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Open Recommendations

U.S. Consolidated Financial Statements: Improvements Needed in Controls over Treasury Preparation Processes
GAO-26-109081
Sep 15, 2026
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3 Open Recommendations
Agency Affected Recommendation Status
Department of the Treasury The Fiscal Assistant Secretary of the Treasury should improve and implement procedures to properly report legal contingencies in the CFS in accordance with U.S. GAAP. (Recommendation 1)
Open
In its agency comments on our draft report, Treasury stated that it would work with the federal financial management community to identify and implement resolutions to this recommendation.
Department of the Treasury The Fiscal Assistant Secretary of the Treasury should improve and implement procedures to reasonably assure that CFS note disclosures are accurate and complete. (Recommendation 2)
Open
In its agency comments on our draft report, Treasury stated that it would work with the federal financial management community to identify and implement resolutions to this recommendation.
Department of the Treasury The Fiscal Assistant Secretary of the Treasury should improve and implement procedures to provide managers with the specific roles granted to users for use in annually recertifying access to Planning Analytics. (Recommendation 3)
Open
In its agency comments on our draft report, Treasury stated that it would work with the federal financial management community to identify and implement resolutions to this recommendation.

DOGE Wall of Receipts: More Transparency Needed on How Savings Are Derived from Contract, Grant, and Lease Terminations
GAO-26-108615
Aug 06, 2026
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1 Open Recommendations
Agency Affected Recommendation Status
Executive Office of the President The Executive Office of the President, through the United States DOGE Service, should ensure that known data quality issues and limitations are prominently displayed on the Wall of Receipts. (Recommendation 1)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Program Integrity: Actions Needed to Reduce Improper Payment and Fraud Risks in VA Community Care and Medicare Advantage
GAO-26-107946
Jul 21, 2026
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3 Open Recommendations
Agency Affected Recommendation Status
Department of Veterans Affairs The Department of Veterans Affairs' Under Secretary for Health should conduct a comprehensive fraud risk assessment of the Community Care program that aligns with leading practices in the Fraud Risk Framework. (Recommendation 1)
Open
The Department of Veterans Affairs (VA) agreed with this recommendation. In commenting on the draft report, VA stated it will conduct a comprehensive fraud risk assessment for the Community Care program in alignment with GAO's framework. VA noted that as the Veteran's Health Administration completes its ongoing reorganization and finalizes program integrity responsibilities, it will establish interim governance to oversee this work. We will monitor the progress of these efforts.
Centers for Medicare & Medicaid Services The Administrator for the Centers for Medicare & Medicaid Services should establish and document a detailed plan for expediting RADV audits, including cost estimates, planned completion dates, and metrics for monitoring implementation progress and effectiveness in reducing improper payments. (Recommendation 2)
Open
The Department of Health and Human Services (HHS) neither agreed nor disagreed with the recommendation. In its comments on the draft report, HHS stated it has an expedited schedule for initiating risk adjustment data validation (RADV) audits for payment years 2020 through 2025. HHS also noted it has expanded its contracted resources to complete the audits in a timelier manner by using artificial intelligence and hiring additional medical coders. HHS indicated that its actions address our recommendation. However, HHS has not provided us with documentation of its detailed plans for expediting the completion of RADV audits, including the type or technology it will use, staffing information, internal metrics, cost estimates, or completion timeframes for each aspect of the initiative. Until we receive such information, we cannot determine whether HHS's Centers for Medicare & Medicaid Services has a detailed plan that, if fully implemented, would address our recommendation and improve its efforts to reduce improper payments in the Medicare Advantage program.
Centers for Medicare & Medicaid Services The Administrator for the Centers for Medicare & Medicaid Services should conduct a comprehensive fraud risk assessment of the Medicare Advantage program that aligns with leading practices in the Fraud Risk Framework. (Recommendation 3)
Open
The Department of Health and Human Services (HHS) neither agreed nor disagreed with our recommendation. In its comments on our report, HHS stated that it utilized its Medicare Advantage Risk Assessment Framework to guide the evaluation of known and emerging risks in the Medicare Advantage program. HHS noted that the framework focused on fraud, waste, and abuse to address a broader range of risks and that it was used to evaluate potential topics and risk categories within the program. These actions do not fully address our recommendation because HHS's Centers for Medicare & Medicaid Services has not yet conducted a comprehensive assessment of Medicare Advantage fraud risks consistent with the key elements described in the Fraud Risk Framework. We maintain that our recommendation remains warranted, and we will continue to monitor HHS's efforts to address this recommendation.

Special Operations Forces: Actions Needed to Improve Monitoring of Acquisitions
GAO-26-108036
Jun 12, 2026
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3 Open Recommendations
Agency Affected Recommendation Status
Department of Defense The Secretary of Defense should, as it fully institutionalizes the Assistant Secretary of Defense for Special Operations and Low-Intensity Conflict (ASD(SO/LIC)) in policy and guidance, ensure that ASD(SO/LIC) and the Commander of the U.S. Special Operations Command collaborate to document clear protocols that enable ASD(SO/LIC) to perform its acquisition-related responsibilities. Such protocols should address ASD(SO/LIC)'s participation in meetings and access to information related to acquisition programs. (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 Secretary of Defense should ensure that the Commander of the U.S. Special Operations Command updates the Command's acquisition policy documents to specify the frequency and circumstances under which program officials should routinely update the total program cost estimates in the acquisition portal or equivalent systems. Such circumstances could include, for example, any time that cost estimates for an acquisition program have changed. (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 Secretary of Defense should ensure that the Commander of U.S. Special Operations Command updates the Command's acquisition policy documents to reflect leading practices for iterative product development and encourage programs to more consistently adopt them to enhance speed and innovation. (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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