Auditing and Financial Management

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Open Recommendations

Management Report: Improvements Needed in IRS's Financial Reporting and Information System Controls
GAO-23-106401
May 25, 2023
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3 Open Recommendations
Agency Affected Recommendation Status
Internal Revenue Service The Commissioner of the Internal Revenue Service should establish a process to provide reasonable assurance that the System Control Processing and Validation Section certifying officers comply with the requirement to complete the Fiscal Service Certifying Officer Training within 30 days prior to the renewal of their designations. (Recommendation 1)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Internal Revenue Service The Commissioner of the Internal Revenue Service should review and update IRS's process to provide reasonable assurance that tax examiners comply with the requirement to address and correct error codes 004 and 230. (Recommendation 2)
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When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Internal Revenue Service The Commissioner of the Internal Revenue Service should direct the appropriate officials to establish and implement actions to provide reasonable assurance that requests for information are provided in a timely manner as required. (Recommendation 3)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

F-35 Program: DOD Needs Better Accountability for Global Spare Parts and Reporting of Losses Worth Millions
GAO-23-106098
May 23, 2023
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4 Open Recommendations
Agency Affected Recommendation Status
Department of Defense The Under Secretary of Defense for Acquisition and Sustainment, in coordination with the F-35 Program Executive Office, should take steps to ensure that all spare parts in the global spares pool are categorized appropriately and are accountable under a contract. (Recommendation 1)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of Defense The Under Secretary of Defense for Acquisition and Sustainment, in coordination with the Under Secretary of Defense (Comptroller), should review all applicable guidance and policies for asset accountability and update as necessary to ensure clarity regarding when an asset is considered government-furnished property. (Recommendation 2)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of Defense The Under Secretary of Defense for Acquisition and Sustainment, in coordination with the F-35 Program Executive Officer, should develop and document a process for contractors to report government-owned global spares pool losses of spare parts that are not accountable under a contract, until all spare parts in the global spares pool are made accountable under a contract and losses are entered into the GFP Module for DCMA's adjudication. (Recommendation 3)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of Defense The Under Secretary of Defense for Acquisition and Sustainment, in coordination with the F-35 Program Executive Officer, should develop and document interim procedures to ensure that disposition instructions are provided, consistent with federal regulations, for the disposition of spare parts in the global spares pool that are excess, obsolete, or unserviceable, until such spare parts are entered into the GFP Module for disposition. (Recommendation 4)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Management Report: Continued Improvements Needed in FDIC's Internal Control over Contract Documentation and Payment-Review Processes
GAO-23-106656
May 18, 2023
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4 Open Recommendations
Agency Affected Recommendation Status
Federal Deposit Insurance Corporation The Deputy Director of the Acquisition Services Branch of the Division of Administration should design and implement a policy that (1) requires all oversight managers and contracting officers from all divisions to routinely take mandatory training in order to review and enhance their awareness of the existing policies and procedures for contract documentation and payment-review processes and (2) includes an established process for routinely tracking the completion of such training. (Recommendation 1)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Federal Deposit Insurance Corporation The Chief Risk Officer should design and implement procedures for tracking and communicating to management the status of corrective actions (e.g., for considerations, observations, or takeaways) for contract monitoring reviews and testing that the Office of Risk Management and Internal Controls performs until FDIC fully implements corrective actions. (Recommendation 2)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Federal Deposit Insurance Corporation The Deputy Director of the Acquisition Services Branch of the Division of Administration should update FDIC's existing policies and procedures to prohibit contracting officers and oversight managers from using hard drives to store and maintain contract documentation, in order to mitigate the risk of losing documentation and making improper payments. (Recommendation 3)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Federal Deposit Insurance Corporation The Deputy Director of the Acquisition Services Branch of the Division of Administration should update FDIC's existing policies and procedures to define acceptable time frames for uploading contract documentation to a centralized location in order to reasonably assure that contracting officers and oversight managers properly document and support contracts in a timely manner. (Recommendation 4)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Grants Management: Actions Needed to Improve Agency Reporting of Expired Grants
GAO-23-105700
May 15, 2023
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3 Open Recommendations
Agency Affected Recommendation Status
Office of Management and Budget The Director of OMB should clarify the definitions of terms and methodologies to be used to meet the various reporting requirements of expired grants with undisbursed balances, if included, in the Commerce, Justice, Science, and Related Agencies Appropriations Act. (Recommendation 1)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Office of Management and Budget The Director of OMB should instruct agencies to include in their reporting the identification—or dollar amount—of undisbursed balances from expired grants with canceled budget authority, if the Commerce, Justice, Science, and Related Agencies Appropriations Act requires the identification of undisbursed balances that may be returned to the Treasury. (Recommendation 2)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of Justice The Attorney General should resume reporting on undisbursed balances from expired grants in its annual Agency Financial Report or Performance and Accountability Report and annual performance plan, if such reporting is required in the Commerce, Justice, Science, and Related Agencies Appropriations Act. (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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