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...
- 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?
- 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).
- 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...
- 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.
- 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.
- 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.