Recommendation: The Secretary of the Army should direct the Army Futures Command, in collaboration with the Army Contracting Command and the Assistant Secretary of the Army for Acquisition, Logistics, and Technology, to regularly analyze information on the use of prototype other transactions for Army modernization. (Recommendation 1)

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

Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Recommendation: The Secretary of the Army should direct the Army Futures Command, in collaboration with the Army Contracting Command, to regularly analyze information on the use of grants, cooperative agreements, research other transactions, technology investment agreements, partnership intermediary agreements, and cooperative research and development agreements for Army modernization. (Recommendation 2)

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

Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Recommendation: The Secretary of the Army should ensure the Commanding General of the Army Contracting Command establishes consistent practices for its headquarters to collect, archive, and share lessons learned for research and prototype other transactions, grants, cooperative agreements, technology investment agreements, and partnership intermediary agreements. (Recommendation 3)

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

Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Recommendation: The Secretary of the Army should ensure the Commanding General of the Army Contracting Command has the command's contracting centers work with its headquarters to establish consistent, coordinated practices for the contracting centers to collect, analyze, validate, archive, and share lessons learned for research and prototype other transactions, grants, cooperative agreements, technology investment agreements, and partnership intermediary agreements. (Recommendation 4)

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

Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Recommendation: The Secretary of the Army should ensure the Commanding General of the Combat Capabilities Development Command establishes consistent, coordinated practices for the command to collect, analyze, validate, archive, and share lessons learned for cooperative research and development agreements. (Recommendation 5)

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

Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Recommendation: The Secretary of the Army should ensure an archive is established to store and share lessons learned information related to the Army's alternative approaches for engaging industry and academia. (Recommendation 6)

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

Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Recommendation: The Secretary of the Navy should establish an analysis plan for the evaluation of OPN-funded pilot program availabilities, based on the leading practices for pilot programs. This analysis plan should identify opportunities to evaluate schedule outcomes of pilot program availabilities as compared to non-pilot program availabilities and document a process for evaluating lessons learned from the pilot program (Recommendation 1).

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

Comments: The Department of the Navy concurred with our recommendation in May 2020, stating that it would establish an analysis plan for evaluating Other Procurement, Navy-funded pilot program availabilities. In July 2020, the Director, Maintenance & Modernization, within the Office of the Deputy Assistant Secretary of the Navy for Ship Programs, stated that the Navy has drafted this analysis plan, which is now undergoing required Department of Defense (DOD) reviews. The Director stated that he expects this review process to be completed sometime in late summer 2020. Once complete, he stated that his office will provide the analysis plan to GAO for review to confirm that it satisfies our recommendation.

Recommendation: The TSA Administrator should update the BASE cybersecurity template to ensure it reflects cybersecurity key practices, including the Detect and Recover functions outlined in the NIST Cybersecurity Framework. (Recommendation 2)

Agency: Department of Homeland Security: Transportation Security Administration
Status: Open

Comments: TSA concurred with this recommendation and said it would take steps to implement it by updating the BASE Cybersecurity Security Action Item section to ensure it reflects the NIST Cybersecurity Framework Detect and Recover functions. When we confirm what actions TSA has taken in response to this recommendation, we will provide updated information.

Recommendation: The Secretary of Defense should ensure that the Assistant Secretary of Defense for Sustainment collaborates with the military departments and the Defense Logistics Agency to collect consistent information on the time to complete key steps in the pre-award contracting process for privatizing utility services. (Recommendation 1)

Agency: Department of Defense: Deputy Secretary of Defense
Status: Open

Comments: DOD concurred with the recommendation. In July 2020, the Assistant Secretary of Defense for Sustainment noted that the Secretary of Defense has drafted an updated policy to direct military departments, their contract agencies, and Defense Logistics Agency-Energy to collect pre-award contract data and utilize DOD's Utilities Privatization Working Group to discuss and share data. According to DOD officials, the Department will finalize the policy by December 2021.

Recommendation: The Secretary of Defense should ensure that the Assistant Secretary of Defense for Sustainment collaborates with the military departments and the Defense Logistics Agency to develop a mechanism to store and archive lessons learned regarding the pre-award contracting process for privatizing utility services. (Recommendation 2)

Agency: Department of Defense: Deputy Secretary of Defense
Status: Open

Comments: DOD concurred with the recommendation. In July 2020, the Assistant Secretary of Defense for Sustainment noted that the Secretary of Defense will collaborate with the military departments, to include the Defense Logistics Agency-Energy, to select and utilize an existing federal government information technology platform to collect, analyze, archive, and share key data, lessons learned, and best practices pertaining to pre-award contracting processes and oversight of utilities privatization contracts. The Department will select a platform by December 2021.

Recommendation: The Director of NIST should establish time frames for completing NIST's initiatives, to include the information security measurement program and the cybersecurity framework starter profile, to enable the identification of sector-wide improvements from using the framework in the protection of critical infrastructure from cyber threats. (Recommendation 1)

Agency: Department of Commerce: National Institute of Standards and Technology: Office of the Director
Status: Open

Comments: In written comments provided in July 2020, the Department of Commerce (Commerce) stated that it agreed with our recommendation. It noted that to further establish its Cybersecurity Measurement program, the National Institute of Standards and Technology (NIST) will document its Cybersecurity Measurement program's scope, objectives, and approach, including an inventory of existing measurement resources. Additionally, to further amplify small business awareness of cybersecurity, and of the Cybersecurity Framework, it noted that NIST will develop and publish two Cybersecurity Framework starter profiles tailored toward risk management of business processes important to small business owners. The expected completion date is September 2020.

Recommendation: The Secretary of Agriculture, in coordination with the Secretary of Health and Human Services, should take steps to consult with respective sector partner(s), such as the SCC, DHS, and NIST, as appropriate, to collect and report sector-wide improvements from use of the framework across its critical infrastructure sector using existing initiatives. (Recommendation 2)

Agency: Department of Agriculture
Status: Open

Comments: In written comments provided in April 2020, the United States Department of Agriculture (USDA) stated that it concurred with our recommendation. The department stated that it routinely shared framework guidance provided by the Department of Homeland Security and discussed the framework as part of its monthly Sector conference calls and biannual Sector Meetings. It also added that the department will continue to strengthen its coordination efforts.

Recommendation: The Secretary of Defense should take steps to consult with respective sector partner(s), such as the SCC, DHS, and NIST, as appropriate, to collect and report sector-wide improvements from use of the framework across its critical infrastructure sector using existing initiatives. (Recommendation 3)

Agency: Department of Defense: Office of the Secretary of Defense
Status: Open

Comments: In written comments provided in July 2020, the Department of Defense concurred with our recommendation. The department noted that it had developed processes and resources to help determine the type of framework adoption across the Defense Industrial Base. These include conducting assessments on the implementation of NIST Special Publication (SP) 800-171 , "Protecting Controlled Unclassified Information in Nonfederal Systems and Organizations;" and releasing the Defense Industrial Base Implementation Guide for the NIST Cybersecurity Framework. However, the department has yet to report on sector-wide improvements using these processes and resources. Until it does so, its critical infrastructure sector may not fully understand the value of the framework to better protect its critical infrastructure from cyber threats. The expected completion dates are in September and November 2020.

Recommendation: The Secretary of Energy should take steps to consult with respective sector partner(s), such as the SCC, DHS, and NIST, as appropriate, to collect and report sector-wide improvements from use of the framework across its critical infrastructure sector using existing initiatives. (Recommendation 4)

Agency: Department of Energy: Office of the Secretary
Status: Open

Comments: In written comments provided in February 2020, the Department of Energy (DOE) stated that it partially agreed with our recommendation. It noted that DOE will coordinate with the Energy Sector to develop an understanding of sector-wide improvements from use of the framework. The expected completion date is December 2021.

Recommendation: The Administrator of the Environmental Protection Agency should take steps to consult with respective sector partner(s), such as the SCC, DHS, and NIST, as appropriate, to collect and report sector-wide improvements from use of the framework across its critical infrastructure sector using existing initiatives. (Recommendation 5)

Agency: Environmental Protection Agency
Status: Open

Comments: In written comments provided in July 2020, the Environmental Protection Agency (EPA) stated that it agreed with our recommendation. It noted that it will consult with the Water Sector Coordinating Council, the Department of Homeland Security, and the National Institute of Standards and Technology, as appropriate, to investigate options to collect and report sector-wide improvements, consistent with statutory requirements and the Sector's willingness to participate. However, the department did not provide a timeframe for completing these actions.

Recommendation: The Administrator of the General Services Administration, in coordination with the Secretary of Homeland Security, should take steps to consult with respective sector partner(s), such as the Coordinating Council and NIST, as appropriate, to collect and report sector-wide improvements from use of the framework across its critical infrastructure sector using existing initiatives. (Recommendation 6)

Agency: General Services Administration: Office of the Administrator
Status: Open

Comments: In April 2020, the General Services Administration (GSA), in coordination with its co-SSA, the Department of Homeland Security (DHS), provided documentation demonstrating that it had initiated steps to collect and report on sector-wide improvements from use of the NIST Cybersecurity Framework across its critical infrastructure sector. Specifically, the agencies from the government sector had submitted their risk management reports to DHS and OMB that described agencies' action plans to implement the framework, as required under Executive Order 13800 and evaluated the agencies against the five functions of the NIST Cybersecurity Framework: Identify, Detect, Protect, Respond, and Recover. The risk management reports are included as part of OMB's FISMA Annual Report to Congress. According to OMB's FISMA Annual Report to Congress, OMB and DHS determined that 71 of 96 agencies (74 percent) have cybersecurity programs that are either at risk or high risk. As a result, improvements were identified in the form of four core actions in the Federal Cybersecurity Risk Determination Report and Action Plan, which include: (1) Implementing the Cyber Threat Framework to increase cybersecurity threat awareness among Federal agencies, (2) Standardize IT and cybersecurity capabilities, (3) Consolidate agency SOCs to improve incident detection and response capabilities, and (4) Drive accountability across agencies through improved governance processes, recurring risk assessments, and OMB's engagements with agency leadership. We are waiting for additional information from GSA and DHS on the status of the four core actions.

Recommendation: The Secretary of Health and Human Services, in coordination with the Secretary of Agriculture, should take steps to consult with respective sector partner(s), such as the SCC, DHS, and NIST, as appropriate, to collect and report sector-wide improvements from use of the framework across its critical infrastructure sector using existing initiatives. (Recommendation 7)

Agency: Department of Health and Human Services: Office of the Secretary
Status: Open

Comments: In written comments provided in January 2020, the Department of Health and Human Services (HHS) stated that it concurred with our recommendation. The department noted that it would work with the appropriate entities to refine and communicate best practices to the sector.

Recommendation: The Secretary of Homeland Security should take steps to consult with respective sector partner(s), such as the SCC and NIST, as appropriate, to collect and report sector-wide improvements from use of the framework across its critical infrastructure sectors using existing initiatives. (Recommendation 8)

Agency: Department of Homeland Security: Office of the Secretary
Status: Open

Comments: In written comments provided in February 2020, the Department of Homeland Security (DHS) stated that it agreed with our recommendation. It noted that in coordination with the IT Sector Coordinating Council, the department recently issued a survey to small and mid-sized IT sector partners to better understand framework adoption and use within the IT sector. Once the results of the survey are received, DHS's Cybersecurity and Infrastructure Security Agency will determine the feasibility of issuing similar surveys to other sectors, and the potential timelines for completing sector-specific survey modifications, issuing surveys, compiling responses, and developing white papers on the status of framework adoption for each sector. The department expects completion of this work by December 31, 2021.

Recommendation: The Secretary of Transportation, in coordination with the Secretary of Homeland Security, should take steps to consult with respective sector partner(s) such as the SCC and NIST, as appropriate, to collect and report sector-wide improvements from use of the framework across its critical infrastructure sector using existing initiatives. (Recommendation 9)

Agency: Department of Transportation: Office of the Secretary
Status: Open

Comments: In written comments provided in April 2020, the Department of Transportation (DOT) stated that it concurred with our recommendation. It noted that the department (through the Office of the Secretary, Office of Intelligence, Security, and Emergency Response) and the Department of Homeland Security (through the Transportation Security Administration and United States Coast Guard) will coordinate as Co-Sector-Specific Agencies for the Transportation Systems Sector to finalize the development and distribution of a survey instrument to determine the level and type of framework adoption in the Sector. The department expects completion of this work by December 31, 2021.

Recommendation: The Secretary of the Treasury should take steps to consult with respective sector partner(s), such as the SCC, DHS, and NIST, as appropriate, to collect and report sector-wide improvements from use of the framework across its critical infrastructure sector using existing initiatives. (Recommendation 10)

Agency: Department of the Treasury: Office of the Secretary
Status: Open

Comments: In written comments provided in January 2020, the Department of the Treasury (Treasury) stated that it agreed with our recommendation. The department noted that it will assess using the identified initiatives and their viability for collecting and reporting sector-wide improvements from the use of the NIST Framework. The department did not provide a timeframe for completing these actions.

Recommendation: The Under Secretary of Defense for Acquisition and Sustainment should ensure that the Deputy Assistant Secretary of Defense for Materiel Readiness create, share, and maintain a comprehensive and up-to-date list of all DOD sharing venues (i.e., working groups), including points of contact, related to depot maintenance. (Recommendation 1)

Agency: Department of Defense: Office of the Secretary of Defense: Office of the Under Secretary of Defense for Acquisition and Sustainment
Status: Open

Comments: DOD concurred with this recommendation. In response to our report, the Deputy Assistant Secretary of Defense for Materiel Readiness will create, share, and maintain a comprehensive and up-to-date list of all DOD sharing venues related to depot maintenance with associated points of contact. The estimated completion date is August 2020. When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Recommendation: The Secretary of the Army should ensure that Army Materiel Command reestablish and maintain organizations dedicated to sharing materiel best practices and lessons learned, as required by Army regulations. (Recommendation 2)

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

Comments: DOD concurred with this recommendation. In response to our report, the Army is working to update policies to accurately reflect current activities for capturing, preserving, and distributing lessons learned and best practices throughout the organic industrial base. The estimated completion date is no later than December 2022. When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Recommendation: The Administrator of the GSA should report for Congress and the public—for example, on GSA's prospectus website—the extent to which completed projects' construction costs and schedules were rebaselined and final construction costs, to include any additional funding tenant agencies may have provided to GSA for changes. (Recommendation 1)

Agency: General Services Administration: Office of the Administrator
Status: Open

Comments: The General Services Administration (GSA) partially concurred with this recommendation. On February 6, 2020, GSA stated that it will publish summary schedule and budget results for completed projects on GSA's public-accessible prospectus website. GAO will continue to monitor GSA's actions related to this recommendation and update information accordingly.

Recommendation: The Administrator of the GSA should update its 2005 Commissioning Guide—or replace it with appropriate industry-recognized standards and guidance—to be consistent with GSA's current design standards and industry practices. (Recommendation 2)

Agency: General Services Administration: Office of the Administrator
Status: Open

Comments: GSA concurred with this recommendation, and on February 6, 2020, stated that GSA will publish updated Commissioning Guidance. GAO will continue to monitor GSA's actions related to this recommendation and update information accordingly.

Recommendation: The Administrator of the GSA should identify and communicate—such as through policy, guidance, or other appropriate mechanism—(a) when and how Post Occupancy Evaluations should be conducted for completed projects considering resource constraints and (b) how recommendations or lessons learned from those evaluations are effectively communicated to future project teams. (Recommendation 3)

Agency: General Services Administration: Office of the Administrator
Status: Open

Comments: GSA concurred with this recommendation, and on February 6, 2020, stated that GSA will publish program guidance on how and when Post Occupancy Evaluations are conducted and communicate recommendations or lessons learned to future project teams. GAO will continue to monitor GSA's actions related to this recommendation and update information accordingly.

Recommendation: The Under Secretary of Defense for Acquisition and Sustainment should ensure that the Air Force's finalized Space C2 program's acquisition strategy includes, at a minimum, the following elements:

• acquisition and contracting approach;
• program management structure, including authorities and oversight responsibilities;
• plans for platform and infrastructure development;
• requirements management and development approach, and plans for prioritization;
• risk management plans, including how the program will identify and mitigate risks;
• metrics for measuring quality of software, and how those results will be shared with external stakeholders;
• manpower assessment identifying program workforce needs and state of expertise in Agile methods;
• requirements for reporting program progress to decision makers; and
• yearly funding levels. (Recommendation 1)

Agency: Department of Defense
Status: Open

Comments: DOD concurred with the recommendation and stated that the Under Secretary of Defense for Acquisition and Sustainment directed the Air Force (this work has now been moved to the Space Force) to provide an Acquisition Strategy for approval in November 2019. DOD noted that a strategy template provided to the Air Force included the elements identified by GAO. As of July 2020, the Acquisition Strategy had been submitted to the office of the Under Secretary of Defense for Acquisition and Sustainment, but officials stated that the strategy is still in review and has not yet been finalized.

Recommendation: The Under Secretary of Defense for Acquisition and Sustainment should ensure that the Air Force's Space C2 program conducts periodic independent reviews to assess the program's approach to developing software and provide, as needed, advice to the program and recommendations for improving the program's development and progress. Participants could include, but are not limited to, officials from the Defense Innovation Board, the Defense Digital Service, the office of the Air Force Chief Software Advisor, and the Under Secretary of Defense for Acquisition and Sustainment's Special Assistant for Software Acquisition. (Recommendation 2)

Agency: Department of Defense
Status: Open

Comments: DOD concurred with this recommendation and stated that the Under Secretary of Defense for Acquisition and Sustainment will assess the need for future periodic and independent reviews of the program. As of July 2020, the Office of the Under Secretary of Defense for Acquisition and Sustainment stated that it had planned to direct an independent review of the program to be conducted by a Federally Funded Research and Development Center and to be completed by September 2020. However, lack of funding and restrictions related to COVID-19 impacted planning. The office still plans to direct this review, but details are pending.

Recommendation: We recommend that the FEMA Administrator comprehensively assess operations to identify any additional updates to its management controls—such as policies, procedures, or training—that could enhance future response and recovery from large-scale and severe wildfires. (Recommendation 1)

Agency: Department of Homeland Security: Directorate of Emergency Preparedness and Response: Federal Emergency Management Agency
Status: Open

Comments: DHS concurred with this recommendation. On 7/28/2020, FEMA provided updates on three separate efforts to help states carry out sheltering and housing missions and a larger effort to standardize its continuous improvement process. FEMA officials said they have begun deploying sheltering and housing field teams to disaster affected areas, as necessary, to develop strategies. Officials described efforts to update direct housing guidance and expect to incorporate results of a JFO-level review into a new version (3) of the guidance by June 2021. Officials also described efforts to administer a pilot program for state-administered direct housing grants for temporary housing and permanent construction authorized by the Disaster Recovery Reform Act of 2018 (pilot authority expires October 2020). FEMA expected the grant program would help states, territories, and tribes build capacity and capability to administer disaster housing missions in a manner that proactively addresses hazards (including wildfires) that are common within a particular jurisdiction. According to officials, FEMA developed guidance for this effort in November 2019 and shared the draft with OMB for interagency review in December 2019. Upon issuance of the guidance, FEMA planned to begin assisting with developing housing strategies and administrative plans required to qualify for a grant, following a presidentially-declared major disaster declaration. (FEMA did not provide an update on the status of this state administered housing mission in the July 2020 update.) FEMA officials also reported that FEMA has finalized National Collection Analysis Priorities (NCAP) to guide disaster assessment efforts across all FEMA Regions by establishing focus areas for continuous Improvement activities. The priorities are to be regularly reviewed by all Associate Administrators, directing continuous improvement analysts at Headquarters and in the Regions to examine select issues at all disaster operations and report findings on a quarterly basis. FEMA is then to brief senior leadership quarterly (which officials said happened in December 2019 and March 2020). Officials also said they provided a 2019 summary of findings highlighting the most common findings across disasters for senior leader consideration. FEMA did not specify whether any of these efforts resulted in updates to policy, procedures, or training specific to wildfire disasters. Note: in its management letter response to the report, FEMA reported plans for the development of a project to analyze and improve capabilities and identify areas of innovation in response to a wildfire disaster. Neither of its two updates to date (4/2020 and 7/2020) have referenced this project. To respond to this recommendation, DHS will need to demonstrate that it has completed a broad-based review of management controls--policies, procedures, and training--and taken action to ensure than any changes necessary to ensure the applicability of those controls to response and recovery for large-scale and severe wildfires.

Recommendation: The Administrator of the General Services Administration, in coordination with the Secretaries of Defense and Homeland Security, should jointly revisit and assess the extent to which the criteria in the 2018 NIA code Memorandum of Agreement, including criteria for closing NIA codes, meet long-term visibility needs for high visibility events and account for the needs of users, such as FEMA, other agencies, and the Congress. At a minimum, the agreement should include criteria that take into account the roles of the federal agencies involved in response and recovery and provide a process that ensures consistent consideration and implementation of the criteria. (Recommendation 1)

Agency: General Services Administration
Status: Open

Comments: The General Services Administration (GSA) and the Department of Defense (DOD) concurred with the recommendation and the need to regularly review the memorandum of agreement (MOA) and make revisions as applicable. The Department of Homeland Security (DHS) did not respond to the recommendation. In August 2019, GSA, DHS, and DOD revised the agreement, but the revisions did not fully address the recommendation. The revisions included a change to one criterion for closing National Interest Action (NIA) codes--adding consistent decline in contract actions as a criterion and removing the criterion that relied on alternative tracking methods at agencies. However, the revisions to the MOA did not include changes that provide a process to ensure consistent implementation of criteria, or address long-term visibility needs, or account for the needs of users. In July 2020, a DHS official stated that DOD and DHS had conducted an annual review of the MOA and determined no changes were necessary, and that DOD and DHS would consider potential updates to the MOA during their next annual review. GSA officials clarified that, in terms of updating the MOA, GSA is the servicing agency and does not have the authority to determine the criteria for establishing, extending, or end-dating NIA codes. GSA officials stated, and DHS officials agreed, that DHS and DOD determine the criteria for whether a NIA code needs to be established, extended, or end-dated.

Recommendation: The Administrator of the Office of Federal Procurement Policy should provide additional clarification on how contracting officers should determine whether offerors reside or primarily do business in a disaster area for the purposes of a local area set-aside contract. (Recommendation 4)

Agency: Executive Office of the President: Office of Management and Budget: Office of Federal Procurement Policy
Status: Open

Comments: The Office of Federal Procurement Policy concurred with this recommendation. In September 2019, officials identified the Emergency Acquisition Guide as a vehicle to address this recommendation. The Emergency Acquisition Guide, last updated in 2011, is intended to assist the federal contracting community with planning and carrying out procurement activities during contingency events. However, officials did not provide details on how this recommendation would be incorporated or provide time frames for when the guide would be updated. As of July 2020, Office of Federal Procurement Policy staff had not provided an update on implementation of this recommendation.

Recommendation: The Commandant of the Coast Guard should establish a formal process to solicit input from officials directly involved in the agency's response and recovery following a disaster and to share that input with the Emergency Support Function Leadership Group. (Recommendation 8)

Agency: Department of Homeland Security: United States Coast Guard
Status: Open

Comments: The US Coast Guard concurred with this recommendation. In its agency response, the Coast Guard stated that it was reviewing its current policies and processes to update its After Action Report Policy or to identify and implement other policy improvements. As of July 2020, these actions were still in progress.

Recommendation: The FEMA Administrator should take the lead to work together with the Coast Guard and the U.S. Army Corps of Engineers to revise the mission assignment policy and related guidance to better incorporate consideration of contracting needs, such as demobilization, and to ensure clear communication of coordination responsibilities related to contracting. (Recommendation 9)

Agency: Department of Homeland Security: Directorate of Emergency Preparedness and Response: Federal Emergency Management Agency
Status: Open

Comments: The Federal Emergency Management Agency (FEMA) concurred with the recommendation. In its response, FEMA stated it would work with its federal partners and develop mission assignment project management tools and training. In addition, FEMA is planning to develop a Mission Assignment Project Manager Guide to provide guidance to address the issues GAO identified. As of July 2020, FEMA indicated it would develop a new project plan and timeline for completing these actions in the winter of 2020.

Recommendation: The FEMA Administrator should assess its workforce needs—including staffing levels, mission needs, and skill gaps—for contracting staff, to include regional offices and DART; and develop a plan, including timelines, to address any gaps. (Recommendation 10)

Agency: Department of Homeland Security: Directorate of Emergency Preparedness and Response: Federal Emergency Management Agency
Status: Open

Comments: The Federal Emergency Management Agency (FEMA) concurred with this recommendation. In its official response, FEMA stated it would take actions to address this recommendation, including hiring contractor support and additional Cadre of On-Call Response/Recovery Employees. As of August 2020, these actions were still in progress. FEMA officials indicated that its workforce assessment was expected to be complete in December 2020.

Recommendation: The Director of NSF should assess the agency's large facilities oversight workforce to identify any project management competency gaps, develop a plan to address any gaps and time frames for doing so, and monitor progress in closing them. (Recommendation 1)

Agency: National Science Foundation
Status: Open

Comments: NSF agreed with this recommendation and, as of September 2019, had awarded a contract for a proficiency assessment and workforce gap analysis. NSF anticipated finishing the proficiency assessment and workforce gap analysis by the second quarter calendar year 2020 and planned to consider options to address any identified gaps, such as identifying workforce development training opportunities. We will continue to monitor and provide updates on NSF's actions to address this recommendation.

Recommendation: The Director of NSF should establish criteria for the project management expertise of award recipients for large facilities projects and incorporate the criteria in project requirements and external panel reviews. (Recommendation 2)

Agency: National Science Foundation
Status: Open

Comments: NSF agreed with this recommendation and, as of November 2019, had drafted but not finalized new language for the Major Facilities Guide and related supplemental award terms and conditions for major facilities. The new language would require award recipients to document their plans for meeting project management competencies. We will continue to monitor and provide updates on NSF's actions to address this recommendation.

Recommendation: The Director of NSF should ensure, through a requirement or other means, that award recipients for large facilities projects provide information to NSF on any lessons learned or best practices. (Recommendation 3)

Agency: National Science Foundation
Status: Open

Comments: NSF agreed with this recommendation and, as of November 2019, had drafted but not finalized supplemental award terms and conditions for major facilities to require recipients to participate in NSF's process for identifying and sharing lessons learned on projects - for example, by sending appropriate staff to the annual major facilities workshop that NSF hosts to provide a collaborative forum for continuous learning and information-sharing or by presenting lessons learned or good practices at the workshop. We will continue to monitor and provide updates on NSF's actions to address this recommendation.

Recommendation: The Secretary of the Army should ensure that the Commanding General of Army Futures Command applies leading practices as they relate to technology development, particularly that of demonstrating technology in an operational environment prior to starting system development. (Recommendation 1)

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

Comments: The Army concurred with this recommendation. Army officials acknowledged the importance of demonstrating technology in an operation environment prior to starting system development and stated that they have taken steps to assist in the identification and removal of infeasible or immature technologies. For example, development of the Integrated Visual Augmentation System includes a series of user engagements where soldiers interact with the system in a field environment and provide feedback to guide development and design. To fully implement this recommendation the Army will need to demonstrate that all of the technologies it is developing are matured in accordance with leading practices. Including soldier engagement in the development of the Integrated Visual Augmentation System is a positive step in that it uses operational experience to determine the utility of technologies on the battlefield. However, demonstrating that those technologies function as expected in an operational environment is equally important. Our past work has shown that demonstrations in an operational environment reduce the risk that technologies will not operate as intended or desired. It is important that the Army continue and expand its efforts to eliminate infeasible, or immature technologies across all of its development programs.

Recommendation: The Secretary of the Army should ensure that the Commanding General of Army Futures Command takes steps to incorporate the experiences of the cross-functional teams in applying leading practices for effective cross-functional teams. (Recommendation 2)

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

Comments: The Army concurred with this recommendation. According to Army officials, cross-functional teams routinely meet to discuss both successes and challenges. Additionally, senior Army leadership hosts weekly meetings with cross-functional teams to discuss decision points and concerns. Army Futures Command plans to include leadership from all cross-functional teams at future meetings to enhance knowledge sharing and ensure leadership viewpoints are communicated across the enterprise. These actions do incorporate elements of leading practices for cross-functional teams such as open and regular communication and senior management support. To fully implement this recommendation the Army should continue and expand this knowledge sharing as planned as well as ensure other elements of leading practices for effective cross-functional teams are implemented. These include the establishment of well-defined team operations with project-specific rules and procedures as well as appropriate training and learning environments for all cross-functional team members.

Recommendation: The Secretary of the Army should ensure that the Commanding General of Army Futures Command executes a process for identifying and incorporating lessons learned from cross-functional team pilots into the new command. (Recommendation 3)

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

Comments: The Army concurred with this recommendation. According to Army officials an analyst from the Center for Army Lessons Learned has embedded a permanent analyst at Army Futures Command who is capturing lessons learned and best practices from across the cross-functional teams. The results of this analysis are provided across Army Futures Command and to other stakeholders. Additionally, Army Futures Command has established the Directorate of Systems Integration to act as a repository and action office for lessons learned. This office hosts recurring coordination events to further the communication of lessons learned .

Recommendation: The Secretary of the Army should ensure that the Commanding General of Army Futures Command fully applies leading practices for mergers and organizational transformations as roles, responsibilities, policies and procedures are finalized for the new command. (Recommendation 4)

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

Comments: The Army concurred with this recommendation. According to Army officials Army Futures Command is applying leading practices for mergers and organizational transformations as it continues to establish the command. These practices include total employee involvement in the transformation process with senior leadership championing the overarching transformation. In addition, the command has worked to identify processes that need improvement as it incorporates the organizations transferred from other commands. It also continues to evolve its staff and functions as needs are identified. According to officials, Army Futures Command continues to select high-performing team members to guide its transformation through selective recruitment and talent management as well as augmenting its growing staff with other Army personnel selected for temporary assignments. The command is also involving employees to obtain their ideas and gain their ownership for the transformation by encouraging them to share their thoughts and ideas. Importantly, according to officials, the command recognizes the need to have an enduring change model to consistently reassess and reorganize the command to consistently deliver products in relevant timeframes. These actions do demonstrate elements of leading practices for mergers and organizational transformations. However, to fully implement this recommendation, Army Futures Command should formalize and institutionalize its authorities, responsibilities, policies and procedures as they relate to these leading practices, especially as leadership within the command and the Army change.

Recommendation: The Secretary of Energy, in coordination with DOE's Office of Project Management and NNSA's Office of Acquisition and Project Management, should develop requirements that clearly define how and where project management lessons learned for capital asset projects should be documented and saved to make them readily accessible across the department. (Recommendation 1)

Agency: Department of Energy
Status: Open

Comments: DOE concurred with the recommendation and as of July 2020, continues to work on developing a policy memorandum in advance of revising DOE Order 413.3B, Program and Project Management for the Acquisition of Capital Assets, to identify the project management lessons learned and outline the kinds of information the repository will collect. We will monitor DOE's effort and evaluate the action once it is complete.

Recommendation: The Secretary of Energy, in coordination with DOE's Office of Project Management and NNSA's Office of Acquisition and Project Management, should develop requirements for sharing project management lessons learned for capital asset projects from the beginning of a project (i.e., prior to the start of construction at CD-3) routinely and in a timely manner to improve DOE's ability to identify and evaluate problematic practices and positive experiences. (Recommendation 2)

Agency: Department of Energy
Status: Open

Comments: DOE concurred with the recommendation and as of July 2020, continues to work on developing a policy memorandum in advance of revising DOE Order 413.3B, Program and Project Management for the Acquisition of Capital Assets, to have those conducting peer reviews elicit project management lessons learned with department-wide applicability and submit any discerned, as well as replace the order's definition of project management lessons learned with a standard industry definition. We will monitor DOE's efforts and evaluate the actions once they are complete.

Recommendation: The Secretary of Energy, in coordination with DOE's Office of Project Management and NNSA's Office of Acquisition and Project Management, should develop requirements for evaluating the effectiveness of corrective actions taken in response to project management problems for capital asset projects, with a focus on those lessons that necessitate the need for department-wide improvements. (Recommendation 3)

Agency: Department of Energy
Status: Open

Comments: DOE concurred with the recommendation and as of July 2020, plans to revise the Project Management Risk Committee charter by assigning it the responsibility to qualitatively evaluate the effectiveness of corrective actions taken in response to project management lessons learned from projects with a total project cost greater than $750 million having department-wide implications. This action, however, may not fully address the recommendation, in part because there may be some lessons learned with applicability department-wide from projects that do not meet this cost threshold. We will monitor DOE's effort and evaluate the action once it is complete.

Recommendation: The Secretary of Commerce should ensure that the Director of the Census Bureau identifies and implements changes to align census field supervisor screening, authorities, and information flows to allow greater use of the census field supervisor position to provide supervisory support to enumerators. (Recommendation 2)

Agency: Department of Commerce
Status: Open
Priority recommendation

Comments: In its February 2019 action plan, the Bureau indicated having updated the Census Field Supervisor hiring assessment to include questions on supervisory experience, in line with draft documentation provided near the end of our engagement. The Bureau also indicated that, by June 2019, it would communicate as part of supervisor training increased supervisory responsibilities and the need to more actively work with enumerators in answering casework questions. In August 2020, the Bureau informed us that the Bureau would not be altering the information flows for 2020 operations to ensure that census field supervisors receive the same guidance and procedural updates that managers within the area census office receive. To fully implement this recommendation for future fieldwork, the Bureau's planned or other actions will also need to demonstrate how the census field supervisors will have the information they need to carry out their responsibilities to provide supervisory support to enumerators.

Recommendation: The Secretary of Commerce should ensure that the Director of the Census Bureau enables area census offices to prepare targeted, mid-operation training or guidance as needed to address procedural changes or implementation issues encountered locally during Non-Response Follow-Up. (Recommendation 3)

Agency: Department of Commerce
Status: Open

Comments: In its February 2019 action plan, the Bureau indicated that it plans, by June 2019, to give area census offices (ACOs) the ability to distribute training and informational updates to their local workforces through the Operational Control System. As of January 2020, we are reviewing updated Bureau training documentation on planned mid-operation procedural changes. In April 2020, the Bureau informed us that ACOs would not be empowered during 2020 operations to deliver to their workforces standardized, mid-operation guidance that would be targeted to specific issues being observed locally in the field. Officials noted that they would revisit this issue after 2020 operations have concluded. To fully implement this recommendation for future fieldwork, the Bureau will need to demonstrate the ability of ACOs to identify procedural or other implementation issues encountered locally and develop some form of actionable guidance disseminated systematically to its workforce in near-real time.

Recommendation: The Secretary of Defense ensures that the Offices of the Under Secretary of Defense for Personnel and Readiness and Under Secretary of Defense for Acquisition and Sustainment in coordination with the Secretaries of the Army, Navy, and Air Force take interim steps to help ensure that standardized aviation mishap data elements are collected by the safety centers. (Recommendation 1)

Agency: Department of Defense
Status: Open

Comments: DOD concurred with this recommendation. According to a corrective action plan that DOD updated in July 2020, the department has taken some steps to implement this recommendation. According to the plan, DOD is developing standards for mishap data through the Safety and Information Management Working Group and is making progress towards finalizing mishap data element standards. DOD's internal tracking indicates that the draft business process model has been completed, but standardizing the DOD data elements is a work in-progress. DOD's estimated completion date for this effort is June 2021. Completing these actions would allow the military services' safety centers to collect relevant training-related data as part of the update of aviation mishap data elements, as GAO recommended in August 2018.

Recommendation: The Secretary of Defense ensures that the Offices of the Under Secretary of Defense for Personnel and Readiness and Under Secretary of Defense for Acquisition and Sustainment in coordination with the Secretaries of the Army, Navy, and Air Force update department-wide and service instructions and policies to clarify the responsibility of the Office of the Secretary of Defense for conducting analysis and its access to the military services' information on human factors that contributed to aviation mishaps. (Recommendation 2)

Agency: Department of Defense
Status: Open

Comments: DOD concurred with this recommendation. According to a corrective action plan that DOD updated in July 2020, the department has taken some steps to implement this recommendation. According to the plan, DOD is revising DOD Instruction 6055.07, which will clarify the department's policy that it is the responsibility of the Office of the Secretary of Defense for conducting analysis and its access to the military services' information on human factors that contributed to aviation mishaps. DOD's estimated completion date for this effort is July 2021. Completing this action would clarify the Office of the Secretary of Defense's role for conducting analyses and access to the military services' safety centers' data on aviation mishaps, as GAO recommended in August 2018.

Recommendation: The Secretary of Defense ensures that the DOD Chief Management Officer in coordination with the offices of the Under Secretary of Defense for Personnel and Readiness and Under Secretary of Defense for Acquisition and Sustainment and the Secretaries of the Army, Navy, and Air Force identify relevant training-related data to collect as part of any update of the aviation mishap data elements and incorporate these data into future analyses. (Recommendation 3)

Agency: Department of Defense
Status: Open

Comments: DOD concurred with this recommendation. According to a corrective action plan that DOD updated in July 2020, the department has taken some steps to implement this recommendation. According to the plan, DOD is developing standards for mishap data through the Safety and Information Management Working Group and is making progress towards finalizing mishap data element standards. DOD's internal tracking indicates that the draft business process model has been completed, but standardizing the DOD data elements is a work in-progress. DOD's estimated completion date for this effort is June 2021. Completing these actions would allow the military services' safety centers to collect relevant training-related data as part of the update of aviation mishap data elements, as GAO recommended in August 2018.

Recommendation: The Director of OPM, after consultation with the chief human capital officer (CHCO) Council, should explore the feasibility of improving the quality of data on employee misconduct by providing additional guidance to agencies on how to record instances of misconduct in OPM's databases. (Recommendation 1)

Agency: Office of Personnel Management
Status: Open

Comments: OPM disagreed with this recommendation and cautioned against creating a comprehensive catalog of forms of misconduct because such an approach could expose agencies to the argument that any conduct that was not captured by OPM is not a permissible basis for discipline. In January 2020, OPM stated they are compiling disciplinary data collected from agencies under Executive Order 13839 and anticipate the data will be posted in the near future on OPM.gov.

Recommendation: The Director of OPM, after consultation with the CHCO Council, should broadly disseminate to agencies the promising practices and lessons learned, such as those described in this report, as well as work with agencies through such vehicles as the CHCO Council, to identify any additional practices. (Recommendation 2)

Agency: Office of Personnel Management
Status: Open
Priority recommendation

Comments: OPM partially agreed with this recommendation. In December 2018, OPM stated that it plans to continue to use promising practices and to issue guidance on progressive discipline and tables of penalties. On July 2, 2019, OPM restated it partially concurs with this recommendation. OPM stated that it issued a guidance memorandum to Federal agencies on October 10, 2018, to aid in the implementation of Executive Order 13839, section 5, Ensuring Integrity of Personnel Files. As of January, 2020, OPM stated they are finalizing compiling disciplinary data collected from agencies under that Executive Order and anticipates it will be posted in the near future on OPM.gov. OPM also stated they are in the process of updating online employee relations training to be made available to human resources practitioners and managers later this year.

Recommendation: The Director of OPM, after consultation with the CHCO Council, should provide guidance to agencies to enhance the training received by managers/supervisors and human capital staff to ensure that they have the guidance and technical assistance they need to effectively address misconduct and maximize the productivity of their workforces. (Recommendation 3)

Agency: Office of Personnel Management
Status: Open
Priority recommendation

Comments: OPM partially agreed with this recommendation. On September 17, 2019, OPM published a proposed rule pertaining to probationary periods, performance-based actions, and adverse actions. The public comment period for this proposed rule closed on October 17, 2019. As of January 2020, OPM said they received comments from 1,199 individuals. OPM stated that they are reviewing, analyzing, and adjudicating all comments received in order to prepare a final rule later in 2020. Once the final rule is published, OPM stated they will work with the CHCO Council to educate supervisors on the new rule in accordance with Executive Order 13839.

Recommendation: The NASA Associate Administrator for Human Exploration and Operations should direct the Commercial Crew Program to include the results of its schedule risk analysis in its mandatory quarterly reports to Congress. (Recommendation 1)

Agency: National Aeronautics and Space Administration
Status: Open

Comments: NASA did not concur with our recommendation that the Commercial Crew Program should include the results of its schedule analysis in its quarterly reports to Congress. In July 2019, NASA reaffirmed that it will be working to ensure that the contractors' schedules and the program's internal assessments sync up as the program gets closer to launch, which is the process it used in March 2019 leading up to SpaceX's uncrewed test flight. GAO continues to believe that the recommendation is valid because the program's schedule risk analysis would provide Congress with valuable insight into potential delays, which are likely.

Recommendation: The NASA Administrator should develop and maintain a contingency plan for ensuring a presence on the ISS until a Commercial Crew Program contractor is certified. (Recommendation 2)

Agency: National Aeronautics and Space Administration
Status: Open
Priority recommendation

Comments: NASA agreed with this recommendation. NASA stated that it is in discussions with Russia to obtain additional seats on its Soyuz spacecraft for NASA crew as a contingency plan. NASA is also providing Extra-Vehicular Activity and robotics training for a subset of cosmonauts to support U.S. Operating Segment operations, and looking at a possible extension of the duration of the Space X Demonstration 2 crewed test flight. In November 2019, NASA reported that it completed its actions for this recommendation. However, while NASA is working on potential solutions, there is no contingency plan in place. To fully implement this recommendation, NASA needs to provide documentation of its contingency plan.

Recommendation: The NASA Administrator should direct the Chief of Safety and Mission Assurance, the NASA Associate Administrator for Human Exploration and Operations, the Commercial Crew Program Manager, and the Commercial Crew Program Contracting Officer to collectively determine and document before the agency certification review how the agency will determine its risk tolerance level with respect to loss of crew. (Recommendation 3)

Agency: National Aeronautics and Space Administration
Status: Open

Comments: NASA partially concurred with our recommendation, stating it documented the agency's risk tolerance level with respect to loss of crew for the program in its May 2011 safety memo. NASA stated that ultimately the Commercial Crew Program is accountable for ensuring that the contractors' systems meet the loss of crew value of 1 in 270. In July 2019, the Commercial Crew Program noted that it will continue to determine its risk tolerance with respect to loss of crew and formally document its decisions at program management meetings. We continue to believe that, before agency certification, the key parties must collectively determine how the agency will determine its risk tolerance with response to loss of crew, as the risk tolerance for the loss of crew requirement depends on which entity is presenting the results of its analysis. We believe this approach will reduce confusion and increase transparency. In late September 2020, GAO received additional information from NASA on actions taken to implement this recommendation. We are currently assessing this information.

Recommendation: After completing the agency certification review, NASA's Chief Engineer and Chief of Safety and Mission Assurance, with support from the NASA Associate Administrator for Human Exploration and Operations and the Commercial Crew Program Manager, should document lessons learned related to loss of crew as a safety threshold for future crewed spaceflight missions, given the complexity of the metric. (Recommendation 4)

Agency: National Aeronautics and Space Administration
Status: Open

Comments: NASA concurred with our recommendation to document lessons learned related to the loss of crew requirement. In June 2020, NASA told us that they expect to take action to close this recommendation by the end of May 2021.

Recommendation: The F-35 Program Executive Officer should formally share or make available, through a new or existing communications mechanism, F-35 operational lessons learned across the services. (Recommendation 1)

Agency: Department of Defense
Status: Open

Comments: DOD concurred with our recommendation. According to DOD officials, the Air Force, the Marine Corps and the Navy all have robust systems for capturing and sharing F-35 operational lessons learned. However, although these systems are accessible by members of the other services, there is a general lack of awareness of how to access systems across military services. As of December 2019, DOD officials stated that they were developing a Lessons Learned Database, which they estimate will be completed during the third quarter of 2020. We are encouraged that the department is aware of the importance of sharing operational lessons learned across the services and that a solution is likely on the horizon. However, until the department implements the solution, this recommendation will remain open.

Recommendation: The Acting Commissioner of Internal Revenue should ensure that the Information Sharing and Analysis Center (ISAC) pilot better aligns with leading practices for effective pilot design. This should include (1) establishing criteria for assessing whether the pilot's objectives have been met before making decisions about its scalability and whether, how, and when to when to proceed to full implementation; and (2) developing a data analysis plan that identifies data sources and criteria necessary for effectively evaluating the pilot. (Recommendation 1)

Agency: Department of the Treasury: Internal Revenue Service
Status: Open

Comments: IRS transitioned the Information Sharing and Analysis Center (ISAC) from a pilot to full implementation in October 2018. As of June 2020, we have requested documentation from IRS related to this transition to determine if it is consistent with the recommendation to align with leading practices. We will continue to monitor ISAC activities.

Recommendation: The Acting Commissioner of Internal Revenue should ensure that the ISAC Partnership develops an outreach plan to expand membership and improve states' and industry partners' understanding of the ISAC's benefits. (Recommendation 2)

Agency: Department of the Treasury: Internal Revenue Service
Status: Open

Comments: The ISAC annual report released in April 2018 cites plans to continue to grow member participation from private sector and other government agencies and to provide opportunities to deepen members' participation with clear guidelines. As of June 2020, we have requested additional information about participation levels and ongoing outreach efforts. Developing an outreach plan to broaden membership to non-Security Summit members of industry and financial institutions would further promote stakeholders collaborating and sharing fraud information.

Recommendation: The Secretary of Agriculture should ensure that the Department's Chief Information Officer completes efforts to identify future telecommunications needs and areas for optimization, identifies the costs and benefits of new technology, and aligns USDA's approach with its long-term plans. (Recommendation 3)

Agency: Department of Agriculture
Status: Open

Comments: The U.S. Department of Agriculture (USDA) concurred with our recommendation and stated that it plans to, among other things, provide the EIS vendor community with USDA's future vision and requirements in order to enable each vendor to propose optimal solutions; and update the cost benefit analysis of new technologies while reviewing vendor proposals. However, USDA has not yet provided documentation demonstrating that it has completed these efforts. We will continue to monitor USDA's progress on these efforts.

Recommendation: The Secretary of Agriculture should ensure that the Department's Chief Information Officer identifies transition-related roles and responsibilities related to the management of assets, human capital, and information security, and legal expertise; develops a transition communications plan; and uses configuration and change-management processes in USDA's transition. (Recommendation 4)

Agency: Department of Agriculture
Status: Open

Comments: As we recommended, the U.S. Department of Agriculture (USDA) identified transition roles and responsibilities related to the management of assets, human capital, and information security, and legal expertise. USDA also developed a communications plan and change management plan for the transition. However, the department has not yet demonstrated that it has implemented change management, nor that it is using configuration management for the transition. We will continue to monitor USDA's progress in implementing this recommendation.

Recommendation: The Secretary of Agriculture should ensure that the Department's Chief Information Officer documents the costs and benefits of transition investments, identifies staff resources needed for the remainder of the transition, and analyzes training needs for staff assisting with the transition. (Recommendation 5)

Agency: Department of Agriculture
Status: Open

Comments: U.S. Department of Agriculture (USDA) officials stated that they are in the process of completing an Independent Government Cost Estimate for the transition. The officials also stated that the department is creating an EIS support organization that will address staffing needs for the transition. However, USDA has not yet provided documentation demonstrating that it has completed these efforts. We will continue to monitor USDA's progress in implementing this recommendation.

Recommendation: The Secretary of Agriculture should ensure that the Department's Chief Information Officer demonstrates that the Department's transition goals and measures align with its mission, identifies transition risks related to critical systems and continuity of operations, and identifies mission-critical priorities in USDA's transition timeline. (Recommendation 6)

Agency: Department of Agriculture
Status: Open

Comments: The U.S. Department of Agriculture (USDA) concurred with our recommendation and stated that it plans to (1) incorporate mission-critical priorities into USDA's requests for quotes; (2) ensure that critical systems are inventoried and that their respective transition plans ensure continuity of operations; and (3) prioritize mission-critical functions within its transition timeline. However, USDA has not yet provided documentation demonstrating that it has completed these efforts. We will continue to monitor USDA's progress in implementing this recommendation.

Recommendation: The Secretary of Labor should ensure that the Department's Chief Information Officer verifies the completeness of DOL's inventory of current telecommunications assets and services and establishes a process for ongoing maintenance of the inventory. (Recommendation 7)

Agency: Department of Labor
Status: Open

Comments: Department of Labor (DOL) officials stated that the agency is in the process of developing an inventory of its telecommunications assets and services that are associated with GSA's expiring contracts (e.g., Networx). The officials noted that, as part of the department's transition to EIS, DOL plans to include only limited non-GSA/commercial telecommunications assets and services in its initial transition efforts and inventory. The officials further stated that DOL will not focus on these non-GSA/commercial assets and services until the department completes its transition of assets and services associated with GSA's expiring contracts. We will continue to monitor the department's efforts to develop a complete telecommunications inventory, including assets and services associated with both GSA and non-GSA/commercial contracts, and associated maintenance processes for this inventory.

Recommendation: The Secretary of Labor should ensure that the Department's Chief Information Officer identifies the agency's future telecommunications needs, completes a strategic analysis of the agency's telecommunications requirements, and incorporates the requirements into transition planning. (Recommendation 8)

Agency: Department of Labor
Status: Open

Comments: The Department of Labor (DOL) provided documentation demonstrating that it has identified certain future telecommunications needs for the department, but DOL did not identify these needs using a complete inventory of its current telecommunications assets and services. In addition, the department demonstrated that it had completed a draft strategic analysis of its telecommunications requirements, but this analysis was not yet finalized and approved. Further, the department has not yet demonstrated that it has aligned its identified telecommunications needs with its long-term plans and enterprise architecture. We will continue to monitor DOT's efforts to implement this recommendation.

Recommendation: The Secretary of Labor should ensure that the Department's Chief Information Officer identifies transition-related roles and responsibilities related to the management of assets, human capital, and information security, and legal expertise; develops a transition communications plan; and uses project, configuration, and change-management processes in DOL's transition (Recommendation 9)

Agency: Department of Labor
Status: Open

Comments: Department of Labor (DOL) officials stated that the department is in the process of selecting a project manager to develop the Transition Project Plan and other supporting documentation for the transition, including a communications plan. DOL expects to develop this documentation around March 2020. We will continue to monitor the department's progress on these efforts.

Recommendation: The Secretary of Labor should ensure that the Department's Chief Information Officer identifies the resources needed for the full transition, develops justifications for the costs of changes to hardware and software, identifies staff resources needed for the remainder of the transition, and analyzes training needs for staff assisting with the transition. (Recommendation 10)

Agency: Department of Labor
Status: Open

Comments: Department of Labor (DOL) officials stated that the department is in the process of selecting a project manager to develop the Transition Project Plan and other documentation that would address this recommendation. The officials expect to develop this documentation around March 2020. We will continue to monitor the department's efforts to implement this recommendation.

Recommendation: The Secretary of Labor should ensure that the Department's Chief Information Officer identifies transition risks related to information security, critical systems, and continuity of operations, and identifies mission-critical priorities in DOL's transition timeline. (Recommendation 11)

Agency: Department of Labor
Status: Open

Comments: Department of Labor (DOL) officials stated that the department is in the process of selecting a project manager to develop the Transition Project Plan and other documentation that would address this recommendation. The officials expect to develop this documentation around March 2020. We will continue to monitor the department's efforts to implement this recommendation.

Recommendation: The Chairman of the Securities and Exchange Commission should ensure that the Commission's Chief Information Officer identifies the agency's future telecommunications needs, areas for optimization, and the costs and benefits of new technology; completes a strategic analysis of the commission's telecommunications requirements; and incorporates the identified requirements into transition planning. (Recommendation 12)

Agency: United States Securities and Exchange Commission
Status: Open

Comments: The Securities and Exchange Commission (SEC) concurred with our recommendation. SEC stated that it plans to establish an EIS planning team comprised of key IT personnel from across the agency to identify, among other things, future needs and areas for improvement, so that SEC can incorporate the results into its transition planning. However, SEC has not yet provided documentation demonstrating that it has completed these efforts. We will continue to monitor SEC's progress implementing this recommendation.

Recommendation: The Chairman of the Securities and Exchange Commission should ensure that the Commission's Chief Information Officer identifies roles and responsibilities related to the management of assets and human capital and legal expertise for the transition; includes key local and regional officials in SEC's transition communications plan; and completes efforts to use configuration and change management processes in the transition. (Recommendation 13)

Agency: United States Securities and Exchange Commission
Status: Open

Comments: The Securities and Exchange Commission (SEC) concurred with our recommendation and stated that it plans to document the roles and responsibilities of key EIS transition team members across the agency. The agency also plans to develop a transition communications plan that includes configuration and change management practices. However, SEC has not yet provided documentation demonstrating that it has completed these efforts. We will continue to monitor SEC's progress implementing this recommendation.

Recommendation: The Chairman of the Securities and Exchange Commission should ensure that the Commission's Chief Information Officer identifies the resources needed for the full transition, justifies requests for transition resources, identifies staff resources needed for the full transition, and completes efforts to analyze training needs for staff assisting with the transition. (Recommendation 14)

Agency: United States Securities and Exchange Commission
Status: Open

Comments: In response to our recommendation, the Securities and Exchange Commission (SEC) provided a high-level budget estimate for the transition. However, it was unclear what costs were included in this estimate and the agency did not provide documentation that justified the costs identified. In addition, SEC has not yet provided an analysis of the staff resources it needs for the transition, nor an analysis of the training needs for the staff assisting with the transition. We will continue to monitor SEC's efforts to implement this recommendation.

Recommendation: The Chairman of the Securities and Exchange Commission should ensure that the Commission's Chief Information Officer completes efforts to demonstrate that the commission's transition goals and measures align with its mission, identifies transition risks related to critical systems and continuity of operations, and identifies mission-critical priorities in SEC's transition timeline. (Recommendation 15)

Agency: United States Securities and Exchange Commission
Status: Open

Comments: The Securities and Exchange Commission (SEC) has demonstrated that its transition goals and measures align with its mission. In addition, the commission has identified transition risks related to continuity of operations. However, SEC has not yet identified transition risks related to its critical systems, nor identified mission-critical priorities in its transition timeline. We will continue to monitor SEC's progress on these efforts.

Recommendation: The Commissioner of the Social Security Administration should ensure that the Administration's Chief Information Officer verifies the completeness of SSA's inventory of current telecommunications assets and services and establishes a process for ongoing maintenance of the inventory regarding services other than local and long-distance telecommunications. (Recommendation 16)

Agency: Social Security Administration
Status: Open

Comments: Social Security Administration (SSA) officials stated that the agency is in the process of making significant changes to its procedures and policy for its telecommunications inventory. The officials expect to have a complete inventory of their telecommunications assets and services by 2021. We will continue to monitor SSA's efforts to implement this recommendation.

Recommendation: The Commissioner of the Social Security Administration should ensure that the Administration's Chief Information Officer completes identification of the agency's future telecommunications needs and aligns its approach with the agency's enterprise architecture. (Recommendation 17)

Agency: Social Security Administration
Status: Open

Comments: Social Security Administration (SSA) officials stated that the agency's priority is to transition its telecommunications services on a like-for-like basis, in order to complete the transition before its existing contracts expire, as well as to receive immediate cost savings. Officials also stated that, once SSA has released its EIS solicitations, they plan to analyze the alignment of their future telecommunications needs with the agency's enterprise architecture. However, SSA has not yet provided documentation demonstrating that it has completed this analysis. We will continue to monitor SSA's progress on these efforts.

Recommendation: The Commissioner of the Social Security Administration should ensure that the Administration's Chief Information Officer uses configuration and change-management processes in its transition. (Recommendation 18)

Agency: Social Security Administration
Status: Open

Comments: The Social Security Administration (SSA) provided documentation demonstrating that it has implemented a change management process, including establishing a change control board that is scheduled to meet on a weekly basis and tracking change requests in its IT Service Management tool. However, SSA has not yet demonstrated that it has implemented configuration management processes for its transition. We will continue to monitor SSA's efforts to implement these processes.

Recommendation: The Commissioner of the Social Security Administration should ensure that the Administration's Chief Information Officer identifies the resources needed for the full transition, documents the costs and benefits of transition investments, identifies staff resources needed for the remainder of the transition, and analyzes training needs for all staff working on the transition. (Recommendation 19)

Agency: Social Security Administration
Status: Open

Comments: The Social Security Administration (SSA) provided documentation demonstrating that it has identified the staff resources and required training for staff working on the transition. However, SSA has not yet provided documentation demonstrating that it has identified the funding resources needed for the full transition, nor documented the costs and benefits of transition investments, such as for resource requests related to transition program management staff. We will continue to monitor SSA's efforts to fully implement this recommendation.

Recommendation: The Commissioner of the Social Security Administration should ensure that the Administration's Chief Information Officer completes efforts to identify measures of success for the transition, identifies transition risks related to critical systems and continuity of operations, and identifies mission-critical priorities in SSA's transition timeline. (Recommendation 20)

Agency: Social Security Administration
Status: Open

Comments: The Social Security Administration (SSA) has identified transition risks related to critical systems and continuity of operations. In addition, SSA officials stated that the agency is in the process of identifying (1) agency-specific measures of success for the transition and (2) mission-critical priorities that need to be incorporated into its transition timeline. However, SSA has not yet provided documentation demonstrating that it has completed these efforts. We will continue to monitor SSA's efforts to fully implement this recommendation.

Recommendation: The Secretary of Transportation should ensure that the Department's Chief Information Officer verifies the completeness of DOT's inventory of current telecommunications assets and services and establishes a process for ongoing maintenance of the inventory. (Recommendation 21)

Agency: Department of Transportation
Status: Open

Comments: Department of Transportation (DOT) officials stated that the department has developed a comprehensive inventory of its telecommunications assets and services, and maintains this inventory on a regular basis. However, as of August 2020, the department has not yet provided documentation of its inventory or the associated maintenance processes. We will continue to monitor DOT's efforts to complete this inventory and establish a maintenance process for it.

Recommendation: The Secretary of Transportation should ensure that the Department's Chief Information Officer identifies the agency's future telecommunications needs, areas for optimization, and costs and benefits of new technology; and completes efforts to align DOT's approach with its long-term plans and enterprise architecture. (Recommendation 22)

Agency: Department of Transportation
Status: Open

Comments: Department of Transportation (DOT) officials stated that they conducted an assessment of the department's future telecommunication requirements. According to officials, the results of this analysis were included in an EIS Statement of Work. However, DOT has not demonstrated that it used its complete inventory of existing services to identify its future needs. DOT also stated that it has conducted extensive research to identify areas for optimization and sharing, but did not provide documentation of this research. Further, DOT has not provided evidence that the department has aligned its transition approach with its long-term plans and enterprise architecture. We will continue to follow-up with DOT regarding these efforts.

Recommendation: The Secretary of Transportation should ensure that the Department's Chief Information Officer identifies roles and responsibilities related to the management of assets and human capital and legal expertise for the transition; develops a transition communications plan; and fully uses configuration and change-management processes in DOT's transition. (Recommendation 23)

Agency: Department of Transportation
Status: Open

Comments: The Department of Transportation (DOT) developed a transition communications plan and identified roles and responsibilities related to legal expertise, the management of assets and human capital. DOT has also provided evidence that they are requiring the use of change management in the transition. However, DOT has not demonstrated that it is applying configuration management processes to DOT's transition efforts. We will continue to monitor DOT's efforts to implement this recommendation.

Recommendation: The Secretary of Transportation should ensure that the Department's Chief Information Officer fully identifies the resources needed for the full transition, justifies requests for transition resources, identifies staff resources needed for the full transition, and fully analyzes training needs for staff assisting with the transition. (Recommendation 24)

Agency: Department of Transportation
Status: Open

Comments: Department of Transportation (DOT) developed a transition resource plan that identifies functional roles needed for the transition, such as network engineers and staff to place new telecommunications orders. However, the transition resource plan did not identify the staffing levels needed for each of the functional roles, such as how many network engineers are necessary, and DOT did not provide other documentation that fully identifies these resources needs. In addition, DOT has not yet provided documentation that it has identified the funding needed for the full transition, justified requests for transition resources, or fully analyzed training needs for staff assisting with the transition. We will continue to follow-up on DOT's efforts to implement this recommendation.

Recommendation: The Secretary of Transportation should ensure that the Department's Chief Information Officer fully demonstrates that DOT's transition goals and measures align with its mission; completely identifies transition risks related to information security, critical systems, and continuity of operations; and fully identifies mission-critical priorities in the transition timeline. (Recommendation 25)

Agency: Department of Transportation
Status: Open

Comments: Department of Transportation (DOT) provided evidence that its transition goals and measures align with its mission and that it has identified the risks associated with the EIS transition. However, DOT has not yet provided documentation demonstrating that it has identified mission-critical priorities in its transition timeline. We will continue to monitor DOT's efforts to implement this recommendation.

Recommendation: To improve insight into cost changes for individual ships in the Ford Class, the program office should prepare cost summary and funding summary sections for each individual ship in the class as part of the SAR for the overall Ford-Class program.

Agency: Department of Defense
Status: Open
Priority recommendation

Comments: In its comments on our draft report DOD disagreed with our recommendation, stating that it currently provides progress reports to Congress on costs for CVN 78 and CVN 79. In July 2020, Navy officials stated that the department continues to disagree with this recommendation. We continue to maintain that Selected Acquisition Reports represent the primary statutorily required means for DOD to report on program status. Grouping average unit costs for all Ford-class ships obscures individual ship cost growth and does not provide Congress with an adequate level of insight to monitor this over $55 billion program. Our recommendation would ensure that Congress receives insight into the costs of each existing and planned Ford-class ship. To fully implement this recommendation, the report should include cost information on individual ships.

Recommendation: The Secretary of Commerce and Under Secretary for Economic Affairs should direct the Census Bureau to revise and test procedures on how to better leverage enumerator-collected information on the best time or day to conduct interviews, and ensure enumerators are properly trained on these procedures.

Agency: Department of Commerce
Status: Open

Comments: Commerce agreed with this recommendation. In the Bureau's March 2017 action plan, it reported that as the Census Bureau develops enhancements to the procedures and training for enumerators, it will reflect on what it has learned from 2016 Census Test experiences as well as from recommendations such as this. It reported a target completion of December 2018, following completion and analyses of the nonresponse follow-up operation for the 2018 End-to-End Census Test. In January 2018, Bureau officials told us that leveraging enumerator collected information on the best time to conduct an interview would not be a part of questionnaire design's functionality for 2020 and will most likely rely on the system optimizer to determine the best time to contact a household. Bureau officials indicated they may push this recommendation out to 2030. During the 2018 Test, we continued to observe that enumerator notes were not being systematically reviewed by supervisors and managers, such that information such as office hours for apartment managers among other information we reported on was not being used by the operation. In June 2019, the Bureau informed us that it had added functionality to the enumerator device for enumerators to alert supervisors of case notes of "high importance" and was revising training to explain its use. Additionally, in December 2019, the Bureau shared documentation that reiterated the importance of enumerators reviewing prior case notes but clarified that enumerators should not expect their supervisors to regularly review those case notes. In April 2020, Bureau officials indicated that it was not likely that the Bureau would revise CFS training to systematically review case notes for the 2020 cycle, though we are following up with the Bureau to see if this can be done given the revised census time frames stemming from the COVID-19 outbreak. To fully implement this recommendation for 2020 and for future fieldwork, the Bureau needs to make better use of the information collected by enumerators during interview attempts about when to make additional attempts, such as during reported working hours of property managers for large multi-unit structures that house a large number of non-respondents.

Recommendation: If DHS's proposed CBRNE program consolidation is approved by Congress, the Secretary of Homeland Security should direct the Assistant Secretary for the Office of Policy to use, where appropriate, the key mergers and organizational transformation practices identified in our previous work to help ensure that a CBRNE consolidated office benefits from lessons learned from other organizational transformations.

Agency: Department of Homeland Security
Status: Open

Comments: We found that key mergers and organizational transformation practices identified in previous GAO work could benefit the Department of Homeland Security (DHS) during implementation of the proposed CBRNE consolidation. As a result, we recommended that should Congress approve DHS's CBRNE consolidation plan, the department use these key mergers and organizational transformation practices. In December 2018, the Countering Weapons of Mass Destruction Act of 2018 was enacted into law (Public Law 115-387) authorizing the proposed consolidation of CBRNE functions into a new Countering Weapons of Mass Destruction Office (CWMD office). In a memo to Congress regarding the new CWMD office, DHS stated that it remained committed to evaluating GAO's identified practices when implementing the consolidation. In August 2019, DHS provided us with information outlining efforts to use the key mergers and organizational transformation practices during the CWMD implementation phase. However, we requested additional evidence that all practices were considered. For example, one of the key practices is to use the performance management system to define responsibility and assure accountability for change. DHS created position descriptions for CWMD office leadership but we did not receive evidentiary support to demonstrate that DHS has added CWMD office transition goals to relevant employee performance plans. In April 2020, DHS estimated June 2020 for completing steps responsive to this recommendation. We will update the status of this recommendation as additional information is made available.

Recommendation: To help strengthen the government's ability to compete in the labor market for top talent, and to improve the federal hiring process, the Director of OPM, in conjunction with the CHCO Council, should use this information to determine whether opportunities exist to refine, consolidate, eliminate, or expand agency-specific authorities to other agencies and implement changes where OPM is authorized, including seeking presidential authorization (as necessary) in order to do so. In cases where legislation would be necessary to implement changes, OPM should work with the CHCO Council to develop legislative proposals.

Agency: Office of Personnel Management
Status: Open
Priority recommendation

Comments: OPM agreed with this recommendation and has taken actions to address it since GAO's August 2016 report. In April 2019, OPM issued final regulations implementing changes to direct hire authority to provide certain agencies with the ability to hire urgently needed information technology professionals more quickly. It also plans to provide in-person support to the Chief Human Capital Office council, Chief Information Officers Council, and human resources professionals and managers on how to use this new authority. In its fiscal year 2021 Congressional Budget Justification released on February 10, 2020, OPM noted that it was seeking to improve hiring by using flexibilities that exist within current authority. These include, for example, noncompetitive term-limited appointments of highly qualified experts, expansion of term/temporary hiring authorities, and limited noncompetitive hiring of students and recent graduates. However, some of these plans were initially introduced in the prior year's justification and progress continues to be unclear. Additionally, OPM said that it is currently reassessing administration priorities and was unable to provide further updates. While OPM has made some progress in this area, it will be important for the agency to prioritize and follow through on its planned actions to streamline hiring authorities. Expanding access to hiring authorities found to be highly efficient and effective while eliminating those found to be less effective would help simplify and improve the federal hiring process.

Recommendation: To increase department-wide supply chain efficiencies and effectiveness in support of maintenance at the Army and Marine Corps depots and Navy shipyards, the Secretary of Defense should direct the Assistant Secretary of Defense for Logistics and Materiel Readiness, in conjunction with the Director, Defense Logistics Agency, and the Secretaries of the Army and Navy and the Commandant of the Marine Corps to assess through a comprehensive business case analysis-drawing on lessons learned from previous efforts-the costs and benefits of DLA managing the retail supply, storage, and distribution functions at the Army and Marine Corps depots and Navy shipyards.

Agency: Department of Defense
Status: Open

Comments: DOD concurred with our recommendation. As of August 2018, DOD had designated the transfer of these retail functions as an operating priority and identified it as a key reform effort within logistics in the department. The Marine Corps has conducted its analysis and decided to transition additional supply, storage, and distribution functions to the Defense Logistics Agency (DLA) over a 4-year period, with all implementation activities scheduled to be complete by 2022. The Army continues to analyze requirements for the full transition of supply, storage, and distribution functions to DLA with final decisions to be made in late 2018. Lastly, the Navy and DLA are working on a strategic memorandum of understanding to guide decision on the role of DLA at the Navy shipyards, according to a senior DOD official. Without the Army and Navy finalizing its business case analyses, decision makers will not be positioned to make cost-effective decisions regarding supply operations at military depots.

Recommendation: To increase department-wide supply chain efficiencies and effectiveness in support of maintenance at the Army and Marine Corps depots and Navy shipyards, the Secretary of Defense should direct the Assistant Secretary of Defense for Logistics and Materiel Readiness, in conjunction with the Director, Defense Logistics Agency, and the Secretaries of the Army and Navy and the Commandant of the Marine Corps to use the analysis to make a decision on the degree to which DLA should manage these functions at the Army and Marine Corps depots and Navy shipyards.

Agency: Department of Defense
Status: Open

Comments: DOD concurred with our recommendation. As of August 2018, DOD had designated the transfer of these retail functions as an operating priority and identified it as a key reform effort within logistics in the department. The Marine Corps has conducted its analysis and decided to transition additional supply, storage, and distribution functions to the Defense Logistics Agency (DLA) over a 4-year period, with all implementation activities scheduled to be completed by 2022. However, the Army and Navy have not made any decisions regarding the additional transfer of supply, storage and distribution functions to DLA. Without the Army and Navy making decisions based on business case analyses on the degree to which additional supply, storage, and distribution functions will transfer to DLA, DOD will not be ensured that it is operating its supply operations at military depots in a cost-effective manner.

Recommendation: To improve the efficiency and effectiveness of supply and maintenance operations, in accordance with DOD guidance, the Secretary of Defense should direct the Assistant Secretary of Defense for Logistics and Materiel Readiness, in conjunction with the Director, Defense Logistics Agency, and the Secretaries of the Army, Navy, and Air Force and the Commandant of the Marine Corps to develop and implement metrics that measure the accuracy of planning factors, such as the schedule, bill of materials, and replacement factors, used for depot maintenance.

Agency: Department of Defense
Status: Open

Comments: DOD concurred with our recommendation. As of August 2018, DOD has begun to identify metrics that measure the accuracy of planning factors used for depot maintenance. However, these metrics are not scheduled to be implemented fully implemented in December 2018.

Recommendation: To improve the efficiency and effectiveness of supply and maintenance operations, in accordance with DOD guidance, the Secretary of Defense should direct the Assistant Secretary of Defense for Logistics and Materiel Readiness, in conjunction with the Director, Defense Logistics Agency, and the Secretaries of the Army, Navy, and Air Force and the Commandant of the Marine Corps to take action, as appropriate and necessary, to resolve any issues identified through measuring the accuracy of planning inputs in an effort to improve supply and depot maintenance operations.

Agency: Department of Defense
Status: Open

Comments: DOD concurred with our recommendation. As of August 2018, DOD has begun to identify metrics that measure the accuracy of planning factors used for depot maintenance. However, these metrics are not scheduled to be implemented fully implemented in December 2018. Thus, no actions have been taken to resolve any identified issues based on the results of the metrics.

Recommendation: To be able to assess the cost-effectiveness of supply and depot maintenance operations, in accordance with DOD supply chain management guidance, the Secretary of Defense should direct the Assistant Secretary of Defense for Logistics and Materiel Readiness, in conjunction with the Director, Defense Logistics Agency, the Secretaries of the Army, Navy, and the Air Force, and the Commandant of the Marine Corps to take steps to develop and implement metrics, to the extent feasible, to measure and track disruption costs created by the lack of parts at depot maintenance industrial sites by, for example, establishing a team of supply and depot maintenance experts from DLA and the services to assess potential data sources, approaches, and methods.

Agency: Department of Defense
Status: Open

Comments: DOD concurred with our recommendation. As of August 2018, DOD has begun to develop metrics that measure and track disruption costs created by the lack of parts at depot maintenance industrial sites. However, these metrics are not scheduled to be implemented until October 2018.

Recommendation: To be able to assess the cost-effectiveness of supply and depot maintenance operations, in accordance with DOD supply chain management guidance, the Secretary of Defense should direct the Assistant Secretary of Defense for Logistics and Materiel Readiness, in conjunction with the Director, Defense Logistics Agency, the Secretaries of the Army, Navy, and the Air Force, and the Commandant of the Marine Corps to take action, as appropriate, to address any inefficiencies identified by the disruption cost metrics in supply and depot maintenance operations.

Agency: Department of Defense
Status: Open

Comments: DOD concurred with our recommendation. As of August 2018, DOD has begun to develop metrics that measure and track disruption costs created by the lack of parts at depot maintenance industrial sites. However, these metrics are not scheduled to be implemented until October 2018. Thus, no actions have been taken to resolve any identified issues based on the results of the metrics.

Recommendation: To enable a more effective approach in working with states to adopt the NDRF, the Secretary of Homeland Security should direct the Administrator of FEMA to clarify with regional offices and Federal Disaster Recovery Coordinators (FDRCs) the role of the regional implementation plans in FDRC performance plans and how they will be used to assess NDRF regional implementation efforts.

Agency: Department of Homeland Security
Status: Open

Comments: DHS concurred with this recommendation and said it would take steps to implement it. According to FEMA, to achieve greater integration of FEMA's field leadership components, FEMA's Field Operations Directorate (FOD) convened a Field Leadership Working Group of senior subject matter experts to conduct a mission analysis of FEMA's Field Leadership function (which includes Federal Disaster Recovery Coordinators as well as Federal Coordinating Officers and Incident Management Assistance Teams team leads). According to FEMA, the Working Group was preparing a Field Leader Manual (FLM) for review by FOD leadership. FEMA officials told us that the 2018 Hurricane season led to the deployment of many of FEMA's FOD leaders. These deployments allowed FOD leaders to experience first-hand the connection between regional implementation plans and FDRC performance plans and FEMA said that this knowledge is being integrated into edits of the FLM. In February 2020, FEMA told us that the FOD leadership responsible for the oversight of FDRCs is still determining the timeline to update the FLM based on a realignment of the Field Leadership Cadre. This update will integrate the Federal Coordinating Officers (FCOs) and FDRCs into a single FCO title with professional development specializations in response or recovery. This integration will support all FCOs in having a common baseline of training and experience in both response and recovery. In an August 2020 update, FEMA stated that while they continue to work toward implementing this recommendation, the FOD is currently focused on COVID-19 response efforts and planning for a more severe than average hurricane season. We will continue to monitor FEMA's efforts to see what additional actions the agency takes in response to this recommendation.

Recommendation: To enable a more effective approach in working with states to adopt the NDRF, the Secretary of Homeland Security should direct the Administrator of FEMA to align the annual FDRC performance expectations with clearly defined organizational goals and priorities, consistent with key management practices.

Agency: Department of Homeland Security
Status: Open

Comments: DHS concurred with this recommendation and said it would take steps to implement it. According to FEMA, the Field Leadership Working Group will implement the elements of this recommendation alongside efforts to clarify the role of the regional National Disaster Recovery Framework implementation plans. FEMA told us that the 2018 Hurricane season led to the deployment of many of FEMA's field leaders and these deployments allowed leaders to experience first-hand the connection between FDRC performance expectations and FEMA's organizational goals. According to FEMA, this knowledge is being integrated into edits of the Field Leader Manual (FLM). In February 2020, FEMA told us the FOD leadership responsible for the oversight of FDRCs is working with their partners in FEMA's Recovery and Resilience sections, as well as with the Regions to define performance expectations for steady-state recovery planning and preparedness under the NDRF. This will include identifying who is functionally accountable for these activities, any gaps, and best practices across Regions. In an August 2020 update, FEMA stated that while they continue to work toward implementing this recommendation, the FOD is currently focused on COVID-19 response efforts and planning for a more severe than average hurricane season. We will continue to monitor FEMA's efforts to see what additional actions the agency takes in response to this recommendation.

Recommendation: To strengthen USDA's ability to better manage and monitor the progress of the Blueprint, including efforts to streamline and improve administrative services, the Secretary of Agriculture should direct the Assistant Secretary for Administration to develop a complete list identifying all of the Blueprint efforts under way and document key information needed to monitor their progress, such as status of implementation, time frames for completion, and related performance measures.

Agency: Department of Agriculture
Status: Open

Comments: As of June 2020, GAO is working with the agency to determine what actions the agency has taken related to this recommendation.

Recommendation: To strengthen USDA's ability to better manage and monitor the progress of the Blueprint, including efforts to streamline and improve administrative services, the Secretary of Agriculture should direct the Assistant Secretary for Administration to reexamine the adequacy of the staff and budget resources committed to the day-to-day management of the Blueprint, and further leverage existing departmental resources as needed.

Agency: Department of Agriculture
Status: Open

Comments: As of June 2020, GAO is working with the agency to determine what actions the agency has taken related to this recommendation.

Recommendation: To improve USDA's efforts to identify and track the benefits of the Blueprint, the Secretary of Agriculture should direct the Assistant Secretary for Administration to document the methodologies used to calculate any savings claimed for the Blueprint effort to ensure any such estimate is based on quality information.

Agency: Department of Agriculture
Status: Open

Comments: As of June 2020, GAO is working with the agency to determine what actions the agency has taken related to this recommendation.

Recommendation: To improve USDA's efforts to identify and track the benefits of the Blueprint, the Secretary of Agriculture should direct the Chief Financial Officer to develop a cost-effective method, using existing data systems, to collect and track USDA's spending on administrative services to identify baseline spending and target areas for future cost savings.

Agency: Department of Agriculture
Status: Open

Comments: As of June 2020, GAO is working with the agency to determine what actions the agency has taken related to this recommendation.

Recommendation: To improve USDA's efforts to identify and track the benefits of the Blueprint, the Secretary of Agriculture should direct the Assistant Secretary for Administration to systematically identify and track nonfinancial benefits from USDA's Blueprint efforts to better gauge the Blueprint's progress and more fully report its results.

Agency: Department of Agriculture
Status: Open

Comments: As of June 2020, GAO is working with the agency to determine what actions the agency has taken related to this recommendation.

Recommendation: To enhance USDA's efforts to share lessons learned from the Blueprint, the Secretary of Agriculture should direct the Assistant Secretary for Administration to maintain and promote existing web-based collaboration tools, including keeping information in these tools current, for agencies and staff offices to report their experiences and lessons learned from their Blueprint efforts to help strengthen internal information sharing and inform future efforts.

Agency: Department of Agriculture
Status: Open

Comments: As of June 2020, GAO is working with the agency to determine what actions the agency has taken related to this recommendation.

Recommendation: To enable FEMA to and more effectively respond to disasters, the Secretary of Homeland Security should direct the FEMA Administrator to develop a workforce strategy to manage and improve retention that includes a process for systematically gathering attrition data and a plan to retain IMAT Cadre-of On-Call Response Employees.

Agency: Department of Homeland Security
Status: Open

Comments: In August 2019, FEMA provided an update on the status of actions taken in response to our report. As of April 2019, FEMA stated that they are continuing to work on two actions. One, the development of a new organizational structure. FEMA is still refining and assessing the impact of the new IMAT structure. Two, in April 2019, FEMA delivered a new IMAT Program Orientation to nineteen new IMAT members. FEMA plans to analyze the impact of these changes along with attrition information. It plans to develop a high-level blueprint of the actions taken by FEMA to better manage the IMAT program and retain staff. Until completion of the action items, this recommendation will remain open. FEMA officials plan to provide a status update and finalize their efforts by September 2019. As of July 2020, FEMA officials have not completed steps to implement a revised IMAT structure. FEMA anticipates completing several actions by September 2020 and finalizing their plan by December 2020. However, due to COVID-19, the agency may face additional delays in doing so.

Recommendation: To help improve awareness of OCS roles and responsibilities and to collect OCS issues at the military services and the service component commands, the Secretary of Defense should direct the Secretaries of the military departments, in coordination with the Chairman of the Joint Chiefs of Staff, to establish an OCS training requirement for commanders and senior leaders.

Agency: Department of Defense
Status: Open

Comments: DOD concurred with our recommendation. As of September 2020, DOD has taken steps to focus OCS training to all planners, including those outside the logistics directorate. In December 2015, the Joint Staff J7 certified the Joint OCS Planning and Execution (JOPEC) course of instruction for Joint training. The Joint Staff, per this training certification, is working with the Joint Deployment Training Center and the Joint Force Staff College to provide student administrative and course catalog support for future JOPEC training. In August 2020, OSD officials stated that they have secured funding for development of a new, online strategic-level OCS course, which they plan to develop, test, and field in 2021. Finally, OSD officials said that the updated OCS instruction will also address training for planners beyond the logistics directorate; officials anticipate the instruction being issued in late 2020. We will continue to monitor these efforts and this recommendation will remain open at this time.

Recommendation: To ensure that OPM builds the predictive capacity to identify emerging skills gaps across the government--including the ability to collect and use reliable information on the competencies of the federal workforce for government-wide workforce analysis--the Director of OPM should (1) establish a schedule specifying when OPM will modify its Enterprise Human Resources Integration database to capture staffing data that it currently collects from agencies through its annual workforce data reporting process; and (2) work with agency CHCOs to bolster the ability of agencies to assess workforce competencies by sharing competency surveys, lessons learned, and other tools and resources.

Agency: Office of Personnel Management
Status: Open
Priority recommendation

Comments: Although OPM did not initially concur with this recommendation, OPM has taken actions towards addressing it by using the EHRI database, in combination with other sources, to generate workforce data to assist agencies in their efforts to identify skills gaps. In March 2019, OPM reported that it believed that collecting staffing gap targets through an alternative system, MAX Collect, would provide a more efficient and accurate means to collect workforce data than EHRI. In February 2020, OPM officials reported that it has used MAX Collect to address a portion of the recommendation by sharing lessons learned to close skills gaps. MAX Collect also stores and makes relevant tools and training available to users. However, OPM still needs to collect and store a consistent set of staffing and competency data. Without the collection and sharing of this data, OPM cannot perform valuable government-wide analysis to predict and address skills gaps in occupations affecting multiple agencies.

Recommendation: As DOL continues to review regulatory barriers to lifetime income options for 401(k) plan participants it should consider other countries' approaches to plans offering annuities, such as their reliance on existing solvency requirements and insurance industry standards to provide assurances rather than place responsibility on plan sponsors to make an assessment of an annuity provider's financial stability. As DOL considers the approaches of other countries and continues to work with the National Association of Insurance Commissioners, which facilitates interactions between insurance companies and state insurance regulators, DOL may wish to consult with the Federal Insurance Office, which coordinates federal efforts on prudential aspects of international insurance matters.

Agency: Department of Labor
Status: Open

Comments: DOL worked with the National Association of Insurance Commissioners (NAIC) in 2013 and 2014 to consider possible options for easing plan sponsor concerns about the requirement to assess the financial solvency of annuity providers. DOL reported they will continue to work with NAIC, as well as the National Organization of Life & Health Insurance Guaranty Associations and Treasury's Federal Insurance Office as they consider potential regulatory approaches in this area. DOL also worked with the Federal Insurance Office in developing guidance on the selection and monitoring of annuity providers under the current annuity selection safe harbor regulation. In October 2017, Treasury recommended DOL work with Treasury to develop proposals on how establish or certify one or more expert, independent fiduciary entities to assess the long-term financial strength of annuity providers. Plan sponsors could use these assessments as a safe harbor in selecting annuity providers for their plan. As of 2017, DOL continued to cite its other regulatory and guidance priorities as taking precedence. In April 2018, DOL reported that in the development and clearance of the Spring 2018 regulatory agenda, the agency decided to continue to classify this project as a long-term action. We commend DOL's efforts on a more workable safe harbor, but continue to encourage DOL to review alternative approaches taken by other countries, such as their reliance on existing solvency requirements and insurance standards, which can ease the burden on plan sponsors.

Recommendation: To improve DOD's corrosion-prevention and control program, and to enhance DOD in its oversight of the status and potential benefits of its equipment-related corrosion projects, the Under Secretary of Defense for Acquisition, Technology and Logistics should require the Director, Corrosion Policy and Oversight Office, to revise the DOD Corrosion Prevention and Mitigation Strategic Plan or other guidance to require that the military departments include in all follow-on reports the details of measures of achievement other than ROI, such as the features, results, and potential benefits of the project.

Agency: Department of Defense: Office of the Under Secretary of Defense for Acquisition, Technology and Logistics
Status: Open

Comments: DOD did not concur with this recommendation. As of March 2016, DOD had not implemented this recommendation and stated that the DoD Corrosion Prevention and Mitigation Strategic Plan currently provide sufficient guidance in this regard. As of March 2019, DOD has decided to take action to implement this recommendation. According to DOD Corrosion Office officials, they plan to list measures of achievement for the military departments to follow on the departments' corrosion project in a new DOD manual on corrosion. The Office's goal is to create this new manual by the end of calendar year 2020. We will monitor the extent to which DOD implements this recommendation.

Recommendation: To increase the effectiveness of IRS's examinations individual tax returns, the Commissioner of Internal Revenue should transcribe data from paper-filed Form 1040 Schedules C and E that are not currently transcribed and make that data available to SB/SE examiners for classification. If IRS has evidence that the costs related to transcribing all such data on Schedules C and E are prohibitive, IRS could do one or both of the following actions: (1) transcribe less data by transcribing only the missing data for selected line items, such as certain, large expense line items, or (2) develop a budget proposal to fund an initiative for transcribing Schedule C and E.

Agency: Department of the Treasury: Internal Revenue Service
Status: Open

Comments: IRS has taken some steps to implement this May 2013 recommendation. In September 2015, IRS completed a study on whether to transcribe more data from paper-filed returns. IRS officials said the study showed that the benefits to be derived from additional transcription are not significant and would not outweigh the added cost. That study did not provide specific information about the costs and benefits of transcribing information from Schedules C and E. In December 2018, IRS provided a cost-benefit estimate for transcribing all data from Schedules C and E and concluded that the cost of transcribing all additional Schedule C and Schedule E lines would exceed the expected benefits. This analysis satisfied the first part of GAO's recommendation. However, the study did not address whether transcribing certain, select lines on Schedules C and E would be cost-effective, as GAO's recommendation suggested. Having specific data transcribed and electronically available likely will improve the classification of audits as well as the quality of the audits, according to examiners GAO spoke with for the report. As of March 2020, GAO continues to monitor IRS's progress.

Recommendation: To more effectively manage NDF's resources, increase program accountability, and ensure that NDF has the information necessary to improve program performance, the Secretary of State should direct ISN and NDF to periodically and systematically conduct and document program evaluations of NDF.

Agency: Department of State
Status: Open

Comments: The Department of State concurred with the recommendation. As of September 2020, State had provided some evidence that State was going to conduct an organizational evaluation of the Nonproliferation and Disarmament Fund as called for under the Department's evaluation policy. GAO is now in the process of reviewing the evidence that State has provided.

Recommendation: To ensure that major steady state IT investments are being adequately analyzed, the Secretaries of Defense, Veterans Affairs, and the Treasury should direct appropriate officials to develop an OA policy, annually perform OAs on all investments, and ensure the assessments include all key factors.

Agency: Department of Veterans Affairs
Status: Open

Comments: For fiscal years 2013, 2014, and 2016, the Department of Veterans Affairs provided its operational analyses to GAO for its major information technology investments. These operational analyses addressed a majority of the key factors identified in Office of Management and Budget guidance. Nevertheless, in February 2019, the department was still in the process of finalizing its operational analysis policy and identified a target completion date of September 2019 for when the policy would be complete and ready for publication.

Recommendation: To determine the viability and cost-effectiveness of reducing transmission times for biometrics data, the Secretary of Defense should direct the Assistant Secretary of Defense for Research and Engineering, through the Under Secretary of Defense for Acquisition, Technology, and Logistics, to comprehensively assess and then address, as appropriate, the factors that contribute to transmission time for biometrics data.

Agency: Department of Defense
Status: Open

Comments: In January 2016, DOD published Directive 8521.01E, Defense Biometrics, which directs the Secretary of the Army to measure the health and performance of the DOD Biometrics Enterprise and generate results for the Biometrics Principal Staff Assistant and the DOD Biometrics Executive Committee. OUSD(AT&L) and Army officials also noted that the department is required to obtain a favorable evaluation from the Director, Operational Test and Evaluation (DOT&E) and the Army Test and Evaluation Command in order to obtain approval for extending the service life of DOD's authoritative biometric system. These officials note that the tests and evaluations required for such approval will include an assessment of transmission and response times against approved requirements for the biometrics system. However, Marine Corps officials highlighted continued biometrics data transmission and synchronization issues with a currently fielded biometric capability that uses some of the same technology we identified issues with during the course of our review. In Summer 2017, DOD informed GAO that the department will soon issue a report to address these issues, so GAO is keeping this recommendation open until such time as DOD's report becomes available for GAO review.

Recommendation: Congressmay wish to consider amending the Internal Revenue Code to authorize IRS to assess penalties on preparers for failure to comply with section 6011(e)(3).

Agency: Congress
Status: Open

Comments: A bill was introduced on June 28, 2011, which would have amended electronic filing requirements for paid preparers. This included language amending section 6695 of the Internal Revenue Code to include a penalty of $50 for failure to electronically file returns under section 6011 (e)(3). However, this bill was never enacted. As of January 2020, there are no bills pending that would provide IRS with authority to penalize paid preparers for failure to electronically file returns as GAO recommended

Recommendation: To better understand the extent to which deployed DOD civilian employees have access to needed medical care, as appropriate, the Secretary of Defense should direct the Combatant Commander of U.S. Central Command to clarify the level of care that deployed DOD civilian employees can expect in theater, including their eligibility for routine care.

Agency: Department of Defense
Status: Open

Comments: DOD has not implemented this recommendation. In July 2019, DOD officials responsible for policy concerning deployed civilians clarified that DOD policy states deployed civilians are eligible for medical care at the same level and scope as military personnel. However, as of November 2019 they were unable to confirm whether policy in U.S. Central Command reflects this requirement. .

Recommendation: To ensure sufficient follow-up to DOD's corrosion study, the Secretary of Defense should direct the USD (AT&L) to document program-specific recommendations flowing from the corrosion study with regard to the other weapon systems identified--specifically, the Expeditionary Fighting Vehicle, CH-53K helicopter, Joint High Speed Vessel, Broad Area Maritime Surveillance Unmanned Aircraft System, and the Joint Light Tactical Vehicle--and establish a process for monitoring and assessing the effectiveness of the CPC programs for these systems.

Agency: Department of Defense
Status: Open

Comments: As of September 2015, DOD had not documented program-specific recommendations from the corrosion study for the other weapon systems identified in its report. However, DOD updated its Corrosion Prevention and Control Planning Guidebook in 2014 and, according to officials, is working to update DOD Instruction 5000.67, Prevention and Mitigation of Corrosion on DOD Military Equipment and Infrastructure. These actions may improve the corrosion prevention and control planning for the weapon systems identified in DOD's study. DOD partially concurred with this recommendation at the time of our report but as of March 2019, has since decided to take action to implement it. According to Corrosion Office officials, they interacted with two of five weapon-systems programs on corrosion-related matters. One of these weapon-system programs, per Corrosion Office officials, was eventually canceled. In addition to updating the Corrosion Prevention and Control Planning Guidebook for Military Systems and Equipment in 2014, officials stated that they are planning to further update DOD Instruction 5000.67 (Prevention and Mitigation of Corrosion on DOD Military Equipment and Infrastructure). Also, according to Corrosion Office officials, procedures for evaluating acquisition programs will be included in the new DOD manual on corrosion. The Corrosion Office's goal of completing this instruction update and creating the new manual is by the end of calendar year 2020. We will monitor the extent to which DOD implements this recommendation.

Recommendation: To ensure sufficient follow-up to DOD's corrosion study, the Secretary of Defense should direct the USD (AT&L) to document Air Force-and Navy-specific recommendations flowing from the corrosion study and establish a process for monitoring and assessing the effectiveness of these services' corrective actions.

Agency: Department of Defense
Status: Open

Comments: As of September 2015, DOD had not documented Air Force- and Navy-specific recommendations flowing from the corrosion study. However, DOD updated its Corrosion Prevention and Control Planning Guidebook in 2014 and, according to officials, is working to update DOD Instruction 5000.67, Prevention and Mitigation of Corrosion on DOD Military Equipment and Infrastructure. Further, the Air Force and the Navy have both taken actions to address the DOD-wide recommendations from the corrosion study. These actions may improve corrosion prevention and control planning for Air Force and Navy programs. As of March 2019, Corrosion Office officials stated that they are planning to further update DOD Instruction 5000.67 (Prevention and Mitigation of Corrosion on DOD Military Equipment and Infrastructure) or other appropriate guidance related to the process or procedures for monitoring and assessing the effectiveness of Corrosion Prevention Control planning for weapon systems, particularly related to how the military services will accomplish this within their increased weapon system oversight role. In addition, per Corrosion Office officials, this information will be addressed in the new DOD manual on corrosion. The Corrosion Office's goal to complete this instruction update and create the new manual by the end of calendar year 2020. We will monitor the extent to which DOD implements this recommendation.

Recommendation: To help improve the effectiveness of the Bureau's outreach and enumeration efforts, especially for HTC populations, should they be used again in the 2020 Census, and improve the Bureau's marketing/outreach efforts, the Secretary of Commerce should require the Under Secretary for Economic Affairs as well as the Director of the U.S. Census Bureau to develop mechanisms to increase coordination and communication between the partnership and local census office staff. Possible actions include offering more opportunities for joint training, establishing protocols for coordination, and more effectively leveraging the partnership contact database to better align partnership outreach activities with local needs.

Agency: Department of Commerce
Status: Open
Priority recommendation

Comments: The Department generally agreed with this recommendation. In 2011, the Bureau reported on the agency's assessment of the partnership program. In September 2014, the Bureau's Path to the 2020 Census, identified the Partnership Program as one of the best methods for communicating the importance of response and states its intent to map out details about the Partnership Program in early 2016. As of March 2018, Bureau officials said they were developing coordination mechanisms between partnership and Area Census Office staff for the 2020 Census. For example, the Bureau updated a form it had used during the 2010 Census to track partnership outreach activities to help facilitate information sharing within the Bureau and said it plans to make additional updates. In March 2019, the Bureau informed us that it is assigning at least one partnership specialist to each census office manager to help address this recommendation. As we reported in May 2020, the Bureau had not put in place expectations for how Partnership staff should support area census office staff. We also reported that pluralities of area census office managers we surveyed in March 2020 were dissatsified with the level of clarity of roles and responsibilities of Partnership staff, as well as the level of communication and coordination between Partnership and office staff. To fully implement this recommendation, the Bureau will need to take such steps as documenting for partnership specialists and their area census office manager how they are expected to work together and other significant mechanisms that would increase effectiveness of coordination and communication between partnership and local field office staff.

Recommendation: To help improve the effectiveness of the Bureau's outreach and enumeration efforts, especially for HTC populations, should they be used again in the 2020 Census, and to improve some of the Bureau's key efforts to enumerate HTC populations, the Secretary of Commerce should require the Under Secretary for Economic Affairs as well as the Director of the U.S. Census Bureau to determine the factors that led to the staffing issues observed during SBE and take corrective actions to ensure more efficient SBE staffing levels in 2020.

Agency: Department of Commerce
Status: Open

Comments: The Department generally agreed with this recommendation. In September 2012, the Bureau issued its assessment of the Service Based Enumeration Program. The assessment reported on the number of individuals counted and the complexities of this special enumeration activity. The assessment did not address the Bureau's approach to staffing this special enumeration activity. In its 2020 Census Operational Plan, issued in October 2017, the Bureau provided a high level overview of reengineered field operations plans but did not provide details on special enumeration efforts. In April 2018, the Bureau provided us with its planned staffing ratios for its Service-Based Enumeration activity for the 2020 Census in comparison to those used in the 2010 Census, as well as results of its 2016 Census Test of SBE activity. As of August 2020 we have ongoing work that will be examining implementation of peak field operations and providing updates to this recommendation. In order to fully implement this recommendation, the Bureau needs to demonstrate that its planning for how it will determine staffing levels for SBE takes into account the factors that led to inefficient staffing allocation previously.

Recommendation: To help improve the effectiveness of the Bureau's outreach and enumeration efforts, especially for HTC populations, should they be used again in the 2020 Census, and to improve some of the Bureau's key efforts to enumerate HTC populations, the Secretary of Commerce should require the Under Secretary for Economic Affairs as well as the Director of the U.S. Census Bureau to evaluate the extent to which each special enumeration activity improved the count of traditionally hard-to-enumerate groups and use the results to help inform decision making on spending for these programs in 2020.

Agency: Department of Commerce
Status: Open
Priority recommendation

Comments: The Department generally agreed with this recommendation. In 2012, the Bureau reported on assessments of many 2010 special enumeration activities such as the Service-Based Enumeration and the Be Counted/Questionnaire Assistance Center Programs. These assessments revealed the number of persons counted and spending for the special enumeration activities. Separately, the Bureau issued results of the 2010 Census Coverage Measurement Program that described the level of coverage of various hard-to-enumerate populations generally without attributing coverage to specific enumeration activities. Since 2015, the Bureau has issued annual updates of its 2020 Census Operational Plans, which have not provided details of plans for various special enumeration activities. In April 2017 Bureau officials provided us with evaluation results of its 2010 communication efforts and other documents related to ongoing efforts to reduce errors in the census. As of August 2020, we are in communication with Bureau officials about steps they are taking to implement this recommendation. To fully implement this recommendation, the Bureau needs to demonstrate how it is relying on data about how various special enumeration activities of historically hard-to-enumerate groups contributed to census coverage in 2010 to inform its design for the 2020 Census.

Recommendation: The Congress may wish to consider broadening IRS's ability to use math error authority (MEA), with appropriate safeguards against misuse of that authority.

Agency: Congress
Status: Open

Comments: Congress has expanded IRS's math error authority in certain circumstances, but not as broadly as we suggested in February 2010. Section 208 of division Q of the Consolidated Appropriations Act, 2016 (Public Law 114-113 enacted in December 2015) gave IRS the authority to use math error authority if (1) a taxpayer claimed the Earned Income Tax Credit, Child Tax Credit, or the American Opportunity Tax Credit (AOTC) during the period in which a taxpayer is not permitted to claim such credit as a consequence of either having made a prior fraudulent or reckless claim; or (2) a taxpayer omitted information required to be reported because the taxpayer made prior improper claims of the Child Tax Credit or the AOTC. In addition, Congress expanded math error authority for the First-Time Homebuyer Credit in November 2009. While expanding math error authority is consistent with what we suggested in February 2010, we maintain that a broader authorization of math error authority with appropriate controls would enable IRS to correct obvious noncompliance, would be less intrusive and burdensome to taxpayers than audits, and would potentially help taxpayers who underclaim tax benefits to which they are entitled. If Congress decides to extend broader math error authority to IRS, controls may be needed to ensure that this authority is used properly such as requiring IRS to report on its use of math error authority. The Administration also requested that Congress expand IRS's math error authority as part of the President's budget proposal for fiscal year 2021. Specifically, the Administration requested authority to correct a taxpayer's return in the following circumstances: 1) the information provided by the taxpayer does not match the information contained in government databases; 2) the taxpayer has exceeded the lifetime limit for claiming a deduction or credit; or 3) the taxpayer has failed to include with his or her return certain documentation that is required by statute. As of January 2020, the Congress had not provided IRS with such authority. We continue to believe that Congress should broaden IRS's math error authority with appropriate safeguards in order to help reduce the tax gap, which is the difference between tax amounts that taxpayers should have paid and what they actually paid .