GAO’s recommendations database contains report recommendations that still need to be addressed.
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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: The Board of Directors should ensure that TVA propose, and work with the TVA Retirement System board to adopt, funding rules designed to ensure the plan's full funding.
Agency: Tennessee Valley Authority Status: Open
Comments: In their initial response to our report, TVA neither agreed nor disagreed with this recommendation. In response to our report, TVA has taken some steps to improve the plan's funding status. For example, in fiscal year 2017, TVA made a one-time pension contribution of $500 million to the TVA Retirement System (TVARS) in addition to its $300 million required annual contribution, resulting in a total of $1.7 billion in contributions from fiscal year 2017 through fiscal year 2020 . TVA's one-time contribution and investment returns have improved the funding status of the TVARS plan but the TVARS Rules do not adjust TVA's required contributions to ensure pension liabilities will be fully funded. In order to fully implement this recommendation, the Rules need a mechanism that adjusts TVA's contributions to ensure adequate funding regardless of future plan experience.
Recommendation: If Congress wishes to evaluate the effectiveness of the ITC and the PTC as incentives for the development of renewable utility-scale electricity generation projects as it considers proposals to extend the ITC or reauthorize the PTC, it should consider directing the Commissioner of Internal Revenue to provide Congress with project-level data currently collected from taxpayers who claim the ITC in lieu of the PTC--such as the number of projects for which they are claiming the credit, the technology of the projects taking the credit, and the total generating capacity added--and make such data available for analysis. Additionally, take steps to collect and report the same data from all taxpayers claiming the ITC.
Agency: Congress Status: Open
Comments: Congress has not taken action on this matter as of June 11, 2020.
Recommendation: If Congress wishes to evaluate the effectiveness of the ITC and the PTC as incentives for the development of renewable utility-scale electricity generation projects as it considers proposals to extend the ITC or reauthorize the PTC, it should consider directing the Commissioner of Internal Revenue to take steps to collect project-level data from taxpayers claiming the PTC--such as the number of projects for which they are claiming the credit, the technology of the projects taking the credit, and the total generating capacity--and make these data available for analysis.
Agency: Congress Status: Open
Comments: Congress has not taken action on this matter as of June 11, 2020.
