I am a consultant specializing in technology-related services. Future work means "Work that should be completed in the future" For example, when the iphone was released future work consisted of add video messaging, add copy/paste functionality.
Recommendations are your/your company's recommendations (which will probably include prioritizing future work). For example:
1. Implement copy/paste functionality within 3 months as it is the most requested feature for the iphone
2. Configure iphone software to work with Verizon by end of Q2 as there are many potential customers who use Verizon.
Let me know if this helps.