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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Subject Term: "Science, Technology, Engineering, and Mathematics education"

1 publication with a total of 2 priority recommendations
Director: J. Christopher Mihm
Phone: (202) 512-6806

2 open priority recommendations
Recommendation: To ensure the effective implementation of federal program inventory requirements and to make the inventories more useful, the Director of OMB should, to better present a more coherent picture of all federal programs, include tax expenditures in the federal program inventory effort by designating tax expenditure as a program type in relevant guidance.

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

Comments: As of June 2018, OMB had not taken action to include tax expenditures in the federal program inventory, as GAO recommended in October 2014. The GPRA Modernization Act of 2010 requires OMB to publish a list of all federal programs on a central, government-wide website. The federal program inventory is the primary tool for agencies to identify programs that contribute to their goals, according to OMB's guidance. Although OMB published an initial inventory covering the programs of 24 federal agencies in May 2013, OMB decided to postpone further development of the inventory in order to coordinate with the implementation of the Digital Accountability and Transparency Act of 2014 (DATA Act). In July 2015, GAO recommended that OMB accelerate efforts to merge DATA Act purposes with the production of a federal program inventory. However, in September 2017, GAO found that OMB continued to delay implementation of the federal program inventory. At that time, GAO recommended that OMB issue guidance to provide time frames and milestones for implementing the federal program inventory. Although OMB updated its guidance in June 2018, it does not provide any time frames or milestones for implementing the inventory. The guidance states that OMB is continuing to work with agencies and stakeholders to merge implementation of the DATA Act and other priorities with the federal program inventory requirements to provide a coherent picture of federal programs, activities, and spending. By including tax expenditures in the inventory, OMB could help ensure that agencies are properly identifying the contributions of tax expenditures to the achievement of their goals.
Recommendation: To ensure the effective implementation of federal program inventory requirements and to make the inventories more useful, the Director of OMB should, to better present a more coherent picture of all federal programs, include tax expenditures in the federal program inventory effort by developing, in coordination with the Secretary of the Treasury, a tax expenditure inventory that identifies each tax expenditure and provides a description of how the tax expenditure is defined, its purpose, and related performance and budget information.

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

Comments: As of June 2018, OMB had not taken action to develop a tax expenditure inventory describing the purpose of each tax expenditure with related performance and budget information, as GAO recommended in October 2014. The GPRA Modernization Act of 2010 requires OMB to publish a list of all federal programs on a central, government-wide website. The federal program inventory is the primary tool for agencies to identify programs that contribute to their goals, according to OMB's guidance. Although OMB published an initial inventory covering the programs of 24 federal agencies in May 2013, OMB decided to postpone further development of the inventory in order to coordinate with the implementation of the Digital Accountability and Transparency Act of 2014 (DATA Act). In July 2015, GAO recommended that OMB accelerate efforts to merge DATA Act purposes with the production of a federal program inventory. However, in September 2017, GAO found that OMB continued to delay implementation of the federal program inventory. At that time, GAO recommended that OMB issue guidance to provide time frames and milestones for implementing the federal program inventory. Although OMB updated its guidance in June 2018, it does not provide any time frames or milestones for implementing the inventory. The guidance states that OMB is continuing to work with agencies and stakeholders to merge implementation of the DATA Act and other priorities with the federal program inventory requirements to provide a coherent picture of federal programs, activities, and spending. By including tax expenditures in the inventory and centralizing information about their performance, OMB could help ensure that agencies are properly identifying the contributions of tax expenditures to the achievement of their goals.