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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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Results:

Subject Term: Depreciation

4 publications with a total of 7 open recommendations including 2 priority recommendations
Download these results in CSV format or XLSX format.
Offshore Oil and Gas: Opportunities Exist to Better Ensure a Fair Return on Federal Resources
GAO-19-531, Sep 25, 2019
Director: Frank Rusco
Phone: (202) 512-3841

4 open recommendations
including 2 priority recommendations
Display
Recommendation: The BOEM director should develop a documented plan for determining whether and how to develop a progressive royalty structure that clearly defines what is to be achieved, who is to achieve it, how it will be achieved, and the time frames for achievement. (Recommendation 1)

Agency: Department of the Interior: Bureau of Ocean Energy Management
Status: Open

Comments: Interior agreed and indicated that BOEM will develop such a plan.
Recommendation: The BOEM director should enlist an independent third party to examine the extent to which the bureau's use of delayed valuations assures the receipt of fair market value, and make changes—such as terminating the use of delayed valuations or amending its model's assumptions—as appropriate. (Recommendation 2)

Agency: Department of the Interior: Bureau of Ocean Energy Management
Status: Open
Priority recommendation

Comments: Interior stated it did not agree with our characterization of BOEM's delayed valuations and stated that BOEM believes it is neither necessary nor cost effective to enlist an independent third party. However, BOEM agreed to (1) examine its delayed value calculation, particularly as it relates to the impact of biannual lease sales, (2) develop a plan to perform a comprehensive internal review of delayed value calculations and make appropriate changes, and (3) institute a peer-review process for all potential changes.
Recommendation: The BOEM director should take steps to ensure that BOEM's bid valuation process is not biased toward adjusting valuations downward based on their proximity to bids. (Recommendation 3)

Agency: Department of the Interior: Bureau of Ocean Energy Management
Status: Open
Priority recommendation

Comments: Interior partially agreed. Specifically, Interior stated it agreed with the recommendation, but did not agree with our characterization of BOEM's bid valuation process.
Recommendation: The BOEM director should implement a systematic process for comprehensively evaluating its tract valuations, such as by expanding the scope of the bureau's "lookback studies" effort, and remediating any identified deficiencies. (Recommendation 4)

Agency: Department of the Interior: Bureau of Ocean Energy Management
Status: Open

Comments: Interior partially agreed. Specifically, Interior stated it agreed with the recommendation, but did not agree with our characterization of BOEM's bid tract evaluation process and review procedures.
Hydrographic Surveying: NOAA Needs Better Cost Data and a Strategy for Expanding Private Sector Involvement in Data Collection
GAO-17-510, Jun 15, 2017
Director: Anne-Marie Fennell
Phone: (202) 512-3841

1 open recommendations
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Recommendation: The Secretary of Commerce should direct the NOAA Administrator to develop a strategy for expanding NOAA's use of the private sector in its hydrographic survey program, as required by law.

Agency: Department of Commerce
Status: Open

Comments: In September 2018, NOAA reported that it had awarded a contract to assess hydrographic surveying needs and had drafted a Memorandum of Agreement to improve coordination with the U.S. Geological Survey on data acquisition and management. NOAA also reported that it planned to identify surveying tasks that could be accomplished using the private sector, and would take steps to improve the funding transfer process so that it could take advantage of Federal Emergency Management Agency and National Transportation Safety Board funds available for certain types of private sector survey activities. NOAA officials stated these tasks would be completed and a final strategy on working with the private sector issued by December 30, 2020.
Biomedical Research: NIH Should Assess the Impact of Growth in Indirect Costs on Its Mission
GAO-13-760, Sep 24, 2013
Director: Kohn, Linda T
Phone: (202) 512-7114

1 open recommendations
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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.
Tax Expenditures: Available Data Are Insufficient to Determine the Use and Impact of Indian Reservation Depreciation
GAO-08-731, Jun 26, 2008
Director: White, James
Phone: (202)512-3000

1 open recommendations
Display
Recommendation: Given the lack of information on IRD users and where property claimed under IRD is placed in service, Congress may wish to consider requiring IRS to collect information identifying which taxpayers use IRD and the reservation and/or address where they have placed the property into service. In deliberating additional requirements, Congress should weigh the need for more IRD information with the associated costs of collecting and analyzing the information as well as the effects on IRS's other priorities.

Agency: Congress
Status: Open

Comments: As of February 2020, we continue to monitor the issue.