Recommendation: The Secretary of Defense should ensure that the Under Secretary of Defense for Research and Engineering revise its IR&D instruction to require USD (R&E) personnel to annually review defense industry IR&D investments to inform DOD's science and technology strategic planning efforts. (Recommendation 1)

Agency: Department of Defense
Status: Open

Comments: DOD concurred with this recommendation stating that USD(R&E) will investigate and revise its IR&D Instruction to require annual review of defense industry IR&D investments.

Recommendation: The Secretary of Defense should ensure that the Administrator, Defense Technical Information Center, assess and determine whether the DTIC IR&D database should require contractors to include additional information on IR&D projects, such as: (a) The IR&D project's linkage, if any, to DOD's modernization priorities; (b) The allowable category (basic research, applied research, technology development, or concept study) to which the IR&D project belongs; (c) The nature of the project as either potentially disruptive or potentially incremental research and development; and (d) The actual IR&D project costs when the project is completed. (Recommendation 2)

Agency: Department of Defense
Status: Open

Comments: DOD concurred with the recommendation stating that the DTIC Administrator will assess whether the DOD IR&D database should require contractors to include additional information on IR&D projects, and make his recommendation to the Director of Defense Research and Engineering for Research and Technology for its decision.

Recommendation: The Program Director for Financial Integration, with input from NNSA's Office of Management and Budget and respective program offices, should establish and implement a work breakdown structure change control process for common financial reporting that ensures changes are approved by program office management, at a minimum; documented; and communicated to M&O contractors on a timely basis. (Recommendation 1)

Agency: Department of Energy: National Nuclear Security Administration
Status: Open

Comments: NNSA agreed with the recommendation and officials said they are working to establish a work breakdown structure change control process by June 30, 2020.

Recommendation: The Program Director for Financial Integration should assess the extent to which M&O contractors make manual changes to their financial data to reconcile with STARS and determine whether it has an effect on the accuracy of the data collected for common financial reporting. (Recommendation 2)

Agency: Department of Energy: National Nuclear Security Administration
Status: Open

Comments: NNSA agreed with the recommendation and plans to review how management and operating (M&O) contractors make manual changes to their financial data as part of an ongoing review of M&O contractors indirect cost data. The review is expected to be completed by September 30, 2020.

Recommendation: The Program Director for Financial Integration should develop and implement an internal process for NNSA to verify how the M&O contractors crosswalk financial data from their systems to the appropriate NNSA work breakdown structure to ensure the reported data are accurate and consistent. (Recommendation 3)

Agency: Department of Energy: National Nuclear Security Administration
Status: Open

Comments: NNSA agreed with the recommendation and plans to establish a process to verify that the management and operating (M&O) contractors are crosswalking their financial data to the appropriate NNSA work breakdown structure by September 30, 2020. As of April 2020, NNSA has hired two federal employees who will be conducting site visits to work with M&O contractors on verifying their crosswalks.

Recommendation: The Program Director for Financial Integration should develop and implement an internal process for NNSA to verify that the M&O contractors are consistently applying common cost element definitions at their sites and across the nuclear security enterprise. (Recommendation 4)

Agency: Department of Energy: National Nuclear Security Administration
Status: Open

Comments: NNSA agreed with the recommendation and plans to establish a process to verify that the management and operating (M&O) contractors are consistently applying common cost element definitions at their sites and across the nuclear security enterprise by September 30, 2020. As of April 2020, NNSA has hired two federal employees who will be conducting site visits to work with M&O contractors on verifying their crosswalks.

Recommendation: The Administrator of GSA should direct the Office of Government-wide Policy (1) to incorporate into its guidance approaches or practices that agencies could use to assess utilization of and the ongoing need for property—approaches such as recommendations for periodic justifications, data analytics, and utilization reviews—and (2) to develop a plan and timelines for communicating the guidance to agencies government-wide. (Recommendation 1)

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

Comments: As of April 2020, GSA indicated in its 180-day letter that it had published on its website draft guidance in response to the Federal Personal Property Management Act of 2018. In addition, GSA identified several actions it planned to take in the coming months, such as publishing a comprehensive plan and timelines to address GAO's recommendation, publishing a request for information in the Federal Register to seek comments and suggestions, and engaging additional subject matter experts and related associations and standards group to improve upon the draft guidance. GAO will continue to monitor GSA's efforts to implement this recommendation.

Recommendation: The Secretary of Defense should ensure that the Director of the Defense Finance and Accounting Service provides customers with more complete information on the agency's rate-setting methodologies in rate documentation, briefings, and other forums where rates are discussed, including the costs included in rates, how those costs are calculated, and how changes in DFAS's workload affect customers' overall costs. (Recommendation 1)

Agency: Department of Defense: Defense Finance and Accounting Service
Status: Open

Comments: The Department of Defense (DOD) concurred with GAO's recommendation and stated that the Defense Finance and Accounting Service (DFAS) provides detailed cost and rate information to customers each year in multiple venues and would reach out to customers to obtain additional details to understand how to fill the information gap regarding rate transparency. In April 2020, DOD provided to GAO DFAS's corrective action plan, which stated that DFAS Client Executives would ask the Army, Navy, and Marine Corps lead Financial Managers for feedback on additional details needed to better plan for the DFAS bill. DFAS would then incorporate this additional detail into the customer bill briefings for the President's Budget Request for fiscal year 2022. DFAS also stated that the Air Force had indicated that DFAS provides appropriate transparency, but had requested that DFAS provide its bill estimate earlier, which DFAS had agreed to do.

Recommendation: The Secretary of Defense should ensure that the Director of the Defense Information Systems Agency provides customers with more complete information on the agency's rate-setting methodologies in rate documentation, briefings, and other forums where rates are discussed, including the costs included in rates, how those costs are calculated, and how changes in DISA's workload affect customers' overall costs. (Recommendation 2)

Agency: Department of Defense: Defense Information Systems Agency
Status: Open

Comments: The Department of Defense (DOD) concurred with GAO's recommendation and stated that the Defense Information Systems Agency (DISA) will make every effort to improve dialogue with customers to ensure the correct people have a full understanding of DISA's methodologies used to develop their rates. In April 2020, DOD provided to GAO DISA's corrective action plan, which stated that DISA would continue to make every effort to improve dialogue with customers to ensure an increased understanding of methodologies used to develop the rates. In this plan, DISA reported that, in February and March 2020, its Chief Financial Officer (CFO) coordinated with the communications and financial management senior leadership for the military services to discuss Defense Working Capital Fund (DWCF) rate methodology and transparency. In May 2020, DOD provided an updated status on this recommendation, stating that a result of the DISA CFO outreach was that DISA would use the regular and recurring DISA Drumbeat engagements with the military departments to present and maintain an open and transparent dialogue on DISA DWCF rates. GAO requested documentation for the recent Navy and Air Force Drumbeat meetings and the pending Army meeting, as well as recent rate briefings that document that DISA is providing this more complete rate-setting information to its customers. GAO will update the status of this recommendation once this documentation is received.

Recommendation: The Secretary of Defense should ensure that the Director of the Defense Logistics Agency provides customers with more complete information on the agency's rate-setting methodologies in rate documentation, briefings, and other forums where rates are discussed, including the costs included in its rates, how it calculates those costs, and how and when proposed changes to its rate-setting methodologies will affect customers' overall costs. (Recommendation 3)

Agency: Department of Defense: Defense Logistics Agency
Status: Open

Comments: The Department of Defense (DOD) concurred with GAO's recommendation and stated that the Defense Logistics Agency (DLA) would include more detailed information in its annual rate briefing to the Office of the Under Secretary of Defense (Comptroller) and the services regarding what is in its costs, how it calculates costs, and how and when changes would impact customers' overall costs. In addition, DLA stated that it conducts semiannual Cost Summits and periodic DLA/Service Days with customers. DLA said it would include discussions, as appropriate, of topics such as potential pricing methodology changes and estimated cost impacts to customers, well in advance of implementation. In March 2020, DLA notified GAO that it had discussed cost rates with the military services during the January 2020 DLA Cost Summit and the Service Days with each of the military services that it held in June and November 2019. GAO requested documentation for these five meetings that includes the more complete information on DLA's rate-setting methodologies that GAO identified in the recommendation. GAO will update the status of this recommendation once this documentation is received.

Recommendation: The Secretary of Defense should ensure that the CMO, with input from the human resources management team, requires that all DOD human resources providers adopt consistent time-to-hire measures, as one process for assessing performance. (Recommendation 2)

Agency: Department of Defense
Status: Open

Comments: DOD concurred with this recommendation and noted planned actions. DOD's Human Resources Reform Team has 3 objectives as part of its reform agenda, including civilian hiring improvements. DOD issued its initial plan for business operations reform in April 2019, which includes detailed information and timelines for actions carried out and planned for this reform team. It stated that the team would conduct an annual review of components' time-to-hire plans and work towards establishment of common DOD process and metrics for civilian hiring and establishing baselines and goals for quality metrics through the end of fiscal year 2019. Further, quarterly assessment of survey data using baseline quality metrics is planned to begin in early fiscal year 2020. DOD officials stated that a departmentwide Time-to-Hire Workgroup was established in March 2019 and conducted six workshops to develop a reengineered process map for civilian hiring and an associated implementation plan. Implementation is to occur along with a new IT system for civilian human resources that is expected to be deployed in fiscal year 2021, but we have not received documentation of the specific requirements for implementation.

Recommendation: The Secretary of Defense should ensure that the CMO, through the human resources management reform team, identifies time frames and deliverables for identifying and adopting optimal IT solutions for human resources and fully assessing, identifying, and implementing the most effective and efficient means of human resources service delivery. (Recommendation 3)

Agency: Department of Defense
Status: Open

Comments: DOD concurred with this recommendation and noted planned actions. In its written comments, DOD stated the department is on track to achieve substantial savings through its reform team efforts and CMO emphasis on strong management practices, integrated processes, and best value business investments. DOD issued its initial plan for business operations reform in April 2019, which included detailed information regarding the department's plans for reforming its human resources service delivery. Subsequently, DOD identified 3 human resources management IT system reform projects aimed as identifying and adopting optimal IT systems for its overall civilian human resource management, the defense travel program, and overall training and learning. The reform management group has overseen these reform projects. DOD officials stated that it expects these optimal IT systems to be fully operational later in fiscal year 2020 and 2021. Further, DOD has identified timeframes throughout fiscal year 2023 for identifying and implementing an effective and efficient shared service delivery model for human resources. DOD has made considerable progress in identifying optimal IT systems and service delivery model for its human resources services, and we will continue to monitor the assessment and implementation of these systems and delivery models.

Recommendation: The Secretary of Defense should ensure that the CMO, through the human resources management reform team, collects information on the overhead costs charged by all DOD human resources service providers to assist in determining the most effective, economical, and efficient model of human resources service delivery within the department. (Recommendation 4)

Agency: Department of Defense
Status: Open

Comments: DOD concurred with this recommendation and noted planned actions. In its written comments, DOD stated the department is on track to achieve substantial savings through its reform team efforts and CMO emphasis on strong management practices, integrated processes, and best value business investments. DOD issued its initial plan for business operations reform in April 2019, which included detailed information regarding the department's plans for reforming its human resources service delivery. As part of this effort, DOD officials stated that the department has collected data and information on services, performance, and pricing to provide basis for common definitions and standards as they determine the most effective, economical, and efficient model of human resources service delivery. Further, efforts are continuing to develop a standardized costing model for human resources service delivery, which officials estimate will be approved for use by early fiscal year 2021.

Recommendation: The Secretary of Defense should ensure that the CMO routinely and comprehensively monitors and evaluates ongoing efficiency initiatives within the department, including those related to the reform teams. This monitoring should include establishing baselines from which to measure progress, periodically reviewing progress made, and evaluating results. (Recommendation 5)

Agency: Department of Defense
Status: Open
Priority recommendation

Comments: DOD concurred with this recommendation. In April 2019, DOD submitted to Congress its initial plan for business operations reform. It included an initial plan, schedule, and cost estimate for conducting these reforms. The plan states that a reform initiative framework was implemented to track and report progress of initiatives, and that financial savings will be monitored by a validation process. In December 2019, DOD issued a follow-up report providing additional baseline estimates related to the four areas. DOD officials stated that a reform initiative framework has been implemented to track and report progress of initiatives and that financial savings will be monitored by a validation process. The charter for the Reform Management Group, issued February 2019, directs the governance body to reform and align business functions of the department as well as tracking the progress of those reform efforts. Further, DOD reported on baselines in its January 2020 report to Congress to fulfill the requirements of Section 921 from the FY2019 National Defense Authorization Act. As of June 2020, DOD provided a corrective action plan that details plans to further evaluate results and financial savings associated with its efficiency initiatives. We will continue to review DOD's efforts throughout the year to ensure this monitoring and evaluation is occurring.

Recommendation: The Secretary of Defense should ensure that the Director of DSCA takes steps to work with Defense Finance and Accounting Service (DFAS)--DSCA's financial service provider--and other DOD components, as appropriate, to improve the reliability of the data the DSCA obtains on all DOD components' use of FMS administrative funds, including actual execution data, at an appropriate level of detail, such as by object class. (Recommendation 1)

Agency: Department of Defense
Status: Open
Priority recommendation

Comments: In February and May 2019, DSCA informed us that it had taken some steps to implement this recommendation, including establishing an automatic interface with certain DOD components' accounting systems to provide DSCA with daily information and data on those components' actual spending of FMS administrative funds. DSCA noted that it is working toward establishing automatic interfaces for the other components that receive these funds. In October 2019, DSCA informed us that implementation is ongoing. As of August 2020, we continue to monitor DOD's ongoing actions to implement this recommendation .

Recommendation: The Secretary of Defense should ensure that the Director of DSCA works with DFAS to conduct regular reconciliations of the data that DSCA collects on DOD components' use of administrative funds, to help ensure that the data are reliable. (Recommendation 2)

Agency: Department of Defense
Status: Open

Comments: In May 2019, DSCA noted that it is undertaking an initiative to incorporate reconciliation capabilities into its oversight of components' use of FMS administrative funds. In October 2019, DSCA informed us that efforts to implement this recommendation are ongoing. As of August 2020, we continue to monitor DOD's actions to implement this recommendation .

Recommendation: The Director of DSCA should follow its requirement to conduct at least two annual reviews of military department business processes for administrative funds. (Recommendation 3)

Agency: Department of Defense: Defense Security Cooperation Agency
Status: Open

Comments: In October 2019, DSCA informed us that it had conducted two business process reviews for military departments in 2019. As of August 2020, we continue to monitor DSCA's ongoing actions to implement this recommendation.

Recommendation: The Director of DSCA should conduct periodic (e.g., annual or biennial) reviews of other DOD components' (e.g., other than military departments) business processes for administrative funds, based on a risk-based approach. Such an approach could include consideration of whether an entity has received a prior review or representative sampling over time, as well as consideration of factors such as the results of prior audits or other identified risks. (Recommendation 4)

Agency: Department of Defense: Defense Security Cooperation Agency
Status: Open

Comments: In October 2019, DSCA informed us that it planned to conduct one review for another DOD component (e.g., other than a military department) in fall 2019. In January 2019, it collaborated with other DOD components that receive FMS administrative funds to develop risk-based criteria for selecting components for periodic business process reviews . DSCA also provided updated policies and procedures for these reviews, which state that DSCA will conduct at least one review for another DOD component annually. As of August 2020, we continue to monitor DSCA's ongoing actions to implement this recommendation.

Recommendation: The Director of DSCA should create and maintain a complete list of military department organizations or offices that receive administrative funds and are subject to DSCA's business process reviews. (Recommendation 5)

Agency: Department of Defense: Defense Security Cooperation Agency
Status: Open

Comments: In May 2019, DSCA provided supporting documentation to show that, as part of its annual budget review cycle, it had required DOD components to provide a list of sub-components/organizations that receive FMS administrative funds. In October 2019, DSCA provided a list of sub-components/organizations that DSCA obtained as part of the 2019 annual budget cycle. As of August 2020, we continue to monitor DSCA's actions to implement this recommendation.

Recommendation: The Director of DSCA should update DSCA's policy for selecting military department organizations for reviews of their business processes for administrative funds, to better ensure that it reflects a risk-based approach. (Recommendation 6)

Agency: Department of Defense: Defense Security Cooperation Agency
Status: Open

Comments: In May 2019, DSCA provided updated standard operating procedures for selecting military department organizations for reviews of their business processes for administrative funds. As of August 2020, we are reviewing the documentation provided and following up with DSCA to determine the extent to which the new procedures reflect a risk-based approach.

Recommendation: The Director of DSCA should clarify guidance to ensure that the DSCA officials conducting reviews of business processes for administrative funds periodically track action items until they are completed. (Recommendation 7)

Agency: Department of Defense: Defense Security Cooperation Agency
Status: Open

Comments: In February 2019, DSCA noted that it had updated its policies and procedures to reflect that it will track action items from business process reviews every 30 days, until the action items area completed. DSCA needs to providing supporting documentation for its efforts to track action items. As of August 2020, we continue to monitor DSCA's ongoing actions to implement this recommendation .

Recommendation: The Director of DSCA should develop a process for conducting periodic (e.g., quarterly or annual), targeted reviews of DOD components' use of administrative funds, including transactions testing, to verify that actual costs incurred are allowable and approved. (Recommendation 8)

Agency: Department of Defense: Defense Security Cooperation Agency
Status: Open

Comments: In February 2019, DSCA noted that it was in the process of conducting "mock" audits of DOD components' use of FMS administrative funds, and that it was undergoing efforts to ensure that a process is in place for the financial review of components' actual spending of these funds. DSCA noted that these efforts were ongoing in October 2019. As of August 2020, we continue to monitor DSCA's ongoing efforts to implement this recommendation.

Recommendation: The Secretary of Defense should ensure that the Director of DSCA takes steps to work with DFAS and other DOD components, as appropriate, to improve the reliability of the data that DSCA obtains on all DOD components' use of CAS funds, including actual execution data, at an appropriate level of detail, such as by object class. (Recommendation 9)

Agency: Department of Defense
Status: Open
Priority recommendation

Comments: In February and May 2019, DSCA informed us that it had taken some steps to implement this recommendation, including establishing an automatic interface with certain DOD components' accounting systems to provide DSCA with daily information and data on those components' actual spending of FMS CAS funds. DSCA noted that it is working toward establishing automatic interfaces for the other components that receive these funds. In October 2019, DSCA informed us that implementation is ongoing. As of August 2020, we continue to monitor DOD's ongoing actions to implement this recommendation.

Recommendation: The Secretary of Defense should ensure that the Director of DSCA works with DFAS to conduct regular reconciliations of the data that DSCA collects on DOD components' use of CAS funds, to help ensure that the data are reliable. (Recommendation 10)

Agency: Department of Defense
Status: Open

Comments: In May 2019, DSCA noted that it is undertaking an initiative to incorporate reconciliation capabilities into its oversight of components' use of FMS CAS funds. In October 2019, DSCA informed us that efforts to implement this recommendation are ongoing. As of August 2020, we continue to monitor DOD's actions to implement this recommendation

Recommendation: The Director of DSCA should develop a process for conducting periodic (e.g., quarterly or annual), targeted reviews of DOD components' use of CAS funds, including transactions testing, to verify that actual costs incurred are allowable and approved. (Recommendation 11)

Agency: Department of Defense: Defense Security Cooperation Agency
Status: Open

Comments: In February 2019, DSCA noted that it was in the process of conducting "mock" audits of DOD components' use of FMS CAS funds, and that it was undergoing efforts to ensure that a process is in place for the financial review of components' actual spending of these funds. As of October 2019, DSCA noted that these efforts were ongoing. As of August 2020, we continue to monitor DSCA's ongoing efforts to implement this recommendation.

Recommendation: The Chief Financial Officer of NRC should formally communicate to all licensees that supplemental billing information--including biweekly reports and monthly status reports on contractor charges--is available and how to request it. Formal communication that would reach all licensees could include adding information to their quarterly invoices. (Recommendation 1)

Agency: Nuclear Regulatory Commission
Status: Open

Comments: According to officials, NRC plans to provide licensees with access to biweekly reports in the summer 2020, with an enhancement to the eBilling system expected in May 2020 and communicating to licensees about the availability of the information in July 2020. Additionally, NRC developed a form for licensees to request additional information on contractor charges on their bill and notified licensees that they may request additional information on contractor charges by submitting this form to NRC.

Recommendation: In developing the project plan for electronic billing, the Chief Financial Officer of NRC should include steps to assess the results of implementing electronic billing, which includes comparing the actual performance to intended outcomes. (Recommendation 5)

Agency: Nuclear Regulatory Commission
Status: Open

Comments: According to NRC, about 10 percent of licensees are currently participating in eBilling. We requested information on how NRC plans to assess the results of eBilling. We will update the status of this recommendation when we receive additional information.

Recommendation: To minimize unnecessary overlap and duplication and more efficiently use DOD's U.S. distribution centers, the Secretary of Defense should direct the Under Secretary of Defense for Acquisition, Technology, and Logistics (or the subsequent Under Secretary for Acquisition and Sustainment), in conjunction with the Director of DLA, and the Secretaries of the Army, the Air Force, and the Navy, to assess and direct the implementation of actions, as appropriate, that can be taken using existing authorities to close, realign, or dispose of existing infrastructure.

Agency: Department of Defense
Status: Open

Comments: DOD concurred with the recommendation. DOD began reviewing its secondary item inventory warehousing in July 2017 to consolidate underused distribution centers. In February 2018, DOD officials stated that the department will conduct three site studies by fiscal year 2019 to assess the viability and any potential savings from consolidation at these locations. In April 2019, DOD officials stated that the site studies had been completed and they anticipate a final report in late May 2019.

Recommendation: As NIH-DFAS begins formalizing its internal guidance, the Director of NIH-DFAS should establish a mechanism for tracking key milestones in the indirect cost rate-setting process, such as when indirect cost rate proposals are due.

Agency: Department of Health and Human Services: Public Health Service: National Institutes of Health: Office of Management: Office of Acquisition and Logistics Management: Office of Acquisition Management and Policy: Division of Financial Advisory Services
Status: Open

Comments: HHS concurred with this recommendations. In response, HHS stated that National Institute of Health's Division of Financial Advisory Services (DFAS) will establish a mechanism for tracking key milestones in the indirect cost rate-setting process. NIH-DFAS has initiatives underway that include moving from paper to electronic submissions of indirect cost proposals and developing a replacement to its Commercial Rate Agreement Distribution Services website. DFAS is looking into the feasibility of incorporating key milestones into these two major initiatives. NIH-DFAS is currently working with a contractor to develop a web based system that will establish a tracking system to account for when indirect cost proposal are due from organizations. The original initiative to enable the electronic submission of indirect cost proposals was modified to incorporate this new requirement. NIH-DFAS anticipates the planned date for implementation of this system to be October 1, 2017. As of February 4, 2020, this recommendation is still open because DFAS does not have the "proposal due date" and "extension due date" data fields activated in eFLow. DFAS is looking into adding those enhancements and hope to have these updates implemented by June 30, 2020. On July 8th, 2020, NIH-DFAS notified us that they plan to update us with the status of this recommendation by October 2020. We will continue to monitor the status of this recommendation.

Recommendation: To facilitate oversight of the size of DOD's reserve-component headquarters and ensure that they have the minimum personnel needed to complete their assigned missions, and to minimize the potential for gaps or overlaps at the National Guard's state Joint Force headquarters, the Secretary of Defense should direct the Chief of the National Guard Bureau to assess and validate all personnel requirements at the state Joint Force headquarters to include the Army staff element and Air staff element.

Agency: Department of Defense
Status: Open

Comments: DOD partially concurred with this recommendation. In DOD's response, the department detailed ongoing efforts to validate personnel requirements and stated that revising the scope of the National Guard Bureau's study would eliminate the ability of the Army National Guard and Air National Guard to identify their own personnel requirements. The department further stated that when shared functions are being studied, coordination should be increased between the staff elements to ensure that the correct workload is captured, requirements are not duplicated, and process efficiencies are maximized. However, we found minimal coordination on studies examining the five functions that the National Guard identified as being staffed with both Army National Guard and Air National Guard personnel. As of July 2020, the National Guard Bureau (NGB) had not assessed and validated personnel requirements at the state Joint Force headquarters.

Recommendation: To help address the uncertainty NIH faces, related to the potential impact of increasing indirect costs on its funding of future research, the Director of NIH should assess the impact of growth in indirect costs on its research mission, including, as necessary, planning for how to deal with potential future increases in indirect costs that could limit the amount of funding available for total research, including the direct costs of research projects.

Agency: Department of Health and Human Services: Public Health Service: National Institutes of Health
Status: Open

Comments: As of July 7, 2015, NIH provided some information indicating that it had taken action to address our recommendation by tracking the size of indirect costs as a proportion of NIH's overall budget as part of the agency's annual budget planning process and risk assessment program. However, we determined that the actions did not fully address the recommendation because they focus on the agency's overall budget and do not assess the potential ongoing impact of indirect costs for universities on its mission. As of September 2018, NIH officials have not informed us of any additional actions taken to implement this recommendation. We will update the status of this recommendation when we receive additional information.