Recommendation: The Secretary of Defense should ensure that the Director of the Defense Civilian Personnel Advisory Service reports the results of the assessment of employee perceptions of modifications to term and temporary appointments to the Congress and GAO.

Agency: Department of Defense
Status: Open

Comments: The Department of Defense (DOD) concurred with our recommendation. We will continue to follow-up with DOD on the status of this recommendation.

Recommendation: The Commissioner of the IRS should fully implement the workforce planning initiative, including taking the following actions: (1) conducting enterprise strategy and planning, (2) conducting workforce analysis, (3) creating a workforce plan, (4) implementing the workforce plan, and (5) monitoring and evaluating the results. (Recommendation 1)

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

Comments: IRS agreed with this recommendation. As of February 2020, the Internal Revenue Service (IRS) reported it has hired or made final offers to new members of its Workforce Planning branch that will help implement the Workforce Planning initiative. According to IRS, the agency is updating its workforce planning policy, and will establish a workforce plan including an enterprise strategy and initiate related workforce analysis by December 2020. By December 2021, IRS expects to implement the workforce plan and a process to monitor and evaluate the results of the workforce plan. Full implementation of a workforce plan that provides a comprehensive inventory of its current workforce will allow IRS to develop competency and staffing requirements to conduct agency-wide activities associated with identifying and addressing skills gaps.

Recommendation: The Secretary of the Treasury should issue clarifying guidance to IRS about the Integrated Talent Management system, including when the workforce planning and talent management modules will be deployed and available for IRS's use, the functions it will include, and how IRS's existing systems and processes within business divisions and program offices will be affected. (Recommendation 2)

Agency: Department of the Treasury
Status: Open

Comments: Treasury agreed with the recommendation. Treasury stated that it has taken actions to ensure that IRS and all Treasury bureaus have a clear understanding of when the ITM workforce planning module will be available and how it will be used. Treasury stated that they conducted a Workforce Planning offsite in May 2019 to (1) ensure a common understanding of the workforce planning process as it relates to ITM; 2) document the process in preparation of utilizing ITM; and 3) agree on how the agency will accomplish workforce planning in ITM. According to Treasury, goals 1 and 2 were achieved during the offsite and the workforce planning community continues to work on the third goal. Treasury expects to complete the discussion on how to accomplish workforce planning in ITM by the end of calendar year 2019. Treasury's Offices of the Chief Human Capital Officer and the Chief Information Officer are responsible for ensuring effective communication and training are completed as each ITM module is implemented. We will continue to monitor Treasury's progress in implementing this recommendation.

Recommendation: The Commissioner of IRS should ensure the Human Capital Officer improves reporting for its workforce planning initiative in its bi-monthly HRstat information submissions to Treasury. The submissions should include the original implementation schedule, changes to the original schedule, delays in implementation and each of their causes, and IRS's strategy to address the causes of those delays. (Recommendation 3)

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

Comments: IRS agrees with this recommendation. In its recommendation status letter to us, IRS wrote that they will include workforce planning in their bi-monthly HRstat information submissions to Treasury, and will have an approved implementation schedule for the workforce planning initiative by December 2019. IRS identified the Human Capital Officer as the responsible official for addressing this recommendation. We will continue to monitor IRS's progress in implementing this recommendation.

Recommendation: The Commissioner of IRS should ensure the Human Capital Officer and Deputy Commissioner for Services and Enforcement report the results of efforts to close skills gaps among revenue agents, including lessons learned, that may help inform strategies for conducting skills gap assessment efforts for other mission critical occupations. (Recommendation 4)

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

Comments: IRS agrees with this recommendation. In its recommendation status letter to us, IRS provided a timetable for implementation. By January 2021, IRS will initiate use of Integrated Talent Management's (ITM) capability to enable workforce planning and analytics. They are still working through requirements and the implementation plan for using this system. By December 2021, IRS will report the results of efforts to close skills gaps among revenue agents, including lessons learned on an annual basis over the next three fiscal years. IRS identified the Human Capital Officer and Deputy Commissioner for Services and Enforcement as the officials responsible for addressing this recommendation. In our 2019 Duplication, Overlap, and Fragmentation report, we determined implementing this recommendation is needed to address IRS's fragmented human capital activities to improve its strategic workforce planning so it can better meet challenges to achieving its mission. We will continue to monitor IRS's progress in implementing this recommendation.

Recommendation: The Commissioner of IRS should ensure the Human Capital Officer and Deputy Commissioner for Services and Enforcement collaborate to develop a work plan or other mechanism that prioritizes and schedules skills assessments for mission critical occupations at highest risk of skills gaps, such as those identified by Treasury or where key activities have been scaled back, for the purposes of developing a strategy to close the gaps. (Recommendation 5)

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

Comments: IRS agreed with the recommendation. As of February 2020, IRS reported that it expects to fully implement this action by June 15, 2020. IRS reported that full implementation of related actions has been delayed due to limited resources. To date, the IRS Human Capital Officer has (1) identified mission critical occupations (MCOs), (2) collaborated with the Employment, Talent and Security (ETS) Division to develop an implementation schedule for the assessments, (3) obtained the Worklife Benefits and Performance Division and ETS Division Directors' approval of the implementation schedule, and (4) published and distributed the schedule. Going forward, the IRS Human Capital Office will coordinate with the Chief Financial Office and the Deputy Commissioner for Services and Enforcement in developing a work plan or other mechanism that prioritizes and schedules skills assessments for mission critical occupations. IRS will also validate its list of 22 positions established in coordination with Treasury. A work plan for addressing MCOs and skills gaps could help IRS identify and close skills gaps on a timely basis. Without such a plan, IRS risks continuing to scale back on mission-critical activities, adding to the existing fragmentation of its human capital planning efforts.

Recommendation: WMATA's General Manager should conduct a comprehensive assessment of the financial risks to which WMATA is exposed from its pension plans and communicate the results to its pension plan trustees and other stakeholders, such as its Board of Directors. This assessment should include information about WMATA's current and potential future required payments and unfunded liabilities, including under potentially adverse economic scenarios. (Recommendation 1)

Agency: Washington Metropolitan Area Transit Authority
Status: Open

Comments: As of June 2020, WMATA stated that the authority periodically evaluates the risks posed by the unfunded liabilities for its pension plans and other post-employment benefits. Specifically, WMATA officials stated that consulting agencies are used to conduct sensitivity analysis regarding the funded status of WMATA's five pension plans under various economic scenarios. However, WMATA has not yet provided GAO with these analyses to assess what information they contain and whether they include information on potential future required payments and unfunded liabilities under adverse scenarios. GAO will continue to work with WMATA to obtain these analyses and monitor WMATA's progress in addressing this recommendation.

Recommendation: WMATA's General Manager should develop a strategic workforce planning process that (1) sets a strategic direction for WMATA's workforce planning and involves employees and other stakeholders in developing and communicating the process, and (2) includes a data-driven assessment of the critical skill and competencies WMATA needs to fill any gaps. (Recommendation 2)

Agency: Washington Metropolitan Area Transit Authority
Status: Open

Comments: As of June 2020, WMATA officials stated that the Authority did not provide funding in 2019 to obtain a consultant to assist with authority-wide strategic workforce planning, as WMATA had previously planned. WMATA officials told us that the Authority is evaluating funding availability for this effort in the upcoming fiscal year, but in consideration to the impacts of the coronavirus crisis, broad economic uncertainties, and other challenges facing the Authority. WMATA did not provide information as to whether it would be conducting additional workforce planning efforts using its in-house staff and resources. GAO will continue to monitor WMATA's efforts to address this recommendation.

Recommendation: WMATA's General Manager should establish comprehensive policies and procedures for both of its performance management systems that document the goals of the systems and individuals' responsibilities for implementing these systems; align employee performance objectives with all of WMATA's strategic goals; and define performance objectives, rating categories, and competencies tailored to individual positions' responsibilities. (Recommendation 3)

Agency: Washington Metropolitan Area Transit Authority
Status: Open

Comments: As of June 2020, WMATA created documented procedures for managers and staff who are not represented by a union to use in the performance management cycles for fiscal years 2019 and 2020. These included guidance, instructional videos, or other tools for setting employee performance objectives in relation to WMATA's strategic priorities, and conducting mid-year reviews and end-of year performance evaluations. WMATA reported that it also intends to develop procedures to support performance management for some of its union-represented employees, starting in fiscal year 2021 with the Metro Transit Police Department. WMATA expects to implement changes for other represented employee groups beginning in fiscal year 2022. GAO will continue to monitor WMATA's progress in addressing this recommendation.

Recommendation: WMATA's General Manager should establish controls to ensure supervisors fully and accurately complete employee performance reviews and submit them to human resources within established timeframes. (Recommendation 4)

Agency: Washington Metropolitan Area Transit Authority
Status: Open

Comments: As of June 2020, WMATA has taken steps to establish controls for its employee performance management system. Specifically, WMATA developed an automated tool to track employee and supervisor compliance with WMATA's performance management requirements, and provided GAO with information on how WMATA used this tool to set employee performance objectives and complete mid-year reviews in the fiscal year 2020 performance cycle. WMATA reported that end-of-year performance evaluations would be completed by the end of July 2020. GAO will review WMATA's completion of the 2020 performance cycle to process to assess whether WMATA has fully implemented our recommendation.

Recommendation: WMATA's General Manager should develop a documented process to use employee performance management information to monitor progress toward WMATA's strategic goals. (Recommendation 5)

Agency: Washington Metropolitan Area Transit Authority
Status: Open

Comments: As of June 2020, WMATA officials told us that its automated performance management tool will provide information on employee performance information across the organization and allow for data-driven decision making. Specifically, WMATA stated that managers can view year-end ratings and other information for every employee within their chain of command, and WMATA's senior leadership have a global view of the ratings to compare performance ratings distributions across departments. WMATA reported that it is currently completing its fiscal year 2020 performance cycle, which ends July 31, 2020. GAO will continue to follow WMATA's progress addressing this recommendation, including assessing whether the information in its automated performance management tool will help WMATA monitor progress toward achieving its strategic goals.

Recommendation: As MIBP moves forward with its plans to improve data collection and analysis, the Deputy Assistant Secretary for Defense, Manufacturing and Industrial Base Policy should determine a solution to make better use of existing lower-tier supplier information from program offices. (Recommendation 1)

Agency: Department of Defense: Office of the Under Secretary of Defense for Acquisition, Technology and Logistics: Office of Manufacturing and Industrial Base Policy: Deputy Assistant Secretary of Manufacturing and Industrial Base Policy
Status: Open

Comments: DOD partially concurred with this recommendation, noting that it plans to takes steps to identify and incorporate available supplier data from across the department into its defense industrial base data system, but noted that they only planned to rely on one data system, DIBNow, instead of continuing to develop its second data system, the Defense Planning Guidance Input and Retrieval System. The Industrial Policy Office, formerly Manufacturing and Industrial Base Policy, has taken some steps to improve sharing of industrial base analysis information across the Department, such as establishing a web repository of industrial base assessment information and subject matter expert contacts. However, these sharing tools continue to rely primarily on summary narratives and Industrial Policy has not incorporated program office lower-tier supplier data into this web repository or DIBnow. Industrial Policy has incorporated sub-tier supplier information into DIBnow from commercial industry sources, but these sources do not have the same level of insight into the supply chain as program offices. An Industrial Policy official said there are no plans to incorporate supply chain information from program offices because this information is proprietary and therefore cannot be incorporated into DIBnow, which is built and maintained by a contractor. DOD General Counsel has determined that contractors cannot have access to this proprietary information for the purposes of DIBnow. We continue to believe that program offices have the most complete insight into sub-tier suppliers, which is essential for DOD to achieve its goal of proactive industrial base risk analysis. Industrial Policy should continue to pursue risk reductions solutions, such as non-disclosure agreements and/or data masking, to make better use of existing lower-tier supplier information from program offices.

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.