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Open Recommendations

DOD Financial Management: Actions Needed to Account for Army Ammunition at Contractor-Owned, Contractor-Operated Sites
GAO-25-107123
Sep 04, 2025
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2 Open Recommendations
Agency Affected Recommendation Status
Department of the Army The Secretary of the Army should ensure that the Army develops and implements a process and associated guidance for ammunition inventory held at COCO sites to help ensure that it (1) identifies responsible officials and the COCO sites that hold ammunition inventory, (2) accurately and timely records ammunition inventory transactions in its financial accounting records, and (3) retains supporting documentation over ammunition inventory transactions. (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 Army The Secretary of the Army should ensure that the Army updates the AMCOM Operating Materials and Supplies Contractor-Owned, Contractor-Operated Reconciliation Standard Operating Procedures to include key steps for completing the reconciliations, such as (1) identifying which specific data elements in the LMP system the Army will reconcile with contractor records, including serial numbers, condition codes, and quantities, and (2) resolving discrepancies related to aged ammunition records where supporting documentation is no longer available. (Recommendation 2)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

DOD Financial Management: Greater Accountability Needed over Contractor-Acquired Property
GAO-25-106868
Jul 28, 2025
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3 Open Recommendations
Agency Affected Recommendation Status
Department of Defense The Secretary of Defense should ensure that OUSD (A&S) develops written monitoring procedures to help ensure that DCMA is following existing policies for conducting PMSAs. (Recommendation 1)
Open
In its comments on our draft report, DOD agreed with this recommendation and cited actions it will take to address it. We will follow-up with DOD on actions to address this recommendation.
Department of Defense The Secretary of Defense should ensure that OUSD (A&S) evaluates the NAVSEA guidance to determine whether it provides for the sufficient level of contractor oversight. (Recommendation 2)
Open
In its comments on our draft report, DOD agreed with this recommendation and cited actions it will take to address it. We will follow-up with DOD on actions to address this recommendation.
Department of Defense The Secretary of Defense should ensure that OUSD (A&S) updates its policy for the identification of CAP assets classified as ST/STE or over the capitalization threshold to clarify when these assets are to be scheduled for delivery by the contracting officer and recorded in an APSR. (Recommendation 3)
Open
In its comments on our draft report, DOD agreed with this recommendation and cited actions it will take to address it. We will follow-up with DOD on actions to address this recommendation.

Department of Energy: Inspector General’s Budget Estimates for Audits of Certain Contractors’ Costs Need Improvement
GAO-25-107199
Jul 24, 2025
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1 Open Recommendations
Agency Affected Recommendation Status
Department of Energy The Inspector General of the Department of Energy should develop life cycle cost estimates of all relevant alternatives for ensuring completion of incurred cost audits to provide the OIG and decision-makers a better understanding of the most cost-effective approaches and anticipated long-term costs of the program. (Recommendation 1)
Open
In its comments on our draft report, DOE agreed with this recommendation and cited actions it will take to address it. We will follow-up with DOE on actions to address this recommendation.

National Institutes of Health: Monitoring of External Research Can Be Improved
GAO-25-107362
May 29, 2025
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3 Open Recommendations
Agency Affected Recommendation Status
National Institutes of Health The Director of NIH should identify the contributing factors to delinquent final financial and progress reports and address these factors in revised guidance. (Recommendation 1)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
National Institutes of Health The Director of NIH should analyze how NIH institutes, centers, and offices use offsets, extensions, and budget restructuring to manage unused balances for projects at the end of the funding period and develop an informational resource on the benefits and risks of each method. (Recommendation 2)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
National Institutes of Health The Director of NIH should require that its institutes, centers, and offices track award recipients' unused balances across their respective award portfolios. (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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