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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 - 20 of 95 Recommendations, including 18 Priority Recommendations
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Information Management: Agencies Need to Streamline Electronic Services

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1 Open Recommendations
Agency Recommendation Status
Department of the Treasury The Secretary of Treasury should establish a reasonable time frame for when the Department of the Treasury will be able to digitally accept access and consent forms from individuals who were properly identity proofed and authenticated and post access and consent forms on the department's privacy program website. (Recommendation 7)
Open

When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Emergency Rental Assistance: Treasury's Oversight is Limited by Incomplete Data and Risk Assessment

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3 Open Recommendations
Agency Recommendation Status
Department of the Treasury The Chief of the Office of Recovery Programs should expediently collect complete and accurate data, including quarterly payment data and performance measures required by the Consolidated Appropriations Act, 2021. (Recommendation 1)
Open

When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Department of the Treasury The Chief of the Office of Recovery Programs should expediently publish complete ERA program data, including all required disaggregated performance measures required by the Consolidated Appropriations Act, 2021, for all applicable quarters from program inception through the end of the award performance period. Such reporting should include information necessary for determining data quality, such as the rate of missing or erroneous data for key data elements. (Recommendation 2)
Open

When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Department of the Treasury The Chief of the Office of Recovery Programs should complete a detailed assessment of the ERA program's susceptibility to improper payments, such as a quantitative analysis that incorporates grantee payment data and other relevant data sources. (Recommendation 3)
Open

When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Working Dogs: Federal Agencies Need to Better Address Health and Welfare

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1 Open Recommendations
Agency Recommendation Status
Department of the Treasury The Secretary of the Treasury should direct all of the Department of the Treasury's agencies with contractor-managed working dog programs to ensure that all 18 issues GAO identified as important to the health and welfare of working dogs are addressed, as appropriate, in future contracts. (Recommendation 18)
Open

When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Privacy: Dedicated Leadership Can Improve Programs and Address Challenges

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5 Open Recommendations
Agency Recommendation Status
Department of the Treasury The Secretary of the Treasury should fully define and document a process for ensuring that the senior agency official for privacy, or other designated privacy official, reviews IT capital investment plans and budgetary requests. (Recommendation 35)
Open

The Department of the Treasury did not state whether it concurred with our recommendation. Once the department states that it has taken action, we plan to verify whether implementation has occurred.

Department of the Treasury The Secretary of the Treasury should fully define and document a process for ensuring that the senior agency official for privacy or other designated privacy official is involved in assessing and addressing the hiring, training, and professional development needs of the agency with respect to privacy. (Recommendation 36)
Open

The Department of the Treasury did not state whether it concurred with our recommendation. Once the department states that it has taken action, we plan to verify whether implementation has occurred.

Department of the Treasury The Secretary of the Treasury should incorporate privacy into an organization-wide risk management strategy that includes a determination of risk tolerance. (Recommendation 37)
Open

The Department of the Treasury did not state whether it concurred with our recommendation. Once the department states that it has taken action, we plan to verify whether implementation has occurred.

Department of the Treasury The Secretary of the Treasury should establish a time frame for fully defining the role of the senior agency official for privacy or other designated privacy official in reviewing and approving system categorizations, overseeing privacy control assessments, and reviewing authorization packages, and document these roles. (Recommendation 38)
Open

The Department of the Treasury did not state whether it concurred with our recommendation. Once the department states that it has taken action, we plan to verify whether implementation has occurred.

Department of the Treasury The Secretary of the Treasury should fully develop and document a privacy continuous monitoring strategy. (Recommendation 39)
Open

The Department of the Treasury did not state whether it concurred with our recommendation. Once the department states that it has taken action, we plan to verify whether implementation has occurred.

Management Report: Improvements Needed in Controls over the Processes Treasury and OMB Used to Prepare the U.S. Consolidated Financial Statements

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5 Open Recommendations
Agency Recommendation Status
Department of the Treasury We recommend that the Fiscal Assistant Secretary of the Treasury enhance existing policies and procedures to reasonably assure appropriate accounting and reporting for significant, unusual transactions or events, such as changes in legislation, affecting the CFS. (Recommendation 1)
Open

In commenting on our draft report, Treasury agreed that this recommendation is a process improvement that will increase the controls in the preparation of the CFS. In addition, Treasury stated that it will continue to focus its efforts on cost-beneficial solutions that Treasury believes will yield desired outcomes.

Department of the Treasury We recommend that the Fiscal Assistant Secretary of the Treasury enhance Treasury's procedures for analyzing uncorrected misstatements to identify all known uncorrected misstatements, by line item and on all of the affected current year and prior year financial statements, during the CFS preparation process. (Recommendation 2)
Open

In commenting on our draft report, Treasury agreed that this recommendation is a process improvement that will increase the controls in the preparation of the CFS. In addition, Treasury stated that it will continue to focus its efforts on cost-beneficial solutions that Treasury believes will yield desired outcomes.

Department of the Treasury We recommend that the Fiscal Assistant Secretary of the Treasury enhance Treasury's procedures for analyzing uncorrected misstatements to consider the effect of uncorrected misstatements by line item and on all of the affected current year and prior year financial statements. (Recommendation 3)
Open

In commenting on our draft report, Treasury agreed that this recommendation is a process improvement that will increase the controls in the preparation of the CFS. In addition, Treasury stated that it will continue to focus its efforts on cost-beneficial solutions that Treasury believes will yield desired outcomes.

Department of the Treasury We recommend that the Fiscal Assistant Secretary of the Treasury enhance existing procedures to reasonably assure that significant accounting policies are appropriately disclosed in CFS Note 1 and, as applicable, are consistent with significant component entity audited financial statements. (Recommendation 4)
Open

In commenting on our draft report, Treasury agreed that this recommendation is a process improvement that will increase the controls in the preparation of the CFS. In addition, Treasury stated that it will continue to focus its efforts on cost-beneficial solutions that Treasury believes will yield desired outcomes.

Department of the Treasury We recommend that the Fiscal Assistant Secretary of the Treasury enhance existing policies and procedures to support CFS disclosure decisions related to explaining significant fluctuations and disaggregating line item components in note tables. (Recommendation 5)
Open

In commenting on our draft report, Treasury agreed that this recommendation is a process improvement that will increase the controls in the preparation of the CFS. In addition, Treasury stated that it will continue to focus its efforts on cost-beneficial solutions that Treasury believes will yield desired outcomes.

International Development Association: Additional Information Sharing Could Enhance U.S. Treasury Oversight of Key Risks

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2 Open Recommendations
Agency Recommendation Status
Department of the Treasury The Secretary of the Treasury should direct the U.S. Executive Director of IDA to work with the other Executive Directors to request additional information underlying IDA's loan loss model—including key assumptions of the model and sensitivity analyses of model results—necessary to conduct oversight of IDA's financial sustainability. (Recommendation 1)
Open

Treasury concurred with this recommendation in its official comment letter included as an appendix in GAO-22-104657, published in June 2022. In this letter, Treasury stated that it would direct the U.S. Executive Director to convey this recommendation to the World Bank. The World Bank also provided a letter in which it acknowledged GAO's recommendations and the World Bank's commitment to work closely with Treasury and the other members of its Board of Directors to facilitate their understanding of the model IDA uses to estimate risks from potential borrower country defaults. The World Bank's

Department of the Treasury The Secretary of the Treasury should direct the U.S. Executive Director of IDA to work with other Executive Directors to request information from IDA on steps it is taking to account for uncertainty in certain debt data, such as incomplete information on loan terms and state-owned enterprise debt, as it measures the risks of borrowers defaulting. (Recommendation 2)
Open

Treasury concurred with this recommendation in its official comment letter included as an appendix in GAO-22-104657, published in June 2022. In this letter, Treasury stated that it would direct the U.S. Executive Director to convey this recommendation to the World Bank. The World Bank also provided a letter in which it acknowledged GAO's recommendations and the World Bank's commitment to work closely with Treasury and the other members of its Board of Directors to facilitate their understanding of the model IDA uses to estimate risks from potential borrower country defaults. The World Bank's

Tax Equity: Lack of Data Limits Ability to Analyze Effects of Tax Policies on Households by Demographic Characteristics

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1 Open Recommendations
Agency Recommendation Status
Department of the Treasury The Secretary of the Treasury, as part of the department's work on equity analysis of tax policy, should evaluate the feasibility of alternative methods, such as interagency data sharing or surveys, for producing secure, linked taxpayer and demographic data. (Recommendation 1)
Open

Treasury neither agreed nor disagreed with the recommendation and said it is focusing its current efforts on developing an imputation method. As of September 2022, we continue to monitor what actions the agency has taken in response to this recommendation.

COVID-19: Current and Future Federal Preparedness Requires Fixes to Improve Health Data and Address Improper Payments

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2 Open Recommendations
Agency Recommendation Status
Department of the Treasury The Secretary of the Treasury should document policies and procedures for providing information to the Office of Management and Budget to better enable it to annually update the Compliance Supplement, that include steps for (1) establishing management's expectations of staff competence for key roles (e.g., relevant knowledge, skills and abilities) and providing ongoing training, and (2) agency officials proactively involving internal stakeholders (e.g., the inspector general, general counsel and chief financial officer) and external stakeholders (e.g., the audit community) when developing audit procedures, prior to submitting drafts to the Office of Management and Budget, in order to ensure the guidance meets users' needs. See the Single Audit Compliance Supplement enclosure. (Recommendation 6)
Open

As of September 2022, Treasury did not provide additional information.

Department of the Treasury The Secretary of the Treasury should document a comprehensive plan that includes timely and sufficient policies and procedures for monitoring recipients of the CPF to provide assurance that funds are being used in compliance with laws, regulations, agency guidance, and award terms and conditions, including ensuring that funds are being used for allowable purposes. See the Capital Projects Fund enclosure . (Recommendation 7)
Open – Partially Addressed

Treasury agreed with the recommendation. As of September 2022, Treasury had taken steps to address this recommendation by issuing several documents detailing internal controls over monitoring recipients of CPF awards, including the Office of Recovery Program's (ORP's) Awards Management Policy. Treasury also issued Compliance Testing Procedures for its programs including CPF, and stated that ORP's Recipient Monitoring team will be developing a compliance matrix, business rule inventory, and analytics scenarios for Capital Projects funds, which Treasury anticipates will be in place when

Note: the list of open recommendations for the last report may continue on the next page.

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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.