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.

Our recommendations help congressional and agency leaders prepare for appropriations and oversight activities, as well as help improve government operations. Moreover, when implemented, some of our priority recommendations can save large amounts of money, help Congress make decisions on major issues, and substantially improve or transform major government programs or agencies, among other benefits.

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.

Browse or Search Open Recommendations

Search



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 apqa@gao.gov.
« Back to Results List Sort by   

Results:

Subject Term: Budgeting

4 publications with a total of 5 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: Frank Rusco
Phone: (202) 512-3841

1 open priority recommendation
Recommendation: To improve NRC's ability to strategically manage the size and composition of its workforce and respond to changes in the nuclear industry, the Chairman of the Nuclear Regulatory Commission should set agencywide goals, which could be ranges, for overall workforce size and skills composition that extend beyond the 2-year budget cycle.

Agency: Nuclear Regulatory Commission
Status: Open
Priority recommendation

Comments: NRC generally agreed with this recommendation. In July 2017, NRC started a three-office pilot of an Enhanced Strategic Workforce Planning process to better integrate workload projection, skills identification, and human capital management, among other areas. NRC envisions this process as an annual cycle that will incorporate insights from 1-year and 5-year workload forecasts. The pilot is expected to be completed in summer 2018. At the conclusion of the pilot, NRC plans to identify the strengths, challenges, estimated resources, and recommended improvements to the process for agency-wide implementation. NRC officials expect that the strategic workforce planning information obtained during the Enhanced Strategic Workforce Planning process will help NRC develop long-range workforce size forecasts, but NRC has not yet set agencywide goals. We will continue to monitor NRC's implementation of this recommendation and will review information on planned changes, if any, to NRC's efforts to set agencywide goals for overall workforce size and skills composition.
Director: Krause, Heather M
Phone: (202) 512-6806

1 open priority recommendation
Recommendation: To help ensure that the contributions of tax expenditures toward the achievement of agency goals are identified and measured, the Director of OMB, in collaboration with the Secretary of the Treasury, should work with agencies to identify which tax expenditures contribute to their agency goals, as appropriate--that is, they should identify which specific tax expenditures contribute to specific strategic objectives and agency priority goals.

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

Comments: In January 2018, OMB staff said that although they still agreed with our recommendation, it was not an effort they were pursuing due to competing priorities, as well as capacity and resource constraints.
Director: Frank Rusco
Phone: (202) 512-3841

1 open priority recommendation
Recommendation: To reduce uncertainty about the expected cost and schedule of the U.S. ITER Project and its potential impact on the U.S. fusion program, once the ITER Organization completes its reassessment of the international project schedule, the Secretary of Energy should direct the Associate Director of the Office of Fusion Energy Sciences to use that schedule, if reliable, to propose a final, stable funding plan for the U.S. ITER Project, approve a performance baseline with finalized cost and schedule estimates, and communicate this information to Congress.

Agency: Department of Energy
Status: Open
Priority recommendation

Comments: As of July 2018, DOE had approved a performance baseline for the first plasma portion of the U.S. ITER Project and had communicated that performance baseline to Congress. However, the performance baseline did not include the post-first plasma portion of the U.S. ITER Project. DOE officials told us the Administration was reviewing U.S. participation in ITER. They said that if, at the end of the review, the Administration decided to continue U.S. participation in ITER, then DOE would set a performance baseline for the post-first plasma portion of the U.S. ITER Project.