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: In addition to implementing our previous recommendations, to more effectively implement security-related policies and plans, the Commissioner of Internal Revenue should update system and application audit plans based on the current version of referenced policies and guidelines and when significant changes are made to a system or application.
Agency: Department of the Treasury: Internal Revenue Service Status: Open
Comments: During GAO's audit of IRS' FY 2019 financial statements, IRS indicated that it had not yet implemented this recommendation. When the agency indicates that it has implemented this recommendation, we will review its actions.
Recommendation: In addition to implementing our previous recommendations, to effectively implement key elements of the IRS information security program, the Commissioner of Internal Revenue should ensure that control testing methodology and results fully meet the intent of the control objectives being tested.
Agency: Department of the Treasury: Internal Revenue Service Status: Open Priority recommendation
Comments: During our audit of IRS's FY 2019 financial statements, , the agency submitted this recommendation for closure, but our testing determined it should remain open. Subsequently, IRS updated its anticipated closure date for the recommendation to July 2020. As part of our FY 2020 audit, we will continue to monitor IRS's progress in ensuring that its control testing methodology and results fully meet the intent of the control objectives being tested.
Recommendation: In addition to implementing our previous recommendations, to effectively implement key elements of the IRS information security program, the Commissioner of Internal Revenue should update the remedial action verification process to ensure actions are fully implemented.
Agency: Department of the Treasury: Internal Revenue Service Status: Open Priority recommendation
Comments: During the audit of IRS's FY 2019 financial statements, the agency submitted this recommendation for closure, but our testing determined that it should remain open. While IRS continued to make positive steps to address our recommendation, the agency's implementation of corrective actions did not fully address it. As part of our FY 2020 audit, we will continue to monitor IRS's progress in strengthening its remedial action verification process and ensuring its corrective actions are fully implemented.
