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As of May 16, 2024, there are 5137 open recommendations that still need to be addressed. 412 of these are priority recommendations, those that we believe warrant priority attention. Learn more about our priority designation on our Recommendations page.

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241 - 260 of 412 Recommendations

Virtual Currencies: Additional Information Reporting and Clarified Guidance Could Improve Tax Compliance

GAO-20-188
James (Jay) R. McTigue, Jr
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1 Open Recommendations
1 Priority
Agency Recommendation Status
Internal Revenue Service
Priority Rec.
The Commissioner of Internal Revenue should clarify the application of reporting requirements under FATCA to virtual currency. (Recommendation 3)
Open

IRS disagreed with this recommendation. In an August 2020 letter, IRS said it intends to focus on developing guidance regarding information reporting on certain virtual currency transactions involving U.S. businesses instead of clarifying the application of reporting requirements under FATCA to virtual currency. IRS stated that additional guidance on FATCA requirements may be appropriate in the future as the workings of foreign virtual currency exchanges become more transparent over time. We found that many virtual currency stakeholders were uncertain about how, if at all, FATCA requirements

Small Business Administration: Disaster Loan Processing Was Timelier, but Planning Improvements and Pilot Program Evaluation Needed

GAO-20-168
William B. Shear
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1 Open Recommendations
1 Priority
Agency Recommendation Status
Small Business Administration
Priority Rec.
The Associate Administrator for the Office of Disaster Assistance should identify and document risks associated with its disaster response and plans to mitigate these risks in its disaster planning documentation. (Recommendation 1)
Open

SBA agreed with the recommendation. SBA noted that relevant agency offices would collaborate to identify and document known risks associated with SBA's disaster response and implement a risk-informed approach to its direct response and recovery operations. According to SBA in December 2022, the agency has been meeting regularly with its Office of Continuous Operations and Risk Management, and expects to fully incorporate regional risks in its 2023 Disaster Preparedness and Recovery Plan.

Federal Real Property: GSA Should Improve Accuracy, Completeness, and Usefulness of Public Data

GAO-20-135
Lori Rectanus
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1 Open Recommendations
1 Priority
Agency Recommendation Status
General Services Administration
Priority Rec.
The Administrator of GSA should coordinate with agencies to ensure that street address information in the public database is complete and correctly formatted. (Recommendation 1)
Open – Partially Addressed

GSA agreed with the recommendation. As of March 2024, GSA officials said that they continue to coordinate with OMB and the Federal Real Property Council (FRPC)-made up of real property officials from federal agencies-to improve the quality of address data. For example, GSA officials said that the agency is implementing a phased action plan that requires commitments from FRPC member agencies and assists them in accurately reporting geographic data elements. In addition, the FRPC created an agency scorecard for federal agencies that tracks five metrics related to data reliability. It shows that

Identity Theft: IRS Needs to Better Assess the Risks of Refund Fraud on Business-Related Returns

GAO-20-174
James (Jay) R. McTigue, Jr
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1 Open Recommendations
1 Priority
Agency Recommendation Status
Internal Revenue Service
Priority Rec.
The Commissioner of Internal Revenue should designate a dedicated entity to provide oversight of agency-wide efforts to detect, prevent, and resolve business IDT, consistent with leading practices. This may involve designating one business unit as a lead entity or leveraging cooperative relationships between business units to establish a business IDT leadership team. This entity should have defined responsibilities and authority for managing fraud risk. (Recommendation 1)
Open – Partially Addressed

IRS agreed with the recommendation, but it has provided conflicting information on its implementation plans. In September 2020, IRS initially assigned oversight of its agency-wide efforts on business IDT to an executive steering committee. However, in February 2021, IRS officials stated that the agency is restructuring this executive steering committee and the restructured executive steering committee had not assumed the oversight role for business IDT. In May 2021, IRS officials stated that the committee would continue to serve as an interim oversight body on business IDT until IRS fully

Water Infrastructure: Technical Assistance and Climate Resilience Planning Could Help Utilities Prepare for Potential Climate Change Impacts

GAO-20-24
J. Alfredo Gómez
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1 Open Recommendations
1 Priority
Agency Recommendation Status
Environmental Protection Agency
Priority Rec.
The Director of Water Security of EPA, as Chair of the Water Sector Government Coordinating Council, should work with the council to identify existing technical assistance providers and engage these providers in a network to help drinking water and wastewater utilities incorporate climate resilience into their projects and planning on an ongoing basis. (Recommendation 1)
Open

EPA neither agreed nor disagreed with our recommendation but since 2021 has taken actions that are consistent with our recommendation, including hosting webinars and trainings that reached 29,500 personnel at water and wastewater systems. As of April 2024, EPA officials said that the Creating Resilient Water Utilities (CRWU) initiative is now part of EPA's national Water Technical Assistance (WaterTA) effort, which is builiding a network of technical assistance providers that EPA said will help water systems address infrastructure issues including climate resilience. The agency said it is

2019 Tax Filing: IRS Successfully Implemented Tax Law Changes but Needs to Improve Service for Taxpayers with Limited-English Proficiency

GAO-20-55
Jessica Lucas-Judy
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1 Open Recommendations
1 Priority
Agency Recommendation Status
Internal Revenue Service
Priority Rec.
The Commissioner of Internal Revenue should direct the Wage and Investment division to develop and implement a strategy, in collaboration with its strategic workforce planning initiative, for the efficient use of overtime. (Recommendation 6)
Open

IRS agreed with our January 2020 recommendation but stated, in December 2021, that its existing process within the Wage and Investment division for the use and approval of overtime is sufficient and it would not take any further action. However, as we reported in January 2020, offices in the Wage and Investment division had exceeded their overtime allocations in several of the preceding years. Further, we reported in April 2022 that IRS's use of overtime doubled during fiscal year 2021 compared to the prior year. In December 2022, we reported that IRS used its direct-hire authorities to help

NASA Lunar Programs: Opportunities Exist to Strengthen Analyses and Plans for Moon Landing

GAO-20-68
Cristina T. Chaplain
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1 Open Recommendations
1 Priority
Agency Recommendation Status
National Aeronautics and Space Administration
Priority Rec.
The NASA Administrator should ensure that the NASA Associate Administrator for Human Exploration and Operations creates a life-cycle cost estimate for the Artemis III mission. (Recommendation 4)
Open

NASA agreed with the recommendation. Officials stated that NASA would provide a preliminary cost estimate for the Artemis III mission by the end of calendar year 2020. However, NASA has not yet created this cost estimate. NASA officials previously told us that a 5-year funding plan provided to Congress in September 2020 serves as the agency's cost estimate through the Artemis III mission, which was at the time planned for 2024. The officials stated that the agency would establish cost and schedule commitments for projects but not the overall mission. In February 2023, NASA officials added that

Tax Administration: Taxpayer Input Could Strengthen IRS's Online Services

GAO-20-71
Jessica Lucas-Judy
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2 Open Recommendations
2 Priority
Agency Recommendation Status
Internal Revenue Service
Priority Rec.
The Commissioner of the IRS should work with relevant officials to set a target to reduce taxpayer burden through the development of new online services. (Recommendation 5)
Open

IRS did not agree with this recommendation, stating that its taxpayer burden measurement methodology is not designed to evaluate the effect of specific online services. We continue to believe that IRS should set a target. IRS's customer experience plan for fiscal year 2023 (posted on Performance.gov) states that officials are working to measure the time saving resulting from online services, and that a target or projection will be announced this fiscal year. The additional funding from the Inflation Reduction Act of 2022 makes it important that IRS address this recommendation. IRS's Strategic
Internal Revenue Service
Priority Rec.
The Commissioner of the IRS should direct the Commissioner of W&I to work with the Director of OLS to ensure that future decisions regarding whether to renew the Free File agreement incorporate findings from a comprehensive examination of the benefits and costs of the agreement as it relates to long term plans for IRS's online services, including plans to file amended returns electronically. (Recommendation 7)
Open

IRS agreed with this recommendation. A March 2021 IRS analysis addressed a portion of the recommendation by identifying potential benefits, such as lower costs of processing electronic returns compared to paper ones. However, IRS did not discuss how the Free File program should be coordinated with online services offered to taxpayers, such as online accounts. In August 2022, Congress provided IRS with $15 million in the Inflation Reduction Act of 2022 to study the possibility of an IRS-run online filing system. In May 2023, IRS issued its report to Congress on a potential free direct file

Customs and Border Protection: Risk Management for Tariff Refunds Should Be Improved

GAO-20-182
Kimberly Gianopoulos
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2 Open Recommendations
2 Priority
Agency Recommendation Status
Office of the Commissioner
Priority Rec.
The Commissioner of CBP should ensure that the Office of Trade assesses the feasibility of flagging excessive export submissions across multiple claims and takes cost-effective steps, based on the assessment, to prevent over claiming. (Recommendation 2)
Open

CBP agreed with GAO's December 2019 recommendation and described steps it is taking to address it. In March 2023, CBP drafted a white paper examining the feasibility of attaching a unique identifier to exported merchandise in the Automated Commercial Environment (ACE) and mandating a uniform reporting requirement of the exported merchandise's unique identifier. Based on the assessment, CBP determined that tracking export submissions across drawback claims is not feasible because current law, ACE programming, and staff resources do not support the uniform reporting requirement CBP was
Office of the Commissioner
Priority Rec.
The Commissioner of CBP should ensure that the Office of Trade develops a plan, with time frames, to establish a reliable system of record for proof of export. (Recommendation 3)
Open

CBP agreed with GAO's December 2019 recommendation and described steps it is taking to address it. In November 2023, CBP drafted a white paper examining the suitability of the Automated Export System (AES) as an electronic means of establishing proof of export. Based on the assessment, CBP determined that AES cannot support electronic proof of export for drawback claims in its current state. In February 2024, CBP officials said that establishing a reliable system of record for proof of export would require a long-term plan to develop AES capabilities, set priorities, and align resources. GAO

Improving Program Management: Key Actions Taken, but Further Efforts Needed to Strengthen Standards, Expand Reviews, and Address High-Risk Areas

GAO-20-44
Yvonne Jones
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2 Open Recommendations
2 Priority
Agency Recommendation Status
Deputy Director for Management
Priority Rec.
The Deputy Director for Management of OMB should clarify for agencies how the different definitions of a "program" relate to each other in OMB guidance. (Recommendation 5)
Open

OMB disagrees with GAO that action is needed. As of December 2022, OMB indicated that it plans to take no action on this recommendation.
Deputy Director for Management
Priority Rec.
The Deputy Director for Management of OMB should convene trilateral meetings between OMB, relevant agencies, and us for addressing all high-risk areas during each two-year high-risk cycle (Recommendation 6).
Open

In June 2021 we added this recommendation as a priority in our OMB priority recommendation letter. The letter states: OMB should convene trilateral meetings between OMB, relevant agencies, and GAO for addressing all areas on our High Risk List during each two-year high-risk cycle. Doing so would better position OMB to enhance the leadership commitment needed to make greater progress on high-risk areas. Meetings with senior OMB and agency officials on individual high-risk areas have proven in the past to be helpful to making progress. These meetings would also help OMB meet statutory

Cloud Computing Security: Agencies Increased Their Use of the Federal Authorization Program, but Improved Oversight and Implementation Are Needed

GAO-20-126
Gregory C. Wilshusen
Show
1 Open Recommendations
1 Priority
Agency Recommendation Status
Office of the Director
Priority Rec.
The Director of OMB should establish a process for monitoring and holding agencies accountable for authorizing cloud services through FedRAMP. (Recommendation 1)
Open

OMB neither agreed nor disagreed with this recommendation. In May 2023, OMB stated that it had established a process for holding agencies accountable for authorizing cloud services through FedRAMP and that it was working with the FedRAMP program management office to document the process. In its March 2024 update, OMB stated that it has actions underway. We will update the status of this recommendation when OMB provides information on its corrective actions. However, OMB has yet to provide support or planned dates for documenting the process. To fully implement this recommendation, OMB needs to

Information Technology: Agencies Need to Fully Implement Key Workforce Planning Activities

GAO-20-129
Carol C. Harris
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1 Open Recommendations
1 Priority
Agency Recommendation Status
Office of Personnel Management
Priority Rec.
The Director of the Office of Personnel Management should ensure that the agency fully implements each of the eight key IT workforce planning activities it did not fully implement. (Recommendation 15)
Open – Partially Addressed

OPM agreed with this recommendation. As of February 2023, OPM had implemented six of the eight recommended IT workforce planning activities-developing competency and staffing requirements; assessing gaps in competencies and staffing; developing strategies and plans to address gaps in competencies and staffing; implementing activities that address gaps; monitoring progress in addressing gaps; and reporting to agency leadership on progress in addressing gaps. In March 2024, OPM stated that it expects to finalize a workforce plan by the end of fiscal year 2024, and assess competency needs by the

Veterans Health Care: VA Needs to Improve Its Allocation and Monitoring of Funding

GAO-19-670
Sharon M. Silas
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1 Open Recommendations
1 Priority
Agency Recommendation Status
Veterans Health Administration
Priority Rec.
The VA Under Secretary of Health should revise its existing guidance to require VISNs—in conjunction with medical centers—to develop and submit approaches to improve efficiency at medical centers with declining workload that received adjusted funding levels. These approaches could include adjusting the level of services offered. (Recommendation 4)
Open – Partially Addressed

VA agreed in principle with our recommendation. In January 2023, VHA said that it instructed medical center, VISN, and VA central office leadership to develop a prioritized list of facility investment opportunities, some of which are based on recommendations in the market assessments completed in March 2022. According to VHA, this work will help inform investments in new facilities that are aligned with veteran demand, allow for utilization of modern healthcare technologies, and improve efficiency across the VA healthcare system. Furthermore, VHA said that the implementation of prioritized

Head Start: Action Needed to Enhance Program Oversight and Mitigate Significant Fraud and Improper Payment Risks

GAO-19-519
Seto J. Bagdoyan
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1 Open Recommendations
1 Priority
Agency Recommendation Status
Office of Head Start
Priority Rec.
The Director of OHS should perform a fraud risk assessment for the Head Start program, to include assessing the likelihood and impact of fraud risks it faces. (Recommendation 1)
Open

As of February 2024, HHS told us that its Fraud Risk Assessment approach is still under development and that a timeline for completing this work had not been established. We will continue to monitor HHS's efforts in this area.

Foreign Assistance: State Department Should Take Steps to Improve Timeliness of Required Budgetary Reporting

GAO-19-600
Jason L. Bair
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1 Open Recommendations
1 Priority
Agency Recommendation Status
Department of State
Priority Rec.
The Secretary of State should ensure that the Director of State's Office of U.S. Foreign Assistance Resources conducts a review of the Section 653(a) process to identify process steps that can be streamlined or eliminated and determine the time frame needed to prepare the annual Section 653(a) report. If State determines that the time frame exceeds 30 days, the office should coordinate with other appropriate officials to submit a legislative proposal to Congress to extend the mandated time frame for submitting Section 653(a) reports. (Recommendation 1)
Open

According to State officials, they will submit a legislative proposal to Congress to extend the mandated time frame for submitting Section 653(a) reports after they complete planned improvements to their Foreign Assistance Coordination and Tracking System. These system improvements will give State a better understanding of the time needed to complete the process before submitting a legislative proposal to Congress, according to State officials. In February 2023, GAO received information from State saying the department reviewed the Section 653(a) process and implemented numerous changes as an

Critical Infrastructure Protection: Actions Needed to Address Significant Cybersecurity Risks Facing the Electric Grid

GAO-19-332
Frank Rusco, Nick Marinos
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1 Open Recommendations
1 Priority
Agency Recommendation Status
Department of Energy
Priority Rec.
The Secretary of Energy, in coordination with DHS and other relevant stakeholders, should develop a plan aimed at implementing the federal cybersecurity strategy for the electric grid and ensure that the plan addresses the key characteristics of a national strategy, including a full assessment of cybersecurity risks to the grid. (Recommendation 1)
Open

According to DOE officials, the department is (1) examining cybersecurity risks to the electricity grid as part of an overall risk characterization effort that will also consider other threats and hazards, and (2) evaluating combined physical-cyber attack scenarios to address GAO's recommendation. As of April 2024, DOE did not have an estimated date for issuing a plan related to addressing all of the key characteristics needed to implement a national strategy, such as fully assessing cybersecurity risks to the electricity grid. DOE needs to develop a plan for implementing the federal

Medicaid: Additional CMS Data and Oversight Needed to Help Ensure Children Receive Recommended Screenings

GAO-19-481
Carolyn L. Yocom
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1 Open Recommendations
1 Priority
Agency Recommendation Status
Centers for Medicare & Medicaid Services
Priority Rec.
The Administrator of CMS should work with states and relevant federal agencies to collect accurate and complete data on blood lead screening for Medicaid beneficiaries in order to ensure that CMS is able to monitor state compliance with its blood lead screening policy, and assist states with planning improvements to address states' compliance as needed. (Recommendation 1)
Open – Partially Addressed

In February 2024, CMS stated that it continues to remind states of Medicaid's universal blood lead screening and has encouraged state Medicaid agencies and health departments to establish data sharing agreements with other state agencies, in order to have more complete data. In addition, CMS added a lead screening measure to the Child Core Set, which is a set of quality measures reported by states that is used, among other things, to monitor performance at the state level. States began reporting this measure in late 2023 and CMS expects these data to be available in late 2024. CMS also said it
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