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 58195 Reports
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HUD Rental Assistance: Improved Guidance and Oversight Needed for Utility Allowances
Over 3 million low-income households get federal rental assistance from local public housing agencies. Most of those households pay utilities separately from rent and get a federal utility allowance to help cover them. But the Department of Housing and Urban Development doesn't comprehensively monitor whether utility allowances are current and reasonable. For example, at least 97,000 households got the same amount for 4 years, although...
Improper Payments: Key Concepts and Information on Programs with High Rates or Lacking Estimates
In FY 2023, federal agencies reported an estimated $236 billion in improper payments—ones that shouldn't have been made, were made in an incorrect amount, or lacked sufficient supporting documentation. Estimating improper payments is a key step in helping agencies identify their causes and ways to reduce them. This Q&A report—the sixth in a series of quarterly reports—examines this process and more. For example, for FY...
Federal Advertising: Fourteen Percent of Contract Obligations in the Past Decade Went to Small Disadvantaged Businesses and Those Owned by Women and Minorities
The federal government spent $14.9 billion on advertising contracts over the last 10 fiscal years to inform the public about programs and services, among other things. The government provides contract opportunities to businesses owned by minorities, women, and other socially or economically disadvantaged groups. We found that contracts with these businesses represented about 14% of total federal advertising spending, or $2.1 billion, during FYs 2014-2023...
Hunger and Homelessness: Funding Distribution for Key Programs [Reissued with revisions on Jun. 27, 2024]
The COVID-19 pandemic, inflation, and increased housing costs raised questions about whether more U.S. households are experiencing hunger and homelessness. We reviewed key federal programs that provide food or housing assistance to people experiencing or at risk of homelessness. Federal funding for such programs generally increased in FY 2017-2022. These programs use various criteria to determine the amount of funding to jurisdictions, but normally don't...
Standards for Internal Control in the Federal Government: 2024 Exposure Draft
Our "Green Book"— Standards for Internal Control in the Federal Government—provides the framework for establishing and maintaining an effective internal control system. Internal control is a process designed to help an entity achieve its objectives. Our proposed changes provide requirements, guidance, and resources to address risks related to fraud, improper payments, information security, and the implementation of new or changed programs, including emergency assistance programs...
Financial Audit Manual: Volume 2, June 2024
The Financial Audit Manual (FAM) presents a methodology for performing financial statement audits of federal entities in accordance with professional standards. It is a tool for enhancing accountability over taxpayer-provided resources. This June 2024 revision replaces Financial Audit Manual, Volume 2 (May 2023 version) and contains detailed implementation guidance. The FAM also consists of: Volume 1: the audit methodology Volume 3: the Federal Financial Reporting...
Financial Audit Manual: Volume 1, June 2024
The Financial Audit Manual (FAM) presents a methodology for performing financial statement audits of federal entities in accordance with professional standards. It is a tool for enhancing accountability over taxpayer-provided resources. This June 2024 revision replaces Financial Audit Manual, Volume 1 (May 2023 version) and contains the audit methodology. The FAM also consists of: Volume 2: detailed implementation guidance Volume 3: the Federal Financial Reporting...
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Veterans Health Care: VHA is Taking Steps but Has Not Completed Implementing Priority Recommendations to Improve Its Oversight of Regional Networks
This statement for the Congressional Record discusses the status of recommendations to improve the Veterans Health Administration's oversight of its health care system. VHA has 18 regional networks that oversee 172 medical centers serving veterans. To help VHA address challenges in overseeing its networks and their management, we've made 42 recommendations since 2015. We highlight 2 recommendations for VHA to prioritize: Clearly define networks' roles...
Personnel Vetting: DOD Needs to Improve Management of the National Background Investigation Services Program
An agency within DOD conducts background investigations for most federal agencies. It does so through a combination of old IT systems previously owned by the Office of Personnel Management, and the new, not-fully-developed National Background Investigation Services IT system. This testimony discusses our prior work on DOD's schedule and cost estimate for the new IT system, among other things. For example, in 2021 and 2023...
Higher Education: Opportunities Exist to Improve Federal Oversight of Alleged Employment Discrimination at Colleges and Universities
Colleges are subject to federal laws prohibiting employment discrimination, but some faculty still experience discrimination. In this testimony we report that faculty and other employees filed about 20,000 complaints alleging employment discrimination at colleges from fiscal years 2011 through 2021. Faculty can file complaints with the Equal Employment Opportunity Commission or the Department of Education—which refers almost all of them to EEOC. However: Education takes...
Missile Defense: Next Generation Interceptor Program Should Take Steps to Reduce Risk and Improve Efficiency
The Department of Defense's Missile Defense Agency develops systems to detect attacks and track, intercept, and destroy missiles in flight. Currently, MDA is developing a new system—the Next Generation Interceptor—to defend against complex attacks. MDA hasn't addressed significant risks with its development of the interceptor. For example, MDA hasn't fully addressed direction from senior DOD officials to ensure the interceptor can respond to evolving threats...
Federal Real Property: Efforts to Incorporate Climate Vulnerabilities and Environmental Justice into Asset Management
We reviewed how federal agencies manage their property—including buildings, roads, and dams—with respect to climate-related events and environmental justice issues. We reviewed 13 agencies and found they all consider disasters and climate-related threats, such as wildfires and hurricanes, when managing their property. For example, agencies ranked potential investments—such as construction projects—based on various factors, including climate vulnerabilities. These agencies are also taking steps to consider...
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Food and Drug Administration: Office of the Executive Secretariat's Processes for Correspondence Were Consistent with Selected Internal Control Standards
The Food and Drug Administration helps ensure the safety of human medical products and more than 80% of the U.S. food supply, among other things. The Food and Drug Omnibus Reform Act of 2022 includes a provision that we assess how an office within FDA handles correspondence for FDA's Commissioner. The office receives letters and emails that its staff must determine where to route. Correspondence...
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Priority Open Recommendations: National Aeronautics and Space Administration
Each year, we make more than 1,000 recommendations to help improve the federal government. We alert department heads to where they can save the most money, address issues on our High Risk List, or significantly improve government operations. This letter to NASA outlines 5 open recommendations that NASA should prioritize. For example, we recommended that NASA improve long-term cost estimates for human spaceflight programs, including...
Department of Energy: Actions Needed to Assess U.S. Manufacturing Policy and Protect Technology from Foreign Acquisition
Billions of taxpayer dollars are invested in technology development at universities and Department of Energy labs. Energy technologies can boost the economy with new products, companies, and jobs. But these benefits can end up overseas if the technologies are manufactured abroad. In 2021, DOE tightened restrictions on foreign manufacturing of technology it funded. But it doesn't yet know how it will assess whether this policy...
Tribal Broadband: Additional Assistance to Recipients Would Better Support Implementation of $3 Billion in Federal Grants
The National Telecommunications and Information Administration provides grants through the Tribal Broadband Connectivity Program to expand broadband access on tribal lands. The grants reached 31 recipients who haven't received federal broadband help before. Some grants will help Tribes build their own networks. These networks will serve areas that have not attracted private-sector investment due to their remote location and low population density. But it will...
DOD Food Program: Additional Actions Needed to Implement, Oversee, and Evaluate Nutrition Efforts for Service Members
Poor health and nutrition are growing challenges for the U.S. military. DOD relies on various food service operations to feed service members on its bases. DOD has taken steps to implement a color-coded nutrition labeling program at its dining facilities, but facilities we reviewed didn't consistently do so. For example, some color codes were missing, not standardized, or improperly placed. DOD also could do more...
Priority Open Recommendations: Office of the Director of National Intelligence
Each year, we make more than 1,000 recommendations to help the federal government save money, address issues on our High Risk List, and significantly improve government operations. This letter to the Office of the Director of National Intelligence outlines 15 open recommendations that it should prioritize. These recommendations are intended to address management issues related to business functions and systems, facilities, workforce, and personnel vetting...
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National Nuclear Security Administration: Guidance Enhancements Could Improve Contractors’ Diversity Plans
The National Nuclear Security Administration relies on about 59,000 contractor employees to carry out its mission across 8 sites. We reviewed NNSA's May 2023 report on contractor employee workforce diversity. This included demographic data from each site and a small amount of summary information from the contractors' diversity plans. We also looked at the diversity plans, which generally addressed existing federal guidance. But the guidance...
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Sexual Harassment and Violence: Efforts to Help College Athletes
This Q&A report examines campus sexual harassment and violence and its effects on college athletes, including: Why it can be hard for some athletes to report it How some colleges address it For example, some college athletes may be reluctant to report because they fear being ostracized or jeopardizing a scholarship. To address the issue, some colleges train athletes to recognize and report sexual harassment...