GAO’s recommendations database contains report recommendations that still need to be addressed. 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. Below you can search only priority recommendations, or search all recommendations.

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As of April 18, 2018, there are 5,184 open recommendations, of which 465 are priority recommendations. Recommendations remain open until they are designated as Closed-implemented or Closed-not implemented.

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Federal Agency: "Department of Defense: Department of the Army"

2 publications with a total of 3 priority recommendations
Director: Asif A. Khan
Phone: (202) 512-9869

2 open priority 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
Priority recommendation

Comments: The Department of the Army concurred with this recommendation. The Assistant Secretary of Financial Management and Comptroller (ASA(FM&C)) with Defense Finance and Accounting Service (DFAS) began implementing the recommendation in April 2017 by establishing a Journal Voucher (JV) review initiative as part of the Business Mission Area Championship (BMAC) project. The BMAC project was established as a supplemental senior leader oversight program to the Journal Voucher Working Group (JVWG). The BMAC initiative establishes a schedule for a monthly sample evaluation to determine applicable support, align adjustments to a root cause, and document any newly identified root causes. The initial JV review schedule, which incorporates all applicable Army and Department of Defense Army allocated appropriations, is targeted to be completed by June 2018. At a time which additional resources become available or at the conclusion of the review cycle in fiscal year 2018, ASA(FM&C) along with DFAS will develop a plan to incorporate further adjustments into the monthly evaluations.
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
Priority recommendation

Comments: The Department of the Army concurred with this recommendation. The Assistant Secretary of Financial Management and Comptroller (ASA(FM&C)) will partner with Defense Finance and Accounting Service (DFAS) to reevaluate the journal voucher (JV) metric report to monitor the identification of unsupported JV root causes and reduction more clearly. Journal voucher root cause analysis, reduction, and support will be an ongoing effort until JVs are significantly reduced, and as a result, ASA(FM&C) remains committed to working with DFAS to continue to lessen related financial statement audit risk. While select initiatives have been implemented since the audit engagement to attempt to improve metric reporting, the BMAC priority lead for JVs will establish a meeting with DFAS counterparts prior to December 2017 to identify additional means to enhance metric reporting and root cause monitoring.
Director: Asif A. Khan
Phone: (202) 512-9869

1 open priority recommendation
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
Priority recommendation

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. We received documentation from the Army in January 2018 and are in the process of assessing whether the actions taken are sufficient to close this recommendation.