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 58146 Reports
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Public Health: Leading Practices Could Help Guide HHS Reform Efforts to Address Risk and Improve Preparedness
Health and Human Services leads and coordinates the federal government's preparedness for and response to public health emergencies. This testimony discusses our work over the past decade, which identified ongoing, systemic problems with HHS's performance in this role. These problems affected the nation's response to past emergencies, such as COVID-19. We have identified leading practices HHS agencies, such as the Centers for Disease Control and...
Missile Defense: DOD Needs to Improve Oversight of System Sustainment and Readiness
DOD's Missile Defense Agency develops systems to detect attacks and track, intercept, and destroy missiles in flight. MDA shares responsibility for operating and maintaining these systems with the military services. This shared sustainment responsibility can be difficult when MDA and the services have different priorities for different parts of the system. DOD doesn't have a specific entity that oversees sustainment decisions for the whole system...
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Veterans Employment: GI Bill Benefits Can Help Lead to Outdoor Recreation Careers
Many veterans leave military service with wilderness survival and related skills that can translate into careers in outdoor recreation, such as park ranger. Veterans can build on these skills by using the GI Bill from the Department of Veterans Affairs towards degrees in environmental science, forestry, and related disciplines, as well as other specialized job training (e.g., mountain climbing instructor). Federal agencies, like the Forestry...
The Nation's Fiscal Health: Action Needed to Address Projected Unsustainable Debt Levels
This testimony discusses our work on the nation's unsustainable fiscal path, the fiscal risks of debt limit impasses, and what Congress could do to address these challenges. For example: Large annual budget deficits drive debt growth as spending exceeds revenue Interest costs make up a larger share of total spending as overall debt and interest rates increase over the long-term Delays in raising or suspending...
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GPS Modernization: Space Force Should Reassess Requirements for Satellites and Handheld Devices
DOD has worked for years to upgrade GPS with a military-specific signal known as M-code. DOD plans to have the needed ground, space, and user equipment ready soon. But it's unclear whether the current constellation of 24 satellites will meet some users' accuracy needs. Having 3 more satellites could help, but DOD may not be able to keep all 27 available consistently over the next...
Audit Recommendations: Opportunities for Agencies to Improve GAO-IG Act Reports
GAO and federal agencies' inspectors general make recommendations that could save money or improve public services. But agencies don't always implement them. Agencies must report on unimplemented recommendations with their annual budget justification. Most of the agencies we reviewed did so, but the level of detail they provided varied—possibly because they were confused by the reporting requirements. The Office of Management and Budget offers guidance...
DNA Collections: CBP is Collecting Samples from Individuals in Custody, but Needs Better Data for Program Oversight [Reissued with revisions on Jun. 5, 2023]
Federal law enforcement agencies must collect DNA samples from certain detained noncitizens and people who are arrested, facing criminal charges, or convicted of crimes. The FBI sends DNA test kits to such agencies upon request. In fiscal year 2022, Customs and Border Protection collected samples from about 37% of the 1.7 million people it encountered. But the agency doesn't know whether this covers all the...
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Priority Open Recommendations: Department of Energy
Each year, we make more than 1,000 recommendations to help the federal government save money, address issues on our High Risk List, and significantly improve government operations. This letter to the U.S. Department of Energy outlines 30 open recommendations that it should prioritize. For example, the U.S. electricity grid faces risks from climate change, and we recommended that DOE implement a department-wide strategy to improve...
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NASA: Assessments of Major Projects
NASA plans to invest over $83 billion in its major projects to continue exploring Earth, the moon, and the solar system. This is our 15th annual assessment of these projects. In the last year, NASA decreased its total project "overruns"—when costs incurred are more than budgeted—by almost $5 billion. The agency's largest, most complex projects have the biggest impact on these overruns. A key factor...
Tax Enforcement: IRS Could Better Manage Alternative Dispute Resolution Programs to Maximize Benefits
The IRS's alternative dispute resolution programs—which use an IRS mediator to resolve tax disputes between taxpayers and the agency—may be faster and less costly than its traditional appeals process. But the use of these programs fell by more than 65% between FYs 2013-2022, and the IRS doesn't have enough data to understand why. For instance, the IRS doesn't collect data on how often it rejects...
Information Technology: DHS Needs to Continue Addressing Critical Legacy Systems
We testified about the Department of Homeland Security's attempts to update its aging IT systems. These legacy systems can be costly to maintain and vulnerable to hackers. We recommended in 2019 that DHS develop a modernization plan for one of its most critical legacy systems. DHS did so in February 2022, and included milestones in the plan to replace this system and remove outdated hardware...
Child Care: Observations on States' Use of COVID-19 Pandemic-Related Funding
During the pandemic, Congress provided more than $52 billion in supplemental funding to help keep child care providers in business and ensure that low-income families could still access care. In this testimony, we discuss our work on how states used those funds, e.g., waiving family co-payments and increasing payments to care providers. States are still spending the money, and a full picture of its impact...
Environmental Sustainability: DOD Should Identify Workforce Capacity Needed to Achieve Goals
In FY 2021, the Department of Defense used three times as much energy as all other federal agencies combined. President Biden issued an executive order in December 2021 requiring federal agencies to reduce greenhouse gas emissions, energy and water use, and waste. DOD is working to comply with this executive order. For instance, it is increasing funding for key energy conservation projects. However, we found...
Zoonotic Diseases: Federal Actions Needed to Improve Surveillance and Better Assess Human Health Risks Posed by Wildlife
There are more than 200 known zoonotic diseases—those caused by pathogens that spread between animals and humans. Domestically, zoonotic disease risks can come from U.S. wildlife and animals imported from abroad. While federal agencies are developing a surveillance system to detect zoonotic diseases in U.S. wildlife, they could also do more to improve collaboration—including sharing information on emerging diseases. Some of the federal regulations on...
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Priority Open Recommendations: Office of Management and Budget
Each year, we make more than 1,000 recommendations to help the federal government save money, address issues on our High Risk List, and significantly improve government operations. This letter to the Office of Management and Budget (OMB) outlines 40 open recommendations that it should prioritize. For example, we made 11 recommendations to help OMB create a federal program inventory that would help the public better...
F-35 Joint Strike Fighter: More Actions Needed to Explain Cost Growth and Support Engine Modernization Decision
The Department of Defense's most expensive weapon system—the F-35 aircraft—is now more than a decade behind schedule and $183 billion over original cost estimates. This program is weighing options to upgrade its engine and cooling system. But it hasn't taken some important steps, such as fully assessing the costs and technical risks of the different options. DOD also doesn't plan to manage the upgrades as...
Priority Open Recommendations: Department of Veterans Affairs
Each year, we make more than 1,000 recommendations to help the federal government save money, address issues on our High Risk List, and significantly improve government operations. This letter to the Department of Veterans Affairs outlines 29 open recommendations that it should prioritize. For example, we recommended that VA revise its guidance so that it uses funds for health care services more efficiently. VA implemented...
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Management Report: Improvements Needed in IRS's Financial Reporting and Information System Controls
Each year, we audit the financial statements of the IRS and issue opinions regarding these statements and related internal controls (i.e., processes in place to ensure the proper authorization and recording of transactions). Our FY 2022 audit identified new issues related to IT systems, tax refunds, and safeguarding assets. For example, IRS did not adequately correct certain tax return errors according to its own procedures...
Science & Tech Spotlight: Directed Energy Weapons
Directed energy weapons—such as lasers—use energy fired at the speed of light. These weapons can produce force that ranges from deterrent, to damaging, to destructive. Many countries, including the U.S., are researching their use. Because they use energy instead of bullets or missiles, directed energy weapons could be less expensive per shot and have virtually unlimited firing power. However, the long-term health effects of these...
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Bank Regulation: Preliminary Review of Agency Actions Related to March 2023 Bank Failures
This testimony before the U.S. House of Representatives discusses our review of the March 2023 bank failures of Silicon Valley Bank and Signature Bank. Risky business strategies, weak risk management practices, and weak liquidity drove the failures. Both banks grew rapidly from 2019-2021—which can signal risk. Further, the growth was fueled heavily by deposits that weren't federally insured. Federal regulators raised concerns about these risks...