencies (the Secretaries of the Departments of Commerce, Education, Health and Human Services, Interior, Labor, State, Transportation, and Treasury; the Administrators of the Environmental Protection Agency, General Services Administration, and the U.S. Agency for International Development) should also each take action to ensure that the amounts of achieved data center cost savings and avoidances are consistent across all reporting mechanisms, including the quarterly data submissions and DCOI strategic plans.

    Agency: Department of Transportation
    Status: Open

    Comments: The Department of Transportation agreed with, but has not yet taken action to implement, our recommendation. We will monitor the department's efforts to address our recommendation.
    Recommendation: Finally, the following 11 agencies (the Secretaries of the Departments of Commerce, Education, Health and Human Services, Interior, Labor, State, Transportation, and Treasury; the Administrators of the Environmental Protection Agency, General Services Administration, and the U.S. Agency for International Development) should also each take action to ensure that the amounts of achieved data center cost savings and avoidances are consistent across all reporting mechanisms, including the quarterly data submissions and DCOI strategic plans.

    Agency: Department of Labor
    Status: Open

    Comments: The Department of Labor has not yet taken action to implement our recommendation. We will continue to monitor the department's efforts to address the recommendation.
    Recommendation: Finally, the following 11 agencies (the Secretaries of the Departments of Commerce, Education, Health and Human Services, Interior, Labor, State, Transportation, and Treasury; the Administrators of the Environmental Protection Agency, General Services Administration, and the U.S. Agency for International Development) should also each take action to ensure that the amounts of achieved data center cost savings and avoidances are consistent across all reporting mechanisms, including the quarterly data submissions and DCOI strategic plans.

    Agency: Department of the Treasury
    Status: Open

    Comments: The Department of Treasury has not yet taken action to implement our recommendation. We will continue to monitor the department's efforts to address the recommendation.
    Recommendation: Finally, the following 11 agencies (the Secretaries of the Departments of Commerce, Education, Health and Human Services, Interior, Labor, State, Transportation, and Treasury; the Administrators of the Environmental Protection Agency, General Services Administration, and the U.S. Agency for International Development) should also each take action to ensure that the amounts of achieved data center cost savings and avoidances are consistent across all reporting mechanisms, including the quarterly data submissions and DCOI strategic plans.

    Agency: Department of State
    Status: Open

    Comments: The Department of State agreed with our recommendation and described planned actions to address it. Specifically, the department described plans to acquire, subject to funding availability, automated monitoring tools for its enterprise data centers. It also described plans to engage OMB to rebaseline the closure target for its non-tiered data centers located outside the United States, based on the department's mission needs. In addition, the department noted that it is in the process of identifying the number of server rooms in the United States that meet the DCOI definition of a data center. We will continue to monitor the department's efforts to address our recommendation.
    Recommendation: Finally, the following 11 agencies (the Secretaries of the Departments of Commerce, Education, Health and Human Services, Interior, Labor, State, Transportation, and Treasury; the Administrators of the Environmental Protection Agency, General Services Administration, and the U.S. Agency for International Development) should also each take action to ensure that the amounts of achieved data center cost savings and avoidances are consistent across all reporting mechanisms, including the quarterly data submissions and DCOI strategic plans.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: The Environmental Protection Agency described planned actions to address our recommendation. Specifically, the agency stated that it is working toward consistent reporting on cost savings and avoidances in future reporting submissions and is finalizing a cost analysis methodology to be applied to its data center optimization initiative strategy. The agency further stated that it would ensure consistent use of the process for all reporting queries. We will continue to monitor the agency's progress in taking these actions.
    Recommendation: Finally, the following 11 agencies (the Secretaries of the Departments of Commerce, Education, Health and Human Services, Interior, Labor, State, Transportation, and Treasury; the Administrators of the Environmental Protection Agency, General Services Administration, and the U.S. Agency for International Development) should also each take action to ensure that the amounts of achieved data center cost savings and avoidances are consistent across all reporting mechanisms, including the quarterly data submissions and DCOI strategic plans.

    Agency: United States Agency for International Development
    Status: Open

    Comments: The U.S. Agency for International Development described planned actions to address our recommendation. Specifically, the agency stated it would, in accordance with OMB, take action to ensure that the amounts of achieved data center cost savings and avoidances are consistent across all reporting mechanisms, including the quarterly data submissions and DCOI strategic plans. We will continue to monitor the agency's progress in taking these actions.
    Director: J. Christopher Mihm
    Phone: (202) 512-6806

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

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: Paula M. Rascona
    Phone: (202) 512-9816

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

    Agency: Department of the Treasury
    Status: Open
    Priority recommendation

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

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

    Comments: OMB stated that it reviewed available IG readiness review reports in its assessment of agency implementation efforts, and it also relied on other, more up-to-date sources of information from agencies including data obtained from one-on-one meetings and agency self-assessments. We will continue to assess OMB's efforts to address this recommendation as IGs plan to issue their required reports in November 2017.
    Director: Dillingham, Gerald L
    Phone: (202) 512-2834

    3 open recommendations
    Recommendation: To help FAA better manage and oversee its portfolio of R&D activities, the Secretary of Transportation should direct the FAA to take a more strategic approach to identifying research priorities across the agency, including developing guidance to identify long-term priorities and emerging issue areas, as part of FAA's portfolio development process.

    Agency: Department of Transportation
    Status: Open

    Comments: As of June 2017, FAA officials said they were redesigning the agency?s National Aviation Research Plan (NARP) to, among other things, better align research to agency outcomes. FAA officials said that the redesigned NARP will provide the agency a strategic view of R&D and a better understanding of the driving forces for research, such as longer term strategic needs and emerging issues. The officials also said that the redesigned NARP will allow for a more effective framework from which to prioritize research. FAA plans to finalize the redesign of the NARP by February 2019.
    Recommendation: To help FAA better manage and oversee its portfolio of R&D activities, the Secretary of Transportation should direct the FAA to clarify its portfolio development guidance to call for each Program Planning Teams to disclose the process it used for prioritizing and selecting research projects so that decision-making is more transparent for FAA management.

    Agency: Department of Transportation
    Status: Open

    Comments: As of June 2017, FAA officials said they were developing guidance that will require the Program Planning Teams to identify and document their process for prioritizing and selecting research projects. FAA plans to finalize the guidance by November 2017.
    Recommendation: To help FAA better manage and oversee its portfolio of R&D activities, the Secretary of Transportation should direct the FAA to develop guidance to ensure that future National Aviation Research Plans (NARP) and R&D Annual Reviews meet statutory requirements to the extent practicable, including (a) The NARP lists activities that are carried under cooperative agreements. (b) The NARP describes the rationale for the prioritized research programs. (c) The NARP identifies how resources were allocated for long-term and near-term research. (d) The NARP identifies REDAC recommendations that are accepted, not accepted, and the reasons for non-acceptance. (e) The NARP provides a detailed description of technology transfer to government, industry, and academia. (f) The Annual Review describes new technologies developed and the dissemination of research results to the private sector. (g) The Annual Review allows a comparison to the NARP. (h) The Annual Review is prepared and presented in accordance with agency performance reporting requirements.

    Agency: Department of Transportation
    Status: Open

    Comments: As of June 2017, FAA officials said they were redesigning the National Aviation Research Plan (NARP) and R&D Annual Review to include, among other things, information required by statute. FAA plans to finalize the redesign of the NARP and Annual Review by February 2019.
    Director: Allison B. Bawden
    Phone: (202) 512-6806

    2 open recommendations
    Recommendation: To help ensure that the pilot programs for disconnected youth can be effectively implemented over the lifetime of the initiative, the Director of OMB should coordinate with relevant federal agencies to identify and estimate expected annual financial and staff resource contributions from each agency, including during the implementation and evaluation phases of the pilots.

    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 ensure that federal agencies involved in the disconnected youth pilots are able to evaluate pilot outcomes and ultimately communicate to Congress whether and to what extent the flexibilities tested by the pilots should be integrated into broader efforts, the Director of OMB should coordinate with relevant federal agencies to identify criteria or standards for assessing scalability, and collect data needed to address those criteria or standards.

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

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

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

    Agency: Department of Energy
    Status: Open

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

    Agency: Department of Energy
    Status: Open

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

    Agency: Department of Energy
    Status: Open

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

    Agency: Department of Energy
    Status: Open

    Comments: When we confirm what actions the agency has taken, we will update.
    Director: John Neumann
    Phone: (202) 512-3841

    1 open recommendations
    Recommendation: To enhance interagency collaboration in the Manufacturing USA program, the Secretary of Commerce should direct the Director of the National Institute of Standards and Technology to work with all non-sponsoring agencies whose missions contribute to or are affected by advanced manufacturing to revise the Manufacturing USA governance system to ensure the roles and responsibilities for how these agencies could contribute to the Manufacturing USA program are fully identified.

    Agency: Department of Commerce
    Status: Open

    Comments: The Department of Commerce responded to the recommendation with three actions. (1) Labor, DHS, and HHS were invited to participate in the Manufacturing USA program resulting in Labor, Biomedical Advanced Research and Development Authority, and FDA agreeing to participate and naming representatives to the Manufacturing USA Interagency Working Team.(2) Labor was invited to present at and participate in the Spring 2017 Manufacturing USA Network meeting resulting in Labor participating in the meeting, presenting its apprenticeship programs, and continuing participation in the Manufacturing Education and Workforce Development team regular meetings. (3) The Manufacturing USA Interagency Working Team has begun discussions on expanding the Manufacturing USA network governance document to include activities, roles, and responsibilities of non-institute sponsoring agencies. Final program policy decisions will be made once the new Administration's agency leadership is in place. Completion is expected by Fall 2017.
    Director: Katherine Iritani
    Phone: (202) 512-7114

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

    Agency: Department of Health and Human Services
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To improve consistency in CMS oversight of federal spending under section 1115 demonstrations, the Secretary of Health and Human Services should require the Administrator of CMS to issue formal guidance on the revised budget neutrality policy, including information on how the policy will be applied.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: Gambler, Rebecca S
    Phone: (202) 512-6912

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

    Agency: Tennessee Valley Authority
    Status: Open

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

    Agency: Tennessee Valley Authority
    Status: Open

    Comments: TVA neither agreed nor disagreed with this recommendation. We continue to believe action is needed and will monitor TVA's efforts to address it.
    Director: David J. Wise
    Phone: (202) 512-2834

    2 open recommendations
    Recommendation: To improve the reliability of FRPP disposal data, the Administrator of GSA should implement a data validation procedure to prevent reporting the same building disposal multiple times.

    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 improve the accuracy of reporting on progress in reducing the inventory of federal buildings, the Director of OMB, in coordination with the GSA Administrator, should establish a procedure to verify that the OMB's reports include the intended data, such as, reporting individual buildings only once and reporting only federally owned buildings.

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

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

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

    Agency: Department of Education
    Status: Open

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

    Agency: Department of Labor
    Status: Open

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

    Agency: United States Securities and Exchange Commission
    Status: Open

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

    Agency: Department of Labor
    Status: Open

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

    Agency: General Services Administration
    Status: Open

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

    Agency: United States Securities and Exchange Commission
    Status: Open

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

    Agency: Department of Labor
    Status: Open

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

    Agency: Department of Education
    Status: Open

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

    Agency: Office of Personnel Management
    Status: Open

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

    Agency: Office of Personnel Management
    Status: Open

    Comments: In a letter dated May 16, 2017, the acting director stated that OPM did not agree with the recommendation. While OPM recognizes the importance of data accuracy to effectively evaluate federal telework programs, OPM does not agree that the Telework Enhancement Act imposes any obligation on OPM to allocate significant resources necessary to validate telework data collected from agencies or that a year-over-year comparison of survey data is needed or advantageous to ensuring a reasonable and rigorous data analysis. We agree that OPM should not independently validate agency data, but OPM should take the steps necessary to identify and explain data outliers and limitations. Because OPM is the agency responsible for reporting telework data, OPM should ensure its annual reports to Congress include a clear discussion of data reliability limitations. Following up on data outliers and large year-to-year changes can help OPM identify data errors that could be corrected by agencies and provide OPM with the opportunity to discuss data limitations with agencies. Including such information clearly in the annual telework reports to Congress can make them more useful to Congress and to others. If we confirm that OPM takes actions in response to this recommendation, we will provide updated information.
    Director: Beryl H. Davis
    Phone: (202) 512-2623

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

    Agency: Department of Agriculture
    Status: Open
    Priority recommendation

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

    Agency: Department of Agriculture
    Status: Open
    Priority recommendation

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

    Agency: Department of Agriculture
    Status: Open

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

    Agency: Department of Agriculture
    Status: Open
    Priority recommendation

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

    Agency: Department of Agriculture
    Status: Open
    Priority recommendation

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

    Agency: Department of Agriculture
    Status: Open

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

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

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

    Agency: Department of Health and Human Services
    Status: Open

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

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

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

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

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

    Agency: Department of Health and Human Services
    Status: Open

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

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

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

    Agency: Department of Housing and Urban Development
    Status: Open

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

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

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

    Agency: Department of Housing and Urban Development
    Status: Open

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

    Agency: Department of Transportation
    Status: Open
    Priority recommendation

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

    Agency: Department of Transportation
    Status: Open

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

    Agency: Department of Transportation
    Status: Open
    Priority recommendation

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

    Agency: Department of Transportation
    Status: Open
    Priority recommendation

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

    Agency: Department of Transportation
    Status: Open

    Comments: The Department of Transportation (DOT) agreed with this recommendation. DOT stated that it will, no later than December 31, 2017, instruct the Federal Transit Administration to design, revise, and implement procedures to comply with federal grant and financial management requirements by September 30, 2019. We will assess these efforts once completed.
    Director: Asif A. Khan
    Phone: (202) 512-9869

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

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

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

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

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

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

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

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

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

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

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

    Agency: Department of Defense
    Status: Open

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

    Agency: Department of Defense
    Status: Open

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

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

    Comments: DOD partially concurred with this recommendation. DOD stated that as outlined in the military services' responses to our recommendations directed to them, the Army, Navy, and Air Force have agreed to take the responsibility for developing, maintaining, and monitoring all CAPs at the level recommended by the Implementation Guide for OMB Circular A-123. Further, DOD stated that based on the Comptroller actively participating in monthly meetings with military services to gain an understanding of their CAPs and the information reported in bi-monthly FIAR Governance Board meetings, this provides the Department the ability to efficiently respond to stakeholder requests related to critical capabilities CAPs. However, DOD did not describe a centralized reporting process to ensure consistent standard data elements are provided in CAPs and that the information on the status of the CAPs is up to date.
    Director: Jacqueline M. Nowicki
    Phone: (617) 788-0580

    2 open recommendations
    Recommendation: PCSB should further explore ways to more accurately measure behavior-related time out of school--both partial and full day removals--not captured under current reporting procedures.

    Agency: DC Public Charter School Board
    Status: Open

    Comments: The DC Public Charter School Board did not comment on this recommendation. We will monitor the agency's efforts to address it.
    Recommendation: The D.C. Mayor should direct the Deputy Mayor for Education and the Office of the State Superintendent of Education to deepen collaboration with PCSB and other relevant stakeholders, such as charter school local educational agencies, to develop a coordinated plan to continue progress in reducing discipline rates and, as part of this process, make explicit their respective roles, responsibilities, and authorities with regard to discipline in D.C. charter schools. This plan could include developing additional guidance, training, or resources, consistent with the unique autonomy of charter schools.

    Agency: District of Columbia: Executive Office of the Mayor
    Status: Open

    Comments: The agency plans to continue to deepening their collaboration to reduce disciple rates. They will make explicit their common understanding about their relevant roles, and find further ways to cooperate on such matters as guidance, training, data, and other resources for schools.
    Director: Kimberly M. Gianopoulos
    Phone: (202) 512-8612

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

    Comments: As of April 2017, according to the Department of Health and Human Services, SAMHSA will develop a plan to ensure complete and accurate information is provided to ONDCP by the end of summer 2017.
    Director: Michael Clements
    Phone: (202) 512-8678

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

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: Brian J. Lepore
    Phone: (202) 512-4523

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

    Agency: Department of Defense
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: In order to ensure that Congress receives all desired information on all gifts of major construction in a timely manner, the Secretary of Defense--in collaboration with any other relevant DOD stakeholders--should identify the lead organization(s) within DOD that will be responsible for developing DOD-wide policy for reporting gifts of major construction that are not reported through the process outlined in DOD Instruction 7700.18, as appropriate.

    Agency: Department of Defense
    Status: Open

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

    Agency: Department of Defense
    Status: Open

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

    1 open recommendations
    including 1 priority recommendation
    Recommendation: To help provide a roadmap to effectively guide NNSA's effort to integrate and improve its financial management, the NNSA Administrator should direct the Program Director of Financial Integration to develop a plan for producing cost information that fully incorporates leading practices.

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

    Comments: NNSA agreed with the recommendation. In its written responses to our report, NNSA stated that it will address the items we identified in its annual update to Congress on its financial integration initiative.
    Director: Brian Lepore
    Phone: (202) 512-4523

    2 open recommendations
    Recommendation: To provide Congress with better visibility over the costs for the environmental cleanup of properties from all Base Realignment and Closure rounds to inform future funding decisions, the Secretary of Defense should direct the Secretaries of the military departments to include in future annual reports to Congress that environmental cleanup costs will increase due to the cleanup of perfluorinated compounds and other emerging contaminants, and to include best estimates of these costs as additional information becomes available.

    Agency: Department of Defense
    Status: Open

    Comments: In written comments on a draft of this report, DOD concurred with this recommendation and stated that information on cleanup of perfluorinated compounds would be included in the fiscal year 2017 annual report to Congress.
    Recommendation: To help the services more effectively share information and address environmental cleanups and transfers, the Secretary of Defense should direct the Secretaries of the military departments to create a repository or method to record and share lessons learned about how various locations have successfully addressed cleanup challenges.

    Agency: Department of Defense
    Status: Open

    Comments: In written comments on a draft of this report, DOD stated that it will develop a process to record and share lessons learned in conjunction with its fiscal year 2017 annual report to Congress.
    Director: John Pendleton
    Phone: (404) 679-1816

    2 open recommendations
    Recommendation: To provide additional information for congressional decision makers regarding DOD's budget, the Secretary of Defense should direct the Under Secretary of Defense (Comptroller), in consultation with the OMB, to reevaluate and revise the criteria for determining what can be included in DOD's OCO budget requests to reflect current OCO-related activities and relevant budget policy directing in which budget requests OCO funds may be included.

    Agency: Department of Defense
    Status: Open

    Comments: The Department of Defense (DOD) and Office of Management and Budget (OMB) have not taken action on our recommendation. In DOD's response to a draft of our report, DOD concurred with our first recommendation and stated it planned to propose updated criteria to OMB to reflect current and evolving threats and reflect any changes in overseas contingency operations policy under the new Administration. As of June 2017, neither OMB nor DOD has publically released updated criteria, and DOD has not made any updates to Volume 12, Chapter 23 of its Financial Management Regulation that governs contingency operations to reflect the criteria. According to an official at DOD, at this time, there are no updates to the criteria for determining what can be included in DOD's overseas contingency operations budget request nor are there efforts underway between DOD and OMB to update the criteria. In addition, DOD's fiscal year 2018 budget request continued to include activities that our report identified as not being specifically addressed in the OMB criteria, including operations in Syria, the European Reassurance Initiative, and security cooperation funds (formerly the known as the Counterterrorism Partnership Fund).
    Recommendation: To assist decision makers in formulating DOD's future budgets, the Secretary of Defense should direct the Under Secretary of Defense (Comptroller) to develop a complete and reliable estimate of DOD's enduring OCO costs and to report these costs in concert with the department's future budget requests, and to use the estimate as a foundation for any future efforts to transition enduring costs to DOD's base budget.

    Agency: Department of Defense
    Status: Open

    Comments: The department has not, as yet, responded to our recommendation, and DOD's fiscal year 2018 budget request, issued in May 2017, did not include an estimate of its enduring overseas contingency operations costs as we had recommended. In its response to our draft report, DOD partially concurred with our recommendation and commented that developing reliable estimates is an important first step in any future effort to transition these costs to the base budget. However, DOD stated that until there is relief from the budgetary caps established by the Budget Control Act of 2011, DOD would need overseas contingency operations funds to finance counterterrorism operations, such as Operation Freedom's Sentinel and Operation Inherent Resolve. DOD also offered no plans to take action to address this recommendation in its response to our draft report.
    Director: Katherine Iritani
    Phone: (202) 512-7114

    4 open recommendations
    Recommendation: To improve the collection of complete and consistent personal care services data and better ensure CMS can effectively monitor the states' provision of and spending on Medicaid personal care services, CMS should establish standard reporting guidance for personal care services collected through Transformed-MSIS (T-MSIS) to ensure that key data reported by states, such as procedure codes, provider identification numbers, units of service, and dates of service, are complete and consistent.

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To improve the collection of complete and consistent personal care services data and better ensure CMS can effectively monitor the states' provision of and spending on Medicaid personal care services, CMS should better ensure, for all types of personal care services programs, that data on provision of personal care services and other home-and community-based services (HCBS) collected through T-MSIS claims can be specifically linked to the expenditure lines on the CMS-64 that correspond with those particular types of HCBS services.

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To improve the collection of complete and consistent personal care services data and better ensure CMS can effectively monitor the states' provision of and spending on Medicaid personal care services, CMS should better ensure that personal care services data collected from states through T-MSIS and MBES comply with CMS reporting requirements.

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To improve the collection of complete and consistent personal care services data and better ensure CMS can effectively monitor the states' provision of and spending on Medicaid personal care services, CMS should develop plans for analyzing and using personal care services data for program management and oversight.

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

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

    3 open recommendations
    Recommendation: To improve oversight of states' payment structures for MLTSS, the Administrator of CMS should require all states to collect and report on progress toward achieving MLTSS program goals, such as whether the program enhances the provision of community-based care.

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To improve oversight of states' payment structures for MLTSS, the Administrator of CMS should establish criteria for what situations would warrant exceptions to the federal standards that the data used to set rates be no older than the three most recent and complete years.

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To improve oversight of states' payment structures for MLTSS, the Administrator of CMS should provide states with guidance that includes minimum standards for encounter data validation procedures.

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

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

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

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

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

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

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

    Comments: As of September 2017, CMS has begun targeted efforts to assess and improve T-MSIS data available for Medicaid program oversight, including initiating a pilot study with four states to identify data anomalies and obtaining input from external experts on data quality. However, because these initiatives are ongoing and further efforts to improve T-MSIS data are still evolving, this recommendation remains open.
    Director: Charles Jeszeck
    Phone: (202) 512-7215

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

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

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

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

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

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

    Comments: IRS reported that it will change during the next scheduled update of the model agreements, the "pre-approved by IRS" statement to clarify that only the first seven articles of Form 5305, Traditional Individual Retirement Trust Account, and Form 5305-A, Traditional Individual Retirement Custodial Account, are approved by IRS. GAO will consider closing this recommendation when the agency has completed this effort.
    Director: Thomas Melito
    Phone: (202) 512-9601

    2 open recommendations
    Recommendation: To improve the transparency and clarity of the Trafficking in Persons Report and improve its usefulness as a diplomatic tool to encourage countries to address trafficking, the Secretary of State should improve explanations in narratives for Tier 1 rankings, including using consistent language, as feasible, in the Trafficking in Persons Report.

    Agency: Department of State
    Status: Open

    Comments: In comments on the draft report, State concurred with this recommendation and said that it seeks to make the Trafficking in Persons Report as useful as possible to a broad array of stakeholders and will continue its commitment to ensure each narrative better serves this purpose. GAO will continue to monitor State's efforts to fully implement the recommendation.
    Recommendation: To improve the transparency and clarity of the Trafficking in Persons Report and improve its usefulness as a diplomatic tool to encourage countries to address trafficking, the Secretary of State should take actions, such as tracking the recommendations in the Trafficking in Persons Report, to assess the effectiveness of the report as a tool to encourage countries to address human trafficking.

    Agency: Department of State
    Status: Open

    Comments: In comments on the draft report, State concurred with this recommendation and described steps it is taking to more systematically assess the effectiveness of the Trafficking in Persons Report in encouraging governments to address human trafficking, including the recent establishment of a monitoring and evaluation position in the Trafficking Office. GAO will continue to monitor State's implementation efforts.
    Director: Zina Merritt
    Phone: (202) 512-5257

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

    Agency: Department of Defense
    Status: Open

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

    Agency: Congress
    Status: Open

    Comments: When we determine what steps the Congress has taken, we will provide updated information.
    Director: Michael J. Sullivan
    Phone: (202) 512-4841

    1 open recommendations
    Recommendation: To enhance program oversight and provide more robust input to budget deliberations, Congress should consider requiring DOD to report on each major acquisition program's systems engineering status in the department's annual budget request, beginning with the budget requesting funds to start development. The information could be presented on a simple timeline--as done for the case studies in this report--and at a minimum should reflect the status of a program's functional and allocated baselines as contained in the most current version of the program's systems engineering plan.

    Agency: Congress
    Status: Open

    Comments: Congress has not yet taken action on the matter for consideration. GAO will continue to monitor.
    Director: Brenda S. Farrell
    Phone: (202) 512-3604

    1 open recommendations
    Recommendation: To improve the management of DOD's credentialing program and better determine whether the program is achieving its desired results, the Secretary of Defense should direct the Under Secretary of Defense for Personnel and Readiness to develop and implement program performance measures that include key attributes, such as a baseline and goals, that can be used to assess performance.

    Agency: Department of Defense
    Status: Open

    Comments: DOD did not concur with our recommendation to develop and implement performance measures for its credentialing program. As of August 23, 2017, the department still has yet to develop performance measures for the program.
    Director: Beryl H. Davis
    Phone: (202) 512-2623

    9 open recommendations
    including 4 priority recommendations
    Recommendation: To provide agencies access to SSA's more complete set of death data, Congress should consider amending the Social Security Act to explicitly allow SSA to share its full death file with Treasury for use through the DNP working system.

    Agency: Congress
    Status: Open

    Comments: When we confirm what actions have been taken we will update. As of August 3, 2017, no updated information has been provided.
    Recommendation: To reasonably assure that additional relevant databases are identified and evaluated for inclusion in the DNP working system, the Director of OMB should develop, document, and communicate a formal process that user agencies can use to identify, suggest, and receive feedback on additional databases to be evaluated for inclusion in the DNP working system.

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

    Comments: We provided a draft of this report to OMB and Treasury and other agencies we reviewed for comment. In its written comments, OMB agreed with this recommendation and cited plans to implement it. As of August 3, 2017, no updated information has been provided by the OMB. We will continue to monitor the status of this recommendation.
    Recommendation: To reasonably assure that the DNP working system is used effectively and consistently, the Director of OMB should develop guidance that clarifies whether the use of DNP's payment integration functionality is required and--if required--the circumstances and process in which agencies may obtain an exemption from this requirement.

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

    Comments: We provided a draft of this report to OMB and Treasury and other agencies we reviewed for comment. In its written comments, OMB agreed with this recommendation and cited plans to implement it. As of August 3, 2017, no updated information has been provided by the OMB. We will continue to monitor the status of this recommendation.
    Recommendation: To reasonably assure that agencies use the DNP working system effectively, the Director of OMB should develop a strategy--and communicate its strategy through guidance--for how agencies should use the DNP working system to complement existing data matching processes and whether and how agencies should consider using the DNP working system to streamline existing data matching. Such guidance may cover how agencies should demonstrate that their data matching processes meet the requirements in the Improper Payments Elimination and Recovery Improvement Act of 2012, whether agencies can decide on their own which specific databases to use, and how agencies should use the functionalities available through the DNP working system.

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

    Comments: We provided a draft of this report to OMB and Treasury and other agencies we reviewed for comment. In its written comments, OMB stated that it generally agreed with the concept of developing a strategy for how agencies should use the Do Not Pay (DNP) working system to complement existing data matching processes and would explore the concept further. As of August 3, 2017, no updated information has been provided by the OMB. We will continue to monitor the status of this recommendation.
    Recommendation: To reasonably assure that agencies develop consistent policies and procedures to verify DNP matches, the Director of OMB should provide additional guidance that outlines when and how agencies should verify DNP matches against a secondary source and provide individuals an opportunity to contest before taking adverse actions as a result of DNP matches.

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

    Comments: We provided a draft of this report to OMB and Treasury and other agencies we reviewed for comment. In its written comments, OMB stated that it agreed with the of consistent policies and procedures and will work with agencies so that their policies and procedures for verifying Do Not Pay (DNP) matches are developed consistently. As of August 3, 2017, no updated information has been provided by the OMB. We will continue to monitor the status of this recommendation.
    Recommendation: To better monitor agency use of the DNP working system once a strategy has been developed, the Director of OMB should develop and implement monitoring mechanisms--such as goals, benchmarks, and performance measures--to evaluate agency use of the DNP working system.

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

    Comments: We provided a draft of this report to OMB and Treasury and other agencies we reviewed for comment. In its written comments, OMB stated that it agreed with the concept of monitoring mechanisms and will continue to work with agencies to reduce improper payments and encourage agencies to establish goals to improve payment accuracy that will be monitored and evaluated by OMB. As of August 3, 2017, no updated information has been provided by the OMB. We will continue to monitor the status of this recommendation.
    Recommendation: To reasonably assure that agency-reported information on use of the DNP working system is reliable, the Director of OMB should develop a process for comparing agency reporting on the use of the DNP working system to available sources, such as OMB guidance and DNP working system adjudication reports.

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

    Comments: We provided a draft of this report to OMB and Treasury and other agencies we reviewed for comment. In its written comments, OMB stated that it agreed with the concept of ensuring that data are reliable and will consider the feasibility of a process to compare agency submissions to available sources to reasonably assure that agency-reported information on use of the Do Not Pay (DNP) working system is reliable. As of August 3, 2017, no updated information has been provided by the OMB. We will continue to monitor the status of this recommendation.
    Recommendation: To reasonably assure that agency-reported information on use of the DNP working system is complete, the Director of OMB should revise its guidance to clarify whether agencies should report on their uses of all of the functionalities of the DNP working system in their agency financial reports.

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

    Comments: We provided a draft of this report to OMB and Treasury and other agencies we reviewed for comment. In its written comments, OMB stated that it agreed with ensuring the completeness of data and will continue to work with agencies and the Chief Financial Officer community to ensure that agency-reported information on the use of the Do Not Pay (DNP) working system is complete. As of August 3, 2017, no updated information has been provided by the OMB. We will continue to monitor the status of this recommendation.
    Recommendation: The Secretary of the Treasury should modify the DNP working system to track adjudication of matches obtained through all functionalities.

    Agency: Department of the Treasury
    Status: Open

    Comments: In a memo dated April 13, 2017, the Department of Treasury (Treasury) stated that it is in the process of evaluating potential solutions to capture information on the impact of Portal functionalities (online single search, continuous monitoring, and batch matching), and has developed a plan with timeframes to assess the technical feasibility as well as user willingness to provide information. However, Treasury stated that it cannot be certain that this evaluation will identify viable solutions, and therefore cannot commit to making any modifications to the working system. Treasury explained, for instance, it may not be possible to design an effective and user-friendly strategy to capture agency decisions to remove an excluded party identified in a continuous monitoring file from a list of approved vendors. Further, Treasury explained that even if it can capture those decisions, it may be even more difficult to assign a dollar value to that decision as there would be no payment pending in this example. Nevertheless, Treasury stated that it is committed to thoroughly evaluating whether a solution is possible, and--if a solution proves feasibly--its goal is to complete a development plan for the implementation of any identified solutions by September 30, 2018.
    Director: Clowers, Angela N
    Phone: (202) 512-7114

    2 open recommendations
    Recommendation: To make it more likely that HHS will achieve its goals to reduce quality measure misalignment and associated provider burden, the Secretary of HHS should direct CMS and the Office of the National Coordinator for Health Information Technology to prioritize their development of electronic quality measures and associated standardized data elements on the specific quality measures needed for the core measure sets that CMS and private payers have agreed to use.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: In January 2017, HHS told us that ONC and CMS are prioritizing efforts to understand challenges associated with the development and implementation of electronic clinical quality measures. However, we determined that the actions did not fully address the recommendation because they focus on efforts to understand the challenges associated with electronic clinical quality measures as opposed to efforts to prioritize their development of measures from the core measure sets that CMS and private payers have agreed to use. As of August 2017, HHS officials have not informed us of any additional actions taken to implement this recommendation. We will update the status of this recommendation when we receive additional information.
    Recommendation: To make it more likely that HHS will achieve its goals to reduce quality measure misalignment and associated provider burden, the Secretary of HHS should direct CMS to comprehensively plan, including setting timelines, for how to target its development of new, more meaningful quality measures on those that will promote greater alignment, especially measures to strengthen the core measure sets that CMS and private payers have agreed to use.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: In January 2017, HHS told us that it considers this recommendation open and CMS will continue to explore ways for greater alignment through its planning efforts. As of August 2017, HHS officials have not informed us of any additional actions taken to implement this recommendation. We will update the status of this recommendation when we receive additional information.
    Director: Cary Russell
    Phone: (202) 512-5431

    3 open recommendations
    Recommendation: To better position combatant commanders to implement the requirements of DOD Instruction 4715.19 if burn pits become necessary and to assist in planning for waste disposal in future military operations, the Secretary of Defense should direct the combatant commanders of U.S. Africa Command, U.S. European Command, U.S. Pacific Command, and U.S. Southern Command to establish implementation policies and procedures for waste management. Such policies and procedures should include, as applicable, specific organizations within each combatant command with responsibility for ensuring compliance with relevant policies and procedures, including burn pit notification, and, when appropriate, monitoring and reporting on the use of burn pits.

    Agency: Department of Defense
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To better understand the long-term health effects of exposure to the disposal of covered waste in burn pits, the Secretary of Defense should direct the Under Secretary of Defense for Acquisition, Technology, and Logistics to, in coordination with the Secretary of Veterans Affairs, specifically examine the relationship between direct, individual, burn pit exposure and potential long-term health-related issues. As part of that examination, consider the results of the National Academies of Sciences, Engineering, and Medicine's report on the Department of Veteran Affairs registry and the methodology outlined in the 2011 Institute of Medicine study that suggests the need to evaluate the health status of service members from their time of deployment over many years to determine their incidence of chronic disease, with particular attention to the collection of data at the individual level, including the means by which that data is obtained.

    Agency: Department of Defense
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To better understand the long-term health effects of exposure to the disposal of covered waste in burn pits, the Secretary of Defense should direct the Under Secretary of Defense for Acquisition, Technology, and Logistics to take steps to ensure United States Central Command and other geographic combatant commands, as appropriate, establish processes to consistently monitor burn pit emissions for unacceptable exposures.

    Agency: Department of Defense
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: Valerie Melvin
    Phone: (202) 512-6304

    2 open recommendations
    Recommendation: To provide greater transparency in the reporting of FOIA litigation costs, Congress could consider requiring Justice to provide a cost estimate for collecting and reporting information on costs incurred when defending lawsuits in which the plaintiffs prevailed.

    Agency: Congress
    Status: Open

    Comments: Congress has not yet considered if it plans to amend FOIA regarding the reporting of costs for defending lawsuits in which the plaintiffs prevailed.
    Recommendation: Congress could consider amending the act to require Justice to reflect in its Litigation and Compliance reports, changes in the award of attorneys' fees and costs resulting from the appeals process and settlement agreements between agencies and plaintiffs, if deemed to be cost-effective.

    Agency: Congress
    Status: Open

    Comments: Congress has not yet considered if it plans to amend FOIA to require Justice to make changes to its Litigation and Compliance reports.
    Director: James Cosgrove
    Phone: (202) 512-7114

    2 open recommendations
    Recommendation: To improve the accessibility and reliability of SNF expenditure data, the Acting Administrator of CMS should take steps to improve the accessibility of SNF expenditure data, making it easier for public stakeholders to locate and use the data.

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To improve the accessibility and reliability of SNF expenditure data, the Acting Administrator of CMS should take steps to ensure the accuracy and completeness of SNF expenditure data.

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: John H. Pendleton
    Phone: (202) 512-3489

    3 open recommendations
    Recommendation: To make a well-informed decision about the future of its A-10 aircraft, before again recommending divestment of the A-10, the Secretary of the Air Force should: (1) Develop quality information that fully identifies gaps in capacity or capability that would result from A-10 divestment, including the timing and duration of any identified gaps, and the risks associated with those gaps; and (2) Use that information to develop strategies to mitigate any identified gaps.

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To further inform decisions about the future of the A-10, the Secretary of the Air Force should, in considering divestment, develop a high-quality, reliable cost estimate utilizing best practices.

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To ensure that senior leaders have the quality information on which to base future force structure decisions, the Secretary of Defense should develop and promulgate department-wide guidance that establishes specific informational requirements to be met before proposing divestment of major weapon systems that have not reached the end of their expected service lives.

    Agency: Department of Defense
    Status: Open

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

    2 open recommendations
    Recommendation: To improve the quality of the data published on ForeignAssistance.gov and help ensure consistency in published information, the Secretary of State should, in consultation with the Director of OMB and the USAID Administrator, undertake a review of the efforts to date on ensuring data quality

    Agency: Department of State
    Status: Open

    Comments: State concurred with this recommendation and noted that it will continue to work with USAID in consultation with OMB to assess whether additional existing resources are required to meet the goals of ForeignAssistance.gov. As of June 2017, State has taken some steps to coordinate with OMB and USAID to improve the quality of data reported for ForeignAssistance.gov. For example, in January 2017, State co-hosted an interagency meeting with OMB and USAID to discuss data quality and reporting requirements. As of June 2017, GAO was following up with State to obtain additional information on how the established review process would or has helped improve the quality of the data reported on Foreignassistance.gov.
    Recommendation: To improve the quality of the data published on ForeignAssistance.gov and help ensure consistency in published information, the Secretary of State should, in consultation with the Director of OMB and the USAID Administrator, develop additional guidance that takes into consideration current challenges to updating ForeignAssistance.gov with verified data.

    Agency: Department of State
    Status: Open

    Comments: As of June 2017, State has taken some steps to coordinate with OMB and USAID to improve the quality of data reported for ForeignAssistance.gov. For example, in January 2017, State co-hosted an interagency meeting with OMB and USAID to discuss data quality and reporting requirements. As of June 2017, GAO was following up with State to determine if additional guidance has been developed that takes into consideration current challenges to updating ForeignAssistance.gov with verified data
    Director: David A. Powner
    Phone: (202) 512-9286

    12 open recommendations
    Recommendation: In order to improve the accuracy of IT Dashboard incremental development data, the Director of OMB should direct the Federal Chief Information Officer (CIO) to clarify existing guidance regarding what IT investments are and are not subject to requirements on the use of incremental development and how CIOs should report the status of projects that are not subject to these requirements.

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

    Comments: The Office of Management and Budget (OMB) has taken initial steps to implement our recommendation. Specifically, OMB's June 2016 annual capital planning guidance for fiscal year 2018 included instructions on what types of investments were required to adhere to incremental development requirements related to the delivery of usable functionality. The guidance stated that all software development projects are required to produce usable functionality at intervals of no more than six months. Further, all major development projects within investments are required to use modular/agile principles. However, OMB's guidance still lacks direction on how CIOs are to report the status of nonsoftware projects, as we recommended. In the absence of our recommended guidance clarification, OMB is at risk of agencies continuing to be unclear about how nonsoftware development investment data are to be reported on the Dashboard, increasing the risk that data on the IT Dashboard will not always be accurate. We will continue to evaluate OMB's progress in clarifying its guidance and considering a change to provide more detailed guidance related to the reporting of nonsoftware development investment data.
    Recommendation: To improve the quality of the seven departments' information on project incremental delivery reported to the IT Dashboard, the Secretaries of Commerce, Defense, Education, Health and Human Services, Homeland Security, Transportation, and the Treasury should direct their CIOs to review major IT investment project data reported on the IT Dashboard and update the information as appropriate in the following areas: (1) whether the project is in-progress or complete; (2) whether the project is a software development project or not; and (3) the status of the delivery of functionality every 6 months, ensuring that these data are consistent across all reporting channels.

    Agency: Department of Homeland Security
    Status: Open

    Comments: The Department of Homeland Security (DHS) concurred with our recommendation and stated that the Enterprise Business Management Office within the Office of the Chief Information Officer will validate each investment reported on the Dashboard and work with program officials to ensure they appropriately update the data for the IT Dashboard. However, after our report was issued in August 2016, the IT Dashboard was not publicly updated from the end of August 2016 until the end of May 2017, during the formulation of the President's budget request. Now that the Dashboard is being publicly updated again, we will continue to analyze and monitor the department's progress in updating investment information on the Dashboard and the implementation of our recommendation.
    Recommendation: To improve the quality of the seven departments' information on project incremental delivery reported to the IT Dashboard, the Secretaries of Commerce, Defense, Education, Health and Human Services, Homeland Security, Transportation, and the Treasury should direct their CIOs to review major IT investment project data reported on the IT Dashboard and update the information as appropriate in the following areas: (1) whether the project is in-progress or complete; (2) whether the project is a software development project or not; and (3) the status of the delivery of functionality every 6 months, ensuring that these data are consistent across all reporting channels.

    Agency: Department of Education
    Status: Open

    Comments: The Department of Education (Education) concurred with our recommendation and stated that the department will ensure that the data is kept current using their IT portfolio management process. However, after our report was issued in August 2016, the IT Dashboard was not publicly updated from the end of August 2016 until the end of May 2017, during the formulation of the President's budget request. Now that the Dashboard is being publicly updated again, we will continue to analyze and monitor the department's progress in updating investment information on the Dashboard and the implementation of our recommendation.
    Recommendation: To improve the quality of the seven departments' information on project incremental delivery reported to the IT Dashboard, the Secretaries of Commerce, Defense, Education, Health and Human Services, Homeland Security, Transportation, and the Treasury should direct their CIOs to review major IT investment project data reported on the IT Dashboard and update the information as appropriate in the following areas: (1) whether the project is in-progress or complete; (2) whether the project is a software development project or not; and (3) the status of the delivery of functionality every 6 months, ensuring that these data are consistent across all reporting channels.

    Agency: Department of Commerce
    Status: Open

    Comments: The Department of Commerce (Commerce) concurred with our recommendation and stated that these changes would be incorporated into the department?s Dashboard reporting. However, after our report was issued in August 2016, the IT Dashboard was not publicly updated from the end of August 2016 until the end of May 2017, during the formulation of the President's budget request. Now that the Dashboard is being publicly updated again, we will continue to analyze and monitor the department's progress in updating investment information on the Dashboard and the implementation of our recommendation.
    Recommendation: To improve the quality of the seven departments' information on project incremental delivery reported to the IT Dashboard, the Secretaries of Commerce, Defense, Education, Health and Human Services, Homeland Security, Transportation, and the Treasury should direct their CIOs to review major IT investment project data reported on the IT Dashboard and update the information as appropriate in the following areas: (1) whether the project is in-progress or complete; (2) whether the project is a software development project or not; and (3) the status of the delivery of functionality every 6 months, ensuring that these data are consistent across all reporting channels.

    Agency: Department of Defense
    Status: Open

    Comments: The Department of Defense (Defense) partially concurred with our recommendation and stated that the department is taking action to update the Dashboard data as appropriate. However, after our report was issued in August 2016, the IT Dashboard was not publicly updated from the end of August 2016 until the end of May 2017, during the formulation of the President's budget request. Now that the Dashboard is being publicly updated again, we will continue to analyze and monitor the department's progress in updating investment information on the Dashboard and the implementation of our recommendation.
    Recommendation: To improve the quality of the seven departments' information on project incremental delivery reported to the IT Dashboard, the Secretaries of Commerce, Defense, Education, Health and Human Services, Homeland Security, Transportation, and the Treasury should direct their CIOs to review major IT investment project data reported on the IT Dashboard and update the information as appropriate in the following areas: (1) whether the project is in-progress or complete; (2) whether the project is a software development project or not; and (3) the status of the delivery of functionality every 6 months, ensuring that these data are consistent across all reporting channels.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: The Department of Health and Human Services (HHS) concurred with our recommendation. However, after our report was issued in August 2016, the IT Dashboard was not publicly updated from the end of August 2016 until the end of May 2017, during the formulation of the President's budget request. Now that the Dashboard is being publicly updated again, we will continue to analyze and monitor the department's progress in updating investment information on the Dashboard and the implementation of our recommendation.
    Recommendation: To improve the quality of the seven departments' information on project incremental delivery reported to the IT Dashboard, the Secretaries of Commerce, Defense, Education, Health and Human Services, Homeland Security, Transportation, and the Treasury should direct their CIOs to review major IT investment project data reported on the IT Dashboard and update the information as appropriate in the following areas: (1) whether the project is in-progress or complete; (2) whether the project is a software development project or not; and (3) the status of the delivery of functionality every 6 months, ensuring that these data are consistent across all reporting channels.

    Agency: Department of Transportation
    Status: Open

    Comments: The Department of Transportation (Transportation) concurred with our recommendation and stated the department was committed to ensuring the information on the IT Dashboard reflects up to date information. However, after our report was issued in August 2016, the IT Dashboard was not publicly updated from the end of August 2016 until the end of May 2017, during the formulation of the President's budget request. Now that the Dashboard is being publicly updated again, we will continue to analyze and monitor the department's progress in updating investment information on the Dashboard and the implementation of our recommendation.
    Recommendation: To improve the quality of the seven departments' information on project incremental delivery reported to the IT Dashboard, the Secretaries of Commerce, Defense, Education, Health and Human Services, Homeland Security, Transportation, and the Treasury should direct their CIOs to review major IT investment project data reported on the IT Dashboard and update the information as appropriate in the following areas: (1) whether the project is in-progress or complete; (2) whether the project is a software development project or not; and (3) the status of the delivery of functionality every 6 months, ensuring that these data are consistent across all reporting channels.

    Agency: Department of the Treasury
    Status: Open

    Comments: The Department of the Treasury (Treasury) did not comment on our recommendation. However, after our report was issued in August 2016, the IT Dashboard was not publicly updated from the end of August 2016 until the end of May 2017, during the formulation of the President's budget request. Now that the Dashboard is being publicly updated again, we will continue to analyze and monitor the department's progress in updating investment information on the Dashboard and the implementation of our recommendation.
    Recommendation: To improve the certification of adequate incremental development, the Secretaries of Defense, Education, Health and Human Services, and the Treasury should direct their CIOs to establish a department policy and process for the certification of major IT investments' adequate use of incremental development, in accordance with OMB's guidance on the implementation of the Federal Information Technology Acquisition Reform Act.

    Agency: Department of Education
    Status: Open

    Comments: The Department of Education (Education) concurred with our recommendation to establish a departmentwide certification policy. Education officials reported in March 2017 that the department will complete changes to its guidance by November 2017. However, until this guidance is finalized, Education will not be able to fully ensure adequate implement of, or benefit from, incremental development practices. We will continue to evaluate Education's progress in implementing this recommendation.
    Recommendation: To improve the certification of adequate incremental development, the Secretaries of Defense, Education, Health and Human Services, and the Treasury should direct their CIOs to establish a department policy and process for the certification of major IT investments' adequate use of incremental development, in accordance with OMB's guidance on the implementation of the Federal Information Technology Acquisition Reform Act.

    Agency: Department of Defense
    Status: Open

    Comments: The Department of Defense (Defense) did not concur with our recommendation, stating that its existing guidance was adequate in this area. However, in August 2016, Defense issued its fiscal year 2018 budget submission guidance which required each component CIO to certify that IT investments were adequately implementing incremental development. The component CIOs were to document the certification in a statement of compliance memorandum, using their agency's letterhead, and submit the memorandum to the Defense CIO. Defense officials report that this same guidance will be added to the Financial Management Regulations during summer 2017. Until this annual guidance has been updated and incorporated into the department's standing policies, Defense is at risk of overlooking this requirement in subsequent years. We will continue to evaluate Defense's progress in implementing this recommendation.
    Recommendation: To improve the certification of adequate incremental development, the Secretaries of Defense, Education, Health and Human Services, and the Treasury should direct their CIOs to establish a department policy and process for the certification of major IT investments' adequate use of incremental development, in accordance with OMB's guidance on the implementation of the Federal Information Technology Acquisition Reform Act.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: The Department of Health and Human Services (HHS) concurred with our recommendation to establish a departmentwide certification policy. However, HHS officials reported in April 2017 that they did not have a timeframe for when the department's new certification guidance would be completed. Until this guidance is finalized, HHS will not be able to fully ensure adequate implement of, or benefit from, incremental development practices. We will continue to evaluate HHS's progress in implementing this recommendation.
    Recommendation: To improve the certification of adequate incremental development, the Secretaries of Defense, Education, Health and Human Services, and the Treasury should direct their CIOs to establish a department policy and process for the certification of major IT investments' adequate use of incremental development, in accordance with OMB's guidance on the implementation of the Federal Information Technology Acquisition Reform Act.

    Agency: Department of the Treasury
    Status: Open

    Comments: The Department of the Treasury (Treasury) did not comment on our recommendations. Further, Treasury officials reported in March 2017 that it had no plans to revise its policies, as we recommended. Until the department establishes a CIO certification policy, Treasury will not be able to fully ensure adequate implement of, or benefit from, incremental development practices. We will continue to evaluate Treasury's progress in implementing this recommendation.
    Director: Paula M. Rascona
    Phone: (202) 512-9816

    3 open recommendations
    including 3 priority recommendations
    Recommendation: To help ensure effective government-wide implementation and that complete and consistent spending data will be reported as required by the DATA Act, the Director of OMB, in collaboration with the Secretary of the Treasury, should establish or leverage existing processes and controls to determine the complete population of agencies that are required to report spending data under the DATA Act and make the results of those determinations publicly available.

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

    Comments: OMB stated that each agency is responsible for determining whether it is subject to the DATA Act. To help agencies make that determination, OMB published guidance in the form of frequently asked questions and stated that the agencies may consult with OMB for additional counsel. In response to our recommendation, OMB staff told us they have reached out to federal agencies to identify which agencies have determined that they are exempt from reporting under the DATA Act and prepared a list of such agencies. However, OMB has not provided us the list or the procedures for reviewing agency determinations and compiling the results. In addition, OMB has not established procedures for ensuring non-exempt agencies are reporting spending data as required. Finally, OMB has not stated whether it will make the results of the determinations publicly available. Further, additional clarification would improve the usefulness of the frequently asked questions. For example, they state "Any Federal agency submitting data that OMB posts on its SF 133 Report on Budget Execution and Budgetary Resources is required to comply with DATA Act reporting." However, the SF 133 Report for the third quarter of 2016 includes entities such as the Postal Service which are not required by the DATA Act to report financial and payment information. In explaining the frequently asked questions to us, OMB officials clarified that they meant that an entity is required to report if its data appears on the SF 133 and it meets the applicable statutory definition of agency. The frequently asked questions document does not clearly communicate this two-prong approach. Additionally, OMB's verbal clarification when meeting with us does not account for those entities that meet the statutory definition of agency and are required by the DATA Act to report financial and payment information but do not appear on the SF 133. We will continue to assess OMB's efforts to address this recommendation.
    Recommendation: To help ensure effective government-wide implementation and that complete and consistent spending data will be reported as required by the DATA Act, the Director of OMB, in collaboration with the Secretary of the Treasury, should reassess, on a periodic basis, which agencies are required to report spending data under the DATA Act and make appropriate notifications to affected agencies.

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

    Comments: OMB does not have plans to reassess, on a periodic basis, which agencies are required to report spending data under the DATA Act. We continue to believe action on this recommendation is important to effectively implement the DATA Act. We will continue to assess OMB's efforts to address this recommendation.
    Recommendation: To help ensure effective implementation of the DATA Act by the agencies and facilitate the further establishment of overall government-wide governance, the Director of OMB, in collaboration with the Secretary of the Treasury, should request that non-CFO Act agencies required to report federal spending data under the DATA Act submit updated implementation plans, including updated timelines and milestones, cost estimates, and risks, to address new technical requirements.

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

    Comments: On June 15, 2016, OMB directed CFO Act agencies to update key components of their implementation plans by August 12, 2016. The requirement did not extend to non-CFO Act agencies. OMB stated that it is monitoring non-CFO Act agencies by providing feedback to non-CFO Act agencies through workshops instead of requesting updated implementation plan information. According to OMB officials, OMB has not followed-up with non-CFO Act agencies or requested updated implementation plan information because they are working with the CFO Act agencies which comprise approximately 90 percent of federal spending. In addition to these outreach efforts, OMB has worked with Treasury to engage with small and independent agencies through weekly phone calls and other forms of communication. However, the DATA Act applies to most federal agencies, and we believe that it is important to monitor smaller agencies' implementation plans as well as large agencies. We will continue to assess OMB's efforts to address this recommendation.
    Director: Susan A. Fleming
    Phone: (202) 512-2834

    1 open recommendations
    Recommendation: To improve PHMSA's oversight of the explosives classification process, the Secretary of Transportation should direct the PHMSA Administrator to develop and implement a systematic approach for improving the guidance PHMSA provides test labs.

    Agency: Department of Transportation
    Status: Open

    Comments: PHMSA concurred with this recommendation and said it would take steps to implement it. When we confirm what actions PHMSA has taken in response to this recommendation, we will provide updated information.
    Director: Yvonne D. Jones
    Phone: (202) 512-6806

    1 open recommendations
    Recommendation: To help agencies determine the value of their telework programs, the Director of OPM, working with the Chief Human Capital Officers Council, should provide clarifying guidance on options for developing supporting data for benefits and costs associated with agency telework programs. For example, the guidance could identify potential data sources, such as the data generated in response to requirements under the Office of Management and Budget (OMB) Reduce the Footprint Memorandum 2015-01 and Executive Order 13693.

    Agency: Office of Personnel Management
    Status: Open

    Comments: OPM concurred with the recommendation and its work-life policy office will work with the Chief Human Capital Officers (CHCO) Council to further agency efforts to determine the value of their telework programs. OPM stated that they will develop clarifying guidance for agencies with CHCO input and host a CHCO Academy session focused on evaluating the costs and benefits of telework programs. This guidance will review basic principles of cost-benefit analysis, highlight common costs and benefits, and identify potential data sources in areas such as real estate costs, energy use, commuting costs, and employee productivity.
    Director: J. Alfredo Gómez
    Phone: (202) 512-3841

    6 open recommendations
    Recommendation: The EPA Administrator should direct the Office of Grants and Debarment (OGD) and program and regional offices, as appropriate, as part of EPA's ongoing streamlining initiatives and the development of a grantee portal, to incorporate expanded search capability features, such as keyword searches, into its proposed web-based portal for collecting and accessing performance reports to improve their accessibility.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: In its 60 day response, EPA reiterated its agreement with this recommendation. EPA also stated that its vision for grants management includes having grant recipients submit performance reports and other information to the agency through a web-based portal. The portal would incorporate capabilities such as key word searches to allow for easier access to performance report information. However, the portal is a long-term initiative, subject to the agency's budget process, and dependent on the completion of the Next Generation Grants System, which the EPA expects to fully deploy in Fiscal Year 2018.
    Recommendation: The EPA Administrator should direct OGD and program and regional offices, as appropriate, as part of EPA's ongoing streamlining initiatives and the development of a grantee portal, to identify grant programs where existing program-specific data reporting can meet EPA's performance reporting requirements for grants management purposes to reduce duplicative reporting by grantees.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: In its 60 day response, EPA reiterated its general agreement with this recommendation and stated it will work with recipient partners to identify where duplicative reporting can be reduced. However, EPA also noted that program-specific data cannot be relied upon to meet all grants management requirements, and performance reports often contain other information that allows Project Officers to monitor a recipient's progress. Further, EPA will need to consider the feasibility of expanding Project Officer access to certain program databases to enhance grant performance monitoring. EPA anticipates completing the process for identifying where duplicative reporting can be reduced by the end of FY 2017.
    Recommendation: The EPA Administrator should direct OGD and program and regional offices, as appropriate, as part of EPA's ongoing streamlining initiatives and the development of a grantee portal, once EPA's new performance system is in place, to ensure that the Office of Water adopts software tools, as appropriate, to electronically transfer relevant data on program results from program-specific databases to EPA's national performance system.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: In its 60 day response, the EPA reiterated its general agreement with this recommendation and stated that it will apply it, where appropriate and cost effective, to program-specific databases, not only the Office of Water databases. EPA noted that not all data from program-specific databases may be appropriate for direct electronic transfer to the national performance system; some individual grant data may need to be analyzed before being rolled up into national data. Additionally, implementation of this recommendation will depend upon the agency's program offices modifying their databases to interface with the new performance system. Further, implementation of this recommendation is dependent upon completion of EPA's new performance system, currently under development; anticipated deployment is in FY 2017.
    Recommendation: The EPA Administrator should direct OGD and program and regional offices, as appropriate, as part of EPA's ongoing streamlining initiatives and the development of a grantee portal, to clarify the factors project officers should consider when determining whether performance reports are consistent with EPA's environmental results directive.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: In its 60 day response, EPA reiterated its agreement with this recommendation and stated that it will make conforming changes to the implementation guidance for the Environmental Results Order (Directive) in FY 2017.
    Recommendation: The EPA Administrator should direct OGD and program and regional offices, as appropriate, as part of EPA's ongoing streamlining initiatives and the development of a grantee portal, to expand aspects of EPA's policy for certain categorical grants, specifically, the call for an explicit reference to the planned results in grantees' work plans and their projected time frames for completion, to all grants.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: In its 60 day response, EPA reiterated its agreement with this recommendation and stated that it will make conforming changes to existing policy in FY 2017.
    Recommendation: The EPA Administrator should direct OGD and program and regional offices, as appropriate, as part of EPA's ongoing streamlining initiatives and the development of a grantee portal, to incorporate built-in data quality controls for performance reports into the planned web-based portal based on EPA's environmental results directive.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: In its 60 day response, EPA reiterated its general agreement with this recommendation. However, EPA emphasized that identifying and deploying appropriate data quality controls is a long-term effort subject to budgetary considerations, completion of the Next Generation Grants System, and extensive collaboration with internal and external stakeholders. Specifically, the report's vision for built-in data quality controls involves the use of electronic templates and reduced reliance on manual data entry--which would require standardized work plan and performance report formats subject to clearance by the Office of Management and Budget. Further, EPA noted that both grant recipients and EPA program offices generally have not supported standardizing the format of work plan and progress reports in the past. Accordingly, as a first step, EPA will seek feedback from the recipient and program office community. The agency will initiate that process in FY 2017.
    Director: Kimberly M. Gianopoulos
    Phone: (202) 512-8612

    3 open recommendations
    Recommendation: To better manage the AD/CV duty liquidation process, CBP should issue guidance directing the Antidumping and Countervailing Duty Centralization Team to (a) collect and analyze data on a regular basis to identify and address the causes of liquidations that occur contrary to the process or outside the 6-month time frame mandated by statute, (b) track progress on reducing such liquidations, and (c) report on any effects these liquidations may have on revenue.

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

    Comments: CBP concurred with this recommendation and said it would take steps to implement it. CBP has issued guidance requiring the collection, analysis, and reporting of AD/CV data to identify and address the causes of liquidations that occur contrary to the process or outside the 6-month time frame mandated by statute, as GAO recommended in July 2016. CBP is analyzing the results of its fiscal year 2017 self-inspection program to assess its progress on reducing such liquidations and report on the revenue effect. CBP expects to complete its analysis by Fall 2017. Systematically collecting and analyzing liquidation data on a regular basis to identify and address the causes of untimely liquidations and tracking and reporting on progress toward reducing such liquidations could help CBP reduce revenue loss.
    Recommendation: To improve risk management in the collection of AD/CV duties and to identify new or changing risks, CBP should regularly conduct a comprehensive risk analysis that assesses both the likelihood and the significance of risk factors related to AD/CV duty collection. For example, CBP could construct statistical models that explore the associations between potential risk factors and both the probability of nonpayment and the size of nonpayment when it occurs.

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

    Comments: CBP concurred with this recommendation and said it would take steps to implement it. As of September 2017, CBP had not regularly conducted a risk analysis that assesses both the likelihood and significance of risk factors related to AD/CV duty collection, as GAO recommended in July 2016. However, CBP was in the process of developing a model to enable it to conduct such a risk analysis on a regular basis. CBP expects to test the model by Fall 2017; however, CBP officials said that full implementation of the model will not take place until the end of fiscal year 2018 due to the complexity of the project. CBP officials noted that they are working to hire additional staff to dedicate to model development; acquire a dedicated server for processing data to regularly update the models; and identify other CBP programs that would benefit from risk models similar to the ones they are developing for AD/CV duties. Regularly conducting a comprehensive risk analysis of factors related to AD/CV duty non-collection could enhance CBP's capacity to collect additional revenue. For example, it could result in the identification of new factors generating a requirement for an importer to provide additional security in the form of bonds as part of an enhanced bonding requirement.
    Recommendation: To improve risk management in the collection of AD/CV duties, CBP should, consistent with U.S. law and international obligations, take steps to use its data and risk assessment strategically to mitigate AD/CV duty nonpayment, such as by using predictive risk analysis to identify entries that pose heightened risk and taking appropriate action to mitigate the risk.

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

    Comments: CBP concurred with this recommendation and said it would take steps to implement it. As of September 2017, CBP was in the process of developing a risk analysis model to use in mitigating AD/CV duty nonpayment, as GAO recommended in July 2016. The model will use predictive risk analysis to identify entries that pose a heightened risk of nonpayment. CBP has contacted the Customs Surety Association and the Commercial Customs Operations Advisory Committee to discuss bonding options to help mitigate the risk of nonpayment. Developing a risk analysis model to use in mitigating AD/CV duty nonpayment could enhance CBP's capacity to collect additional revenue. For example, it could be used to identify entries from importers requiring additional security in the form of bonds as part of an enhanced bonding requirement.
    Director: Dawn B. Simpson
    Phone: (202) 512-3406

    1 open recommendations
    including 1 priority recommendation
    Recommendation: The Secretary of the Treasury should direct the Fiscal Assistant Secretary to develop and implement procedures to determine whether user accounts already exist before establishing or recertifying user accounts in the Governmentwide Treasury Account Symbol Adjusted Trial Balance System or Governmentwide Financial Report System.

    Agency: Department of the Treasury
    Status: Open
    Priority recommendation

    Comments: As of the completion of our fiscal year 2016 consolidated financial statements (CFS) audit, Treasury agreed that this recommendation remained open. Treasury plans to implement processes to validate new users who do not already have an existing account in the Governmentwide Treasury Account Symbol Adjusted Trial Balance System (GTAS) or the Governmentwide Financial Report System (GFRS); and to ensure that users do not have conflicting roles or privileges. We will follow-up on progress made by Treasury as part of our fiscal year 2017 CFS audit, which is ongoing as of March 2017.
    Director: Chris Currie
    Phone: (404) 679-1875

    1 open recommendations
    Recommendation: To help ensure that whistleblower retaliation reports are addressed efficiently and effectively, the Secretary of Homeland Security should direct the Under Secretary of DHS's National Protection and Programs Directorate's (NPPD), the Assistant Secretary for Infrastructure Protection, and the Director of the Infrastructure Security Compliance Division (ISCD) to develop a documented process and procedures to address and investigate whistleblower retaliation reports that could include existing practices, such as the Department of Labor's Occupational Safety and Health Administration's recommended practices, in developing the process and procedures.

    Agency: Department of Homeland Security
    Status: Open

    Comments: According to Infrastructure Security Compliance Division (ISCD) officials, in September 2016 they initiated development of a standard operating procedure for addressing and investigating whistleblower retaliation complaints. ISCD expects to complete a final version of the standard operating procedure by June 2017. According to ISCD officials, the procedure will consider OSHA's guidance, once available, when developing this set of procedures. We will update the status of this recommendation after additional information is received from DHS.
    Director: Jacqueline M. Nowicki
    Phone: (617) 788-0580

    1 open recommendations
    Recommendation: To better manage any challenges states may face implementing the Every Student Succeeds Act (ESSA), the Secretary of Education should direct the Office of State Support to evaluate its oversight process in light of the challenges states encountered in implementing the Flexibility initiative to identify lessons learned and, as appropriate, incorporate any lessons into plans for overseeing the ESSA, particularly around issues such as the design and implementation of states' monitoring systems.

    Agency: Department of Education
    Status: Open

    Comments: Education agreed that it is important to continuously evaluate its work and to consider ways to improve its efficiency and effectiveness and cited examples of the agency doing so during ESEA Flexibility implementation. For example, Education said it developed the Office of State Support, in part based on lessons learned while implementing the Flexibility initiative. In addition, Education said that since the ESSA was enacted in December 2015, it has continued to informally evaluate ESEA Flexibility implementation and oversight and cited several examples relevant to ESEA Flexibility and other Education programs and initiatives. Further, the agency provided is piloting quarterly calls between Education program officers and states and piloting a fiscal review in eight states focused on components of the law it says did not change significantly between NCLBA and ESSA. As Education continues its efforts to evaluate lessons learned from the Flexibility initiative - including the peer review process - and apply them to its oversight of ESSA, we encourage Education to incorporate these lessons into how it oversees the design and implementation of states' monitoring systems which are key to the success of ESSA's accountability provisions.
    Director: Frank Rusco
    Phone: (202) 512-3841

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

    Agency: Department of the Interior
    Status: Open

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

    Agency: Department of the Interior
    Status: Open

    Comments: Interior stated that the Methane and Waste Prevention Rule, which became effective on January 17, 2017, identifies unallowable and allowable lease uses, and indicates which allowable lease uses require prior BLM approval. Interior further stated that to the extent that BLM and other relevant agencies provide guidance on how to estimate or measure combusted or non-combusted volumes, as well as an allocation methodology for reporting at the lease or agreement level, ONRR will develop new disposition codes to match these uses. As of March 2017, ONRR had not provided additional guidance on how to differentiate between combusted and noncombusted lease use volumes reported on the OGOR. We will continue to follow up with ONRR as it continues to take action on this recommendation.
    Director: James Cosgrove
    Phone: (202) 512-7114

    2 open recommendations
    Recommendation: To help the Department of Health and Human Services ensure accuracy in Part B drug payment rates, Congress should consider requiring all manufacturers of Part B drugs paid at ASP, not only those with Medicaid drug rebate agreements, to submit sales price data to CMS, and ensure that CMS has authority to request source documentation to periodically validate all such data.

    Agency: Congress
    Status: Open

    Comments: As of August 2017, no action has been taken on this Matter for Congressional Consideration.
    Recommendation: CMS should periodically verify the sales price data submitted by a sample of drug manufacturers by requesting source documentation from manufacturers to corroborate the reported data, either directly or by working with the HHS Office of Inspector General as necessary.

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

    Comments: In its comments on a draft of this report, HHS concurred with this recommendation. HHS stated that it will continue to work with the Office of Inspector General (OIG) as appropriate to collect source documentation from drug manufacturers and take action as may be warranted. HHS also stated that OIG reviews and compares the submitted average sales price (ASP) to the average manufacturer price (AMP) for Medicare Part B drugs and CMS has the authority to adjust ASP-based payment amounts when the difference between the two rates reaches a certain threshold. We do not consider this recommendation closed because CMS only collects source documentation from manufacturers under very limited circumstances (e.g., when there are obvious inconsistencies in the data submitted by manufacturers). CMS does not periodically request source documentation, such as sales invoices, from a sample of drug manufacturers to verify that the reported data reflect actual sales prices. As of August 17, 2017, CMS has not provided any additional information about actions to address this recommendation.
    Director: Beryl Davis
    Phone: (202) 512-2623

    2 open recommendations
    Recommendation: To help fulfill the IPERA and OMB requirements to submit proposals to Congress when agencies reach 3 or more consecutive years of noncompliance with IPERA criteria, the Secretary of Agriculture or a designee should submit a letter to Congress detailing proposals for reauthorization or statutory changes in response to 3 consecutive years of noncompliance as of fiscal year 2014 for its (1) Child and Adult Care Food Program; (2) School Breakfast Program; (3) National School Lunch Program; and (4) Special Supplemental Nutrition Program for Women, Infants, and Children. To the extent that reauthorization or statutory changes are not considered necessary to bring a program into compliance, the Secretary or designee should state so in the letter.

    Agency: Department of Agriculture
    Status: Open

    Comments: We provided a draft of this report to OMB, the IG offices of the 24 CFO Act agencies, and the CFO offices of those agencies with programs that were determined to be noncompliant with IPERA criteria for 3 consecutive years as of fiscal year 2014. In their e-mailed response, officials from the CFO office at USDA neither concurred nor disagreed with our recommendations. We will continue to monitor the status of this recommendation.
    Recommendation: To help fulfill the IPERA and OMB requirements to submit proposals to Congress when agencies reach 3 or more consecutive years of noncompliance with IPERA criteria, the Secretary of Defense or a designee should submit a letter to Congress detailing proposals for reauthorization or statutory changes in response to 3 consecutive years of noncompliance as of fiscal year 2014 for its Department of Defense Travel Pay program. To the extent that reauthorization or statutory changes are not considered necessary to bring the program into compliance, the Secretary or designee should state so in the letter.

    Agency: Department of Defense
    Status: Open

    Comments: We provided a draft of this report to OMB, the IG offices of the 24 CFO Act agencies, and the CFO offices of those agencies with programs that were determined to be noncompliant with IPERA criteria for 3 consecutive years as of fiscal year 2014. In their written comments, the offices of the DOD CFO and DOD IG concurred with our recommendations. The DOD CFO office noted that it does not consider reauthorization or statutory change necessary for its Travel Pay program, but will submit a letter to Congress containing planned actions for improvement by August 30, 2016. As of June 2, 2017, no updated information has been provided by the Department of Defense. We will continue to monitor the status of this recommendation.
    Director: Malenich, J Lawrence
    Phone: (202) 512-3406

    5 open recommendations
    Recommendation: To provide reasonable assurance that the property, equipment, and software transactions are properly tracked and capitalized or expensed as appropriate, the Director of CFPB should direct the program offices to require vendors to provide detailed invoices with costs broken out by project.

    Agency: Consumer Financial Protection Bureau
    Status: Open

    Comments: During our fiscal year 2016 audit, we continued to find control deficiencies over CFPB's accounting for its property, equipment, and software. CFPB was still in the process of working with its Office of Procurement and program offices to require more detailed invoices with costs broken out by project. We will continue to evaluate CFPB's actions to address this recommendation during our fiscal year 2017 financial statement audit.
    Recommendation: To provide reasonable assurance that the property, equipment, and software transactions are properly tracked and capitalized or expensed as appropriate, the Director of CFPB should direct the Chief Financial Officer to update OCFO's financial records to include costs by project.

    Agency: Consumer Financial Protection Bureau
    Status: Open

    Comments: Although CFPB took actions to attempt to address this recommendation, as of September 30, 2016, there were still some unidentified costs in the OCFO's financial records. In addition, our fiscal year 2016 audit continued to identify deficiencies over the recording of property, equipment, and software costs. We will continue to evaluate CFPB's actions to address this recommendation during our fiscal year 2017 financial statement audit.
    Recommendation: The Director of CFPB should direct the Office of Technology and Innovation's Chief Information Officer to develop and document training materials that are consistent with CFPB's policies and procedures and provide training to employees, on a recurring basis, on how to conduct inventory of electronic equipment and how to update and maintain accurate inventory records.

    Agency: Consumer Financial Protection Bureau
    Status: Open

    Comments: During our fiscal year 2016 audit, we continued to find incomplete and inaccurate information in CFPB's inventory records. We will continue to evaluate CFPB's actions to address this recommendation during our fiscal year 2017 financial statement audit.
    Recommendation: The Director of CFPB should direct the Chief Financial Officer and Chief Information Officer to develop and implement procedures that require coordination between the OCFO and the Office of Technology and Innovation to provide reasonable assurance that the records maintained by both divisions are accurate, consistent, complete, and comparable for inventory and accounting purposes.

    Agency: Consumer Financial Protection Bureau
    Status: Open

    Comments: During our fiscal year 2016 audit, we continued to find incomplete and inaccurate information in CFPB's inventory records. We will continue to evaluate CFPB's actions to address this recommendation during our fiscal year 2017 financial statement audit.
    Recommendation: The Director of CFPB should direct the Chief Financial Officer to design and implement effective procedures over the preparation of CFPB financial statements and note disclosures, including procedures such as completing the FAM 2010 and 2020 checklists at fiscal year-end, to provide reasonable assurance that the financial statements as of fiscal year-end are prepared in accordance with GAAP and note disclosures are adequate.

    Agency: Consumer Financial Protection Bureau
    Status: Open

    Comments: During our fiscal year 2016 audit, we continued to find errors and inconsistent disclosures in CFPB's financial statements, some of which resulted in post-closing adjusting entries. We will continue to evaluate CFPB's actions to address this recommendation during our fiscal year 2017 financial statement audit.
    Director: Diana C. Maurer
    Phone: (202) 512-9627

    2 open recommendations
    including 2 priority recommendations
    Recommendation: To allow for more efficient use of data on missing and unidentified persons contained in the NCIC's Missing Persons and Unidentified Persons files and NamUs, the Directors of the FBI and NIJ should evaluate the feasibility of sharing certain information among authorized users, document the results of this evaluation, and incorporate, as appropriate, legally and technically feasible options for sharing the information.

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

    Comments: In commenting on GAO's June 2016 report, DOJ disagreed with our recommendation, because DOJ believes it does not have the legal authority to fulfill the corrective action as described in the proposed recommendation. Specifically, DOJ stated that the National Missing and Unidentified Persons System (NamUs) does not qualify, under federal law, for access to the National Crime Information Center (NCIC) and is not an authorized user to receive NCIC data. Therefore, DOJ does not believe there is value in evaluating the technical feasibility of integrating these two databases. In March 2017, DOJ reiterated its position that any such sharing was prohibited by law. We understand the legal framework placed on NCIC and that it may be restricted from fully integrating with a public database. However, this statutory restriction does not preclude DOJ from exploring options to more efficiently share information within the confines of the current legal framework. Until DOJ studies whether such feasible mechanisms exist, it will be unable to make this determination, risking continued inefficiencies through fragmentation and overlap.
    Recommendation: To allow for more efficient use of data on missing and unidentified persons contained in the NCIC's Missing Persons and Unidentified Persons files and NamUs, the Directors of the FBI and NIJ should evaluate the feasibility of sharing certain information among authorized users, document the results of this evaluation, and incorporate, as appropriate, legally and technically feasible options for sharing the information.

    Agency: Department of Justice: Office of Justice Programs: National Institute of Justice
    Status: Open
    Priority recommendation

    Comments: In commenting on GAO's June 2016 report, DOJ disagreed with our recommendation, because DOJ believes it does not have the legal authority to fulfill the corrective action as described in the proposed recommendation. Specifically, DOJ stated that the National Missing and Unidentified Persons System (NamUs) does not qualify, under federal law, for access to the National Crime Information Center (NCIC) and is not an authorized user to receive NCIC data. Therefore, DOJ does not believe there is value in evaluating the technical feasibility of integrating these two databases. In March 2017, DOJ reiterated its position that any such sharing was prohibited by law. We understand the legal framework placed on NCIC and that it may be restricted from fully integrating with a public database. However, this statutory restriction does not preclude DOJ from exploring options to more efficiently share information within the confines of the current legal framework. Until DOJ studies whether such feasible mechanisms exist, it will be unable to make this determination, risking continued inefficiencies through fragmentation and overlap.
    Director: David A. Powner
    Phone: (202) 512-9286

    22 open recommendations
    Recommendation: To better ensure that the Dashboard ratings more accurately reflect risk, the Secretaries of the Departments of Agriculture, Education, Energy, Health and Human Services, the Interior, State, and Veterans Affairs; and the Director of the Office of Personnel Management should direct their CIOs to factor active risks into their IT Dashboard CIO ratings.

    Agency: Department of Agriculture
    Status: Open

    Comments: When we confirm what actions have been taken, we will update the recommendation status.
    Recommendation: To better ensure that the Dashboard ratings more accurately reflect risk, the Secretaries of the Departments of Agriculture, Education, Energy, Health and Human Services, the Interior, State, and Veterans Affairs; and the Director of the Office of Personnel Management should direct their CIOs to factor active risks into their IT Dashboard CIO ratings.

    Agency: Department of Education
    Status: Open

    Comments: The Department agreed with the recommendation, but has not provided an update on its actions to address it. When we confirm what actions have been taken, we will update.
    Recommendation: To better ensure that the Dashboard ratings more accurately reflect risk, the Secretaries of the Departments of Agriculture, Education, Energy, Health and Human Services, the Interior, State, and Veterans Affairs; and the Director of the Office of Personnel Management should direct their CIOs to factor active risks into their IT Dashboard CIO ratings.

    Agency: Department of Energy
    Status: Open

    Comments: The Department agreed with the recommendation and, in a written response, stated that the Office of the CIO will update the CIO's OMB IT Dashboard Standard Operating Procedure to include the evaluation and assessment of active risks. This effort is to be completed by the end of December 2016. We will continue to monitor the implementation of this recommendation.
    Recommendation: To better ensure that the Dashboard ratings more accurately reflect risk, the Secretaries of the Departments of Agriculture, Education, Energy, Health and Human Services, the Interior, State, and Veterans Affairs; and the Director of the Office of Personnel Management should direct their CIOs to factor active risks into their IT Dashboard CIO ratings.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: The Department agreed with the recommendation and, in a written response, stated that it updated its CIO evaluation methodology to measure active risks in areas such as budget variance, performance, policy and governance compliance, risk management, and contract risk. When we confirm what actions have been taken, we will update.
    Recommendation: To better ensure that the Dashboard ratings more accurately reflect risk, the Secretaries of the Departments of Agriculture, Education, Energy, Health and Human Services, the Interior, State, and Veterans Affairs; and the Director of the Office of Personnel Management should direct their CIOs to factor active risks into their IT Dashboard CIO ratings.

    Agency: Department of the Interior
    Status: Open

    Comments: The Department agreed with this recommendation and, in a written response, stated that it plans to address this recommendation with the following actions: (1) developing a method to review and assign ratings for active risks that will be incorporated into CIO ratings and (2) integrating the risk rating methodology into a new process for all major investments' CIO ratings. We will continue to monitor the implementation of this recommendation.
    Recommendation: To better ensure that the Dashboard ratings more accurately reflect risk, the Secretaries of the Departments of Agriculture, Education, Energy, Health and Human Services, the Interior, State, and Veterans Affairs; and the Director of the Office of Personnel Management should direct their CIOs to factor active risks into their IT Dashboard CIO ratings.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: The Department agreed with the recommendation and, in a written response, stated that it is amending its current monthly review process to ensure that risks are factored into its IT Dashboard CIO ratings. VA expects to complete this effort during the first quarter of 2017. We will continue to monitor the implementation of this recommendation.
    Recommendation: To better ensure that the Dashboard ratings more accurately reflect risk, the Secretaries of the Departments of Agriculture, Education, Energy, Health and Human Services, the Interior, State, and Veterans Affairs; and the Director of the Office of Personnel Management should direct their CIOs to factor active risks into their IT Dashboard CIO ratings.

    Agency: Department of State
    Status: Open

    Comments: The Department agreed with the recommendation, but has not provided an update on its actions to address the recommendation. When we confirm what actions have been taken, we will update.
    Recommendation: To better ensure that the Dashboard ratings more accurately reflect risk, the Secretaries of the Departments of Agriculture, Education, Energy, Health and Human Services, the Interior, State, and Veterans Affairs; and the Director of the Office of Personnel Management should direct their CIOs to factor active risks into their IT Dashboard CIO ratings.

    Agency: Office of Personnel Management
    Status: Open

    Comments: When we confirm what actions have been taken, we will update the recommendation status.
    Recommendation: To better ensure that the Dashboard ratings more accurately reflect risk, the Secretaries of the Departments of Defense, Education, and Homeland Security; and the Commissioner of the Social Security Administration should direct their CIOs to update their CIO ratings at least as frequently as required in OMB's guidance.

    Agency: Department of Defense
    Status: Open

    Comments: The Department of Defense (DOD) disagreed with this recommendation. In its written response, the Department noted that its semi-annual reporting is consistent with FITARA requirements and is documented in its OMB-approved FITARA Implementation Plan. After the publication of our report in June 2016, OMB issued its "Fiscal Year 2018 IT Budget-Capital Planning Guidance." This guidance removes the mandatory reporting frequency, but states that OMB expects that the CIOs would evaluate and rate their investments at specific times, including when the investment business cases are submitted to OMB in the agency budget request and when the business cases are prepared for the President's Budget release. In light of this new guidance, we analyzed the Department's update frequency for its 34 major investments (as listed on the IT Dashboard in June 2017). From June 2016 through May 2017, we found that 26 of the investments' ratings were updated once: in May 2017. The other 8 investments were not updated during this timeframe. Prior to this, the last DOD rating updates were made in March 2016, over a year beforehand. This analysis shows that DOD is not adhering to either its own semi-annual reporting requirements or to OMB's expectations. As such, we are not closing the recommendation at this time. We will continue to monitor the IT Dashboard for changes to DOD's update frequency. We maintain that frequent rating updates help ensure that the information on the Dashboard is timely and accurately reflects recent changes. Without such updates, the CIO ratings on the IT Dashboard may not reflect the current level of investment risk.
    Recommendation: To better ensure that the Dashboard ratings more accurately reflect risk, the Secretaries of the Departments of Agriculture, Commerce, Defense, Education, Energy, Health and Human Services, Homeland Security, State, Transportation, the Treasury, Veterans Affairs; the Administrator of the Environmental Protection Agency; and the Commissioner of the Social Security Administration should direct their CIOs to ensure that their CIO ratings reflect the level of risk facing an investment relative to that investment's ability to accomplish its goals.

    Agency: Department of Homeland Security
    Status: Open

    Comments: The Department agreed with the recommendation and, in a written response, stated that the Office of the CIO Enterprise Business Management Office is updating its program assessment guideline. The updated guideline will include risk-based scores as the basis for its investment ratings. The Department expects to release this new guideline by the end of December 2016. We will continue to monitor the implementation of this recommendation.
    Recommendation: To better ensure that the Dashboard ratings more accurately reflect risk, the Secretaries of the Departments of Agriculture, Commerce, Defense, Education, Energy, Health and Human Services, Homeland Security, State, Transportation, the Treasury, Veterans Affairs; the Administrator of the Environmental Protection Agency; and the Commissioner of the Social Security Administration should direct their CIOs to ensure that their CIO ratings reflect the level of risk facing an investment relative to that investment's ability to accomplish its goals.

    Agency: Department of Agriculture
    Status: Open

    Comments: When we confirm what actions have been taken, we will update the recommendation status.
    Recommendation: To better ensure that the Dashboard ratings more accurately reflect risk, the Secretaries of the Departments of Agriculture, Commerce, Defense, Education, Energy, Health and Human Services, Homeland Security, State, Transportation, the Treasury, Veterans Affairs; the Administrator of the Environmental Protection Agency; and the Commissioner of the Social Security Administration should direct their CIOs to ensure that their CIO ratings reflect the level of risk facing an investment relative to that investment's ability to accomplish its goals.

    Agency: Department of Education
    Status: Open

    Comments: The Department agreed with the recommendation, but has not provided an update on its actions to address it. When we confirm what actions have been taken, we will update.
    Recommendation: To better ensure that the Dashboard ratings more accurately reflect risk, the Secretaries of the Departments of Agriculture, Commerce, Defense, Education, Energy, Health and Human Services, Homeland Security, State, Transportation, the Treasury, Veterans Affairs; the Administrator of the Environmental Protection Agency; and the Commissioner of the Social Security Administration should direct their CIOs to ensure that their CIO ratings reflect the level of risk facing an investment relative to that investment's ability to accomplish its goals.

    Agency: Department of Commerce
    Status: Open

    Comments: The Department agreed with our recommendation and, in a written response, stated that the CIO has revised the IT Dashboard assessment criteria to directly incorporate the degree of risk represented in the investments' Business Case documents. We will continue to monitor the implementation of this recommendation.
    Recommendation: To better ensure that the Dashboard ratings more accurately reflect risk, the Secretaries of the Departments of Agriculture, Commerce, Defense, Education, Energy, Health and Human Services, Homeland Security, State, Transportation, the Treasury, Veterans Affairs; the Administrator of the Environmental Protection Agency; and the Commissioner of the Social Security Administration should direct their CIOs to ensure that their CIO ratings reflect the level of risk facing an investment relative to that investment's ability to accomplish its goals.

    Agency: Department of Defense
    Status: Open

    Comments: When we confirm what actions have been taken, we will update the recommendation status.
    Recommendation: To better ensure that the Dashboard ratings more accurately reflect risk, the Secretaries of the Departments of Agriculture, Commerce, Defense, Education, Energy, Health and Human Services, Homeland Security, State, Transportation, the Treasury, Veterans Affairs; the Administrator of the Environmental Protection Agency; and the Commissioner of the Social Security Administration should direct their CIOs to ensure that their CIO ratings reflect the level of risk facing an investment relative to that investment's ability to accomplish its goals.

    Agency: Department of Energy
    Status: Open

    Comments: The Department agreed with the recommendation and, in a written response, stated that the Office of the CIO will update its IT Dashboard Standard Operating Procedure to include an active risk sub-criteria comprised of probability and impact scores. This effort is to be completed by the end of December 2016. We will continue to monitor the implementation of this recommendation.
    Recommendation: To better ensure that the Dashboard ratings more accurately reflect risk, the Secretaries of the Departments of Agriculture, Commerce, Defense, Education, Energy, Health and Human Services, Homeland Security, State, Transportation, the Treasury, Veterans Affairs; the Administrator of the Environmental Protection Agency; and the Commissioner of the Social Security Administration should direct their CIOs to ensure that their CIO ratings reflect the level of risk facing an investment relative to that investment's ability to accomplish its goals.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: The Department agreed with the recommendation and, in a written response, stated that it updated its CIO evaluation methodology to measure active risks in areas such as budget variance, performance, policy and governance compliance, risk management, and contract risk. According to HHS, these risk areas reflect both internal and external risks that affect an investment's ability to accomplish its goals. When we confirm what actions have been taken, we will update.
    Recommendation: To better ensure that the Dashboard ratings more accurately reflect risk, the Secretaries of the Departments of Agriculture, Commerce, Defense, Education, Energy, Health and Human Services, Homeland Security, State, Transportation, the Treasury, Veterans Affairs; the Administrator of the Environmental Protection Agency; and the Commissioner of the Social Security Administration should direct their CIOs to ensure that their CIO ratings reflect the level of risk facing an investment relative to that investment's ability to accomplish its goals.

    Agency: Social Security Administration
    Status: Open

    Comments: The agency partially agreed with our recommendation and, in a written response, stated that its CIO rating criteria includes a review of the level of risk facing an investment relative to that investment's ability to accomplish its goals. The written statement also notes that the CIO receives regular updates from key stakeholders on investment risks and mitigation plans. When we confirm what actions have been taken, we will update.
    Recommendation: To better ensure that the Dashboard ratings more accurately reflect risk, the Secretaries of the Departments of Agriculture, Commerce, Defense, Education, Energy, Health and Human Services, Homeland Security, State, Transportation, the Treasury, Veterans Affairs; the Administrator of the Environmental Protection Agency; and the Commissioner of the Social Security Administration should direct their CIOs to ensure that their CIO ratings reflect the level of risk facing an investment relative to that investment's ability to accomplish its goals.

    Agency: Department of Transportation
    Status: Open

    Comments: When we confirm what actions have been taken, we will update the recommendation status.
    Recommendation: To better ensure that the Dashboard ratings more accurately reflect risk, the Secretaries of the Departments of Agriculture, Commerce, Defense, Education, Energy, Health and Human Services, Homeland Security, State, Transportation, the Treasury, Veterans Affairs; the Administrator of the Environmental Protection Agency; and the Commissioner of the Social Security Administration should direct their CIOs to ensure that their CIO ratings reflect the level of risk facing an investment relative to that investment's ability to accomplish its goals.

    Agency: Department of the Treasury
    Status: Open

    Comments: When we confirm what actions have been taken, we will update the recommendation status.
    Recommendation: To better ensure that the Dashboard ratings more accurately reflect risk, the Secretaries of the Departments of Agriculture, Commerce, Defense, Education, Energy, Health and Human Services, Homeland Security, State, Transportation, the Treasury, Veterans Affairs; the Administrator of the Environmental Protection Agency; and the Commissioner of the Social Security Administration should direct their CIOs to ensure that their CIO ratings reflect the level of risk facing an investment relative to that investment's ability to accomplish its goals.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: The Department agreed with the recommendation and, in a written response, stated that it plans to require investment managers to assess operational risks detailing the probability and impact of pending threats to success. VA expects to complete this effort during the first quarter of 2017. We will continue to monitor the implementation of this recommendation.
    Recommendation: To better ensure that the Dashboard ratings more accurately reflect risk, the Secretaries of the Departments of Agriculture, Commerce, Defense, Education, Energy, Health and Human Services, Homeland Security, State, Transportation, the Treasury, Veterans Affairs; the Administrator of the Environmental Protection Agency; and the Commissioner of the Social Security Administration should direct their CIOs to ensure that their CIO ratings reflect the level of risk facing an investment relative to that investment's ability to accomplish its goals.

    Agency: Department of State
    Status: Open

    Comments: The Department agreed with the recommendation, but has not provided an update on its actions to address the recommendation. When we confirm what actions have been taken, we will update.
    Recommendation: To better ensure that the Dashboard ratings more accurately reflect risk, the Secretaries of the Departments of Agriculture, Commerce, Defense, Education, Energy, Health and Human Services, Homeland Security, State, Transportation, the Treasury, Veterans Affairs; the Administrator of the Environmental Protection Agency; and the Commissioner of the Social Security Administration should direct their CIOs to ensure that their CIO ratings reflect the level of risk facing an investment relative to that investment's ability to accomplish its goals.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: The agency disagreed with the recommendation and has not provided an update on its actions to address the recommendation. We will continue to monitor the implementation of this recommendation.
    Director: John Neumann
    Phone: (202) 512-3841

    2 open recommendations
    Recommendation: To ensure full compliance with SBIR and STTR spending and reporting requirements and improve participation in the administrative pilot program, the SBA Administrator should review SBA guidance regarding when an agency is required to start up an SBIR or STTR program, and if necessary, update the guidance to provide greater clarity to agencies with research or research and development (R&D) obligations greater than the thresholds for participating.

    Agency: Small Business Administration
    Status: Open

    Comments: According to SBA officials, as of April 2017, SBA is working to develop language to update its policy directives to provide guidance on when an agency must start an SBIR or STTR program.
    Recommendation: To ensure full compliance with SBIR and STTR spending and reporting requirements and improve participation in the administrative pilot program, the SBA Administrator should complete the required reporting on the administrative pilot program for fiscal year 2014, which could include an evaluation of the potential constraints that may hinder agencies' participation and any steps to address these constraints.

    Agency: Small Business Administration
    Status: Open

    Comments: As of April 2017, SBA officials said that SBA is in the process of completing its follow-up with agencies to document agencies' utilization of the administrative pilot program. Specifically, officials said they requested that agencies that planned to participate in the pilot program complete and return a template with information on the pilot program. Once SBA receives that information, officials said they will draft a report. As of April 2017, a formal date for completing and submitting the report has not been established.
    Director: William J. Cordrey
    Phone: (404) 679-1873

    2 open recommendations
    Recommendation: To help provide better visibility of DOD's financial management status for decision makers and to improve oversight of DOD's audit readiness efforts to strengthen internal controls and improve financial practices and processes, the Under Secretary of Defense (Comptroller) should, while developing other formatting changes to be made in future reports, expand the semiannual FIAR Plan Status Report to include the extent to which assertions of audit readiness have been made without assurance that related controls are effective and the details of remediation activities taken and planned to correct the known internal control deficiencies.

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

    Comments: DOD concurred with this recommendation and stated that its future FIAR Plan Status Reports will provide an increased level of detail regarding critical aspects of achieving audit readiness. DOD further stated that it would use the recommendation to develop and, where appropriate, enhance future semiannual Status Reports to include greater visibility into the progress and impediments related to PP&E audit readiness. Specifically, DOD stated that the Office of the Under Secretary of Defense (Comptroller) will work with the military departments to ensure that their audit readiness plans include specific milestones for addressing internal control deficiencies. The Comptroller expects completion by the November 2017 FIAR report. We will continue to evaluate DOD's actions to address this recommendation.
    Recommendation: To help provide better visibility of DOD's financial management status for decision makers and to improve oversight of DOD's audit readiness efforts to strengthen internal controls and improve financial practices and processes, the Under Secretary of Defense (Comptroller) should, while developing other formatting changes to be made in future reports, expand the semiannual FIAR Plan Status Report to include the details of military services' actions taken and progress made toward correcting the control deficiencies underlying the reported dealbreakers.

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

    Comments: DOD concurred with this recommendation and stated that its future FIAR Plan Status Reports will provide an increased level of detail regarding critical aspects of achieving audit readiness. DOD further stated that it would use the recommendation to develop and, where appropriate, enhance future semiannual Status Reports to include greater visibility into the progress and impediments related to PP&E audit readiness. Specifically, DOD stated that the Office of the Under Secretary of Defense (Comptroller) will work with the military departments to ensure that their audit readiness plans include specific milestones for addressing internal control deficiencies. The Comptroller expects completion by the November 2017 FIAR report. We will continue to evaluate DOD's actions to address this recommendation.
    Director: J. Christopher Mihm
    Phone: (202) 512-6806

    1 open recommendations
    Recommendation: To improve the transparency of public reporting on CAP goal progress, the Director of OMB should, working with the PIC, report on Performance.gov the actions that CAP goal teams are taking, or plan to take, to develop performance measures and quarterly targets.

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

    Comments: We reviewed selected CAP goals quarterly performance information on the Performance.Gov website as of Q4 of FY 2016, which updates the status of the CAP goals through September 2016. Some of the selected CAP goals have updated and new performance measures, but it was not clear the extent to which CAP goal teams included information on the actions they are taking to develop such measures, consistent with our recommendation. We contacted OMB in June 2017 on the current status of this recommendation. We will provide an update to its status once OMB responds to our request.
    Director: Clark, Cheryl E
    Phone: (202) 512-9377

    12 open recommendations
    Recommendation: The IRS Commissioner should direct the appropriate IRS officials to establish a process to prevent Employment Operations staff from allowing potential employees to enter on duty without favorable determinations of suitability by Personnel Security adjudicators.

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

    Comments: In December 2015, the HCO developed a process and revised procedures in an attempt to improve the monitoring of Employment Operations office decisions to reasonably assure that new employees do not enter on duty before prescreening adjudications are completed and approved by Personnel Security adjudicators. However, during our fiscal year 2016 audit, we identified IRS employees who entered on duty without completed or approved suitability adjudication determinations. We will continue to evaluate IRS's actions to address this recommendation during our fiscal year 2017 audit.
    Recommendation: The IRS Commissioner should direct the appropriate IRS officials to establish a policy and procedures requiring IRS officials to review and address situations in which it is later discovered that an employee deemed unsuitable for employment during the prescreening process was erroneously allowed to enter on duty.

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

    Comments: While IRS responded that it established a policy and procedures, it did not provide documentation to sufficiently demonstrate that the policy and procedures were implemented. During our fiscal year 2016 audit, we identified an instance where an employee was allowed to enter on duty and it was subsequently discovered that this employee was deemed unsuitable for employment during the prescreening process. IRS did not provide additional documentation to demonstrate that its procedures had been carried out for this employee. We will continue to evaluate IRS's actions to address this recommendation during our fiscal year 2017 audit.
    Recommendation: The IRS Commissioner should direct the appropriate IRS officials to develop and provide training, on a recurring basis, to all Facilities Management and Security Services specialists and managers involved in the duress alarm validation and testing process to reinforce the related policies and procedures.

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

    Comments: According to IRS, in February 2016, AWSS developed and provided training on duress alarm validation and testing to FMSS specialists and managers. However, during our June 2016 field office audit testing, we found that the FMSS specialists responsible for the physical security at the sites we visited had not received training on duress alarm validation and testing. Further, our testing identified instances where (1) duress alarm testing did not include all duress alarms, (2) documented validations of the duress alarm inventory were not completed timely or available to individuals (FMSS and non-FMSS staff) before each test was conducted, and (3) descriptions of the duress alarm inventory used by the security specialist to conduct testing were labeled incorrectly. During follow up discussions with IRS officials, we were informed that FMSS specialists were not fully evaluating alarm test results and adhering to established procedures for monitoring those tests. We will continue to evaluate IRS's efforts to address this recommendation during our fiscal year 2017 audit.
    Recommendation: The IRS Commissioner should direct the appropriate IRS officials to establish and implement a policy requiring recurring training for TAC group and territory managers on their TSRRD responsibilities, including detailed instructions for completing responses to questions in TSRRD and for reviewing TSRRD submissions for accuracy and completeness. This training should be updated for changes in TSRRD questions over time and be provided to new TAC group and territory managers soon after they are hired or appointed.

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

    Comments: IRS efforts to address this recommendation are ongoing. IRS stated that during fiscal year 2017, the Wage and Investment organization will incorporate into the IRM its new training policy requiring training for TAC group and territory managers on their TSRRD responsibilities, including specific instructions for completing questions in TSRRD and for reviewing TSRRD submissions. According to IRS, this training will be provided on a recurring basis to account for changes in TSRRD questions and newly hired or appointed TAC group and territory managers. As these actions occurred after the end of fiscal year 2016, we will evaluate IRS's actions to address this recommendation during our fiscal year 2017 audit.
    Recommendation: The IRS Commissioner should direct the appropriate IRS officials to determine the reason(s) why staff did not always comply with IRS's established policies and procedures related to initiating, monitoring, and reviewing the monitoring of manual refunds and, based on this determination, establish a process to better enforce compliance with these requirements.

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

    Comments: IRS efforts to address this recommendation are ongoing. IRS stated that by September 2017, it will determine the reasons for staff noncompliance with established policies and procedures related to initiating, monitoring, and reviewing the monitoring of manual refunds, and based on this determination, establish a process to better enforce compliance with these requirements. We will continue to evaluate IRS's actions to address this recommendation during our fiscal year 2017 audit.
    Recommendation: The IRS Commissioner should direct the appropriate IRS officials to enhance the training program provided to COs to address all the job responsibilities related to certifying manual refunds for payment, including the required review of supporting documentation for manual refunds.

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

    Comments: IRS stated that in February 2016, it provided a refresher course to COs as part of their annual training to address their responsibilities related to certifying manual refunds. However, based on our review of the refresher course materials, the course did not address our recommendation to enhance the training program. For example, the materials did not provide guidelines on how to perform the required reviews related to certifying manual refunds. As a result, during our fiscal year 2016 audit, we continued to find instances where the COs did not comply with the review requirements. We will continue to evaluate IRS's actions to address this recommendation during our fiscal year 2017 audit.
    Recommendation: The IRS Commissioner should direct the appropriate IRS officials to identify the cause of and implement a solution for dealing with the periodic backlogs of ICO inventory that is hampering the performance of quality reviews.

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

    Comments: IRS efforts to address this recommendation are ongoing. IRS stated that by September 2017, it will identify a cause of and implement a solution for dealing with the periodic backlogs of ICO inventory. We will continue to evaluate IRS's actions to address this recommendation during our fiscal year 2017 audit.
    Recommendation: The IRS Commissioner should direct the appropriate IRS officials to establish policies for (1) how long an asset can remain in missing status before it is removed from P&E reported on the financial statements and (2) how long assets can go unverified during the annual inventory process before they are identified as missing in the property management system.

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

    Comments: IRS's IT organization issued AM064, Asset Management Policy Directive to Identify Uncertified Class A and Class B Assets as Missing in KISAM, effective October 1, 2016. The directive states that in accordance with the annual Hardware Asset Management Inventory Certification Plan, assets that are not verified or certified for more than two inventory cycles should be identified as missing in IRS's property management system. It further states that the property management system should be updated by the end of the first quarter of the fiscal year after an asset meets the "missing" criterion. In November 2016, IRS's CFO organization developed the Missing Assets Financial Reporting Assessment procedure, which states that assets in missing status for 1 year or more should be removed from the P&E reported on IRS's financial statements. As these actions occurred after the end of fiscal year 2016, we will evaluate IRS's actions to address this recommendation during our fiscal year 2017 audit.
    Recommendation: The IRS Commissioner should direct the appropriate IRS officials to establish and implement procedures to reasonably assure that missing assets are timely removed from the financial statements when applicable.

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

    Comments: In November 2016, IRS's CFO organization established the Missing Assets Financial Reporting Assessment procedure, which included procedures for identifying assets that have been in missing status in the property management system for 1 year or more and removing them from the P&E reported on the financial statements. As this procedure was established after the end of fiscal year 2016, we will evaluate IRS's implementation of this procedure during our fiscal year 2017 audit.
    Recommendation: The IRS Commissioner should direct the appropriate officials to establish and implement monitoring procedures designed to reasonably assure that the key detailed information for tangible capitalized P&E is properly recorded and updated in the KISAM system.

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

    Comments: IRS's IT organization established SOP FY17-01, Asset Management Program Monitoring and Review, effective October 1, 2016. The SOP details the IRS Asset Management Group's procedures for conducting a quarterly review on a sample of asset records and transactions in KISAM to verify the accuracy and completeness of key KISAM data elements and correct any discrepancies found. In September 2016, IRS issued AWSS-01-0916-0001, Interim Guidance for IRM 1.14.4, Personal Property Management, to require the FMSS territory manager or section chief to perform quarterly sample reviews of non-IT assets in KISAM to verify that key data elements are complete and updated. As these procedures were established after we conducted our internal control testing in fiscal year 2016, we will evaluate IRS's implementation of these procedures during our fiscal year 2017 audit.
    Recommendation: The IRS Commissioner should direct the appropriate officials to design a process to reasonably assure the adequacy of detailed supporting information for tangible P&E amounts recorded in the general ledger.

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

    Comments: IRS's actions to address this recommendation are ongoing. According to IRS, by September 2017, its CFO organization will implement a P&E subsidiary ledger, and will design and implement processes based on the subsidiary ledger that will reasonably assure the adequacy of detailed supporting information for tangible P&E amounts recorded in the general ledger. We will assess IRS's actions to address this recommendation during our fiscal year 2017 audit.
    Recommendation: The IRS Commissioner should direct the appropriate IRS officials to establish and implement detailed written procedures for calculating future lease payments for noncancelable operating leases that are reported in the notes to the financial statements. The procedures should (1) include steps for considering any ad hoc clauses that may have specific termination dates and (2) include a requirement for supervisory review to provide reasonable assurance of the accuracy of future lease payment amounts for noncancelable operating leases.

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

    Comments: In October 2016, IRS established procedures for calculating future lease payments for noncancelable operating leases that are reported in the notes to its financial statements. The procedures included (1) steps for considering any ad hoc clauses that may have specific termination dates and (2) a requirement for supervisor review to provide reasonable assurance of the accuracy of future lease payment amounts for noncancelable operating leases. As these actions occurred after the end of fiscal year 2016, we will evaluate IRS's actions to address this recommendation during our fiscal year 2017 audit.
    Director: Gregory C. Wilshusen
    Phone: (202) 512-6244

    17 open recommendations
    including 7 priority recommendations
    Recommendation: To improve agency information security programs, the Administrator of the National Aeronautics and Space Administration should update security assessment plans for selected systems to ensure they include the test procedures to be performed.

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

    Comments: NASA concurred with our recommendation. The agency has implemented a system to support updates of security assessment plans that include the test procedures to be performed. Subsequent to NASA informing us that security assessment plans for selected systems include these test procedures, we plan to verify the agency's actions.
    Recommendation: To improve agency information security programs, the Administrator of the National Aeronautics and Space Administration should re-evaluate security control assessments for selected systems to ensure that they comprehensively test technical controls.

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

    Comments: NASA concurred with our recommendation, and will re-evaluate the selected systems' security control assessments to ensure that technical controls will be comprehensively tested. NASA officials said that they expect to complete this action by January 15, 2018. Subsequent to NASA informing us that it has implemented the recommendation, we plan to verify the agency's actions.
    Recommendation: To improve agency information security programs, the Administrator of the National Aeronautics and Space Administration should update remedial action plans for selected systems, to include responsible organization, estimated funding, source of funding, and updated milestones and completion dates.

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

    Comments: NASA concurred with our recommendation. The agency has implemented a system that generates plans of actions and milestones (POA&Ms), but has not yet provided sufficient examples of remedial action plans for the selected systems. Subsequent to NASA informing us that it has updated POA&Ms for the selected systems to include responsible organization, estimated funding, source of funding, and updated milestones and completion dates, we plan to verify these actions.
    Recommendation: To improve agency information security programs, the Administrator of the National Aeronautics and Space Administration should update the continuous monitoring strategy to include metrics, ongoing status monitoring of metrics, and reporting of security status.

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

    Comments: NASA concurred with our recommendation. The agency has issued an updated continuous monitoring strategy, but this strategy does not clearly identify specific metrics to be used. Subsequent to NASA informing us that the strategy includes metrics, ongoing status monitoring of metrics, and reporting of security status, we plan to verify these actions.
    Recommendation: To improve agency information security programs, the Chairman of the Nuclear Regulatory Commission should re-evaluate security control assessments to ensure that they comprehensively test technical controls.

    Agency: Nuclear Regulatory Commission
    Status: Open

    Comments: NRC concurred with our recommendation. NRC supplied documents regarding its cybersecurity assessment process, but has not yet provided evidence of re-evaluating assessments to ensure that technical controls were comprehensively tested.
    Recommendation: To improve agency information security programs, the Chairman of the Nuclear Regulatory Commission should update remedial action plans for selected systems, to include responsible organization, estimated funding, funding source, and scheduled completion dates.

    Agency: Nuclear Regulatory Commission
    Status: Open

    Comments: NRC concurred with our recommendation. The agency provided evidence that it is including the responsible organization and scheduled completion dates in its plans of action and milestones (POA&Ms). While the estimated funding and source of funding do not appear in the POA&Ms, the agency has indicated that this data is available elsewhere. We are following up with NRC to verify this information.
    Recommendation: To improve agency information security programs, the Chairman of the Nuclear Regulatory Commission should update the standard that addresses continuous monitoring to include metrics and ongoing status monitoring.

    Agency: Nuclear Regulatory Commission
    Status: Open

    Comments: NRC concurred with our recommendation. The agency expects to publish a revised computer security standard in 2018.
    Recommendation: To improve agency information security programs, Acting Director of the Office of Personnel Management should update security plans for selected systems to ensure that all controls specific to high-impact systems are addressed, including a rationale if the control is not implemented, and where other plans are cross-referenced, ensure that the other system's plan appropriately addresses the control.

    Agency: Office of Personnel Management
    Status: Open
    Priority recommendation

    Comments: OPM concurred with our recommendation. The agency intends to migrate security plans to an automated system in order to improve management of security controls.
    Recommendation: To improve agency information security programs, Acting Director of the Office of Personnel Management should provide and track specialized training for all individuals, including contractors, who have significant security responsibilities.

    Agency: Office of Personnel Management
    Status: Open
    Priority recommendation

    Comments: OPM partially concurred with our recommendation. OPM is in the process of reviewing its procedures for identifying employees and contractors who directly access its information systems and reviewing the training requirements for those individuals, as well as specialized training requirements, and how compliance is tracked.
    Recommendation: To improve agency information security programs, Acting Director of the Office of Personnel Management should re-evaluate security control assessments to ensure that they comprehensively test technical controls.

    Agency: Office of Personnel Management
    Status: Open
    Priority recommendation

    Comments: OPM did not concur with our recommendation. OPM is developing additional standards for evaluating technical-controls testing and will incorporate these standards into its oversight of security assessments, once the standards are complete.
    Recommendation: To improve agency information security programs, Acting Director of the Office of Personnel Management should update remedial action plans for selected systems, to include source of funding and updated completion dates.

    Agency: Office of Personnel Management
    Status: Open

    Comments: OPM concurred with our recommendation. OPM is in the process of migrating POA&Ms to a new automated system that will allow the source of funding to be included in plans of action and milestones.
    Recommendation: To improve agency information security programs, the Secretary of the Department of Veterans should update security plans for selected systems to ensure that all controls specific to high-impact systems are addressed, including a rationale if the control is not implemented.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: VA concurred with our recommendation. VA stated that all high-impact security controls have been addressed, and the agency expects to include all controls in one plan. Subsequent to the agency informing us that it has implemented the recommendation, we plan to verify its actions.
    Recommendation: To improve agency information security programs, the Secretary of the Department of Veterans should provide and track specialized training for all individuals who have significant security responsibilities.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: VA concurred with our recommendation. VA provided limited evidence that it is tracking specialized training for staff who have significant security responsibilities. GAO plans to request further documentation and verify the completeness of VA's actions.
    Recommendation: To improve agency information security programs, the Secretary of the Department of Veterans should conduct security control assessments for the two selected systems and ensure the procedures comprehensively test technical controls.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: VA concurred with our recommendation. VA has assessed technical controls, but has not yet provided evidence of re-evaluating assessments to ensure that technical controls were comprehensively tested.
    Recommendation: To improve agency information security programs, the Secretary of the Department of Veterans should update remedial action plans for selected systems, to include estimated funding and funding source.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: VA concurred with our recommendation. VA provided limited evidence that it is including more information in its remedial action plans for selected systems, but did not demonstrate that it is including estimated funding and funding sources in these plans.
    Recommendation: To improve agency information security programs, the Secretary of the Department of Veterans should develop a continuous monitoring strategy that addresses organization-defined metrics, frequency of monitoring metrics, ongoing status monitoring of metrics, and reporting of security status.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: VA concurred with our recommendation. VA is developing a new framework to address the people, processes, technology, and performance monitoring mechanisms identified in the Information Security Continuous Monitoring (ISCM) Maturity Model. This framework and supporting program plan are linked to the Department of Homeland Security Continuous Diagnostics and Mitigation (CDM) phase 1 deployment that is ongoing and anticipated to be completed by the fourth quarter of 2017. VA's ISCM program plan and framework have been delayed to accommodate these changes.
    Recommendation: To improve security over federal systems, including those considered to be high impact, the Director of the Office of Management and Budget should issue plan and practices specified in the Cybersecurity Strategy and Implementation Plan.

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

    Comments: OMB concurred with our recommendation. On December 9, 2016, OMB issued memorandum M-17-09, Management of Federal High Value Assets, which lists some existing policies and guidance and other actions that agencies need to take to protect IT assets. In addition OMB provided limited access to a document describing best practices for federal security operation centers. GAO is requesting further access to this document on best practices in order to determine whether OMB has adequately addressed the recommendation.
    Director: Cary Russell
    Phone: (202) 512- 5431

    3 open recommendations
    Recommendation: The Secretary of Defense should direct the Under Secretary of Defense for Acquisition, Technology and Logistics to establish a strategic policy that incorporates key elements of leading practices for sound strategic management planning, such as a mission statement and long-term goals, to inform the military services' plans for retrograde and reset to support overseas contingency operations and to improve DOD's response to section 324 of the NDAA for Fiscal Year 2014.

    Agency: Department of Defense
    Status: Open

    Comments: This recommendation remains open because we found in our review of DOD's second update (GAO-17-530R) that DOD has not established a strategic policy for retrograde and reset consistent with leading practices on sound strategic management planning. Nor has DOD, as of June 2017, selected an appropriate organization to lead the effort on developing such a policy. We continue to believe that our recommendation remains valid because without a strategic policy for retrograde and reset that incorporates key elements of strategic management planning, DOD cannot ensure that its efforts to develop retrograde and reset guidance provide the necessary strategic planning framework to inform the military services' implementation plans for retrograde and reset. A necessary first step, as DOD has indicated and as we stated in our May 2016 report, is the selection of an appropriate organization to lead the development of the policy.
    Recommendation: To enhance the accuracy of budget reporting to Congress, the Secretary of Defense should direct the Under Secretary of Defense for Acquisition, Technology and Logistics, in coordination with the DOD Comptroller, to develop and require the use of consistent information and descriptions of key terms regarding retrograde and reset in relevant policy and other guidance.

    Agency: Department of Defense
    Status: Open

    Comments: This recommendation remains open because we found in our review of DOD's second update (GAO-17-530R) that DOD has not developed and required the use of consistent information and descriptions of key terms regarding retrograde and reset in policy and guidance. Thus, descriptions of retrograde and reset still vary, and the services use the same terms differently. In its written comments on our report, DOD partially concurred with our recommendation and stated that the Financial Management Regulation had recently been updated to include the definitions of both reset and retrograde that will be used to estimate and report Overseas Contingency Operations costs starting in Fiscal Year 2018, referencing the chapter on Contingency Operations. However, contrary to the department's claim, as of April 2017, the Financial Management Regulation chapter regarding Contingency Operations has not been updated since September 2007.21 An official we met with from the Office of the Under Secretary of Defense (Comptroller) told us that this office will be updating DOD's Financial Management Regulation to include the expanded definition of reset. According to this official, however, the updated Financial Management Regulation will likely not include a definition for retrograde. As we reported in May 2016, major operations typically involve retrograde. However, the chapter of the DOD Financial Management Regulation specific to contingency operations does not provide a definition of retrograde or include any information describing how retrograde costs should be considered or calculated. We continue to believe that if DOD does not ensure the use of consistent terms--especially retrograde and reset--and descriptions in policy and other departmental documents used to inform budget estimates on retrograde and reset, Congress may not receive the consistent and accurate information that it needs to make informed decisions concerning retrograde and reset.
    Recommendation: To improve Army, Navy, and Air Force planning, budgeting, and execution for retrograde and reset efforts, the Secretary of Defense should direct the Secretaries of the Army, Navy, and Air Force to develop service-specific implementation plans for retrograde and reset that incorporate elements of leading practices for sound strategic management planning, such as strategies that include how a goal will be achieved, how an organization will carry out its mission, and the resources required to meet goals.

    Agency: Department of Defense
    Status: Open

    Comments: This recommendation remains open because we found in our review of DOD's second update (GAO-17-530R) that the Army, Navy, and Air Force have not yet developed implementation plans for the retrograde and reset of their equipment, according to service officials. As previously discussed, in May 2016 we recommended that the Secretaries of the Army, Navy, and Air Force develop service-specific implementation plans for retrograde and reset that incorporate elements of leading practices for sound strategic management planning. In its response to our recommendation, DOD partially concurred, stating that the department would determine the appropriate Principal Staff Assistant to lead the development and application of service-related implementation plans. However, as of June 2017, DOD has not identified a lead for this effort. We continue to believe that Army, Navy, and Air Force service-specific implementation plans that articulate goals and strategies for retrograde and reset of equipment, among other things, are important and that reset-related maintenance costs may not consistently be tracked, and resources and funding for retrograde and reset may not be consistently or effectively budgeted for and distributed within each service. For this reason, we continue to believe that our prior recommendation remains valid and reinforces the need for DOD to establish a strategic policy consistent with leading practices on sound strategic management planning to guide and inform the services' plans.
    Director: Daniel Garcia-Diaz
    Phone: (202) 512-8678

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

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

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

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

    Comments: IRS officials stated that since HUD's database with property inspection data was not complete as of March 2017 and contained data from 30 states, it was unclear how the database could be used. IRS officials said they would continue exploring the HUD database if the data for all LIHTC properties were included and it was possible to isolate the LIHTC property data from other rental properties in the HUD database. We will continue to monitor IRS's progress in evaluating the use of HUD's database for reporting information on noncompliance.
    Director: Brenda S. Farrell
    Phone: (202) 512-3604

    3 open recommendations
    Recommendation: The Secretary of Defense should direct the Under Secretary of Defense for Personnel and Readiness to establish time frames to complete actions that its Federal Voting Assistance Program has identified it will take to address challenges, and also to use these time frames to demonstrate progress for stakeholders, including through its statutorily required annual reporting.

    Agency: Department of Defense
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: The Under Secretary of Defense for Personnel and Readiness, through the Defense Human Resources Activity, should direct FVAP's Director to fully implement the six selected leading practices of federal strategic planning into the day-to-day operations of the program.

    Agency: Department of Defense: Office of the Under Secretary for Personnel and Readiness
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: The Under Secretary of Defense for Personnel and Readiness, through the Defense Human Resources Activity, should direct FVAP's Director to complete the development of a strategic plan that fully exhibits the six selected leading practices of federal strategic planning, including, but not limited to: (1) a statement of FVAP's revised mission and goals; (2) an identification of strategies that address management challenges and resources needed to achieve goals; (3) a description of leadership involvement and accountability; (4) a description of stakeholder involvement in the development of FVAP priorities; (5) a coordination strategy to communicate the program's mission and goals to other federal agencies; and (6) a description of performance measures, aligned with program goals that FVAP will use to track progress toward achieving goals.

    Agency: Department of Defense: Office of the Under Secretary for Personnel and Readiness
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: Charles Michael Johnson, Jr.,
    Phone: (202) 512-7331

    2 open recommendations
    Recommendation: To improve management of and reporting on the Global Train and Equip program, the Secretary of Defense should take steps to ensure that documentation requested in project proposal packages is complete.

    Agency: Department of Defense
    Status: Open

    Comments: DOD concurred with this recommendation in its official comment letter included as an appendix in GAO-16-368, published in May 2016. As of June 2017, DOD had not provided us evidence that they have taken steps to ensure project proposal packages include all requested documentation. GAO will continue to monitor relevant DOD efforts in conducting related work.
    Recommendation: To improve management of and reporting on the Global Train and Equip program, the Secretary of Defense should take steps to develop a process for improving the timely completion and submission of required assessment reports to Congress.

    Agency: Department of Defense
    Status: Open

    Comments: At the time of our April 2016 report, DOD was required to complete annual assessment reports on the section 10 U.S.C. Section 2282 Global Train and Equip program. However, the Fiscal Year 2017 National Defense Authorization Act (NDAA) repealed the authorization for the Global Train and Equip program, including the annual reporting requirement, effective 270 days after the NDAA's enactment on December 23, 2016, or (September 19, 2017). In February 2017, DOD submitted its assessments for fiscal year 2016.
    Director: Cary Russell
    Phone: (202) 512-5431

    3 open recommendations
    Recommendation: As part of their ongoing efforts to strengthen oversight and improve the overall quality of information included in DOD's annual prepositioning reports in order to provide congressional decision makers with complete and relevant information, the Secretary of Defense should direct the Under Secretary of Defense for Acquisition, Technology, and Logistics, in coordination with the Chairman of the Joint Chiefs of Staff, to disclose in the report the fact that reconstitution funding data are current as of the end of the fiscal year, identify significant changes reported in these data from year to year, and provide explanations as to the reasons for the changes.

    Agency: Department of Defense
    Status: Open

    Comments: As of May 2017, DOD has not included any language in its annual prepositioning report that addresses this recommendation.
    Recommendation: As part of their ongoing efforts to strengthen oversight and improve the overall quality of information included in DOD's annual prepositioning reports in order to provide congressional decision makers with complete and relevant information, the Secretary of Defense should direct the Under Secretary of Defense for Acquisition, Technology, and Logistics, in coordination with the Chairman of the Joint Chiefs of Staff, in its planned update to its War Reserve Materiel Policy document, to add language to clarify when and how risk assessments should be performed.

    Agency: Department of Defense
    Status: Open

    Comments: As of May 2017, DOD has not updated its DODI 3110.06 War Reserve Policy document.
    Recommendation: As part of their ongoing efforts to strengthen oversight and improve the overall quality of information included in DOD's annual prepositioning reports in order to provide congressional decision makers with complete and relevant information, the Secretary of Defense should direct the Under Secretary of Defense for Acquisition, Technology, and Logistics, in coordination with the Chairman of the Joint Chiefs of Staff, to include in the annual prepositioned stock report a section that identifies omitted prepositioned stock information and indicates where that information can be found.

    Agency: Department of Defense
    Status: Open

    Comments: As of May 2017, DOD has not included in its annual report a secton that identifies omitted prepositioned stock information and where that information can be found.
    Director: Charles Michael Johnson, Jr.,
    Phone: (202) 512-7331

    1 open recommendations
    Recommendation: To help ensure that Congress has the information it needs on the President's use of drawdown authority, the Secretary of Defense should direct the Defense Security Cooperation Agency to report more frequently to Congress on information outlined in Section 506(b)(2) of the Foreign Assistance Act, as amended, even if delivery of all the articles and services authorized has not been completed, or if the crisis is still ongoing.

    Agency: Department of Defense
    Status: Open

    Comments: The Secretary of Defense agreed with this recommendation. In December 2016, the Defense Security Cooperation Agency provided 506 reports to Congress. As of April 2017, there were no additional uses of the 506 authority.
    Director: Dave Wise
    Phone: (202) 512-2834

    2 open recommendations
    including 1 priority recommendation
    Recommendation: To improve the quality and transparency of data entered into FRPP as GSA transitions the database to a platform that would enable greater government-wide use, the Administrator of GSA, in consultation with OMB and federal agencies, should (1) assess the reliability of FRPP data by determining how individual agencies collect and report FRPP data for each FRPP field, including any supplemental guidance used by agencies to comply with government-wide FRPP data definitions as part of the annual certification of FRPP data; (2) analyze the differences in collecting and reporting practices used by these agencies; and (3) identify and make available to FRPP users the limitations of using FRPP data, in the context of how the data are intended to be used in real property decision making and to measure real property performance across agencies and update federal guidance to address limitations, as needed.

    Agency: General Services Administration
    Status: Open
    Priority recommendation

    Comments: GSA partially agreed with the recommendation noting that it has limited resources to fully analyze and map the data relative to FRPP data definitions, and that it is the responsibility of individual agencies to ensure reliability of the data and compliance with FRPP definitions. As of October 2016, GSA has taken some action to implement this recommendation. GSA told us it has made progress by conducting an in-depth survey in June 2106 focusing on several data elements including: replacement value, status, owned and otherwise management operating costs, repair needs, utilization, and lease costs. The survey asked agencies questions regarding the processes/resources used to source and compile these data elements from agency IT systems as well as internal agency guidance. GSA received responses from 24 agencies and stated it plans to complete its initial analysis of the survey in the fall of 2016 and indicate limitations of these data elements. GSA plans to conduct a series of working group meetings with agencies to conduct an in depth review of the survey results and to develop a set of recommendations for the Federal Real Property Council. GSA said these recommendations may include, but are not limited to, altering data dictionary definitions, sharing best or common practices for reporting these data elements, and sharing the limitations on the use of these data elements. Based on the working group outcomes and input from the Federal Real Property Council and OMB, GSA plans to produce a white paper on these topics by the latter part of 2017.
    Recommendation: To enhance the usefulness of the National Strategy for managing federal real property government-wide, the Director of OMB should expand the National Strategy to further address long-standing real property management challenges by: (1) expanding the scope to include maintenance and repair needs; (2) articulating planned actions and identifying alternative approaches, including alternative-funding mechanisms, to address underlying causes of the real property problems; (3) ensuring that performance measures at the agency level inform the overall progress of the National Strategy; and (4) determining the government-wide costs, benefits, and risks by leveraging agencies' long-term capital plans and identifying approaches to optimally manage that risk.

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

    Comments: When we confirm the actions that OMB has taken in response to this recommendation, we will provide updated information.
    Director: Carol R. Cha
    Phone: (202) 512-4456

    6 open recommendations
    Recommendation: To help improve the management of MAIS programs, the Secretary of the Army should direct the Tactical Mission Command program manager to develop a requirements management plan to document and manage its requirements process.

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

    Comments: The Department of Defense concurred with our recommendation. We have requested documentation regarding the status of implementing this recommendation. As of April 2017, we have not received a response from the department to our request. We will continue to monitor the department's progress in implementing this recommendation.
    Recommendation: To help improve the management of MAIS programs, the Secretary of the Navy should direct the Common Aviation Command and Control System program manager to identify weaknesses in the requirements traceability process and take corrective actions to manage the traceability of requirements to the respective lower-level requirements, and periodically evaluate work products, including the requirements management plan, and update them in accordance with the requirements guidance.

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

    Comments: The Department of Defense concurred with our recommendation. We have requested documentation regarding the status of implementing this recommendation. As of April 2017, we have not received a response from the department to our request. We will continue to monitor the department's progress in implementing this recommendation.
    Recommendation: To help improve the management of MAIS programs, the Secretary of the Air Force should direct the Defense Enterprise Accounting and Management System program manager to address weaknesses in its controls for ensuring that all software requirements are tested and validated before deployment of new software releases.

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

    Comments: The Department of Defense concurred with our recommendation. We have requested documentation regarding the status of implementing this recommendation. As of April 2017, we have not received a response from the department to our request. We will continue to monitor the department's progress in implementing this recommendation.
    Recommendation: To help improve the management of MAIS programs, the Director of OMB should instruct the Federal Chief Information Officer (CIO) to add the Under Secretary of Defense for AT&L as a responsible party to DOD's MAIS entries on the Federal IT Dashboard website, alongside the CIO, to publicly disclose the responsible party for the acquisition performance management of MAIS programs.

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

    Comments: The Office of Management and Budget did not agree with the recommendation, but stated it would work with the Department of Defense to address it. In April 2017, the Department of Defense stated that it is reorganizing the office of the Under Secretary of Defense for AT&L and its responsibilities. We will continue to follow up with the department subsequent to the reorganization in an effort to determine the party responsible for the acquisition performance management of MAIS programs and OMB's efforts to disclose the responsible party on the Federal IT Dashboard.
    Recommendation: To help improve the management of MAIS programs, the Secretary of Defense should examine the MAIS critical change reporting process to identify root causes for delays and implement corrective actions for the timely delivery of critical change reports.

    Agency: Department of Defense
    Status: Open

    Comments: The Department of Defense concurred with our recommendation. We have requested documentation regarding the status of implementing this recommendation. As of April 2017, we have not received a response from the department to our request. We will continue to monitor the department's progress in implementing this recommendation.
    Recommendation: To help improve the management of MAIS programs, the Secretary of Defense should develop a mechanism for monitoring whether MAIS programs with late reports are restricted from obligating funds and in turn ensuring compliance with the Antideficiency Act.

    Agency: Department of Defense
    Status: Open

    Comments: The Department of Defense concurred with our recommendation. We have requested documentation regarding the status of implementing this recommendation. As of April 2017, we have not received a response from the department to our request. We will continue to monitor the department's progress in implementing this recommendation.
    Director: Seto Bagdoyan
    Phone: (202) 512-6722

    2 open recommendations
    Recommendation: The Administrator of SBA should direct the Associate Administrator of Business Development to document its planned method for tracking revenue generated under subsidiaries' primary and secondary lines of business, with milestones and timelines for when and how the method will be implemented.

    Agency: Small Business Administration
    Status: Open

    Comments: GAO is reviewing documentation that SBA provided regarding actions that it has taken to address this recommendation and is currently determining whether these actions fully address the recommendation.
    Recommendation: The Administrator of SBA should direct the Associate Administrator of Business Development to provide the appropriate level of access to and sharing of relevant subsidiary data across district offices, including primary and secondary North American Industry Classification System codes and revenue data, once SBA develops a database with the capabilities of collecting and tracking this revenue data as we recommended in 2012.

    Agency: Small Business Administration
    Status: Open

    Comments: GAO is reviewing documentation that SBA provided regarding actions that it has taken to address this recommendation and is currently determining whether these actions fully address the recommendation.
    Director: Marcia Crosse
    Phone: (202) 512-7114

    28 open recommendations
    Recommendation: To ensure that federal departments and agencies have comprehensive and up-to-date policies and stronger oversight mechanisms in place for managing hazardous biological agents in high-containment laboratories and are fully addressing weaknesses identified after laboratory safety lapses, the Secretary of Agriculture should revise existing department policies for managing hazardous biological agents in high-containment laboratories to contain specific requirements for reporting laboratory incidents to senior department officials, including the types of incidents that should be reported, to whom, and when, or direct the Administrator of the Food Safety and Inspection Service to develop agency policies that contain these requirements.

    Agency: Department of Agriculture
    Status: Open

    Comments: In October 2016 USDA reported that its science and safety councils chartered a joint biorisk management policy committee to oversee the revisions of existing policies to include department-wide incident reporting requirements and time frames. USDA also reported that FSIS will collaborate with the department to ensure that FSIS policies comply with USDA reporting requirements. USDA did not provide an anticipated completion date for revising departmental polices.
    Recommendation: To ensure that federal departments and agencies have comprehensive and up-to-date policies and stronger oversight mechanisms in place for managing hazardous biological agents in high-containment laboratories and are fully addressing weaknesses identified after laboratory safety lapses, the Secretary of Agriculture should review and update outdated department policies for managing hazardous biological agents in high-containment laboratories and direct the Administrators of the Animal and Plant Health Inspection Service (APHIS) and Agricultural Research Service to update their policies and, in the case of APHIS, establish a regular review schedule.

    Agency: Department of Agriculture
    Status: Open

    Comments: In October 2016, USDA reported that the science and safety councils' joint biorisk management policy committee will review and update the existing outdated USDA policies. In addition, USDA reported that APHIS will review agency policies for biological laboratories every 3-5 years or sooner, if necessary, and that this schedule will be reflected in USDA policy. USDA did not provide an anticipated completion date for reviewing and updating departmental polices. USDA reported that ARS has finalized its policies for its institutional biological safety committee in April 2016. Once all USDA and component agency policies have been updated and review schedules established, we will close this recommendation.
    Recommendation: To ensure that federal departments and agencies have comprehensive and up-to-date policies and stronger oversight mechanisms in place for managing hazardous biological agents in high-containment laboratories and are fully addressing weaknesses identified after laboratory safety lapses, the Secretary of Agriculture should routinely analyze results of the department's laboratory inspections and incident reports to identify potential trends that may highlight recurring laboratory safety or security issues and share lessons learned with laboratory personnel.

    Agency: Department of Agriculture
    Status: Open

    Comments: In October 2016, USDA reported that the joint biorisk management policy committee will oversee efforts to collect and analyze laboratory inspection and incident reports and share these reports and critical analyses with USDA senior leadership. USDA did not provide an anticipated start date for analyzing reports and sharing analyses with senior departmental officials. USDA stated that the joint biorisk committee also serves as an information-sharing platform across USDA agencies and, as such, is positioned to share lessons learned from analyses of inspection and incident reports with laboratory personnel as necessary. USDA also provided additional information on APHIS, ARS, and FSIS planned or ongoing inspection and incident report analyses.
    Recommendation: To ensure that federal departments and agencies have comprehensive and up-to-date policies and stronger oversight mechanisms in place for managing hazardous biological agents in high-containment laboratories and are fully addressing weaknesses identified after laboratory safety lapses, the Secretary of Agriculture should require routine reporting of the results of department, agency, and select agent laboratory inspections to senior department officials.

    Agency: Department of Agriculture
    Status: Open

    Comments: In October 2016, USDA reported that the joint biorisk management policy committee will oversee efforts to revise existing departmental regulations to include requirements for routine reporting of inspection results to senior USDA officials. USDA did not provide an anticipated completion date for revising existing departmental regulations. USDA also provided additional information on APHIS, ARS, and FSIS planned or ongoing reporting of inspection results or revisions of agency policies to require such reporting.
    Recommendation: To ensure that federal departments and agencies have comprehensive and up-to-date policies and stronger oversight mechanisms in place for managing hazardous biological agents in high-containment laboratories and are fully addressing weaknesses identified after laboratory safety lapses, the Secretary of Agriculture should require routine reporting of incidents at agency laboratories to senior department officials.

    Agency: Department of Agriculture
    Status: Open

    Comments: In October 2016, USDA reported that the joint biorisk management policy committee will oversee efforts to revise existing departmental regulations to include requirements for routine reporting of laboratory incidents to senior USDA officials. USDA did not provide an anticipated completion date for revising existing departmental regulations. USDA also provided additional information on APHIS, ARS, and FSIS planned or ongoing incident reporting or revisions of agency policies to require such reporting.
    Recommendation: To ensure that federal departments and agencies have comprehensive and up-to-date policies and stronger oversight mechanisms in place for managing hazardous biological agents in high-containment laboratories and are fully addressing weaknesses identified after laboratory safety lapses, the Secretary of Defense should revise existing department policies for managing hazardous biological agents in high-containment laboratories to contain specific requirements for inventory control for all of DOD's high-containment laboratories, not just for its select agent-registered laboratories, or direct the Secretaries of the Air Force, Army, and Navy to revise their existing, respective policies to contain these requirements.

    Agency: Department of Defense
    Status: Open

    Comments: In June 2016, DOD noted that its comments on the final report--in which it agreed with all of our findings and recommendations for the department--had not changed. However, DOD did not provide us with an update on its status in implementing these recommendations.
    Recommendation: To ensure that federal departments and agencies have comprehensive and up-to-date policies and stronger oversight mechanisms in place for managing hazardous biological agents in high-containment laboratories and are fully addressing weaknesses identified after laboratory safety lapses, the Secretary of Defense should direct the Secretaries of the Air Force and Army to review and update their respective outdated policies for managing hazardous biological agents in high-containment laboratories.

    Agency: Department of Defense
    Status: Open

    Comments: In June 2016, DOD noted that its comments on the final report--in which it agreed with all of our findings and recommendations for the department--had not changed. However, DOD did not provide us with an update on its status in implementing these recommendations.
    Recommendation: To ensure that federal departments and agencies have comprehensive and up-to-date policies and stronger oversight mechanisms in place for managing hazardous biological agents in high-containment laboratories and are fully addressing weaknesses identified after laboratory safety lapses, the Secretary of Defense should routinely analyze agencies' inspection results and incident reports to identify potential trends that may highlight recurring laboratory safety or security issues and share lessons learned with laboratory personnel, or direct the Secretaries of the Army and Navy to do so.

    Agency: Department of Defense
    Status: Open

    Comments: In June 2016, DOD noted that its comments on the final report--in which it agreed with all of our findings and recommendations for the department--had not changed. However, DOD did not provide us with an update on its status in implementing these recommendations.
    Recommendation: To ensure that federal departments and agencies have comprehensive and up-to-date policies and stronger oversight mechanisms in place for managing hazardous biological agents in high-containment laboratories and are fully addressing weaknesses identified after laboratory safety lapses, the Secretary of Defense should require routine reporting of the results of Air Force, Army, and Navy inspections of non-select agent registered laboratories to senior department officials.

    Agency: Department of Defense
    Status: Open

    Comments: In June 2016, DOD noted that its comments on the final report--in which it agreed with all of our findings and recommendations for the department--had not changed. However, DOD did not provide us with an update on its status in implementing these recommendations.
    Recommendation: To ensure that federal departments and agencies have comprehensive and up-to-date policies and stronger oversight mechanisms in place for managing hazardous biological agents in high-containment laboratories and are fully addressing weaknesses identified after laboratory safety lapses, the Secretary of Defense should require routine reporting of laboratory incidents at Air Force, Army, and Navy non-select agent registered laboratories to senior department officials.

    Agency: Department of Defense
    Status: Open

    Comments: In June 2016, DOD noted that its comments on the final report--in which it agreed with all of our findings and recommendations for the department--had not changed. However, DOD did not provide us with an update on its status in implementing these recommendations.
    Recommendation: To ensure that federal departments and agencies have comprehensive and up-to-date policies and stronger oversight mechanisms in place for managing hazardous biological agents in high-containment laboratories and are fully addressing weaknesses identified after laboratory safety lapses, the Secretary of Defense should direct the Secretaries of the Army and Navy to require reporting of agency and select agent laboratory inspection results to senior agency officials.

    Agency: Department of Defense
    Status: Open

    Comments: In June 2016, DOD noted that its comments on the final report--in which it agreed with all of our findings and recommendations for the department--had not changed. However, DOD did not provide us with an update on its status in implementing these recommendations.
    Recommendation: To ensure that federal departments and agencies have comprehensive and up-to-date policies and stronger oversight mechanisms in place for managing hazardous biological agents in high-containment laboratories and are fully addressing weaknesses identified after laboratory safety lapses, the Secretary of Defense should develop time frames for the 19 specific recommendations from the July 2015 review, or direct the Secretary of the Army to do so.

    Agency: Department of Defense
    Status: Open

    Comments: In June 2016, DOD noted that its comments on the final report--in which it agreed with all of our findings and recommendations for the department--had not changed. However, DOD did not provide us with an update on its status in implementing these recommendations.
    Recommendation: To ensure that federal departments and agencies have comprehensive and up-to-date policies and stronger oversight mechanisms in place for managing hazardous biological agents in high-containment laboratories and are fully addressing weaknesses identified after laboratory safety lapses, the Secretary of Energy should revise existing department policies for managing hazardous biological agents in high-containment laboratories to contain specific requirements for inspections, or direct the Administrator of the National Nuclear Security Administration and the Director of the Office of Science to develop agency policies that contain this requirement.

    Agency: Department of Energy
    Status: Open

    Comments: In August 2016, DOE reported that it is revising department policy for its select agent and toxin work to highlight oversight of facilities working with these agents and toxins. DOE will solicit input from NNSA, the Office of Science, and its biosurety executive team to determine if specific inspection requirements should be included in the select agent, or other department or agency policies. DOE provided us with information as to other department policies and regulations that allow for inspections. DOE plans to complete its efforts by the end of July 2017. We maintain that DOE should make laboratory inspection requirements explicit and that these requirements apply to all high-containment laboratories, not just those registered with the select agent program.
    Recommendation: To ensure that federal departments and agencies have comprehensive and up-to-date policies and stronger oversight mechanisms in place for managing hazardous biological agents in high-containment laboratories and are fully addressing weaknesses identified after laboratory safety lapses, the Secretary of Energy should review and update its outdated policies for managing hazardous biological agents in high-containment laboratories.

    Agency: Department of Energy
    Status: Open

    Comments: In August 2016, DOE reported that it is updating its outdated select agent policy and plans to complete this update by the end of July 2017.
    Recommendation: To ensure that federal departments and agencies have comprehensive and up-to-date policies and stronger oversight mechanisms in place for managing hazardous biological agents in high-containment laboratories and are fully addressing weaknesses identified after laboratory safety lapses, the Administrator of the Environmental Protection Agency (EPA) should revise existing EPA policies for managing hazardous biological agents in high-containment laboratories to contain specific requirements for inventory control, or direct the Director of the Office of Pesticide Programs to incorporate this requirement into its policy.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: EPA agreed with this recommendation in its February 2016 comments on the draft report, but maintains that agency, or senior-level policies, exist that include this requirement. EPA officials cited a Microbiology Laboratory Branch standard operating procedure (SOP) as containing inventory control requirements for the agency's one high-containment laboratory. However, in July 2016, EPA officials told us that it disagreed with our assessment that the SOP, as a laboratory-level document, was insufficient to meet our expectations for senior-level policies. In November 2016, EPA officials reiterated its position stating that the SOP had been approved by senior agency management and, as the requirements in it are universally applied by all laboratory staff, appropriately represents an agency-level policy. EPA further noted that the Office of Pesticide Policy, in which the Microbiology Laboratory Branch is located, is a sub-office within EPA's Office of Chemical Safety and Pollution Prevention (OCSPP), an Assistant Administrator-level office. We continue to believe that senior-level policies--in this case, either those policies issued at the EPA level or at the OCSPP/OPP level--that include all of the policy elements we analyzed reflect critical management commitment to and support for a culture of laboratory safety throughout the organization, regardless of the number of agency laboratories.
    Recommendation: To ensure that federal departments and agencies have comprehensive and up-to-date policies and stronger oversight mechanisms in place for managing hazardous biological agents in high-containment laboratories and are fully addressing weaknesses identified after laboratory safety lapses, the Administrator of EPA should review and update EPA's outdated policies for managing hazardous biological agents in high-containment laboratories and establish a regular schedule for reviewing and updating EPA and Office of Pesticide Programs policies.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: In July 2016, EPA reported that the policies and procedures for both the facility that houses its microbiology laboratory and the laboratory itself are reviewed and updated on a bi-yearly or yearly basis consistent with the EPA schedules for biosafety and laboratory plans set in policy. However, EPA did not provide us with the policy that sets the EPA schedules. In addition, our analysis focused on policy documents issued by EPA or its senior-level offices, such as EPA's Safety, Health, and Environmental Management Program manual, dated November 2012. When we analyzed that policy for the report, we were unable to determine whether it was up-to-date because it did not include a review and update schedule or a specific recertification date. As of November, 2016, EPA maintains that this recommendation has been completed, because the office revised the standard operating procedure that provides guidance for establishing the receipt, expiration dates, and disposal of biological inventory used in the laboratory. As of April 2017, we have reached out to EPA for documentation of the actions the agency stated it has taken. Until received, we continue to believe that EPA action on this recommendation is still needed, such as by providing an updated EPA-level safety manual that includes a schedule for reviewing and updating, or providing EPA's schedule set in policy, so long as it also applies to agency- or senior office-level policies.
    Recommendation: To ensure that federal departments and agencies have comprehensive and up-to-date policies and stronger oversight mechanisms in place for managing hazardous biological agents in high-containment laboratories and are fully addressing weaknesses identified after laboratory safety lapses, the Administrator of EPA should require routine reporting of the results of department, agency, and select agent laboratory inspections to senior department officials.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: EPA agreed with this recommendation in its February 2016 comments on the draft report. ?In July 2016, EPA reported that its high-containment laboratory will notify senior officials within 3 weeks of any laboratory inspection findings. ?This is a positive step. We are waiting for EPA to provide us with supporting documentation.
    Recommendation: To ensure that federal departments and agencies have comprehensive and up-to-date policies and stronger oversight mechanisms in place for managing hazardous biological agents in high-containment laboratories and are fully addressing weaknesses identified after laboratory safety lapses, the Secretary of Health and Human Services should develop department policies for managing hazardous biological agents in high-containment laboratories that contain specific requirements for reporting laboratory incidents to senior department officials, including the types of incidents that should be reported, to whom, and when, or direct the Director of CDC and the Commissioner of FDA to incorporate these requirements into their respective policies.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: In August 2016, HHS reported that both CDC and FDA were working to incorporate incident reporting requirements and time frames into formal agency policies and practices but did not provide an anticipated completion date. In summer 2017, CDC and FDA reported that they were continuing to incorporate incident reporting, which includes all laboratory incidents, accidents, injuries, infections, and near-misses, into formal agency policies. CDC did not provide an anticipated completion date. FDA anticipated completing the policy revisions/updates by summer 2018.
    Recommendation: To ensure that federal departments and agencies have comprehensive and up-to-date policies and stronger oversight mechanisms in place for managing hazardous biological agents in high-containment laboratories and are fully addressing weaknesses identified after laboratory safety lapses, the Secretary of Health and Human Services should develop department policies for managing hazardous biological agents in high-containment laboratories that contain specific requirements for training and inspections for all high-containment component agency laboratories and not just for their select-agent-registered laboratories; or direct the Director of CDC to provide these requirements in agency policies.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: In August 2016, HHS reported that CDC plans to revise its policies to include training and inspection requirements for inspections for all high-containment laboratories but did not provide an anticipated completion date. In June 2017, HHS reported that CDC was in the process of revising its formal policies to ensure they included requirements for training and inspections for all of the agency's high-containment laboratories but did not provide an anticipated completion date.
    Recommendation: To ensure that federal departments and agencies have comprehensive and up-to-date policies and stronger oversight mechanisms in place for managing hazardous biological agents in high-containment laboratories and are fully addressing weaknesses identified after laboratory safety lapses, the Secretary of Health and Human Services should require routine reporting of the results of agency and select agent laboratory inspections to senior department officials.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: In August 2016, HHS reported that CDC was working with FDA and NIH to establish a process for notifying HHS leadership of inspection results through the department's Biosafety and Biosecurity Coordinating Council. HHS did not provide us with an anticipated time frame for implementing this notification practice or when the agencies plan to begin notifying HHS of inspection results.
    Recommendation: To ensure that federal departments and agencies have comprehensive and up-to-date policies and stronger oversight mechanisms in place for managing hazardous biological agents in high-containment laboratories and are fully addressing weaknesses identified after laboratory safety lapses, the Secretary of Health and Human Services should direct the Director of NIH and the Commissioner of FDA to require routine reporting of the results of agency laboratory inspections--and in the case of FDA, require routine reporting of select agent inspection results--to senior agency officials.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: In August 2016, HHS reported that FDA is working to establish a process for notifying senior agency officials of inspection results, and in August 2017, FDA reported that it was in the process of updating its policies to reflect such a notification process. FDA anticipated that the updated policies and processes would be in place by summer 2018. In August 2016, HHS reported that NIH's ongoing practice is to report the results of external inspections to senior agency officials and, in May 2016, developed a standard operating procedure that outlines this reporting process. In March 2017, NIH officials provided assurance that its Division of Occupational Safety and Health provides NIH's intramural governing body with information about NIH's safety performance at least annually; officials further assured that this information includes the overall results of annual inspections (or audits, as NIH calls them) of all NIH laboratories and discussion of the top 10 most report safety infractions for the year. GAO considers NIH to have implemented the recommended action. GAO will close the overall recommendation once FDA has taken equivalent, appropriate action.
    Recommendation: To ensure that federal departments and agencies have comprehensive and up-to-date policies and stronger oversight mechanisms in place for managing hazardous biological agents in high-containment laboratories and are fully addressing weaknesses identified after laboratory safety lapses, the Secretary of Health and Human Services should require routine reporting of incidents at CDC, FDA, and NIH laboratories to senior department officials.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: In August 2016, HHS reported that its Biosafety and Biosecurity Council is working to establish incident reporting requirements for CDC, FDA, and NIH but did not provide an anticipated completion date. HHS noted that NIH formally adopted a standard operating procedure that lays out the agency's requirements for reporting incidents to senior officials.
    Recommendation: To ensure that federal departments and agencies have comprehensive and up-to-date policies and stronger oversight mechanisms in place for managing hazardous biological agents in high-containment laboratories and are fully addressing weaknesses identified after laboratory safety lapses, the Secretary of the Interior should develop department policies, or direct the Directors of Fish and Wildlife Service and U.S. Geological Survey to develop agency policies for managing hazardous biological agents in high-containment laboratories that contain specific requirements for reporting laboratory incidents to senior department officials--including the types of incidents that should be reported, to whom, and when--and specific requirements for roles and responsibilities, training, inventory control, and inspections.

    Agency: Department of the Interior
    Status: Open

    Comments: In July 2016, DOI reported that the Fish and Wildlife Service and U.S. Geological Survey will develop agency-level policies that contain the key elements GAO identified. DOI did not provide us with a time frame for these activities.
    Recommendation: To ensure that federal departments and agencies have comprehensive and up-to-date policies and stronger oversight mechanisms in place for managing hazardous biological agents in high-containment laboratories and are fully addressing weaknesses identified after laboratory safety lapses, the Secretary of the Interior should routinely analyze the results of the agency's laboratory inspections and incident reports to identify potential trends that may highlight recurring laboratory safety or security issues and share lessons learned with laboratory personnel, or direct the Directors of Fish and Wildlife Service and U.S. Geological Survey to do so.

    Agency: Department of the Interior
    Status: Open

    Comments: In July 2016, DOI reported that its Biosafety Working Group, composed of officials across the department, including Fish and Wildlife Service and U. S. Geological Survey, is developing an automated process for analyzing results of laboratory inspections and incident reports to identify safety and security trends. The working group is also developing a process to share information gleaned from these analyses, including lessons learned, with laboratory personnel in a timely manner. DOI did not provide us with a time frame for these activities.
    Recommendation: To ensure that federal departments and agencies have comprehensive and up-to-date policies and stronger oversight mechanisms in place for managing hazardous biological agents in high-containment laboratories and are fully addressing weaknesses identified after laboratory safety lapses, the Secretary of the Interior should require routine reporting of the results of agency and select agent inspections to senior department officials.

    Agency: Department of the Interior
    Status: Open

    Comments: In July 2016, DOI reported that in according with the reporting requirements it plans to incorporate into agency-level policies in response to our first recommendation, Fish and Wildlife Service and U. S. Geological survey will be required to submit routine or periodic reports of the results of agency and select agent inspections to the department's designated agency safety and health official.
    Recommendation: To ensure that federal departments and agencies have comprehensive and up-to-date policies and stronger oversight mechanisms in place for managing hazardous biological agents in high-containment laboratories and are fully addressing weaknesses identified after laboratory safety lapses, the Secretary of the Interior should direct the Director of the U.S. Geological Survey to require routine reporting of the results of agency and select agent laboratory inspections to senior agency officials.

    Agency: Department of the Interior
    Status: Open

    Comments: In July 2016, DOI reported that the U. S. Geological Survey will modify and expand its existing policies to require reporting of agency and select agent inspection results to senior USGS officials.
    Recommendation: To ensure that federal departments and agencies have comprehensive and up-to-date policies and stronger oversight mechanisms in place for managing hazardous biological agents in high-containment laboratories and are fully addressing weaknesses identified after laboratory safety lapses, the Secretary of Veterans Affairs should develop department policies for managing hazardous biological agents in high-containment laboratories that contain specific requirements for reporting laboratory incidents to senior department officials--including the types of incidents that should be reported, to whom, and when--and requirements for inventory control for all of its high-containment laboratories, including its select agent-registered clinical laboratory, or direct the Under Secretary of Health to incorporate these requirements into its policies.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: In June 2016, VA reported that while it has policies for reporting laboratory incidents at the local level (VA medical center or laboratory level), VA plans to develop a national level policy for reporting laboratory incidents to senior department officials, including the types of incidents to report, to whom, and when. VA will convene a task force for the purposes of developing such a policy and anticipates that the task force will finalize its policy by March 2018. In June 2017, VA reported that the task force concluded that VA's existing emergency management plan contained all of the necessary requirements for laboratory incident reporting. However, VA has not provided GAO with the emergency management plan. VA further noted that a intradepartmental memorandum was sufficient for making employees aware of such policy requirements in the emergency plan and that such a memorandum was drafted and was being processed for dissemination throughout VA, with an anticipated completion date of August 2017.
    Recommendation: To ensure that federal departments and agencies have comprehensive and up-to-date policies and stronger oversight mechanisms in place for managing hazardous biological agents in high-containment laboratories and are fully addressing weaknesses identified after laboratory safety lapses, the Secretary of Veterans Affairs should direct the Under Secretary of Health to review and update outdated agency policies for managing hazardous biological agents in high-containment laboratories.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: VA updated and finalized its outdated policy for its clinical laboratories in February 2016. In July 2016, VA reported that it has begun updating its policies for its research laboratories and anticipated finalizing them in 6 months. In June 2017, VA reported that its policies for its research laboratories remain under review and revision, with an anticipated completion date of December 2017.
    Director: Jacqueline M. Nowicki
    Phone: (202) 512-7215

    1 open recommendations
    including 1 priority recommendation
    Recommendation: Using its general authority to collaborate with other federal agencies, the Secretary of Education should convene its federal interagency partners to develop a strategic approach to interagency collaboration on school emergency preparedness. This group could include designees or delegates from the Secretaries of DHS, HHS, and the Attorney General, including representatives from relevant agency components, such as the Federal Emergency Management Agency, Transportation Security Administration, and the Federal Bureau of Investigation, and others as appropriate, and should incorporate leading federal interagency collaboration practices, for example, by: (1) identifying leadership, (2) defining outcomes and assigning accountability, (3) including all relevant participants, and (4) identifying necessary resources.

    Agency: Department of Education
    Status: Open
    Priority recommendation

    Comments: The Department of Education agrees that improved federal coordination will better assist K-12 schools in preparing for emergencies, and noted that other federal agencies, including especially FEMA, play a significant role in school emergency preparedness. Additionally, Education cited the importance of involving other relevant agencies in obtaining agreement on the assignment of roles and responsibilities, including selecting a lead agency charged with primary responsibility for coordinating federal emergency preparedness assistance to K-12 schools. In August 2016, Education convened a committee of Assistant Secretary-level representatives from relevant agencies, including DHS, FEMA, and TSA, among others, to develop a strategic approach to interagency collaboration on school emergency management efforts. Subsequently, in October 2016, it convened a task force consisting of program staff from the relevant agencies to draft a plan for organizational structure, goals, and objectives for the next five years, which it expects will be approved for implementation beginning in January 2017. We are encouraged by these actions and will monitor the group's progress towards developing a strategic approach to school emergency preparedness. Education stated that it expects to complete these efforts very soon. At that time, we will await documentation showing that it has finalized and implemented its strategic approach for interagency collaboration around school emergency management.
    Director: David Powner
    Phone: (202) 512-9286

    26 open recommendations
    including 1 priority recommendation
    Recommendation: To better ensure that federal data center consolidation and optimization efforts improve governmental efficiency and achieve cost savings, the Secretaries of the Departments of the Interior, State, Transportation, and the Treasury; the Administrators of the Environmental Protection Agency, National Aeronautics and Space Administration and Small Business Administration; the Directors of the National Science Foundation and Office of Personnel Management; and the Chairman of the Nuclear Regulatory Commission should take action to address challenges in establishing, and to complete, planned data center cost savings and avoidance targets for fiscal years 2016 through 2018.

    Agency: Department of Transportation
    Status: Open

    Comments: The Department of Transportation (Transportation) agreed with our recommendation, and has taken initial steps to implement it. In April 2016, the department stated in correspondence to GAO that it's Office of the Chief Information Officer (OCIO) was actively engaging with the department's Operating Administrations and was reconciling its original cost savings and avoidance targets to develop and update a yearly calculation as part of Transportation's multi-year strategy to consolidate and optimize its data centers. The department added that periodic updates would be provided to OCIO leadership and the CIO Council, with reconciled cost savings and avoidance targets for fiscal years 2017 and 2018 expected to be updated by September 30, 2016. However, as of July 2017, Transportation has not updated its Data Center Optimization Strategic Plan to include planned cost savings and avoidances targets for fiscal years 2016 through 2018. We will continue to monitor and evaluate the department's progress in implementing this recommendation and update accordingly.
    Recommendation: To better ensure that federal data center consolidation and optimization efforts improve governmental efficiency and achieve cost savings, the Secretaries of the Departments of the Interior, State, Transportation, and the Treasury; the Administrators of the Environmental Protection Agency, National Aeronautics and Space Administration and Small Business Administration; the Directors of the National Science Foundation and Office of Personnel Management; and the Chairman of the Nuclear Regulatory Commission should take action to address challenges in establishing, and to complete, planned data center cost savings and avoidance targets for fiscal years 2016 through 2018.

    Agency: Department of State
    Status: Open

    Comments: The Department of State agreed with our recommendation, and has taken initial steps to implement it. In June 2016, the department stated in correspondence to GAO that it was in the process of reviewing pending guidance on the Office of Management and Budget's Data Center Optimization Initiative (DCOI). The department further stated that once the DCOI guidance was issued, the department would update its targets and finalize a plan to more adequately address cost savings and avoidance targets for fiscal years 2016 through 2018. However, as of July 2017, the department has not updated its Data Center Optimization Strategic Plan to include planned cost savings and avoidances targets for fiscal years 2016 through 2018. We will continue to monitor and evaluate the department's progress in implementing this recommendation.
    Recommendation: To better ensure that federal data center consolidation and optimization efforts improve governmental efficiency and achieve cost savings, the Secretaries of the Departments of the Interior, State, Transportation, and the Treasury; the Administrators of the Environmental Protection Agency, National Aeronautics and Space Administration and Small Business Administration; the Directors of the National Science Foundation and Office of Personnel Management; and the Chairman of the Nuclear Regulatory Commission should take action to address challenges in establishing, and to complete, planned data center cost savings and avoidance targets for fiscal years 2016 through 2018.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: The Environmental Protection Agency (EPA) agreed with our recommendation, and has taken initial steps to implement it. In May 2016, EPA stated in correspondence to GAO that it planned to establish a single data center within each of several specific geographical areas. For each data center selected for retention, the agency stated that it planned to make upgrades to address any potential capacity or performance issues, but noted that the specific plans for each data center slated for consolidation were under development. EPA stated that the resulting total cost savings were under assessment and had not yet been determined. However, as of July 2017, EPA has not updated its Data Center Optimization Strategic plan to include planned cost and savings and avoidances targets for fiscal years 2016 through 2018. We will continue to monitor and evaluate the agency's progress in implementing this recommendation.
    Recommendation: To better ensure that federal data center consolidation and optimization efforts improve governmental efficiency and achieve cost savings, the Secretaries of the Departments of the Interior, State, Transportation, and the Treasury; the Administrators of the Environmental Protection Agency, National Aeronautics and Space Administration and Small Business Administration; the Directors of the National Science Foundation and Office of Personnel Management; and the Chairman of the Nuclear Regulatory Commission should take action to address challenges in establishing, and to complete, planned data center cost savings and avoidance targets for fiscal years 2016 through 2018.

    Agency: National Science Foundation
    Status: Open

    Comments: The National Science Foundation has not yet taken steps to implement our recommendation. As of July 2017, National Science Foundation has not updated its Data Center Optimization Strategic plan to included planned cost and savings and avoidances targets for fiscal years 2016 through 2018. We will continue to monitor and evaluate the agency's progress in implementing this recommendation.
    Recommendation: To better ensure that federal data center consolidation and optimization efforts improve governmental efficiency and achieve cost savings, the Secretaries of the Departments of the Interior, State, Transportation, and the Treasury; the Administrators of the Environmental Protection Agency, National Aeronautics and Space Administration and Small Business Administration; the Directors of the National Science Foundation and Office of Personnel Management; and the Chairman of the Nuclear Regulatory Commission should take action to address challenges in establishing, and to complete, planned data center cost savings and avoidance targets for fiscal years 2016 through 2018.

    Agency: Small Business Administration
    Status: Open

    Comments: The Small Business Administration agreed with our recommendation, but has not yet taken steps to implement it. As of July 2017, the Small Business Administration has not updated its Data Center Optimization Strategic plan to included planned cost and savings and avoidances targets for fiscal years 2016 through 2018. We will continue to monitor and evaluate the agency's progress in implementing this recommendation.
    Recommendation: The Secretaries of the Departments of Agriculture, Commerce, Defense, Education, Energy, Health and Human Services, Homeland Security, Housing and Urban Development, the Interior, Labor, State, Transportation, the Treasury, and Veterans Affairs; the Attorney General of the United States; the Administrators of the Environmental Protection Agency, General Services Administration, National Aeronautics and Space Administration, and U.S. Agency for International Development; the Director of the Office of Personnel Management; the Chairman of the Nuclear Regulatory Commission; and the Commissioner of the Social Security Administration should take action to improve progress in the data center optimization areas that we reported as not meeting OMB's established targets, including addressing any identified challenges.

    Agency: Department of Homeland Security
    Status: Open

    Comments: The Department of Homeland Security (DHS) agreed with our recommendation, and has taken initial steps to implement it. In April 2016, the department stated in correspondence to GAO that its Office of the Chief Information Officer (OCIO) developed a scorecard to track progress for each of the data center optimization areas. According the department's scorecard, the department reported meeting 3 of 10 optimization targets, but did not meet the remaining 7 targets. DHS's OCIO noted that they would update this scorecard quarterly in alignment with Federal Data Center Consolidation Initiative data collection. DHS's OCIO expected to complete implementation of this recommendation by November 30, 2016. However, as of July 2017, DHS reports on the Office of Management and Budget's (OMB) IT Dashboard that it does not yet meet any of the five data center optimization metric targets that OMB currently requires agencies to report against (related to server utilization and monitoring, energy metering, server virtualization, data center facility space, and power usage efficiency). We will continue to monitor and evaluate the department's progress in implementing this recommendation.
    Recommendation: The Secretaries of the Departments of Agriculture, Commerce, Defense, Education, Energy, Health and Human Services, Homeland Security, Housing and Urban Development, the Interior, Labor, State, Transportation, the Treasury, and Veterans Affairs; the Attorney General of the United States; the Administrators of the Environmental Protection Agency, General Services Administration, National Aeronautics and Space Administration, and U.S. Agency for International Development; the Director of the Office of Personnel Management; the Chairman of the Nuclear Regulatory Commission; and the Commissioner of the Social Security Administration should take action to improve progress in the data center optimization areas that we reported as not meeting OMB's established targets, including addressing any identified challenges.

    Agency: Department of Agriculture
    Status: Open

    Comments: The Department of Agriculture generally agreed with our recommendation, and has taken initial steps to implement it. Specifically, as of July 2017, the department reports on the Office of Management and Budget's (OMB) IT Dashboard that it meets one (server virtualization) of the five data center optimization metric targets that OMB currently requires agencies to report against. However, the department also reports that it does not yet meet the remaining four targets (server utilization and monitoring, energy metering, data center facility space, and power usage efficiency). We will continue to monitor and evaluate the department's progress in implementing this recommendation.
    Recommendation: The Secretaries of the Departments of Agriculture, Commerce, Defense, Education, Energy, Health and Human Services, Homeland Security, Housing and Urban Development, the Interior, Labor, State, Transportation, the Treasury, and Veterans Affairs; the Attorney General of the United States; the Administrators of the Environmental Protection Agency, General Services Administration, National Aeronautics and Space Administration, and U.S. Agency for International Development; the Director of the Office of Personnel Management; the Chairman of the Nuclear Regulatory Commission; and the Commissioner of the Social Security Administration should take action to improve progress in the data center optimization areas that we reported as not meeting OMB's established targets, including addressing any identified challenges.

    Agency: Department of Commerce
    Status: Open

    Comments: The Department of Commerce agreed with our recommendation, and has taken initial steps to implement it. In May 2016, the department stated in correspondence to GAO that it will work with its bureaus to develop and publish an annual strategic plan. The strategic plan will, among other things, describe a list of specific planned actions to improve data center optimization progress. For example, the department stated that, to increase facility utilization, the Bureau of Economic Analysis is co-locating computing resources within the Census Bureau's Bowie Computer Center. Further, Census planned to market the Bowie Computer Center as an opportunity for government-wide co-location. In addition, the department stated that the National Oceanic and Atmospheric Administration is building greater network capacity to National Weather Service forecast offices and will aim to reduce the number of local systems at forecast offices that are currently considered data centers (122 in total). However, as of July 2017, the Department of Commerce reports on the Office of Management and Budget's (OMB) IT Dashboard that it does not yet meet any of the five data center optimization metric targets that OMB currently requires agencies to report against. We will continue to monitor and evaluate the department's progress in implementing this recommendation.
    Recommendation: The Secretaries of the Departments of Agriculture, Commerce, Defense, Education, Energy, Health and Human Services, Homeland Security, Housing and Urban Development, the Interior, Labor, State, Transportation, the Treasury, and Veterans Affairs; the Attorney General of the United States; the Administrators of the Environmental Protection Agency, General Services Administration, National Aeronautics and Space Administration, and U.S. Agency for International Development; the Director of the Office of Personnel Management; the Chairman of the Nuclear Regulatory Commission; and the Commissioner of the Social Security Administration should take action to improve progress in the data center optimization areas that we reported as not meeting OMB's established targets, including addressing any identified challenges.

    Agency: Department of Defense
    Status: Open

    Comments: The Department of Defense (DOD) agreed with our recommendation, and has taken initial steps to implement it. In June 2016, the department stated in correspondence to GAO that it is considering several actions to improve optimization progress in the areas that we reported as not meeting the Office of Management and Budget's (OMB) established targets. For example, DOD stated that it is moving toward on-premises and off-premises commercial cloud hosting services to enable migration of workloads to more efficient environments intended to improve the virtualization and density metrics. Further, the department stated that its Chief Information Officer is working directly with the services to reconcile the instances of multiple Installation Processing Nodes on individual bases, posts, camps, and stations. DOD also stated that all of these actions will enable the closure of additional data centers, increase efficiencies in all categories, and drive greater savings. However, as of July 2017, the Department of Defense reports on the OMB IT Dashboard that it does not yet meet any of the five data center optimization metric targets that OMB currently requires agencies to report against. We will continue to monitor and evaluate the department's progress in implementing this recommendation.
    Recommendation: The Secretaries of the Departments of Agriculture, Commerce, Defense, Education, Energy, Health and Human Services, Homeland Security, Housing and Urban Development, the Interior, Labor, State, Transportation, the Treasury, and Veterans Affairs; the Attorney General of the United States; the Administrators of the Environmental Protection Agency, General Services Administration, National Aeronautics and Space Administration, and U.S. Agency for International Development; the Director of the Office of Personnel Management; the Chairman of the Nuclear Regulatory Commission; and the Commissioner of the Social Security Administration should take action to improve progress in the data center optimization areas that we reported as not meeting OMB's established targets, including addressing any identified challenges.

    Agency: Department of Energy
    Status: Open

    Comments: The Department of Energy (Energy) agreed with our recommendation, and has taken initial steps to implement it. In May 2016, Energy stated in correspondence to GAO that it had established an enterprise-wide Data Center Working Group that is chartered to identify best practices in data center metering, optimization, consolidation and cloud migration (and to support these practices throughout the department). According to Energy, this working group is intended to serve as a focus group for communicating information related to the Federal Information Technology Acquisition Reform Act (FITARA), departmental strategy and implementation, and the Office of Management and Budget (OMB) requirements for data centers, as well as to provide summary data center performance status to all members. However, as of July 2017, Energy reports on OMB's IT Dashboard that it does not yet met any of the five data center optimization metric targets that OMB currently requires agencies to report against. We will continue to monitor and evaluate the department's progress in implementing this recommendation.
    Recommendation: The Secretaries of the Departments of Agriculture, Commerce, Defense, Education, Energy, Health and Human Services, Homeland Security, Housing and Urban Development, the Interior, Labor, State, Transportation, the Treasury, and Veterans Affairs; the Attorney General of the United States; the Administrators of the Environmental Protection Agency, General Services Administration, National Aeronautics and Space Administration, and U.S. Agency for International Development; the Director of the Office of Personnel Management; the Chairman of the Nuclear Regulatory Commission; and the Commissioner of the Social Security Administration should take action to improve progress in the data center optimization areas that we reported as not meeting OMB's established targets, including addressing any identified challenges.

    Agency: Department of Housing and Urban Development
    Status: Open

    Comments: The Department of Housing and Urban Development (HUD) agreed with our recommendation, and has taken steps to implement it. In May 2016, the department stated in correspondence to GAO that its ability to attain the Office of Management and Budget's (OMB) established target value for the three remaining optimization metrics would require the department to further consolidate data center resources and migrate from contractor-owned and operated data centers to multi-tenant, shared data centers. The department further stated that this effort would be accomplished under the HUD Enterprise and Architecture Transition initiative that was restructuring infrastructure services and was targeting data center migrations to be completed by July 2017. The department also stated that it expected to be able to provide fiscal year 2017 optimization metrics data that met or exceeded OMB's target values by February 2018. However, as of July 2017, the department states that, due to data center migration dependencies on two smaller infrastructure transition projects, the data center migration project schedule is delayed until the first quarter of fiscal year 2018. We will continue to monitor and evaluate the department's progress in implementing this recommendation.
    Recommendation: The Secretaries of the Departments of Agriculture, Commerce, Defense, Education, Energy, Health and Human Services, Homeland Security, Housing and Urban Development, the Interior, Labor, State, Transportation, the Treasury, and Veterans Affairs; the Attorney General of the United States; the Administrators of the Environmental Protection Agency, General Services Administration, National Aeronautics and Space Administration, and U.S. Agency for International Development; the Director of the Office of Personnel Management; the Chairman of the Nuclear Regulatory Commission; and the Commissioner of the Social Security Administration should take action to improve progress in the data center optimization areas that we reported as not meeting OMB's established targets, including addressing any identified challenges.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: The Department of Health and Human Services agreed with our recommendation, and has taken initial steps to implement it. In May 2016, the department stated in correspondence to GAO that it would work to improve the data center optimization metrics that did not meet the Office of Management and Budget's (OMB) established targets. The department further stated that it expected to have a more detailed approach available through a Data Center Strategy, which was expected before the end of fiscal year 2016 . However, as of July 2017, the department reports on OMB's IT Dashboard that it meets only one (power usage efficiency) of the five data center optimization metric targets OMB currently requires agencies to report against. The department further reports that it does not meet the remaining four targets (related to server utilization and monitoring, energy metering, server virtualization, and data center facility space). We will continue to monitor and evaluate the department's progress in implementing this recommendation.
    Recommendation: The Secretaries of the Departments of Agriculture, Commerce, Defense, Education, Energy, Health and Human Services, Homeland Security, Housing and Urban Development, the Interior, Labor, State, Transportation, the Treasury, and Veterans Affairs; the Attorney General of the United States; the Administrators of the Environmental Protection Agency, General Services Administration, National Aeronautics and Space Administration, and U.S. Agency for International Development; the Director of the Office of Personnel Management; the Chairman of the Nuclear Regulatory Commission; and the Commissioner of the Social Security Administration should take action to improve progress in the data center optimization areas that we reported as not meeting OMB's established targets, including addressing any identified challenges.

    Agency: Social Security Administration
    Status: Open

    Comments: The Social Security Administration agreed with our recommendation, and has taken initial steps to implement it. In April 2016, the agency stated in correspondence to GAO that it was in the process of transitioning to a new data center. While undergoing this transition, the agency stated that it was working to optimize its new data center and will have the capability to report on the Office of Management and Budget's optimization targets once the transition is complete. The agency expected to complete these steps by September 2016. As of July 2017, SSA reports on the Office of Management and Budget's (OMB) IT Dashboard that it meets three (energy metering, data center facility space and power usage efficiency) of the five data center optimization metric targets that OMB currently requires agencies to report against. However, SSA reports that it does not meet the remaining two targets (related to server utilization and monitoring, and server virtualization). We will continue to monitor and evaluate the agency's progress in implementing this recommendation.
    Recommendation: The Secretaries of the Departments of Agriculture, Commerce, Defense, Education, Energy, Health and Human Services, Homeland Security, Housing and Urban Development, the Interior, Labor, State, Transportation, the Treasury, and Veterans Affairs; the Attorney General of the United States; the Administrators of the Environmental Protection Agency, General Services Administration, National Aeronautics and Space Administration, and U.S. Agency for International Development; the Director of the Office of Personnel Management; the Chairman of the Nuclear Regulatory Commission; and the Commissioner of the Social Security Administration should take action to improve progress in the data center optimization areas that we reported as not meeting OMB's established targets, including addressing any identified challenges.

    Agency: Department of the Interior
    Status: Open

    Comments: The Department of the Interior (Interior) agreed with our recommendation, and has taken initial steps to implement it. In April 2016, the department stated in correspondence to GAO that its Office of the Chief Information Officer (OCIO) was developing data center optimization metrics to measure bureau and office progress in meeting optimization targets. The department added that these metrics would become part of the 2016 OCIO Organizational Assessment, a scorecard used to measure bureau and office progress against predefined targets. However, as of July 2017, Interior reports on the Office of Management and Budget's (OMB) IT Dashboard that it does not yet meet any of the five data center optimization metric targets that OMB currently requires agencies to report against (related to server utilization and monitoring, energy metering, server virtualization, data center facility space, and power usage efficiency). We will continue to monitor and evaluate the department's progress in implementing this recommendation.
    Recommendation: The Secretaries of the Departments of Agriculture, Commerce, Defense, Education, Energy, Health and Human Services, Homeland Security, Housing and Urban Development, the Interior, Labor, State, Transportation, the Treasury, and Veterans Affairs; the Attorney General of the United States; the Administrators of the Environmental Protection Agency, General Services Administration, National Aeronautics and Space Administration, and U.S. Agency for International Development; the Director of the Office of Personnel Management; the Chairman of the Nuclear Regulatory Commission; and the Commissioner of the Social Security Administration should take action to improve progress in the data center optimization areas that we reported as not meeting OMB's established targets, including addressing any identified challenges.

    Agency: Department of Justice
    Status: Open

    Comments: The Department of Justice (Justice) agreed with our recommendation, and has taken initial steps to implement it. In May 2016, Justice stated in correspondence to GAO that it was developing plans to migrate the remaining non-core data centers to the department's three Core Enterprise Facilities (CEFs) and/or commercial cloud services by the end of fiscal year 2019. The department added that, as these migrations occur, its data center footprint and facility utilization should continue to improve and the percentage of servers and operating systems residing in the CEFs should significantly exceed federal data center consolidation targets. Justice also stated that it engaged with external representatives to perform an energy efficiency assessment at its core enterprise facility in Virginia, which resulted in significant improvements at the data center and improved the overall power usage efficiency across the department's core data centers. However, as of July 2017, Justice reported on the Office of Management and Budget's (OMB) IT Dashboard that it does not meet any of the five data optimization metric targets that OMB currently requires agencies to report against (related to server utilization and monitoring, energy metering, server virtualization, data center facility space, and power usage efficiency). We will continue to evaluate the department's progress in implementing this recommendation.
    Recommendation: The Secretaries of the Departments of Agriculture, Commerce, Defense, Education, Energy, Health and Human Services, Homeland Security, Housing and Urban Development, the Interior, Labor, State, Transportation, the Treasury, and Veterans Affairs; the Attorney General of the United States; the Administrators of the Environmental Protection Agency, General Services Administration, National Aeronautics and Space Administration, and U.S. Agency for International Development; the Director of the Office of Personnel Management; the Chairman of the Nuclear Regulatory Commission; and the Commissioner of the Social Security Administration should take action to improve progress in the data center optimization areas that we reported as not meeting OMB's established targets, including addressing any identified challenges.

    Agency: Department of Transportation
    Status: Open

    Comments: The Department of Transportation (Transportation) agreed with our recommendation, and has taken initial steps to implement it. In April 2016, Transportation stated in correspondence to GAO that it centralized its data center consolidation efforts in fiscal year 2015 and, in early fiscal year 2016, completed reconciliation of its actual and planned data centers closures, as well as related performance data. The department also stated that it planned to continue towards measuring and making improvements to meet the Office of Management and Budget's (OMB) data center optimization performance metric targets. Transportation noted that periodic updates provided to its Office of the Chief Information Officer leadership and the Chief Information Officer Council would identify challenges in meeting the Office of Management and Budget's optimization metric targets. However, as of July 2017, Transportation reports on OMB's IT Dashboard that it does not meet any of the five data optimization metric targets that OMB currently requires agencies to report against (related to server utilization and monitoring, energy metering, server virtualization, data center facility space, power usage efficiency). We will continue to monitor and evaluate the department's progress in implementing this recommendation.
    Recommendation: The Secretaries of the Departments of Agriculture, Commerce, Defense, Education, Energy, Health and Human Services, Homeland Security, Housing and Urban Development, the Interior, Labor, State, Transportation, the Treasury, and Veterans Affairs; the Attorney General of the United States; the Administrators of the Environmental Protection Agency, General Services Administration, National Aeronautics and Space Administration, and U.S. Agency for International Development; the Director of the Office of Personnel Management; the Chairman of the Nuclear Regulatory Commission; and the Commissioner of the Social Security Administration should take action to improve progress in the data center optimization areas that we reported as not meeting OMB's established targets, including addressing any identified challenges.

    Agency: Department of Labor
    Status: Open

    Comments: The Department of Labor (Labor) agreed with this recommendation, and has taken initial steps to implement it. In April 2016, the department stated in correspondence to GAO that it had closed 23 percent of its data centers and, by the end of 2019, the department plans to close 61 percent of its data centers. Further, Labor stated that it has made significant progress in the development of a fully virtualized common operating environment. According to the department, these efforts are designed to improve optimization metrics performance. However, as of July 2017, the department reports on the Office of Management and Budget's (OMB) IT Dashboard that it does not yet met any of the five data center optimization metric targets that OMB currently requires agencies to report against (related to server utilization and monitoring, energy metering, server virtualization, data center facility space, and power usage efficiency). We will continue to monitor and evaluate the department's progress in implementing this recommendation.
    Recommendation: The Secretaries of the Departments of Agriculture, Commerce, Defense, Education, Energy, Health and Human Services, Homeland Security, Housing and Urban Development, the Interior, Labor, State, Transportation, the Treasury, and Veterans Affairs; the Attorney General of the United States; the Administrators of the Environmental Protection Agency, General Services Administration, National Aeronautics and Space Administration, and U.S. Agency for International Development; the Director of the Office of Personnel Management; the Chairman of the Nuclear Regulatory Commission; and the Commissioner of the Social Security Administration should take action to improve progress in the data center optimization areas that we reported as not meeting OMB's established targets, including addressing any identified challenges.

    Agency: Department of the Treasury
    Status: Open

    Comments: The Department of the Treasury (Treasury) generally agreed with our recommendation, and has taken initial steps to implement it. However, as of July 2017, Treasury reports on the Office of Management and Budget's (OMB's) IT Dashboard that it does not met any of the five data optimization metric targets that OMB currently requires agencies to report against (related to server utilization and monitoring, energy metering, server virtualization, data center facility space, and power usage efficiency). We will continue to monitor and evaluate the department's progress in implementing this recommendation.
    Recommendation: The Secretaries of the Departments of Agriculture, Commerce, Defense, Education, Energy, Health and Human Services, Homeland Security, Housing and Urban Development, the Interior, Labor, State, Transportation, the Treasury, and Veterans Affairs; the Attorney General of the United States; the Administrators of the Environmental Protection Agency, General Services Administration, National Aeronautics and Space Administration, and U.S. Agency for International Development; the Director of the Office of Personnel Management; the Chairman of the Nuclear Regulatory Commission; and the Commissioner of the Social Security Administration should take action to improve progress in the data center optimization areas that we reported as not meeting OMB's established targets, including addressing any identified challenges.

    Agency: Department of Veterans Affairs
    Status: Open
    Priority recommendation

    Comments: The Department of Veterans Affairs (VA) agreed with our recommendation, and has taken initial steps to implement it. In May 2016, the department stated in correspondence to GAO that it had not yet taken action to improve optimization progress in the areas that we reported as having weaknesses. Specifically, the department stated that the Office of Management and Budget (OMB) was in the process of changing the fiscal year 2016 through 2018 closure targets and data center optimization metrics under the Federal Information Technology Acquisition Reform Act, which it planned to complete by the end of July 2016. Upon receipt of the targets, VA stated that it needed to assess the impact on strategies already under way, which it planned to complete by mid-fiscal year 2017. As of July 2017, the department reports on OMB's IT Dashboard that it meets only one (power usage efficiency) of the five data center optimization metric targets that OMB currently requires agencies to report against. In addition, the department reports that it does not meet the remaining four targets (related to server utilization and monitoring, energy metering, server virtualization, and data center facility space). We will continue to monitor and evaluate the department's progress in implementing this recommendation.
    Recommendation: The Secretaries of the Departments of Agriculture, Commerce, Defense, Education, Energy, Health and Human Services, Homeland Security, Housing and Urban Development, the Interior, Labor, State, Transportation, the Treasury, and Veterans Affairs; the Attorney General of the United States; the Administrators of the Environmental Protection Agency, General Services Administration, National Aeronautics and Space Administration, and U.S. Agency for International Development; the Director of the Office of Personnel Management; the Chairman of the Nuclear Regulatory Commission; and the Commissioner of the Social Security Administration should take action to improve progress in the data center optimization areas that we reported as not meeting OMB's established targets, including addressing any identified challenges.

    Agency: Department of State
    Status: Open

    Comments: The Department of State agreed with our recommendation, and has taken initial steps to implement it. In June 2016, the department stated in correspondence to GAO that it planned to follow the Office of Management and Budget's (OMB) guidance on optimizing data centers and would take action to improve the defined areas that Data Center Optimization Initiative identifies. Specifically, as of July 2017, the department reports on OMB's IT Dashboard that it meets only one (power usage efficiency) of the five data center optimization metric targets that OMB currently requires agencies to report against. However, the department reported that it does not meet the remaining four targets (related to server utilization and monitoring, energy metering, server virtualization, and data center facility space). We will continue to monitor and evaluate the department's progress in implementing this recommendation.
    Recommendation: The Secretaries of the Departments of Agriculture, Commerce, Defense, Education, Energy, Health and Human Services, Homeland Security, Housing and Urban Development, the Interior, Labor, State, Transportation, the Treasury, and Veterans Affairs; the Attorney General of the United States; the Administrators of the Environmental Protection Agency, General Services Administration, National Aeronautics and Space Administration, and U.S. Agency for International Development; the Director of the Office of Personnel Management; the Chairman of the Nuclear Regulatory Commission; and the Commissioner of the Social Security Administration should take action to improve progress in the data center optimization areas that we reported as not meeting OMB's established targets, including addressing any identified challenges.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: The Environmental Protection Agency agreed with our recommendation, and has taken initial steps to implement it. In May 2016, the agency stated in correspondence to GAO that it had directed data center stakeholders to place an emphasis on virtualizing physical servers and moving server-based applications to the cloud or a core data center. The agency added that the estimated increase for each optimization metric would be determined after data consolidation plans were finalized. As of July 2017, EPA reports on the Office of Management and Budget's (OMB) IT Dashboard that it meets three (energy metering, server virtualization, and power usage efficiency) of the five data center optimization metric targets OMB currently requires agencies to report against. However, EPA reports that it does not yet met the remaining two targets (related to server utilization and monitoring, and data center facility space). We will continue to monitor and evaluate the agency's progress in implementing this recommendation.
    Recommendation: The Secretaries of the Departments of Agriculture, Commerce, Defense, Education, Energy, Health and Human Services, Homeland Security, Housing and Urban Development, the Interior, Labor, State, Transportation, the Treasury, and Veterans Affairs; the Attorney General of the United States; the Administrators of the Environmental Protection Agency, General Services Administration, National Aeronautics and Space Administration, and U.S. Agency for International Development; the Director of the Office of Personnel Management; the Chairman of the Nuclear Regulatory Commission; and the Commissioner of the Social Security Administration should take action to improve progress in the data center optimization areas that we reported as not meeting OMB's established targets, including addressing any identified challenges.

    Agency: General Services Administration
    Status: Open

    Comments: The General Services Administration (GSA) agreed with our recommendation, and has taken initial steps to implement it. In May 2016, the agency stated in correspondence to GAO that it had developed an action plan to improve optimization progress. For example, GSA's action plan stated that the agency planned to create a new inventory of their data centers in order to establish a baseline to help in planning for data center closures, as well as collecting more accurate data for cost saving calculations. The agency also planned to create a new and better cost saving model and noted that it planned to refresh the cost model semi-annually. Finally, GSA intended to improve the required metrics set forth by the Office of Management and Budget (OMB) by eliminating physical machines and increasing virtualization whenever possible. As of July 2017, GSA reports on OMB's IT Dashboard that it meets one (server utilization and monitoring) of the five data center optimization metric targets that OMB currently requires agencies to report against. However, GSA reports that it does not meet the remaining four targets (related to energy metering, server virtualization, data center facility space, and power usage efficiency). We will continue to monitor and evaluate the agency's progress in implementing this recommendation.
    Recommendation: The Secretaries of the Departments of Agriculture, Commerce, Defense, Education, Energy, Health and Human Services, Homeland Security, Housing and Urban Development, the Interior, Labor, State, Transportation, the Treasury, and Veterans Affairs; the Attorney General of the United States; the Administrators of the Environmental Protection Agency, General Services Administration, National Aeronautics and Space Administration, and U.S. Agency for International Development; the Director of the Office of Personnel Management; the Chairman of the Nuclear Regulatory Commission; and the Commissioner of the Social Security Administration should take action to improve progress in the data center optimization areas that we reported as not meeting OMB's established targets, including addressing any identified challenges.

    Agency: National Aeronautics and Space Administration
    Status: Open

    Comments: The National Aeronautics and Space Administration (NASA) agreed with our recommendation, and has taken initial steps to implement it. In May 2016, NASA stated in correspondence to GAO that it planned to develop improvement strategies for each deficient metric and hold meetings with all of the data center owners to explain the improvement strategies and further educate the data center owners on how to create efficiencies. NASA added that the anticipated completion for this is July 2017. However, as of July 2017, NASA reports on the Office of Management and Budget's (OMB) IT Dashboard that it does not meet any of the five data optimization metric targets that OMB currently requires agencies to report against (related to server utilization and monitoring, energy metering, server virtualization, data center facility space, and power usage efficiency). We will continue to monitor and evaluate the agency's progress in implementing this recommendation.
    Recommendation: The Secretaries of the Departments of Agriculture, Commerce, Defense, Education, Energy, Health and Human Services, Homeland Security, Housing and Urban Development, the Interior, Labor, State, Transportation, the Treasury, and Veterans Affairs; the Attorney General of the United States; the Administrators of the Environmental Protection Agency, General Services Administration, National Aeronautics and Space Administration, and U.S. Agency for International Development; the Director of the Office of Personnel Management; the Chairman of the Nuclear Regulatory Commission; and the Commissioner of the Social Security Administration should take action to improve progress in the data center optimization areas that we reported as not meeting OMB's established targets, including addressing any identified challenges.

    Agency: Nuclear Regulatory Commission
    Status: Open

    Comments: The Nuclear Regulatory Commission (NRC) agreed with our recommendation, and has taken initial steps to implement it. In May 2016, NRC stated in correspondence to GAO that it was pursuing development of a hybrid data center that will allow many data center functions to be performed in the cloud, allowing for more optimization, including the ability to better meet optimization targets (including those related to both cost savings and optimization) established by the Office of Management and Budget (OMB) through the Data Center Optimization Initiative. As of July 2017, NRC reports on OMB's IT Dashboard that it meets one (server virtualization) of the five data center optimization metric targets that OMB currently requires agencies to report against. However, the agency reports that it does not meet the remaining four targets (related to server utilization and monitoring, energy metering, server virtualization, data center facility space, and power usage efficiency). We will continue to monitor and evaluate the agency's progress in implementing this recommendation.
    Recommendation: The Secretaries of the Departments of Agriculture, Commerce, Defense, Education, Energy, Health and Human Services, Homeland Security, Housing and Urban Development, the Interior, Labor, State, Transportation, the Treasury, and Veterans Affairs; the Attorney General of the United States; the Administrators of the Environmental Protection Agency, General Services Administration, National Aeronautics and Space Administration, and U.S. Agency for International Development; the Director of the Office of Personnel Management; the Chairman of the Nuclear Regulatory Commission; and the Commissioner of the Social Security Administration should take action to improve progress in the data center optimization areas that we reported as not meeting OMB's established targets, including addressing any identified challenges.

    Agency: Office of Personnel Management
    Status: Open

    Comments: The Office of Personnel Management (OPM) agreed with our recommendation, and has taken initial steps to implement it. In May 2016, OPM stated in correspondence to GAO that it was committed to meeting the targets associated with the agency's data center optimization efforts. The agency added that challenges would be addressed as plans evolved to meet current targets and within current funding. As of July 2017, OPM reports on the Office of Management and Budget's (OMB) IT Dashboard that it meets only one (server virtualization) of the five data center optimization metric targets that OMB currently requires agencies to report against. However, the agency reports that it does not meet the remaining four targets (related to server utilization and monitoring, energy metering, server virtualization, data center facility space, and power usage efficiency). We will continue to monitor and evaluate the agency's progress in implementing this recommendation and update accordingly.
    Recommendation: The Secretaries of the Departments of Agriculture, Commerce, Defense, Education, Energy, Health and Human Services, Homeland Security, Housing and Urban Development, the Interior, Labor, State, Transportation, the Treasury, and Veterans Affairs; the Attorney General of the United States; the Administrators of the Environmental Protection Agency, General Services Administration, National Aeronautics and Space Administration, and U.S. Agency for International Development; the Director of the Office of Personnel Management; the Chairman of the Nuclear Regulatory Commission; and the Commissioner of the Social Security Administration should take action to improve progress in the data center optimization areas that we reported as not meeting OMB's established targets, including addressing any identified challenges.

    Agency: United States Agency for International Development
    Status: Open

    Comments: The U.S. Agency for International Development (USAID) agreed with our recommendation, and has taken initial steps to implement it. In May 2016, USAID stated in correspondence to GAO that it was planning to take action to improve progress in the remaining two areas that we reported as not meeting the Office of Management and Budget's (OMB) optimization targets, including addressing any identifying challenges. The agency noted that its target completion date for implementing our recommendation was February 2017. However, as of July 2017, USAID reports on OMB's IT Dashboard that it does not yet meet the server utilization and monitoring metric target, which is the only metric applicable to USAID. We will continue to monitor and evaluate the department's progress in implementing this recommendation.
    Director: Alfredo Gómez
    Phone: (202) 512-3841

    4 open recommendations
    Recommendation: To help ensure protection of underground drinking water from the injection of wastewater associated with domestic oil and gas production, the Administrator of the Environmental Protection Agency should require and collect well-specific data on inspections from state and EPA-managed programs, including when the wells were inspected, the types of inspections conducted, and the results of the inspections in order to track progress toward state and EPA-managed annual inspection goals.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: In November 2016, EPA said that it is working toward establishing a complete, regularly updated data set. It will work toward expanding the agency's access to well-specific data and will expand the data it has in its national UIC database. And, the agency said that it will continue to work with DOE and the Groundwater Protection Council to develop a national oil and gas gateway for well-specific data. Until such data are made available, we will leave this recommendation as open.
    Recommendation: To help ensure protection of underground drinking water from the injection of wastewater associated with domestic oil and gas production, the Administrator of the Environmental Protection Agency should complete the aquifer exemption database and establish a way to update it to provide EPA headquarters and regions with sufficient information on aquifer exemptions to oversee state and EPA-managed programs.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: In December 2016, EPA published a map of aquifer exemptions online, with the exception of region 9 data. The public dataset shows the data in two dimensions and includes information such as depth of injection, surrounding geology and injectate characteristics. EPA plans to update the database annually. We will keep this recommendation open until EPA completes work on region 9.
    Recommendation: To help ensure protection of underground drinking water from the injection of wastewater associated with domestic oil and gas production, the Administrator of the Environmental Protection Agency should clarify guidance on what data should be reported on the 7520-4 form to help ensure that the data collected are complete and consistent across state and EPA-managed programs and to provide the information EPA needs to assess whether it must take enforcement actions.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: In November 2016, EPA said that it is working toward establishing a complete, regularly updated data set. It will work toward expanding the agency's access to well-specific data and will expand the data it has in its national UIC database. And, the agency said that it will continue to work with DOE and the Groundwater Protection Council to develop a national oil and gas gateway for well-specific data. Until such data are made available, we will leave this recommendation open.
    Recommendation: To help ensure protection of underground drinking water from the injection of wastewater associated with domestic oil and gas production, the Administrator of the Environmental Protection Agency should conduct a workforce analysis to identify the human capital and other resources EPA needs to carry out its oversight of state and EPA-managed programs.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: In November 2016, EPA disagreed and said that the best approach is to expand its evaluation of agency oversight to include elements of inspection and enforcement. Once the evaluation is complete, EPA will consider its oversight of state programs. We will keep this recommendation open until EPA completes its review and determines what it will do with its oversight.
    Director: Lawrance Evans, Jr.
    Phone: (202) 512-8678

    6 open recommendations
    Recommendation: Congress should consider whether additional changes to the financial regulatory structure are needed to reduce or better manage fragmentation and overlap in the oversight of financial institutions and activities to improve (1) the efficiency and effectiveness of oversight; (2) the consistency of consumer and investor protections; and (3) the consistency of financial oversight for similar institutions, products, risks, and services. For example, Congress could consider consolidating the number of federal agencies involved in overseeing the safety and soundness of depository institutions, combining the entities involved in overseeing the securities and derivatives markets, transferring the remaining prudential regulators' consumer protection authorities over large depository institutions to the Consumer Financial Protection Bureau, and the optimal role for the federal government in insurance regulation, among other considerations.

    Agency: Congress
    Status: Open

    Comments: One bill has been introduced in the 115th Congress that would change the financial regulatory structure to address fragmented and overlapping regulatory authorities among agencies, as GAO suggested in February 2016. H.R. 594 was introduced on January 20, 2017, and calls for the functions of the Commodity Futures Trading Commission and the Securities and Exchange Commission to be combined in a single independent regulatory commission. Such an action could help to address fragmentation and overlap between the two agencies, and reduce opportunities for inefficiencies in the regulatory process and inconsistencies in how regulators conduct oversight activities over similar types of institutions, products, and risks.
    Recommendation: Congress should consider whether legislative changes are necessary to align FSOC's authorities with its mission to respond to systemic risks. Congress could do so by making changes to FSOC's mission, its authorities, or both, or to the missions and authorities of one or more of the FSOC member agencies to support a stronger link between the responsibility and capacity to respond to systemic risks. In doing so, Congress could solicit information from FSOC on the effective scope of its collective designation authorities, including any gaps.

    Agency: Congress
    Status: Open

    Comments: No legislative action identified. As of March 1, 2017, no legislation had been introduced that would align FSOC's authorities with its mission to respond to systemic risks, as GAO suggested in February 2016. Without such legislative changes, FSOC may lack the tools it needs to comprehensively address systemic risks that may emerge, and a gap will continue to exist in the post Dodd-Frank Wall Street Reform and Consumer Protection Act mechanisms for the mitigation of systemic risks.
    Recommendation: To help regulators address regulatory fragmentation and improve FSOC's ability to identify emerging systemic risks, as OFR develops and refines its financial stability monitoring tools, it should work with FSOC to determine ways in which to fully and regularly incorporate current and future monitors and assessments into Systemic Risk Committee deliberations, including, where relevant, those that present disaggregated or otherwise confidential supervisory information.

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

    Comments: At the FSOC Systemic Risk Committee meeting held in December 2016, Treasury indicated that Office of Financial Research staff presented on the agency's Financial Stability Report. Officials indicated that they provided an assessment on potential financial stability risks, including macroeconomic, market, credit, funding and liquidity, and contagion risks. Systemic Risk Committee meeting attendees were able to compare and contrast these with the results from the Federal Reserve's systemic risk monitoring activities, which were also presented at the meeting. Office of Financial Research officials stated that there was general consensus at the meeting that these discussions were useful and that they should continue. GAO does not believe that this action is consistent with the intent of if February 2016 recommendation to fully and regularly incorporate current and future monitors and assessments into FSOC's Systemic Risk Committee deliberations. While GAO encourages sharing this type of information, the Office of Financial Research's Financial Stability Report is a publicly-available report. The intent of GAO's recommendation was to encourage the agency to fully incorporate all of its monitors into Systemic Risk Committee discussions, including its Financial Stability Monitor--its benchmark tool for assessing risks across the financial system. In addition, in its February 2016 report, GAO encouraged the agency to seek ways in which monitors that present disaggregated or otherwise confidential supervisory information can be incorporated in committee discussions. Without sharing such monitors and information, the Systemic Risk Committee may identify and advance the analysis of only a subset of systemic risks in a timely manner and may identify others too late or miss others altogether. The Financial CHOICE Act of 2016 was introduced in the 114th Congress. The act called for the Office of Financial Research to be eliminated. It was not passed before the end of the 114th Congress.
    Recommendation: To help regulators address regulatory fragmentation and improve FSOC's ability to identify emerging systemic risks, the Federal Reserve should work with FSOC to regularly incorporate the comprehensive results of its systemic risk monitoring activities into Systemic Risk Committee deliberations.

    Agency: Federal Reserve System
    Status: Open

    Comments: As of March 1, 2017, Federal Reserve officials indicated that they provided a presentation to FSOC's Systemic Risk Committee in December 2016, which included comprehensive results from its systemic risk monitoring activities. This action appears to be consistent with GAO's February 2016 recommendation, but the documentation provided by the Federal Reserve did not provide sufficient evidence that the agency has regularly incorporated these results into Systemic Risk Committee meetings. GAO will continue to monitor the Federal Reserve's participation in Systemic Risk Committee meetings to ensure that the agency continues to provide both regular and comprehensive results to the committee. Without better access to systemic risk monitoring tools and other outputs, the Systemic Risk Committee may identify and advance the analysis of only a subset of systemic risks in a timely manner and may identify others too late or miss others altogether.
    Recommendation: To more efficiently and effectively monitor the financial system for systemic risks and reduce the risk of unnecessary duplication, OFR and the Federal Reserve should jointly articulate individual and common goals for their systemic risk monitoring activities, including a plan to monitor progress toward articulated goals, and formalize regular strategic and technical discussions around their activities and outputs to support those goals.

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

    Comments: As of March 1, 2017, the Federal Reserve and the Office of Financial Research had coordinated to organize semi-annual meetings to jointly discuss views from their respective monitoring of the financial system for risks; but these meetings had not yet taken place. The first of these meetings is to be held in May 2017 following the agencies' respective systemic risk exercises. Initiating these discussions addresses part of GAO's February 2016 recommendation. GAO plans to review documentation from these meetings in 2017 to further assess if the agencies will use these meetings to jointly articulate individual and common goals, including developing a plan to monitor progress toward the goals. Fully addressing GAO's recommendation could help to ensure comprehensiveness in systemic risk surveillance and reduced risk of duplication. On September 9, 2016, the Financial CHOICE Act of 2016 was introduced. It called for the Office of Financial Research to be eliminated. The legislation did not pass before the 114th Congress ended.
    Recommendation: To more efficiently and effectively monitor the financial system for systemic risks and reduce the risk of unnecessary duplication, OFR and the Federal Reserve should jointly articulate individual and common goals for their systemic risk monitoring activities, including a plan to monitor progress toward articulated goals, and formalize regular strategic and technical discussions around their activities and outputs to support those goals.

    Agency: Federal Reserve System
    Status: Open

    Comments: As of March 1, 2017, the Federal Reserve and the Office of Financial Research had coordinated to organize semi-annual meetings to jointly discuss views from their respective monitoring of the financial system for risks; but these meetings had not yet taken place. The first of these meetings is to be held in May 2017 following the agencies' respective systemic risk exercises. Initiating these discussions addresses part of GAO's February 2016 recommendation. GAO plans to review documentation from these meetings in 2017 to further assess if the agencies will use these meetings to jointly articulate individual and common goals, including developing a plan to monitor progress toward the goals. Fully addressing GAO's recommendation could help to ensure comprehensiveness in systemic risk surveillance and reduced risk of duplication. On September 9, 2016, the Financial CHOICE Act of 2016 was introduced. It called for the Office of Financial Research to be eliminated. The legislation did not pass before the 114th Congress ended.
    Director: Brenda S. Farrell
    Phone: (202) 512-3604

    4 open recommendations
    Recommendation: To help determine the equitable allocation of enlisted aide authorizations across the military services and the Joint Staff, the Secretary of Defense should direct the Under Secretary of Defense for Personnel and Readiness, in coordination with the secretaries of the military departments and the Chairman of the Joint Chiefs of Staff, to conduct an assessment of DOD-wide enlisted aide requirements and determine circumstances under which subsequent periodic updates should occur.

    Agency: Department of Defense
    Status: Open

    Comments: DOD concurred, with comment, with this recommendation, noting that going forward, the Secretaries of the Military Departments and the Chairman of the Joint Chiefs of Staff will identify their respective total enlisted aide requirements, including requirements that, if authorized, would cause the department to exceed the ceiling on the number of enlisted aides authorized by law. DOD confirmed its position with regard to this recommendation on May 6, 2016.
    Recommendation: To help ensure the efficient and effective use of enlisted aides, the Secretary of Defense should direct the Under Secretary of Defense for Personnel and Readiness to reallocate enlisted aide authorizations across the military services and the Joint Staff, under the statutory cap, based on its assessments of total enlisted aide requirements.

    Agency: Department of Defense
    Status: Open

    Comments: DOD concurred, with comment, with this recommendation, stating that it will endeavor to improve the enlisted aide allocation process to better support actual service and joint requirements. DOD confirmed its position with regard to this recommendation on May 6, 2016.
    Recommendation: To help ensure consistency and transparency in military service and Joint Staff enlisted aide authorization and assignment decisions and to help determine enlisted aide requirements, the Secretary of Defense should direct the Office of the Under Secretary of Defense for Personnel and Readiness, in coordination with the military services and Joint Staff, to establish criteria for determining enlisted aide workload and include these criteria in relevant enlisted aide guidance.

    Agency: Department of Defense
    Status: Open

    Comments: DOD concurred, with comment, with this recommendation, stating that the workload of an enlisted aide is unique to each position and area of responsibility, and that establishing a fixed set of workload criteria would significantly limit the flexibility of the department, among other things. DOD confirmed its position with regard to this recommendation on May 6, 2016.
    Recommendation: To help ensure the reliability of enlisted aide authorization, assignment, and justification data used in DOD's future annual enlisted aide reports and improve DOD's ability to make informed decisions about the enlisted aide program, the Secretary of Defense should direct the Under Secretary of Defense for Personnel and Readiness to establish a process to assess the reliability of data submitted by the military services and the Joint Staff for future enlisted aide reports.

    Agency: Department of Defense
    Status: Open

    Comments: DOD concurred, with comment, with this recommendation, noting that they expect that each submission is already subject to intense scrutiny and high-level review prior to its aggregation and delivery to the Office of the Secretary of Defense and that the review process within the Office will continue to analyze those reports closely, in the interests of consistency and transparency, and to resolve potential anomalies prior to submission to Congress. DOD confirmed its position with regard to this recommendation on May 6, 2016.
    Director: Timothy J. DiNapoli
    Phone: (202) 512-4841

    4 open recommendations
    including 3 priority recommendations
    Recommendation: Given that the intent of section 235 of Title 10 United States Code was to provide both DOD and Congress with increased oversight of the procurement of services, Congress should consider revising the section to require that DOD report on its projected spending beyond the budget year and consistent with the time period covered by the future year defense program.

    Agency: Congress
    Status: Open

    Comments: Congress has not revised section 235 of Title 10 United States Code. GAO will continue to monitor this matter for Congressional consideration.
    Recommendation: To ensure that senior leadership within the Office of the Secretary of Defense and the military departments are better positioned to make informed decisions regarding the volume and type of services that should be acquired over the future year defense program, the Secretaries of the Army, Navy, and Air Force should revise their programming guidance to collect information on how contracted services will be used to meet requirements beyond the budget year.

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

    Comments: As of July 2017, DOD staff from the programming and budgeting communities have initiated discussions on how to improve consideration of services beyond the budget year. The Air Force, however, has not identified any specific steps to modify their programming guidance.
    Recommendation: To ensure that senior leadership within the Office of the Secretary of Defense and the military departments are better positioned to make informed decisions regarding the volume and type of services that should be acquired over the future year defense program, the Secretaries of the Army, Navy, and Air Force should revise their programming guidance to collect information on how contracted services will be used to meet requirements beyond the budget year.

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

    Comments: As of July 2017, DOD staff from the programming and budgeting communities have initiated discussions on how to improve consideration of services beyond the budget year. The Air Force, however, has not identified any specific steps to modify their programming guidance.
    Recommendation: To ensure the military departments' efforts to integrate services into the programming process and senior service managers efforts to develop forecasts on service contract spending provide the department with consistent data, the Secretary of Defense should establish a mechanism, such as a working group of key stakeholders--which could include officials from the programming, budgeting and requirements communities as well as the senior services managers--to coordinate these efforts.

    Agency: Department of Defense
    Status: Open
    Priority recommendation

    Comments: As of July 2017, DOD has not taken specific action(s) to address the recommendation. We will continue to monitor this recommendation.
    Director: Marie A. Mak
    Phone: (202) 512-4841

    3 open recommendations
    Recommendation: To provide greater compliance with the GIDEP reporting requirement among the DOD components and their defense supplier-base, the Undersecretary of Defense for Acquisition, Technology and Logistics should establish mechanisms for department-wide oversight of defense agencies' compliance with the GIDEP reporting requirement.

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

    Comments: In providing comments to this report DOD concurred with this recommendation but has not completed actions to implement it. DOD stated that it will issue new DOD Instruction covering the use of GIDEP, as well as a companion DOD manual, to include identification of roles and responsibilities for submission of reports and oversight of such submission. Both documents are expected to be completed by the end of the second quarter fiscal year 2018.
    Recommendation: To provide greater compliance with the GIDEP reporting requirement among the DOD components and their defense supplier-base, the Undersecretary of Defense for Acquisition, Technology and Logistics should develop a standardized process for determining the level of evidence needed to report a part as suspect counterfeit in GIDEP, such as a tiered reporting structure in GIDEP that provides an indication of where the suspect part is in the process of being assessed.

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

    Comments: In providing comments to this report DOD concurred with this recommendation but has not completed actions to implement it. DOD stated that it will issue new DOD Instruction covering the use of GIDEP, as well as a companion DOD manual, to include identification of roles and responsibilities for submission of reports and oversight of such submission. Both documents are expected to be completed by the end of the second quarter of fiscal year 2018.
    Recommendation: To provide greater compliance with the GIDEP reporting requirement among the DOD components and their defense supplier-base, the Undersecretary of Defense for Acquisition, Technology and Logistics should develop guidance for when access to GIDEP reports should be limited to only government users or made available to industry.

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

    Comments: In providing comments to this report DOD concurred with this recommendation but has not completed actions to implement it. DOD stated that it will issue new DOD Instruction covering the use of GIDEP, as well as a companion DOD manual, to include identification of roles and responsibilities for submission of reports and oversight of such submission. Both documents are expected to be completed by the end of the second quarter of fiscal year 2018.
    Director: Cindy Brown Barnes
    Phone: (202) 512-7215

    1 open recommendations
    Recommendation: The Chairman of the National Mediation Board should develop and implement written policies and processes to reflect the agency's current procurement environment.

    Agency: National Mediation Board
    Status: Open

    Comments: In April 2016, NMB indicated it was reviewing its procurement policies and would develop and implement new policies that reflect the outsourced procurement environment in which the agency is now operating. It anticipated that the drafting of these new policies would be completed in fiscal year 2017. In February 2017, GAO began another review of NMB. The status of this recommendation will be updated at the conclusion of that review, estimated for 2018.
    Director: Brenda S. Farrell
    Phone: (202) 512-3604

    12 open recommendations
    Recommendation: To enhance and to promote more consistent oversight of efforts within the department to address the incidence of hazing, the Secretary of Defense should direct the Under Secretary of Defense for Personnel and Readiness to regularly monitor the implementation of DOD's hazing policy by the military services.

    Agency: Department of Defense
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To enhance and to promote more consistent oversight of efforts within the department to address the incidence of hazing, the Secretary of Defense should direct the Under Secretary of Defense for Personnel and Readiness to require that the Secretaries of the military departments regularly monitor implementation of the hazing policies within each military service.

    Agency: Department of Defense
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To improve the ability of servicemembers to implement DOD and service hazing policies, the Secretary of Defense should direct the Under Secretary of Defense for Personnel and Readiness to establish a requirement for the Secretaries of the military departments to provide additional clarification to servicemembers to better inform them as to how to determine what is or is not hazing. This could take the form of revised training or additional communications to provide further guidance on hazing policies.

    Agency: Department of Defense
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To promote greater consistency in and visibility over the military services' collection of data on reported hazing incidents and the methods used to track them, the Secretary of Defense should direct the Under Secretary of Defense for Personnel and Readiness, in coordination with the Secretaries of the military departments, to issue DOD-level guidance on the prevention of hazing that specifies data collection and tracking requirements, including the scope of data to be collected and maintained by the military services on reported incidents of hazing.

    Agency: Department of Defense
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To promote greater consistency in and visibility over the military services' collection of data on reported hazing incidents and the methods used to track them, the Secretary of Defense should direct the Under Secretary of Defense for Personnel and Readiness, in coordination with the Secretaries of the military departments, to issue DOD-level guidance on the prevention of hazing that specifies data collection and tracking requirements, including a standard list of data elements that each service should collect on reported hazing incidents.

    Agency: Department of Defense
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To promote greater consistency in and visibility over the military services' collection of data on reported hazing incidents and the methods used to track them, the Secretary of Defense should direct the Under Secretary of Defense for Personnel and Readiness, in coordination with the Secretaries of the military departments, to issue DOD-level guidance on the prevention of hazing that specifies data collection and tracking requirements, including definitions of the data elements to be collected to help ensure that incidents are tracked consistently within and across the services.

    Agency: Department of Defense
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To promote greater visibility over the extent of hazing in DOD to better inform DOD and military service actions to address hazing, the Secretary of Defense should direct the Under Secretary of Defense for Personnel and Readiness, in collaboration with the Secretaries of the Military Departments, to evaluate prevalence of hazing in the military services.

    Agency: Department of Defense
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To enhance and to promote more consistent oversight of the Coast Guard's efforts to address the incidence of hazing, the Commandant of the Coast Guard should regularly monitor hazing policy implementation.

    Agency: Department of Homeland Security: United States Coast Guard
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To promote greater consistency in and visibility over the Coast Guard's collection of data on reported hazing incidents and the methods used to track them, the Commandant of the Coast Guard should issue guidance on the prevention of hazing that specifies data collection and tracking requirements, including the scope of the data to be collected and maintained on reported incidents of hazing.

    Agency: Department of Homeland Security: United States Coast Guard
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To promote greater consistency in and visibility over the Coast Guard's collection of data on reported hazing incidents and the methods used to track them, the Commandant of the Coast Guard should issue guidance on the prevention of hazing that specifies data collection and tracking requirements, including a standard list of data elements to be collected on reported hazing incidents.

    Agency: Department of Homeland Security: United States Coast Guard
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To promote greater consistency in and visibility over the Coast Guard's collection of data on reported hazing incidents and the methods used to track them, the Commandant of the Coast Guard should issue guidance on the prevention of hazing that specifies data collection and tracking requirements, including definitions of the data elements to be collected to help ensure that incidents are tracked consistently within the Coast Guard.

    Agency: Department of Homeland Security: United States Coast Guard
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To promote greater visibility over the extent of hazing in the Coast Guard to better inform actions to address hazing, the Commandant of the Coast Guard should evaluate the prevalence of hazing in the Coast Guard.

    Agency: Department of Homeland Security: United States Coast Guard
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: Mihm, J Christopher
    Phone: (202) 512-3236

    1 open recommendations
    including 1 priority recommendation
    Recommendation: To help ensure that agencies report consistent and comparable data on federal spending, the Director of OMB, in collaboration with the Secretary of the Treasury, should provide agencies with additional guidance to address potential clarity, consistency, or quality issues with the definitions for specific data elements including Award Description and Primary Place of Performance and that they clearly document and communicate these actions to agencies providing this data as well as to end-users.

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

    Comments: In May 2016, OMB issued guidance for DATA Act Implementation entitled, Implementing Data-Centric Approach for Reporting Federal Spending Information (Management Procedures Memorandum No. 2016-03). This memorandum provided guidance on new federal prime award reporting requirements, agency assurances, and authoritative sources for reporting. In August 2016, OMB released additional draft guidance describing how agencies should report financial information involving intragovernmental transfers and personally identifiable information, as well as how agency Senior Accountable Officials should provide quality assurances for submitted data. Despite these positive steps, we continue to have concerns about the need for additional guidance to facilitate agency implementation of certain data definitions (such as "primary place of performance" and "award description") in order to produce consistent and comparable information, and whether the guidance provides sufficient detail in areas such as the process for providing assurance on data submissions.
    Director: Brian J. Lepore
    Phone: (202) 512-4523

    5 open recommendations
    Recommendation: To help improve DOD's ability to report on and measure anticipated and actual savings from ECIP projects, and to provide guidance to inform further project selection, the Secretary of Defense should direct the Under Secretary of Defense for Acquisition, Technology and Logistics (AT&L) to develop and implement guidance requiring that statutory notifications to congressional committees include (1) the anticipated return on investment for all projects, including new projects added to replace canceled projects and existing projects for which there is a significant change to the cost or scope of the project; and (2) information on the estimated energy or water savings, or renewable energy production, anticipated from proposed ECIP projects.

    Agency: Department of Defense
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To help improve DOD's ability to report on and measure anticipated and actual savings from ECIP projects, and to provide guidance to inform further project selection the Secretary of Defense should also direct the Under Secretary of Defense for AT&L to direct the components to include projected measurement and verification (M&V) costs--in the military construction proposal or another appropriate document--as they develop projects; in so doing, the Under Secretary might build on existing Navy guidance, as appropriate.

    Agency: Department of Defense
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To help improve DOD's ability to report on and measure anticipated and actual savings from ECIP projects, and to provide guidance to inform further project selection, the Secretary of Defense should provide the components with additional guidance on the range of options available when developing M&V plans that are appropriate for different project sizes and types; and how to scope ECIP projects to conform to available funding.

    Agency: Department of Defense
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To help improve DOD's ability to report on and measure anticipated and actual savings from ECIP projects, and to provide guidance to inform further project selection, the Secretary of Defense should review the strategic goals for the ECIP program and make any needed adjustments to reflect current DOD priorities.

    Agency: Department of Defense
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To help improve DOD's ability to report on and measure anticipated and actual savings from ECIP projects, and to provide guidance to inform further project selection, the Secretary of Defense should, after reviewing strategic goals and adjusting as needed, update installation energy management guidance and, as appropriate, annual ECIP guidance, to clarify (1) how the components-military services and defense agencies-should balance their ECIP portfolios among what DOD describes as traditional and game-changing projects to best achieve DOD's strategic vision for ECIP, (2) what constitutes a higher-return project that should be propose under alternative financing rather than ECIP, and (3) that managers proposing repair and minor construction projects should seek operation and maintenance rather than ECIP funds..

    Agency: Department of Defense
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: Brian J. Lepore
    Phone: (202) 512-4523

    1 open recommendations
    Recommendation: In order to improve the consistency of certain data submitted by the military services and defense agencies to the Office of the Secretary of Defense and reported in the Energy Report, the Secretary of Defense should direct the secretaries of the Army, Navy, and Air Force, the Commandant of the Marine Corps, the heads of the defense agencies, and the Assistant Secretary of Defense for Energy, Installations and Environment to work together to provide more consistent guidance to the installations, including clearly stating the energy reporting requirements for tenant and host facilities, energy projects, and end-of-fiscal-year data.

    Agency: Department of Defense
    Status: Open

    Comments: DOD concurred with our recommendation to provide more consistent guidance to the installations for the Energy Report. DOD stated that the Office of the Assistant Secretary of Defense for Energy, Installations, and Environment will work with the military services in fiscal year 2016 to provide more consistent guidance to military installations. In a September 2017 follow up, DOD stated that it has draft guidance in progress and is awaiting finalization. We will continue to follow up on the status of this recommendation.
    Director: Lori Rectanus
    Phone: (202) 512-2834

    7 open recommendations
    Recommendation: To help improve the accuracy of Drive-thru data to allow agencies to better manage their leased-vehicle fleet data, the Administrator of GSA should evaluate the 9,999-mile/month electronic safeguard for Drive-thru odometer readings to determine if a lower threshold could improve the accuracy of customer data and adjust this safeguard accordingly.

    Agency: General Services Administration
    Status: Open

    Comments: In January 2017, GSA reported that it had examined the reported monthly miles for all GSA Fleet leased vehicles for fiscal years 2015 and 2016. Analysis showed that there are a number of vehicles that consistently report mileage between 5,000-9,999 miles per month and that changing the threshold to 7,999 would require an average of 226 customers per month to override the electronic safeguard. GSA will not change the safeguard but will add a warning message when the monthly mileage exceeds 4,999 per month and is more than 3 times the vehicle's monthly average.
    Recommendation: To provide better assurance that Fleet Service Representatives (FSR) are having conversations with leasing customers about utilization in accordance with GSA expectations, the Administrator of GSA should develop a mechanism to help ensure that these conversations occur.

    Agency: General Services Administration
    Status: Open

    Comments: In January 2017, GSA stated that it had reviewed the Customer Visit Checklist which FSRs use, and had codified a checklist to be used for all visits between FSRs and GSA Fleet customers. GSA provided GAO with a copy of the revised checklist. The new checklist includes a requirement to discuss vehicle utililization and the need to "right-size" a vehicle fleet.
    Recommendation: To help strengthen the leased-vehicle justification processes across federal agencies, the Administrator of GSA should examine the Federal Property Management Regulations to determine if these regulations should be amended to require that vehicle justifications are clearly documented and readily available, and adjust them accordingly.

    Agency: General Services Administration
    Status: Open

    Comments: In March 2017, GSA reported that it had reviewed the Federal Property Management Regulations and determined that the section that relates to vehicle utilization (101-39.301) needs to be rewritten. GSA will draft a rewritten section of the FPMR. The draft will then undergo further a public review and comment period.
    Recommendation: To improve the justification process, the Secretary of the Department of Defense should direct the Secretary of the Air Force to modify the current process to ensure that each leased vehicle in the agency's fleet meets the agency's utilization criteria or has readily available justification documentation.

    Agency: Department of Defense
    Status: Open

    Comments: In March 2017, DOD provided GAO with a copy of a DOD memo that requires vehicles to meet utilization criteria or to have justifications electronic format or in hard copy with other vehicle information.
    Recommendation: To improve their justification process, the Secretary of the Department of Veterans Affairs should direct the Under Secretary for Health to modify the current process to ensure that each leased vehicle in the agency's fleet meets the agency's utilization criteria or has readily available justification documentation.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: As of March 2017, VA stated that they were still working to address these recommendations.
    Recommendation: To facilitate the elimination of unnecessary vehicles, the Secretary of the Department of the Interior should direct the NPS Director to take corrective action to address each leased vehicle that has not met the agency's utilization criteria or passed the justification process. This corrective action could include (1) reassigning vehicles within the agency to ensure they are utilized or (2) returning vehicles to GSA.

    Agency: Department of the Interior
    Status: Open

    Comments: In June 2016, DOI provided documentation of steps it has taken to ensure vehicles have utilization or justification documentation as well as documentation of corrective action taken to address vehicles that have not passed these processes.
    Recommendation: To facilitate the elimination of unnecessary vehicles, the Secretary of the Department of Veterans Affairs should direct the Under Secretary for Health to take corrective action to address each leased vehicle that has not met the agency's utilization criteria or passed the justification process. This corrective action could include (1) reassigning vehicles within the agency to ensure they are utilized or (2) returning vehicles to GSA.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: As of March 2017, VA was in the process of working with GSA to ensure that VA's new fleet management system could produce reports on utilization. VA is also in the process of amending its current fleet policy to reflect utilization criteria.
    Director: Susan Fleming
    Phone: (202) 512-2834

    6 open recommendations
    Recommendation: To ensure that planned improvements to Amtrak's routes are implemented and their outcomes can be evaluated, the President of Amtrak should prioritize the adoption of Amtrak's strategic management system in all of Amtrak's remaining lines of business and functional departments.

    Agency: National Railroad Passenger Corporation
    Status: Open

    Comments: In May 2017, Amtrak officials indicated that Amtrak was rolling-out its strategic management system in several departments and plans were in place to extend the roll out over time. According to Amtrak officials, senior management meets monthly to discuss progress being made in the company's various strategic initiatives, however the officials noted that full implementation of the strategic management system would take time, and did not provide an estimated completion date. We will continue to monitor Amtrak's progress in adopting the strategic management system across its various business lines and functional departments.
    Recommendation: To ensure that planned improvements to Amtrak's routes are implemented and their outcomes can be evaluated, the President of Amtrak should externally report how Amtrak's initiatives meet the goals established under the Amtrak's strategic management system.

    Agency: National Railroad Passenger Corporation
    Status: Open

    Comments: In May 2017, Amtrak officials confirmed that Amtrak disagrees with this recommendation and has not taken action to implement it. Officials reported that much of Amtrak's business takes place in an environment that is increasingly competitive and prefers to keep its deliberation on these initiatives confidential. As we reported in January 2016, while we agree that there is value to keeping business proprietary information and deliberations confidential, Amtrak should be able to externally report progress without disclosing confidential deliberations or information to show how its initiatives are meeting the goals established under its strategic management system. Without this reporting, it is difficult for the company to demonstrate to Congress and other stakeholders how Amtrak is improving its financial and operating performance, and whether it is making the most efficient use of federal funds. Thus, we continue to believe that our recommendation is valid and that Amtrak should fully implement it. We will continue to monitor any steps taken by Amtrak to report outcomes of initiatives taken under Amtrak's strategic management system.
    Recommendation: To improve the consistency and completeness of Amtrak's financial reporting and to provide Congress with accurate information to make funding decisions, the President of Amtrak should make the format of its monthly performance reports and its 5-year financial plan consistent to show all of Amtrak's revenues and expenses by major function for each line of business.

    Agency: National Railroad Passenger Corporation
    Status: Open

    Comments: In May 2017, Amtrak officials confirmed that Amtrak disagrees with this recommendation and has not taken action to implement it. According to Amtrak, the 5-year financial plan and monthly performance reports serve different purposes and their utility would be lost if it attempted to "standardize" them. As we reported in January 2016, we continue to believe that it is important to improve the consistency and completeness of Amtrak's financial reporting and to provide Congress with accurate information to use in making funding decisions. The intent of our recommendation is that Amtrak provide a mechanism to show how its financial results in its monthly performance reports are comparable to the financial targets by line of business that are in its 5-year financial plan. Because Amtrak has not taken action to implement this recommendation, the inconsistency between the two reports makes it difficult to compare Amtrak's past results with its future forecasts. As a result, Congress and the states lack a clear view into the financial performance of the company that they help fund. Thus, we continue to believe that our recommendation is valid and that Amtrak should fully implement it. We will continue to monitor steps taken by Amtrak to improve the consistency and completeness of Amtrak's financial reporting.
    Recommendation: To improve the consistency and completeness of Amtrak's financial reporting and to provide Congress with accurate information to make funding decisions, the President of Amtrak should ensure that Amtrak's depreciation expenses are appropriately allocated to its lines of business once the underlying capital asset data are determined reliable.

    Agency: National Railroad Passenger Corporation
    Status: Open

    Comments: In May 2017, Amtrak officials confirmed that Amtrak disagrees with this recommendation and has not taken action to implement it. According to Amtrak, reporting of depreciation costs is of limited use for management accounting for several reasons, including that many of Amtrak's key assets, such as bridges and tunnels on the Northeast Corridor are fully depreciated, and that Amtrak's financial system includes a synthetic capital charge, which serves as a proxy for depreciation and is currently allocated across routes. As we reported in January 2016, we agree that given the long-lived nature of Amtrak's capital assets, depreciation calculated for financial reporting purposes may not provide an appropriate measure of the economic costs of using the related assets. While Amtrak may be capturing depreciation or economic costs through its synthetic capital charge (which serves as a proxy for depreciation and which Amtrak does not publicly report), as we also mention in this report, Amtrak may be misstating its line-of-business financial results by not allocating depreciation costs to its lines of business. There are a number of methods or models used to calculate depreciation or economic costs. However, regardless of the method used, it is important that the data used to calculate depreciation or the economic costs of using long-lived assets--historical cost, useful life, residual value--are complete, accurate, and timely. Thus, we continue to believe that our recommendation is valid and that Amtrak should fully implement it. We will continue to monitor steps taken by Amtrak to improve the consistency and completeness of Amtrak's financial reporting.
    Recommendation: To help Congress in assessing Amtrak's need for federal assistance for state-supported routes and to help Amtrak to develop strategies to reduce the costs of its services, the President of Amtrak should delineate the specific costs and activities for state-supported routes that are covered by the federal government and communicate this information to Congress, such as in Amtrak's annual budget request.

    Agency: National Railroad Passenger Corporation
    Status: Open

    Comments: In March 2017, Amtrak provided GAO with financial reports that Amtrak had submitted to the Federal Railroad Administration that provide details of the revenues, costs, state payments, and operating losses for each of the state-supported routes for fiscal year 2016. Although these reports include some information on the costs of state-supported routes that are covered by the federal government, Amtrak has not provided this specific information to Congress to help with assessing Amtrak's need for federal assistance for these routes, as GAO recommended. Amtrak officials told us that the company plans to report to Congress information on the expected revenues and costs for state-supported routes in the Five Year Business Line Plans required by the Fixing America's Surface Transportation Act. According to Amtrak officials, they plan to submit the Five Year Business Line Plans to Congress on June 2, 2017. GAO will review those plans when published and continue to monitor Amtrak's efforts to delineate and report to Congress the specific costs and activities for state-supported routes that are covered by the federal government.
    Recommendation: In addition, to better inform congressional decision making regarding the funding of Northeast Corridor infrastructure improvements, the Northeast Corridor Commission should work with its members to establish criteria for its members to use in selecting and prioritizing capital projects to be included in future editions of its 5-year capital plan.

    Agency: Northeast Corridor Commission
    Status: Open

    Comments: In May 2017, the Northeast Corridor (NEC) Commission published the Northeast Corridor Capital Investment Plan, Fiscal Years 2018-2022 which documents planned capital investments to the NEC over the five year period. The plan identifies criteria for Commission members (Amtrak, states, and commuter railroads that operate on the NEC) to use in selecting and prioritizing certain projects that could be advanced over the coming five years. However, the plan does not establish such criteria for all investments in the plan. Specifically, the plan establishes criteria for selecting "unfunded projects"--including major bridge and tunnel projects and basic infrastructure improvements--that could be advanced if additional funding became available. These criteria are (1) shared use by commuter and intercity rail; (2) age and condition, with priority for replacing the oldest assets beyond their useful lives; (3) critical need for continued operation of existing service; and (4) project readiness to begin construction in the next five years. However, these criteria do not cover "funded projects," or those for which a funding source has been identified, including projects funded by Amtrak and the commuter railroads through their required contributions to the NEC Commission's Baseline Capital Charge program. According to the NEC Commission officials, the Commission members have yet to establish specific criteria for funded projects due to challenges in working with Amtrak's legacy capital planning process. Amtrak has traditionally allocated funding amounts to the various segments of the NEC where the company plans to make improvements, but its planning process does not identify the specific assets to be repaired in the coming year, or the criteria for selecting these assets. NEC Commission members said they would continue to work with Amtrak to develop clear criteria for selecting and prioritizing funded projects for inclusion in future editions of the NEC's 5-year capital improvement plan. We will continue to monitor progress made by the Commission and Amtrak in this area.
    Director: Brenda S. Farrell
    Phone: (202) 512-3604

    1 open recommendations
    Recommendation: To help ensure that Congress has the necessary information to provide effective oversight over DOD's workforces, the Secretary of Defense should direct the Office of the Under Secretary of Defense, in collaboration with the Under Secretary of Defense for Personnel and Readiness, to address ongoing requirements in section 955 and include this information in status reports that accompany the President's budget request for fiscal years 2017 and 2018. The information to be included in future status reports includes (1) a comprehensive description of a plan to achieve savings for the civilian workforce and contractor workforce for fiscal year 2012 through fiscal year 2017; (2) a description demonstrating that the plan is consistent with policies and procedures implementing workforce-management laws and steps the department is taking to ensure that no unjustified transfers between workforces take place as part of the implementing plan; (3) status reports to be included in the President's budget request for fiscal years 2017 and 2018 describing the implementation of the plan in the prior year; (4) the cost of covered civilian personnel and military basic pay for fiscal years 2012 through 2017, and an assessment of these costs in regard to their compliance with the statutory requirements set forth in section 955; and (5) an explanation for any shortfall in its reductions for the civilian and contractor workforces, and a description of actions DOD is taking to achieve the required savings.

    Agency: Department of Defense
    Status: Open

    Comments: Update September 2016: In DOD's most recent status report issued in February 2016, DOD did not fully address our recommendations.
    Director: Robert Goldenkoff
    Phone: (202) 512-2757

    3 open recommendations
    Recommendation: To better ensure agencies fulfill their requirements, including implementing IQA guidelines and helping to promote easier public access to IQA information on agency websites, the Director of OMB should consolidate and centralize on OMB's IQA guidance website a government-wide summary of requests for correction submitted under the IQA.

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

    Comments: Spoke with OMB Contact on 1/30/17. She agreed to provide an update on OMB's actions in response to this recommendation in the near future.
    Recommendation: To better ensure agencies fulfill their requirements, including implementing IQA guidelines and helping to promote easier public access to IQA information on agency websites, the Director of OMB should work with the Department of Defense and the Federal Housing Finance Agency to help ensure that they post their IQA administrative mechanisms and IQA guidance online.

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

    Comments: Spoke with OMB Contact on 1/30/17. She agreed to provide an update on OMB's actions in response to this recommendation in the near future.
    Recommendation: To better ensure agencies fulfill their requirements, including implementing IQA guidelines and helping to promote easier public access to IQA information on agency websites, the Director of OMB should provide additional guidance for agencies to help improve the transparency and usability of their IQA websites to help ensure the public can easily find and access online information about agency IQA implementation. Such guidance should include (1) specific time frames for agencies to post information on the IQA correction requests they have received, including making it clear when agencies have not received IQA requests; (2) instructions for agencies to include a statement on their IQA websites that the agencies may address correction requests through other administrative processes; (3) instructions for agencies to include, when responding to correction requests, whether those agencies plan to address the request through another administrative processes, and if so, which process they will use; and (4) suggestions for improving usability of agencies' websites including fixing broken links.

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

    Comments: Spoke with OMB Contact on 1/30/17. She agreed to provide an update on OMB's actions in response to this recommendation in the near future.
    Director: Marcia Crosse
    Phone: (202) 512-7114

    2 open recommendations
    Recommendation: To improve the data on tracked safety issues and postmarket studies that are needed for required reporting and for systematic oversight of postmarket drug safety, the Secretary of HHS should direct the Commissioner of FDA to develop comprehensive plans, with goals and time frames, to help ensure that identified problems with the completeness, timeliness, and accuracy of information in its database on tracked safety issues and postmarket studies are corrected.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: FDA has started taking steps to help ensure that identified problems with its data on tracked safety issues and postmarket studies are corrected. For example, FDA plans to conduct an assessment of tracked safety data by 2022 and is developing a quality measurement plan that will include periodic audits of postmarket study data. However, as of August 2017, FDA has not provided specifics regarding what types of actions it will take once these assessments and audits are completed, including goals and time frames for when these actions will be completed. GAO is keeping this recommendation open until FDA provides information on how it will address issues identified in its assessments and audits and the time frames for doing so.
    Recommendation: To improve the data on tracked safety issues and postmarket studies that are needed for required reporting and for systematic oversight of postmarket drug safety, the Secretary of HHS should direct the Commissioner of FDA to work with stakeholders within FDA to identify additional improvements that could be made to FDA's current database or future information technology investments to capture information in a form that can be easily and systematically used by staff for oversight purposes.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: FDA has identified actions that could potentially improve FDA's process for overseeing tracked safety issues, but as of August 2017, FDA has not indicated that stakeholder input has been solicited specifically regarding improvements to FDA's IT systems that would facilitate systematic oversight of these issues. FDA may address this as part of a planned assessment of its data system that is not scheduled to be completed until FY 2022. For postmarket studies, FDA has indicated that it intends to formally assess the IT needs of users once it has transferred postmarket data to its new informatics platform, which will not occur until 2018 at the earliest. GAO is keeping this recommendation open until FDA has worked with stakeholders to identify improvements to FDA's IT systems to capture information in a form that can be used by staff for oversight purposes.
    Director: Daniel Bertoni
    Phone: (202) 512-7215

    7 open recommendations
    including 1 priority recommendation
    Recommendation: To improve transparency in reporting processing errors, SSA should provide additional information on the margins of error or confidence intervals, and clearly identify any limitations in its findings on overpayment information provided to Congress and the public.

    Agency: Social Security Administration
    Status: Open

    Comments: SSA agreed with this recommendation and reported in January 2016 that it would include a discussion about the limitations of error deficiencies data in future reports. To help close this recommendation, SSA will need to report any limitations, such as small sample sizes, that would affect the reliability of its estimates of DI improper payments due to specific types and causes of errors. Although SSA provided recommendation updates on this report in April 2017, it did not comment on this particular recommendation.
    Recommendation: To minimize the potential effect of vulnerabilities in the work reporting process, SSA should take steps to help ensure that work information is entered directly into eWork, the system of record for work information, and issue required receipts. Such steps could include: (a) Improving and issuing guidance and training to field and 800- number staff to help ensure they log information into eWork and issue required receipts. (b) Establishing policies to monitor alerts to help ensure that work information for concurrent beneficiaries is reflected in SSI and DI systems, and take steps to monitor and make enhancements to systems or guidance, as needed.

    Agency: Social Security Administration
    Status: Open

    Comments: In April 2017, SSA reported that it updated training to Field and Processing Center staff and issued an administrative message to staff to remind them about issues related to overpayments and waivers. SSA also reported that, as part of its implementation of Section 826 of the Bipartisan Budget Act of 2015 (P.L.114-74), it is creating a business process and building an internet work reporting system that will allow both SSDI beneficiaries and SSI recipients to report work and earnings electronically. According to SSA, this system will determine the individual's entitlement and automatically forward the work report to the appropriate staff for processing CDR decisions. To close this recommendation, SSA will need to provide documentation that shows the agency provided training and reminders to staff, and that the agency implemented a mechanism that ensures work information for concurrent beneficiaries is reflected in both SSI and DI systems.
    Recommendation: To further ensure the effective screening of work reports, SSA should monitor its process for handling work reports to determine whether staff are taking action on work reports in accordance with proper procedures, and provide feedback to staff as needed.

    Agency: Social Security Administration
    Status: Open

    Comments: In its April 2017 update, SSA continued to disagree with this recommendation. SSA stated that the outcome of a work continuing disability review (CDR) is not dependent on the accuracy of the work report. However, as we noted in our report, inaccurate work reports may result in overpayments or work receipts (which are required by law) to not be issued. Further, pending work reports may be closed inappropriately without resulting in a work CDR. To help close this recommendation, SSA will need to show how it plans to monitor its process for handling work reports to determine compliance with agency procedures, and how feedback, if any, will be provided to staff.
    Recommendation: To enhance the ease and integrity of the work reporting process, SSA should study the costs and benefits of automated reporting options, including options similar to those currently available for SSI recipients, but that do not go as far as automating the continuing disability review process.

    Agency: Social Security Administration
    Status: Open

    Comments: In April 2017, SSA reported that the agency has made progress on two fronts, which could enhance the ease and integrity of its work reporting process, both pursuant to the Bipartisan Budget Act of 2015 (BBA). In response to Section 826 of BBA, which requires SSA to permit Disability Insurance (DI) beneficiaries to report their earnings via electronic means similar to what is available for SSI recipients, SSA reported that it has drafted a business process to build an Internet and wage reporting system for SSDI beneficiaries. SSA also noted that this business process contains plans for an Internet work reporting system that will allow both SSDI and SSI recipients to report work and earnings electronically and will automatically forward the work report to either SSI or eWork (for DI beneficiaries), and will automatically generate a receipt to the beneficiary. SSA has also completed a business process for Section 824 of the BBA, which allows SSA to contract with third party payroll providers to receive earnings in a monthly file. SSA reported that these data will allow SSI to automate benefit adjustments based on the monthly earnings report, and for DI, the information will be incorporated into the agency's Work Smart process--a new technique that combines several business processes into one unified approach to identify cases in need of a work continuing disability review. To help close this recommendation, SSA will need to provide documentation of its proposed business process for building Internet and telephone wage reporting systems for DI beneficiaries.
    Recommendation: To enhance beneficiary understanding of work reporting requirements, SSA should: (a) Clarify work reporting requirements provided to beneficiaries. (b) Explore options for increasing the frequency of reporting reminders to DI beneficiaries, similar to those currently available to SSI recipients.

    Agency: Social Security Administration
    Status: Open

    Comments: SSA agreed with this recommendation and noted in January 2016 that it plans to assess its method of communication and explore options to strengthen its message to Disability Insurance (DI) beneficiaries regarding the importance of consistent wage reporting. The agency also plans to consider whether direct phone outreach, currently being piloted to improve wage reporting for SSI recipients, would be appropriate for the DI program. In its April 2017 update, SSA indicated progress toward: updating policies and procedures related to "treatment of earnings derived from services," implementing a commercial payroll data exchange pursuant to section 824 of the BBA, and implementing electronic reporting of earnings pursuant to section 826 of the BBA. While the agency's actions to implement BBA requirements may improve program administration, SSA did not explain how these actions or its efforts to update to policies and procedures related to "treatment of earnings derived from services" would clarify work reporting requirements for or increase the frequency of reporting reminders to DI beneficiaries. SSA also did not provide an update on its plans to assess communication and explore options, as it reported in January 2016. To help close this recommendation, SSA will need to show how these or other actions taken clarify work reporting requirements for and increase reporting reminders for DI beneficiaries.
    Recommendation: improve compliance with waiver policies, SSA should develop a timetable for implementing updates to its Debt Management System to: (a) Align system controls with SSA policy, so that waivers over $1,000 cannot be administratively waived. (b) Ensure that evidence supporting waiver decisions is sufficiently maintained to allow for subsequent monitoring and oversight.

    Agency: Social Security Administration
    Status: Open
    Priority recommendation

    Comments: According to SSA, in February 2016, the agency implemented an edit to the Debt Management System remarks that amended a deficiency in the system that prevented system remarks from being deleted after a case is closed. The edit locks Debt Management System remarks to prevent technicians from overwriting existing remarks in closed cases. With respect to ensuring that overpayments over $1,000 cannot be administratively waived, SSA reported in November 2016 that it will provide a timeline for and take steps to update the Debt Management System when the agency obtains resources to fund the update. SSA reported in April 2017 that its ability to update system controls to align with SSA policy was dependent on resources. To help close this recommendation, SSA will need to show its plans and time frames for updating system controls to align them with SSA policy.
    Recommendation: To improve compliance with waiver policies, SSA should take steps to regularly assess the accuracy of DI waiver decisions, particularly for administrative waivers and for some waivers under $2,000. This could include periodically reviewing approved and denied DI waivers through its continuous quality initiative.

    Agency: Social Security Administration
    Status: Open

    Comments: In August 2016, the agency reported that it had taken several actions, including producing a comprehensive training series on overpayment and waiver policy and procedures, building a policy cluster to serve as a "one-stop resource shop" of policy references and tools for technicians, and clarifying agency policies including the Administrative Tolerance Decision Tree to assist technicians with making appropriate low-dollar overpayment waiver decisions. The agency also reported that its Continuous Quality work group continues to review the accuracy of waivers under Title II of the Social Security Act. Based on these efforts, in November 2016, SSA reported that it has closed this recommendation. However, as of April 2017, SSA did not specifically report that its review of Title II waivers will target DI waivers, including administrative waivers and waivers less than $2,000, or that such review will be an ongoing effort. To close this recommendation, SSA will need to show its plans for periodically assessing the accuracy of DI waiver decisions--particularly for administrative waivers and waivers under $2,000--through its continuous quality initiative or other means.
    Director: Jacqueline M. Nowicki
    Phone: (617) 788-0580

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

    Agency: Department of Education
    Status: Open

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

    Agency: Congress
    Status: Open

    Comments: Congress has not taken legislative action on this issue.
    Director: Debra A. Draper
    Phone: (202) 512-7114

    1 open recommendations
    Recommendation: To be able to identify and address problems that may occur and thus help ensure a smooth transition, the Secretary of Defense should require the Defense Health Agency ensure that planning documents for the expansion include specific requirements to continuously monitor affected beneficiaries, including whether (1) covered medications are available and filled in a timely and accurate manner through mail order and across MTF pharmacies; and (2) beneficiaries are satisfied with the transition to mail order and MTF pharmacies.

    Agency: Department of Defense
    Status: Open

    Comments: As of April 2016, DOD has not provided information that it plans to separately track through mail order and military treatment facilities the availability, timeliness, and accuracy of prescriptions filled by beneficiaries affected by the expansion of the TRICARE pharmacy pilot. Similarly, DOD has not provided information that it plans to separately track through mail order and military treatment facilities the satisfaction of beneficiaries affected by the expansion of the TRICARE pharmacy pilot.
    Director: Daniel Bertoni
    Phone: (202) 512-7215

    2 open recommendations
    Recommendation: To help ensure the best use of the VA Adaptive Sports Grant program funds, the Secretary of Veterans Affairs should direct the Undersecretary for Public and Intergovernmental Affairs to systematically gather and disseminate, to all its grantees, techniques that can reduce the no-show rate at funded events.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: VA concurred with our recommendation. In 2015, VA stated that it would have grantees report on their policies, tools and experience with veterans and service members who do not show up for events; and measures grantees have taken to reduce no-shows. VA stated that it will analyze this information and disseminate best techniques, tools, and recommended actions to current and future grantees. We will close this recommendation when we receive documentation showing that VA is systematically gathering and disseminating information on best practices for reducing no-shows.
    Recommendation: To help ensure the best use of the Department of Veterans Affairs (VA) Adaptive Sports Grant program funds, the Secretary of Veterans Affairs should direct the Undersecretary for Public and Intergovernmental Affairs to revise the draft monitoring plan to include guidance on the number and frequency of annual site visits and desk audits.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: VA concurred with this recommendation. In 2015, VA reported that its final monitoring plan calls for conduct of site visits or desk audits of at least 10 percent of grantees in a grant year. We will close this recommendation when we receive a copy of the final plan for FY16 documenting this commitment.
    Director: David Powner
    Phone: (202) 512-9286

    17 open recommendations
    Recommendation: To better ensure that agencies' IT savings are being reinvested in the most efficient and effective manner possible, the Director of OMB should direct the Federal CIO to ensure that agencies complete their reinvestment plans, in accordance with established requirements, and maintain those plans on an ongoing basis.

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

    Comments: The Office of Management and Budget (OMB) generally agreed with, and has taken initial steps to implement, our recommendation. In May 2016, OMB released updated guidance for agency's quarterly data submissions that noted the importance of providing savings reinvestment information. Specifically, OMB strongly encouraged agencies to provide reinvestment information where feasible, including a description of the activities that were funded using any savings achieved. OMB further noted that failing to provide such information might result in an agency being unable to accurately track its reinvestments. However, the May 2016 guidance notes that providing this reinvestment information is not required. As of May 2017, OMB had not yet updated its guidance for agencies quarterly data submissions to require reinvestment information. We will continue to evaluate OMB's progress in implementing this recommendation.
    Recommendation: To better ensure that agencies' IT savings are being reinvested in the most efficient and effective manner possible, the Director of OMB should direct the Federal CIO to require agencies to track actual reinvestment performance and define performance targets for agencies' reinvestments, as done previously.

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

    Comments: The Office of Management and Budget (OMB) generally agreed with our recommendation, but has not yet taken steps to implement it. Specifically, as of May 2017, OMB had not issued additional guidance to require agencies to track actual reinvestment performance or defined performance targets for agencies' reinvestments. We will continue to evaluate OMB's progress in implementing this recommendation.
    Recommendation: To improve the department's IT savings reinvestment plans, the Secretary of Agriculture should direct the CIO to ensure that the department's integrated data collection submission to OMB includes, for all reported initiatives, complete plans to reinvest any resulting cost savings and avoidances from OMB-directed IT reform-related efforts.

    Agency: Department of Agriculture
    Status: Open

    Comments: The Department of Agriculture agreed with our recommendation, but has not yet taken steps to implement it. Specifically, as of May 2017, the department's integrated data collection submission to the Office of Management and Budget had not been updated to include reinvestment plans for all reported cost savings and avoidance initiatives. For example, the department reported about $25 million in cost savings and avoidances related to its data center consolidation efforts, but did not include plans regarding how these savings would be reinvested. We will continue to evaluate the department's progress in implementing this recommendation.
    Recommendation: To improve the department's IT savings reinvestment plans, as part of any future update to the department's information resource management strategic plan or equivalent document, the Secretary of Commerce should direct the CIO to include information regarding the approach to reinvesting savings from the consolidation of commodity IT resources (including data centers) in accordance with OMB's guidance.

    Agency: Department of Commerce
    Status: Open

    Comments: The Department of Commerce agreed with our recommendation, but has not yet taken steps to implement it. Specifically, as of May 2017, the department had not updated its IT Resource Management Strategic plan to include the approach to reinvesting savings from the consolidation of commodity IT resources. We will continue to evaluate the department's progress in implementing this recommendation.
    Recommendation: To improve the department's IT savings reinvestment plans, the Secretary of Commerce should direct the CIO to ensure that the department's integrated data collection submission to OMB includes, for all reported initiatives, complete plans to reinvest any resulting cost savings and avoidances from OMB-directed IT reform-related efforts.

    Agency: Department of Commerce
    Status: Open

    Comments: The Department of Commerce agreed with our recommendation, but has not yet taken steps to implement it. Specifically, as of May 2017, the department's integrated data collection submission to the Office of Management and Budget had not been updated to include reinvestment plans for all reported cost savings and avoidance initiatives. For example, the department reported about $26 million in cost savings and avoidances related to its server virtualization efforts, but did not include plans regarding how these savings would be reinvested. We will continue to evaluate the department's progress in implementing this recommendation.
    Recommendation: To improve the department's IT savings reinvestment plans, the Secretary of Defense should direct the Defense CIO to ensure that the department's integrated data collection submission to OMB includes, for all reported initiatives, complete plans to reinvest any resulting cost savings and avoidances from OMB-directed IT reform-related efforts.

    Agency: Department of Defense
    Status: Open

    Comments: The Department of Defense partially agreed with our recommendation and has taken initial steps to implement it. Specifically, as of May 2017, the department reported approximately $331.4 million in data center consolidation cost savings in its quarterly integrated data collection submission to the Office of Management and Budget. Although the department's submission notes that it plans to reinvest these savings in the agency's core mission, it did not provide any further detail regarding these reinvestment plans. In addition, the department did not report any information technology cost savings and avoidance initiatives related to its business system modernization efforts, which it had previously reported to GAO as an area with substantial savings. We will continue to evaluate the department's progress in implementing this recommendation.
    Recommendation: In addition, to improve the U.S. Army Corps of Engineers' IT savings reinvestment plans, the Secretary of Defense should direct the Secretary of the Army, as part of any future update to the U.S. Army Corps of Engineers' IRM strategic plan or equivalent document, to include information regarding the approach to reinvesting savings from the consolidation of commodity IT resources (including data centers) in accordance with OMB's guidance.

    Agency: Department of Defense
    Status: Open

    Comments: The U.S. Army Corps of Engineers agreed with our recommendation, but has not yet taken steps to implement it. Specifically, as of May 2017, the agency had not yet updated its Information Resources Management Strategic Plan to include information regarding the approach to reinvesting savings from the consolidation of commodity IT resources. We will continue to evaluate the agency's progress in implementing this recommendation.
    Recommendation: To improve the department's IT savings reinvestment plans, the Secretary of Health and Human Services should direct the CIO, as part of any future update to the department's IRM strategic plan or equivalent document, to include information regarding the approach to reinvesting savings from the consolidation of commodity IT resources (including data centers) in accordance with OMB's guidance.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: The Department of Health and Human Services (HHS) agreed with, and has taken initial steps to implement, our recommendation. Specifically, in November 2015, the department stated that its Office of the Chief Information Officer will include reinvestment strategies in its next update of the HHS Information Resource Management Strategic Plan. According to the department, the updated strategic plan was expected to be completed by the end of September 2016. However, as of May 2017, the agency had not yet updated its Information Resources Management Strategic Plan to include information regarding the approach to reinvesting savings from the consolidation of commodity IT resources. We will continue to evaluate the department's progress in implementing this recommendation.
    Recommendation: To improve the department's IT savings reinvestment plans, the Secretary of Homeland Security should direct the CIO to ensure that the department's integrated data collection submission to OMB includes, for all reported initiatives, complete plans to reinvest any resulting cost savings and avoidances from OMB-directed IT reform-related efforts.

    Agency: Department of Homeland Security
    Status: Open

    Comments: The Department of Homeland Security agreed with our recommendation, but has not yet taken steps to implement it. Specifically, as of May 2017, the department's integrated data collection submission to the Office of Management and Budget had not been updated to include reinvestment plans for all reported cost savings and avoidance initiatives. For example, the department did not include reinvestment plans for two cost avoidances strategies related to the Office of Management and Budget's PortfolioStat initiative that have resulted approximately $96 million in cost avoidances. We will continue to evaluate the department's progress in implementing this recommendation.
    Recommendation: To improve the department's IT savings reinvestment plans, the Secretary of Housing and Urban Development should direct the CIO to ensure that the department's integrated data collection submission to OMB includes, for all reported initiatives, complete plans to reinvest any resulting cost savings and avoidances from OMB-directed IT reform-related efforts.

    Agency: Department of Housing and Urban Development
    Status: Open

    Comments: The Department of Housing and Urban Development agreed with, and has taken initial steps to implement, our recommendation. Specifically, as of May 2017, the department updated its integrated data collection submission to include reinvestment plans for one of the seven cost savings and avoidance initiatives reported. However, the six remaining initiatives, with savings and avoidances totaling approximately $6 million, did not include reinvestment plans. We will continue to evaluate the department's progress in implementing this recommendation.
    Recommendation: To improve the department's tracking of reinvestments, the Secretary of Labor should direct the CIO to use existing governance mechanisms and any improvements resulting from the implementation of FITARA to improve tracking of how savings have been reinvested.

    Agency: Department of Labor
    Status: Open

    Comments: The Department of Labor has taken initial steps to implement our recommendation. As of November 2015, the department stated that it was planning improvements in the area of information technology (IT) investment management in accordance with the Office of Management and Budget's June 2015 guidance for implementing the December 2014 IT reform law (commonly referred to as the Federal Information Technology Acquisition Reform Act or FITARA). The department added that these improvements would include the tracking of how savings have been reinvested. Subsequently, in May 2016, the department finalized its FITARA Implementation Plan. While the implementation plan discusses planned actions to improve the Chief Information Officer's involvement in agency IT budget requests, acquisition requests, and program management, it did not specifically discuss planned actions to improve the tracking of how information technology savings have been reinvested. In addition, as of May 2017, the department had not documented any FITARA implementation milestones that discussed making improvements in the tracking of how savings are reinvested. We will continue to evaluate the department's progress in implementing this recommendation.
    Recommendation: To improve the department's IT savings reinvestment plans, the Secretary of State should direct the CIO, as part of any future update to the department's IRM strategic plan or equivalent document, to include information regarding the approach to reinvesting savings from the consolidation of commodity IT resources (including data centers) in accordance with OMB's guidance.

    Agency: Department of State
    Status: Open

    Comments: The Department of State has not yet taken steps to implement our recommendation. Specifically, as of May 2017, the agency had not yet updated its Information Technology Strategic Plan to include information regarding the approach to reinvesting savings from the consolidation of commodity IT resources. We will continue to evaluate the department's progress in implementing this recommendation.
    Recommendation: To improve the department's IT savings reinvestment plans, the Secretary of the Treasury should direct the CIO, as part of any future update to the department's IRM strategic plan or equivalent document, to include information regarding the approach to reinvesting savings from the consolidation of commodity IT resources (including data centers) in accordance with OMB's guidance.

    Agency: Department of the Treasury
    Status: Open

    Comments: The Department of the Treasury has not yet taken steps to implement our recommendation. Specifically, as of May 2017, the agency had not yet updated its Information Resources Management Strategic Plan to include information regarding the approach to reinvesting savings from the consolidation of commodity IT resources. We will continue to evaluate the department's progress in implementing this recommendation.
    Recommendation: To improve the department's IT savings reinvestment plans, the Secretary of the Treasury should direct the CIO to ensure that the department's integrated data collection submission to OMB includes, for all reported initiatives, complete plans to use any resulting cost savings and avoidances from OMB-directed IT reform-related efforts.

    Agency: Department of the Treasury
    Status: Open

    Comments: The Department of the Treasury has not yet taken steps to implement our recommendation. Specifically, as of May 2017, the department's integrated data collection submission did not include reinvestment plans for all reported cost savings and avoidance initiatives. For example, the department reported about $1.07 billion in cost savings and avoidances from its information technology infrastructure efficiency initiatives, but did not provide information regarding how it plans to reinvest these savings and avoidances. We will continue to evaluate the department's progress in implementing this recommendation.
    Recommendation: To improve the department's IT savings reinvestment plans, the Secretary of Veterans Affairs should direct the CIO to ensure that the department's integrated data collection submission to OMB includes, for all reported initiatives, complete plans to reinvest any resulting cost savings and avoidances from OMB-directed IT reform-related efforts.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: The Department of Veterans Affairs agreed with, and has taken initial steps to implement, our recommendation. Specifically, in November 2015, the department's Chief of Staff stated that the Office of Information and Technology was working to establish an office to closely monitor program performance, schedule, return on investment, and total cost of ownership, which will enable reinvestment opportunities. However, as of May 2017, the department's integrated data collection submission did not include reinvestment plans for all of the reported cost savings and avoidance initiatives. For example, the department reported about $177 million in cost savings and avoidances from the renegotiation of an enterprise agreement for software licenses, but did not provide information regarding how it plans to reinvest these savings and avoidances. We will continue to evaluate the department's progress in implementing this recommendation.
    Recommendation: To improve the agency's IT savings reinvestment plans, the Administrator of the Environmental Protection Agency should direct the CIO to ensure that the agency's integrated data collection submission to OMB includes, for all reported initiatives, complete plans to reinvest any resulting cost savings and avoidances from OMB-directed IT reform-related efforts.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: The Environmental Protection Agency agreed with our recommendation, but has not yet taken steps to implement it. Specifically, as of May 2017, the agency's integrated data collection submission did not include reinvestment plans for all of the reported cost savings and avoidance initiatives. For example, the agency reported about $3 million in cost savings and avoidances related to two shared services initiatives, but did not provide information regarding how it plans to reinvest these savings and avoidances. We will continue to evaluate the agency's progress in implementing this recommendation.
    Recommendation: To improve the agency's IT savings reinvestment plans, the Director of the Office of Personnel Management should direct the CIO, as part of any future update to the agency's IRM strategic plan or equivalent document, to include information regarding the approach to reinvesting savings from the consolidation of commodity IT resources (including data centers) in accordance with OMB's guidance.

    Agency: Office of Personnel Management
    Status: Open

    Comments: The Office of Personnel Management (OPM) agreed with our recommendation, but has not yet taken action to implement it. Specifically, in November 2015, OPM's Acting Director stated that information regarding the approach to reinvesting savings from the consolidation of commodity IT resources (including data centers) would be included in future updates to OPM's Strategic IT Plan. However, as of May 2017, the agency had not yet updated its strategic plan to include this information. We will continue to evaluate the OPM's progress in implementing this recommendation.
    Director: J. Christopher Mihm
    Phone: (202) 512-6806

    9 open recommendations
    Recommendation: To improve the public reporting about how agencies are ensuring the quality of performance information used to measure progress towards their priority goals, the Secretaries of Agriculture, Defense, Homeland Security, Interior, and Labor, and the Administrator of NASA should more fully address GPRAMA requirements and OMB guidance by working with OMB to describe on Performance.gov how they are ensuring the quality of performance information used to measure progress towards their APGs.

    Agency: Department of Agriculture
    Status: Open

    Comments: On June 15, 2017, the Director of the Office of Management and Budget (OMB) stated in a memorandum to agency heads that reporting on Performance.gov concerning the previous Administration's priority goals is suspended through the end of fiscal year 2017. The OMB Director stated that priority goals are intended to focus efforts toward achieving the priorities of the current political leadership and that new goals would be established when the President's fiscal year 2019 Budget is released. We will continue to monitor the Department of Agriculture's efforts to address our recommendation.
    Recommendation: To improve the public reporting about how agencies are ensuring the quality of performance information used to measure progress towards their priority goals, the Secretaries of Agriculture, Defense, Homeland Security, Interior, and Labor, and the Administrator of NASA should more fully address GPRAMA requirements and OMB guidance by working with OMB to describe on Performance.gov how they are ensuring the quality of performance information used to measure progress towards their APGs.

    Agency: Department of Defense
    Status: Open

    Comments: On June 15, 2017, the Director of the Office of Management and Budget (OMB) stated in a memorandum to agency heads that reporting on Performance.gov concerning the previous Administration's priority goals is suspended through the end of fiscal year 2017. The OMB Director stated that priority goals are intended to focus efforts toward achieving the priorities of the current political leadership and that new goals would be established when the President's fiscal year 2019 Budget is released. We will continue to monitor the Department of Defense's efforts to address our recommendation.
    Recommendation: To improve the public reporting about how agencies are ensuring the quality of performance information used to measure progress towards their priority goals, the Secretaries of Agriculture, Defense, Homeland Security, Interior, and Labor, and the Administrator of NASA should more fully address GPRAMA requirements and OMB guidance by working with OMB to describe on Performance.gov how they are ensuring the quality of performance information used to measure progress towards their APGs.

    Agency: Department of the Interior
    Status: Open

    Comments: On June 15, 2017, the Director of the Office of Management and Budget (OMB) stated in a memorandum to agency heads that reporting on Performance.gov concerning the previous Administration's priority goals is suspended through the end of fiscal year 2017. The OMB Director stated that priority goals are intended to focus efforts toward achieving the priorities of the current political leadership and that new goals would be established when the President's fiscal year 2019 Budget is released. We will continue to monitor the Department of the Interior's efforts to address our recommendation.
    Recommendation: To improve the public reporting about how agencies are ensuring the quality of performance information used to measure progress towards their priority goals, the Secretaries of Agriculture, Defense, Homeland Security, Interior, and Labor, and the Administrator of NASA should more fully address GPRAMA requirements and OMB guidance by working with OMB to describe on Performance.gov how they are ensuring the quality of performance information used to measure progress towards their APGs.

    Agency: Department of Labor
    Status: Open

    Comments: Labor officials informed us that they had planned to address this recommendation by using a data quality self-assessment pilot they had conducted with component agencies that support Labor's priority goals. Labor had described its plans for this pilot in its fiscal year 2015 performance report and a link is provided from Performance.gov to agencies' performance plans and reports. Labor officials told us they described the results of this pilot in their draft fiscal year 2016 performance report, but according to Labor officials were advised by Office of Management and Budget (OMB) staff to deemphasize the priority goals and thus they dropped this section from the published performance report. On June 15, 2017, the Director of OMB stated in a memorandum to agency heads that reporting on Performance.gov concerning the previous Administration's priority goals is suspended through the end of fiscal year 2017. The OMB Director stated that priority goals are intended to focus efforts toward achieving the priorities of the current political leadership and that new goals would be established when the President's fiscal year 2019 Budget is released. We will continue to monitor Labor's efforts to address our recommendation.
    Recommendation: To improve the public reporting about how agencies are ensuring the quality of performance information used to measure progress towards their priority goals, the Secretaries of Agriculture, Defense, Interior, and Labor, and the Administrator of NASA should more fully address GPRAMA requirements and OMB guidance by describing in their agencies' annual performance plans and reports how they are ensuring the quality of performance information used to measure progress towards their APGs.

    Agency: Department of Agriculture
    Status: Open

    Comments: The Department of Agriculture's (USDA) annual performance report for fiscal year 2016 and performance plan for fiscal year 2018 continues to provide a general statement on how the agency uses a standardized methodology to measure its performance and that agency officials attest to the quality of the performance information. However, USDA does not provide more specific explanation of how it is ensuring the accuracy and reliability of the performance information used to measure progress on the priority goals the agency identified for fiscal years 2016 and 2017. On June 15, 2017, the Director of the Office of Management and Budget stated in a memorandum to agency heads that priority goals are intended to focus efforts toward achieving the priorities of the current political leadership and that new goals would be established when the President's fiscal year 2019 Budget is released. We will continue to monitor USDA's efforts to address our recommendation.
    Recommendation: To improve the public reporting about how agencies are ensuring the quality of performance information used to measure progress towards their priority goals, the Secretaries of Agriculture, Defense, Interior, and Labor, and the Administrator of NASA should more fully address GPRAMA requirements and OMB guidance by describing in their agencies' annual performance plans and reports how they are ensuring the quality of performance information used to measure progress towards their APGs.

    Agency: Department of Defense
    Status: Open

    Comments: The Department of Defense's (DOD) performance report for fiscal year 2016 continues to state that performance goal owners are expected to attest that their performance data is complete, accurate, and reliable. However, the report does not provide more specific explanation for individual priority goals. On June 15, 2017, the Director of the Office of Management and Budget stated in a memorandum to agency heads that priority goals are intended to focus efforts toward achieving the priorities of the current political leadership and that new goals would be established when the President's fiscal year 2019 Budget is released. We will continue to monitor DOD's efforts to address our recommendation.
    Recommendation: To improve the public reporting about how agencies are ensuring the quality of performance information used to measure progress towards their priority goals, the Secretaries of Agriculture, Defense, Interior, and Labor, and the Administrator of NASA should more fully address GPRAMA requirements and OMB guidance by describing in their agencies' annual performance plans and reports how they are ensuring the quality of performance information used to measure progress towards their APGs.

    Agency: Department of the Interior
    Status: Open

    Comments: The Department of the Interior's 2017/2018 Annual Performance Plan & 2016 Report (APP&R) includes a section concerning data accuracy and reliability and describes in general terms how Interior ensures the accuracy and reliability of performance information and how it addresses the five data quality requirements in the GPRA Modernization Act of 2010(GPRAMA). However, Interior does not provide more specific explanation for individual priority goals. For example, Interior states that the source of performance information are program managers, but does not provide more specific explanation of how the agency obtains performance information for priority goals that address a diverse array of issues, such as assisting Indian tribes, addressing climate change, and managing oil and gas resources. In September 2016, we provided feedback to Interior officials, at their request, and suggested they provide more specific data quality explanation. On June 15, 2017, the Director of the Office of Management and Budget stated in a memorandum to agency heads that priority goals are intended to focus efforts toward achieving the priorities of the current political leadership and that new goals would be established when the President's fiscal year 2019 Budget is released. We will continue to monitor Interior's efforts to address our recommendation.
    Recommendation: To improve the public reporting about how agencies are ensuring the quality of performance information used to measure progress towards their priority goals, the Secretaries of Agriculture, Defense, Interior, and Labor, and the Administrator of NASA should more fully address GPRAMA requirements and OMB guidance by describing in their agencies' annual performance plans and reports how they are ensuring the quality of performance information used to measure progress towards their APGs.

    Agency: Department of Labor
    Status: Open

    Comments: On June 15, 2017, Labor officials informed us that they had planned to address this recommendation by using a data quality self-assessment pilot they had conducted with component agencies that support Labor's priority goals. Labor had described its plans for this pilot in its fiscal year 2015 performance report. Labor officials told us they described the results of this pilot in their draft fiscal year 2016 performance report, but according to Labor officials were advised by Office of Management and Budget (OMB) staff to deemphasize the priority goals and thus they dropped this section from the published performance report. On June 15, 2017, the Director of OMB stated in a memorandum to agency heads that reporting on Performance.gov concerning the previous Administration's priority goals is suspended through the end of fiscal year 2017. The OMB Director stated that priority goals are intended to focus efforts toward achieving the priorities of the current political leadership and that new goals would be established when the President's fiscal year 2019 Budget is released. We will continue to monitor Labor's efforts to address our recommendation.
    Recommendation: To help participating agencies improve their public reporting, the Director of OMB, working with the PIC Executive Director, should identify additional changes that need to be made in OMB's guidance to agencies related to ensuring the quality of performance information for APGs on Performance.gov.

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

    Comments: On June 15, 2017, the Director of the Office of Management and Budget (OMB) stated in a memorandum to agency heads that reporting on Performance.gov concerning the previous Administration's priority goals is suspended through the end of fiscal year 2017. The OMB Director stated that priority goals are intended to focus efforts toward achieving the priorities of the current political leadership and that new goals would be established when the President's fiscal year 2019 Budget is released. We will continue to monitor OMB's efforts to address our recommendation.
    Director: Brenda S. Farrell
    Phone: (202) 512-3604

    4 open recommendations
    Recommendation: To improve the availability of information needed for effective and efficient management of the PCS program, including program costs and time-on-station requirements, the Secretary of Defense should direct the Under Secretary of Defense (Comptroller), in coordination with the military services, to improve the completeness and consistency of PCS data in service budget materials. This action should include revising existing guidance on the reporting of non-temporary storage costs, and clarifying existing guidance on the presentation of other PCS data.

    Agency: Department of Defense
    Status: Open

    Comments: DOD is forming a working group to address issues concerning the PSC program. Although a charter had not been finalized as of July 2016, the working group, including the Office of the Deputy Assistant Secretary of Defense (Military Personnel Policy), within the Office of the Assistant Secretary of Defense (Manpower and Reserve Affairs), and the Director, Military Personnel and Construction, within the Office of the Deputy Comptroller (Program/Budget), will review current PCS budgetary reporting requirements and revise these as necessary. DOD expects the effort under the working group to be completed in October 2017.
    Recommendation: To improve the availability of information needed for effective and efficient management of the PCS program, including program costs and time-on-station requirements, the Secretary of Defense should direct the Under Secretary of Defense for Personnel and Readiness, in coordination with the military services, to complete periodic evaluations of whether the PCS program is efficiently supporting DOD's requirements for assigning military personnel to new locations while reimbursing servicemembers for allowable expenses incurred during PCS moves. These periodic evaluations should identify changes in PCS per-move costs over time, factors driving such changes, and steps that could be taken to manage and control cost growth.

    Agency: Department of Defense
    Status: Open

    Comments: DOD is forming a working group to address issues concerning the PSC program. Although a charter had not been finalized as of July 2016, the working group, including the Office of the Deputy Assistant Secretary of Defense (Military Personnel Policy), within the Office of the Assistant Secretary of Defense (Manpower and Reserve Affairs), and the Director, Military Personnel and Construction, within the Office of the Deputy Comptroller (Program/Budget), will coordinate with key stakeholders (e.g. Military Departments and Services, Defense Finance and Accounting Service, Defense Travel Management Office) on efforts to complete periodic evaluations of the efficiency and effective of the PCS program. DOD expects the effort under the working group to be completed in October 2017.
    Recommendation: To improve the availability of information needed for effective and efficient management of the PCS program, including program costs and time-on-station requirements, the Secretary of Defense should direct the Under Secretary of Defense for Personnel and Readiness, in coordination with the military services, to improve the completeness and consistency of data on exceptions used for PCS moves that occur prior to established time-on-station lengths. This action should include clarifying existing guidance with regard to how the services collect, maintain, and report data on exceptions for use in evaluating performance in meeting time-on-station requirements and addressing challenges related to the services' abilities to collect, maintain, and report exceptions data.

    Agency: Department of Defense
    Status: Open

    Comments: DOD is forming a working group to address issues concerning the PSC program. Although a charter had not been finalized as of July 2016, the working group, including the Office of the Deputy Assistant Secretary of Defense (Military Personnel Policy), within the Office of the Assistant Secretary of Defense (Manpower and Reserve Affairs), and the Director, Military Personnel and Construction, within the Office of the Deputy Comptroller (Program/Budget), will coordinate with key stakeholders (e.g. Military Departments and Services, Defense Finance and Accounting Service, Defense Travel Management Office) on efforts to improve the completeness and consistency of data. DOD expects the effort under the working group to be completed in October 2017.
    Recommendation: To improve the availability of information needed for effective and efficient management of the PCS program, including program costs and time-on-station requirements, the Secretary of Defense should direct the Under Secretary of Defense for Personnel and Readiness, in coordination with the military services, to improve the completeness and consistency of data on waivers used for PCS moves that occur prior to established time-on-station lengths. This action should include establishing guidance for the military services to collect, maintain, and report data on waivers for use in evaluating performance in meeting time-on-station requirements and addressing challenges related to the services' abilities to collect, maintain, and report waiver data.

    Agency: Department of Defense
    Status: Open

    Comments: DOD is forming a working group to address issues concerning the PSC program. Although a charter had not been finalized as of July 2016, the working group, including the Office of the Deputy Assistant Secretary of Defense (Military Personnel Policy), within the Office of the Assistant Secretary of Defense (Manpower and Reserve Affairs), and the Director, Military Personnel and Construction, within the Office of the Deputy Comptroller (Program/Budget), will coordinate with key stakeholders (e.g. Military Departments and Services, Defense Finance and Accounting Service, Defense Travel Management Office) on efforts to improve the completeness and consistency of data. DOD expects the effort under the working group to be completed in October 2017.
    Director: Brenda S. Farrell
    Phone: (202) 512-3604

    6 open recommendations
    Recommendation: To promote and enhance familiarity with values-based ethical decision-making across the department, the Secretary of Defense should direct appropriate departmental organization(s), in consultation with the Office of General Counsel and the Senior Advisor for Military Professionalism (SAMP) or its successor organization(s), to assess the feasibility of expanding annual values-based ethics training to include currently non-mandatory recipients.

    Agency: Department of Defense
    Status: Open

    Comments: DOD concurred, with comment, with this recommendation, noting that the Office of the Senior Advisor for Military Professionalism is a temporary office established by Secretary Hagel for a two year term ending no later than March of 2016. DOD confirmed its position with regard to this recommendation on October 19, 2015. As of October 6, 2016, DOD has not responded to further inquiries regarding any actions it has taken to implement this recommendation.
    Recommendation: To ensure that the need for a department-wide values-based ethics program has been addressed, the Secretary of Defense should direct appropriate departmental organization(s), in consultation with the Office of General Counsel, to identify actions and timeframes for responding to the Panel on Contracting Integrity recommendation, including the 14 related 2012 study recommendations, or alternatively demonstrate why additional actions are unwarranted.

    Agency: Department of Defense
    Status: Open

    Comments: DOD concurred, with comment, with this recommendation, stating among other things that it has practices in place that are consistent with a number of the study recommendations and that it is most receptive to assessing and recommending implementation of additional measures. DOD confirmed its position with regard to this recommendation on October 19, 2015. As of October 6, 2016, DOD has not responded to further inquiries regarding any actions it has taken to implement this recommendation.
    Recommendation: To help inform decision makers on the SAMP's progress as well as the decision regarding the extension of the SAMP's term, the Secretary of Defense should direct the SAMP to define timelines and measures to assess its progress in completing its major tasks.

    Agency: Department of Defense
    Status: Open

    Comments: DOD did not concur with this recommendation, stating that the department will submit its Fiscal Year 2015 National Defense Authorization Act report on military programs and controls regarding professionalism to Congress on September 1, 2015, thereby satisfying the requirements of this recommendation. DOD confirmed its position with regard to this recommendation on October 19, 2015. As of October 6, 2016, DOD has not responded to further inquiries regarding any actions it has taken to implement this recommendation.
    Recommendation: To increase assurance that commanders are conducting command climate assessments in accordance with statutory requirements and departmental guidance, the Secretary of Defense should direct the Secretaries of the Air Force, the Army, and the Navy, and the Commandant of the Marine Corps to modify existing guidance or develop new guidance to comply with requirements set forth in the Fiscal Year 2014 National Defense Authorization Act and internal DOD guidance.

    Agency: Department of Defense
    Status: Open

    Comments: DOD partially concurred with this recommendation, stating that existing Army practice is consistent with the intent of departmental guidance for command climate survey utilization. DOD confirmed its position with regard to this recommendation on October 19, 2015. As of October 6, 2016, DOD has not responded to further inquiries regarding any actions it has taken to implement this recommendation.
    Recommendation: To better inform the department's approach to senior officers' professional development, the Secretary of Defense should direct the Secretary of the Navy, the Commandant of the Marine Corps, and the Chairman of the Joint Chiefs of Staff to assess the need for and feasibility of implementing 360-degree assessments for all general and flag officers.

    Agency: Department of Defense
    Status: Open

    Comments: DOD partially concurred with this recommendation, stating that it concurs with the recommendation to assess the need for and feasibility of implementing 360-degree assessments, or 360-degree-like feedback assessments, where they are not already being performed, but that it believes that it should only do so for general and flag officers at the three star ranks and below. DOD confirmed its position with regard to this recommendation on October 19, 2015. At that time, DOD also stated that it believes in a holistic approach to developing and assessing professionalism, noting, as an example, the Joint Staff's use of staff assistance visits and Senior Leader "roundtables" to complement the use of 360-degree assessments. As of October 6, 2016, DOD has not responded to further inquiries regarding any actions it has taken to implement this recommendation.
    Recommendation: To improve DOD's ability to assess its progress in addressing ethics and professionalism issues, the Secretary of Defense should direct the SAMP, through the Under Secretary of Defense for Personnel and Readiness, or SAMP's successor organization(s), to identify information sources and develop intermediate goals and performance metrics. At minimum, these performance metrics should be clear, quantifiable, and objective, and they should include a baseline assessment of current performance.

    Agency: Department of Defense
    Status: Open

    Comments: DOD concurred, with comment, with this recommendation, noting that the office of the Senior Advisor for Military Professionalism is a temporary office established by Secretary Hagel for a two year term ending no later than March of 2016. DOD confirmed its position with regard to this recommendation on October 19, 2015. As of October 6, 2016, DOD has not responded to further inquiries regarding any actions it has taken to implement this recommendation.
    Director: Thomas Melito
    Phone: (202) 512-9601

    2 open recommendations
    Recommendation: While recognizing that cargo preference serves policy goals established by Congress with respect to the U.S. merchant marine, including maintenance of a fleet capable of serving as a naval and military auxiliary in time of war or national emergency, Congress should consider clarifying cargo preference legislation regarding the definition of "geographic area" to ensure that agencies can fully utilize the flexibility Congress granted to them when it lowered the CPFA requirement.

    Agency: Congress
    Status: Open

    Comments: We did not receive comments on the Matter for Congressional Consideration. As of March 2017, no legislation had been introduced to clarify the definition of 'geographic area' with regard to cargo preference laws.
    Recommendation: The Secretary of Transportation should direct the Administrator of MARAD to study the potential availability of all qualified mariners needed to meet a full and prolonged activation of the reserve sealift fleet. In the study, MARAD should identify potential solutions to address the mariner shortfall if one is still identified.

    Agency: Department of Transportation
    Status: Open

    Comments: In its written comments, DOT concurred with our recommendation to study the potential availability of all qualified mariners needed to meet a full and prolonged activation of the reserve sealift fleet. DOT stated that MARAD has been reviewing the adequacy of existing plans to recruit mariner volunteers to crew the full reserve fleet. Furthermore, DOT noted that 13,000 mariners are required to crew all the vessels in the fleet for sustained operations. On June 15, 2016, GAO contacted MARAD officials to clarify the current status of the National Maritime Strategy, which DOT officials had stated would contain the results of their review. The officials said that the Strategy is still in the interagency process for approval and is not likely to be published until the end of 2016. DOT told GAO in December 2016 that it had conducted an exercise in September 2016 to test mariner availability for an initial activation of the full fleet. However, this exercise did not fully address GAO's recommendation, as it did not test for a full and prolonged activation of the fleet. Furthermore, DOT officials told GAO in April 2017 that the National Maritime Strategy has not been released and is awaiting review from the current Administration.
    Director: J. Alfredo Gómez
    Phone: (202) 512-3841

    3 open recommendations
    Recommendation: The EPA Administrator should direct OGD to develop a timetable with milestones and identify and allocate resources for adopting electronic records management for all 10 regional offices.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: Implementation efforts ongoing. According to EPA officials, the Office of Grants and Debarment established an agency-wide electronic grants record workgroup in FY 16 Q1. The workgroup identified the contents of the electronic grant file, technical options and evaluation criteria. OGD has initiated an alternatives analysis and expects to present the results of that analysis to the Grants Management Council in FY 17 Q1. Once the GMC selects the technical approach, the Agency will identify available funding for implementation through the budget process.
    Recommendation: The EPA Administrator should direct OGD to implement plans for adopting an up-to-date and comprehensive IT system by 2017 that will provide accurate and timely data on agencywide compliance with grants management directives.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: Implementation efforts ongoing. According to EPA officials, OGD is already underway with a multi-modular project to upgrade the agency's grants management IT system (IGMS). Module 2 of 3 is on schedule for deployment in FY17 Q1. The final Module is on schedule for deployment, in early FY18. OGD will incorporate in the project performance tracking of priority directives in accordance with the policy framework of the new Grants Management Plan.
    Recommendation: Until the new IT system is implemented, the EPA Administrator should direct OGD to develop ways to more effectively use existing web-based tools to better monitor agencywide compliance with grants management directives.

    Agency: Environmental Protection Agency
    Status: Open

    Comments: Implementation efforts ongoing. According to EPA officials, OGD has already developed the capability to provide managers cumulative annual baseline monitoring data. Further capabilities of web-based tools, namely the replacement of OGD's primary tool Quik Reports, are on schedule for deployment in FY17 Q1. This effort combined with updates to the Grants Datamart will provide valuable long term enhancements for the Agency's grant reporting needs.
    Director: Cristina Chaplain
    Phone: (202) 512-4841

    1 open recommendations
    Recommendation: When planning for the next phase of national security space launches, Phase 2, the Secretary of the Air Force should consider using an incremental approach to the next launch services acquisition strategy. Planning for acquisitions on a short term basis will help ensure that the Air Force does not commit itself to a strategy until the appropriate amount of data is available to make an informed decision, and will allow for flexibility in responding to a changing launch industry.

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

    Comments: In providing comments on this report, the agency concurred with this recommendation but has not yet completed actions necessary to implement it. The acquisition strategy for the next phase of national security launches, Phase 2, has not yet been finalized by the Air Force. The EELV program office expects it to be completed in the summer of 2018.
    Director: Brenda S. Farrell
    Phone: (202) 512-3604

    4 open recommendations
    Recommendation: The Secretary of Defense should direct the Secretary of the Army to improve the Army Reserve's and the Army National Guard's internal control procedures to ensure that individual soldier availability information in each data system is complete, accurate, and timely by increasing the scope and frequency of data quality reviews at the unit and national levels to address issues resulting from self-reporting and inaccurate inputs.

    Agency: Department of Defense
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: The Secretary of Defense should direct the Secretary of the Army to develop and implement ways that the Army reserve components can facilitate timely updates of availability data between all data systems through the current system interfaces to improve the relevance and value of the data that management is using to make soldier availability-related decisions.

    Agency: Department of Defense
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: The Secretary of Defense should direct the Secretary of the Army to develop a plan with timelines and take actions accordingly to address the backlog of Line of Duty investigations.

    Agency: Department of Defense
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: The Secretary of Defense should direct the Secretary of the Army to revise the Line of Duty program regulation to include procedures that would address implementation challenges that contribute to delays in the processing of Army Reserve and Army National Guard soldiers' claims of incurring service-connected injuries and illnesses, such as by including the identification of and procedures to address non-compliance by soldiers, and take steps to expeditiously issue that revised program regulation.

    Agency: Department of Defense
    Status: Open

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

    2 open recommendations
    including 2 priority recommendations
    Recommendation: To ensure that federal program spending data are provided to the public in a transparent, useful, and timely manner, the Director of OMB should accelerate efforts to determine how best to merge DATA Act purposes and requirements with the GPRAMA requirement to produce a federal program inventory.

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

    Comments: OMB staff told us that they don't expect to be able to identify programs for the purposes of DATA Act reporting until sometime after May 2017. However, they said that they are conducting a program definition and alignment study to identify a more consistent framework for defining federal agency programs with the aim of improving government-wide comparability and tying programs to spending. The effort is supported by a working group comprised of representatives from the CFO community. OMB staff noted that they expect to begin analyzing the results of the study in fall 2016.
    Recommendation: To ensure that the integrity of data standards is maintained over time, the Director of OMB, in collaboration with the Secretary of the Treasury, should establish a set of clear policies and processes for developing and maintaining data standards that are consistent with leading practices for data governance.

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

    Comments: OMB and Treasury have taken some initial steps to build a data governance structure including conducting interviews with key stakeholders and developing a set of recommendations for decision-making authority. In September 2016, OMB and Treasury took another step toward establishing a data governance structure by creating a new Data Standards and Management Committee that will be responsible for maintaining established standards and identifying new data elements. However, more remains to be done. As part of our ongoing feedback with OMB, we shared 5 key practices that we believe should inform their plans to develop a data governance framework moving forward.
    Director: Melissa Emrey-Arras
    Phone: (617) 788-0534

    3 open recommendations
    Recommendation: The Secretary of Education should develop a risk-based, cost-effective strategy to verify that states are implementing a process for assessing whether any teacher preparation programs are low-performing.

    Agency: Department of Education
    Status: Open

    Comments: Education reported adding additional questions about states' processes for identifying low-performing and at-risk programs to its annual state data collection form. The Department reported that this revised data collection form was submitted to OMB in April 2016 and was still undergoing OMB review as of September 2017. In the meantime, Education reported that it is conducting a temporary risk-based monitoring approach to determine how states report information on low-performing teacher preparation programs. GAO will monitor Education's efforts to finalize and implement these initiatives.
    Recommendation: The Secretary of Education should study the usefulness of Title II data elements for policymakers and practitioners, and, if warranted, develop a proposal for Congress to eliminate or revise any statutorily-required elements that are not providing meaningful information.

    Agency: Department of Education
    Status: Open

    Comments: Education reported that its regulations published in October 2016 included new Title II data elements related to program quality. However, this action is distinct from our recommendation to assess whether existing fields required by law should be eliminated or revised. During our review, Education officials noted that such data elements could only be eliminated or revised through legislation, rather than regulation. Therefore, we continue to believe that it would be valuable for Education to review the existing data elements required by law and submit a proposal to Congress to eliminate or revise any of these fields, if warranted.
    Recommendation: The Secretary of Education should develop and implement mechanisms to systematically share information about teacher preparation program quality with relevant Department of Education program offices and states (including state Independent Standards Boards).

    Agency: Department of Education
    Status: Open

    Comments: Education reported that, subject to available staff resources, the agency would be designing an internal work group to increase information-sharing about teacher preparation program quality within and outside the Department. As of August 2017, ED reported that actions on this recommendation were pending. GAO will monitor Education's continued steps to design and implement this working group.
    Director: Joseph W. Kirschbaum
    Phone: (202) 512-9971

    2 open recommendations
    Recommendation: To assist U.S. installations in protecting against insider threats, the Secretary of Defense should direct the military services to share information about actions U.S. installations have taken to address insider threats by consistently using existing mechanisms--such as working groups, lessons-learned information systems, and antiterrorism web portals.

    Agency: Department of Defense
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To assist DOD leadership in their oversight and decision-making process, the Secretary of Defense should direct the DOD leaders on the Mission Assurance Coordination Boards and the military services to take steps to improve the consistency of reporting and monitoring of the implementation of recommendations from the independent review of the 2009 Fort Hood shooting. Such steps could include DOD and the military services developing criteria for consistent reporting on the progress of recommendations and the military services providing periodic reports to the Mission Assurance Coordination Boards on the status of Fort Hood recommendations at the service level and installation level.

    Agency: Department of Defense
    Status: Open

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

    9 open recommendations
    Recommendation: To better ensure that DHS complies with TVPRA requirements for training, screening, and transferring UAC to HHS, the Secretary of Homeland Security should direct the Commissioner of U.S. Customs and Border Protection to develop and implement TVPRA training for OFO officers at airports who have substantive contact with UAC.

    Agency: Department of Homeland Security
    Status: Open

    Comments: The Office of Field Operations (OFO) within U.S. Customs and Border Protection (CBP), in collaboration with U.S. Immigration and Customs Enforcement, conducted a "Train-the-Trainer" conference in August 2015 that focused on juvenile and unaccompanied alien children (UAC). The conference, among other things, addressed screening requirements for UAC consistent with Trafficking Victims Protection Reauthorization Act of 2008 (TVPRA). CBP officers who received this additional training were then responsible for training other officers who process UAC at the ports of entry. According to CBP, while the conference was comprehensive, it did not fully encompass CBP's needs. In June 2016, CBP reported that OFO, Office of Chief Counsel, and a headquarters-level working group on UAC issues are finalizing a revised Form CBP-93 and with that are developing a detailed, relevant Train-the-Trainer course for officers responsible for TVPRA at all CBP ports of entry. In December 2016, CBP notified GAO that OFO, in coordination with CBP's Office of Training and Development, was concluding the design and embarking on the development phase of a distance learning course, tentatively entitled "Processing, Holding, and Transfer of Unaccompanied Alien Children by CBP." This course will be an annual requirement for all OFO officers. In April 2017, CBP reported that OFO was no longer pursuing a separate Train-the-Trainer course for CBP officers at air ports of entry. However, CBP continues to develop a new UAC training course. The new course is a collaborative effort between OFO and USBP, in consultation with CBP's Office of Chief Counsel, and in partnership with CBP's Office of Training and Development (OTD) to develop, deconflict, and revise training consistent with requirements under TVPRA, specifically outlining rules to identify and screen UAC, among other things. As of September 2017, CBP estimates that they will finalize the training module by June 2018. To fully address this recommendation, CBP needs to ensure that OFO officers at airports who have substantive contact with UAC complete this training.
    Recommendation: To better ensure that DHS complies with TVPRA requirements for training, screening, and transferring UAC to HHS, the Secretary of Homeland Security should direct the Commissioner of U.S. Customs and Border Protection to revise the Form 93 to include indicators or questions that agents and officers should ask UAC to better assess (1) a child's ability to make an independent decision to withdraw his or her application for admission to the United States and (2) credible evidence of the child's risk of being trafficked if returned to his or her country of nationality or last habitual residence.

    Agency: Department of Homeland Security
    Status: Open

    Comments: In September 2015, CBP officials stated that CBP formed a working group in headquarters with representatives from the department's Office of Policy and Office for Civil Rights and Civil Liberties to examine the screening process for UAC. In addition, CBP officials noted that CBP is in the process of convening a similar group in the field. According to CBP officials, the working group meets weekly and is coordinating with nongovernmental organizations and the United Nations High Commissioner for Refugees, among others. As of June 30, 2016, CBP reported that CBP's Office of Field Operations (OFO) and U.S. Border Patrol (BP) have finalized and routed the Form CBP-93 to the OFO Executive Assistant Commissioner and United States Border Patrol Chief for final approval. As of June 2017, the revised CBP Form 93 is still under review and CBP officials estimate that the review process will be completed by December 31, 2017. To fully address this recommendation, CBP should revise the Form 93 to include indicators or questions that CBP officers and Border Patrol agents should ask UAC relative to their ability to make an independent decision and regarding the potential risk of the UAC being trafficked if returned to their country of nationality or last habitual residence.
    Recommendation: To better ensure that DHS complies with TVPRA requirements for training, screening, and transferring UAC to HHS, the Secretary of Homeland Security should direct the Commissioner of U.S. Customs and Border Protection to provide guidance to Border Patrol agents and OFO officers that clarifies how they are to implement the TVPRA requirement to transfer to HHS all Mexican UAC who have fear of returning to Mexico owing to a credible fear of persecution.

    Agency: Department of Homeland Security
    Status: Open

    Comments: In commenting on a draft of our report, DHS indicated that CBP's U.S. Border Patrol (USBP) and Office of Field Operations (OFO) would issue further guidance to agents and officers emphasizing TVPRA transfer procedures for UAC who are nationals or habitual residents of Canada or Mexico and who are victims of a severe form of trafficking in persons. In September 2015, CBP reported that USBP and OFO estimated implementing this additional guidance by the end of calendar year 2015. In January 2016, CBP reported to GAO that, since June 2015, a headquarters level working group had been reviewing CBP's screening process for UAC. According to CBP officials, the activities of this working group will influence the guidance that will be deployed to Border Patrol agents and OFO officers and that USBP and OFO will be working together to develop additional guidance to the field by September 2016. In December 2016, CBP notified GAO that Border Patrol and OFO have partnered with CBP's Office of Training and Development, as well as the Office of Chief Counsel, to develop a distance learning course, tentatively entitled "Processing, Holding, and Transfer of Unaccompanied Alien Children by CBP." According to CBP, this course will be an annual requirement for all CBP agents and officers. As of September 2017, CBP estimates that they will finalize the training module by June 2018. To fully address this recommendation, CBP should ensure that this distance learning training module on how to implement the Trafficking Victims Protection Reauthorization Act of 2008 (TVPRA) criteria is developed and implemented, as required by CBP policy, to all Border Patrol agents and OFO officers.
    Recommendation: To better ensure that DHS complies with TVPRA requirements for training, screening, and transferring UAC to HHS, the Secretary of Homeland Security should direct the Commissioner of U.S. Customs and Border Protection to develop and implement guidance on how Border Patrol agents and OFO officers are to implement the TVPRA requirement to transfer to HHS all Canadian and Mexican UAC who are victims of a severe form of trafficking in persons.

    Agency: Department of Homeland Security
    Status: Open

    Comments: In commenting on a draft of our report, DHS indicated that CBP's U.S. Border Patrol (USBP) and Office of Field Operations (OFO) would issue further guidance to agents and officers emphasizing TVPRA transfer procedures for UAC who are nationals or habitual residents of Canada or Mexico and who are victims of a severe form of trafficking in persons. In September 2015, CBP reported that USBP and OFO estimated implementing this additional guidance by the end of calendar year 2015. In January 2016, CBP reported to GAO that, since June 2015, a headquarters level working group has been reviewing CBP's screening process for UAC. According to CBP officials, the activities of this working group will influence the guidance that will be deployed to Border Patrol agents and OFO officers and that USBP and OFO will be working together to develop additional guidance to the field by September 2016. In December 2016, CBP notified GAO that Border Patrol and OFO have partnered with CBP's Office of Training and Development as well as the Office of Chief Counsel to develop a distance learning course, tentatively entitled "Processing, Holding, and Transfer of Unaccompanied Alien Children by CBP." According to CBP, this course will be an annual requirement for all CBP agents and officers. As of September 2017, CBP estimates that they will finalize the training module by June 2018. To fully address this recommendation, CBP should ensure that this distance learning training module on how to implement the Trafficking Victims Protection Reauthorization Act of 2008 (TVPRA) criteria is developed and implemented, as required by CBP policy, to all Border Patrol agents and OFO officers.
    Recommendation: To better ensure that DHS complies with TVPRA requirements for training, screening, and transferring UAC to HHS, the Secretary of Homeland Security should direct the Commissioner of U.S. Customs and Border Protection to ensure that Border Patrol agents document the basis for their decisions when assessing screening criteria related to (1) an unaccompanied alien child's ability to make an independent decision to withdraw his or her application for admission to the United States, and (2) whether UAC are victims of a severe form of trafficking in persons.

    Agency: Department of Homeland Security
    Status: Open

    Comments: As of December 2015, CBP officials reported that an internal working group charged with assessing UAC screening procedures was considering issues related to independent decision-making and appropriate documentation as it develops a revised screening tool. As of June 30, 2016, CBP reported that CBP's Office of Field Operations (OFO) and U.S. Border Patrol (BP) had finalized and routed a revised CBP Form 93 to the OFO Executive Assistant Commissioner and United States Border Patrol Chief for final approval. As of August 31, 2016, the revised CBP Form 93 was still under review and CBP officials estimated that the review process would be completed by December 31, 2016. In January 2017, CBP notified GAO that the expected completion date for the revised form is April 2017, and that direction to Border Patrol agents on the new form would be delivered by June 2017. In June 2017, CBP told GAO that Border Patrol and other CBP partners were continuing to determine which changes are necessary to the CBP Form 93 and estimated that these efforts would not be completed until December 31, 2017. As of September 2017, CBP reported that these efforts would not be completed until June 2018. To fully address this recommendation, CBP should ensure that Border Patrol agents document the basis for their decisions when assessing screening criteria related to (1) an unaccompanied alien child's ability to make an independent decision to withdraw his or her application for admission to the United States, and (2) whether UAC are victims of a severe form of trafficking in persons.
    Recommendation: To better ensure that DHS complies with TVPRA requirements for training, screening, and transferring UAC to HHS, the Secretary of Homeland Security should direct the Commissioner of U.S. Customs and Border Protection to determine which agents and officers who have substantive contact with UAC, complete the annual UAC training, and ensure that they do so, as required.

    Agency: Department of Homeland Security
    Status: Open

    Comments: On July 1, 2015, the Assistant Commissioner for Field Operations (OFO) disseminated a memorandum to all OFO Field Office Directors regarding the mandatory annual UAC training requirement. The Assistant Commissioner directed all Field Offices to ensure that officers completed the required training by December 31, 2015 (the memo also specified which officers are required to complete the training). On July 31, 2015, the Chief of the U.S. Border Patrol disseminated a memorandum to all Chief Patrol Agents and Directorate Chiefs for dissemination to all uniformed personnel, including supervisors, regarding the mandatory annual UAC training requirement. CBP documentation indicates that CBP implemented a new learning management system mandated by DHS on July 13, 2015, through which online training courses are offered to all CBP employees. Further, in 2016 DHS added a feature to this system that provided the capability to produce reports on courses completed by CBP employees. In April 2017, CBP provided 2016 data on the OFO officers and Border Patrol agents that had completed the required UAC training course. According to the data, 23 percent of OFO officers and 7 percent of Border Patrol agents required to complete the training had not done so. CBP officials stated that they plan to take steps to increase the percent of agents and officers who complete the required training in 2017 and will provide new data to GAO in early 2018. To fully address this recommendation, Border Patrol and OFO should ensure that all required personnel have completed the annual training, as required.
    Recommendation: To help ensure that DHS has complete and reliable data needed to ensure compliance with the UAC time-in-custody requirement under TVPRA and for required reports on UAC time in custody under the Flores Agreement, the Secretary of Homeland Security should require ICE officers to record accurate and reliable data in their automated system when UAC leave ICE custody in order to track the length of time UAC are in ICE custody.

    Agency: Department of Homeland Security
    Status: Open

    Comments: In a July 23, 2015 memo, ICE's Assistant Director for Custody Management, with concurrence from the Acting Assistant Director for Field Operations, provided instructions to all ICE Field Office Directors, Deputy Field Office Directors, and Field Office Juvenile Coordinators (FOJCs) with instructions for processing juveniles, including unaccompanied alien children (UAC). The memo stated that FOJCs or assigned officers must immediately book UAC into ICE's automated system upon the UAC's transfer into ICE's custody (including ICE transportation contractors). The instructions state that no more than 4 hours may elapse without recording the UAC's time in ICE custody. Further, the instructions stated that when ICE transfers UAC to a new location, that FOJCs, or other assigned officers, must also ensure that ICE's automated system is updated to reflect the exact location of the transfer. According to ICE, these instructions are to be included in a juvenile processing handbook that will provide detailed instructions for officers in processing and managing juvenile cases. ICE expects to complete this handbook by June 30, 2016. As of October 2016, the handbook was still being cleared within ICE. To fully implement our recommendation, ICE should require that officers record accurate and reliable data (date and time) in their automated system when UAC leave ICE custody.
    Recommendation: To increase the efficiency and improve the accuracy of the interagency UAC referral and placement process, the Secretaries of Homeland Security and Health and Human Services should jointly develop and implement a documented interagency process with clearly defined roles and responsibilities, as well as procedures to disseminate placement decisions, for all agencies involved in the referral and placement of UAC in HHS shelters.

    Agency: Department of Homeland Security
    Status: Open

    Comments: In September 2015, DHS stated that the department was collaborating with HHS on finalizing a Memorandum of Agreement (MOA) regarding UAC procedures. According to DHS, the MOA is meant to provide a framework for interagency coordination on the responsibilities of the parties in coordinating and establishing procedures, shared goals, and interagency cooperation with respect to UAC. In February 2016, DHS and HHS finalized the MOA. The MOA states that DHS and HHS agree to establish a Joint Concept of Operations (JCO) that should be completed no later than one year following the signing of the MOA. According to the MOA, the JCO should include, among other things, standard protocols for consistent interagency cooperation on the care, processing, and transport of UAC during both steady state operations, as well as in the event the number of UAC exceeds the standard capabilities of the departments to process, transport, and/or shelter with existing resources. As of February 2017, HHS told GAO that HHS and DHS are still in the process of drafting the JCO. To fully address the recommendation, DHS and HHS will need to ensure that the JCO, once finalized and implemented, includes a documented interagency process with clearly defined roles and responsibilities, as well as procedures to disseminate placement decisions, for all agencies involved in the referral and placement of UAC in HHS shelters.
    Recommendation: To increase the efficiency and improve the accuracy of the interagency UAC referral and placement process, the Secretaries of Homeland Security and Health and Human Services should jointly develop and implement a documented interagency process with clearly defined roles and responsibilities, as well as procedures to disseminate placement decisions, for all agencies involved in the referral and placement of UAC in HHS shelters.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: In September 2015, DHS stated that the department was collaborating with HHS on finalizing a Memorandum of Agreement (MOA) regarding UAC procedures. According to DHS, the MOA is meant to provide a framework for interagency coordination on the responsibilities of the parties in coordinating and establishing procedures, shared goals, and interagency cooperation with respect to UAC. In February 2016, DHS and HHS finalized the MOA. The MOA states that DHS and HHS agree to establish a Joint Concept of Operations (JCO) that should be completed no later than one year following the signing of the MOA. According to the MOA, the JCO should include, among other things, standard protocols for consistent interagency cooperation on the care, processing, and transport of UAC during both steady state operations, as well as in the event the number of UAC exceeds the standard capabilities of the departments to process, transport, and/or shelter with existing resources. As of August 2017, HHS told GAO that HHS and DHS are still in the process of drafting the JCO. To fully address the recommendation, DHS and HHS will need to ensure that the JCO, once finalized and implemented, includes a documented interagency process with clearly defined roles and responsibilities, as well as procedures to disseminate placement decisions, for all agencies involved in the referral and placement of UAC in HHS shelters.
    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: Mark L. Goldstein
    Phone: (202) 512-2834

    1 open recommendations
    Recommendation: The Chairman of FCC should evaluate the effectiveness of FCC's accessibility-related public outreach efforts and ensure those efforts incorporate key practices identified in this report, such as defining objectives and establishing process and outcome metrics.

    Agency: Federal Communications Commission
    Status: Open

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

    1 open recommendations
    Recommendation: To enhance and sustain future U.S. participation in the development of international capital standards for insurers, the Secretary of the Treasury should direct the Director of FIO, in consultation with the Federal Reserve and NAIC, to enhance future collaborative interagency efforts by following additional leading practices for collaboration, such as taking steps to sustain leadership over the long term and publicly reporting on their efforts, for example in annual reports.

    Agency: Department of the Treasury
    Status: Open

    Comments: Although Treasury publicly reported on collaboration efforts between the Federal Insurance Office, the Board of Governors of the Federal Reserve System, and state insurance regulators in its most recent annual report, it has not taken other steps to ensure that leadership will be sustained over the long term.
    Director: Mathew J. Scirè
    Phone: (202) 512-8678

    8 open recommendations
    Recommendation: To enhance the effectiveness of its preparations for conducting a retrospective review of its QM regulations, CFPB should complete its plan. The plan should identify what outcomes CFPB will examine to measure the effects of the regulations and the specific metrics, baselines, and analytical methods to be used. Furthermore, to account for and help mitigate the limitations of existing data and the uncertain availability of enhanced datasets, CFPB should include in its plan alternate metrics, baselines, and analytical methods that could be used if data were to remain unavailable.

    Agency: Consumer Financial Protection Bureau
    Status: Open

    Comments: In January 2017, CFPB staff noted that the Bureau produced a high-level research plan in November 2016 and organized a research team for the ATR-QM Assessment. CFPB staff stated that they are working to identify the outcomes CFPB will examine to measure the effects of the regulations, including the specific metrics, baselines, and analytical methods to be used. CFPB staff noted that they have also begun analyzing the data the Bureau has on-hand, planning for the collection of additional data, and drafting a Federal Register notice request for information regarding the plan.
    Recommendation: To enhance the effectiveness of its preparations for conducting a retrospective review of its QM regulations, HUD should develop a plan that identifies the metrics, baselines, and analytical methods to be used. Furthermore, to account for and help mitigate the limitations of existing data and the uncertain availability of enhanced datasets, HUD should include in its plan alternate metrics, baselines, and analytical methods that could be used data were to remain unavailable.

    Agency: Department of Housing and Urban Development
    Status: Open

    Comments: In February 2017, HUD noted that it does not currently collect data on the annual percentage rate (APR) for each loan that would allow for a perfect comparison to the average prime offer rate. According to HUD, its Office of Housing has on its long-term list of systems priorities to collect specific information from the Uniform Closing Data that could be used to conduct such a comparison. However, HUD stated that it has not received adequate funding to meet these systems enhancements. According to HUD, it is considering the feasibility and potential utility of alternative data sources or the use of a proxy in an appropriate methodology. For instance, whether it may be possible to approximate the APR based upon the note rate and information on closing costs that is collected in the current data system, or alternatively, whether the APR could be obtained or approximated through matching Home Mortgage Disclosure Act data for FHA loans.
    Recommendation: To enhance the effectiveness of their preparations for conducting a retrospective review of the QRM regulations, the agencies responsible for the QRM regulations--Federal Deposit Insurance Corporation, Federal Housing Finance Agency, Board of Governors of the Federal Reserve System, HUD, Office of the Comptroller of the Currency, and Securities and Exchange Commission--should develop a plan that identifies the metrics, baselines, and analytical methods to be used and specify the roles and responsibilities of each agency in the review process. Furthermore, to account for and help mitigate limitations of existing data and the uncertain availability of enhanced datasets, the six agencies should include in their plan alternate metrics, baselines, and analytical methods that could be used if data were to remain unavailable.

    Agency: Federal Housing Finance Agency
    Status: Open

    Comments: In January 2017, FHFA informed GAO that SEC had shared its draft plan with the other participating agencies and there was an interagency call to discuss the plan on December 20, 2016. FHFA confirmed that there was an interagency call on that date to discuss the QRM review. FHFA noted that it was developing its own plan, and anticipated that the plan would be completed by June 30, 2017. Depending on changes in the structure of the mortgage market, FHFA stated that it will further update the plan as the agency approaches the start of the official QRM definition review in 2019. As with the 2014 final rule, FHFA staff expected that FHFA's participation will focus on the analysis of Fannie Mae and Freddie Mac residential mortgage data.
    Recommendation: To enhance the effectiveness of their preparations for conducting a retrospective review of the QRM regulations, the agencies responsible for the QRM regulations--Federal Deposit Insurance Corporation, Federal Housing Finance Agency, Board of Governors of the Federal Reserve System, HUD, Office of the Comptroller of the Currency, and Securities and Exchange Commission--should develop a plan that identifies the metrics, baselines, and analytical methods to be used and specify the roles and responsibilities of each agency in the review process. Furthermore, to account for and help mitigate limitations of existing data and the uncertain availability of enhanced datasets, the six agencies should include in their plan alternate metrics, baselines, and analytical methods that could be used if data were to remain unavailable.

    Agency: Department of Housing and Urban Development
    Status: Open

    Comments: In February 2017, HUD stated that it has engaged in preliminary discussions both internally and with the other five partner agencies to the 2014 QRM Joint Regulation: OCC, the Federal Reserve Board, FDIC, FHFA and SEC. Based on GAO's recommendations, HUD stated that it has also conducted initial reviews of existing and potential methodologies and data sources that may inform the review. HUD also noted that as a fundamental matter, FHA insured mortgages are only securitized through the Government National Mortgage Association (GNMA). Both FHA and GNMA have extensive underlying requirements regarding both mortgage terms and conditions as well as requirements related to the securitization of those mortgages. According to HUD, its retrospective review of the QRM rule, in terms of any impact on FHA single family insurance programs, will take into account the existing underlying FHA and GNMA statutes and regulations that already govern those programs.
    Recommendation: To enhance the effectiveness of their preparations for conducting a retrospective review of the QRM regulations, the agencies responsible for the QRM regulations--Federal Deposit Insurance Corporation, Federal Housing Finance Agency, Board of Governors of the Federal Reserve System, HUD, Office of the Comptroller of the Currency, and Securities and Exchange Commission--should develop a plan that identifies the metrics, baselines, and analytical methods to be used and specify the roles and responsibilities of each agency in the review process. Furthermore, to account for and help mitigate limitations of existing data and the uncertain availability of enhanced datasets, the six agencies should include in their plan alternate metrics, baselines, and analytical methods that could be used if data were to remain unavailable.

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

    Comments: In its comment letter on the draft report, OCC indicated that it planned to take GAO's recommendation into account as it monitored mortgage market conditions and prepared for upcoming QRM reviews. OCC stated that it planned to periodically meet with the other agencies to discuss the implications of any trends it observes and coordinate on studies to better focus and support its evaluation of the review factors.
    Recommendation: To enhance the effectiveness of their preparations for conducting a retrospective review of the QRM regulations, the agencies responsible for the QRM regulations--Federal Deposit Insurance Corporation, Federal Housing Finance Agency, Board of Governors of the Federal Reserve System, HUD, Office of the Comptroller of the Currency, and Securities and Exchange Commission--should develop a plan that identifies the metrics, baselines, and analytical methods to be used and specify the roles and responsibilities of each agency in the review process. Furthermore, to account for and help mitigate limitations of existing data and the uncertain availability of enhanced datasets, the six agencies should include in their plan alternate metrics, baselines, and analytical methods that could be used if data were to remain unavailable.

    Agency: Federal Deposit Insurance Corporation
    Status: Open

    Comments: In February 2017, FDIC indicated that it developed a plan that outlines the baseline, data, metrics, and analytical methods that it plans to utilize in the QRM definition review. According to FDIC, the plan also outlines FDIC's commitment to working collaboratively with the other agencies. As a baseline, FDIC plans to use the data, metrics, and analytical methods used in the final rulemaking process as outlined in the Supplementary Information to the credit risk retention (CRR) regulation as well as data and analytical methods that the FDIC currently uses to monitor the mortgage and securitization markets and economy on an ongoing basis. FDIC stated that it continues to plan to coordinate with the other agencies on the QRM definition review by allocating responsibilities based on expertise, data, and other resources within each agency as the agencies did in the CRR rulemaking process.
    Recommendation: To enhance the effectiveness of their preparations for conducting a retrospective review of the QRM regulations, the agencies responsible for the QRM regulations--Federal Deposit Insurance Corporation, Federal Housing Finance Agency, Board of Governors of the Federal Reserve System, HUD, Office of the Comptroller of the Currency, and Securities and Exchange Commission--should develop a plan that identifies the metrics, baselines, and analytical methods to be used and specify the roles and responsibilities of each agency in the review process. Furthermore, to account for and help mitigate limitations of existing data and the uncertain availability of enhanced datasets, the six agencies should include in their plan alternate metrics, baselines, and analytical methods that could be used if data were to remain unavailable.

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

    Comments: In January 2017, the Federal Reserve Board stated that it has an ongoing program to monitor the mortgage and securitization markets as part of its monetary policy, regulatory, and financial stability responsibilities. According to the Federal Reserve, Board staff are continuously researching new data sources, analytical methods, and metrics as part of that program. The Federal Reserve also noted that Board staff with responsibility for implementing this recommendation continue to meet with their counterparts at other agencies.
    Recommendation: To enhance the effectiveness of their preparations for conducting a retrospective review of the QRM regulations, the agencies responsible for the QRM regulations--Federal Deposit Insurance Corporation, Federal Housing Finance Agency, Board of Governors of the Federal Reserve System, HUD, Office of the Comptroller of the Currency, and Securities and Exchange Commission--should develop a plan that identifies the metrics, baselines, and analytical methods to be used and specify the roles and responsibilities of each agency in the review process. Furthermore, to account for and help mitigate limitations of existing data and the uncertain availability of enhanced datasets, the six agencies should include in their plan alternate metrics, baselines, and analytical methods that could be used if data were to remain unavailable.

    Agency: United States Securities and Exchange Commission
    Status: Open

    Comments: In January 2017, SEC staff stated that they had developed a preliminary review plan for the QRM rule in December 2016. SEC staff noted that although the review plan describes several proposed analytical approaches, the precise analytical approach to review the mortgage market conditions and the definition of QRM will depend on future data availability, future mortgage market conditions, and the role of Fannie Mae, Freddie Mac, and other participants in those markets at that time. To prepare for this review, SEC staff noted that they intend to meet on a periodic basis with the staff of the other agencies to share the results of the analyses discussed above, understand the analyses being performed by the other agencies, and discuss what additional data or analyses may be helpful. As part of these discussions, SEC staff stated that the agencies will likely divide responsibilities for conducting the review according to agency expertise and resources, consistent with each agency's statutory authority and role.
    Director: David Powner
    Phone: (202) 512-9286

    5 open recommendations
    Recommendation: In order to institutionalize sound IT management practices and build FSA's IT management capacity while improving service to the Nation's farmers and ranchers, the Secretary of Agriculture should direct the FSA Administrator to establish and implement an improvement plan to guide the agency in adopting recognized best practices and following agency policy.

    Agency: Department of Agriculture
    Status: Open

    Comments: FSA developed a Strategic IT Roadmap to assist the agency's business and IT leadership in prioritizing IT investments. In addition, FSA stated that it will develop and document a comprehensive improvement plan that is to delineate tactical steps, timelines, and performance metrics to track incremental progress in adopting recognized best practices and program management capabilities. We will continue to monitor the agency's progress in documenting and implementing its improvement plan.
    Recommendation: In order to institutionalize sound IT management practices and build FSA's IT management capacity while improving service to the Nation's farmers and ranchers, the Secretary of Agriculture should direct the FSA Administrator to adhere to recognized best practices and agency policy in developing and managing system requirements before proceeding with any further system development to deliver previously envisioned MIDAS functionality. Specifically, the Administrator should ensure that requirements are complete, unambiguous, and prioritized; commitment to requirements is obtained through a formal requirements baseline; differences (or gaps) between the requirements and capabilities of the intended solution (including commercial off-the-shelf solutions) are analyzed; strategies to address any gaps are developed; and requirements are traced forward and backward among development products.

    Agency: Department of Agriculture
    Status: Open

    Comments: FSA reported that it will improve the rigor and adherence to requirements management processes for all IT projects, utilizing processes and tools that will support the integrity of the requirements throughout the lifecycle, to ensure that requirements are complete, formally baselined, gaps are analyzed, and fully traceable forward and backward. FSA also noted that it is pursuing an enhanced, more comprehensive governance structure that will further support its commitment to increasing rigor and adherence to defined requirements management processes. We will continue to monitor the agency's implementation of these efforts.
    Recommendation: In order to institutionalize sound IT management practices and build FSA's IT management capacity while improving service to the Nation's farmers and ranchers, the Secretary of Agriculture should direct the FSA Administrator to adhere to recognized best practices and agency policy in planning and monitoring projects. Specifically, the Administrator should ensure that project plans include predefined expectations for cost, schedule, and deliverables before proceeding with any further system development; updates to the project plan are made through change control processes; and progress against the project plan, including work performed by contractors, is monitored.

    Agency: Department of Agriculture
    Status: Open

    Comments: FSA noted that it began an initiative to improve the agency's use of capital planning guidance from the Office of Management and Budget and would prepare corrective action plans to address identified weaknesses in fiscal year 2016. FSA also noted that it was conducting a series of training classes on capital planning and IT project management across the agency, developing a risk management program, and strengthening the use of earned value management. We will continue to monitor the agency's progress on its project planning efforts.
    Recommendation: In order to institutionalize sound IT management practices and build FSA's IT management capacity while improving service to the Nation's farmers and ranchers, the Secretary of Agriculture should direct the FSA Administrator to adhere to recognized best practices and agency policy in system testing. Specifically, the Administrator should establish well-defined test plans before proceeding with any further system development, and ensure that testing of (a) individual system components, (b) the integration of system components, and (c) the end-to-end system are conducted.

    Agency: Department of Agriculture
    Status: Open

    Comments: FSA stated that going forward the agency will adhere to recognized best practices and agency policy in pursuing consistent or increased rigor around system testing. The agency noted that it plans to demonstrate that its testing capabilities are consistent and repeatable across all FSA IT projects. We will continue to monitor the agency's implementation of these efforts.
    Recommendation: In order to institutionalize sound IT management practices and build FSA's IT management capacity while improving service to the Nation's farmers and ranchers, the Secretary of Agriculture should direct the FSA Administrator to adhere to recognized best practices and agency policy in executive-level IT governance before proceeding with any further system development. Specifically, an executive-level governance board should (1) review and approve a comprehensive business case that includes a life cycle cost estimate, a cost-benefit analysis, and an analysis of alternatives for proposed solutions that are to provide former MIDAS requirements prior to their implementation; (2) ensure that any programs that are to accommodate former MIDAS requirements are fully implementing the IT program management disciplines and practices identified in this report; (3) conduct a post-implementation review and document lessons learned for the MIDAS investment; and (4) reassess the viability of the MIDAS technical solution before investing in further modernization technologies.

    Agency: Department of Agriculture
    Status: Open

    Comments: FSA stated that, as part of its organizational transformation efforts, the CIO is evaluating its governance structure and updating the charter for the agency-wide IT investment review board with the support of the agency's Executive Leadership Council. FSA also noted that it will adhere to the department's governance framework and processes. We will continue to monitor the agency's implementation of these efforts and how they address our recommendation.
    Director: Clark, Cheryl E
    Phone: (202) 512-9377

    6 open recommendations
    Recommendation: The Commissioner of IRS should direct the appropriate IRS officials to develop and implement agency-wide procedures to routinely monitor the accuracy of penalties recorded in taxpayer accounts to timely detect and correct errors.

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

    Comments: During fiscal year 2015, IRS conducted a trial quality review to evaluate the accuracy of penalty assessments recorded in a sample of taxpayer accounts and took action to address the errors it identified. Based on its trial review, IRS developed procedures for performing this type of review in June 2016 and informed us that it would formalize procedures in the IRM to include routine monitoring and testing of the accuracy of penalty assessments in taxpayer accounts. However, as of September 30, 2016, IRS had not implemented these procedures or documented them in the IRM. We will continue to evaluate IRS's actions to address this recommendation during our fiscal year 2017 audit.
    Recommendation: The Commissioner of IRS should direct the appropriate IRS officials to determine the reason(s) why taxpayer assistance centers (TAC) managers and personnel did not consistently comply with existing Internal Revenue Manual (IRM) requirements that TAC managers and personnel (1) perform and document reviews of the Follow-Up Review Log by the last day of the following month, (2) maintain control copies of transmittal forms, and (3) ship taxpayer receipts and information via traceable overnight mail and, based on this determination, establish a process to better enforce compliance with these requirements.

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

    Comments: IRS's efforts to address this recommendation are ongoing. IRS stated that it has performed a study of the causes of noncompliance with the IRM requirements and will complete all related corrective actions by May 2017. We will continue to evaluate IRS's actions to address this recommendation during our fiscal year 2017 audit.
    Recommendation: The Commissioner of IRS should update the IRM to require managers to reconcile transmittal forms with the Follow-Up Review Log to reasonably assure that personnel are properly entering transmittal forms into the log and are appropriately documenting follow-up on unacknowledged transmittals of taxpayer receipts and information.

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

    Comments: While IRS updated the IRM in April 2016 to require TAC managers to (1) perform a semiannual reconciliation of document transmittal forms to the associated Follow-Up Review Log to monitor employee compliance with IRM requirements and (2) document this reconciliation on Form 14698, Field Assistance Taxpayer Assistance Centers Remittance and Non-Remittance Log Reconciliation, our fiscal year 2016 audit testing identified instances where the use of the form was not fully implemented at the TACs we visited. Further, we continued to identify instances where TAC employees did not always (1) track document transmittals on the Follow-up Review Log and (2) follow up on late acknowledgments timely. In one instance, we found that TAC personnel did not document on the log the actions that were taken for a package that was lost; however, the manager had completed a review of the Follow-up Review Log. We will continue to evaluate the results of IRS's corrective actions during our fiscal year 2017 audit.
    Recommendation: The Commissioner of IRS should direct the appropriate IRS officials to establish a process to ensure that the requirement for unauthorized access awareness training is explicitly communicated to non-IRS contractors who have unescorted access to IRS facilities.

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

    Comments: IRS's efforts to address this recommendation are ongoing. IRS stated that by July 2017, it will partner with FPS and GSA to establish a process to help ensure that all contractors who require unescorted access are first approved for interim or final staff-like access and complete mandatory information protection and security awareness training within 10 business days of approved staff-like access. We will continue to evaluate IRS's actions to address this recommendation during our fiscal year 2017 audit.
    Recommendation: The Commissioner of IRS should direct the appropriate IRS officials to establish procedures to monitor whether non-IRS contractors with unescorted physical access to IRS facilities are receiving unauthorized access awareness training.

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

    Comments: IRS's efforts to address this recommendation are ongoing. IRS stated that by July 2017, it will send out a communication to its FMSS field offices that will include SOPs for monitoring training and acquiring unauthorized access awareness training documentation for each non-IRS contract employee. We will continue to evaluate IRS's actions to address this recommendation during our fiscal year 2017 audit.
    Recommendation: The Commissioner of IRS should direct the appropriate IRS officials to determine why staff did not consistently comply with IRS's existing requirements for the final candling of receipts at service center campuses and lockbox banks, including logging remittances found during final candling on the final candling log at the time of discovery, safeguarding the remittances at the time of discovery, transferring the remittances to the deposit unit promptly, and passing one envelope at a time over the light source, and based on this determination, establish a process to better enforce compliance with these requirements.

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

    Comments: IRS's efforts to address this recommendation are ongoing. IRS stated that by July 2017, it will identify and analyze the risks associated with candling at the SCCs and lockbox banks, along with any mitigating factors, to determine if further actions are warranted. We will continue to evaluate IRS's actions to address this recommendation during our fiscal year 2017 audit.
    Director: Thomas Melito
    Phone: (202) 512-9601

    1 open recommendations
    Recommendation: The Secretary of State should reconsider State's INKSNA process to ensure that it (1) complies with INKSNA's 6-month reporting cycle, and (2) minimizes delays in its ability to opt to impose sanctions.

    Agency: Department of State
    Status: Open

    Comments: In its written comments on the draft report, the Department of State concurred with our recommendation while expressing concerns about what it referred to as the inherent difficulties of producing INKSNA reports every six months as required by law. In a July 2016 letter, State noted that it had worked to minimize delays in its ability to impose sanctions pursuant to INKSNA reports and that it aims to eventually comply with INKSNA's six-month reporting cycle as it clears the existing backlog of INKSNA cases. Moreover, it noted that State had transmitted three INKSNA reports covering three years of activity (the latest covering calendar year 2013) within the last 18 months as evidence that it was making progress towards meeting the GAO recommendation. GAO will continue monitoring State's efforts to fully implement the recommendation.
    Director: Brenda S. Farrell
    Phone: (202) 512-3604

    1 open recommendations
    Recommendation: To improve the military whistleblower reprisal investigation process and oversight of such investigations, the Secretary of Defense should work in coordination with the Department of Defense Inspector General (DODIG) to direct the services to follow standardized investigation stages and issue guidance clarifying how the stages are defined.

    Agency: Department of Defense
    Status: Open

    Comments: As of August 2016, this recommendation remains open. Officials from DOD Inspector General, Whistleblower Reprisal Investigations Directorate provided GAO with an update to this recommendation August 11, 2016. Although DOD concurred with this recommendation in the draft and final report, they stated that DODIG is not empowered in its oversight capacity to direct the services to follow standardized stages. However, these same officials noted that they are currently working with the military services through an established working group to standardize investigation stages and develop guidance for its implementation across the services by the end of 2016. If completed, we believe that these actions will meet the intent of our recommendation by helping to DODIG to better ensure consistent program implementation and equal treatment of all servicemember complaints.
    Director: Maurer, Diana C
    Phone: (202) 512-9627

    2 open recommendations
    Recommendation: To ensure the timely expenditure of VOCA grant funds and thereby limit the carryover of unexpended grant balances, minimize the need for multiple grant extensions, and strengthen OJJDP's capacity to collect and assess grantee performance information, the Assistant Attorney General for OJP should work with the Administrator of OJJDP to conduct a study to examine whether any of its administrative processes contribute to unnecessary delays in grantees' ability to expend VOCA funds within the established 12-month project period and make modifications to these processes as appropriate.

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

    Comments: In April 2015, we found that OJJDP had several administrative review and approval processes in place that had contributed to delays in grantees' ability to begin spending their award funds. For instance, grantees could not access their funds until OJJDP had completed its internal review of grantees' budgets--a step that had taken more than 2 months, on average, after the grantees' project period had begun. We recommended that OJP examine its processes and, if appropriate, make modifications to prevent unnecessary delays in grantees' ability to expend VOCA funds within the established project period. In March 2017, OJP reported that its Office of Audit, Assessment and Management (OAAM), worked with OJJDP to complete an assessment to determine the impact of administrative processes on VOCA awards. Focusing on VOCA grants awarded in fiscal years 2010 through 2015, OAAM assessed a number of factors, including (1) the average timeframe for approval of budget reviews; (2) the average timeframe for approval of conference cost requests, and (3) the number of no-cost extensions granted. OJP reported that OAAM continues to work with OJJDP to review documentation to support implementation of process improvements to address the issues the assessment identified. OAAM anticipates issuing a report by March 31, 2017 to OJP's Acting Assistant Attorney General to summarize the results of the assessment and provide updates on the process improvements OJJDP has begun to implement. Examining the delays associated with its administrative review processes and making modifications as necessary will help OJP ensure the effective administration and timely use of grant funds.
    Recommendation: To ensure the timely expenditure of VOCA grant funds and thereby limit the carryover of unexpended grant balances, minimize the need for multiple grant extensions, and strengthen OJJDP's capacity to collect and assess grantee performance information, the Assistant Attorney General for OJP should work with the Administrator of OJJDP to, considering the results of this study, examine whether the current 12-month project period is realistic in light of any administrative processes that cause delay but cannot be modified and extend the project period if necessary.

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

    Comments: In April 2015, we found that VOCA grant activities were not being completed within the time parameters OJJDP established for the grant program, and that this may affect the ability of grantees to complete their grant goals and objectives. Specifically, we found that for the 28 VOCA grants that OJJDP awarded from fiscal years 2010 through 2013, grantees had expended less than 20 percent, on average, of each grant they received during the original 12-month project period. In particular, we found that OJJDP's processes for reviewing grantees' budgets and conference planning requests were contributing to delays in grantees' ability to begin spending their funds. We recommended that OJP examine whether 12 months is an appropriate project period length to ensure that VOCA grantees are well positioned to fully expend their grant funds. In March 2017, OJP reported that its Office of Audit, Assessment and Management (OAAM), worked with OJJDP to complete an assessment to determine the impact of administrative processes on VOCA awards. Focusing on VOCA grants awarded in fiscal years 2010 through 2015, OAAM assessed a number of factors, including (1) the average timeframe for approval of budget reviews; (2) the average timeframe for approval of conference cost requests, and (3) the number of no-cost extensions granted. OJP reported that OAAM continues to work with OJJDP to review documentation to support implementation of process improvements to address the issues the assessment identified. OAAM anticipates issuing a report by March 31, 2017 to OJP's Acting Assistant Attorney General to summarize the results of the assessment and provide updates on the process improvements OJJDP has begun to implement. Once OJJDP examines its administrative delays, makes any necessary changes, and reviews the original project period length, OJP will be better positioned to ensure that grantees have an appropriate period in which to expend VOCA grant awards.
    Director: Lori Rectanus
    Phone: (202) 512-2834

    1 open recommendations
    Recommendation: To better understand attributable costs for individual Parcel Select NSAs, the Postmaster General should direct the appropriate staff to identify and implement cost-effective methods, such as using a sample, to collect and study information on the costs of delivering Parcel Select packages of varying characteristics in order to develop contract-specific attributable cost estimates.

    Agency: United States Postal Service
    Status: Open

    Comments: USPS developed analysis in response to this recommendation by using a proxy for package dimension rather than a sample of customer-specific dimension data, as GAO recommended. The assumptions used in the methodology by USPS result in only minor cost differences regardless of the dimension or weight of packages shipped under individual Parcel Select NSAs. As of June 13, 2017, this recommendation remains open pending additional discussions with USPS about its methodology and results.
    Director: Zina Merritt
    Phone: (202) 512-5257

    2 open recommendations
    Recommendation: To help ensure that the Air Force is properly retaining items and accurately reporting its amount of retention stock and excess inventory in accordance with DOD guidance, and not spending resources to store unneeded inventory, the Secretary of the Air Force should direct the Commander, Air Force Materiel Command, to begin performing contingency retention reviews for those items, valued at about $2.6 billion, that it already knows should not be retained as economic retention stock so that it can identify and promptly dispose of inventory that is not needed.

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

    Comments: As of August 2017, the Air Force has not completed the review of all of the necessary items to address the recommendation. We will continue to monitor the Air Force's actions to fully address this implementation.
    Recommendation: To help ensure that the Navy has adequate oversight of on-order excess inventory termination decisions and necessary performance measures consistent with DOD guidance, the Secretary of the Navy should direct the Commander, Naval Supply Systems Command, to incorporate the graduated management reviews and the ability to track and review the reasons for not canceling and modifying on-order excess items into its automated termination module that is under development.

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

    Comments: As of September 2017, Naval Supply Systems Command plans to incorporate graduated management reviews and the ability to track and review the reason for not canceling and modifying on-order excess items into its automated termination module that is under development and being implemented. However, fiscal year 2019 is the best estimate for full implementation of such capabilities into the automated termination module, according to Naval Supply Systems Command officials.
    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: John Neumann
    Phone: (202) 512-3841

    1 open recommendations
    Recommendation: To ensure full compliance with SBIR and STTR spending and reporting requirements, the SBA Administrator should assess the methodology reporting requirement to determine whether it generates adequate information for SBA to analyze the accuracy of agencies' calculations of their extramural R&D. If SBA finds that the information is inadequate, SBA should update its guidance to require adequate information.

    Agency: Small Business Administration
    Status: Open

    Comments: In April 2016, SBA proposed expanded guidance to agencies regarding their annual methodology reports in its update to the program policy directives. The proposed guidance required agencies to include an explanation of the calculation of the total extramural research or research and development, an itemization of excluded programs, and an explanation of why the program was excluded, as well as a review of the agency's compliance with the funding requirement for the prior fiscal year and a funding plan for the current fiscal year for how the agency plans to meet or exceed the year's expected minimum obligations requirement. However, according to SBA officials, in January 2017, the policy directive was withdrawn from the Office of Management and Budget and is under further internal consideration in light of a recent executive order. As of April 2017, SBA has not established a time frame for publication of the final policy directive.
    Director: Katherine M. Iritani
    Phone: (202) 512-7114

    3 open recommendations
    including 2 priority recommendations
    Recommendation: To improve CMS's oversight of Medicaid payments, the Administrator of CMS should take steps to ensure that states report accurate provider-specific payment data that include accurate unique national provider identifiers (NPI).

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

    Comments: HHS concurred with GAO's recommendation. As of September 2016, CMS has not provided additional information showing that the recommendation has been implemented. GAO considers it to be open. We will update the status of this recommendation when we receive additional information.
    Recommendation: To improve CMS's oversight of Medicaid payments, the Administrator of CMS should develop a policy establishing criteria for when such payments at the provider level are economical and efficient.

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

    Comments: HHS concurred with GAO's recommendation and as of October 2016 was evaluating ways to improve its oversight, including gathering information from states to better inform future policies. In November 2016, CMS plans to publish a proposed rule for public comment to improve the oversight of supplemental payments made to individual providers. Supplemental payments are large lump sum payments that most states make to certain providers and are not based on claims for services provided. According to CMS, the proposed rule will establish criteria for determining the economy and efficiency of Medicaid payments made to individual providers.
    Recommendation: To improve CMS's oversight of Medicaid payments, the Administrator of CMS should, once criteria are developed, develop a process for identifying and reviewing payments to individual providers in order to determine whether they are economical and efficient.

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

    Comments: HHS concurred with GAO's recommendation and as of October 2016 was evaluating ways to improve its oversight, including gathering information from states to better inform future policies. In November 2016, CMS plans to publish a proposed rule for public comment to improve the oversight of supplemental payments made to individual providers. According to CMS, the proposed rule will establish a process for identifying and reviewing payments to individual providers to determine if these payments meet the criteria of economy and efficiency established by the rule.
    Director: David A. Powner
    Phone: (202) 512-9286

    1 open recommendations
    Recommendation: To improve the effectiveness of OMB streamlining efforts and ensure agency CIOs are better able to carry out their responsibilities in managing IT, including implementing OMB's IT reform initiatives, the Director of OMB should direct the Federal CIO, in collaboration with agency CIOs, to ensure there is a common understanding with agency CIOs on the priority of the current reporting requirements and related IT reform initiatives. This should include addressing underlying reasons cited by CIOs regarding the usefulness of requirements, including when department priorities are reportedly different than OMB's and the burdensome and duplicative nature of requirements.

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

    Comments: The Office of Management and Budget (OMB) neither agreed or disagreed with our recommendation. Subsequently, OMB has taken steps to address some aspects of our recommendation. Specifically, in January 2017, OMB worked with the Chief Information Officer (CIO) Council to issue a report entitled "State of Federal Information Technology (SOFIT)" which outlined current IT trends and their key challenges, and made recommendations to improve implementation efforts. Notably, the report also identified differences in priorities between OMB and agency CIOs on key IT reform initiatives and the need for improved reporting requirements. In addition, in June 2017, OMB staff reported that they met the CIO and head of each agency this past spring regarding their priorities and challenges. While these are positive steps toward ensuring a common understanding of these initiatives and reporting requirements, OMB still needs to take action to address the underlying reasons for these differences in priorities and reduce burdensome and duplicative requirements. Until OMB takes action in these areas, there is a risk that key IT reform initiatives may not fully succeed. We will continue to evaluate OMB's progress in addressing our recommendation.
    Director: David C. Trimble
    Phone: (202) 512-3841

    1 open recommendations
    Recommendation: To enhance the usefulness of NNSA's future reports to Congress describing the costs and benefits of its competition of M&O contracts under the requirements contained in Section 3121 of the National Defense Authorization Act for fiscal year 2013, as amended, the NNSA Administrator should take steps to ensure that future reports reflect DOE's information quality guidelines, federal cost accounting standards, and GAO's best practices guidance relevant to the clear and complete presentation of information on each of the required topics. In particular, future reports should clearly and completely describe costs and benefits, including the agency's expectations, as well as the associated analysis, assumptions, information sources, and key limitations and uncertainties about costs and benefits described. The description of uncertainties should include key excluded or unspecified costs and benefits, such as those that are anticipated but not fully known at the time of report writing.

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

    Comments: NNSA recently awarded an M&O contract for Sandia NL. NNSA will have to produce a report on the costs and benefits of its competition, which will need to be delivered in early spring, 2017. Upon delivery to Congress, GAO will be able to assess whether NNSA fulfilled this recommendation.
    Director: Brenda S. Farrell
    Phone: (202) 512-3604

    6 open recommendations
    Recommendation: To improve DOD's ability to prevent sexual assaults of male servicemembers, to increase its responsiveness to male servicemembers who are sexually assaulted, and to help DOD's sexual assault prevention and response program realize the full benefit of the data it collects on sexual assault incidents, the Secretary of Defense should direct the Under Secretary of Defense for Personnel and Readiness, in collaboration with the Secretaries of the military services, to develop a plan for data-driven decision making to prioritize program efforts.

    Agency: Department of Defense
    Status: Open

    Comments: DOD was contacted on July 26, 2016 for an update on efforts to address this recommendation and responded that they are working on the report required by the NDAA on male victims of sexual assault and they believe that the report will, at a minimum, take some steps to address this recommendation. DOD also noted that the report required by the NDAA is due in the first quarter of FY 17 and that they will provide us with a copy once it has been approved. We will provide updated information when we confirm any actions the agency has taken in response to this recommendation.
    Recommendation: To improve DOD's ability to prevent sexual assaults of male servicemembers, to increase its responsiveness to male servicemembers who are sexually assaulted, and to address challenges faced by male servicemembers as DOD continues to seek to transform its culture to address sexual assault, the Secretary of Defense should direct the Under Secretary of Defense for Personnel and Readiness, in collaboration with the Secretaries of the military services, to develop clear goals with associated metrics to drive the changes needed to address sexual assaults of males and articulate these goals, for example in the department's next sexual assault prevention strategy.

    Agency: Department of Defense
    Status: Open

    Comments: DOD was contacted on July 26, 2016 for an update on efforts to address this recommendation and responded that they are working on the report required by the NDAA on male victims of sexual assault and they believe that the report will, at a minimum, take some steps to address this recommendation. DOD also noted that the report required by the NDAA is due in the first quarter of FY 17 and that they will provide us with a copy once it has been approved. We will provide updated information when we confirm any actions the agency has taken in response to this recommendation.
    Recommendation: To improve DOD's ability to prevent sexual assaults of male servicemembers, to increase its responsiveness to male servicemembers who are sexually assaulted, and to address challenges faced by male servicemembers as DOD continues to seek to transform its culture to address sexual assault, the Secretary of Defense should direct the Under Secretary of Defense for Personnel and Readiness, in collaboration with the Secretaries of the military services, to include information about the sexual victimization of males in communications to servicemembers that are used to raise awareness of sexual assault and the department's efforts to prevent and respond to it.

    Agency: Department of Defense
    Status: Open

    Comments: DOD was contacted on July 26, 2016 for an update on efforts to address this recommendation and responded that they are working on the report required by the NDAA on male victims of sexual assault and they believe that the report will, at a minimum, take some steps to address this recommendation. DOD also noted that the report required by the NDAA is due in the first quarter of FY 17 and that they will provide us with a copy once it has been approved. We will provide updated information when we confirm any actions the agency has taken in response to this recommendation.
    Recommendation: To improve DOD's ability to prevent sexual assaults of male servicemembers, to increase its responsiveness to male servicemembers who are sexually assaulted, and to address challenges faced by male servicemembers as DOD continues to seek to transform its culture to address sexual assault, the Secretary of Defense should direct the Under Secretary of Defense for Personnel and Readiness, in collaboration with the Secretaries of the military services, to revise sexual assault prevention and response training to more comprehensively and directly address the incidence of male servicemembers being sexually assaulted and how certain behavior and activities--like hazing--can constitute a sexual assault.

    Agency: Department of Defense
    Status: Open

    Comments: DOD was contacted on July 26, 2016 for an update on efforts to address this recommendation and responded that they are working on the report required by the NDAA on male victims of sexual assault and they believe that the report will, at a minimum, take some steps to address this recommendation. DOD also noted that the report required by the NDAA is due in the first quarter of FY 17 and that they will provide us with a copy once it has been approved. We will provide updated information when we confirm any actions the agency has taken in response to this recommendation.
    Recommendation: To improve DOD's ability to prevent sexual assaults of male servicemembers, to increase its responsiveness to male servicemembers who are sexually assaulted, and to help ensure that all of DOD's medical and mental health providers are generally aware of any gender-specific needs of sexual assault victims, and that victims are provided the care that most effectively meets those needs, the Assistant Secretary of Defense for Health Affairs should, in collaboration with the services' Surgeons General, systematically evaluate the extent to which differences exist in the medical and mental health-care needs of male and female sexual assault victims, and the care regimen, if any, that will best meet those needs.

    Agency: Department of Defense: Office of the Assistant Secretary of Defense (Health Affairs)
    Status: Open

    Comments: DOD was contacted on July 26, 2016 for an update on efforts to address this recommendation and responded that they are working on the report required by the NDAA on male victims of sexual assault and they believe that the report will, at a minimum, take some steps to address this recommendation. DOD also noted that the report required by the NDAA is due in the first quarter of FY 17 and that they will provide us with a copy once it has been approved. We will provide updated information when we confirm any actions the agency has taken in response to this recommendation.
    Recommendation: To improve DOD's ability to prevent sexual assaults of male servicemembers, to increase its responsiveness to male servicemembers who are sexually assaulted, and to help ensure that all of DOD's medical and mental health providers are generally aware of any gender-specific needs of sexual assault victims, and that victims are provided the care that most effectively meets those needs, the Assistant Secretary of Defense for Health Affairs should, in collaboration with the services' Surgeons General, develop and issue guidance for the department's medical and mental health providers--and other personnel, as appropriate--based on the results of this evaluation that delineates these gender-specific distinctions and the care regimen that is recommended to most effectively meet those needs.

    Agency: Department of Defense: Office of the Assistant Secretary of Defense (Health Affairs)
    Status: Open

    Comments: DOD was contacted on July 26, 2016 for an update on efforts to address this recommendation and responded that they are working on the report required by the NDAA on male victims of sexual assault and they believe that the report will, at a minimum, take some steps to address this recommendation. DOD also noted that the report required by the NDAA is due in the first quarter of FY 17 and that they will provide us with a copy once it has been approved. We will provide updated information when we confirm any actions the agency has taken in response to this recommendation.
    Director: Michele Mackin
    Phone: (202) 512-4841

    1 open recommendations
    Recommendation: In order to help ensure consistent, effective oversight of DHS's acquisition programs, and to make the CASR more useful, starting with the report reflecting fiscal year 2015 program data, the Secretary of DHS should adjust the CASR to do the following: (1) report an individual rating for each program's cost, schedule, and technical risks; (2) report a best estimate of procurement quantities or indicate why this is not applicable, as appropriate; (3) report all programs' significant changes in acquisition cost, quantity, or schedule from the previous CASR report by determining a means to account for programs that lack acquisition program baselines; (4) report major program events that are included in acquisition program baselines, such as scheduled acquisition decision events; and (5) report the level at which the program's life-cycle cost estimate was approved.

    Agency: Department of Homeland Security
    Status: Open

    Comments: DHS concurred with this recommendation, and took some actions to address it. The Office of Program Accountability and Risk Management (PARM) updated its template for the Comprehensive Acquisition Status Report (CASR) to reflect the following changes: individual ratings for each program's cost, schedule, and technical risks; significant changes in programs' acquisition cost, quantity, or schedule; and major events included in the acquisition program baselines. In addition, PARM intended to revise the reporting information for the level at which a program's life-cycle cost estimate was approved and its estimate of procurement quantities. However, the 2017 Consolidated Appropriations Act discontinued the requirement to submit the CASR with future budget requests and DHS did not submit one for 2017. Recently introduced legislation would reestablish the CASR requirement and we will revisit this recommendation pending the outcome of that legislation.
    Director: Johana Ayers
    Phone: (202) 512-5741

    2 open recommendations
    Recommendation: To help manage the risks from changes in conference participation and any potential effects on the defense S&T enterprise, the Secretary of Defense should direct the Assistant Secretary of Defense for Research and Engineering, in consultation with the Office of the DCMO, to develop a plan to analyze and periodically reevaluate the risks from changes in participation at S&T conferences for any potential effects on DOD's ability to meet its scientific mission, including identifying and collecting additional information needed to conduct this analysis.

    Agency: Department of Defense
    Status: Open

    Comments: In September 2015, DOD updated its conference approval guidelines. According to DOD, these guidelines were designed to facilitate conference participation and attendance by DOD employees. The updated guidelines now treat conference attendance as Temporary Duty/Temporary Assigned Duty, and delegate approval authority to the lowest level possible. However, DOD has not yet implemented a requirement to develop a plan and periodically reevaluate the risks from changes in participation at S&T conferences as of June 2016 because officials in the Office of the Deputy Chief Management Officer believe this recommendation in GAO-15-278 is no longer applicable as a result of its updated conference approval guidelines. We disagree and believe this recommendation continues to have merit in order for DOD to better understand and manage the risks to achieving its S&T mission from any future changes in conference participation, and to determine if any future actions to adjust its conference approval guidelines are warranted.
    Recommendation: To help manage the risks from changes in conference participation and any potential effects on the defense S&T enterprise, the Secretary of Energy should direct the Administrator of NNSA and the relevant national lab directors, in consultation with DOE's Office of Management, to develop a plan to analyze and periodically reevaluate the risks from changes in participation at S&T conferences for any potential effects on NNSA's ability to meet its scientific mission, including identifying and collecting additional information needed to conduct this analysis.

    Agency: Department of Energy
    Status: Open

    Comments: In August 2015, DOE updated its conference management policies and procedures to, among other things, expedite the conference attendance approval process by establishing timeframes for review and approval. According to DOE, as of September 2016, streamlining the conference approval process eliminates the need to periodically evaluate risks from changes in participation at S&T conferences. We disagree and believe this recommendation continues to have merit in order for DOE to better understand and manage the risks to achieving its S&T mission from any future changes in conference participation, and to determine if any future actions to adjust its conference approval guidelines are warranted.
    Director: Mike Sullivan
    Phone: (202) 512-4841

    6 open recommendations
    Recommendation: To improve DOD's ability to collect and maintain reliable data on its acquisitions, the Secretary of Defense should direct the Under Secretary of Defense for Acquisition, Technology, and Logistics, in consultation with DOD components, to establish guidelines on what constitutes a "current" ACAT II or III program for reporting purposes; the types of programs, if any, that do not require ACAT designations; and whether the rules for identifying current MDAPs would be appropriate for ACAT II and III programs.

    Agency: Department of Defense
    Status: Open

    Comments: In September 2015, the Office of the Assistant Secretary of Defense for Acquisition requested that DOD components review existing policies and determine whether they needed to be altered or supplemented to facilitate data collection and reporting on ACAT II and III programs. In November 2016, the Office of the Under Secretary of Defense for Acquisition, Technology, and Logistics stated that, based on the results of these reviews, it does not plans to take any action to implement this recommendation. However, a planned DOD IG review in fiscal year 2018 could lead to further action on this recommendation.
    Recommendation: To improve DOD's ability to collect and maintain reliable data on its acquisitions, the Secretary of Defense should direct the Under Secretary of Defense for Acquisition, Technology, and Logistics, in consultation with DOD components, to determine what metrics should be used and what data should be collected on ACAT II and III programs to measure cost and schedule performance; and whether the use of DAMIR and the MDAP selected acquisition report format may be appropriate for collecting data on ACAT II and III programs.

    Agency: Department of Defense
    Status: Open

    Comments: In November 2016, the Office of the Under Secretary of Defense for Acquisition, Technology, and Logistics reviewed information on DOD component efforts to collect data on the cost and schedule performance of ACAT II and III programs and stated that it does not plan to take any action to implement this recommendation. However, a planned DOD IG review in fiscal year 2018 could lead to further action on this recommendation.
    Recommendation: To improve DOD's ability to collect and maintain reliable data on its acquisitions, the Secretary of Defense should direct the Secretaries of the Air Force, Army, and Navy and the Commander of SOCOM to assess the reliability of data collected on ACAT II and III programs and work with PEOs to develop a strategy to improve procedures for the entry and maintenance of data.

    Agency: Department of Defense
    Status: Open

    Comments: In September 2015, the Office of the Assistant Secretary of Defense for Acquisition requested that DOD components evaluate the data they collect on ACAT II and III programs, report on their assessment of the data's reliability, and provide an update on their plans to improve the availability and quality of the data. In November 2016, the Office of the Under Secretary of Defense for Acquisition, Technology, and Logistics stated that it does not plan to take any additional action to implement this recommendation. However, a planned DOD IG review in fiscal year 2018 could lead to further action on this recommendation.
    Recommendation: To improve DOD's ability to collect and maintain reliable data on its acquisitions, the Secretary of Defense should direct the Secretaries of the Air Force, Army, and Navy and the Commander of SOCOM to develop implementation plans to coordinate and execute component initiatives to improve data on ACAT II and III programs.

    Agency: Department of Defense
    Status: Open

    Comments: In providing comments on this report, DOD partially concurred with this recommendation, but the Office of the Under Secretary of Defense for Acquisition, Technology, and Logistics stated that it does not plan to take any additional action to implement this recommendation. However, we are keeping this recommendation open at this time.
    Recommendation: To help ensure compliance with relevant provisions of DOD acquisition policy with the purpose of improving DOD's ability to provide oversight for ACAT II and III programs, including those programs that may become MDAPs, the Secretary of Defense should direct the Secretary of the Air Force and Commander of SOCOM to establish a mechanism to ensure compliance with APB requirements in DOD policy.

    Agency: Department of Defense
    Status: Open

    Comments: In September 2015, the Office of the Assistant Secretary of Defense for Acquisition requested that DOD components review their mechanisms for establishing and enforcing the APB requirements for all ACAT II and III programs. In November 2016, the Office of the Under Secretary of Defense for Acquisition, Technology, and Logistics stated that, based on the results of these reviews, it does not plans to take any action to implement this recommendation. However, we are keeping this recommendation open at this time.
    Recommendation: To help ensure compliance with relevant provisions of DOD acquisition policy with the purpose of improving DOD's ability to provide oversight for ACAT II and III programs, including those programs that may become MDAPs, the Secretary of Defense should direct the Secretaries of the Air Force, Army, and Navy to improve component procedures for notifying the Defense Acquisition Executive of programs with a cost estimate within 10 percent of ACAT I cost thresholds.

    Agency: Department of Defense
    Status: Open

    Comments: In providing comments on this report, the agency partially concurred with this recommendation. The Army and Navy have reiterated existing guidance and the Air Force is evaluating additional actions it might take to improve its notification procedures.
    Director: Beryl H. Davis
    Phone: (202) 512-2623

    3 open recommendations
    Recommendation: To help reduce the risk that improper payment estimates related to DRAA funding developed and reported by selected agencies may not be accurate or reliable, and to help ensure that DOT produces reliable estimates of its DRAA improper payments, as applicable to each administration, the Secretary of Transportation should direct the Administrators of the Federal Aviation Administration, Federal Highway Administration, Federal Railroad Administration, and Federal Transit Administration to revise their policies and procedures for estimating improper payments by: (1) clearly identifying roles and responsibilities for estimating improper payments; (2) defining improper payments consistently with IPIA, as amended, and OMB Circular No. A-123, Appendix C; (3) requiring payments to federal employees to be included in populations for testing as required by IPIA, as amended; (4) including steps to assess the completeness of the population of transactions used for selecting the samples to be tested; (5) requiring the agency to maintain sufficient documentation to support improper payment estimates; (6) requiring that the sampling methodologies meet the precision requirements outlined in OMB Circular No. A-123, Appendix C; and (7) requiring a consultation with a statistician to ensure the validity of sample design, sample size, and measurement methodology.

    Agency: Department of Transportation
    Status: Open

    Comments: On April 14, 2017, we were informed that the Office of the Chief Financial Officer has oversight over the Department of Transportation's (DOT) improper payments implementation and is revising DOT's policies for estimating improper payments. DOT plans to complete this action by 10/31/2017. We will continue to monitor the status of this recommendation.
    Recommendation: To help reduce the risk that improper payment estimates related to DRAA funding developed and reported by selected agencies may not be accurate or reliable, and to help ensure that the Department of Housing and Urban Development produces reliable estimates of its DRAA improper payments, the Secretary of Housing and Urban Development should direct appropriate officials to revise its policies and procedures for estimating improper payments by (1) requiring payments to federal employees to be included in populations for testing as required by the Improper Payments Information Act of 2002 (IPIA), as amended, and (2) including steps to assess the completeness of the population of transactions used for selecting the samples to be tested.

    Agency: Department of Housing and Urban Development
    Status: Open

    Comments: Overall, we believe the Department of Housing and Urban Development (HUD) is on track for taking corrective actions that meet the intent of GAO recommendation. For example, we believe HUD has met the intent of this recommendation with regards to HUD revising its policies and procedures for estimating improper payments. Specifically, we have reviewed HUD's updated recapture audit plan dated June 26, 2015, and verified it requires payments to federal employees to be included in populations for testing. However, we do not believe HUD has met the intent of this recommendation with regards to including steps to assess the completeness of the population of transactions used for selecting the samples to be tested. Specifically, we have not seen where HUD's policies and procedures show how HUD ensures that it is selecting from a complete list of grantee files when conducting tests related to estimating improper payments. On July 19, 2017, a HUD official explained that HUD does not have controls in place to ensure that the grantee files are complete. Further, the HUD official indicated that the grantee files come from the grantee, and HUD relies on the grantees to provide a complete list of files. However, HUD does not currently have a way to verify that this list is complete. According to the HUD official, HUD he will explore options HUD can implement for ensuring that grantee files are complete, including possibly having grantees to sign a statement certifying that their grantee files are complete when provided to HUD. We will continue to monitor the agency's actions to address this recommendation.
    Recommendation: To help reduce the risk that improper payment estimates related to DRAA funding developed and reported by selected agencies may not be accurate or reliable, and to help ensure that the U.S. Army Corps of Engineers (USACE) produces reliable estimates of its DRAA improper payments, the Secretary of the Army should direct the Chief of Engineers and Commanding General of USACE to revise policies and procedures for estimating improper payments by: (1) defining improper payments consistently with IPIA, as amended, and OMB Circular No. A-123, Appendix C; (2) requiring payments to federal employees to be included in populations for testing as required by IPIA, as amended; (3) including steps to assess the completeness of the population of transactions used for selecting the samples to be tested; (4) providing sufficient procedures for determining an error and what documentation is necessary to substantiate payment; and (5) requiring the agency to maintain sufficient documentation to support improper payment estimates.

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

    Comments: As of June 5, 2017, no updated information has been provided by the Department of Defense. We will continue to monitor the status of this recommendation.
    Director: David Powner
    Phone: (202) 512-9286

    1 open recommendations
    Recommendation: To improve the reliability and reporting of investment performance information and management of selected major investments, the Commissioner of the IRS should direct the Chief Technology Officer to modify reporting of the Affordable Care Act Administration testing status to senior management to include a comprehensive report on all impacted systems--including an explanation for why impacted systems were not tested at a particular level--and ensure this reporting is aligned with the manner in which testing is being performed.

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

    Comments: IRS disagreed with this recommendation at the time we made it stating that it followed a rigorous risk-based process for planning the tests of ACA-impacted systems, including the types and levels of testing, and that it had comprehensive reporting for the filing season 2015 release, which included ACA impacted systems. However, as noted in our report, our review of ACA Testing Review Checkpoint reports and filing season reports, which officials stated were used to provide comprehensive reports to senior managers, did not identify the status of testing for all systems impacted by ACA Releases 5.0 and 6.0. We therefore concluded that the recommendation was still valid. As of July 2017, IRS had not changed its position. We will be following up with the agency to discuss the recommendation.
    Director: Cary B. Russell
    Phone: (202) 512-5431

    5 open recommendations
    Recommendation: To help improve DOD, State, and USAID's ability to track contracts and contractor personnel in contingency operations and to ensure SPOT-ES cost estimates are accurate and comprehensive, the Under Secretary of Defense for Personnel and Readiness should, in coordination with the Under Secretary of Defense for Acquisition, Technology and Logistics direct the system's program office to regularly update its life-cycle cost estimate to include defining and assessing its plans for SPOT-ES.

    Agency: Department of Defense
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To help improve DOD, State, and USAID's ability to track contracts and contractor personnel in contingency operations and to help improve timeliness and reliability of data in SPOT-ES, the Secretary of Defense should direct Defense Procurement and Acquisition Policy officials, through the Under Secretary of Defense for Acquisition, Technology and Logistics, to ensure that contracting officers use available mechanisms to track contractor performance of SPOT data entry, such as its Contractor Performance Assessment Reporting System or other appropriate performance systems or databases.

    Agency: Department of Defense
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To help improve DOD, State, and USAID's ability to track contracts and contractor personnel in contingency operations and to enhance the value of SPOT-ES data, the Secretary of Defense should direct the Under Secretary of Defense for Personnel and Readiness to fully register SPOT-ES data in the DSE to make data visible and trusted, including taking the necessary steps related to authoritative data sources.

    Agency: Department of Defense
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To help improve DOD, State, and USAID's ability to track contracts and contractor personnel in contingency operations and to help ensure that DOD possesses the capability to collect and report statutorily required information and to clarify responsibilities and procedures, the Secretary of Defense should direct the Under Secretary of Defense for Acquisition, Technology and Logistics to update SPOT provisions during the process of updating operational contract support guidance.

    Agency: Department of Defense
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To help improve DOD, State, and USAID's ability to track contracts and contractor personnel in contingency operations and to provide clarity about expectations for the Joint Asset Movement Management System (JAMMS) that can help improve the timeliness and reliability of data for SPOT-ES from JAMMS uploads, the Secretary of Defense should direct the Chairman of the Joint Chiefs of Staff, in coordination with the combatant commanders, to develop comprehensive guidance regarding the purpose of JAMMS and its role in supporting plans for different types of missions. Such guidance could include direction on the number and location of JAMMS terminals and how frequently JAMMS's data should be uploaded into SPOT-ES to meet DOD's information needs.

    Agency: Department of Defense
    Status: Open

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: Maurer, Diana C
    Phone: (202) 512-9627

    2 open recommendations
    Recommendation: To improve disposition reporting that would help states update and complete criminal history records, the Director of the FBI should task the FBI Advisory Policy Board to establish a plan with time frames and milestones for achieving its Disposition Task Force's stated goals.

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Recommendation: To better equip states to meet the regulatory requirement to notify individuals of their rights to challenge and update information in their criminal history records, and to ensure that audit findings are resolved, the Director of the FBI--in coordination with the Compact Council-- should determine why states do not comply with the requirement to notify applicants and use this information to revise its state educational programs accordingly.

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

    Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
    Director: Charles Michael Johnson, Jr.
    Phone: (202) 512-7331

    1 open recommendations
    Recommendation: To help improve implementation and oversight of the MODA program, the Secretary of Defense should consider providing additional performance information to Congress on the extent to which DOD is achieving its advisor assignments and program expansion relative to its goals.

    Agency: Department of Defense
    Status: Open

    Comments: In May 2016, DOD said that the MoDA program drafted a performance management framework which will establish program goals, objectives, and performance indicators to assess progress and measure results. However, as of October 2017, DOD had not provided evidence that the framework had been implemented.
    Director: Andrew Sherrill
    Phone: (202) 512-7215

    3 open recommendations
    Recommendation: To promote effective operation of the U.S. Commission on Civil Rights, Congress may wish to consider amending the commission's authorizing statute to clearly specify the roles and responsibilities of the commission chairperson, commissioners, and staff director, such as who has the authority to develop and implement commission operating policies and procedures, to manage commission staff, and to represent commission decisions and views, including those views expressed on commission letterhead.

    Agency: Congress
    Status: Open

    Comments: A Senate Committee on Appropriations report released on June 16, 2015, which accompanied a bill that provided for the Commission's FY 2016 appropriations, included a provision that directed the Commission to address one of the issues highlighted in our recommendation. Specifically, the report calls for the Commission to limit the use of letterhead to items that reflect the views of the entire Commission.
    Recommendation: To more fully inform congressional consideration of the commission's fiscal year 2016 budget submission, the commission should develop and submit to the appropriate congressional committees a comprehensive workforce plan that assesses skills needed and the appropriate distribution of commission staff to fulfill the agency's mission and statutory responsibilities. This plan should incorporate relevant information from the report that Congress recently directed the commission to provide.

    Agency: Commission on Civil Rights
    Status: Open

    Comments: The Commission on Civil Rights stated that the Commissioners will work closely with the incoming Staff Director, once the President makes an appointment, to develop a comprehensive workforce plan. The agency stressed the importance of involving the new Staff Director in this process. We recognize the importance of involving the Staff Director - the agency's chief administrative official - in an analysis of the Commission's workforce and look forward to the results of this analysis.
    Recommendation: To enhance the commission's consideration of State Advisory Committee work in planning its National Office projects, the commission should increase the visibility of SAC work at commission meetings. For example, the commission could invite SACs to present the results of their work during monthly commission business meetings.

    Agency: Commission on Civil Rights
    Status: Open

    Comments: The Commission on Civil Rights highlighted several initiatives that it plans to consider, pending resource availability, to better highlight and consider the work of its state advisory committees (SAC). First, the agency stated that it would like to re-introduce an annual conference where SAC chairs from around the country can meet and share information. Second, the agency stated that it is looking to leverage technology, such as video conferencing and live streaming, to allow the general public and stakeholders to view SAC meetings. Lastly, the agency stated that the Commission's Chair is planning to develop a list-serve for SAC chairs, send out monthly updates to SACs, and institute quarterly conference calls between the Chair, Vice Chair, and SAC Chairs. We are encouraged by the Commission's efforts to explore ways to better engage with SACs and look forward to the implementation of these planned actions.
    Director: Robert Goldenkoff
    Phone: (202) 512-2757

    3 open recommendations
    including 3 priority recommendations
    Recommendation: To assist the interagency working group, known as the Federal Agency Skills Team (FAST), to better identify government-wide skills gaps having programmatic impacts and measure its progress towards closing them, the Director of OPM--in conjunction with the CHCO Council--should strengthen its approach and methodology by (1) assisting FAST in developing goals for closing skills gaps with targets that are both clear and measurable; (2) working with FAST to design outcome-oriented performance metrics that align with overall targets for closing skills gaps and link to the activities for addressing kills gaps; (3) incorporating greater input from subject matter experts, as planned; and (4) ensuring FAST consistently follows key practices for project planning.

    Agency: Office of Personnel Management
    Status: Open
    Priority recommendation

    Comments: As of October 2016, OPM has sought to strengthen the methodology for closing skills gaps by offering skills gap closure training to 1) agency officials with respect to agency-specific skills gaps, and 2) interagency working groups with respect to government-wide skills gaps. Held during the spring of 2016, this OPM-led training sought to provide agency officials with methodologies for identifying the root causes for skills gaps, as well as provide assistance in developing action plans for implementing and monitoring their strategies to address these skills gaps. OPM officials stated that these interagency teams will report on a quarterly basis to the OPM Director on their progress to implement these strategies, beginning in January 2017. OPM, in conjunction with OMB, agencies, and the CHCO Council, needs to ensure that this infrastructure is implemented as developed.
    Recommendation: To ensure that OPM builds the predictive capacity to identify emerging skills gaps across the government--including the ability to collect and use reliable information on the competencies of the federal workforce for government-wide workforce analysis--the Director of OPM should (1) establish a schedule specifying when OPM will modify its Enterprise Human Resources Integration database to capture staffing data that it currently collects from agencies through its annual workforce data reporting process; and (2) work with agency CHCOs to bolster the ability of agencies to assess workforce competencies by sharing competency surveys, lessons learned, and other tools and resources.

    Agency: Office of Personnel Management
    Status: Open
    Priority recommendation

    Comments: As of October 2016, officials reported that OPM has partnered with the Chief Learning Officers Council to leverage resources to develop a framework to support agencies efforts to develop competency assessments. Additionally, OPM reported that it has created an internal working group to determine whether its Enterprise Human Resources Integration (EHRI) personnel database can support having a predictive capacity for identifying emerging skills gaps across the government, including the ability to collect and use information on the competencies of the federal workforce. OPM needs to work with agencies to improve competency assessment across the government and to pursue modifying EHRI to support the collection of staffing and competency data.
    Recommendation: To help agencies and OPM better monitor progress toward closing skills gaps within agencies and government-wide, the Director of OPM should (1) work with the CHCO Council to develop a core set of metrics that all agencies should use as part of their HRstat data-driven reviews; and (2) coordinate with FAST personnel and explore the feasibility of collecting information needed by FAST as part of agencies' HRstat reviews.

    Agency: Office of Personnel Management
    Status: Open
    Priority recommendation

    Comments: As of October 2016, officials reported that OPM has partnered with the CHCO Council to implement a government-wide set of metrics for use as part of a government-wide benchmarking effort. However, it has no plans to coordinate the data collection efforts of agencies' HRstat reviews with the collection efforts of OPM's and agencies' working groups to identify and address skills gaps. OPM stated that coordinating the data collection was not possible because agencies' HRstat reviews have different goals and collect different types of data than the working groups. We maintain that action on our recommendation is important because it is likely that the core metrics collected under HRstat could help inform the efforts of the working groups and thus reduce duplicative efforts. Moreover, the use of a core set of metrics from agencies' HRstat reviews could aid in monitoring actual progress in closing skills gaps government-wide.
    Director: Randall B. Williamson
    Phone: (202) 512-7114

    4 open recommendations
    Recommendation: To ensure DHA can accurately and consistently assess mental health provider staffing needs across each of the military services, the Secretary of Defense should direct the Secretaries of the Army, Air Force, and Navy to require the medical commands of each military service to include its estimated mental health provider staffing needs generated through PHRAMS in the requirements fields of DHA's quarterly mental health staffing reports.

    Agency: Department of Defense
    Status: Open

    Comments: As of July 2017, DOD officials have not implemented this recommendation. GAO considers it to be open. We will update the status of this recommendation when we receive additional information.
    Recommendation: The Secretary of Defense should direct the Assistant Secretary of Defense for Health Affairs to ensure DHA, through the PHRAMS contractor, continue to refine PHRAMS to incorporate the needs of the military services to reduce the need for additional service-specific methods of determining mental health provider staffing needs.

    Agency: Department of Defense
    Status: Open

    Comments: As of July 2017, DOD officials have not implemented this recommendation. GAO considers it to be open. We will update the status of this recommendation when we receive additional information.
    Recommendation: To ensure the Defense Health Agency (DHA) can accurately and consistently assess mental health provider staffing needs across each of the military services, the Secretary of Defense should direct the Secretaries of the Army, Air Force, and Navy to require the medical commands of each military service to report any additional service-specific methods they use to determine their final estimates of mental health provider staffing needs.

    Agency: Department of Defense
    Status: Open

    Comments: As of July 2017, DOD officials have not implemented this recommendation. GAO considers it to be open. We will update the status of this recommendation when we receive additional information.
    Recommendation: The Secretary of Defense should direct the Assistant Secretary of Defense for Health Affairs to require the National Capital Region Medical Directorate to include its estimated mental health provider staffing needs generated through PHRAMS in the requirements fields of DHA's quarterly mental health staffing reports.

    Agency: Department of Defense
    Status: Open

    Comments: As of July 2017, DOD officials have not implemented this recommendation. GAO considers it to be open. We will update the status of this recommendation when we receive additional information.
    Director: Charles Jeszeck
    Phone: (202) 512-7215

    5 open recommendations
    Recommendation: To ensure that federal regulators have better information about lump sum windows and to better ensure that participants have ready access to key information they need to make a decision when presented with a lump sum offer, the Department of Labor should require plan sponsors to notify DOL at the time they implement a lump sum window offer, including the number and category of participants being extended the offer (e.g., separated vested; retiree) as well as examples of the materials provided to them.

    Agency: Department of Labor
    Status: Open

    Comments: The Department of Labor (DOL) agreed that this type of information may be helpful in determining the extent to which lump sum window offers are made, as well as the types of disclosures the participants receive. However, DOL reported that it has not identified authority under ERISA for it to impose such a requirement on plan sponsors either before or shortly after the plan offers the lump sum window. The agency states that ERISA expressly provides specific reporting and disclosure requirements. These include various filings, such as annual financial reports, reports upon plan termination, and reports upon making certain transfers of pension plan assets to health benefit accounts. The agency believes ERISA does not require plans to notify them regarding the benefit distribution options they offer or changes in those options, and does not read the broad rulemaking authority in ERISA in Section 505 (general regulations) and Section 110 (pension reporting and disclosure) as authorizing EBSA to establish the notice filing requirement GAO recommended. The agency also commented that ERISA expressly requires that most pension plans file a Form 5500 annual report with the statute specifying the required contents of this annual report in some detail and requiring ?such other financial and actuarial information as the Secretary may find necessary or appropriate.? Although the agency noted it could, by regulation, require reporting on lump sum window offers on the Form 5500, there would be a substantial time lag because ERISA by statute establishes the reporting cycle for the Form 5500 -- the report is not due until 210 days (7 months) after the plan year closes (e.g., for calendar year plans, July 31st of the following year). The agency recognizes that this might not be responsive to the recommendation, which appears to envision a notification system that is relatively contemporaneous with the lump sum window being offered to participants and beneficiaries.
    Recommendation: To ensure that federal regulators have better information about lump sum windows and to better ensure that participants have ready access to key information they need to make a decision when presented with a lump sum offer, the Department of Labor should coordinate with the Internal Revenue Service and the Pension Benefit Guaranty Corporation (PBGC) to clarify the guidance regarding the information sponsors should provide to participants when extending lump sum window offers and place the guidance on the agency's website. Guidance should include clear and understandable presentations of information, such as the relative value of the lump sum, the role and level of protections provided by PBGC, and the positive and negative ramifications of accepting the lump sum. Such guidance could also include promising practices for information materials from plan sponsors which are particularly effective in facilitating informed participant decision-making.

    Agency: Department of Labor
    Status: Open

    Comments: The Department of Labor agreed with this recommendation, noting it is important to coordinate with the Treasury Department/IRS and PBGC to clarify the guidance regarding the information sponsors and other plan fiduciaries should provide to participants and beneficiaries when extending lump sum window offers. In 2016, the agency noted that the manner of publishing that guidance would be part of that coordination process. They may consider some formal public request for input (such as publishing a Request for Information in the Federal Register) and focus group or other field testing work. In addition, the agency noted that the 2015 ERISA Advisory Council announced that one of its projects this year concerns how to give participants effective notices and disclosures concerning lump sum window offers, including possible development of model participant notices. The 2015 Council developed recommendations and model notices on lump sum window offers in "pension risk transfer transactions," and suggested that DOL make the Model Notices available on its web site to plan sponsors and participant advocates and that plan sponsors use the Model Notices when engaging in risk transfer transactions. Similar to other model communications developed by the 2015 Council, the agency believes the model notice could be further enhanced if subjected to broader public input from, for example, plan sponsors, participant advocates, communications experts, and academics. Subject to the limits on its authority in this area and resource constraints. They are considering efforts to obtain public input on the Council's recommendations and model notice. They also intend to contact the Treasury Department/IRS and PBGC to discuss the Council's recommendations.
    Recommendation: To provide participants with useful information and to provide for lump sums that are based on up-to-date assumptions, Treasury should review its regulations governing the information contained in relative value statements to ensure these statements provide a meaningful comparison of all benefit options, especially in instances where the loss of certain additional plan benefits may not be disclosed.

    Agency: Department of the Treasury
    Status: Open

    Comments: Treasury generally agreed with this recommendation but did not provide specific comments on plans to address it.
    Recommendation: To provide participants with useful information and to provide for lump sums that are based on up-to-date assumptions, Treasury should review the applicability and appropriateness of allowing sponsors to select a "lookback" interest rate for use in calculating lump sums associated with a lump sum window that can serve to advantage the interests of the sponsor.

    Agency: Department of the Treasury
    Status: Open

    Comments: Treasury generally agreed with this recommendation but did not provide specific comments on plans to address it.
    Recommendation: To provide participants with useful information and to provide for lump sums that are based on up-to-date assumptions, Treasury should establish a process and a timeline for periodically updating the mortality tables used to determine minimum required lump sums-- including a means for monitoring when experts' views may indicate that mortality tables may have become outdated, and for taking expedited action if warranted.

    Agency: Department of the Treasury
    Status: Open

    Comments: Treasury generally agreed with this recommendation but did not provide specific comments on plans to address it.
    Director: 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: Mctigue Jr, James R
    Phone: (202) 512-7968

    2 open recommendations
    Recommendation: To improve the reliability of Taxonomy estimates for future filing seasons, the Commissioner of Internal Revenue should follow relevant best practices outlined in the GAO Cost Guide by documenting the underlying analysis justifying cost-influencing assumptions.

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

    Comments: As of April 2017, IRS has taken steps to update its methodology for calculating and reporting its Taxonomy estimates. IRS provided GAO with updated Taxonomy estimates for 2015; GAO is reviewing these estimates to determine the extent to which IRS has implemented GAO's recommendation.
    Recommendation: To improve the reliability of Taxonomy estimates for future filing seasons, the Commissioner of Internal Revenue should follow relevant best practices outlined in the GAO Cost Guide by reporting the inherent imprecision and uncertainty of the estimates. For example, IRS could provide a range of values for its Taxonomy estimates.

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

    Comments: As of April 2017, IRS has taken steps to update its methodology for calculating and reporting its Taxonomy estimates. IRS provided GAO with updated Taxonomy estimates for 2015; GAO is reviewing these estimates to determine the extent to which IRS has implemented GAO's recommendation.
    Director: David C. Trimble
    Phone: (202) 512-3841

    1 open recommendations
    including 1 priority recommendation
    Recommendation: To minimize the risk of developing unreliable AOAs and incurring major cost increases and schedule delays on projects, the Secretary of Energy should direct DOE's Office of Acquisition and Project Management to update its project management order requirements to incorporate best practices for conducting an AOA.

    Agency: Department of Energy
    Status: Open
    Priority recommendation

    Comments: In May 2016, DOE updated its project management order (Order 413.3B) to require that AOAs for capital asset acquisition projects be consistent with published GAO best practices. DOE also planned to issue an AOA guide that will be critical to ensuring implementation of the new AOA requirement by providing DOE procedures for conducting reliable AOAs. According to a DOE official, development of the guide was on hold indefinitely along with all other actions to publish new, or update existing departmental directives in response to the two Presidential Executive Orders issued in January and February 2017 that directed federal agencies to, among other things, reduce and reform agency regulations. In the interim, DOE issued an AOA handbook in April 2017 but will not have fully addressed the recommendation until it completes the guide.
    Director: David J. Wise
    Phone: (202) 512-2834

    1 open recommendations
    Recommendation: To promote and enhance federal, state, and local coordination activities, the Secretary of Transportation, as the chair of the Coordinating Council, should convene a meeting of the member agencies of the Coordinating Council and define and report on desired outcomes and collect related data to track and measure progress in achieving results, including the extent of coordination efforts that are under way, such as improved services for older adults. This effort could be conducted as a part of the Coordinating Council's process to update its strategic plan, which we have also recommended in a concurrent report.

    Agency: Department of Transportation
    Status: Open

    Comments: The Federal Transit Administration (FTA) has taken steps to enhance older adult mobility. For example, the agency and the Coordinating Council on Access and Mobility (CCAM) developed a draft strategic plan, which is being reevaluated in light of requirements in the Fixing America's Surface Transportation Act of 2015. FTA officials will provide GAO with an update on the status of those efforts after the July 2016 CCAM meeting.
    Director: Rebecca Gambler
    Phone: (202) 512-8777

    1 open recommendations
    Recommendation: To ensure data required by IMBRA are collected, maintained, and reliable, the Director of USCIS should ensure that IMBRA-required data elements will be collected in an automated manner with the release of the electronic I-129F petition.

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

    Comments: In January 2015, USCIS reported that it expected to start development for the electronic I-129F petition in March 2016. As of March 2016, USCIS officials confirmed that the electronic I-129F petition is tied to the Family-Based Adjustment of Status (AOS) product line for USCIS ELIS. USCIS officials stated that, as of March 2016, the requirements-gathering phase for this product line is underway and, as of June 2016, USCIS began the requirements-gathering phase. In October 2016, the Office of Transformation Coordination reported that there have been some delays in the product line that includes the I-129F petition and the tentative expected completion date is the second quarter of fiscal year 2018. To fully implement this recommendation, USCIS should ensure that IMBRA-required data elements are collected in an automated manner with the release of the electronic I-129F petition.
    Director: Chris P. Currie
    Phone: (404) 679-1875

    1 open recommendations
    Recommendation: To enhance the Secretary of Homeland Security's ability to assess national preparedness and provide management oversight of federal interagency efforts to close previously identified capability gaps, the Secretary of Homeland Security should direct the Administrator of FEMA--in coordination and collaboration with the National Security Council Staff and other federal departments and agencies--to collect information on and regularly report to the Secretary the status of federal interagency implementation of corrective actions identified (1) through prior national-level exercises and (2) following real-world incidents, specifically major disasters.

    Agency: Department of Homeland Security
    Status: Open

    Comments: In November 2016, FEMA officials reported that the agency had developed an approach for collecting and reporting on the status of federal interagency corrective actions from Level I disasters to add to the current practice of reporting on national level exercises. According to officials, the proposed approach was under review and the agency plans to coordinate with the other federal departments and agencies before submitting their proposal to DHS for final approval. In August 2017, FEMA's National Preparedness Directorate reported an expected completion date of December 29, 2017. Pending completion of this effort, this recommendation remains open.
    Director: Lawrance L. Evans, Jr.
    Phone: (202) 512-8678

    5 open recommendations
    Recommendation: To improve FSOC's control activities and help ensure that it better manages its determination process and achieves intended results, the Secretary of the Treasury, in his capacity as the Chairperson of FSOC and in consultation with FSOC members, should systematically record the staff contributing to determination evaluations, and monitor such information to help assess the progress and efficiency of determination evaluations..

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

    Comments: FSOC has created a document to track agencies participating in evaluations and has said that it will record and monitor information as new companies are evaluated. Although FSOC has created a template to record agency participation, FSOC still needs to collect and monitor such information including information on the agency staff participating in determination evaluations.
    Recommendation: To enhance disclosure and strengthen transparency, the Secretary of the Treasury, in consultation with FSOC members, for future determinations, to the maximum extent possible, should include additional details in its public basis documentation about why FSOC determined that the company met one or both of the statutory determination standards. Specifically, in addition to identifying that the size, significance, or other attributes of the company's characteristics could pose a threat to U.S. financial stability, FSOC should explain--without revealing sensitive information--how it concluded that the characteristics were sufficiently large or significant enough, or had other attributes, to meet one or both of the statutory determination standards.

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

    Comments: FSOC stated that it intends to include more detail in its public basis document while meeting its legal obligations to protect confidential information. In February 2015, FSOC issued supplemental procedures for nonbank financial company designations that stated its commitment to continuing to set forth sufficient information in its public bases to provide the public with an understanding of the Council's analysis while protecting sensitive, confidential information submitted by the company to the Council. FSOC's public basis document for its most recent designation, issued on December 18, 2014, included additional information compared to prior basis documents. However, the recent basis document did not fully explain how FSOC concluded that the company's characteristics were sufficiently large or significant enough, or had other attributes, to meet a determination standard.
    Recommendation: To help ensure that FSOC is comprehensively identifying and considering companies, the Secretary of the Treasury in consultation with FSOC members, should establish procedures to evaluate companies in Stage 2 and Stage 3 under both statutory determination standards when an evaluation in either stage concludes that a company does not meet one of the standards, or document--on a company-specific or more general basis--why the second determination standard is not relevant for determination evaluations.

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

    Comments: FSOC conducted a review of its nonbank designation procedures, including consideration of this recommendation, which resulted in issuance of supplemental procedures in February 2015. FSOC stated that it has not adopted formal changes to implement this recommendation but noted that the Council will continue to work to identify and evaluate potential changes to its practices and procedures and will revisit this recommendation in mid-2016.
    Recommendation: To help ensure that FSOC is comprehensively identifying and considering companies, the Secretary of the Treasury in consultation with FSOC members, should develop a process to collect information necessary for Stage 1 analysis, as appropriate, from certain nonbank financial companies for which public or regulatory information is otherwise unavailable. For example, FSOC could have companies for which such information is unavailable and that meet certain characteristics (such as quantitative thresholds similar to those used in Stage 1) report necessary information to the Office of Financial Research.

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

    Comments: FSOC staff are currently reviewing potential ways to supplement the existing public and regulatory information available to identify companies for evaluation in Stage 1. FSOC stated that it will revisit this recommendation in mid-2016.
    Recommendation: To improve FSOC's control activities and help ensure that it better manages its determination process and achieves intended results, the Secretary of the Treasury, in his capacity as the Chairperson of FSOC and in consultation with FSOC members, should systematically record the dates of key process steps.

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

    Comments: FSOC has created a document to centrally track key dates in each evaluation and has said that it will record and monitor the information as new companies are evaluated. However, FSOC has not yet recorded these dates in the document that it has created for this purpose.
    Director: Melvin, Valerie C
    Phone: (202) 512-6304

    3 open recommendations
    Recommendation: To improve the management of DHS FOIA requests, the Secretary of DHS should direct the Chief FOIA Officer to improve reporting of FOIA costs by including salaries, employee benefits, non-personnel direct costs, indirect costs, and costs for other offices.

    Agency: Department of Homeland Security
    Status: Open

    Comments: In responding to our recommendation, DHS said it has developed a spreadsheet that is to be used by its components to track FOIA costs. However, as of September 2017, DHS has not yet provided information containing such details as when its components will be required to use the spreadsheet and if the spreadsheet is to track all the categories of costs discussed in our report. We plan to update the status of this recommendation when DHS provides documentation that further explains, and confirms the department's use of, the spreadsheet.
    Recommendation: To improve the management of DHS FOIA requests, the Secretary of DHS should direct the Chief FOIA Officer to direct USCIS and Coast Guard to fully implement the recommended FOIA processing system capabilities and the section 508 requirement.

    Agency: Department of Homeland Security
    Status: Open

    Comments: In response to our recommendation, DHS issued a memo to all of the department's FOIA officers in March 2015 which focused on ensuring that each component's FOIA processing systems are 508 compliant. However, as of September 2017, DHS has not yet provided us with evidence that the U.S. Citizenship and Immigration Services and the Coast Guard have implemented system capabilities that are 508 compliant. When DHS provides information concerning its actions taken to make the systems compliant, we will update the status of the recommendation.
    Recommendation: To improve the management of DHS FOIA requests, the Secretary of DHS should direct the Chief FOIA Officer to determine the viability of re-establishing the service-level agreement between the U.S. Citizenship and Immigration Services (USCIS) and U.S. Immigration and Customs Enforcement to eliminate duplication in the processing of immigration files. If the benefits of doing so would exceed the costs, re-establish the agreement.

    Agency: Department of Homeland Security
    Status: Open

    Comments: DHS has stated that it is taking steps to determine if the U.S. Immigration and Customs Enforcement and the U.S. Citizenship and Immigration Services will re-establish the service-level agreement to process FOIA requests related to immigration files. In addition, the department has stated that duplication no longer exists in the processing of these type of requests. However, DHS has not yet provided evidence, such as a cost-benefit analysis, that could demonstrate the steps it is taking regarding the service-level agreement. Further, GAO has not yet received evidence from the department to support its assertion that duplication no longer exists in the processing of immigration files. We will update the status of this recommendation when DHS provides documentation.
    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: Yvonne D. Jones
    Phone: (202) 512-2717

    2 open recommendations
    Recommendation: To help ensure that agencies report comparable and reliable data to Enterprise Human Resources Integration (EHRI), the Director of OPM, in coordination with agencies and payroll service providers, should develop guidance for agencies on which activities to enter, or not enter, as paid administrative leave in agency time and attendance systems.

    Agency: Office of Personnel Management
    Status: Open

    Comments: To address agency use of paid administrative leave that may exceed reasonable amounts as well as discrepancies in recording and reporting paid administrative leave, in December 2016, Congress passed the "Administrative Leave Act of 2016." The act mandates new categories of paid leave, including "investigative leave," "notice leave," and "weather and safety leave" and sets limitations on the duration of paid administrative leave as well as the new categories of investigative and notice leave. The Act also requires OPM to establish regulations on (1) when to grant administrative leave and the other new categories of paid leave, and (2) the proper recording and reporting of these types of paid leave. In July 2017, OPM proposed new rules to regulate paid administrative leave, which it will finalize after the public comment period ends in August 2017. In addition, in response to our recommendation, in May 2015, OPM issued a fact sheet on administrative leave, which discusses the appropriate use of an agency's administrative leave authority, including a definition of administrative leave as well as applicable government-wide, individual agency, and emergency policies on the use of administrative leave. However, this fact sheet will need to be revised to reflect the new regulations when they are in effect. Once finalized, the proposed rules, along with updated fact sheet guidance, should help agencies and federal employees appropriately use, record, and report administrative leave. We will update the status of this recommendation once the regulations are finalized and the fact sheet guidance is revised.
    Recommendation: To help ensure that agencies report comparable and reliable data to EHRI, the Director of OPM, in coordination with agencies and payroll service providers, should provide updated and specific guidance to payroll service providers on which activities to report, or not report, to the paid administrative leave data element in EHRI.

    Agency: Office of Personnel Management
    Status: Open

    Comments: To address agency use of paid administrative leave that may exceed reasonable amounts as well as discrepancies in recording and reporting paid administrative leave, in December 2016, Congress passed the "Administrative Leave Act of 2016." The act mandates new categories of paid leave, including "investigative leave," "notice leave," and "weather and safety leave" and sets limitations on the duration of paid administrative leave as well as the new categories of investigative and notice leave. The Act also requires OPM to establish regulations on (1) when to grant administrative leave and the other new categories of paid leave, and (2) the proper recording and reporting of these types of paid leave. In July 2017, OPM proposed new rules to regulate paid administrative leave, which it will finalize after the public comment period ends in August 2017. OPM officials reported in June 2017 that they are working with payroll providers to revise reporting requirements. Once finalized, the proposed rules, along with updated guidance to payroll providers for reporting paid administrative leave and the new leave categories, should help agencies report comparable and reliable data to EHRI. We will update the status of this recommendation once the regulations are finalized and the guidance is revised.
    Director: Debra A. Draper
    Phone: (202) 512-7114

    1 open recommendations
    Recommendation: To help ensure adequate and qualified nurse staffing at VAMCs, the Secretary of Veterans Affairs should direct the Interim Under Secretary for Health to enhance VHA's internal controls by completing evaluations of Phase I and Phase II and make any necessary changes to policies and procedures before national implementation of Phase II in all VAMCs.

    Agency: Department of Veterans Affairs
    Status: Open

    Comments: VA agreed with this recommendation and, according to an update received April 2017, VA is taking actions towards addressing this recommendation and expects to complete those actions Fall 2017. When additional information is received GAO will update the recommendation as appropriate.
    Director: David J.Wise
    Phone: (202) 512-2834

    6 open recommendations
    Recommendation: To ensure that properties determined as suitable and available are more likely to be practical for homeless assistance and that Federal Register reporting is not redundant, Congress should revisit the scope of properties to be reported to HUD with respect to the types of properties that may be less likely to be useful to assist the homeless and the frequency of Federal Register reporting.

    Agency: Congress
    Status: Open

    Comments: Two companion bills were introduced in the 114th Congress that address this matter. S. 2375 and HR 4465, "The Federal Asset Sale and Transfer Act of 2015/16" would require the list of available properties to assist the homeless be available on HUD and GSA websites rather than in the Federal Register. In addition, the bills would enable buildings not optimal for homeless assistance to be listed for sale more quickly. Both bills have been reported by their respective committees and placed on the Senate Legislative Calendar. When we confirm what additional actions the US Congress has taken in response to the this matter, we will provide updated information.
    Recommendation: To improve HUD's database on Title V homeless assistance properties, HUD should modify its existing database or create an electronic, searchable database to meet reporting needs to the extent that the benefits outweigh the costs.

    Agency: Department of Housing and Urban Development
    Status: Open

    Comments: When we confirm what actions HUD has taken in response to this recommendation, we will provide updated information.
    Recommendation: HUD, General Services Administration, HHS, and USICH should work together to address the challenges that homeless assistance providers face with the Title V homeless assistance program by (1) identifying what kinds of properties are most practical for homeless assistance, and (2) developing a web-based source of information on the program for homeless assistance providers.

    Agency: Department of Housing and Urban Development
    Status: Open

    Comments: When we confirm what actions HUD has taken in response to this recommendation, we will provide updated information.
    Recommendation: HUD, General Services Administration, HHS, and USICH should work together to address the challenges that homeless assistance providers face with the Title V homeless assistance program by (1) identifying what kinds of properties are most practical for homeless assistance, and (2) developing a web-based source of information on the program for homeless assistance providers.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: When we confirm what actions HHS has taken in response to this recommendation, we will provide updated information.
    Recommendation: HUD, General Services Administration, HHS, and USICH should work together to address the challenges that homeless assistance providers face with the Title V homeless assistance program by (1) identifying what kinds of properties are most practical for homeless assistance, and (2) developing a web-based source of information on the program for homeless assistance providers.

    Agency: General Services Administration
    Status: Open

    Comments: GSA has made several minor changes to its McKinney-Vento Homeless Assistance website (a module of www.disposal.gsa.gov) during the two years since the report was issued. Specifically, GSA added a link to USICH and repaired some other links that were non-functional, but GSA has not made any other substantive changes to the site. The agencies have not yet worked together to develop a web-based source of information on the program.
    Recommendation: HUD, General Services Administration, HHS, and USICH should work together to address the challenges that homeless assistance providers face with the Title V homeless assistance program by (1) identifying what kinds of properties are most practical for homeless assistance, and (2) developing a web-based source of information on the program for homeless assistance providers.

    Agency: United States Interagency Council on Homelessness
    Status: Open

    Comments: When we confirm what actions USICH has taken in response to this recommendation, we will provide updated information.
    Director: Beryl H. Davis
    Phone: (202) 512-2623

    2 open recommendations
    Recommendation: The Secretary of Health and Human Services should direct the Administrator of the Centers for Medicare and Medicaid Services to develop and implement policies and procedures for responding to nonroutine CCIIO-related financial management information requests, including procedures for documenting the preparation process and the review and approval of the results.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: The Department of Health and Human Services (HHS) disagreed with this recommendation. HHS management indicated that it has up-to-date and clearly documented standard operating procedures (SOP) for its normal day-to-day work processes, and did not believe that non-standard data requests lend themselves to documented, standard SOPs. In May 2016, HHS indicated that its position on this issue has not changed. In June 2017, HHS indicated that its position on this issue has not changed. GAO believes the recommendation is still valid.
    Recommendation: The Secretary of Health and Human Services should direct the Administrator of the Centers for Medicare and Medicaid Services to identify and evaluate options to facilitate more timely and independently verifiable reporting of CCIIO-related financial management information, such as enhancing Healthcare Integrated General Ledger Accounting System's standard reporting or custom reporting capabilities.

    Agency: Department of Health and Human Services
    Status: Open

    Comments: The Department of Health and Human Services (HHS) disagreed with this recommendation. HHS indicated that it tracks appropriations in accordance with all relevant federal laws and regulations, and that the information was complete and verifiable. Federal accounting concepts and standards concerning managerial cost accounting allow flexibility for agency managers to develop costing methods that are best suited to their operational environment. HHS indicated that would continue to evaluate options of enhancing the standard and/or custom reporting capabilities of its core financial system; the Health Integrated General Ledger System (HIGLAS). In May 2016, HHS indicated that its position on this issue has not changed. In June 2017, HHS indicated that its position on this issue has not changed. GAO believes the recommendation is still valid.