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Open Recommendations

Ukraine: State Should Build on USAID’s Oversight of Direct Budget Support
GAO-25-107057
Sep 24, 2025
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5 Open Recommendations
Agency Affected Recommendation Status
Department of State The Secretary of State should ensure the entity within State responsible for overseeing U.S. DBS funding to Ukraine works with the World Bank and any other entities needed to continue examination of the report-to-report expenditure changes we identified, to enhance the oversight of the remaining U.S. DBS funding. (Recommendation 1)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of State The Secretary of State should ensure the entity within State responsible for overseeing U.S. DBS funding updates any inaccurate information previously reported to Congress on Ukraine's use of DBS funding and shares this updated information with Congress. (Recommendation 2)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of State The Secretary of State should ensure that the Senior Official of the Bureau of European and Eurasian Affairs submits a report to Congress on Ukraine's use of DBS funding appropriated through the fifth Ukraine Supplemental. (Recommendation 3)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of State The Secretary of State should ensure the entity within State responsible for overseeing U.S. DBS funding assesses and prioritizes Deloitte's recommendations to address weaknesses in Ukraine's processes for managing U.S. DBS funding and communicates these priorities to the government of Ukraine. (Recommendation 4)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of State The Secretary of State should ensure the entity within State responsible for overseeing U.S. DBS funding takes action to understand Ukraine's progress on addressing the weaknesses PwC identified in the country's internal controls for managing DBS funding. (Recommendation 5)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

U.S. Arms Transfers: State Department Should Improve Investigations and Reporting of Foreign Partners’ End-Use Violations
GAO-25-107622
Sep 16, 2025
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6 Open Recommendations
Agency Affected Recommendation Status
Department of State The Secretary of State should ensure that the Director of PM/RSAT, in consultation with DOD, provides guidance to officials at DSCA and relevant embassies defining the types of incidents that qualify as potential violations of arms transfer agreements and establishing timelines for informing PM/RSAT about potential violations. (Recommendation 1)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of State The Secretary of State should ensure that the Director of PM/RSAT, in consultation with DOD, develops guidance establishing required actions and timeframes for investigating potential violations of arms transfer agreements. (Recommendation 2)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of State The Secretary of State should ensure that the Director of PM/RSAT updates the Foreign Affairs Manual to ensure that responsibility for investigating potential violations of arms transfer agreements is assigned as appropriate and documented in policy. (Recommendation 3)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of State The Secretary of State should ensure that the Director of PM/RSAT documents the status and findings of its investigations related to potential violations of arms transfer agreements. (Recommendation 4)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of State The Secretary of State should ensure that the Director of PM/RSAT consistently communicates to DSCA, SCOs, and other agency stakeholders the status and findings of its investigations, including determinations of whether reported incidents constituted violations of arms transfer agreements. (Recommendation 5)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of State The Secretary of State should ensure that the Director of PM/RSAT develops guidance establishing procedures for determining whether, in accordance with AECA sections 3(c) and 3(e), State should report an incident to Congress and for documenting these determinations. (Recommendation 6)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

U.S. African Development Foundation: Strategic Approach Needed to Mitigate Fraud Risks
GAO-25-107574
Sep 15, 2025
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4 Open Recommendations
Agency Affected Recommendation Status
African Development Foundation The USADF President should conduct workforce planning assessments to determine USADF's needs and ensure it has the necessary personnel to support, among other things, establishing internal control policies, assessing and mitigating fraud, ensuring appropriate separation of duties, managing procurements, and maintaining up-to-date policies and procedures. (Recommendation 1)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
African Development Foundation The USADF President should implement policies and processes for an effective and strategic internal control environment for managing fraud risks, waste, and abuse, such as ensuring the Board of Directors establishes the required advisory council. (Recommendation 2)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
African Development Foundation The USADF President should establish a strategic approach to managing fraud risks consistent with leading practices, such as designating someone within USADF to lead fraud risk management activities; planning regular program fraud risk assessments and developing a fraud risk profile; conducting regular fraud-awareness training; and developing a plan outlining how the program will respond to identified fraud. (Recommendation 3)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
African Development Foundation The USADF President should develop a process to ensure that its policies and procedures guiding decisions on and use of awards are documented, reviewed periodically, and reflect relevant laws and regulations. (Recommendation 4)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Russia Sanctions and Export Controls: U.S. Agencies Should Establish Targets to Better Assess Effectiveness
GAO-25-107079
Sep 08, 2025
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7 Open Recommendations
Agency Affected Recommendation Status
Department of State The Secretary of State should define objectives that are linked to measurable outcomes with targets for the department's efforts related to sanctions and export controls on Russia. (Recommendation 1)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of the Treasury The Secretary of the Treasury should define objectives that are linked to measurable outcomes with targets for the department's efforts related to sanctions on Russia. (Recommendation 2)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of Commerce The Secretary of Commerce should define objectives that are linked to measurable outcomes with targets for the department's efforts related to export controls on Russia. (Recommendation 3)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of State The Secretary of State should assess the department's progress toward achieving the measurable outcomes it establishes for its efforts related to sanctions and export controls on Russia. (Recommendation 4)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of the Treasury The Secretary of the Treasury should assess the department's progress toward achieving the measurable outcomes it establishes for its efforts related to sanctions on Russia. (Recommendation 5)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of Commerce The Secretary of Commerce should assess the department's progress toward achieving the measurable outcomes it establishes for its efforts related to export controls on Russia. (Recommendation 6)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
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