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    Results:

    Subject Term: "Audit oversight"

    6 publications with a total of 28 open recommendations including 12 priority recommendations
    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: Beryl H. Davis
    Phone: (202) 512-2623

    2 open recommendations
    Recommendation: To provide increased oversight of AOC and to keep the Architect and the Congress fully and currently informed, the AOC OIG should revise and implement policies and procedures to provide audit reports that are based on planning that includes an assessment of risk and the assignment of priorities, consistent with requirements in CIGIE's Quality Standards for Federal Offices of Inspector General.

    Agency: Architect of the Capitol
    Status: Open

    Comments: The AOC OIG has met the intent of GAO recommendation related to "revising" policies and procedures. We have verified that AOC OIG's policies (dated February 2017) have been revised and now require an assessment of risk and the assignment of priorities, consistent with requirements in CIGIE's Quality Standards for Federal Offices of Inspector General. However, we do not believe AOC OIG has met the intent of GAO recommendation related to "implementing" policies and procedures. In June 2017, the AOC OIG informed us that it plans to complete a risk assessment in August 2017 and use the results from the risk assessment to aid in developing the AOC OIG fiscal year 2018 audit plan, which AOC OIG plans to complete by October 1, 2017. To fully implement the recommendation, we believe AOC OIG still needs to (1) complete the risk assessment and (2) show how it used the results of the risk assessment to improve the scope of what needs to be audited. We will continue to monitor AOC OIG's actions to address this recommendation.
    Recommendation: To reduce the risk that fraud, waste, and abuse and criminal activities are not detected or fully addressed, the AOC OIG should (1) work with CIGIE to obtain a peer review from another federal OIG of the AOC OIG's overall investigative operations, including consideration of the OIG's reliance on investigations performed by other entities, and (2) make any needed changes in its operating procedures based on the results of the review to help ensure that investigations of AOC are conducted in accordance with CIGIE standards for investigations and AOC Inspector General Act of 1978 (IG Act) requirements.

    Agency: Architect of the Capitol
    Status: Open

    Comments: On April 27, 2017, the OIG informed us that it has scheduled with CIGIE an external peer review of AOC investigative operations. The Federal Housing Finance Agency OIG is scheduled to perform this review in August 2017. This external review will also include assessing the AOC OIG's reliance on other OIGs and the U.S. Capitol Police to complete certain investigations. Further, AOC OIG indicated that after they receive the results of this peer review, they will make needed changes in operating procedures consistent with the GAO recommendation. We will continue to monitor AOC OIG's actions to address this recommendation.
    Director: Gootnick, David B
    Phone: (202) 512-3149

    2 open recommendations
    Recommendation: In order to improve the ability of the U.S. agencies participating in the Joint Economic Management Committee (JEMCO) and Joint Economic Management and Financial Accountability Committee (JEMFAC) to conduct required oversight of compact funds, the Secretary of the Interior should direct the Director of Insular Affairs, as Chairman of JEMCO, to coordinate with other JEMCO-member U.S. agencies to have JEMCO take all necessary steps, or, as the administrator of compact grants, to directly take all necessary steps, to ensure that the FSM (1) completes satisfactory plans to address annual decrements in compact funds, (2) produces reliable indicator data used to track progress in education and health, and (3) addresses all single audit findings in a timely manner.

    Agency: Department of the Interior
    Status: Open

    Comments: JEMCO accepted decrement plans from the FSM which addressed one element of the recommendation. However, as of June 16th, 2017 the other parts of the recommendation have not been addressed.
    Recommendation: In order to improve the ability of the U.S. agencies participating in the JEMCO and JEMFAC committees to conduct required oversight of compact funds, the Secretary of the Interior should direct the Director of Insular Affairs, as Chairman of the JEMFAC, to coordinate with other JEMFAC-member U.S. agencies to have JEMFAC take all necessary steps, or, as the administrator of compact grants, to directly take all necessary steps, to ensure that the RMI (1) completes satisfactory plans to address annual decrements in compact funds, (2) produces reliable indicator data used to track progress in education and health, and (3) addresses all single audit findings in a timely manner.

    Agency: Department of the Interior
    Status: Open

    Comments: JEMFAC accepted decrement plans from the RMI, which addressed one element of the recommendation. However, as of June 16th, 2017 the other parts of the recommendation have not been addressed.
    Director: Hutton, John P
    Phone: (202) 512-4841

    2 open recommendations
    Recommendation: To better focus agencies' efforts to manage the risks related to professional and management support service contracts, the Director of OMB, through the Office of Federal Procurement Policy (OFPP), should establish a near-term deadline for agencies to develop internal procedures required by OFPP Policy Letter 11-01, including for services that closely support inherently governmental functions.

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

    Comments: In providing comments on our report, OFPP generally agreed with this recommendation. During follow-up discussions, OFPP agreed to provide additional information to confirm the actions they have taken to address the recommendation. However, we have yet to receive this information. We will continue to follow this recommendation and provide updated information when available.
    Recommendation: To ensure that the risks of professional and management support service contracts are more fully considered and addressed, the Director of OMB, through the Office of Federal Procurement Policy, should include contracts coded in the Federal Procurement Data System - Next Generation (FPDS-NG) as Other Professional Services and Other Management Support Services in the cost savings initiative for management support services and planned service contract inventory guidance to agencies for conducting analysis of special interest functions.

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

    Comments: In providing comments on our report, OFPP generally agreed with this recommendation. We have had discussions with OFPP and they agreed to provide additional information on the actions taken to address the recommendation. However, we have yet to receive this information. We will continue to follow this recommendation and provide updated information when available.
    Director: White, James R
    Phone: (202)512-5594

    1 open recommendations
    Recommendation: To gain efficiencies and improve taxpayer service, the Commissioner of Internal Revenue should direct the appropriate officials, based on the quality of service provided by comparable organizations and on what matters most to the customer, to determine a customer service telephone standard, and the resources required to achieve this standard based on input from Congress and other stakeholders.

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

    Comments: In January 2017, IRS officials provided results of a benchmarking study that it completed in response to our recommendation. In that study, an IRS team compared IRS's service, measures and goals to comparable agencies and companies. For example, IRS compared the types of measures the companies used, including those that were primarily service-driven and resource-driven. As a result, the team recommended options for additional measures to indicate the level of access taxpayers have to service, including across channels. In addition, IRS concluded that the ideal level of service is 83 percent, which optimizes a balance between wait time, disconnects, and assistor availability. It also recommended exploring using new technology including email, online chat, and telephone call back features as well as to establish regularly scheduled follow-up benchmarking. However, IRS did not adopt the standard level of service goal of 83 percent. Furthermore, in its fiscal year 2018 performance measures and goals, IRS planned a 39 percent level of service, which is substantially lower than the prior 2 year targets, both of which IRS exceeded. In addition, IRS did not estimate the resources required to achieve the level of service standard that it identified in its 2016 benchmarking study. While these benchmarking results represent an important step toward delivering a certain standard of telephone service, without actually setting goals that are consistent with those results and determining and communicating the resources required to achieve them, IRS is unable to work effectively with Congress and other stakeholders to deliver desired levels of service.
    Director: White, James R
    Phone: (202)512-5594

    1 open recommendations
    Recommendation: Congress may wish to consider providing IRS with math error authority (MEA) to use prior years' tax return information to automatically verify taxpayers' compliance with the limit on the number of years the Hope credit can be claimed.

    Agency: Congress
    Status: Open

    Comments: As of August 3, 2017, Congress has not provided IRS with math error authority (MEA) to use prior years' tax return information to automatically verify taxpayers' compliance with the limit on the number of years the Hope Scholarship Credit, now known as the American Opportunity Tax Credit (AOTC) can be claimed. The AOTC can be claimed by taxpayers for qualified tuition and related expenses for 4 years of postsecondary education. Under the Protecting Americans From Tax Hikes Act of 2015, IRS was granted MEA to disallow a claim for the AOTC if the taxpayer is not permitted to claim the credit due to prior fraudulent or reckless claims, or if the taxpayer omitted information relating to prior improper claims of the credit. IRS does not have authority to automatically deny an AOTC even if the taxpayer claims the credit for more than the 4 allowable years. GAO has in the past provided technical assistance to the House Solutions Caucus in drafting legislative language for a bill on extending MEA to use prior years' returns for verifying compliance with limits on the credit. In addition, the Administration has for many years included a revenue proposal in Treasury's Green Book to provide IRS with "correctable error authority" where the (1) information provided by the taxpayer does not match the information contained in government databases, (2) taxpayer has exceeded the lifetime limit for claiming the credit or deduction, or (3) taxpayer failed to include proper documentation with his or her return. If this revenue proposal was enacted, IRS would have the authority to deny claims for the AOTC if the taxpayer has already received the credit for 4 years.