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Open Recommendations

Armed Forces Retirement Home: Congress and Agency Management Should Take Actions to Improve Financial Sustainability
GAO-24-106171
Dec 07, 2023
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8 Open Recommendations
Agency Affected Recommendation Status
Congress Congress should consider taking action to address AFRH's financial shortfalls. This could include consideration of some level of continued General Fund transfers and the following proposals by AFRH management:

  • Amending 37 U.S.C. § 1007(i) to require (1) an increase in the amount of the payroll deductions from eligible service members and (2) that such deductions be adjusted for inflation on a recurring basis.
  • Passing legislation to authorize withholding from National Guard and Reserve members eligible for residence at AFRH, similar to withholding currently authorized from armed forces on active duty.
  • Passing legislation to authorize AFRH to receive reimbursement from appropriate sources for relevant health and medical care services provided to AFRH's residents. (Matter for Consideration 1)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Armed Forces Retirement Home AFRH's Chief Operating Officer should develop and implement policies and procedures for preparing financial projections, including consistent application of relevant standards and inclusion of individuals with the appropriate expertise, such as an actuary. (Recommendation 1)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Armed Forces Retirement Home AFRH's Chief Operating Officer, in coordination with the Secretary of Defense, should take steps to ensure that AFRH has an oversight body with the responsibilities and qualifications outlined in federal internal control standards, and consider whether the advisory council could be structured in a way to serve this role. (Recommendation 2)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Armed Forces Retirement Home AFRH's Chief Operating Officer should develop a written plan for managing occupancy levels at both campuses that is consistent with management's goal and industry standards. (Recommendation 3)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Armed Forces Retirement Home AFRH's Chief Operating Officer should develop and implement policies and procedures for estimating deferred maintenance costs and reporting fiscal exposures for all of its facilities. (Recommendation 4)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Armed Forces Retirement Home AFRH's Chief Operating Officer should update its financial management policy to include specific implementing guidance (SOPs) for staff performing the daily procedures related to the financial management of its trust fund, and to reflect current processes. (Recommendation 5)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Freely Associated States: Agencies Should Enhance Procedures to Address Millions of Dollars in Questionable Spending
GAO-23-106160
Oct 27, 2023
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6 Open Recommendations
Agency Affected Recommendation Status
Department of Health and Human Services The Secretary of Health and Human Services should take appropriate action, such as dedicating adequate staffing resources, to ensure that management decisions for questioned costs identified in single audits for FSM, RMI, and Palau are issued within the required timeframe. (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 Interior The Secretary of the Interior should take appropriate action, such as dedicating adequate staffing resources, to ensure that management decisions for questioned costs identified in single audits for FSM, RMI, and Palau are issued within the required timeframe. (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 revise its guidance to specify when HHS monitoring of award recipients' corrective actions related to questioned costs should begin and how frequently it should occur. (Recommendation 3)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of the Interior The Secretary of the Interior should establish a mechanism to track over time the results of efforts to resolve questioned costs identified in single audits for FSM, RMI, and Palau. (Recommendation 4)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of the Interior The Secretary of the Interior should notify the auditor responsible for the RMI 2019 single audit about any inaccuracies in the RMI's single audit report, as federal regulation requires. (Recommendation 5)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of the Interior The Secretary of the Interior should document its procedures for resolving single audit findings, including questioned costs, for FSM, RMI, and Palau. (Recommendation 6)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Improper Payments: Opportunities for Interagency Collaboration and Improvements
GAO-23-106761
Sep 28, 2023
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1 Open Recommendations
Agency Affected Recommendation Status
Office of Management and Budget The Director of OMB, prior to updating the scorecard information and relevant guidance to agencies, or at least on an annual basis, should (1) review the reports on compliance with the applicable Payment Integrity Information Act of 2019 criteria from the IGs of agencies with high-priority programs, and (2) document and communicate to IGs any considerations of their reported issues that may warrant revisions to the scorecard's format and content. (Recommendation 1)
Open
We provided a draft report with this recommendation to OMB for review. OMB did not have any comments on the report. We will follow-up with OMB to get status updates on actions to address this recommendation.

U.S. Consolidated Financial Statements: Improvements Needed in Internal Controls over Treasury and OMB Preparation Processes
GAO-23-106707
Aug 15, 2023
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5 Open Recommendations
Agency Affected Recommendation Status
Department of the Treasury The Fiscal Assistant Secretary of the Treasury, in coordination with the working group, should develop and implement policies and procedures for identifying, at the time of entry into force, the TIAs that have contingencies, and for monitoring the TIAs that have contingencies for events that may give rise to the recognition of a contingent liability or disclosure of a contingency. (Recommendation 1)
Open
In its comments on our draft report, Treasury agreed with this recommendation and stated that the recommended process improvements would increase controls over the preparation of the consolidated financial statements.
Department of the Treasury The Fiscal Assistant Secretary of the Treasury, in coordination with the working group, should develop and implement policies and procedures for determining, in coordination with applicable federal entities, in which reporting entity's financial statements to report any identified contingencies. (Recommendation 2)
Open
In its comments on our draft report, Treasury agreed with this recommendation and stated that the recommended process improvements would increase controls over the preparation of the consolidated financial statements.
Department of the Treasury The Fiscal Assistant Secretary of the Treasury should enhance the EDA process to include detailed procedures for GLID to document the information that significant component entities submitted for inclusion in the CFS that does not link directly to information reported in the entities' audited financial statements. (Recommendation 3)
Open
In its comments on our draft report, Treasury agreed with this recommendation and stated that the recommended process improvements would increase controls over the preparation of the consolidated financial statements (CFS).
Department of the Treasury The Fiscal Assistant Secretary of the Treasury should develop and implement procedures for considering amounts identified through the EDA process that do not link directly to the significant component entities' audited financial statements as part of the aggregate analysis to determine their impact on the CFS. (Recommendation 4)
Open
In its comments on our draft report, Treasury agreed with this recommendation and stated that the recommended process improvements would increase controls over the preparation of the consolidated financial statements (CFS).
Department of the Treasury The Fiscal Assistant Secretary of the Treasury should develop and implement procedures to annually determine the reliability of information used from sources other than significant component entities' audited financial statements to prepare the social insurance sections of the CFS. (Recommendation 5)
Open
In its comments on our draft report, Treasury agreed with this recommendation and stated that the recommended process improvements would increase controls over the preparation of the consolidated financial statements (CFS).
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