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.
Browse or Search Open Recommendations
Have a Question about a Recommendation?
For questions about a specific recommendation, contact the person or office listed with the recommendation.
For general information about recommendations, contact GAO's Audit Policy and Quality Assurance office at (202) 512-6100 or apqa@gao.gov.
Recommendation: To mitigate the risk of poor acquisition outcomes and strengthen the department's investment decisions, the Secretary of Homeland Security should direct the Undersecretary for Management to update the acquisition policy to require that major acquisition programs' technical requirements are well defined and key technical reviews are conducted prior to approving programs to initiate product development and establishing Acquisition Program Baselines, in accordance with acquisition best practices.
Agency: Department of Homeland Security Status: Open
Comments: In providing comments on this report, DHS concurred with our recommendation and stated that it planned to initiate a study to assess how to better align its processes for technical reviews and acquisition decisions. Upon completion of the study, DHS updated its acquisition policy instruction in May 2019, which adjusted the acquisition life cycle. Specifically, the updated instruction requires programs to conduct key technical reviews--including a preliminary design review--prior to establishing the program's Acquisition Program Baseline. As of July 2020, DHS was in the process of updating the related policies and guidance for its Systems Engineering Life Cycle, which govern the department's technical reviews. GAO will review these policies and guidance once complete to confirm alignment with the changes made to the acquisition management instruction and will monitor DHS's implementation of its new acquisition life cycle to ensure the department's actions meet the intent of this recommendation.
Recommendation: To help ensure that the Federal Railroad Administration manages its limited resources and provides flexibility to railroads in implementing PTC, Congress should consider amending RSIA as requested in the FRA's August 2012 PTC Implementation Status Report to Congress, including granting FRA the authority to approve the use of alternative safety technologies in lieu of PTC to allow railroads to improve safety and meet many of the functions of PTC through other means.
Agency: Congress Status: Open
Comments: As of August 2019, Congress had not taken any action regarding this Matter for Congressional Consideration.
Recommendation: To ensure that IRS can adequately enforce certain tax provisions, Congress may wish to consider providing IRS with MEA to use tax return information from previous years to ensure that taxpayers do not improperly claim credits or deductions in excess of lifetime limits where applicable.
Agency: Congress Status: Open
Comments: As of March 2020, Congress has expanded IRS's math error authority in certain circumstances, but not as broadly as GAO 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. While expanding math error authority is consistent with what GAO suggested in February 2010, GAO maintains 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 Service's Congressional Budget Justification and Annual Performance Report and Plan 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 or Form W-2, or from other third party databases as the Secretary determines by regulation; 2) the taxpayer has exceeded the lifetime limit for claiming a deduction or credit; or 3) the taxpayer failed to include with his or her return certain documentation that is required to be included on or attached to the return. As of March 2020, the Congress had not provided IRS with such authority.
