Auditing and Financial Management

Recent Reports

IRS Financial Reporting: Improvements Needed in Information System and Other Controls

Published: Apr 30, 2026

Publicly Released: Apr 30, 2026

Federal Employees Health Benefits Program: Additional Actions Needed to Address Significant Risks in Verifying Provider Eligibility

GAO-26-108139

Published: Apr 29, 2026

Publicly Released: Apr 29, 2026

Payment Integrity: Agencies' Estimated Improper Payments Increased to $186 Billion in Fiscal Year 2025

GAO-26-108694

Published: Apr 27, 2026

Publicly Released: Apr 27, 2026

Weapon System Sustainment: DOD Identified Critical Cost Growth, and the Army Should Take Action to Yield Cost Savings

GAO-26-108140

Published: Apr 23, 2026

Publicly Released: Apr 23, 2026

Federal Housing Finance Agency: Improvements Needed in Controls over Financial Statement Review Process

GAO-26-108895

Published: Apr 23, 2026

Publicly Released: Apr 23, 2026

Medicare: CMS’s Use of Data Analytics to Identify and Prevent Fraud

GAO-26-107799

Published: Mar 30, 2026

Publicly Released: Apr 21, 2026

View More Reports

Open Recommendations

IRS Financial Reporting: Improvements Needed in Information System and Other Controls

GAO-26-108898

Apr 30, 2026

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1 Open Recommendations

Agency Affected	Recommendation	Status
Internal Revenue Service	The Commissioner of Internal Revenue should improve and implement procedures to properly account for nonproduction costs and report nonproduction costs that are material to the financial statements. (Recommendation 1)	Open When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Federal Housing Finance Agency: Improvements Needed in Controls over Financial Statement Review Process

GAO-26-108895

Apr 23, 2026

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1 Open Recommendations

Agency Affected	Recommendation	Status
Federal Housing Finance Agency	The Director of FHFA should update FHFA's financial statement review procedures to include specific guidance for financial reporting personnel to consider the potential effect of significant changes in the magnitude or types of transactions on the presentation of information in FHFA's financial statements. (Recommendation 1)	Open FHFA did not agree with this recommendation. However, FHFA's existing procedures are not sufficient to reasonably assure significant changes in the magnitude or types of transactions will be appropriately considered in the future. We maintain that our recommendation would reduce FHFA's risk of misstating its financial statements. We will monitor FHFA's actions to address this control deficiency as part of our fiscal year 2026 audit.

DOD Financial Management: Navy Needs to Fully Address Strategic Planning and Systems Migration Leading Practices

GAO-26-107119

Apr 14, 2026

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5 Open Recommendations

Agency Affected	Recommendation	Status
Department of the Navy	The Secretary of the Navy should direct the Office of the Assistant Secretary of the Navy (Financial Management and Comptroller) and other Navy entities, as appropriate, to ensure that it identifies and follows through on an approach to collect actual performance results for its financial systems goals. (Recommendation 1)	Open When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of the Navy	The Secretary of the Navy should direct the Office of the Assistant Secretary of the Navy (Financial Management and Comptroller) and other Navy entities, as appropriate, to ensure that the Navy develops an enterprise roadmap to guide its audit-relevant financial system migration efforts and ensure that it develops and uses an enterprise roadmap that fully addresses leading practices. (Recommendation 2)	Open When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of the Navy	The Secretary of the Navy should direct the Office of the Assistant Secretary of the Navy (Financial Management and Comptroller) and other Navy entities, as appropriate, to ensure that the Navy prioritizes its efforts to more closely monitor its audit-relevant system migrations by resuming more frequent Systems Consolidation Action Plan updates and ensuring these updates are provided to senior leadership and stakeholders. (Recommendation 3)	Open When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of the Navy	The Secretary of the Navy should direct the Office of the Assistant Secretary of the Navy (Financial Management and Comptroller) and other Navy entities, as appropriate, to ensure that the Navy develops and follows through with a process to track and manage issues and other action items associated with its audit-relevant system migration efforts. This process should include a mechanism to monitor identified issues and action items, evaluate the results, and remediate identified deficiencies on a timely basis. (Recommendation 4)	Open When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of the Navy	The Secretary of the Navy should direct the Office of the Assistant Secretary of the Navy (Financial Management and Comptroller) and other Navy entities, as appropriate, to ensure that the Navy takes steps to identify the magnitude of schedule delays to audit-relevant systems and their impact to systems that are on the critical path for achieving a clean audit opinion by the end of 2028. (Recommendation 5)	Open When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Airport Financial Reporting: FAA Should Implement Controls to Improve Data Quality

GAO-26-107938

Apr 14, 2026

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3 Open Recommendations

Agency Affected	Recommendation	Status
Federal Aviation Administration	The Administrator of FAA, either through a CATS update or other means, should implement controls to improve the quality of CATS data, such as identifying airports required to submit data, tracking submission history, and identifying errors and anomalies. (Recommendation 1)	Open When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Federal Aviation Administration	The Administrator of FAA should clearly define the roles and responsibilities between headquarters and regional office staff in ensuring airports' compliance with CATS requirements, including clarifying the staff responsible for following up with airports to submit data. (Recommendation 2)	Open When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Federal Aviation Administration	The Administrator of FAA should disclose on the CATS website the known limitations of CATS data, such as the number of airports that have submitted financial information out of the total that were required to do so and the fact that airport sponsors may update their data over time. (Recommendation 3)	Open When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.