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 October 25, 2020, there are 4812 open recommendations, of which 473 are priority recommendations. Recommendations remain open until they are designated as Closed-implemented or Closed-not implemented.
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Recommendation: To promote further transparency in measuring the federal government's progress against deficit reduction targets required under current law, the Director of the Office of Management of Budget should identify and publicly report the total amount of actual reductions in budget authority government-wide each year as a result of sequestration or the reduction of discretionary spending limits under BBEDCA.
Agency: Executive Office of the President: Office of Management and Budget Status: Open
Comments: In September 2018, OMB staff maintained their position of disagreement with this recommendation as summarized in our April 2016 report. As of January 2020, OMB has not provided any plans to implement this recommendation.
Recommendation: The Secretary of the Treasury should direct the Fiscal Assistant Secretary, working in coordination with the Controller of OMB, to establish and implement policies and procedures for accounting for and reporting all significant General Fund activity and balances, obtaining assurance on the reliability of the amounts, and reconciling the activity and balances between the General Fund and federal entities.
Agency: Department of the Treasury Status: Open Priority recommendation
Comments: As of the completion of our fiscal year 2019 audit of the consolidated financial statements of the U.S. government (CFS), this recommendation remained open. Over the past few years, Treasury has made progress by (1) improving the accounting for and reporting of General Fund transactions and balances, (2) working to resolve significant differences between the General Fund and federal entity trading partners, and (3) including differences involving General Fund activity and balances in the quarterly scorecard process. However, significant differences between the General Fund and federal entity trading partners existed as of the end of fiscal year 2019. Also, Treasury continues to work on obtaining audit assurance on the activity and balances. We will follow-up on progress made by Treasury and OMB as part of our fiscal year 2020 CFS audit.
Recommendation: The Secretary of the Treasury should direct the Fiscal Assistant Secretary, working in coordination with the Controller of OMB, to establish a formalized process to require the performance of additional audit procedures specifically focused on intragovernmental activity and balances between federal entities to provide increased audit assurance over the reliability of such information.
Agency: Department of the Treasury Status: Open Priority recommendation
Comments: As of the completion of our fiscal year 2019 audit of the consolidated financial statements of the U.S. government (CFS), this recommendation remained open. Treasury did not perform corrective actions in FY 2019 to address this recommendation. We will follow-up on progress made by Treasury and OMB as part of our fiscal year 2020 CFS audit.
