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Open Recommendations

Data Act: Quality of Data Submissions Has Improved but Further Action Is Needed to Disclose Known Data Limitations

GAO-20-75
Nov 08, 2019
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2 Open Recommendations
Agency Affected Recommendation Status
Department of the Treasury The Secretary of the Treasury should ensure that information about the 90-day delay for displaying DOD procurement data on USAspending.gov is transparently communicated to users of the site. Approaches for doing this could include prominently displaying this information on the DOD agency profile page, in the unreported data section, and in search results that include DOD data. (Recommendation 1)
Open

Recommendation status is Open.

When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of the Treasury The Secretary of the Treasury should ensure that information regarding how the Primary Place of Performance Address for Medicare payment data are reported is transparently communicated to the users of USAspending.gov. (Recommendation 2)
Open

Recommendation status is Open.

When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Federal Financial Management: Substantial Progress Made since the CFO Act of 1990 and Preliminary Observations on Opportunities for Enhancement

GAO-20-203T
Oct 30, 2019
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1 Open Recommendations
Agency Affected Recommendation Status
Other GAO obtained comments from OMB, the Department of the Treasury, and the Office of Personnel Management and has incorporated their comments as appropriate. As GAO finalizes its work for issuance next year, it will consider feedback on its work in making recommendations related to the opportunities for enhancement, as appropriate.
Open

Recommendation status is Open.

When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Head Start: Action Needed to Enhance Program Oversight and Mitigate Significant Fraud and Improper Payment Risks

GAO-19-519
Oct 02, 2019
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6 Open Recommendations
Agency Affected Recommendation Status
Office of Head Start The Director of OHS should perform a fraud risk assessment for the Head Start program, to include assessing the likelihood and impact of fraud risks it faces. (Recommendation 1)
Open

Recommendation status is Open.

When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Office of Head Start As part of the fraud risk assessment for the Head Start program, the Director of OHS should explore options for additional risk-based monitoring of the program, including covert testing. (Recommendation 2)
Open

Recommendation status is Open.

When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Office of Head Start The Director of OHS should establish procedures to monitor and evaluate OHS's new internal workflows for monitoring reviews, to include establishing a baseline to measure the effect of these workflows and identify and address any problems impeding the effective implementation of new workflows to ensure timeliness goals for monitoring reviews are met. (Recommendation 3)
Open

Recommendation status is Open.

When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Office of Head Start The Director of OHS should adopt a risk-based approach for using attendance records to verify the reliability of the enrollment data OHS uses to ensure grantees serve the number of families for which they are funded, such as during OHS's monitoring reviews. (Recommendation 4)
Open

Recommendation status is Open.

When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Office of Head Start The Director of OHS should provide program-wide guidance on when a student's slot should be considered vacant due to absenteeism. (Recommendation 5)
Open

Recommendation status is Open.

When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Office of Head Start The Director of OHS should develop and implement a method for grantees to document attendance and services under EHS pregnancy programs. (Recommendation 6)
Open

Recommendation status is Open.

When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Management Report: Improvements Needed in Controls over the Processes Used to Prepare the U.S. Consolidated Financial Statements

GAO-19-624
Sep 04, 2019
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4 Open Recommendations
Agency Affected Recommendation Status
Department of the Treasury The Secretary of the Treasury should ensure that the Fiscal Assistant Secretary develops and implements procedures to enhance Treasury's processes for reasonably assuring that the <i>Financial Report</i> includes disclosures required by new federal accounting standards, such as conducting an appropriate level of analysis to determine whether disclosures are needed, consulting with technical experts, and including additional details on these requirements in its financial reporting disclosure checklists. (Recommendation 1)
Open

Recommendation status is Open.

Treasury concurred with this recommendation. Treasury agreed that new processes and procedures would enhance its internal controls over the processes used to prepare the CFS. Treasury stated that it implemented process improvements that addressed this recommendation, which resulted from our review of the draft fiscal year 2018 Financial Report, prior to the publication of the final report. In our report, we acknowledged that Treasury addressed the need for certain additional disclosures related to new federal accounting standards in the final fiscal year 2018 Financial Report. However, addressing the specific issues we identified in the draft fiscal year 2018 Financial Report does not fully address our recommendation and Treasury did not provide sufficient documentation supporting its efforts to develop and implement or enhance procedures or other steps to reasonably assure that the Financial Report is complete and accurate related to this area. We will continue to monitor Treasury's effort to address this recommendation.
Department of the Treasury The Secretary of the Treasury should ensure that the Fiscal Assistant Secretary enhances existing procedures for Treasury management to perform additional reviews for restatements, reclassifications, and adjustments to beginning net position to reasonably assure that they are properly supported and accurately reported. (Recommendation 2)
Open

Recommendation status is Open.

Treasury concurred with this recommendation. Treasury agreed that new processes and procedures would enhance its internal controls over the processes used to prepare the CFS. Treasury also stated that it implemented process improvements that addressed this recommendation, which resulted from our review of the draft fiscal year 2018 Financial Report, prior to the publication of the final report. In our report, we acknowledged that Treasury addressed inconsistencies related to restatements, reclassifications, and adjustments to beginning net position in the final fiscal year 2018 Financial Report. However, addressing the specific issues we identified in the draft fiscal year 2018 Financial Report does not fully address our recommendation and Treasury did not provide sufficient documentation supporting its efforts to develop and implement or enhance procedures or other steps to reasonably assure that the Financial Report is complete and accurate related to this area. We will continue to monitor Treasury's efforts to address this recommendation.
Department of the Treasury The Secretary of the Treasury should ensure that the Fiscal Assistant Secretary develops and implements steps to reasonably assure that restatements, reclassifications, and adjustments to beginning net position are consistently reported in the <i>Financial Report</i>, such as developing a tool that identifies all affected financial statement line items and note disclosures. (Recommendation 3)
Open

Recommendation status is Open.

Treasury concurred with this recommendation. Treasury agreed that new processes and procedures would enhance its internal controls over the processes used to prepare the CFS. Treasury also stated that it implemented process improvements that addressed this recommendation, which resulted from our review of the draft fiscal year 2018 Financial Report, prior to the publication of the final report. In our report, we acknowledged that Treasury addressed the inconsistencies related to restatements, reclassifications, and adjustments to beginning net position in the final fiscal year 2018 Financial Report. However, addressing the specific issues we identified in the draft fiscal year 2018 Financial Report does not fully address our recommendation and Treasury did not provide sufficient documentation supporting its efforts to develop and implement or enhance procedures or other steps to reasonably assure that the Financial Report is complete and accurate related to this area. We will continue to monitor Treasury's efforts to address this recommendation.
Department of the Treasury The Secretary of the Treasury should ensure that the Fiscal Assistant Secretary, working in coordination with the Controller of OMB, establishes effective processes and procedures to reasonably assure that appropriate information regarding legal contingency losses is reported in the CFS. (Recommendation 4)
Open

Recommendation status is Open.

Treasury agreed and stated that it will work on addressing this recommendation. OMB generally agreed with our draft report and Treasury's written response. OMB noted that the current administration is committed to continuing to work with Treasury and federal agencies to achieve sound financial management across the federal government. We will continue to monitor Treasury's efforts to address this recommendation.