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Open Recommendations

Defense Contract Audit Agency: Formal Assessment Needed to Determine Future Use of Independent Public Accountants
GAO-25-107558
May 19, 2025
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1 Open Recommendations
Agency Affected Recommendation Status
Department of Defense The Secretary of Defense should ensure that the Defense Contract Audit Agency formally assesses the future use of independent public accountants and communicates its plans to Congress. (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: 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
In its comments on our draft report, FHFA agreed with this recommendation and cited actions it will take to address it. We will follow-up with FHFA on its actions to address this recommendation during our audit of its fiscal year 2025 financial statements.
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
In its comments on our draft report, FHFA agreed with this recommendation and cited actions it will take to address it. We will follow-up with FHFA on its actions to address this recommendation during our audit of its fiscal year 2025 financial statements.
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
In its comments on our draft report, FHFA agreed with this recommendation and cited actions it will take to address it. We will follow-up with FHFA on its efforts to address this recommendation during our audit of its fiscal year 2025 financial statements.
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
In its comments on our draft report, FHFA agreed with this recommendation and cited actions it will take to address it. We will follow-up with FHFA on its efforts to address this recommendation during our audit of its fiscal year 2025 financial statements.

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
We provided a draft of our report to IRS for comment. In its comments, dated March 4, 2025, IRS agreed with this recommendation and stated that it is committed to implementing improvements to promote the highest standard of financial management, internal controls, and information technology security.
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