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Financial Management Systems: DHS’s Modernization Plans Should Fully Incorporate Key Practices
GAO-26-107863
May 18, 2026
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5 Open Recommendations
Agency Affected Recommendation Status
Department of Homeland Security The Secretary of Homeland Security should ensure that DHS's Under Secretary for Management works with the Joint Program Management Office to develop reliable FSM program schedule estimates for FSM-FEMA and FSM-Cube, using best practices defined in GAO's Schedule Assessment Guide to include the schedules being comprehensive, well-constructed, credible, and controlled. (Recommendation 1)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of Homeland Security The Secretary of Homeland Security should ensure that DHS's Under Secretary for Management works with the Joint Program Management Office and relevant offices to update department-wide data migration guidance used for the DHS's FSM efforts to be consistent with data migration leading practices by incorporating planning for post-installation and operations planning. (Recommendation 2)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of Homeland Security The Secretary of Homeland Security should ensure that DHS's Under Secretary for Management works with the Joint Program Management Office to update data migration planning documentation for its FSM-FEMA program to be consistent with data migration leading practices by improving planning for post-installation and operations planning. (Recommendation 3)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of Homeland Security The Secretary of Homeland Security should ensure that DHS's Under Secretary for Management works with the Joint Program Management Office to verify that programs fully apply its guidance in FSM organizational change management plans. (Recommendation 4)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of Homeland Security The Secretary of Homeland Security should ensure that DHS's Under Secretary for Management works with the Joint Program Management Office and other relevant offices to update lessons learned guidance to be consistent with all leading practices by including steps to validate the applicability of lessons identified. (Recommendation 5)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

IRS Financial Reporting: Improvements Needed in Information System and Other Controls
GAO-26-108898
Apr 30, 2026
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1 Open Recommendations
Agency Affected Recommendation Status
Internal Revenue Service The Commissioner of Internal Revenue should improve and implement procedures to properly account for nonproduction costs and report nonproduction costs that are material to the financial statements. (Recommendation 1)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Federal Housing Finance Agency: Improvements Needed in Controls over Financial Statement Review Process
GAO-26-108895
Apr 23, 2026
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1 Open Recommendations
Agency Affected Recommendation Status
Federal Housing Finance Agency The Director of FHFA should update FHFA's financial statement review procedures to include specific guidance for financial reporting personnel to consider the potential effect of significant changes in the magnitude or types of transactions on the presentation of information in FHFA's financial statements. (Recommendation 1)
Open
FHFA did not agree with this recommendation. However, FHFA's existing procedures are not sufficient to reasonably assure significant changes in the magnitude or types of transactions will be appropriately considered in the future. We maintain that our recommendation would reduce FHFA's risk of misstating its financial statements. We will monitor FHFA's actions to address this control deficiency as part of our fiscal year 2026 audit.

Airport Financial Reporting: FAA Should Implement Controls to Improve Data Quality
GAO-26-107938
Apr 14, 2026
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3 Open Recommendations
Agency Affected Recommendation Status
Federal Aviation Administration The Administrator of FAA, either through a CATS update or other means, should implement controls to improve the quality of CATS data, such as identifying airports required to submit data, tracking submission history, and identifying errors and anomalies. (Recommendation 1)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Federal Aviation Administration The Administrator of FAA should clearly define the roles and responsibilities between headquarters and regional office staff in ensuring airports' compliance with CATS requirements, including clarifying the staff responsible for following up with airports to submit data. (Recommendation 2)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Federal Aviation Administration The Administrator of FAA should disclose on the CATS website the known limitations of CATS data, such as the number of airports that have submitted financial information out of the total that were required to do so and the fact that airport sponsors may update their data over time. (Recommendation 3)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
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