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Open Recommendations

VA Software Asset Management: Adherence to Leading Management Practices Needed to Achieve Intended Outcomes
GAO-26-108641
Jul 22, 2026
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18 Open Recommendations
Agency Affected Recommendation Status
Department of Veterans Affairs The Secretary of Veterans Affairs should direct the department's CIO to ensure that the Office of Information and Technology updates the eSAM program charter to identify (1) the program's components (e.g., IT projects); (2) the approach for realizing the program's benefits; (3) how the program is to manage interdependencies among the outputs of its components; (4) how the program's goals and objectives align with VA's strategic objectives; and (5) program assumptions, constraints, and dependencies. (Recommendation 1)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of Veterans Affairs The Secretary of Veterans Affairs should direct the department's CIO to ensure that the Office of Information and Technology updates (as necessary) and finalizes the draft eSAM program management plans and program roadmap. (Recommendation 2)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of Veterans Affairs The Secretary of Veterans Affairs should direct the department's CIO to ensure that the Office of Information and Technology establishes a stakeholder register for the eSAM program and regularly reviews, updates, and analyzes the register as the program progresses. (Recommendation 3)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of Veterans Affairs The Secretary of Veterans Affairs should direct the department's CIO to ensure that the Office of Information and Technology develops a detailed strategy and guidelines for stakeholder engagement on the eSAM program, including how it plans to reach agreement with stakeholders on program requirements, and shares the strategy, guidelines, and other relevant program information with stakeholders to establish common, high-level expectations for the delivery of program benefits. (Recommendation 4)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of Veterans Affairs The Secretary of Veterans Affairs should direct the department's CIO to ensure that the Office of Information and Technology requires the eSAM program to log or document its engagement with stakeholders and track stakeholder issues and concerns to help the entire program team understand stakeholder feedback. The CIO should also require the eSAM program to document this requirement in a finalized stakeholder management plan. (Recommendation 5)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of Veterans Affairs The Secretary of Veterans Affairs should direct the department's CIO to ensure that the Office of Information and Technology establishes a baseline cost estimate for the eSAM program. (Recommendation 6)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Federal Research: Agencies Should Better Manage Anticipated Publishing Cost Increases Amid Shift to Public Access
GAO-26-107738
May 21, 2026
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11 Open Recommendations
Agency Affected Recommendation Status
National Science Foundation The Director of NSF, in finalizing the public access policy, should ensure that the policy addresses: (1) the prerequisites needed to make publications publicly available by default, (2) use or re-use rights, and (3) which restrictions, such as attribution, apply to publicly accessible scholarly publications funded by the agency. (Recommendation 1)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of Agriculture The Secretary of Agriculture, in finalizing the agency's public access policy, should ensure that the policy addresses use or re-use rights for its funded scholarly publications. (Recommendation 2)
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 conduct an analysis of how the agency's research efforts and budget may be affected by expected expenditure increases resulting from its December 2024 public access plan and update the plan as appropriate. (Recommendation 3)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of Energy The Secretary of Energy should conduct an analysis of how the agency's research efforts and budget may be affected by expected expenditure increases resulting from its October 2024 public access policy and update the policy as appropriate. (Recommendation 4)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of Transportation The Secretary of Transportation should conduct an analysis of how the agency's research efforts and budget may be affected by expected expenditure increases resulting from its forthcoming public access policy and update the policy as appropriate. (Recommendation 5)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
National Aeronautics and Space Administration The Administrator of NASA should conduct an analysis of how the agency's research efforts and budget may be affected by expected expenditure increases resulting from its November 2024 public access plan and update the plan as appropriate. (Recommendation 6)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Artificial Intelligence: IRS Actions Needed to Address Skills Gaps, Information Quality, and Strategic Management
GAO-26-107522
Mar 24, 2026
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8 Open Recommendations
1 Priority
Agency Affected Recommendation Status
Internal Revenue Service The Commissioner of Internal Revenue should identify the skills the agency needs to support its use of AI and develop a plan to address any related skills gaps. (Recommendation 1)
Open
IRS agreed with this recommendation. We will update the status of this recommendation when IRS provides its 180-day letter (expected in fall 2026).
Internal Revenue Service The Commissioner of Internal Revenue should ensure IRS has a comprehensive quality assurance process for AI inventory entries, including mechanisms for documenting complete and quality information. (Recommendation 2)
Open
IRS agreed with this recommendation. We will update the status of this recommendation when IRS provides its 180-day letter (expected in fall 2026).
Internal Revenue Service The Commissioner of Internal Revenue should ensure IRS's internal guidance related to the AI inventory is comprehensive, including the job aids for AI use case owners and checklist the AI governance office uses to verify inventory entries. (Recommendation 3)
Open
IRS agreed with this recommendation. We will update the status of this recommendation when IRS provides its 180-day letter (expected in fall 2026).
Internal Revenue Service The Commissioner of Internal Revenue should ensure internal communications about AI governance clarify that all AI unclassified use cases, including contracted and sensitive law enforcement AI, are subject to AI inventory requirements, with limited exceptions. (Recommendation 4)
Open
IRS agreed with this recommendation. We will update the status of this recommendation when IRS provides its 180-day letter (expected in fall 2026).
Internal Revenue Service The Commissioner of Internal Revenue should take steps to identify all existing contracts involving AI and notify those responsible for the contracts of IRS's AI governance requirements. (Recommendation 5)
Open
IRS agreed with this recommendation. We will update the status of this recommendation when IRS provides its 180-day letter (expected in fall 2026).
Internal Revenue Service
Priority Rec.
The Commissioner of Internal Revenue should develop and implement policies to increase coordination and collaboration among business units using AI, including assessing opportunities to leverage existing resources, and avoid potential unnecessary overlap or duplication when new use cases are initiated. (Recommendation 6)
Open
IRS agreed with this recommendation. We will update the status of this recommendation when IRS provides its 180-day letter (expected in fall 2026).

Quantum Computing: Updating the National Strategy Could Promote U.S. Leadership
GAO-26-107759
Mar 18, 2026
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1 Open Recommendations
1 Priority
Agency Affected Recommendation Status
Office of Science and Technology Policy
Priority Rec.
The Director of OSTP should, in coordination with the SCQIS agencies, augment and update the national quantum strategy, which includes quantum computing, to address all the desirable characteristics of a national strategy.
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
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