Auditing and Financial Management

Recent Reports

June 30, 2026 letter commenting on American Institute of Certified Public Accountants Auditing Standards Board's February 2026 Exposure Draft and March 2026 Exposure Draft on Attestation Engagements

Published: Jun 30, 2026

Publicly Released: Jul 02, 2026

June 30, 2026 letter commenting on the International Organization of Supreme Audit Institutions Working Group on Environmental Auditing's "Proposed Withdrawal of GUID 5200, 5201 and 5203"

Published: Jun 30, 2026

Publicly Released: Jul 01, 2026

Veterans Health Administration: Further Improvements Needed to Manage Fraud Risks in Beneficiary Travel Program

GAO-26-107596

Published: Jun 29, 2026

Publicly Released: Jun 29, 2026

GAOverview: FraudNet Activity Report for Fiscal Year 2025

GAO-26-108938

Published: Jun 24, 2026

Publicly Released: Jun 24, 2026

Special Operations Forces: Actions Needed to Improve Monitoring of Acquisitions

GAO-26-108036

Published: Jun 12, 2026

Publicly Released: Jun 12, 2026

Financial Management: Governmentwide Treasury Account Symbol Adjusted Trial Balance System Supports Transparency Efforts

GAO-26-107961

Published: Jun 11, 2026

Publicly Released: Jun 11, 2026

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Open Recommendations

Special Operations Forces: Actions Needed to Improve Monitoring of Acquisitions

GAO-26-108036

Jun 12, 2026

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3 Open Recommendations

Agency Affected	Recommendation	Status
Department of Defense	The Secretary of Defense should, as it fully institutionalizes the Assistant Secretary of Defense for Special Operations and Low-Intensity Conflict (ASD(SO/LIC)) in policy and guidance, ensure that ASD(SO/LIC) and the Commander of the U.S. Special Operations Command collaborate to document clear protocols that enable ASD(SO/LIC) to perform its acquisition-related responsibilities. Such protocols should address ASD(SO/LIC)'s participation in meetings and access to information related to acquisition programs. (Recommendation 1)	Open When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of Defense	The Secretary of Defense should ensure that the Commander of the U.S. Special Operations Command updates the Command's acquisition policy documents to specify the frequency and circumstances under which program officials should routinely update the total program cost estimates in the acquisition portal or equivalent systems. Such circumstances could include, for example, any time that cost estimates for an acquisition program have changed. (Recommendation 2)	Open When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of Defense	The Secretary of Defense should ensure that the Commander of U.S. Special Operations Command updates the Command's acquisition policy documents to reflect leading practices for iterative product development and encourage programs to more consistently adopt them to enhance speed and innovation. (Recommendation 3)	Open When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Improper Payments: Agency Actions Needed to Help Save Taxpayer Dollars

GAO-26-108044

Jun 04, 2026

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6 Open Recommendations

Agency Affected	Recommendation	Status
Office of Management and Budget	The Director of the Office of Management and Budget should clarify that agencies found noncompliant with PIIA criteria should report required annual information to GAO and the appropriate authorizing and appropriations congressional committees. Pursuant to 31 U.S.C. § 3353(b)(5), this information should include (1) a list of programs that have been noncompliant for 1, 2, 3, 4, or more years and (2) actions planned to bring the programs or activities into compliance. (Recommendation 1)	Open At the time of our report, OMB did not comment on the draft report. We will follow-up with OMB on actions to address this recommendation.
Department of Labor	The Secretary of Labor should design and implement a process, documented in policies and procedures, to help ensure the tracking, monitoring, and timely submission of required PIIA-noncompliant program information to appropriate authorizing and appropriations congressional committees, OMB, and GAO. (Recommendation 2)	Open In its comments on our draft report, DOL agreed with this recommendation and cited actions it will take to address it. We will follow-up with DOL on actions to address this recommendation.
Department of Education	The Secretary of Education should design and implement a process, documented in policies and procedures, to help ensure the tracking, monitoring, and timely submission of required PIIA-noncompliant program information to appropriate authorizing and appropriations congressional committees, OMB, and GAO. (Recommendation 3)	Open In its comments on our draft report, Education agreed with this recommendation and cited actions it will take to address it. We will follow-up with Education on actions to address this recommendation.
Department of Health and Human Services	The Secretary of Health and Human Services should design and implement a process, documented in policies and procedures, to help ensure the tracking, monitoring, and timely submission of required PIIA-noncompliant program information to appropriate authorizing and appropriations congressional committees, OMB, and GAO. (Recommendation 4)	Open In its comments on our draft report, HHS agreed with this recommendation and cited actions it will take to address it. We will follow-up with HHS on actions to address this recommendation.
Department of the Treasury	The Secretary of the Treasury, in coordination with the Commissioner of Internal Revenue, should design and implement a process, documented in policies and procedures, to help ensure the tracking, monitoring, and timely submission of required PIIA-noncompliant program information to appropriate authorizing and appropriations congressional committees, OMB, and GAO. (Recommendation 5)	Open In its comments on our draft report, Treasury agreed with this recommendation and cited actions it will take to address it in coordination with IRS. We will follow-up with Treasury on actions to address this recommendation.
Department of Agriculture	The Secretary of Agriculture should design and implement a process, documented in policies and procedures, to help ensure the tracking, monitoring, and timely submission of required PIIA-noncompliant program information to appropriate authorizing and appropriations congressional committees, OMB, and GAO. (Recommendation 6)	Open In its comments on our draft report, USDA agreed with this recommendation and cited actions it would take to address it. We will follow-up with USDA on actions to address this recommendation.

Export-Import Bank: Improved External Stakeholder Engagement Could Enhance Fraud Risk Management

GAO-26-108469

May 19, 2026

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4 Open Recommendations

Agency Affected	Recommendation	Status
Export-Import Bank of the United States	EXIM's Chair and President should engage EXIM's external stakeholders responsible for specific fraud risk management activities within its monitoring and evaluation of preventative activities by including Delegated Authority Lenders (DAL) and Export Credit Insurer (ECI) stakeholders in its fraud risk survey. (Recommendation 1)	Open When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Export-Import Bank of the United States	EXIM's Chair and President should involve external stakeholders responsible for the design and implementation of fraud controls, such as its DAL and ECI stakeholders, in its fraud risk assessment process. (Recommendation 2)	Open When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Export-Import Bank of the United States	EXIM's Chair and President should collect and use information on instances of potential fraud from DAL and ECI stakeholders for the refinement of its "red flags," or fraud indicators. (Recommendation 3)	Open When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Export-Import Bank of the United States	EXIM's Chair and President should communicate the results of its monitoring and evaluations, including corrective actions taken, to its DAL and ECI stakeholders, such as deficiencies identified, lessons learned, or recommendations made as a result of EXIM's fraud risk management activities. (Recommendation 4)	Open When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Financial Management Systems: DHS’s Modernization Plans Should Fully Incorporate Key Practices

GAO-26-107863

May 18, 2026

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5 Open Recommendations

Agency Affected	Recommendation	Status
Department of Homeland Security	The Secretary of Homeland Security should ensure that DHS's Under Secretary for Management works with the Joint Program Management Office to develop reliable FSM program schedule estimates for FSM-FEMA and FSM-Cube, using best practices defined in GAO's Schedule Assessment Guide to include the schedules being comprehensive, well-constructed, credible, and controlled. (Recommendation 1)	Open In its comments on our draft report, DHS agreed with this recommendation and cited actions it has taken and will take to address it. We will follow-up with DHS on actions to address this recommendation.
Department of Homeland Security	The Secretary of Homeland Security should ensure that DHS's Under Secretary for Management works with the Joint Program Management Office and relevant offices to update department-wide data migration guidance used for the DHS's FSM efforts to be consistent with data migration leading practices by incorporating planning for post-installation and operations planning. (Recommendation 2)	Open In its comments on our draft report, DHS agreed with this recommendation and cited actions it is taking to address it. We will follow-up with DHS on actions to address this recommendation.
Department of Homeland Security	The Secretary of Homeland Security should ensure that DHS's Under Secretary for Management works with the Joint Program Management Office to update data migration planning documentation for its FSM-FEMA program to be consistent with data migration leading practices by improving planning for post-installation and operations planning. (Recommendation 3)	Open In its comments on our draft report, DHS agreed with this recommendation and cited actions it has taken and will take to address it. We will follow-up with DHS on actions to address this recommendation.
Department of Homeland Security	The Secretary of Homeland Security should ensure that DHS's Under Secretary for Management works with the Joint Program Management Office to verify that programs fully apply its guidance in FSM organizational change management plans. (Recommendation 4)	Open In its comments on our draft report, DHS agreed with this recommendation and cited actions it has taken and will take to address it. We will follow-up with DHS on actions to address this recommendation.
Department of Homeland Security	The Secretary of Homeland Security should ensure that DHS's Under Secretary for Management works with the Joint Program Management Office and other relevant offices to update lessons learned guidance to be consistent with all leading practices by including steps to validate the applicability of lessons identified. (Recommendation 5)	Open In its comments on our draft report, DHS agreed with this recommendation and cited actions it has taken and will take to address it. We will follow-up with DHS on actions to address this recommendation.