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Open Recommendations

Federal Housing Finance Agency: Improvements Needed in Certain Internal Controls over Financial Reporting
GAO-25-107981
Apr 30, 2025
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4 Open Recommendations
Agency Affected Recommendation Status
Federal Housing Finance Agency The Director of FHFA should update FHFA's documented procedures to provide sufficiently clear guidance for determining year-end accounts payable accruals, including clearly defining roles and responsibilities. (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 The Director of FHFA should update FHFA's documented procedures to provide sufficiently detailed guidance for supervisory review of year-end accounts payable accruals. (Recommendation 2)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Federal Housing Finance Agency The Director of FHFA should develop and document policies and procedures requiring the accounting office to coordinate with applicable FHFA business units to reasonably assure that the accounting office has the necessary information to meet financial accounting or reporting requirements. (Recommendation 3)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Federal Housing Finance Agency The Director of FHFA should update FHFA's documented procedures to provide sufficiently detailed guidance for documentation requirements to support FHFA's lease valuations. (Recommendation 4)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Temporary Assistance for Needy Families: HHS Needs to Strengthen Oversight of Single Audit Findings
GAO-25-107291
Apr 04, 2025
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3 Open Recommendations
Agency Affected Recommendation Status
Department of Health and Human Services The Secretary of Health and Human Services should ensure that the Administration for Children and Families revises and implements its audit resolution standard operating procedures (dated November 2021) to include steps to track and measure the effectiveness of actions to help states resolve TANF single audit findings. (Recommendation 1)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of Health and Human Services The Secretary of Health and Human Services should ensure that the Administration for Children and Families develops and implements a strategy to eliminate the accumulated TANF audit backlog, to ensure that management decisions are issued within the required time frame. (Recommendation 2)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of Health and Human Services The Secretary of Health and Human Services should develop, document, and implement additional procedures to timely impose penalties or alternatively obtain corrective compliance plans for states that are not meeting TANF program requirements. (Recommendation 3)
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-25-107930
Mar 18, 2025
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1 Open Recommendations
Agency Affected Recommendation Status
Internal Revenue Service The Commissioner of the Internal Revenue Service should design and implement procedures to monitor the automated depreciation calculations AAM performs through the periodic manual calculation and reconciliation of the depreciation expense for a selection of assets to reasonably assure that depreciation expense is recorded in accordance with IRS's accounting policies. (Recommendation 1)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

General Fund: Improvements Needed in Controls over Retention of Key System Security and Cash Activity Documentation
GAO-25-107819
Mar 13, 2025
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2 Open Recommendations
Agency Affected Recommendation Status
Bureau of the Fiscal Service The Commissioner of Fiscal Service should reasonably assure that agency policy related to information system security documentation, including SSPs and interconnection agreements, is fully implemented for the systems relevant to the Schedules of the General Fund. (Recommendation 1)
Open
In its comments on our draft report, Fiscal Service agreed with this recommendation and cited actions it will take to address it. We will follow-up with Fiscal Service on actions to address this recommendation.
Bureau of the Fiscal Service The Commissioner of Fiscal Service, in coordination with the FRBs, should design and implement procedures to be executed by the FRBs to maintain and periodically review documentation to support TAS and BETC attributes for FRB-initiated transactions to reasonably assure that FRB-initiated transactions are properly recognized in the Schedules of the General Fund. (Recommendation 2)
Open
In its comments on our draft report, Fiscal Service agreed with this recommendation and cited actions it will take to address it. We will follow-up with Fiscal Service on actions to address this recommendation.
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