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 November 30, 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.

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Customs and Border Protection: Risk Management for Tariff Refunds Should Be Improved

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3 Open Recommendations
3 Priority
Agency Recommendation Status
Office of the Commissioner
Priority Rec.
This is a priority recommendation.
The Commissioner of CBP should ensure that the Office of Trade assesses the feasibility of flagging excessive export submissions across multiple claims and takes cost-effective steps, based on the assessment, to prevent over claiming. (Recommendation 2)
Open

CBP agreed with GAO's December 2019 recommendation and described steps it is taking to address it. According to CBP, as of September 2021, CBP has drafted a proposal for flagging excessive export submissions that it expects to finalize, with the trade community's input, by December 2021. The proposal, according to CBP, explores an interim solution in the Automated Commercial Environment. GAO will review CBP's proposal once finalized to determine whether CBP has implemented GAO's recommendation. Because claimants could over claim drawback refunds by using nonexistent, insufficient, or falsified

Office of the Commissioner
Priority Rec.
This is a priority recommendation.
The Commissioner of CBP should ensure that the Office of Trade develops a plan, with time frames, to establish a reliable system of record for proof of export. (Recommendation 3)
Open

CBP agreed with GAO's December 2019 recommendation and described steps it plans to take to address it. According to CBP, the Automated Export System is insufficient as the sole system of record for electronic proof of export for drawback claims. As of September 2021, CBP said it is evaluating the Electronic Manifest Pilot Program and expects to complete its evaluation by December 2022. GAO will review CBP's plan once finalized to determine whether CBP has implemented GAO's recommendation. Until CBP implements effective control activities for the drawback program, the government may be subject

Office of the Commissioner
Priority Rec.
This is a priority recommendation.
The Commissioner of CBP should ensure that the Office of Trade turns the claim selection feature in ACE back on and finalizes and implements procedures to target claims for review that were accepted into ACE during the period in which the selection feature was disabled. (Recommendation 4)
Open

CBP agreed with GAO's December 2019 recommendation and described steps it plans to take to address it. According to CBP, the ACE claim selection feature is used in conjunction with other methods to review claims. As of September 2021, CBP said it is planning to enable the ACE claim selection feature and retroactively assess the claims accepted during the lapse period, as appropriate, by January 2022. GAO will continue to monitor the status of any efforts to enable the ACE claim selection feature and implement procedures to target claims for review that were accepted into ACE during the period

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