U.S. GAO - Corps of Engineers

Recent Reports

Southwest Border: Award and Management of Barrier Construction Contracts

Published: Jul 18, 2023.

Publicly Released: Jul 18, 2023.

Tracking the Funds: Specific Fiscal Year 2022 Provisions for U.S. Army Corps of Engineers

Published: Sep 29, 2022.

Publicly Released: Sep 29, 2022.

Coastal Navigation: Authorized Purposes of Jetties, Breakwaters, and Other Structures Can Impact Corps' Maintenance and Repair

Published: Jun 16, 2022.

Publicly Released: Jun 16, 2022.

Army Corps of Engineers: Workforce Planning Follows Most Leading Practices but Could Be Enhanced with Additional Actions

Published: Dec 09, 2021.

Publicly Released: Dec 09, 2021.

Federal Lands and Waters: Information on Agency Spending for Outdoor Recreation Is Limited

Published: Jul 21, 2021.

Publicly Released: Jul 21, 2021.

Southwest Border: Schedule Considerations Drove Army Corps of Engineers' Approaches to Awarding Construction Contracts through 2020

Published: Jun 17, 2021.

Publicly Released: Jun 17, 2021.

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Open Recommendations (1 total)

Disaster Response: Agencies Should Assess Contracting Workforce Needs and Purchase Card Fraud Risk

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1 Open Recommendations

Agency Affected	Recommendation	Status
Corps of Engineers	The Secretary of the Army should ensure that the Commanding General of the Army Corps of Engineers updates its fraud risk profile for the purchase card program to include an assessment of how, if at all, the risk profile differs for purchase card use in support of disaster response. (Recommendation 4)	Open – Partially Addressed The Department of Defense (DOD) agreed with this recommendation. In October 2020, DOD stated that the U.S. Army Corps of Engineers (USACE) Director of Contracting will work with the Headquarters USACE National Internal Control Program Manager to enhance USACE's fraud risk profile during the 2022 Risk Management and Internal Control Program (RMICP) cycle. DOD stated that the enhanced fraud risk profile will document how, if at all, the USACE risk profile for purchase card use differs in support of disaster response. In December 2021, the USACE Director of Contracting emailed USACE district-level staff stating that RMICP risk profiles should consider both fraud risk for normal purchase card use and fraud risk for purchase card use in support of disaster response. In addition, the Director of Contracting requested that staff verify that the local USACE Internal Control Administrator and Contracting Chief include these two separate risk items on RMICP risk profiles. In June 2022, USACE issued guidance for the upcoming RMCIP cycle, including an updated template for the development of USACE's fraud risk profile, which includes purchase card use in contingency operations. In May 2023, USACE provided an updated fraud risk profile based on the RMCIP guidance for fiscal year 2022. The risk profile identified inherent risks to the government purchase card program more broadly and for disaster response activities. However, the profile did not identify the specific risks associated with purchase card use in a disaster response environment. GAO will continue to monitor USACE's progress in addressing this recommendation.

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