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.
Most Recent Reports
1 - 20 of 58668 Reports
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Sarbanes-Oxley Act: Compliance Costs Are Higher for Larger Companies but More Burdensome for Smaller Ones
The Sarbanes-Oxley Act was enacted in 2002 to improve the reliability of public company financial reporting and auditing. But complying with the law can be expensive. Later amendments sought to reduce such costs for smaller companies, including by exempting them from certain requirements. Information on compliance costs can be hard to isolate from broader costs. But generally, compliance costs were higher for larger companies and...
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Watershed Dams: Better Program Management Would Improve Safety
The U.S. Department of Agriculture helped build almost 12,000 watershed dams throughout the U.S. These dams control flooding and prevent damage to communities. However, age-related deterioration and other factors have raised concerns about their safety. USDA monitors how project sponsors (typically local governments) operate and maintain the dams. It also funds dam rehabilitation. We found USDA’s approach has been inconsistent and key information on dams—such...
Federal Employees Health Benefits Program: OPM Should Take Timely Action to Mitigate Persistent Fraud Risks
The Federal Employees Health Benefit program is the largest employer-sponsored health insurance program in the country. It provides benefits to more than 8 million federal employees and others at a total cost of about $70 billion in 2024. The Office of Personnel Management administers the FEHB program and is responsible for fraud risk management. OPM has taken steps to combat fraud, such as conducting fraud...
Taxpayer Experience: IRS Should Fully Establish Its Approach for Using Evidence to Assess Service Improvement Results
IRS has struggled to improve how taxpayers experience IRS services. The Inflation Reduction Act provided funding to improve IRS operations, including these services. We found that IRS was implementing a strategy to improve taxpayer services that included more than 150 projects. Such projects were intended to improve live assistance, online services, and more. But IRS hadn’t decided how to assess whether these projects improved the...
Information Technology: Agencies Need to Plan for Modernizing Critical Decades-Old Legacy Systems
The government spends over $100 billion on IT each year. Most of that is used to operate and maintain existing systems, including aging "legacy" systems that are costly to maintain and vulnerable to hackers. We identified 11 of the most critical federal legacy systems at agencies like Health and Human Services and Treasury. Three agencies had documented modernization plans for their systems that included all...
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Homeland Security: Office of Intelligence and Analysis Should Improve Strategic Oversight of Intelligence Enterprise
The Department of Homeland Security’s Office of Intelligence and Analysis leads the department’s “Intelligence Enterprise”—which includes relevant offices within DHS components such as Immigration and Customs Enforcement and the Federal Protective Service. The office performs strategic oversight and helps ensure DHS components coordinate their intelligence and related activities. But we found that the office hasn’t consistently completed some of its oversight tasks. For example, it...
Military Compensation: Clearer Guidance Needed for Timely Reimbursement of Moving Expenses
Periodic moves are a regular part of life for active-duty military members. DOD reimburses them for move costs but sometimes the payments are late. Delayed payments, especially move reimbursements, have been cited as a financial stressor associated with suicide risk. Our review of 3 years of Army and Marine Corps data found: The Army was late (taking more than its 30-day standard) with 7% of...
Puerto Rico: Fiscal Conditions Have Improved but Risks Remain
We testified on Puerto Rico’s fiscal and economic conditions before the House Committee on Natural Resources, Subcommittee on Indian and Insular Affairs. Our testimony is based primarily on the following report: U.S. Territories: Public Debt and Economic Outlook – 2025 Update. A photo of the U.S. Capitol with the worlds "GAO Testimony to Congress" superimposed over it.
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STEM Education: Selected Federal Initiatives, Challenges, and Approaches to Supporting Rural Populations
Some rural school districts struggle to provide science, technology, engineering, and mathematics (STEM) education. Many face challenges attracting certified teachers, accessing materials, and busing students to field trips far away. Yet some rural districts have found innovative ways to share resources, connect STEM lessons to local environments, and help students explore related careers. For example, some have teamed up with university research centers or nonprofits...
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Comparative Effectiveness Research: HHS Should Evaluate Its Performance of Related Activities
Comparative clinical effectiveness research compares the success and outcomes of available treatment options for various diseases and conditions. Findings from this research can provide important information on more effective treatments. The Department of Health and Human Services shares these research findings with the public and helps to apply the findings in health care settings. But we found that HHS hasn’t done a thorough evaluation of...
FAA Enforcement: Waivers of Rights to Recover Attorney's Fees in Settlements
The Federal Aviation Administration certifies pilots, mechanics, and others. If certificate holders violate certain laws, regulations, or orders, FAA can act to suspend or revoke their certificates, among other things. If certificate holders dispute the action and win, they may be entitled to recover some legal costs from FAA. If they agree to settle, FAA requires them to waive that right. Pilot organizations and others...
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Veterans Affairs: Leading Practices Can Help Achieve IT Reform Goals
We testified on Veterans Affairs' IT reform efforts before the House Committee on Veterans' Affairs Subcommittee on Technology Modernization. It is based primarily on the following report: Government Reorganization: Key Questions to Assess Agency Reform Efforts
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Fraud Risk in Federal Programs: Continuing Threat from Organized Groups Since COVID-19
Organized groups of individuals working together have defrauded public programs, as was evident during the COVID-19 pandemic. Such groups comprised almost half of those convicted of COVID-19 fraud. These groups include organized criminal enterprises, groups organized around particular programs, and clusters of individuals exploiting new opportunities. These groups have used technology, program knowledge, and other means to commit fraud on a large scale against government...
In-Space Servicing, Assembly, and Manufacturing: Benefits, Challenges, and Policy Options
Satellites are used for GPS, weather forecasts, and more. Generally, satellites have to be small and tough enough to withstand launch. Repairing or upgrading them involves sending people to space—so they usually aren't made to be serviced. In-space robotic servicing could change this and open the door to other advances, like in-space assembly and manufacturing. But the technology is mostly unproven in space. Companies and...
Serious Mental Illness: HHS Assessments of Assisted Outpatient Treatment Have Yielded Inconclusive Results
Serious mental illnesses affected 14.6 million adults in 2023. Left untreated, such illnesses can lead to issues like poor health and higher medical costs. Assisted outpatient treatment can help adults with serious mental illnesses who can't live safely on their own. It can include medication and referrals for social services. But it is controversial because it's court-ordered and involuntary. HHS awards grants to organizations to...
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Aviation Research and Development: FAA Could Improve Its Reporting on Safety Programs
The Federal Aviation Administration conducts research to support its mission to run the world's safest, most efficient aerospace system. In fiscal year 2019, Congress directed FAA to spend 70% of its research and development funding on safety projects, including projects researching aircraft fuels, fire safety, and how to prevent ice from forming on aircraft. Although FAA reports annually on its research and development programs, it...
Future-Years Energy Program: DOE Should Complete Required Reporting to Help Ensure Transparency in Spending
The Department of Energy is required to annually submit to Congress a forward-looking energy program that includes estimates of funding needed for the current year and the next 4 years of its activities. This can help ensure greater transparency for DOE's nearly $50 billion budget. DOE hasn't fully complied with the requirement; reporting has been incomplete and inconsistent. For example, DOE: Didn't explain how proposed...
Passport Services: The National Passport Information Center Has Taken Steps to Meet Customer Needs
The State Department's National Passport Information Center is a call center that provides information to the public about passport services. In 2023, the center experienced periods of extremely high call volumes, and customers experienced longer-than-usual wait times to speak to call agents. In response, the center took steps to address staffing, infrastructure, and technology factors that affected wait times. For instance, it increased its call...