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Improper Payments: Agency Actions Needed to Help Save Taxpayer Dollars
GAO-26-108044
Jun 04, 2026
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6 Open Recommendations
Agency Affected Recommendation Status
Office of Management and Budget The Director of the Office of Management and Budget should clarify that agencies found noncompliant with PIIA criteria should report required annual information to GAO and the appropriate authorizing and appropriations congressional committees. Pursuant to 31 U.S.C. § 3353(b)(5), this information should include (1) a list of programs that have been noncompliant for 1, 2, 3, 4, or more years and (2) actions planned to bring the programs or activities into compliance. (Recommendation 1)
Open
At the time of our report, OMB did not comment on the draft report. We will follow-up with OMB on actions to address this recommendation.
Department of Labor The Secretary of Labor should design and implement a process, documented in policies and procedures, to help ensure the tracking, monitoring, and timely submission of required PIIA-noncompliant program information to appropriate authorizing and appropriations congressional committees, OMB, and GAO. (Recommendation 2)
Open
In its comments on our draft report, DOL agreed with this recommendation and cited actions it will take to address it. We will follow-up with DOL on actions to address this recommendation.
Department of Education The Secretary of Education should design and implement a process, documented in policies and procedures, to help ensure the tracking, monitoring, and timely submission of required PIIA-noncompliant program information to appropriate authorizing and appropriations congressional committees, OMB, and GAO. (Recommendation 3)
Open
In its comments on our draft report, Education agreed with this recommendation and cited actions it will take to address it. We will follow-up with Education on actions to address this recommendation.
Department of Health and Human Services The Secretary of Health and Human Services should design and implement a process, documented in policies and procedures, to help ensure the tracking, monitoring, and timely submission of required PIIA-noncompliant program information to appropriate authorizing and appropriations congressional committees, OMB, and GAO. (Recommendation 4)
Open
In its comments on our draft report, HHS agreed with this recommendation and cited actions it will take to address it. We will follow-up with HHS on actions to address this recommendation.
Department of the Treasury The Secretary of the Treasury, in coordination with the Commissioner of Internal Revenue, should design and implement a process, documented in policies and procedures, to help ensure the tracking, monitoring, and timely submission of required PIIA-noncompliant program information to appropriate authorizing and appropriations congressional committees, OMB, and GAO. (Recommendation 5)
Open
In its comments on our draft report, Treasury agreed with this recommendation and cited actions it will take to address it in coordination with IRS. We will follow-up with Treasury on actions to address this recommendation.
Department of Agriculture The Secretary of Agriculture should design and implement a process, documented in policies and procedures, to help ensure the tracking, monitoring, and timely submission of required PIIA-noncompliant program information to appropriate authorizing and appropriations congressional committees, OMB, and GAO. (Recommendation 6)
Open
In its comments on our draft report, USDA agreed with this recommendation and cited actions it would take to address it. We will follow-up with USDA on actions to address this recommendation.

Export-Import Bank: Improved External Stakeholder Engagement Could Enhance Fraud Risk Management
GAO-26-108469
May 19, 2026
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4 Open Recommendations
Agency Affected Recommendation Status
Export-Import Bank of the United States EXIM's Chair and President should engage EXIM's external stakeholders responsible for specific fraud risk management activities within its monitoring and evaluation of preventative activities by including Delegated Authority Lenders (DAL) and Export Credit Insurer (ECI) stakeholders in its fraud risk survey. (Recommendation 1)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Export-Import Bank of the United States EXIM's Chair and President should involve external stakeholders responsible for the design and implementation of fraud controls, such as its DAL and ECI stakeholders, in its fraud risk assessment process. (Recommendation 2)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Export-Import Bank of the United States EXIM's Chair and President should collect and use information on instances of potential fraud from DAL and ECI stakeholders for the refinement of its "red flags," or fraud indicators. (Recommendation 3)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Export-Import Bank of the United States EXIM's Chair and President should communicate the results of its monitoring and evaluations, including corrective actions taken, to its DAL and ECI stakeholders, such as deficiencies identified, lessons learned, or recommendations made as a result of EXIM's fraud risk management activities. (Recommendation 4)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

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
In its comments on our draft report, DHS agreed with this recommendation and cited actions it has taken and will take to address it. We will follow-up with DHS on actions to address this recommendation.
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
In its comments on our draft report, DHS agreed with this recommendation and cited actions it is taking to address it. We will follow-up with DHS on actions to address this recommendation.
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
In its comments on our draft report, DHS agreed with this recommendation and cited actions it has taken and will take to address it. We will follow-up with DHS on actions to address this recommendation.
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
In its comments on our draft report, DHS agreed with this recommendation and cited actions it has taken and will take to address it. We will follow-up with DHS on actions to address this recommendation.
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
In its comments on our draft report, DHS agreed with this recommendation and cited actions it has taken and will take to address it. We will follow-up with DHS on actions to address this recommendation.

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.
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