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
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DOD Intelligence: Actions Needed to Strengthen Program Oversight and Manage Risks
The Department of Defense has an independent office responsible for overseeing DOD's intelligence activities and ensuring that they comply with federal law and agency directives. From 2017-2022, the oversight office recommended hundreds of improvements to DOD's intelligence community. But the office hasn't monitored whether all these recommendations have been implemented. Also, the oversight office has stopped inspecting individual offices and agencies and has shifted to...
Commonwealth of the Northern Mariana Islands: Greater Transparency Could Improve Worker Ratio Reports
The Commonwealth of the Northern Mariana Islands is a U.S. territory in the Pacific. In this Q&A report, we review its worker data and reporting from 2018-2022. U.S. workers made up at least half of employed workers U.S. workers comprised a greater portion of employed workers in 2022 than in 2018 During this time, the economy declined due to a typhoon, COVID-19, and the closure...
K-12 Education: DOD Has Taken Steps to Support Students Affected by Problematic Sexual Behaviors, but Challenges Remain
The Department of Defense school system collects detailed information about reported unwanted sexual behaviors—from inappropriate touching to sexual assault—among its more than 66,000 students. However, some students involved in such incidents may not be getting the support they need, such as mental health counseling. The military's Family Advocacy Program is charged with responding to these incidents, but only military dependents are eligible for most of...
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Online Extremism: More Complete Information Needed about Hate Crimes that Occur on the Internet
Substantial numbers of internet users have experienced online hate in recent years, according to studies we reviewed. Research and government reports have shown associations between online hate and hate crimes. For example, a peer-reviewed study linked uncivil internet comments with hate crimes against Asians in some U.S. cities during the pandemic. The Department of Justice collects hate crime data from law enforcement agencies. DOJ also...
Tax Compliance: Opportunities Exist to Improve IRS High-Income/High-Wealth Audits
In 2020, to address a decline in audit rates for the highest-income taxpayers, the Department of the Treasury directed IRS to audit at least 8% of tax returns filed by individuals with income of $10 million or more. While IRS has increased the number of these audits, IRS still needs to assess its: Research efforts to understand the complexity of high-income returns Audit selection models...
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Military Spouse Employment: Part-Time Workforce Characteristics and Perspectives
For spouses of military service members, finding or keeping a job is a top concern. This Q&A report examines the demographics, employment experiences, and well-being of military spouses who worked part time. Of approximately 270,000 military spouses who were employed, about a third worked part time in 2021, based on our estimates from DOD data. Military spouses we interviewed said they worked part time because...
Veterans Affairs: Improvements Needed in Estimating Funding for Potential Future Health Emergencies
Veterans Affairs received about $36.7 billion in supplemental funds for its COVID-19 pandemic response. VA used the funds to support services at VA medical facilities and for new efforts like expanding IT infrastructure for telehealth services. At the pandemic's start, the Veterans Health Administration requested funds to continue operations. But VHA didn't have the tools to develop a base estimate of potential costs for an...
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Surface Transportation Threats: Better Communication with Stakeholders Needed about the Security Clearance Process
The U.S. surface transportation system—which includes public transportation, railroads, and pipelines—has been a target for cyberattacks and other threats. To protect it, the Department of Homeland Security shares information about threats with companies and other entities that own or run parts of the system. In some circumstances, entities need security clearances to see classified information. DHS officials and stakeholders we interviewed had different understandings about...
Artificial Intelligence: Fully Implementing Key Practices Could Help DHS Ensure Responsible Use for Cybersecurity
While responsible use of artificial intelligence can improve security, irresponsible use may pose risks. We looked at what the Department of Homeland Security is doing to ensure responsible use of its AI for cybersecurity. DHS created a public inventory of "AI use cases"—how it uses AI. But DHS doesn't verify whether each case is correctly characterized as AI. Of the 2 cybersecurity cases in the...
Homelessness: Barriers to Obtaining ID and Assistance Provided to Help Gain Access
People experiencing homelessness may need ID to secure jobs, stable housing, and federal benefits. But, they may not have the money, supporting documents, or residential address they need to get an ID. State efforts to address these barriers include offering reduced-fee IDs. Federal efforts include funding local homelessness assistance providers who can help people get documents or pay for ID applications. Further, public housing agencies...
Department of Homeland Security: Additional Actions Needed to Improve Oversight of Joint Task Forces
From 2015 to 2020, the Department of Homeland Security ran 3 intradepartmental task forces. Joint task forces allow DHS to coordinate its agencies to combat complex threats like drug smuggling and terrorism. DHS ended two of them in 2020; one remains active. In 2022, Congress began requiring DHS to report why it has started or ended a task force. But as of November 2023, DHS...
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Disaster Assistance: Information on the 2021 Condominium Collapse in Surfside, Florida
The partial collapse of a 12-story beachfront condo in Florida was one of the deadliest structural disasters in American history—killing 98 people and injuring many more. This Q&A report looks at the federal response. FEMA coordinated response and recovery efforts, including assistance for survivors and victims' families. The National Institute of Standards and Technology is investigating the technical cause of the collapse and plans to...
Defense Health Care: DOD Should Monitor Urgent Referrals to Civilian Behavioral Health Providers to Ensure Timely Care
DOD aims to provide behavioral health care to active-duty service members at its military treatment facilities, but it has also needed to make referrals to civilian providers to meet demand. DOD generally monitors the timeliness of appointments, and is working to fill provider vacancies at its facilities. But it hasn't monitored how long it takes to get appointments with civilian providers after an urgent referral...
Private Debt Collection Program: IRS Could Improve Results and Better Promote Equitable Outcomes for Taxpayers
Under the Private Debt Collection Program, the IRS contracts with private collection agencies to collect certain taxes that haven't been paid. Most of the individual and business taxpayers that IRS assigns to this program owe $5k or less. The IRS should evaluate potential equity disparities in this program, such as unintended and unwarranted differences in collection referrals by race, sex, or location. However, the IRS...
Federal Hiring: USA Staffing System Supports Hiring Needs, but Actions Are Needed to Strengthen Training and Program Management
Many federal agencies use the Office of Personnel Management's USA Staffing system to assess job candidates and onboard new hires. OPM provides initial training and ongoing technical and cybersecurity support. Human capital professionals at several agencies told us they were satisfied with the system. Agencies give their staff agency-specific training and guidance. Some IRS and National Park Service system users expressed concern about the timing...
Bureau of Prisons: Additional Actions Needed to Improve Restrictive Housing Practices
As of October 2023, the Bureau of Prisons was housing about 8% of its prison population in restrictive housing, also known as "solitary confinement." In some cases, this includes isolating people in cells for up to 23 hours per day. Two prior studies have given the Bureau recommendations on how to improve its restrictive housing practices. However, it hasn't implemented a number of these recommendations—such...
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Drug Safety: FDA Has Faced Persistent Challenges Overseeing Foreign Drug Manufacturing
This testimony discusses our long-standing concerns about the Food and Drug Administration's oversight of the global pharmaceutical supply chain—an issue on our High Risk List since 2009. More than 50% of drug manufacturers supplying the U.S. market are overseas. FDA inspections of manufacturers are critical for drug safety and effectiveness. But pandemic disruptions and staff shortages led to a backlog of foreign manufacturers needing inspection...
Coast Guard: Better Feedback Collection and Information Could Enhance Housing Program
Many Coast Guard stations are near vacation destinations or in remote areas—which can make it hard for Coast Guard service members to find affordable housing. Service members told us they've had issues finding annual rentals in some vacation areas dominated by seasonal rentals. And in remote areas, like parts of Alaska, adequate housing can mean a long commute. The Coast Guard hasn't conducted a service-wide...
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Government Auditing Standards 2024 Revision
Auditors around the world use our Yellow Book— Government Auditing Standards —to perform effective government audits. We maintain the Yellow Book and stay on top of domestic and international auditing standards. This update enhances how audit organizations manage audit quality. Effective quality management can reasonably assure an audit organization that its people, audits, and reports adhere to professional standards and applicable laws. Another updated area...
Cybersecurity: National Cyber Director Needs to Take Additional Actions to Implement an Effective Strategy
Cyberattacks threaten federal information systems and the nation's critical infrastructure. The Office of the National Cyber Director leads national cyber policy and strategy. The Office has a plan to implement the White House's National Cybersecurity Strategy . As of January 2024, the strategy and plan provide a good foundation, but the Office still needs to include more details in the plan to ensure that the...