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Recommendations Database

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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Subject Term: "Budgetary resources"

3 publications with a total of 7 open recommendations

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Economic Sanctions: Treasury and State Have Received Increased Resources for Sanctions Implementation but Face Hiring Challenges
GAO-20-324, Mar 11, 2020

Director: Kimberly Gianopoulos
Phone: (202) 512-8612

1 open recommendations

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Forest Service: Improvements Needed in Internal Controls over Budget Execution Processes
GAO-18-56, Jan 31, 2018

Director: Asif A. Khan
Phone: (202) 512-9869

2 open recommendations

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Recommendation: To improve internal controls over the Forest Service's budget execution processes, the Chief of the Forest Service should (1) design, document, and implement a comprehensive system for administrative control of funds and (2) submit it for review and approval by USDA before issuance, as required by the USDA Budget Manual. (Recommendation 3)

Agency: Department of Agriculture: Forest Service
Status: Open

Comments: The Forest Service generally agreed with this recommendation and stated that its financial policies concerning budget execution have been revised to address our concerns with allotments, unliquidated obligations, commitments, and administrative control of funds as prescribed by OMB Circular A-11. Further, the Forest Service stated that it has undertaken an in-depth review of its unliquidated obligations and modified the certification process to comply with the USDA requirement. However, the Forest Service has not yet provided support for the review and approval of the administrative control of funds by USDA and OMB. GAO will continue to follow up on the status of this recommendation.

Recommendation: To improve internal controls over the Forest Service's budget execution processes, the Chief of the Forest Service should develop, document, and implement a process and related control activities to reasonably assure that standard operating procedures and desk guides (1) clearly refer to guidance in the Directive System for allotments, reimbursable agreements, and review of unliquidated obligations and (2) are reviewed and approved by responsible officials prior to use. (Recommendation 11)

Agency: Department of Agriculture: Forest Service
Status: Open

Comments: The Forest Service generally agreed with this recommendation and stated that it has made significant progress to address this recommendation. Specifically, the Forest Service stated that its financial policies concerning budget execution have been revised to address allotments, unliquidated obligations, commitments, and administrative control of funds as prescribed by OMB Circular A-11. Further, the Forest Service stated that it has undertaken an in-depth review of its unliquidated obligations and modified the certification process to comply with the USDA requirement. However, as of August 2020, the Forest Service has not provided support for the training provided to implement the revised procedures. GAO will continue to follow up on the status of this recommendation.

Military Personnel: Army Needs a Requirement for Capturing Data and Clear Guidance on Use of Military for Civilian or Contractor Positions
GAO-15-349, Jun 15, 2015

Director: Brenda S. Farrell
Phone: (202) 512-3604

4 open recommendations

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Recommendation: To better position the Army to determine the extent to which it is continuing to use borrowed military personnel and to enhance the Army's ability to utilize its total workforce efficiently and effectively as it moves forward, the Secretary of the Army should establish a requirement for collecting, tracking, and reporting data on the use of borrowed military personnel and provide guidance to ensure that data collected are complete and accurate; if other special duty data are included, ensure that the tool contains a method to distinguish borrowed military personnel from other special duty data.

Agency: Department of Defense: Department of the Army
Status: Open

Comments: The Army concurred with our recommendation and noted that it has an existing process for oversight and reporting of the use of soldiers replacing or converting functions previously performed by contractors and planned to develop a similar policy to address oversight on soldiers replacing or converting functions previously performed by civilians. As of July 2019, the Army has not provided an update on the development of this policy.

Recommendation: To better position the Army to determine the extent to which it is continuing to use borrowed military personnel and to enhance the Army's ability to utilize its total workforce efficiently and effectively as it moves forward, the Secretary of the Army should issue guidance that includes procedures for tracking the amount of time soldiers are used as borrowed military personnel.

Agency: Department of Defense: Department of the Army
Status: Open

Comments: The Army concurred with our recommendation and noted that it would be unreasonable to require tracking the amount of time soldiers are used as borrowed military personnel because it would be overly burdensome and that Army Regulation 570-4 allows for the use of soldiers for training purposes or for temporary functions. In July 2019, the Army indicated that the revision to Army Regulation 570-4 will be issued in December 2019.

Recommendation: To better position the Army to determine the extent to which it is continuing to use borrowed military personnel and to enhance the Army's ability to utilize its total workforce efficiently and effectively as it moves forward, the Secretary of the Army should revise Army Regulation 570-4 to include guidance to senior commanders for approving the use of soldiers for positions or functions outside their occupational specialty on a rotational basis for an enduring period.

Agency: Department of Defense: Department of the Army
Status: Open

Comments: The Army partially concurred with our recommendation. In their comments the Army noted that it has issued guidance establishing the appropriate use of military manpower and was in the process of incorporating this guidance into Army Regulation 570-4. In July 2019, the Army indicated that the revision of Army Regulation 570-4 would be issued in December 2019.

Recommendation: To better position the Army to determine the extent to which it is continuing to use borrowed military personnel and to enhance the Army's ability to utilize its total workforce efficiently and effectively as it moves forward, the Secretary of the Army should establish oversight mechanisms that include directing commanders to maintain records for considering the full costs of borrowed military personnel when making decisions to use these personnel, and directing the Army to review these records and full costs reported by installations and commands to help ensure that these costs are considered, documented, and reported in a uniform manner.

Agency: Department of Defense: Department of the Army
Status: Open

Comments: The Army concurred with our recommendation. However, the Army noted that it already has a process requiring that a cost analysis take place. Additionally, the Army stated that the process of conducting a cost analysis should be conducted at the headquarter level and that the Army will issue policy to institute this. As of July 2019 the Army has not provided an update on the status of this policy or a status on implementing the recommendation.