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Open Recommendations

Airport Financial Reporting: FAA Should Implement Controls to Improve Data Quality
GAO-26-107938
Apr 14, 2026
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3 Open Recommendations
Agency Affected Recommendation Status
Federal Aviation Administration The Administrator of FAA, either through a CATS update or other means, should implement controls to improve the quality of CATS data, such as identifying airports required to submit data, tracking submission history, and identifying errors and anomalies. (Recommendation 1)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Federal Aviation Administration The Administrator of FAA should clearly define the roles and responsibilities between headquarters and regional office staff in ensuring airports' compliance with CATS requirements, including clarifying the staff responsible for following up with airports to submit data. (Recommendation 2)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Federal Aviation Administration The Administrator of FAA should disclose on the CATS website the known limitations of CATS data, such as the number of airports that have submitted financial information out of the total that were required to do so and the fact that airport sponsors may update their data over time. (Recommendation 3)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

DOD Financial Management: Navy Needs to Fully Address Strategic Planning and Systems Migration Leading Practices
GAO-26-107119
Apr 14, 2026
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5 Open Recommendations
Agency Affected Recommendation Status
Department of the Navy The Secretary of the Navy should direct the Office of the Assistant Secretary of the Navy (Financial Management and Comptroller) and other Navy entities, as appropriate, to ensure that it identifies and follows through on an approach to collect actual performance results for its financial systems goals. (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 Navy The Secretary of the Navy should direct the Office of the Assistant Secretary of the Navy (Financial Management and Comptroller) and other Navy entities, as appropriate, to ensure that the Navy develops an enterprise roadmap to guide its audit-relevant financial system migration efforts and ensure that it develops and uses an enterprise roadmap that fully addresses leading practices. (Recommendation 2)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of the Navy The Secretary of the Navy should direct the Office of the Assistant Secretary of the Navy (Financial Management and Comptroller) and other Navy entities, as appropriate, to ensure that the Navy prioritizes its efforts to more closely monitor its audit-relevant system migrations by resuming more frequent Systems Consolidation Action Plan updates and ensuring these updates are provided to senior leadership and stakeholders. (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 Navy The Secretary of the Navy should direct the Office of the Assistant Secretary of the Navy (Financial Management and Comptroller) and other Navy entities, as appropriate, to ensure that the Navy develops and follows through with a process to track and manage issues and other action items associated with its audit-relevant system migration efforts. This process should include a mechanism to monitor identified issues and action items, evaluate the results, and remediate identified deficiencies on a timely basis. (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 Navy The Secretary of the Navy should direct the Office of the Assistant Secretary of the Navy (Financial Management and Comptroller) and other Navy entities, as appropriate, to ensure that the Navy takes steps to identify the magnitude of schedule delays to audit-relevant systems and their impact to systems that are on the critical path for achieving a clean audit opinion by the end of 2028. (Recommendation 5)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Military Installations: DOD Should Improve Natural Disaster Cost Tracking and Planning for Resilience Improvements
GAO-26-107786
Feb 23, 2026
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5 Open Recommendations
Agency Affected Recommendation Status
Department of Defense The Secretary of Defense should ensure that the Under Secretary of Defense for Acquisition and Sustainment expands the scope of data collection on the costs and effects of extreme weather and incremental change at military installations to include all types of natural disasters affecting military installations. (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 Under Secretary of Defense for Acquisition and Sustainment establishes a process to ensure the collection of complete disaster recovery cost data from installations and that installations update the data as more accurate information and estimates become available. (Recommendation 2)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of the Army The Secretary of the Army should issue guidance that clearly identifies how installations should use installation master plan resilience information when recovering from a natural disaster. (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 Navy The Secretary of the Navy should issue guidance that clearly identifies how installations should use installation master plan resilience information when recovering from a natural disaster. (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 Air Force The Secretary of the Air Force should issue guidance that clearly identifies how installations should use installation master plan resilience information when recovering from a natural disaster. (Recommendation 5)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

COVID-19 Relief: IRS Can Use Lessons Learned to Address and Prevent Improper Payments in Future Tax Programs
GAO-26-107456
Feb 10, 2026
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4 Open Recommendations
Agency Affected Recommendation Status
Internal Revenue Service The Commissioner of Internal Revenue should develop and report an improper payment estimate for ERC payments. (Recommendation 1)
Open
We will update the status of this recommendation when IRS provides its 180-day letter expected in summer 2026.
Internal Revenue Service The Commissioner of Internal Revenue should include amended employment tax returns in its modernization efforts for processing and for data capture. (Recommendation 2)
Open
We will update the status of this recommendation when IRS provides its 180-day letter expected in summer 2026.
Internal Revenue Service The Commissioner of Internal Revenue should update the public about the current status of ERC claims. (Recommendation 3)
Open
We will update the status of this recommendation when IRS provides its 180-day letter expected in summer 2026.
Internal Revenue Service The Commissioner of Internal Revenue should develop policies to ensure that—when implementing emergency employment tax relief—the agency adheres to the five principles in GAO's A Framework for Managing Improper Payments in Emergency Assistance Programs. (Recommendation 4)
Open
We will update the status of this recommendation when IRS provides its 180-day letter expected in summer 2026.
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