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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121 - 140 of 57486 Reports
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Battle Management: DOD and Air Force Continue to Define Joint Command and Control Efforts
The Department of Defense is working to digitally connect its space, air, land, sea, and cyber assets to help military commanders better communicate and share information in real time. This effort will depend on contributions by all of the military services. The Advanced Battle Management System is the Air Force's contribution to this effort. It is a secure communications network that allows commanders and warfighters...
Agency Relocations: Following Leading Practices Will Better Position USDA to Mitigate the Ongoing Impacts on Its Workforce
In June 2019, USDA announced that it would relocate most staff at two of its research agencies from Washington, D.C., to Kansas City. Drops in agency workforce size and productivity after the move largely recovered by September 2021. However, 2 years after relocation, recently-hired employees made up more of the workforce than before. In addition, certain groups of employees declined. For example, Black employees dropped...
Corporate Income Tax: Effective Rates Before and After 2017 Law Change
Each year from 2014-2018, about half of large corporations and a quarter of profitable ones didn't owe federal taxes. For example, profitable corporations may not owe taxes due to prior years' losses. Average effective tax rates—the percentage of income paid after tax breaks—among profitable large corporations fell from 16% in 2014 to 9% in 2018. A 2017 tax law lowered the top corporate rate from...
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Nuclear Weapons: NNSA Does Not Have a Comprehensive Schedule or Cost Estimate for Pit Production Capability
Plutonium pits are a key component in triggering the nuclear explosion of thermonuclear weapons. The U.S. hasn't manufactured pits regularly since 1989. The National Nuclear Security Administration has been directed to develop the capacity to make at least 80 pits a year by 2030. We found NNSA's plans for re-establishing pit production do not follow best practices and run the risk of cost increases and...
U.S. Postal Service: Few Differences in On-Time Performance between Rural and Urban Areas
The U.S. Postal Service's financial woes have been on our High Risk List since 2009. Since then, USPS has made service changes to cut costs. Some of those changes affected on-time mail delivery, including in rural areas—where there may be few alternatives to USPS for mail and packages. Despite concerns that changes disproportionately affected rural areas, we found few differences in on-time delivery between rural...
Higher Education: Department of Education Should Improve Enforcement Procedures Regarding Substantial Misrepresentation by Colleges
When colleges make false or misleading statements or omit information about their programs, students may have trouble completing a degree, paying back student loans, or finding a job. The Department of Education imposed penalties on 13 colleges when such actions amounted to "substantial misrepresentation" in FY 2016-21. Penalties included ending participation in federal student aid programs or levying fines. Education's written procedures for identifying and...
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Abuse and Neglect: CMS Should Strengthen Reporting Requirements to Better Protect Individuals Receiving Hospice Care
Patients receiving care from Medicare- and Medicaid-certified hospice care providers could be better protected from abuse and neglect. These providers aren't required to report abuse and neglect allegations if the perpetrator is unaffiliated with the hospice, such as a caregiver or family member. This makes it difficult for the Centers for Medicare & Medicaid Services to ensure that providers protect patients. We recommended that CMS...
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National Nuclear Security Administration: Fully Incorporating Key Practices for Agency Reform Would Benefit Any Future Organizational Changes
The National Nuclear Security Administration has been reorganized multiple times since its creation in 1999, including most recently in 2022. NNSA has policies to guide its reorganizations. However, these policies only partially follow key practices for agency reforms. For example, NNSA requires that proposed changes have goals. But agency policies don't require developing outcome-oriented goals or collecting data to gauge outcomes. As a result, NNSA...
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Antidumping and Countervailing Duties: Process Design Helps Ensure Proceedings Are Based on Accurate and Complete Information
Foreign companies selling unfairly priced, i.e. "dumped," or government-subsidized goods make it hard for U.S. companies to compete in domestic markets. Affected companies can petition U.S. agencies to investigate and impose duties to level the playing field. In 2021, over $30 billion in imported goods were subject to these duties. While some claim that U.S. companies may file baseless petitions to block domestic competition, parts...
Federal Employees Health Benefits Program: Additional Monitoring Mechanisms and Fraud Risk Assessment Needed to Better Ensure Member Eligibility
More than 8 million federal employees and their families receive health insurance benefits under the Federal Employees Health Benefits program. In 2021, the Office of Personnel Management began requiring some new program enrollees to verify that their family members are eligible. But OPM doesn't have a process to identify and remove ineligible family members who are already enrolled in the program. As a result, the...
Immigration Detention: ICE Can Improve Oversight and Management
U.S. Immigration and Customs Enforcement detains tens of thousands of noncitizens each year in facilities nationwide. This Snapshot highlights our previous work and actions that ICE can take to ensure that these facilities are safe, humane, and well-managed. For example, ICE could: fully analyze its facility inspections data to identify broad issues and trends improve oversight of detention conditions ensure that detained noncitizens consent to...
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Local Journalism: Innovative Business Approaches and Targeted Policies May Help Local News Media Adapt to Digital Transformation
The internet has fundamentally changed how local news media operate—particularly by reducing the circulation and revenue of many local newspapers. We convened a 2-day workshop and interviewed journalists, academics, and other experts about the future of local media. The participants discussed strategies news outlets use to adapt to the digital environment and policy proposals to boost the viability of local journalism. For example, direct government...
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Veterans Health Care: VA Actions Needed to Ensure Timely Scheduling of Specialty Care Appointments
When veterans need specialty care—e.g., mental health or cardiology—it's important to deliver it quickly. But it's been difficult. In 2020, the Veterans Health Administration changed how it schedules specialty care appointments at VHA facilities and with providers in the community. VHA's standard is for appointments to be scheduled within 3 business days from referral at VHA facilities and within 7 days for community care. Some...
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Antitrust: DOJ and FTC Jurisdictions Overlap, but Conflicts are Infrequent
The Department of Justice (DOJ) and the Federal Trade Commission (FTC) both enforce federal antitrust laws, which are meant to promote free and fair competition in the marketplace. We reviewed the types of antitrust cases each agency investigates, areas of overlap, and instances of conflict with respect to antitrust enforcement. We found that DOJ and FTC have an interagency clearance process to identify which agency...
Transforming Aviation: Congress Should Clarify Certain Tax Exemptions for Advanced Air Mobility
"Advanced Air Mobility" services could soon carry people or cargo on revolutionary aircraft that can take off and land vertically and leave a smaller carbon footprint. Taxes on airspace users support FAA operations and help finance airport infrastructure. Some users qualify for tax exemptions, such as for medical transport services. But current tax laws don't define some of these new aircraft. For example, certain tax...
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Freight Rail: Information on Precision-Scheduled Railroading
Of the 7 largest U.S. freight railroads, 6 have reported implementing "precision-scheduled railroading" (PSR), a strategy intended to increase efficiency and reduce costs. While there is no one definition of PSR, stakeholders told us this strategy is associated with fewer staff, longer trains, and more. For example, in 2022, all 7 of these railroads told us they ran longer trains with the goal of increasing...
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Securities and Exchange Commission: Employee Views of Personnel Management Improved, but Action Needed on Measuring Diversity and Inclusion Goals
The Securities and Exchange Commission oversees financial markets. To do so, it needs to attract and retain a high-quality workforce. We surveyed SEC employees on their views of SEC's personnel management practices. Since 2013, when we first reported on this topic, employees' views on morale and other issues have improved. Employees also have favorable views of SEC's efforts to ensure a diverse and inclusive workforce...
Supplemental Material for GAO-23-105459: SEC Personnel Survey Results
The Securities and Exchange Commission oversees financial markets. To do so, it needs to attract and retain a high-quality workforce. We routinely report on SEC's personnel management practices. For our latest report, we surveyed SEC employees on their views of SEC's personnel management practices related to recruitment, training, staff development, leadership, organizational culture, and more. We surveyed mission-critical employees—931 nonexecutives and 78 senior officers. More...
Patent Trial and Appeal Board: Increased Transparency Needed in Oversight of Judicial Decision-Making
The U.S. Patent and Trademark Office's Patent Trial and Appeal Board was formed in 2012 as an alternative to federal courts for patent disputes. There is the potential for political-appointee office directors to influence judicial decisions. Our review of oversight at the board and the independence of its judges found, for example, that: 75% of board judges who answered our survey said the oversight practiced...
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Military Cyber Personnel: Opportunities Exist to Improve Service Obligation Guidance and Data Tracking
Military personnel who complete advanced cyber training—which may take a year or more and costs DOD hundreds of thousands of dollars—may not remain in the military for a significant time after training. We found that 2 of the 4 military services are not positioned to ensure adequate return on their investment in advanced cyber training. While the Navy and Air Force require 3 years of...