Reports & Testimonies

Airport service workers perform jobs both outside and inside airport terminals, like loading bags on planes, selling food, and cleaning. Government surveys show that these workers were generally better off economically than workers in the same jobs in other industries. About 7% of airport service workers lived below the poverty line compared to 15% of workers in the same jobs in all other industries. But...

The Export-Import Bank's mission is to support U.S. jobs by facilitating U.S. exports through loans, loan guarantees, and insurance. According to its policy, the Bank generally cannot finance defense goods and services unless they are nonlethal and primarily used for civilian rather than military purposes. The Bank monitors these "dual-use" items to ensure they are used mostly for civilian purposes. We report each year on...

Pipe tobacco and some large cigars are taxed at lower rates than cigarettes, roll-your-own tobacco, and small cigars. As a result, the federal government is not collecting the revenue it would if taxes were the same for these smoking tobacco products. For example, the government could raise at least an additional $1.5 billion over 5 years if tax rates for pipe tobacco and roll-your-own tobacco...

The federal government spends more than $100 billion annually on information technology. In 2017, the Office of Management and Budget started requiring agencies to adopt a framework to improve insights into IT spending and address longstanding challenges with transparency. While costs to implement the framework continue to mount, OMB's lack of action and guidance over the last 8 years has led to substantial delays. We...

The Financial Audit Manual (FAM) presents a methodology for performing financial statement audits of federal entities in accordance with professional standards. It is a tool for enhancing accountability over taxpayer-provided resources. This August 2025 revision replaces Financial Audit Manual, Volume 3 (July 2024 version) and contains the Federal Financial Reporting Checklist. The FAM’s other volumes are: Volume 1: the audit methodology Volume 2: detailed implementation...

This Q&A discusses how people are put on the U.S. terrorist watchlist and redress options for those who say they were mistakenly added. Federal agencies use the list to share information about people who may pose terrorist threats. People may be added if they are—or are associated with—known or suspected terrorists. But people may also be misidentified as someone else who is on the list...

Each year, thousands of federal employees change their legal name for reasons including marriage, divorce, or personal preference. We looked at the process for federal employees to make this change and whether selected agencies followed Office of Personnel Management guidance. We found that while these agencies have procedures in place to handle name changes, employees still found the process challenging because they didn’t have clear...

Companies or people may choose to offset their emissions of carbon dioxide and other greenhouse gases by purchasing carbon credits through voluntary carbon markets. The credits are generated from projects meant to reduce or remove emissions, such as planting forests. However, stakeholders have raised concerns about whether carbon credits produce the environmental benefits they claim. Overall, the federal government plays a small role in such...

Tenant screening, rent setting, advertising, and other rental housing activities are increasingly done with digital tools. These may include algorithms and artificial intelligence—raising concerns about potential discrimination and more. We examined the benefits and risks of these tools and federal oversight of them. For example, using facial recognition technology for apartment building access can offer security, but poses privacy risks. Federal agencies have done some...

Natural disasters can disrupt local drinking water and wastewater services. The Environmental Protection Agency, Federal Emergency Management Agency, and U.S. Department of Agriculture have given billions in grants and loans to make community water infrastructure more resilient. But rural, low-income, and other vulnerable communities struggle to get access to this funding. Agencies have taken some steps to address this but could do more. Also, maps...

Adopting a child can be expensive, but many taxpayers can claim a credit for adoption on their taxes. In some cases, taxpayers can get the full credit even if they didn’t pay that much in qualified expenses. We found that IRS’s messages about the credit are not clear or consistent. Also, IRS doesn’t reach out to key adoption stakeholders, such as state adoption agencies, with...

In this final comprehensive COVID-19 report, we provided updates to our work regarding the impact of the pandemic on public health, the economy, and federal spending. Our work on the COVID-19 pandemic has produced over 200 reports and 484 recommendations to the Congress and federal agencies. More than half of the recommendations have been implemented. This body of work has yielded at least $43.9 billion...

Burning waste outside emits toxins into the air that can be harmful. The military burned waste in Vietnam. Many worry that the toxins released have led to long-term health problems. The Department of Veterans Affairs hasn’t researched whether there is a link between Vietnam veterans’ health issues and exposure. VA’s reviews of available data haven’t indicated that exposure was a major contributor. VA said additional...

In recent years, some shoppers have noticed they’re paying the same or more for a smaller amount of their favorite household products—known as “shrinkflation.” For example, a pint of ice cream (16 fluid oz.) might now be 14 fluid oz. Subtle package changes can make it hard to detect. While shrinkflation increases prices, its effect on inflation is small because most spending is on things...

Federal employee whistleblowers can help fight fraud, waste, and abuse, so laws protect them from retaliation, such as demotion and firing. For Department of Veterans Affairs employees, the Office of Special Counsel—an independent agency—and an office within VA both investigate retaliation against whistleblowers. But VA doesn’t track all actions taken to protect whistleblowers after retaliation. This incomplete record makes it hard to determine if the...