Reports & Testimonies

  • GAO’s recommendations database contains report recommendations that still need to be addressed.

    GAO’s recommendations help congressional and agency leaders prepare for appropriations and oversight activities, as well as help improve government operations. Recommendations remain open until they are designated as Closed-implemented or Closed-not implemented. You can explore open recommendations by searching or browsing.

    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. These recommendations are labeled as such. You can find priority recommendations by searching or browsing our open recommendations below, or through our mobile app.

  • Browse Open Recommendations

    Explore priority recommendations by subject terms or browse by federal agency

    Search Open Recommendations

    Search for a specific priority recommendation by word or phrase

  • Governing on the go?

    Our Priorities for Policy Makers app makes it easier for leaders to search our recommendations on the go.

    See the November 10th Press Release

  • Have a Question about a Recommendation?

    • For questions about a specific recommendation, contact the person or office listed with the recommendation.
    • For general information about recommendations, contact GAO's Audit Policy and Quality Assurance office at (202) 512-6100 or
  • « Back to Results List Sort by   


    Subject Term: "Trust funds"

    5 publications with a total of 6 open recommendations
    Director: Beryl H. Davis
    Phone: (202) 512-2623

    1 open recommendations
    Recommendation: Congress should consider the options for sustaining the Oil Spill Liability Trust Fund as well as the optimal level of funding to be maintained in the Fund, in light of the expiration of the Fund's per-barrel tax funding source in 2017.

    Agency: Congress
    Status: Open

    Comments: We will continue to monitor the funding status.
    Director: Susan Fleming
    Phone: (202) 512-2834

    1 open recommendations
    Recommendation: To improve transparency and provide Congress and the public greater visibility into the types of highway activities funded with Highway Trust Fund monies, the Secretary of Transportation should direct the FHWA Administrator to explore the costs, feasibility, and options for collecting and publicly reporting consistent aggregate project-level spending data.

    Agency: Department of Transportation
    Status: Open

    Comments: As of November 2017, FHWA has not implemented this recommendation. In December 2015, the President signed the Fixing America's Surface Transportation Act or "FAST Act". Sec. 1402 of the Act requires DOT to annually report, for all projects administered by FHWA with a total estimated cost of $25 million or more (and for all other projects to the extent practicable), on the total cost of funded projects, the amount of federal funds obligated, and other information, and to make this information "available in a user-friendly manner on the public Internet website of the Department of Transportation." DOT has not yet implemented this provision of the Act. GAO is monitoring DOT's efforts to implement this provision and the extent to which it fulfills GAO's recommendation.
    Director: Rusco, Franklin W
    Phone: 202-512-3841

    1 open recommendations
    Recommendation: To further strengthen NRC's oversight of decommissioning funding assurance, the NRC Commissioners should better ensure that licensees are providing reasonable assurance that they will have the necessary funds and improve the consistency of information the agency collects by continuing these reviews of fund balances in a way that is most efficient and effective for the agency.

    Agency: Nuclear Regulatory Commission
    Status: Open

    Comments: In May 2016, an NRC official told us that agency staff are currently in the process of revising the agency guidance document, "Procedures for NRC's Independent Analysis of Decommissioning Funding Assurance for Operating Nuclear Power Reactors" (LIC-205) to incorporate factors to be considered by the agency as a basis of when to perform an as-needed spot-check. According to the official, agency staff reviewed the performance of the spot-check program between the period of April 2008 and June 2014, and, in June 2015, recommended that the agency use the spot-check program only on an as-needed basis. It is possible that this staff recommendation may lead to the agency conducting reviews of fund balances in an efficient and effective way. However, NRC might also choose to end the spot check program as the agency has done in the past. As of May 2017, the revised guidance was not available. We will review the revised guidance after it becomes available.
    Director: Clark, Cheryl E
    Phone: (202)512-9377

    1 open recommendations
    Recommendation: The Finance Officer at the Commission's European Regional (ER) office should instruct and monitor approving officials to ensure that expenditure transactions are dated when goods and services are received and approved before payments are processed.

    Agency: American Battle Monuments Commission: European Regional Office
    Status: Open

    Comments: During our fiscal years 2009, 2010, and 2011 financial statement audits, we continued to find expenditure transactions being processed prior to the goods or services being received and approved for payment. During our fiscal year 2012 audit, the Commission informed us that since the transition to a new financial management system in August 2011, all receiving is conducted in the iProcurement system (part of the Oracle accounting system) and must be complete before an invoice is processed for payment in Oracle. Although we found that invoices were approved before payment, we continued to find instances where the invoices were not dated and/or signed when goods or invoices were received. During fiscal year 2017, the Commission informed us that they developed a related policy to address our recommendation. However, the Commission has not provided documentation or an explanation of the controls used by management for monitoring (i.e. evaluating or reviewing) the effective implementation of the procedures established related to this recommendation. Therefore, we will continue to follow up on this open recommendation with the Commission at a later date.
    Director: Siggerud, Katherine A
    Phone: (202)512-6570

    2 open recommendations
    Recommendation: In order to put the Emergency Relief program on a sound financial footing, Congress may wish to consider the expected future demands on the program and reexamine the appropriate level and sources of funding--including whether to increase the $100 million annual authorized funding and whether the Highway Trust Fund, the General Fund, or some combination would allow the program to accomplish its purpose in a fiscally sustainable manner.

    Agency: Congress
    Status: Open

    Comments: As of October 2017, Congress has not yet taken action on this recommendation. The Emergency Relief Program is due to be reauthorized in fiscal year 2021.
    Recommendation: Congress may also wish to consider tightening the eligibility criteria for Emergency Relief funding, either through amending the purpose of the Emergency Relief program, or by directing FHWA to revise its program regulations. Revised criteria could include limitations on the use of Emergency Relief funds to fully finance projects with scope and costs that have grown as a result of environmental and community concerns.

    Agency: Congress
    Status: Open

    Comments: As of October 2017, Congress has not yet taken action on this recommendation. The Emergency Relief Program is due to be reauthorized in fiscal year 2021.