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Open Recommendations

DOD Financial Management: Additional Steps Needed to Guide Future Systems Transitions

GAO-24-106313
Jun 03, 2024
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14 Open Recommendations
Agency Affected Recommendation Status
Department of Defense The Secretary of Defense should ensure that the USD(C)/CFO, the DAI program, and other DOD components, as appropriate, revise the DAI standard operating procedures to include all costs when developing future DAI cost estimates. This cost estimate should document all life-cycle costs, including costs associated with bringing new user components into the DAI system. (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 USD(C)/CFO, the Marine Corps, and other DOD components, as appropriate, include all remaining effort in the schedule for the remaining tasks associated with the Marine Corps' full transition to DAI, which appropriately accounts for program complexity. This schedule should document all remaining effort needed to complete the Marine Corps' stabilization phase and transition to normal operations in DAI if the Marine Corps does not meet its planned completion date. (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 ensure that the USD(C)/CFO, the DAI program, and other DOD components, as appropriate, develop schedule estimates for future user components migrating to DAI that include all new user components' efforts, activities, and complex financial transactions, and that identify DAI's capability to process those transactions. (Recommendation 3)
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 USD(C)/CFO, the DAI program, and other DOD components, as appropriate, establish performance metrics for new user components that address all elements described by the leading practices discussed in this report. (Recommendation 4)
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 USD(C)/CFO, the Marine Corps, and other DOD components, as appropriate, establish comprehensive performance metrics for the Marine Corps' transition to DAI that address all elements described by the leading practices discussed in this report. (Recommendation 5)
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 USD(C)/CFO, the DAI program, and other DOD components, as appropriate, revise the DAI standard operating procedures for new user components migrating to DAI to include plans for post-go-live data-cleansing and quality activities. (Recommendation 6)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Financial Management: Additional Steps Needed to Improve ICE's Budget Projections and Execution

GAO-24-106550
May 15, 2024
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9 Open Recommendations
Agency Affected Recommendation Status
United States Immigration and Customs Enforcement The Director of ICE should ensure that ICE's Program Analysis and Evaluation division periodically assesses ICE's budget models. (Recommendation 1)
Open
DHS concurred with this recommendation and stated that ICE will standardize and document its process for reviewing its budget models. When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of Homeland Security The Secretary of DHS should ensure that DHS reviews ICE's budget models in accordance with its policies. (Recommendation 2)
Open
DHS concurred with this recommendation and stated that it will review all of ICE's budget models by 2026. When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
United States Immigration and Customs Enforcement The Director of ICE should ensure that OBPP verifies that ICE program offices follow ICE's policy to have spend plans in place at the beginning of the fiscal year. (Recommendation 3)
Open
DHS concurred with this recommendation and stated that ICE will develop a process to ensure ICE program offices have spend plans in place at the beginning of each fiscal year. When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
United States Immigration and Customs Enforcement The Director of ICE should clarify ICE's policies and guidance on spend plan updates to specify under what conditions program office spend plans should be updated. (Recommendation 4)
Open
DHS concurred with this recommendation and stated that ICE is updating its guidance to clarify when program offices should update their spend plans. When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
United States Immigration and Customs Enforcement The Director of ICE should ensure that OBPP verifies that ICE program offices follow ICE's policy on updating spend plans. (Recommendation 5)
Open
DHS concurred with this recommendation and stated that ICE will document responsibilities and timelines for reviewing and approving spend plans. When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
United States Immigration and Customs Enforcement The Director of ICE should ensure that OBBP verifies that the ICE-wide and program office spend plans are updated to be consistent with each other. (Recommendation 6)
Open
DHS concurred with this recommendation and stated that ICE will update its guidance to document the criteria for updating and approving spend plans. 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 Controls over Management Reviews and Information Systems Access

GAO-24-107219
May 09, 2024
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3 Open Recommendations
Agency Affected Recommendation Status
Federal Housing Finance Agency The Director of FHFA should direct the appropriate management officials to develop sufficiently detailed guidance for how FHFA personnel should review accounting information that FHFA OIG provides for inclusion in FHFA's consolidated financial statements, to detect and timely correct misstatements. (Recommendation 1)
Open
In its comments on our draft report, FHFA stated that it agreed with our recommendation and described actions it plans to take to address management reviews. FHFA stated that the estimated completion date is June 30, 2024. We will evaluate the effectiveness of FHFA's efforts on this recommendation during our audit of its fiscal year 2024 financial statements.
Federal Housing Finance Agency The Director of FHFA should direct the appropriate management officials to update existing policy for obtaining FPPS access to clearly describe (1) the process and procedures that staff should follow to request access, (2) the nature and extent of access rights appropriate for each employee's position, and (3) the documentation FHFA should maintain as evidence that the designated approving official granted the access. (Recommendation 2)
Open
In its comments on our draft report, FHFA stated that it agreed with our recommendation and described actions it plans to take to address information systems access. FHFA stated that the estimated completion date is June 30, 2024. We will evaluate the effectiveness of FHFA's efforts on this recommendation during our audit of its fiscal year 2024 financial statements.
Federal Housing Finance Agency The Director of FHFA should direct the appropriate management officials to develop monitoring procedures to reasonably assure that FHFA personnel follow existing procedures to timely remove information systems access for separated employees. (Recommendation 3)
Open
In its comments on our draft report, FHFA stated that it agreed with our recommendation and described actions it plans to take to address information systems access. FHFA stated that the estimated completion date is June 30, 2024. We will evaluate the effectiveness of FHFA's efforts on this recommendation during our audit of its fiscal year 2024 financial statements.

DOJ Grants Management: Further Steps Could Improve Efforts Taken to Address Early Grants IT Modernization Challenges

GAO-24-106501
May 09, 2024
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3 Open Recommendations
Agency Affected Recommendation Status
Department of Justice The Assistant Attorney General for the Office of Justice Programs should establish and document an approach to ensure that future organizational change management programs related to grants management include a stakeholder engagement strategy, a key element of stakeholder engagement planning. (Recommendation 1)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of Justice The Assistant Attorney General for the Office of Justice Programs should establish and document an approach to ensure that future organizational change management programs related to grants management include a stakeholder analysis, a key element of stakeholder engagement planning. (Recommendation 2)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of Justice The Assistant Attorney General for the Office of Justice Programs should establish and document an approach to ensure that future organizational change management programs related to grant management develop performance goals that are objective, measurable, and quantifiable and include a mix of intermediate and ultimate performance goals. (Recommendation 3)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.