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As of January 31, 2023, there are 4839 open recommendations that still need to be addressed. 470 of these are priority recommendations, those that we believe warrant priority attention. Learn more about our priority designation on our Recommendations page.

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1 - 4 of 4 Recommendations, including 2 Priority Recommendations

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

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4 Open Recommendations
2 Priority
Agency Recommendation Status
Bureau of the Fiscal Service We recommend that the Commissioner of Fiscal Service design and implement procedures to evaluate risks and monitor internal controls over financial reporting relevant to the Schedules of the General Fund. (Recommendation 5)
Open

As of March 2022, Fiscal Service has taken certain actions regarding its procedures to evaluate risk and monitor internal controls over financial reporting relevant to the Schedules of the General Fund. It has stated its commitment to continue addressing the remaining control deficiencies in this area.

Bureau of the Fiscal Service The Commissioner of Fiscal Service should design and implement procedures to (1) obtain and review supporting documentation for reported activity included on Agency Submission Forms and (2) assess the overall completeness of federal agency activity reported on Agency Submission Forms. (Recommendation 8)
Open

As of February 2022, Fiscal Service is working with federal agencies to obtain additional information to enhance its ability to confirm information submitted through agency submission forms. It anticipates resolving this issue during fiscal year 2022.

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 April 2022, 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 expected to occur over the next few years.

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 April 2022, Fiscal Service continues to develop additional Business Event Type Codes that would reflect the effect of transactions in the Schedules of the General Fund with implementation expected to occur over the next couple of years.

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