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Open Recommendations (155 total)

Single Audits: Improving Federal Audit Clearinghouse Information and Usability Could Strengthen Federal Award Oversight

GAO-24-106173
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6 Open Recommendations
Agency Affected Recommendation Status
Office of Management and Budget The Director of OMB should consult with federal agencies, CIGIE, and relevant OIGs to discuss methods to help ensure that single audit report reviewers are verifying that the information in a single audit report aligns with the summary information entered on the FAC data collection form. These methods could include adding a procedure to conduct a final quality check in CIGIE's Guide for Desk Reviews of Single Audit Reports. (Recommendation 9)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Office of Management and Budget The Director of OMB should work with the Administrator of GSA to establish formal guidance implementing an annual process for each of the federal agencies to collect and report to GSA a list of its federal award recipients that should have submitted a single audit report and did not and to then communicate the guidance to federal agencies for single audits in 2024 and beyond. (Recommendation 6)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Office of Management and Budget The Director of OMB should, after consultation with federal agencies, implement the government-wide single audit quality review by naming a federal agency to lead the review as required by the Uniform Guidance. (Recommendation 4)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Office of Management and Budget The Director of OMB should work with GSA and agency key management single audit liaisons to develop a strategy to use FAC data to identify government-wide risks to federal award funds, such as single audit reports that contain findings that are severe or have remained unresolved for multiple years. This strategy should include steps to analyze and respond to significant risks identified. (Recommendation 10)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Office of Management and Budget The Director of OMB should work with the Administrator of GSA to develop a method for determining federal award recipients that did not submit a single audit report but should have based on their combined funds received from multiple federal agencies and communicate this method to federal awarding agencies. (Recommendation 7)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Office of Management and Budget The Director of OMB should ensure that each of the federal agencies responsible for single audit oversight (cognizant and oversight agencies for audit) collects and reports to GSA a list of the recipients of its federal awards that should have submitted a single audit report for audit year 2023 and did not. (Recommendation 5)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Cybersecurity: Implementation of Executive Order Requirements is Essential to Address Key Actions

GAO-24-106343
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1 Open Recommendations
Agency Affected Recommendation Status
Office of Management and Budget The Director of OMB should demonstrate that the office has coordinated with pertinent federal agencies regarding resourcing needs for logging, log retention, and log management capabilities, as defined in the order. (Recommendation 5)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Cybersecurity: Implementation of Executive Order Requirements is Essential to Address Key Actions

GAO-24-106343
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2 Open Recommendations
Agency Affected Recommendation Status
Office of Management and Budget The Director of OMB should demonstrate that the office has conducted, with pertinent federal agencies, cost analyses for the implementation of recommendations related to the sharing of threat information, as defined in the order. (Recommendation 3)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Office of Management and Budget The Director of OMB should demonstrate that the office has coordinated with pertinent federal agencies regarding resourcing needs for the implementation of an endpoint detection and response capability, as defined in the order. (Recommendation 4)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Fraud Risk Management: 2018-2022 Data Show Federal Government Loses an Estimated $233 Billion to $521 Billion Annually to Fraud, Based on Various Risk Environments

GAO-24-105833
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1 Open Recommendations
Agency Affected Recommendation Status
Office of Management and Budget The Director of the Office of Management and Budget, in collaboration with the Council of the Inspectors General on Integrity and Efficiency, should develop guidance on the collection of Office of Inspector General (OIG) data to support fraud estimation. The guidance should (1) identify and establish consistent data elements and terminology for use across OIGs; (2) include a timeline for implementation and key milestones; and (3) leverage existing data systems and processes, as appropriate. (Recommendation 1)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
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