Reports & Testimonies
GAO’s reports and testimonies give Congress, federal agencies, and the public timely, fact-based, non-partisan information that can improve government operations and save taxpayers billions of dollars.
Most Recent Reports
1 - 20 of 58679 Reports
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National Nuclear Security Administration: Progress Made Toward Fully Addressing Recommendations on Common Financial Reporting
The National Nuclear Security Administration pays contractors billions of dollars annually to run 8 sites where the agency maintains and modernizes U.S. nuclear weapons, among other things. Congress has had difficulty understanding the total cost of NNSA’s weapons programs because the contractors track and report costs in different ways. Without this information, Congress can't make informed budgetary decisions or provide effective oversight. The Department of...
Air Cargo: DOT Should Communicate Data Limitations and Identify Stakeholder Challenges
Shippers use the U.S. air cargo network to transport critical goods like life-saving medicines, electronics, and fresh produce. However, air cargo stakeholders reported that infrastructure challenges, like crowded aircraft parking areas, slowed operations and posed safety risks. The Department of Transportation is responsible for ensuring that air cargo moves safely and efficiently. But we found that DOT hasn’t communicated with air cargo stakeholders to identify...
Foreign Government Employment: Actions Needed to Clarify and Improve Processes for Military Retirees
Retired service members can work for foreign governments under certain conditions. The military services and State Department assess applications for employment, but lawmakers have expressed concern about potential conflicts of interest and national security risks. From 2019 to 2023, about 95% of these applications were approved. But interviews we conducted with U.S. officials and others indicated people were confused about whether they need to apply...
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Electric Vehicle Infrastructure: Improved Performance Management Needs to Be Part of Any Related Federal Efforts
The number of electric vehicles on the nation’s roads has grown. But wider adoption of the vehicles may be slowed because there aren’t enough chargers available across the country. Some federal programs aim to increase the number of chargers. For example, the government created a new Joint Office to help the Departments of Energy and Transportation collaborate and get federal funding to states and others...
COVID-19 Relief: Treasury Could Improve Compliance Procedures and Guidance for State and Local Fiscal Recovery Funds
Treasury awarded billions of dollars to state and local governments to help cover COVID-19 costs. But thousands of those recipients missed deadlines for reporting how they spent funds. And over 1,000 of them never submitted a report. Treasury issued notices and reached out via newsletters, webinars, and more. But reporting was still inconsistent. Treasury can recoup money from recipients that don’t comply with reporting requirements...
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Defense Health Care: Information Needed to Improve Monitoring of Military Personnel Staffing at Medical Facilities
According to the Defense Department, its medical facilities have been chronically understaffed in recent years. Military medical staffing declined by about 16% from FYs 2015-23. Facility management has transitioned from the military departments to the Defense Health Agency. This produced a complex management structure and exacerbated staffing challenges. To address the challenges, in 2024, the agency and the departments improved management with a collaborative approach...
Financial Company Bankruptcies: Regulators Continued Efforts to Improve the Resolvability of Large Firms
The 2007-2009 financial crisis led some to question the adequacy of the Bankruptcy Code for reorganizing or liquidating large, complex financial institutions. Reforms passed after the crisis require us to report periodically on this issue. This is our sixth report on this topic. The Federal Reserve and Federal Deposit Insurance Corporation now review banks’ bankruptcy plans to identify weaknesses and provide feedback. In recent years...
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Sarbanes-Oxley Act: Compliance Costs Are Higher for Larger Companies but More Burdensome for Smaller Ones
The Sarbanes-Oxley Act was enacted in 2002 to improve the reliability of public company financial reporting and auditing. But complying with the law can be expensive. Later amendments sought to reduce such costs for smaller companies, including by exempting them from certain requirements. Information on compliance costs can be hard to isolate from broader costs. But generally, compliance costs were higher for larger companies and...
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Taxpayer Experience: IRS Should Fully Establish Its Approach for Using Evidence to Assess Service Improvement Results
IRS has struggled to improve how taxpayers experience IRS services. The Inflation Reduction Act provided funding to improve IRS operations, including these services. We found that IRS was implementing a strategy to improve taxpayer services that included more than 150 projects. Such projects were intended to improve live assistance, online services, and more. But IRS hadn’t decided how to assess whether these projects improved the...
Information Technology: Agencies Need to Plan for Modernizing Critical Decades-Old Legacy Systems
The government spends over $100 billion on IT each year. Most of that is used to operate and maintain existing systems, including aging "legacy" systems that are costly to maintain and vulnerable to hackers. We identified 11 of the most critical federal legacy systems at agencies like Health and Human Services and Treasury. Three agencies had documented modernization plans for their systems that included all...
Federal Employees Health Benefits Program: OPM Should Take Timely Action to Mitigate Persistent Fraud Risks
The Federal Employees Health Benefit program is the largest employer-sponsored health insurance program in the country. It provides benefits to more than 8 million federal employees and others at a total cost of about $70 billion in 2024. The Office of Personnel Management administers the FEHB program and is responsible for fraud risk management. OPM has taken steps to combat fraud, such as conducting fraud...
Watershed Dams: Better Program Management Would Improve Safety
The U.S. Department of Agriculture helped build almost 12,000 watershed dams throughout the U.S. These dams control flooding and prevent damage to communities. However, age-related deterioration and other factors have raised concerns about their safety. USDA monitors how project sponsors (typically local governments) operate and maintain the dams. It also funds dam rehabilitation. We found USDA’s approach has been inconsistent and key information on dams—such...
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Homeland Security: Office of Intelligence and Analysis Should Improve Strategic Oversight of Intelligence Enterprise
The Department of Homeland Security’s Office of Intelligence and Analysis leads the department’s “Intelligence Enterprise”—which includes relevant offices within DHS components such as Immigration and Customs Enforcement and the Federal Protective Service. The office performs strategic oversight and helps ensure DHS components coordinate their intelligence and related activities. But we found that the office hasn’t consistently completed some of its oversight tasks. For example, it...
Military Compensation: Clearer Guidance Needed for Timely Reimbursement of Moving Expenses
Periodic moves are a regular part of life for active-duty military members. DOD reimburses them for move costs but sometimes the payments are late. Delayed payments, especially move reimbursements, have been cited as a financial stressor associated with suicide risk. Our review of 3 years of Army and Marine Corps data found: The Army was late (taking more than its 30-day standard) with 7% of...
Puerto Rico: Fiscal Conditions Have Improved but Risks Remain
We testified on Puerto Rico’s fiscal and economic conditions before the House Committee on Natural Resources, Subcommittee on Indian and Insular Affairs. Our testimony is based primarily on the following report: U.S. Territories: Public Debt and Economic Outlook – 2025 Update. A photo of the U.S. Capitol with the worlds "GAO Testimony to Congress" superimposed over it.
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STEM Education: Selected Federal Initiatives, Challenges, and Approaches to Supporting Rural Populations
Some rural school districts struggle to provide science, technology, engineering, and mathematics (STEM) education. Many face challenges attracting certified teachers, accessing materials, and busing students to field trips far away. Yet some rural districts have found innovative ways to share resources, connect STEM lessons to local environments, and help students explore related careers. For example, some have teamed up with university research centers or nonprofits...