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 623 Reports posted in the last 12 months.
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Nonprofit Drug Companies: Information on Funding, Drug Types, Challenges, and Reported Effect
Nonprofit drug companies in the U.S. aim to lower drug prices or ease shortages. They are supported by donations and revenue from sales and set their prices at a level to cover their expenses. Three of the 7 companies we reviewed currently have products on the market, including surgical injections and a nasal spray to reverse drug overdoses. One uses long-term purchasing contracts with hospitals...
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Federal Housing Finance Agency: Improvements Needed in Certain Internal Controls over Financial Reporting
Each year, we audit the Federal Housing Finance Agency's financial statements. During our 2024 audit, we found that FHFA doesn't have sufficient guidance to determine and review its accounts payable accruals—expenses incurred but not yet paid. Also, FHFA lacks guidance for communicating between its accounting office and business units. This guidance is necessary to ensure that the accounting office has the information it needs to...
Fishery Disaster Assistance: Process is Changing, but Challenges Remain to Improve Timeliness and Communication
Disasters like hurricanes and oil spills can affect fisheries and communities and may result in lost revenue or jobs. When a fishery disaster occurs, eligible entities such as states or Tribes may request assistance from the National Marine Fisheries Service. We found the agency generally took 3 years to disburse funds for some of the 111 requests it received since 2014. The agency is altering...
Human Genomic Data: HHS Could Better Track Use of Foreign Testing Entities and Strengthen Oversight of Security Measures
Research on the human genome—the complete set of a person's DNA—has led to better health care and has many potential benefits. The Department of Health and Human Services has led key research, including a project to create a repository of the genomes of 1 million Americans. Its policy is to responsibly share such data with researchers. But intelligence agencies warn that misuse of U.S. genomic...
Federal Workforce: Current and Potential Alternatives for Locality Pay Methodology
Federal employees work across the country—and may make different salaries than their local nonfederal counterparts. To help align federal workers' salaries with their local areas, Congress authorized an annual "locality pay adjustment" starting in 1994. In 2023, 60% of federal employees received a locality pay increase. Even with adjustments over the years, a pay gap persists. Changing how the gap is calculated could make it...
Federal Civilian Firefighters: DOD Should Take Action to Address Long-Standing Staffing Gaps
Department of Defense civilian firefighters are a first line of defense when catastrophes threaten DOD installations. But DOD has experienced long-standing staffing issues within this workforce. From FY 2019-2023, DOD employed fewer civilian firefighters than authorized—i.e., below the minimum staffing level required for safe operations. DOD identified causes of its staffing gaps, such as competition from local fire departments that may offer better pay and...
Civil Monetary Penalties: Federal Agencies' Compliance with the 2024 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. 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. We...
Smart Cities: Technologies and Policy Options to Enhance Services and Transparency
Cities across the nation are using "smart city" technologies like traffic cameras and gunshot detectors to improve public services. In this technology assessment, we looked at their use in transportation and law enforcement. Experts and city officials reported multiple benefits. For example, Houston uses cameras and Bluetooth sensors to measure traffic flow and adjust signal timing. Other cities use license plate readers to find stolen...
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Infrastructure Grants: Status of Funding to Tribes, States, Localities, and Territories as of December 31, 2024
The Infrastructure Investment and Jobs Act made $711.8 billion available for grants to Tribes, states, localities, and territories. The grants are intended to support transportation, clean energy and power, broadband, and other infrastructure projects. Fifteen federal agencies reported they got funds to award to Tribes, states, localities, and territories. The Department of Transportation got 74% of these funds. Agencies can't use some of the grant...
Cybersecurity: DHS Implemented a Grant Program to Enable State, Local, Tribal, and Territorial Governments to Improve Security
Cyberattacks on state and local IT systems—like school computing networks and locally owned utilities—are on the rise. A grant program from the Department of Homeland Security provides funding to state, local, tribal, and territorial governments to address cybersecurity risks. We looked at how these governments plan to use their portions of the $172 million in grant money. Their projects include upgrading computer equipment, engaging cybersecurity...
SUPPLEMENTAL MATERIAL FOR GAO-25-106471: Employment Outcomes and Views of Former Subminimum Wage Workers
Federal law lets some employers pay people with disabilities less than minimum wage. Some states stopped allowing this. We looked at 2 states to find out what happened next. The states could track what happened to about 1,000 people. Almost half got new jobs. This is an "Easy Read" version of our report. Easy Read is a way some groups make their written information easier...
Subminimum Wage Program: Employment Outcomes and Views of Former Workers in Two States
We also published an " Easy Read" version of this report. Easy Read is a way of making written information easier to understand. We published the Easy Read version to make our report more accessible to certain people with autism and other intellectual and developmental disabilities. Employers that hold a certificate from the Department of Labor can pay people with disabilities less than the federal...
DOD Financial Management: Accelerated Timelines Needed to Address Long-standing Issues and Fraud Risk
DOD's financial management and business systems modernization has been on our High Risk List since 1995. We testified that, while DOD has taken steps to address this issue, it needs to do more in areas like action plans and demonstrating results. Additionally, the full extent of fraud affecting DOD is unknown, so we've expanded this High Risk area to include fraud risk management. Finally, DOD...
VA Nursing Home Care: Opportunities Remain to Enhance Oversight of State Veterans Homes
Many veterans rely on nursing home care to help meet their health needs. In FY 2023, the Department of Veterans Affairs paid about $1.5 billion for veteran nursing home care provided in state veterans homes. VA provides funding and inspects these homes to ensure compliance with VA quality standards. We made 4 recommendations in our November 2022 report to help VA oversee these homes. We...
Fiscal Year 2026 Budget Request: U.S. Government Accountability Office
In fiscal year 2024, GAO's work yielded $67.5 billion in financial benefits, a return of about $76 for every dollar invested in GAO. Our average return on investment for the past 6 years is $123 to $1. In this testimony before the Senate Subcommittee on Legislative Branch Appropriations, U.S. Comptroller General Gene L. Dodaro discusses GAO's FY 2026 budget request. Our budget request will enable...
Cyber Diplomacy: The Bureau of Cyberspace and Digital Policy's Efforts to Advance U.S. Interests
As trade, communication, and infrastructure grow more dependent on cyberspace and digital technology, the nation has new opportunities but also faces more foreign cyber threats. The Department of State created the Bureau of Cybersecurity and Digital Policy to advance U.S. interests in cyberspace. We testified before the House Foreign Affairs Subcommittee on Europe about the evolution of State's cyber efforts and our prior work on...
Inflation Reduction Act: Opportunities Exist to Help Ensure GSA Programs Achieve Intended Results
The General Services Administration owns more than 1,500 buildings that have been identified as a major source of the federal government's greenhouse gas emissions and energy and water use. GSA developed criteria to select projects that would use federal funds received in 2022 to reduce the environmental impacts of those buildings. But it didn't develop a framework for spending some of that $3.4 billion in...
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Broadband Programs: Agencies Need to Further Improve Their Data Quality and Coordination Efforts
Broadband internet is increasingly essential, but millions of Americans don't have access. Congress has provided billions in funding to deploy broadband infrastructure to serve these people. The Federal Communications Commission collects data to identify unserved areas. While the FCC has developed procedures to verify the data, it needs to do more to ensure that the data is complete, accurate, and reliable. The FCC and other...