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 December 1, 2021, there are 4659 open recommendations, of which 482 are priority recommendations. Recommendations remain open until they are designated as Closed-implemented or Closed-not implemented.

Search Open Recommendations

1 - 2 of 2 Recommendations
Download CSV Download XLS

Financial Audit: Bureau of the Fiscal Service's Fiscal Year 2018 Schedules of the General Fund

Show
2 Open Recommendations
2 Priority
Agency Recommendation Status
Bureau of the Fiscal Service
Priority Rec.
This is a priority recommendation.
The Commissioner of Fiscal Service should develop and implement a mechanism to reasonably assure that all the journal entries recorded in the Schedules of the General Fund general ledgers can be readily identified and traced, such as through a unique identifier, to determine the effect of a transaction on all applicable general ledger accounts and line items of the Schedules of the General Fund, including the budget deficit. (Recommendation 1)
Open

As of March 2021, Fiscal Service is developing a long-term strategy to address this recommendation that primarily includes coordinating with federal agencies on the level of transaction detail they report and identifying system limitations around the reporting of such detail. Furthermore, Fiscal Service's ability to address this finding is contingent on converting any remaining federal agencies to full CARS reporters, which is dependent on federal agency cooperation. Resolution of this recommendation is anticipated in fiscal year 2024.

Bureau of the Fiscal Service
Priority Rec.
This is a priority recommendation.
The Commissioner of Fiscal Service should develop and implement additional reporting requirements with related guidance for federal agencies that better align with the General Fund financial reporting objectives and enable Fiscal Service to capture the effect of a transaction on all applicable general ledger accounts and line items of the Schedules of the General Fund, including the budget deficit. (Recommendation 3)
Open

As of March 2021, Fiscal Service is developing additional Business Event Type Codes that would reflect the effect of transactions in the Schedules of the General Fund with implementation expected to occur in fiscal year 2022.

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.