Skip to main content

Auditing and Financial Management

Jump To:

Recent Reports

View More Reports

Open Recommendations

Single Audits: Improving Federal Audit Clearinghouse Information and Usability Could Strengthen Federal Award Oversight
GAO-24-106173
Apr 22, 2024
Show
13 Open Recommendations
Agency Affected Recommendation Status
Office of Management and Budget The Director of OMB should work with the Administrator of GSA to establish formal guidance implementing an annual process for each of the federal agencies to collect and report to GSA a list of its federal award recipients that should have submitted a single audit report and did not and to then communicate the guidance to federal agencies for single audits in 2024 and beyond. (Recommendation 6)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Office of Management and Budget The Director of OMB should work with the Administrator of GSA to develop a method for determining federal award recipients that did not submit a single audit report but should have based on their combined funds received from multiple federal agencies and communicate this method to federal awarding agencies. (Recommendation 7)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
General Services Administration The Administrator of GSA should, upon consulting with professional audit organizations, provide additional training to auditors and recipients to help ensure that they complete FAC data collection forms accurately, completely, and consistent with the audit report. (Recommendation 8)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Congress Congress should consider amending the Single Audit Act to require the Director of OMB to initiate a government-wide single audit quality review at a regular interval, such as the 6 years that the Uniform Guidance recommends. (Matter for Consideration 1)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Office of Management and Budget The Director of OMB should consult with federal agencies, CIGIE, and relevant OIGs to discuss methods to help ensure that single audit report reviewers are verifying that the information in a single audit report aligns with the summary information entered on the FAC data collection form. These methods could include adding a procedure to conduct a final quality check in CIGIE's Guide for Desk Reviews of Single Audit Reports. (Recommendation 9)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Congress Congress should consider amending the Single Audit Act to require the Director of OMB to submit a report on the findings from each government-wide single audit quality review to the appropriate committees of Congress. (Matter for Consideration 2)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Bureau of Indian Education: Improved Oversight of Schools' COVID-19 Spending is Needed
GAO-24-105451
Mar 27, 2024
Show
4 Open Recommendations
Agency Affected Recommendation Status
Bureau of Indian Education The Director of BIE should establish controls to ensure that staff consistently follow agency standard procedures when schools and other BIE grantees do not submit timely single audit reports. (Recommendation 1)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Bureau of Indian Education The Director of BIE should establish controls to ensure staff document their monitoring of high-risk schools' COVID spending and consistently report whether schools followed agency requirements for using these funds. (Recommendation 2)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Bureau of Indian Education The Director of BIE should update its strategic workforce plan to build its capacity to conduct all annual fiscal reviews of schools that are designated as high risk, as required by its policy. (Recommendation 3)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Bureau of Indian Education The Director of BIE should work with BIA to establish controls to ensure that BIE staff responsible for monitoring purchase card activity at BIE-operated schools consistently use Interior's required monitoring tool and procedures. (Recommendation 4)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Grants: AmeriCorps Should Take Multiple Actions to Better Manage Fraud Risks
GAO-24-106564
Mar 13, 2024
Show
10 Open Recommendations
Agency Affected Recommendation Status
AmeriCorps The Chief Executive Officer of AmeriCorps should include the benefits and costs of collecting data on volunteers and all subgrants as it explores the feasibility of antifraud data analytics. (Recommendation 9)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
AmeriCorps The Chief Executive Officer of AmeriCorps should include the anticipated effects of its systems modernization efforts as it explores the feasibility of antifraud data analytics. (Recommendation 10)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
AmeriCorps The Chief Executive Officer of AmeriCorps should establish a process to plan regular fraud risk assessments in its grant programs that align with leading practices in the Fraud Risk Framework. (Recommendation 1)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
AmeriCorps The Chief Executive Officer of AmeriCorps should require future fraud risk assessments in its grant programs to identify specific inherent fraud risks. (Recommendation 2)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
AmeriCorps The Chief Executive Officer of AmeriCorps should assess the likelihood and impact of inherent fraud risks as part of future fraud risk assessments. (Recommendation 3)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
AmeriCorps The Chief Executive Officer of AmeriCorps should align the fraud risk tolerance in future fraud risk assessments with the agency's risk appetite statement. (Recommendation 4)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Environmental Cleanup: DOD Should Communicate Future Costs for Red Hill Remediation and Closure
GAO-24-106185
Feb 14, 2024
Show
1 Open Recommendations
Agency Affected Recommendation Status
Department of Defense The Secretary of Defense should expand the information available to Congress regarding the agency's fiscal exposure related to the Red Hill Bulk Fuel Facility by clearly identifying anticipated costs for defueling, remediating, and closing Red Hill in supplemental reports or other budget materials, updating the information as more is learned. (Recommendation 1)
Open
In its comments on our draft report, DOD agreed with this recommendation and discussed planned implementation steps. Specifically, as planned site assessments are completed and closure and remediation plans receive regulatory approval, estimable cost projections will be incorporated and communicated through the normal budget process. The action that DOD described, if implemented effectively, would address our recommendation.
View More Recommendations

Related Pages