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Auditing and Financial Management

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Open Recommendations

Improper Payments: Agency Reporting of Payment Integrity Information
GAO-25-107552
Jan 23, 2025
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1 Open Recommendations
Agency Affected Recommendation Status
Office of Management and Budget We recommend that the Director of the Office of Management and Budget clarify that agencies found noncompliant with PIIA criteria should state explicitly in their annual financial statements that agency plans to come into compliance are available on PaymentAccuracy.gov, or otherwise directly communicate such plans to the appropriate congressional committees. (Recommendation 1)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Single Audits: Interior and Treasury Need to Improve Their Oversight of COVID-19 Relief Funds Provided to Tribal Entities
GAO-25-106741
Nov 07, 2024
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3 Open Recommendations
Agency Affected Recommendation Status
Department of the Treasury The Secretary of the Treasury should develop and implement procedures to identify tribal recipients that did not submit required single audit reports when due and follow up with those recipients. (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 Interior The Secretary of the Interior should develop and implement procedures for tracking the implementation of corrective action plans, including tracking repeat single audit findings, to ensure that tribal recipients take appropriate and timely action to correct single audit findings. (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 Treasury The Secretary of the Treasury should develop and implement procedures to use metrics to improve the effectiveness of Treasury's process for following up on audit findings, including developing baselines and targets, tracking the implementation of corrective action plans, and sharing the metrics with OCA's Chief Operating Officer. (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: Action Needed to Enhance Workforce Planning
GAO-25-105286
Oct 10, 2024
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2 Open Recommendations
Agency Affected Recommendation Status
Department of Defense The Secretary of Defense should direct the Under Secretary of Defense (Comptroller) to coordinate with the Under Secretary of Defense for Acquisition and Sustainment, Secretaries of the military departments (Army, Air Force, and Navy) and the Director of DFAS to develop a strategy for identifying the specific functions performed by contractors supporting the financial management workforce to help identify workforce needs and to help inform future competency and capability assessments. (Recommendation 1)
Open
In its comments on our draft report, DOD did not agree with the recommendation and stated the Office of the Under Secretary of Defense (Comptroller) (OUSD(C)) does not dictate nor require a specific number of full-time equivalent contract personnel, with specific skillsets, for each separate contract. That determination is made by the respective contractor and based off the desired outcome the requirement owner is seeking within the scope of the contract. However, we maintain that OUSD(C), the military departments, and DFAS should know what specific financial management functions contractor personnel are performing and what skills are required to perform these functions in order to conduct a comprehensive workforce needs assessment. Therefore, our recommendation was modified to clarify our intent and allow DOD the necessary latitude to implement it in a way that helps improve its financial management workforce, which is particularly important as DOD works to remediate audit issues and work toward obtaining a clean opinion on its financial statements. We will follow-up with DOD on actions to address this recommendation.
Department of Defense The Secretary of Defense should direct the Under Secretary of Defense for Personnel and Readiness to coordinate with the Director of Defense Civilian Personnel Advisory Service (DCPAS) and the Secretaries of the military departments and develop written procedures for succession planning for their financial management workforce. (Recommendation 2)
Open
In its comments on our draft report, DOD agreed with this recommendation, but requested it be directed to the Defense Civilian Personnel Advisory Service (DCPAS), which is responsible for developing and implementing written succession planning procedures. We will follow-up with DOD on actions to address this recommendation.

Financial Management: DOD Has Identified Benefits of Financial Statement Audits and Could Expand Its Monitoring
GAO-24-106890
Sep 24, 2024
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1 Open Recommendations
Agency Affected Recommendation Status
Department of Defense The Secretary of Defense should ensure that the Under Secretary of Defense (Comptroller) considers opportunities to collect and share additional information on financial and operational outcomes and lessons learned resulting from audit remediation efforts. (Recommendation 1)
Open
DOD concurred with this recommendation. When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
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