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.

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Status of Open GAO Recommendations Made to the Director of National Intelligence

GAO-23-106892
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Every year, when federal agencies implement our recommendations, it leads to billions of dollars in savings and thousands of other improvements across government. Among the 98 recommendations we made to the Office of the Director of National Intelligence from FY 2011 to 2023, 63 have yet to be fully implemented. These recommendations address contracting, human capital, enterprise management, personnel security, and infrastructure. We have identified...

Tracking the Funds: Specific Fiscal Year 2023 Provisions for the Office of National Drug Control Policy

GAO-23-106859
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As part of FY23 appropriations, Members of Congress could request to designate a certain amount of federal funding for specific projects in their communities. While agencies often have discretion over how they award funds, Congress has directed them to distribute these funds to designated recipients. We're tracking these funds to help ensure transparency. The Office of National Drug Control Policy's FY23 appropriations included nearly $10.5...

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Tracking the Funds: Specific FY 2023 Provisions for Federal Agencies

GAO-23-106561
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As part of FY 2023 appropriations, Members of Congress could request to designate a certain amount of funding for specific projects in their communities. While agencies often have discretion over how they award funds, Congress has directed them to distribute these funds to the designated recipients. We're tracking these funds to help ensure transparency. FY 2023 appropriations included about $15.3 billion for 7,234 projects. This...

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Federal Real Property: Preliminary Results Show that Increased Telework and Longstanding Challenges Led to Underutilized Federal Buildings

GAO-23-107060
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The federal government's office spaces cost billions every year to lease, operate, and maintain. Even before the pandemic, agencies struggled to determine how much office space they needed. In this testimony for the Senate, we discuss the 21.4 million square feet of usable office space—conference rooms, team rooms, and offices—in the headquarters buildings of 24 agencies. During 3 weeks in January, February, and March 2023...

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U.S. Postal Service: Better Incorporating Leading Practices for Project Management Could Benefit Strategic Plan Implementation [Reissued with revisions on Sept. 19, 2023]

GAO-23-105297
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The U.S. Postal Service has been on our High Risk List since 2009 due to ongoing financial woes. To help address its financial condition, and improve service, USPS developed a 10-year strategic plan that touches on all parts of its operations. USPS is implementing its ambitious plan through more than 100 ongoing projects. We reviewed USPS implementation policies to see how well they incorporated GAO...

COVID-19: U.S. Territory Experiences Could Inform Future Federal Relief

GAO-23-106050
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U.S. territories—American Samoa, the Commonwealth of the Northern Mariana Islands, Guam, Puerto Rico, and the U.S. Virgin Islands—received more than $32 billion in COVID-19 relief funds through over 100 programs. Territory government officials said they funded key priorities, but some programs were easier to use than others because: Territory governments already knew how to administer and report on pre-existing programs Some agencies provided more support...

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Federal Buildings: Capital Access and Market Options Are Key Challenges Facing GSA's Sustainability Efforts

GAO-23-105905
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The 8,600 buildings that the General Services Administration owns or leases for federal agencies consume a lot of energy and emit a significant amount of greenhouse gases. In 2021, an executive order set new long-term federal sustainability goals. In response, GSA updated its practices to further promote buildings' energy efficiency and reduce their emissions—but GSA officials said it will be hard to meet these goals...

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Priority Open Recommendations: Securities and Exchange Commission

GAO-23-106419
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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 Securities and Exchange Commission outlines one open recommendation that it should prioritize. For example, recent bankruptcies and fraud involving blockchain -related products and services—e.g., cryptocurrencies—raised concerns about consumer risk. SEC and the other...

Priority Open Recommendations: Office of the Comptroller of the Currency

GAO-23-106940
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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 the Comptroller of the Currency outlines 2 open recommendations to prioritize. For example, OCC should work with other federal banking regulators to communicate appropriate uses of alternative data sources—such as rent...

Priority Open Recommendations: Federal Deposit Insurance Corporation

GAO-23-106417
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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 Federal Deposit Insurance Corporation outlines 2 open recommendations that it should prioritize. For example, FDIC should work with other federal banking regulators to communicate appropriate uses of alternative data sources—such as rent or utility...

Priority Open Recommendations: Board of Governors of the Federal Reserve System

GAO-23-106418
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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 Federal Reserve outlines 4 open recommendations to prioritize. For example, the Federal Reserve should work with other federal banking regulators to communicate appropriate uses of alternative data sources—such as rent or utility payments—in...

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Priority Open Recommendations: Internal Revenue Service

GAO-23-106470
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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 IRS outlines 24 open recommendations that it should prioritize. For example, IRS could improve taxpayer services by modernizing its refund status-tracking tool, setting specific performance goals for the taxpayer experience, and giving taxpayers estimated...

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GSA Commercial Platforms Program: Opportunities Exist to Improve Implementation

GAO-23-106128
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The General Services Administration developed an "online marketplace program" to make it easier for federal agencies to buy commercially available products like office supplies. Agencies are increasingly participating in this marketplace, and have reported that buying items is easy and saves time and money. We found areas where this program could improve. For example, the Small Business Act requires agencies to set goals to purchase...

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Open Matters for Congressional Consideration: Action Can Produce Billions of Dollars in Financial and Other Benefits for the Nation

GAO-23-106837
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Since 2000, we've recommended that Congress consider more than 1,100 ways to address problems that we identified. Of those, 218 remain open as of June 2023. To help Congress, we've catalogued the open matters in this report. Addressing them can lead to significant benefits. For example, in 2015, we found that when hospitals acquired physician practices, physician services were used more in hospital settings. Because...

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Capitol Attack: Federal Agencies Identified Some Threats, but Did Not Fully Process and Share Information Prior to January 6, 2021 [Reissued with revisions on Jul. 21, 2023]

GAO-23-106625
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As part of our comprehensive look at the events of January 6, 2021, we examined how federal agencies identified potential threats, and how they used this information to prepare for and respond to the Capitol attack. We found that all 10 federal agencies that we examined identified potential threats of violence before January 6, but some agencies either didn't follow their established policies or procedures...

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Priority Open Recommendations: Department of the Treasury

GAO-23-106469
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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 Treasury outlines 33 open recommendations that it should prioritize. Many of these recommendations focus on long-standing issues with financial reporting and controls. For example, we made 2 recommendations that would improve oversight over billions...

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Federal Real Property: Preliminary Results Show Federal Buildings Remain Underutilized Due to Longstanding Challenges and Increased Telework

GAO-23-106200
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The federal government's office spaces cost billions every year to lease, operate, and maintain. Even before the pandemic, agencies struggled to determine how much office space they actually needed. In this testimony, we discuss the 21.5 million square feet of usable office space—conference rooms, team rooms, and offices—in the headquarters buildings of 24 agencies. During 3 weeks in January, February, and March of this year...

A Framework for Managing Improper Payments in Emergency Assistance Programs

GAO-23-105876
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Payment errors, including those resulting from fraud, can plague federal assistance programs—especially for emergencies like COVID-19 and hurricanes. Our oversight has shown us how agencies can do more to manage risks and catch these issues before they occur. To help, we created an overall approach with these steps for agencies: Commit to managing payment errors Identify and assess risks Design and implement controls—e.g., procedures to...

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Federal Budget: Government-Wide Inventory of Accounts with Mandatory Spending, Fiscal Years 2001–2021

GAO-23-105674
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"Mandatory spending" is the federal spending that isn't usually a part of the annual appropriations process. The laws establishing mandatory spending programs set eligibility rules and payment formulas, which—along with factors such as changes in demographics or interest rates—drive annual costs. We described trends in mandatory spending from fiscal years 2001-2021. For example, more than 60% of annual federal spending during this period was mandatory...