Skip to main content


U.S. flag
      An official website of the United States government
              Here’s how you know
        Here’s how you knowDot gov**Official websites use .gov**
                 A **.gov** website belongs to an official government organization in the United States.
                  HTTPS**Secure .gov websites use HTTPS**
                 A **lock** (A locked padlock) or **https://** means you’ve safely connected to the .gov website. Share sensitive information only on official, secure websites. 
  Menu Close
          Enter the terms you wish to search for.
    Search
        








  
  
    

  
      

                                      About HHS
    
                        
                              
      
      
      Programs & Services
    
                        
                              
      
      
      Grants & Contracts
    
                        
                              
      
      
      Laws & Regulations Breadcrumb
    Home
                              About
                              Budget
                              HHS FY 2023 Budget in Brief
                              FY 2021 Good Accounting Obligation in Government Act Report
 Navigate to:
  HHS Family of Agencies
                                            
            
            HHS Agencies & Offices
    
                                                  
                              
            
      
      
      
      Regional Offices
    
                                                  
                                            
            
      
      
      
      Advisory Committees, Task Forces & Initiatives
    
                                                  
                              
            
      
      
      
      Organizational Chart
    
                                    
                              
            
      
      
      
      Leadership
    
                                                  
                                                    
            
      
      
      
      Budget & Performance
                                            
            
            FY 2025 Budget in Brief
    
                                                  
                                            
            
      
      
      
      FY 2025 Annual Performance Plan and Report
    
                                                  
                                            
            
      
      
      
      FY 2024 Contingency Staffing Plan
    
                                                  
                                            
            
      
      
      
      FY 2024 Budget in Brief
    
                                                  
                                            
            
      
      
      
      FY 2024 Annual Performance Plan and Report
    
                                                  
                                            
            
      
      
      
      FY 2023 Contingency Staffing Plan
    
                                                  
                                            
            
      
      
      
      FY 2023 Budget in Brief
    
                                                  
                                            
            
      
      
      
      FY 2023 Annual Performance Plan and Report
    
                                                  
                                            
            
      
      
      
      FY 2022 Contingency Staffing Plan
    
                                                  
                                            
            
      
      
      
      FY 2022 Budget in Brief
    
                                                  
                                            
            
      
      
      
      FY 2022 Annual Performance Plan and Report
    
                                                  
                                            
            
      
      
      
      FY 2021 Contingency Staffing Plan
    
                                                  
                                            
            
      
      
      
      FY 2021 Budget in Brief
    
                                                  
                                            
            
      
      
      
      FY 2021 Annual Performance Plan and Report
    
                                                  
                                            
            
      
      
      
      FY 2020 Contingency Staffing Plan
    
                                                  
                                            
            
      
      
      
      FY 2020 Budget in Brief
    
                                                  
                              
            
      
      
      
      FY 2020 Annual Performance Report
    
                                                  
                                            
            
      
      
      
      FY 2019 Contingency Staffing Plan
    
                                                  
                              
            
      
      
      
      FY 2019 Annual Performance Report
    
                                                  
                                                                  
            
      
      
      
      Strategic Plan FY 2022 - 2026
                                            
            
            Message from the Secretary
    
                                                  
                                            
            
      
      
      
      Introduction: About HHS
    
                                                  
                                            
            
      
      
      
      Overview: Strategic Plan FY 2022 - 2026
    
                                                  
                                            
            
      
      
      
      Strategic Goal 1: Protect and Strengthen Equitable Access to High Quality and Affordable Healthcare
    
                                                  
                                            
            
      
      
      
      Strategic Goal 2: Safeguard and Improve National and Global Health Conditions and Outcomes
    
                                                  
                                            
            
      
      
      
      Strategic Goal 3: Strengthen Social Well-Being, Equity, and Economic Resilience
    
                                                  
                                            
            
      
      
      
      Strategic Goal 4: Restore Trust and Accelerate Advancements in Science and Research for All
    
                                                  
                                            
            
      
      
      
      Strategic Goal 5: Advance Strategic Management to Build Trust, Transparency, and Accountability
    
                                                  
                              
            
      
      
      
      Appendix: Plan Updates
    
                                    
                                            
            
      
      
      
      News
    
                                    
                              
            
      
      
      
      I Am HHS
    
                                    
                              
            
      
      
      
      CareersText resize icon

                    




FY 2021 Good Accounting Obligation in Government Act Report








  
  
    

  
      



Executive Summary

The Good Accounting Obligation in Government Act (GAO-IG Act or “the Act”; Public Law 115-414) requires each agency to include, in its annual budget justification, a report identifying each public recommendation issued by the Government Accountability Office (GAO) and federal Offices of Inspectors General (OIG), that remains unimplemented for one year or more as of the annual budget justification submission date. In compliance with this law, the Department of Health and Human Services (HHS or the Department) developed this report listing the 850 public recommendations issued by GAO and the HHS OIG that have been open for more than one year as of September 30, 2021. Additionally, this report identifies the 237 closed, unimplemented recommendations with which HHS did not concur or did not implement due to legislative or budgetary constraints.

Background

Congress enacted the GAO-IG Act to enhance transparency into open and unimplemented public recommendations issued by the GAO and agencies’ OIG. In addition to reporting on unimplemented public recommendations over a year old, the Act requires a reconciliation between the agency records and the OIG’s Semiannual Report to Congress (SAR report). To meet the requirements of the Act, this year’s report provides the status of recommendations as of September 30, 2021.

As of September 30, 2021, HHS recognizes a total of 850 public recommendations that have been open for more than one year, i.e., issued on or before September 30, 2020. This includes 6 COVID-19 related recommendations. Of the 850 open recommendations,

HHS identified 359 open GAO recommendations issued during the period July 12, 2002 through September 30, 2020 compared to 357 open recommendations reported by GAO for this same time period. This variance (of 2 recommendations) is the result of incomplete records HHS is working to resolve.
	HHS identified 491 open HHS OIG recommendations issued during the period August 1, 2005 through September 30, 2020 which correspond to the to the 491 open recommendations in the HHS OIG Fall 2021 SAR for this same time period.For recommendations with which HHS concurred, this report provides timelines for full implementation of the planned corrective actions, as well as updates and constraints as of October 1, 2021 for the recommendations in Appendix 1: *OIG-GAO Open Recommendations.* These recommendations are considered “In Progress.” For recommendations HHS believes have been implemented, but the auditor lists as open, this report indicates the status as “Awaiting Disposition,” as these recommendations are pending auditor validation and close out. For recommendations with which HHS did not concur or did not implement due to legislative or budgetary constraints and auditors closed, this report identifies the reasons for the “Closed, Unimplemented” status in Appendix 2: *OIG-GAO Closed, Unimplemented Recommendations*.

The Department continues to make a good faith effort to implement these recommendations. In many cases, HHS determined the required action to be complete and maintains that the auditors should close the recommendation. As shown in Figure 1, of the 850 open recommendations, more than two thirds are “In Progress.” The remaining are “Awaiting Disposition” and may be closed and removed from future reports once the auditors complete their review of HHS-provided information and updates.

Pie chart showing the implementation status of all GAO and OIG public recommendations with 70.9% awaiting disposition , 29.1% in progress
Figure 1: Implementation Status of All GAO and OIG Public Recommendations

In accordance with Office of Management and Budget (OMB) Circular A-50, “Audit Follow Up”, HHS is committed to preparing prompt, responsive, and constructive corrective actions to address OIG and GAO audit report findings and recommendations.  HHS considers audit recommendation follow-up an integral part of sound stewardship. Even in the midst of the Department’s intensive response to the ongoing COVID-19 public health emergency, HHS Divisions successfully closed 158 recommendations that were over a year old in Fiscal Year 2021. Table 1 presents the changes in the number of recommendations since last year’s report.

Table 1: Number of Recommendations Over 1 Year Old by OpDiv/StaffDiv
	OpDiv
			Open at end-of-FY20
			Aged to Over 1 Year in FY21
			Closed in FY21
			Open at end-of-FY21CMS
			451
			103
			69
			485FDA
			62
			26
			24
			64IHS
			56
			23
			18
			61ACF
			29
			28
			10
			47OCIO
			37
			5
			7
			35NIH
			25
			17
			9
			33ASPR
			18
			16
			2
			32ASFR
			22
			6
			4
			24All other*
			53
			31
			15
			69HHS Total
			753
			255
			158
			850*Includes all OpDivs/StaffDivs with less than 20 open recommendations at the end of FY21.

GAO and OIG also identify top issues and recommendations (known as Priority Recommendations or Top Unimplemented Recommendations, respectively)1
 they believe could help significantly improve HHS’s program operations.  Appendix 1 provides the 216 GAO Priority Recommendations or OIG Top Unimplemented Recommendations among the open recommendations; of those 216 priority recommendations, 45 are awaiting disposition and the remaining 171 are in progress.

Read the HHS GAO-IG Act Report.


1. GAO publishes an annual report highlighting priority open recommendations for HHS. The 2021 report can be found here: GAO-21-527PR. The HHS OIG publishes an annual report identifying top unimplemented recommendations. The 2021 report can be found here: OIG’s Top Unimplemented Recommendations: Solutions to Reduce Fraud, Waste, and Abuse in HHS Programs. back to note 1

                    
  


Content created by Assistant Secretary for Financial Resources (ASFR) Content last reviewed March 28, 2022 Back to top
    Contact HHS
    
                        
                                            
      
      
      Careers
    
                        
                                            
      
      
      HHS FAQs
    
                        
                                            
      
      
      Nondiscrimination NoticeHHS Archive
    
                        
                                            
      
      
      Accessibility Statement
    
                        
                                            
      
      
      Privacy Policy
    
                        
                                            
      
      
      Viewers & PlayersBudget/Performance
    
                        
                                            
      
      
      Inspector General
    
                        
                                            
      
      
      Web Site Disclaimers
    
                        
                                            
      
      
      EEO/No Fear ActFOIA
    
                        
                                            
      
      
      The White House
    
                        
                                            
      
      
      USA.gov
    
                        
                                            
      
      
      Vulnerability Disclosure Policy
        Sign Up for Email Updates

Receive the latest updates from the Secretary, Blogs, and News Releases.

Sign Up
  HHS Headquarters
          200 Independence Avenue, S.W.
                  Washington, D.C. 20201
                  Toll Free Call Center: 1-877-696-6775​