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 58093 Reports
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401(k) Retirement Plans: Department of Labor Should Update Guidance on Target Date Funds
Target date funds are a 401(k) option that allocate assets based on when participants plan to retire. These funds put more in higher risk investments when participants are younger and shift to lower risk investments as they approach retirement. We found that funds closer to the target date varied more in investment performance and risk compared to funds further from the target date. The Department...
China: Managing the Economic Relationship Requires Balancing Benefits and Risks
China is a major economic partner of the U.S. but engages in unfair trade practices. These practices include trade in illicit goods, use of forced labor, and theft of sensitive technologies—which can all harm the U.S. economy. As China's economic power grows, federal agencies can act to better protect the economy. This Snapshot report summarizes steps policymakers can take to further improve federal efforts to...
IT Modernization: Census Bureau Needs Reliable Cost and Schedule Estimates
While the 2030 Decennial Census is still years away, keeping the Census Bureau's IT systems modernized is critical to its mission. The Bureau has begun 4 modernization programs for systems that collect, process, and disseminate data, but hasn't fully implemented leading practices for managing requirements, cost, and schedule. Without reliable estimates, the Bureau increases its risk of cost overruns and unmet performance targets. The Bureau...
Navy Readiness: Actions Needed to Improve the Reliability and Management of Ship Crewing Data
The Navy has historically assigned fewer crewmembers to ships than are required to operate them safely. Such crewing shortfalls contributed to fatal Navy surface ship collisions in 2017. The Navy uses data—called "fill" and "fit" metrics—to measure its crewing target levels and monitor personnel readiness. Fill metrics measure the number of personnel on a ship. Fit metrics measure the skills, experience, and specialties of personnel...
Ukraine: Lessons from Other Conflicts Can Improve the Results of U.S. Recovery Assistance
Despite the ongoing war, the U.S. has begun to provide recovery assistance to Ukraine. Our prior work illustrates lessons to enhance effectiveness. For example, U.S. assistance strategies should define objectives and estimate costs. In Iraq, worsening security led to delays and increased project costs, emphasizing the need to revise timelines and cost estimates to reflect security changes As another example, establishing accountability mechanisms can increase...
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National Mediation Board: Agency Should Take Steps to Regularly Update Its Plans and Policies and Ensure Staff Receive Necessary Training
The National Mediation Board, a federal agency, helps railroads and airlines resolve labor disputes to avoid work stoppages and prevent disruptions to interstate commerce. We found that this agency has had challenges keeping important plans and policies current. For example, despite vacancies in nearly a third of its positions and almost half its staff eligible for retirement within 5 years, the agency had no process...
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IRS Financial Reporting: Improvements Needed in Information System and Other Controls
Each year, we audit the IRS's financial statements and issue opinions regarding these statements and related internal controls (i.e., processes in place to ensure the proper authorization and recording of transactions). In our FY 2023 audit we identified new issues related to how IRS manages the security, access, and configuration of its IT systems. For example, IRS did not consistently create a plan of action...
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Financial Literacy: Better Outcome Reporting Could Facilitate Oversight of Programs for Older Adults and People with Disabilities
Older adults and people with disabilities can generally be vulnerable to financial distress, so it's important to help them understand and manage their finances. We found 24 examples of federal financial literacy programs for these groups, such as a curriculum for teaching older adults about scams and financial information for people with disabilities. A federal commission coordinates federal financial literacy efforts—but its reports aren't clear...
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Federal Maritime Commission: Improved Use of Data on Shippers' Complaints Could Enhance Oversight
During COVID-19 , high demand for cargo space disrupted the maritime shipping industry. Some companies that ship hazardous items raised concerns that ship operators prioritized consumer goods over their cargo, which is often less valuable. The Federal Maritime Commission investigates complaints about shipping practices. We found: Hazmat companies rarely filed complaints, partially due to not understanding the complaint process FMC doesn't collect specific data on...
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Biometric Identification Technologies: Considerations to Address Information Gaps and Other Stakeholder Concerns
Biometric identification technologies—such as facial recognition and fingerprinting—can affect underserved communities, including low-income and minority communities. We interviewed academics, advocacy groups, and technology experts to find out how. They gave us examples of positive effects, e.g., improving communities' access to public services, and negative effects, e.g., subjecting communities to unnecessary surveillance. There's still a lot to learn about how these technologies perform in the real...
Single Audits: Improving Federal Audit Clearinghouse Information and Usability Could Strengthen Federal Award Oversight
Federal award amounts distributed to recipients have increased substantially since the onset of the COVID-19 pandemic. If an award recipient spends $750,000 or more in federal funds in a year, it must undergo an audit of its award spending. The results of this "single audit" must be submitted to the Federal Audit Clearinghouse, which is maintained by the General Services Administration. We found issues with...
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Consumer Financial Protection Bureau: Overview of Mission, Structure, and GAO Oversight
The Consumer Financial Protection Bureau plays an important role in protecting people from unfair, deceptive, and abusive financial practices. This statement for the Congressional Record discusses our CFPB oversight work. Each year since 2011, we've audited and issued an opinion on CFPB's financial statements and related internal controls (e.g., processes to reasonably assure that transactions are properly authorized and recorded). We've found that statements were...
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Electronic Health Records: DOD Has Deployed New System but Challenges Remain
DOD provides crucial health care services to millions of service members, retirees, and their families. DOD has been working to modernize how it handles patients' electronic health records and has deployed a new electronic records system to its health care facilities. In 2022, DOD began conducting an annual survey of user satisfaction with this new system. User satisfaction rates have improved over the past 2...
Military Justice: Quality Data Needed to Improve Oversight of Navy and Marine Corps Disciplinary Measures
The Navy and the Marine Corps may impose punishments—such as extra duties or loss of pay—against service members for minor offenses. Commanding officers at sea may discipline service members via the "vessel exception" that prohibits service members from refusing punishment by demanding a trial. The Navy and the Marine Corps report data on these punishments. But data on use of the "vessel exception" may be...
Federal Food Purchases: Buying from Small Businesses and Local Sources
This Q&A report discusses federal food purchases for places like schools and military bases. The Agricultural Marketing Service and Defense Logistics Agency are the two largest federal purchasers, awarding billions of dollars in contracts annually to procure food. The agencies are generally required to buy domestic food—but they aren't required to buy locally grown food. Agency documentation suggests that they both attempt to source, or...
Medicaid: COVID-19 Vaccination Data Access and Strategies Used to Improve Immunization Rates
Medicaid needs to ensure that its beneficiaries receive COVID-19 vaccines to prevent hospitalizations and deaths. But during the public health emergency, COVID-19 vaccines were provided to the public for free, and not by state Medicaid programs. Consequently, Medicaid didn't always know which of its beneficiaries had received the vaccines. We reviewed 6 state Medicaid programs and found that 4 of them got vaccination data on...
Discretionary Grants: DOT Should Improve Clarity and Transparency of Program Management
The nation's people and freight depend on an aging transportation system to keep moving. The Department of Transportation administers billions of dollars in competitive grants to improve it. As the cost of transportation repairs exceeds the available funding, this Snapshot highlights the importance of using this money wisely. But we previously found that DOT's processes for reviewing grant applications and making award decisions wasn't documented...
Civil Monetary Penalties: Federal Agencies' Compliance with the 2023 Annual Inflation Adjustment Requirements
When enforcing regulations, federal agencies use fines to hold violators accountable and to deter future violations. But if agencies don't regularly adjust these fines for inflation, they may become less effective deterrents. Congress enacted the Federal Civil Penalties Inflation Adjustment Act of 1990 partly to address this issue. In 2015, Congress amended the act to require GAO to annually review agencies' compliance with certain provisions...
Public Health Preparedness: Mpox Response Highlights Need for HHS to Address Recurring Challenges
Health and Human Services was initially charged with coordinating the federal response to a 2022 global outbreak of mpox—a smallpox-related virus. State and local jurisdictions cited challenges in the federal response such as difficulty accessing and using vaccines and tests, which may have led to unnecessary suffering. We added HHS's leadership and coordination of public health emergencies to our High Risk List earlier in 2022...