Skip to main content

Auditing and Financial Management

Jump To:

Open Recommendations

DOD Financial Management: Action Needed to Enhance Workforce Planning
GAO-25-105286
Oct 10, 2024
Show
2 Open Recommendations
Agency Affected Recommendation Status
Department of Defense The Secretary of Defense should direct the Under Secretary of Defense (Comptroller) to coordinate with the Under Secretary of Defense for Acquisition and Sustainment, Secretaries of the military departments (Army, Air Force, and Navy) and the Director of DFAS to develop a strategy for identifying the specific functions performed by contractors supporting the financial management workforce to help identify workforce needs and to help inform future competency and capability assessments. (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 direct the Under Secretary of Defense for Personnel and Readiness to coordinate with the Director of Defense Civilian Personnel Advisory Service (DCPAS) and the Secretaries of the military departments and develop written procedures for succession planning for their financial management workforce. (Recommendation 2)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Financial Management: DOD Has Identified Benefits of Financial Statement Audits and Could Expand Its Monitoring
GAO-24-106890
Sep 24, 2024
Show
1 Open Recommendations
Agency Affected Recommendation Status
Department of Defense The Secretary of Defense should ensure that the Under Secretary of Defense (Comptroller) considers opportunities to collect and share additional information on financial and operational outcomes and lessons learned resulting from audit remediation efforts. (Recommendation 1)
Open
DOD concurred with this recommendation. When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Older Americans Act: Agencies Should Take Steps to Better Manage Fraud Risks
GAO-24-107391
Sep 17, 2024
Show
14 Open Recommendations
Agency Affected Recommendation Status
Administration for Community Living The Administrator of ACL should designate an entity to design and oversee fraud risk management activities in its Older Americans Act programs. This should include documenting the roles, responsibilities, and authorities for those leading fraud risk management activities. (Recommendation 1)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Administration for Community Living The Administrator of ACL should establish a policy for regular fraud risk assessments in its Older Americans Act programs that aligns with the leading practices in the Fraud Risk Framework. (Recommendation 2)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Administration for Community Living The Administrator of ACL should identify inherent fraud risks in its Older Americans Act programs. (Recommendation 3)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Administration for Community Living The Administrator of ACL should assess the likelihood and impact of inherent fraud risks in its Older Americans Act programs. (Recommendation 4)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Administration for Community Living The Administrator of ACL should determine a fraud risk tolerance for its Older Americans Act programs. (Recommendation 5)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Administration for Community Living The Administrator of ACL should examine the suitability of existing fraud controls and prioritize residual fraud risks in its Older Americans Act programs. (Recommendation 6)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Financial Management Systems: DHS Should Improve Plans for Addressing Its High-Risk Area and Guidance for Independent Reviews
GAO-24-106895
Jul 30, 2024
Show
2 Open Recommendations
Agency Affected Recommendation Status
Department of Homeland Security The Under Secretary for Management should ensure that the Chief Financial Officer works with the relevant DHS offices to fully incorporate performance management leading practices in its high-risk financial management area strategies and guidance. (Recommendation 1)
Open
In its comments on our draft report, DHS agreed with this recommendation and cited actions it will take to address it. We will follow-up with DHS on actions to address this recommendation.
Department of Homeland Security The Under Secretary for Management should ensure that the Director of the Office of Program Accountability and Risk Management fully incorporates key elements of effective IV&V in DHS's systems engineering guidance. (Recommendation 2)
Open
In its comments on our draft report, DHS agreed with this recommendation and cited actions it will take to address it. We will follow-up with DHS on actions to address this recommendation.
View More Recommendations

Related Pages

GAO Contacts

View More Contacts