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Single Audits: Improving Federal Audit Clearinghouse Information and Usability Could Strengthen Federal Award Oversight
GAO-24-106173
Apr 22, 2024
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13 Open Recommendations
Agency Affected Recommendation Status
Office of Management and Budget The Director of OMB should work with GSA and agency key management single audit liaisons to develop a strategy to use FAC data to identify government-wide risks to federal award funds, such as single audit reports that contain findings that are severe or have remained unresolved for multiple years. This strategy should include steps to analyze and respond to significant risks identified. (Recommendation 10)
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, after consultation with federal agencies, implement the government-wide single audit quality review by naming a federal agency to lead the review as required by the Uniform Guidance. (Recommendation 4)
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 ensure that each of the federal agencies responsible for single audit oversight (cognizant and oversight agencies for audit) collects and reports to GSA a list of the recipients of its federal awards that should have submitted a single audit report for audit year 2023 and did not. (Recommendation 5)
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 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.
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.

Bureau of Indian Education: Improved Oversight of Schools' COVID-19 Spending is Needed
GAO-24-105451
Mar 27, 2024
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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
BIE agreed with this recommendation. The agency plans to review controls to ensure staff consistently follow agency standard procedures when BIE grantees do not submit single audit reports in a timely way. We will monitor the agency's efforts to implement this recommendation.
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
BIE agreed with this recommendation and stated that it began taking steps to address it. Specifically, BIE is updating the school monitoring checklist and initiating the process to revise the monitoring handbook to reflect COVID spending. BIE officials said they plan to take additional steps-such as informing staff of these changes and reporting to schools the results of monitoring COVID spending-and they anticipate implementing this recommendation by August 2024. We are encouraged by these initial steps and will monitor the agency's progress in completing them.
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)
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BIE agreed with this recommendation and identified actions it has begun taking to address it. For example, BIE is undertaking efforts to research, draft and implement a comprehensive Strategic Workforce Plan that will include its fiscal workforce review. They expect to complete the Plan by September 2025. We will monitor BIE's actions to complete this effort.
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
BIE agreed with this recommendation and stated that BIA's Office of the Chief Financial Officer, with BIE staff input, is implementing significant revisions to the Purchase Card Program Policies. The revised policies require an online monthly statement review and approval process. The on-line system provides reports for monitoring and oversight of purchase card activity. As BIA improves these policies, BIE will ensure its continued compliance with Interior and BIA policies. We will monitor BIE's efforts to address this recommendation.

Grants: AmeriCorps Should Take Multiple Actions to Better Manage Fraud Risks
GAO-24-106564
Mar 13, 2024
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10 Open Recommendations
Agency Affected Recommendation Status
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.
AmeriCorps The Chief Executive Officer of AmeriCorps should fully consider the effect of existing antifraud controls in mitigating the likelihood and impact of inherent fraud risks as part of future fraud risk assessments. (Recommendation 5)
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 update the agency's fraud risk profile with information from elements of a fraud risk assessment process that align with the leading practices in the Fraud Risk Framework. (Recommendation 6)
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
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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.
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