Reports & Testimonies

We testified about how to improve the federal approach to disaster recovery. In 2018, there were 14 disasters in the U.S. that caused more than $1 billion in damages. In 2024, there were 27. This increase has severely strained federal recovery efforts and highlighted recovery issues we've identified. For example, more than 30 federal entities assist with recovery—with different programs and requirements. This fragmented approach...

We testified that the Navy hasn't increased the number of ships in its fleet over the past 20 years—despite nearly doubling its shipbuilding budget. Its acquisition practices consistently result in growing costs and delivery delays. For example, the Navy's frigate program began construction before completing ship design and expects the first ship to deliver at least 3 years late. As adversary threats grow, the Navy...

The Small Business Administration made or guaranteed more than $1 trillion in loans and grants to over 10 million small businesses during the pandemic. SBA used a four-step process for managing fraud risks in the COVID-19 Economic Injury Disaster Loan program. One step was to refer likely fraudulent applications to its inspector general for investigation. But the IG was unable to fully investigate nearly 2...

Federal agencies must address the risks and challenges that come with their move to cloud computing. What lessons can they learn from the private sector? We surveyed 18 companies about their practices in areas that pose key cloud computing challenges: acquisition, cybersecurity, and workforce development. The companies shared 19 leading practices in these areas, such as negotiating clear terms and agreements for cloud services and...

DOD established a pilot program to award certain contracts, without competition, to companies organized as “employee stock ownership plans.” ESOPs provide people with direct ownership of the company they work for and other benefits. DOD's guidance on the pilot didn't give contracting officers enough information to determine whether companies were eligible for the program. As a result, DOD awarded a contract to an ineligible company...

The Federal Deposit Insurance Corporation insures over $10 trillion in deposits and protects your money if your FDIC-insured bank fails. We audit and issue opinions annually on financial statements of FDIC's insurance funds and on related internal controls (e.g., processes to reasonably assure that transactions are properly authorized and recorded). We found the statements were reliable and controls over financial reporting were effective in 2024.

The Office of Personnel Management's Pathways Programs serve as a pipeline for bringing young employees into the federal government. But the programs have seen a 64% decrease in the number of hires since FY 2013. Although efforts have increased the number of hires, OPM should do more to improve the programs, including: Getting more data on year-to-year hiring fluctuations Collecting feedback from program participants Looking...

U.S. ports are critical to the economy, handling trillions of dollars in trade each year. Protecting them from natural disasters like floods and hurricanes is key to ensuring goods can move reliably through the supply chain. Federal agencies offer funding to improve ports' natural disaster resilience. But the amount of funding used specifically for resilience-related projects at ports is unknown. Each port has primary responsibility...

The General Services Administration is the main landlord and leasing agent for the federal government. In 2024, GSA managed about 7,500 leases for federal agencies and received around $6 billion in rent payments. GSA uses commercial real-estate brokers to help save money during the leasing process. For example, brokers can negotiate lease rates and terms for federal agencies. We found that in recent years, brokers...

We audit and issue opinions annually on IRS's financial statements and related internal controls (e.g., processes to reasonably assure that transactions are properly authorized and recorded). Our FY 2024 audit identified 5 new deficiencies in internal controls, including in how IRS manages IT system security. Our recommendations address these issues. Despite the new deficiencies, IRS made significant progress during FY 2024 in addressing the prior...

Millions of Americans use gas stoves, which can produce emissions that may pose health risks. In this Q&A, we reviewed how industry, standards development organizations, and federal agencies are working to improve gas stove safety. Some of these groups have initiated research and safety efforts. For example, there are ongoing studies of indoor air quality and research projects for improving vent hoods and exhaust fans...

The National Oceanic and Atmospheric Administration and the Air Force fly Hurricane Hunter aircraft into tropical cyclones and winter storms to collect data for weather forecasts. Demand for their work has grown since 2014 as tropical cyclone activity increased and as they were tapped to begin collecting data on Pacific storms that can cause West Coast floods. The Hurricane Hunters haven't always met rising demand...

The National Nuclear Security Administration relies on contractors for thousands of parts for the nuclear weapons stockpile. However, NNSA faces risks to its industrial base—the supply chain, facilities, transportation, and workforce that combine to maintain the stockpile. NNSA uses its Stockpile Stewardship and Management Plan to communicate required information about these risks to Congress. However, we found that this plan does not clearly communicate what...

At the Department of Veterans Affairs, clinician-scientists provide care to veterans and conduct research. These research efforts have led to important medical advancements, such as the first liver transplant. But high demand for patient care can make it hard to also do research. In this Q&A we looked at VA's research program and found: Protected research time helps recruit and retain top clinician-scientists VA centers...

Treasury's Fiscal Service manages the General Fund, which finances daily and long-term government operations. In FY 2024, $33.9 trillion flowed into the General Fund and $33.6 trillion flowed out of it. Fiscal Service continued to make progress in addressing the issues found in our prior audits. However, we don't have enough information to give an opinion on the reliability of the FY 2024 Schedules—the financial...

The federal government aims to award at least 20% of contract dollars to small businesses. The National Nuclear Security Agency and 6 of its contractors reported awarding $16.8 billion to small businesses in FYs 2018-2022. We and others have noted contractor oversight problems and fraud risk at NNSA. We checked the accuracy of these reported awards. We estimate that $1.1 billion went to businesses that...

We audit the General Fund, which finances daily and long-term government operations and is managed by Treasury's Fiscal Service. During our FY 2024 audit, we identified issues with Fiscal Service's internal control over financial reporting. For instance, we found that Fiscal Service didn't maintain documentation to support certain cash transactions. Additionally, the agency didn't fully document all of its IT controls in its security plans...

U.S. military superiority depends on its ability to project strength in all areas—including the air, sea, ground, and space domains. We testified that military readiness has degraded over the last 2 decades due to a variety of challenges. For instance, the military services have all had issues ensuring that they have enough personnel, aircraft, and ships that can perform their missions. At the same time...

The Department of Veterans Affairs uses an electronic health record system to manage care for patients. The VA started modernizing the system in 2020 but paused the rollout in 2023 due to user concerns. Deployments have not yet restarted. The VA made numerous system improvements during the pause, but more can be done. For example, it hasn't updated cost estimates to consider the pause and...

Nuclear weapons require high explosives to trigger nuclear detonation. The National Nuclear Security Administration needs new explosive components to maintain and modernize the U.S. stockpile. We reviewed the explosives supply chain. NNSA has sought new suppliers and taken other actions to ensure its supply. It plans over $1 billion in improvements to contractor-run explosives facilities. However, it has paused some related projects for other priorities...