Skip to main content

Budget and Spending

Jump To:

Recent Reports

View More Reports

Open Recommendations

National Nuclear Security Administration: Additional Steps Needed to Improve Cost Estimates for Fixed Price Subcontracts
GAO-25-107258
Sep 09, 2025
Show
1 Open Recommendations
Agency Affected Recommendation Status
National Nuclear Security Administration The NNSA Administrator should ensure that each M&O contractor's policy related to estimating costs for fixed-price construction subcontracts incorporates commercial best practices related to cost estimating, such as by directing its M&O contractors to fully or substantially meet each of the 12 steps identified in GAO's Cost Guide. (Recommendation 1)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

COVID-19 Relief: Treasury Could Improve Compliance Procedures and Guidance for State and Local Fiscal Recovery Funds
GAO-25-107909
Jul 22, 2025
Show
1 Open Recommendations
Agency Affected Recommendation Status
Department of the Treasury The Secretary of the Treasury should develop and document, in Treasury's internal procedures and guidance for recipients, the timing and circumstances under which Treasury will initiate recoupment of awards for recipients that have not met SLFRF reporting requirements. (Recommendation 1)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

National Security Space Launch: Increased Commercial Use of Ranges Underscores Need for Improved Cost Recovery
GAO-25-107228
Jun 30, 2025
Show
3 Open Recommendations
Agency Affected Recommendation Status
Department of Defense The Secretary of Defense should ensure that the U.S. Space Force collaborates with the Office of the Under Secretary of Defense Comptroller to better define, through updates to the DOD Financial Management Regulation, direct and indirect cost collection and reimbursement guidance for support services at launch ranges. (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 U.S. Space Force prioritizes issuing a solicitation that provides insight into commercial payload processing schedules to meet its needs for increased processing capacity in an efficient, economical, and timely manner. (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 U.S. Space Force prioritizes issuing a solicitation that centralizes national security payload processing schedules across space vehicle program offices to meet the government's needs for increased processing capacity in an efficient, economical, and timely manner. (Recommendation 3)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Army Corps of Engineers: Communication with Users on Water Storage Fees and Cost Estimates Could Be Improved
GAO-25-107242
Apr 17, 2025
Show
3 Open Recommendations
Agency Affected Recommendation Status
Department of Defense The Assistant Secretary of the Army for Civil Works should ensure the Chief of Engineers and Commanding General of the U.S. Army Corps of Engineers develop a policy to help ensure effective communication of annual O&M fees to users. Such a policy could include provisions providing users information that explains, in plain language, what activities the fee pays for as well as providing users with a specific opportunity to discuss the fee. (Recommendation 1)
Open
DOD concurred with this recommendation. In June 2025, the Army Corps of Engineers provided GAO with a Corrective Action Plan outlining future actions to address the recommendation. According to this plan, the Corps anticipates completing necessary actions, including developing and issuing guidance to improve the communication of its O&M costs to users, by April 30, 2026. We will continue to monitor the Corps' progress.
Department of Defense The Assistant Secretary of the Army for Civil Works should ensure the Chief of Engineers and Commanding General of the U.S. Army Corps of Engineers develop and implements an oversight mechanism to ensure that all non-federal users receive the legally required 5-year O&M cost estimates each year. (Recommendation 2)
Open
DOD concurred with this recommendation. In June 2025, the Army Corps of Engineers provided GAO with a Corrective Action Plan outlining future actions to address the recommendation. According to this plan, the Corps anticipates completing necessary actions, including developing and implementing an additional process (including a memo and webinar) for its districts to ensure the 5-year O&M cost estimates are provided annually, by April 30, 2026. We will continue to monitor the Corps' progress.
Department of Defense The Assistant Secretary of the Army for Civil Works should ensure the Chief of Engineers and Commanding General of the U.S. Army Corps of Engineers provide estimating instructions for the 5-year O&M cost estimates and consider including recapitalization costs in those estimates. (Recommendation 3)
Open
DOD concurred with this recommendation. In June 2025, the Army Corps of Engineers provided GAO with a Corrective Action Plan outlining future actions to address the recommendation. According to this plan, the Corps anticipates completing necessary actions, including developing a standard operating procedure for calculating the 5-year O&M cost estimates and will consider incorporating recapitalization costs in the estimates, by April 30, 2026. We will continue to monitor the Corps' progress.
View More Recommendations

Related Pages

GAO Contacts