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Recommendations Database

GAO’s recommendations database contains report recommendations that still need to be addressed. GAO’s priority recommendations are those that we believe warrant priority attention. We sent letters to the heads of key departments and agencies, urging them to continue focusing on these issues. Below you can search only priority recommendations, or search all recommendations.

Our recommendations help congressional and agency leaders prepare for appropriations and oversight activities, as well as help improve government operations. Moreover, when implemented, some of our priority recommendations can save large amounts of money, help Congress make decisions on major issues, and substantially improve or transform major government programs or agencies, among other benefits.

As of October 25, 2020, there are 4812 open recommendations, of which 473 are priority recommendations. Recommendations remain open until they are designated as Closed-implemented or Closed-not implemented.

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Subject Term: "Property taxes"

4 publications with a total of 14 open recommendations
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Payments in Lieu of Taxes: Revisions to DOE Order Could Provide Better Assurance That Payments Meet Goals
GAO-20-122, Oct 29, 2019
Director: David Trimble
Phone: (202) 512-3841

3 open recommendations
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Recommendation: The Secretary of Energy should direct DOE's Office of the Chief Financial Officer to revise DOE's PILT order to require DOE to maintain documentation of key determinants of PILT payments for each community to help ensure that payments are consistent with the agreed-upon bases of PILT payments and PILT goals. (Recommendation 1)

Agency: Department of Energy
Status: Open

Comments: In May 2020, DOE officials told us that DOE convened a working group to identify high-level options for the PILT program and recommend appropriate changes to DOE leadership. According to DOE officials, the working group will consider GAO's findings and recommendations.
Recommendation: The Secretary of Energy should direct DOE's Office of the Chief Financial Officer to revise DOE's PILT order to require DOE site offices to review key determinants of PILT payments in communities' PILT invoices for accuracy and consistency with the agreed-upon bases of PILT payments and PILT goals and for DOE headquarters to document its review and validation of site office determinations. (Recommendation 2)

Agency: Department of Energy
Status: Open

Comments: In May 2020, DOE officials told us that DOE convened a working group to identify high-level options for the PILT program and recommend appropriate changes to DOE leadership. According to DOE officials, the working group will consider GAO's findings and recommendations.
Recommendation: The Secretary of Energy should direct DOE's Office of the Chief Financial Officer to revise DOE's PILT order to provide additional guidance on how communities should calculate their payment requests for their PILT invoices. (Recommendation 3)

Agency: Department of Energy
Status: Open

Comments: In May 2020, DOE officials told us that DOE convened a working group to identify high-level options for the PILT program and recommend appropriate changes to DOE leadership. According to DOE officials, the working group will consider GAO's findings and recommendations.
Reverse Mortgages: FHA Needs to Improve Monitoring and Oversight of Loan Outcomes and Servicing
GAO-19-702, Sep 25, 2019
Director: Alicia Puente Cackley
Phone: (202) 512-8678

8 open recommendations
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Recommendation: The FHA Commissioner should take steps to improve the quality and accuracy of HECM termination data. These steps may include updating the termination reasons in the HERMIT system or updating the HERMIT User Guide to more clearly instruct servicers how to record termination reasons. (Recommendation 1)

Agency: Department of Housing and Urban Development: Federal Housing Administration
Status: Open

Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Recommendation: The FHA Commissioner should establish, periodically review, and report on performance indicators for the HECM program—such as the percentage of terminations due to borrower defaults, the proportion of active HECMs with delinquent property charges, the amount of servicer advances, and the percentage of distressed borrowers who have received foreclosure prevention options—and examine the impact of foreclosure prevention options in the forthcoming HECM program evaluation. (Recommendation 2)

Agency: Department of Housing and Urban Development: Federal Housing Administration
Status: Open

Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Recommendation: The FHA Commissioner should develop analytic tools, such as dashboards or watch lists, to better monitor outcomes for the HECM portfolio, such as reasons for HECM terminations, defaults, use of foreclosure prevention options, or advances paid by servicers on behalf of HECM borrowers. (Recommendation 3)

Agency: Department of Housing and Urban Development: Federal Housing Administration
Status: Open

Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Recommendation: The FHA Commissioner should evaluate FHA's foreclosure prioritization process for FHA-assigned loans. Such an analysis should include the implications that the process may have for HECM borrowers, neighborhoods, and FHA's insurance fund. (Recommendation 4)

Agency: Department of Housing and Urban Development: Federal Housing Administration
Status: Open

Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Recommendation: The FHA Commissioner should develop and implement procedures for conducting on-site reviews of HECM servicers, including a risk-rating system for prioritizing and determining the frequency of reviews. (Recommendation 5)

Agency: Department of Housing and Urban Development: Federal Housing Administration
Status: Open

Comments: As of February 2020, FHA had taken steps to implement this recommendation--including developing a HECM Servicing Review Guide and scheduling reviews of the three largest HECM servicers--but had not finalized a risk-rating system for prioritizing and determining the frequency of additional HECM servicing reviews. We will update the status of the recommendation when FHA provides documentation of a risk-rating system for prioritizing and determining the frequency of reviews and has completed the three reviews scheduled for fiscal year 2020.
Recommendation: The FHA Commissioner should work with CFPB to complete an agreement for sharing the results of CFPB examinations of HECM servicers with FHA. (Recommendation 6)

Agency: Department of Housing and Urban Development: Federal Housing Administration
Status: Open

Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Recommendation: The CFPB Director should work with FHA to complete an agreement for sharing the results of CFPB examinations of HECM servicers with FHA. (Recommendation 7)

Agency: Consumer Financial Protection Bureau
Status: Open

Comments: As of April 2020, CFPB has begun to take steps to complete an information sharing agreement to facilitate the process of sharing confidential information with FHA, including the results of HECM examinations. However, work on the agreement remains ongoing and CFPB noted it looks forward to finalizing the agreement as soon as practicable.
Recommendation: The FHA Commissioner should periodically analyze available internal and external consumer complaint data about reverse mortgages to help inform management and oversight of the HECM program. (Recommendation 9)

Agency: Department of Housing and Urban Development: Federal Housing Administration
Status: Open

Comments: As of March 2020, FHA had taken steps to implement this recommendation, including using a different system to collect and record consumer complaints about HECMs and generating monthly reports on the information for FHA senior management. We will update the status of the recommendation when FHA provides documentation showing that it also periodically analyzes external consumer complaint data on HECMs.
Real Estate Tax Deduction: Taxpayers Face Challenges in Determining What Qualifies; Better Information Could Improve Compliance
GAO-09-521, May 13, 2009
Director: White, James
Phone: (202)512-5594

2 open recommendations
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Recommendation: To improve IRS's guidance to its examiners auditing the real-estate tax deduction, the Commissioner of Internal Revenue should revise the guidance to indicate that evidence of deductibility should not rely on mortgage escrow statements, Forms 1098, and cancelled checks (which can be evidence of payment), and may require more than reliance on a real-estate tax bill.

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

Comments: No executive action taken. IRS had not addressed this action and had no plans to do so as of January 2020. IRS did not agree with GAO's May 2009 recommendation and the agency maintains that existing examination guidance provides examiners with sufficient information to properly examine this deduction. For tax years beginning after December 31, 2016, section 11042 of Public Law 115-97 caps the deduction for state and local taxes, including real estate taxes, at $10,000. In its 2009 review, GAO found that some examiners were not confirming that taxpayers were entitled to deduct real estate charges claimed, even in situations where their deductibility may have been in question. As a result, GAO maintains that examiners are continuing to rely on guidance that is inadequate to properly examine this deduction and that action should be taken to clarify the guidance.
Recommendation: To improve IRS's guidance to its examiners auditing the real-estate tax deduction, the Commissioner of Internal Revenue should revise the guidance to require examiners to ask taxpayers to substantiate the deductibility of the amounts claimed whenever they are examining the real-estate tax deduction and they have reason to believe that taxpayers have claimed nondeductible charges that are large, unusual, or questionable.

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

Comments: No executive action taken. IRS had not addressed this action and had no plans to do so as of January 2020. IRS did not agree with GAO's May 2009 recommendation and the agency maintains that existing examination guidance provides examiners with sufficient information to properly examine this deduction. For tax years beginning after December 31, 2016, section 11042 of Public Law 115-97 caps the deduction for state and local taxes, including real estate taxes, at $10,000. In its 2009 review, GAO found that some examiners were not confirming that taxpayers were entitled to deduct real estate charges claimed, even in situations where their deductibility may have been in question. As a result, GAO maintains that examiners are continuing to rely on guidance that is inadequate to properly examine this deduction and that action should be taken to clarify the guidance.
Tax Gap: Actions That Could Improve Rental Real Estate Reporting Compliance
GAO-08-956, Aug 28, 2008
Director: White, James R
Phone: (202)512-3000

1 open recommendations
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Recommendation: To provide clarity for which taxpayers with rental real estate activity must report expense payments on information returns and to provide greater information reporting, Congress may wish to consider amending the Internal Revenue Code to make all taxpayers with rental real estate activity subject to the same information reporting requirements as other taxpayers operating a trade or business.

Agency: Congress
Status: Open

Comments: No legislative action had been taken, as of January 2020, to make owners of rental real estate subject to the same payment reporting requirements regardless of whether they engaged in a trade or business under current law, as GAO recommended in August 2008. Changing reporting requirements and holding taxpayers with rental real estate to the same filing requirements as taxpayers whose activities are considered a trade or business would provide clarity about who is required to file, which would improve tax compliance.