How to Close IG, GAO or ITA Recommendations

Updated 08/29/05

ITA Management Reviews, Inspector General (IG) inspection reports or audits and General Accounting Office (GAO) studies normally include recommendations. These recommendations are considered "open" until an action is taken to implement the recommendation or it is determined that the recommendation is no longer germane. Program units "close" recommendations through completion or by documenting a change in circumstance that renders the recommendation irrelevant.

I. IF THE RECOMMENDATION IS TO BE IMPLEMENTED...

  1. Review Recommendations - Program unit staff review the recommendations and determine the appropriate course of action. It is helpful to answer the following questions: Why should we do this?; What is to be done?; Who will do it?; How will it get done?; and When will implementation start and end?
  2. Prepare Action Plan - Once these questions are answered, action to complete the recommendation can be presented to management. In the case of IG audits and MRs, answering these questions will help to prepare the action plan. (For additional information preparing an IG Audit Action Plan, refer to OOMS-8).
  3. Implement Action - When management has approved action, staff can complete action, close the recommendation and report the outcome in the semi-annual audit status updates.

II. IF THE RECOMMENDATION WILL NOT BE IMPLEMENTED...

  1. Rethink What should be Done - Recommendations should be closed when they are no longer relevant. Rethink actions when circumstances change, when it is decided that further action does not have a reasonable likelihood of success or when at alternative action is more appropriate.
  2. Revising IG Audit Action Plans (IG Audits Only) - For IG audits, complete an Exhibit 7, "Audit Resolution and Follow-up, (click for example) to be forwarded to the Office of the Inspector General after clearance through OOMS. Provide an electronic copy of a draft Exhibit 7 to OOMS. Linda Bell, OOMS, will work with you to prepare the appropriate language for submission of the Exhibit 7 to the IG.
  3. Report Changes in Circumstances (All Other Reports) - For recommendations from other reports (e.g., ITA Management Reviews, GAO Reports and IG Inspections), a recommendation can be closed by indicating why the recommendation is no longer germane in the semi-annual status report.

For additional information contact: Linda Bell at 202-482-3032 or e-mail Linda.Bell@mail.doc.gov.