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Single Audits: Improving Federal Audit Clearinghouse Information and Usability Could Strengthen Federal Award Oversight
GAO-24-106173
Apr 22, 2024
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13 Open Recommendations
Agency Affected Recommendation Status
Congress Congress should consider amending the Single Audit Act to require the Director of OMB to initiate a government-wide single audit quality review at a regular interval, such as the 6 years that the Uniform Guidance recommends. (Matter for Consideration 1)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Congress Congress should consider amending the Single Audit Act to require the Director of OMB to submit a report on the findings from each government-wide single audit quality review to the appropriate committees of Congress. (Matter for Consideration 2)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Congress Congress should consider amending the Single Audit Act to require the federal awarding agencies to work with the Director of OMB on a government-wide single audit quality review. (Matter for Consideration 3)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
General Services Administration The Administrator of GSA should develop a process to regularly identify, analyze, and respond to FAC data reliability issues that may affect federal oversight, such as establishing edit checks to mitigate issues related to data accuracy, consistency, and completeness. (Recommendation 1)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
General Services Administration The Administrator of GSA should, in coordination with federal agencies and professional audit organizations, identify and prioritize features to enhance the usefulness of FAC data for federal oversight in accordance with federal data standards. (Recommendation 2)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
General Services Administration The Administrator of GSA should, in coordination with federal agencies, develop proposed funding and timelines for implementing the identified and prioritized features to enhance the usefulness of FAC data for federal oversight through interagency agreements or other methods. (Recommendation 3)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Bureau of Indian Education: Improved Oversight of Schools' COVID-19 Spending is Needed
GAO-24-105451
Mar 27, 2024
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4 Open Recommendations
Agency Affected Recommendation Status
Bureau of Indian Education The Director of BIE should establish controls to ensure that staff consistently follow agency standard procedures when schools and other BIE grantees do not submit timely single audit reports. (Recommendation 1)
Open
BIE agreed with this recommendation. The agency plans to review controls to ensure staff consistently follow agency standard procedures when BIE grantees do not submit single audit reports in a timely way. We will monitor the agency's efforts to implement this recommendation.
Bureau of Indian Education The Director of BIE should establish controls to ensure staff document their monitoring of high-risk schools' COVID spending and consistently report whether schools followed agency requirements for using these funds. (Recommendation 2)
Open
BIE agreed with this recommendation and stated that it began taking steps to address it. Specifically, BIE is updating the school monitoring checklist and initiating the process to revise the monitoring handbook to reflect COVID spending. BIE officials said they plan to take additional steps-such as informing staff of these changes and reporting to schools the results of monitoring COVID spending-and they anticipate implementing this recommendation by August 2024. We are encouraged by these initial steps and will monitor the agency's progress in completing them.
Bureau of Indian Education The Director of BIE should update its strategic workforce plan to build its capacity to conduct all annual fiscal reviews of schools that are designated as high risk, as required by its policy. (Recommendation 3)
Open
BIE agreed with this recommendation and identified actions it has begun taking to address it. For example, BIE is undertaking efforts to research, draft and implement a comprehensive Strategic Workforce Plan that will include its fiscal workforce review. They expect to complete the Plan by September 2025. We will monitor BIE's actions to complete this effort.
Bureau of Indian Education The Director of BIE should work with BIA to establish controls to ensure that BIE staff responsible for monitoring purchase card activity at BIE-operated schools consistently use Interior's required monitoring tool and procedures. (Recommendation 4)
Open
BIE agreed with this recommendation and stated that BIA's Office of the Chief Financial Officer, with BIE staff input, is implementing significant revisions to the Purchase Card Program Policies. The revised policies require an online monthly statement review and approval process. The on-line system provides reports for monitoring and oversight of purchase card activity. As BIA improves these policies, BIE will ensure its continued compliance with Interior and BIA policies. We will monitor BIE's efforts to address this recommendation.

Grants: AmeriCorps Should Take Multiple Actions to Better Manage Fraud Risks
GAO-24-106564
Mar 13, 2024
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10 Open Recommendations
Agency Affected Recommendation Status
AmeriCorps The Chief Executive Officer of AmeriCorps should establish a process to plan regular fraud risk assessments in its grant programs that align with leading practices in the Fraud Risk Framework. (Recommendation 1)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
AmeriCorps The Chief Executive Officer of AmeriCorps should require future fraud risk assessments in its grant programs to identify specific inherent fraud risks. (Recommendation 2)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
AmeriCorps The Chief Executive Officer of AmeriCorps should assess the likelihood and impact of inherent fraud risks as part of future fraud risk assessments. (Recommendation 3)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
AmeriCorps The Chief Executive Officer of AmeriCorps should align the fraud risk tolerance in future fraud risk assessments with the agency's risk appetite statement. (Recommendation 4)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
AmeriCorps The Chief Executive Officer of AmeriCorps should fully consider the effect of existing antifraud controls in mitigating the likelihood and impact of inherent fraud risks as part of future fraud risk assessments. (Recommendation 5)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
AmeriCorps The Chief Executive Officer of AmeriCorps should update the agency's fraud risk profile with information from elements of a fraud risk assessment process that align with the leading practices in the Fraud Risk Framework. (Recommendation 6)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Environmental Cleanup: DOD Should Communicate Future Costs for Red Hill Remediation and Closure
GAO-24-106185
Feb 14, 2024
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1 Open Recommendations
Agency Affected Recommendation Status
Department of Defense The Secretary of Defense should expand the information available to Congress regarding the agency's fiscal exposure related to the Red Hill Bulk Fuel Facility by clearly identifying anticipated costs for defueling, remediating, and closing Red Hill in supplemental reports or other budget materials, updating the information as more is learned. (Recommendation 1)
Open
In its comments on our draft report, DOD agreed with this recommendation and discussed planned implementation steps. Specifically, as planned site assessments are completed and closure and remediation plans receive regulatory approval, estimable cost projections will be incorporated and communicated through the normal budget process. The action that DOD described, if implemented effectively, would address our recommendation.
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