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
121 - 140 of 58088 Reports
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Small Business Administration: Targeted Outreach about Disaster Assistance Could Benefit Rural Communities
This Q&A report explores the Small Business Administration's Disaster Loan Program, which helps businesses, homeowners, renters, and nonprofits in urban and rural communities recover after a disaster. But some rural communities may not know about the assistance or how to get it due to specific challenges in those areas, such as intermittent cellular or internet service. SBA has new outreach efforts—such as portable centers that...
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Maternal Health: HHS Should Improve Assessment of Efforts to Address Worsening Outcomes
Hundreds of women in the U.S. die each year from complications related to pregnancy and childbirth—a crisis exacerbated by COVID-19 . The Department of Health and Human Services is working to address the crisis and meet long-term goals such as increasing women's access to high-quality maternal care. As of September 2023, HHS hasn't determined how it'll measure progress toward achieving its maternal health goals. Following...
Commercial Space Transportation: FAA's Oversight of Human Spaceflight
The commercial space industry is rapidly growing as private companies transport cargo, satellites, and people to space. The Federal Aviation Administration oversees these commercial space operations. FAA is working with industry as it prepares to potentially expand its oversight of operations with people on board. FAA chartered a rulemaking committee in April 2023 to solicit industry input on future regulations aimed at protecting people's health...
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401(k) Plans: Additional Federal Actions Would Help Participants Track and Consolidate Their Retirement Savings
Investing in employer-sponsored 401(k) plans is the most common way American workers save for retirement. However, people can face challenges tracking their 401(k) accounts when they transfer jobs. Some countries use pension dashboards that allow participants to see and manage all their current and old plan savings in one place. This could be useful in the U.S., but Congress would need to authorize a federal...
Offshore Oil and Gas: Interior Needs to Improve Decommissioning Enforcement and Mitigate Related Risks
Oil and gas companies with offshore infrastructure must decommission it when it's no longer useful—by plugging wells and removing platforms within set deadlines. As of June 2023, more than 2,700 wells and 500 platforms were overdue for decommissioning in the Gulf of Mexico. Delays can increase environmental, safety, and financial risks. For example, delays could indicate that companies are in financial trouble and may leave...
Coast Guard: Enhanced Safety Oversight Needed for Fish Tender Vessels
"Fish tenders" are commercial boats that transport fish among fishing boats and processing facilities. To help prevent capsizing, some fish tenders must meet "load line" requirements. These rules help ensure safety and prevent overloading in different water conditions. In 2015, the Coast Guard realized that it had mistakenly not enforced these requirements for some part-time fish tenders in Alaska and the Pacific Northwest. In 2018...
Oil and Gas Pipelines: Agencies Should Improve Oversight of Decommissioning
"Gathering pipelines" carry oil and natural gas from wells to other pipelines or facilities. Many—although an exact number is unknown—are located on federal lands and were installed decades ago. If not taken out of service properly, the pipelines may pose safety and environmental risks—including spills, emissions, or explosions. In this Q&A report, we look at the challenges several federal agencies face with ensuring the pipelines...
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Climate Change: Options to Enhance the Resilience of Federally Funded Flood Risk Management Infrastructure
The U.S. Army Corps of Engineers plans and builds much of the nation's flood risk management infrastructure—including levees, dams, and floodgates—that protect communities from extreme weather events and rising sea levels due to climate change. We identified 14 options the Corps can take to enhance the climate resilience of flood risk management infrastructure. This includes updating planning guidance to require that all projects incorporate how...
The Nation's Fiscal Health: Road Map Needed to Address Projected Unsustainable Debt Levels
The federal government faces an unsustainable long-term fiscal path that poses serious economic, security, and social challenges if not addressed. Our review of the nation's fiscal health found: Debt is projected to grow faster than the economy, reaching 200% of GDP by 2050 if revenue and spending policies are unchanged Large budget deficits drive the growing debt, as Medicare and Social Security spending outpace revenue...
VA Health Care: Opportunities Exist to Further Meet Student Veterans' Mental Health Needs
Research suggests that student veterans are more likely to suffer from mental health challenges, including depression and anxiety, than other students. To help, the Veterans Health Administration partners with some colleges and universities to provide campus-based mental health care and other support for student veterans. As of October 2023, roughly a quarter of VHA's health care systems offered this program. It may be hard for...
Financial Audit: FY 2023 and FY 2022 Consolidated Financial Statements of the U.S. Government
The Financial Report of the U.S. Government provides a comprehensive view of government finances, including revenues, costs, assets, liabilities, and long-term sustainability. We audit the financial statements in that report each year, but we haven't yet been able to determine if they are fairly presented. This year, it was primarily due to: Serious financial management problems at the Department of Defense Problems in accounting for...
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IRS Reform: Following Leading Practices and Improving Cost Estimation Policies Could Benefit Agency Efforts
After years of reductions in funding, Congress provided IRS with tens of billions of dollars to address longstanding tax administration challenges, such as outdated technology. In 2023, IRS released its Strategic Operating Plan, which includes a high-level vision and transformation objectives. Leading agency reform practices identified in our prior work can help IRS meet its goals. Following our best practices could help IRS better estimate...
DHS Employee Misconduct: Actions Needed to Better Assess Differences in Supervisor and Non-Supervisor Discipline
We examined equity for supervisors and non-supervisors in the Department of Homeland Security's employee disciplinary processes. At the DHS agencies we reviewed, supervisors were less likely to be disciplined than non-supervisors for alleged misconduct. DHS officials said this could be because more allegations brought against supervisors either don't rise to the level of misconduct or can't be substantiated in investigations. But DHS doesn't require its...
Environmental Cleanup: DOD Should Communicate Future Costs for Red Hill Remediation and Closure
In November 2021, a large fuel spill at the Red Hill facility—part of a fuel storage system the Navy manages on O'ahu, Hawaii—contaminated portions of the surrounding area and a nearby well. DOD plans to close the facility but cleaning up the contamination could take decades. Yet the agency's reports to Congress about the work haven't included cost estimates beyond FY 2024. As a result...
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K-12 Education: DOD Has Taken Steps to Support Students Affected by Problematic Sexual Behaviors, but Challenges Remain
The Department of Defense school system collects detailed information about reported unwanted sexual behaviors—from inappropriate touching to sexual assault—among its more than 66,000 students. However, some students involved in such incidents may not be getting the support they need, such as mental health counseling. The military's Family Advocacy Program is charged with responding to these incidents, but only military dependents are eligible for most of...
Coral Reef Conservation Program: Opportunities Exist to Better Track Expenditures and Share Information
Coral reefs host rich marine ecosystems and protect coastlines from flooding and erosion—providing global benefits estimated to be worth trillions of dollars annually. But coral reefs face threats such as ocean warming, disease, and tourism. The federal Coral Reef Conservation Program plays a key role in conserving and restoring coral reefs. In this Q&A report, we looked at the program's budget and accounting practices. The...
Commonwealth of the Northern Mariana Islands: Greater Transparency Could Improve Worker Ratio Reports
The Commonwealth of the Northern Mariana Islands is a U.S. territory in the Pacific. In this Q&A report, we review its worker data and reporting from 2018-2022. U.S. workers made up at least half of employed workers U.S. workers comprised a greater portion of employed workers in 2022 than in 2018 During this time, the economy declined due to a typhoon, COVID-19, and the closure...
Small Business Innovation Research: Better Data and Clarity on Eligibility of Venture Capital-Owned Businesses Are Needed
Agencies make Small Business Innovation Research awards to help small businesses bring their technologies to market. In this Q&A report, we review agencies' awards to businesses owned by venture capital firms, hedge funds, or private equity firms. These awards increased substantially in FYs 2021-2023—largely due to awards from DOD. But DOD found reliability issues with its data on such firms, so the extent of the...
Puerto Rico Disasters: Progress Made, but the Recovery Continues to Face Challenges
As of June 2023, FEMA has awarded $23.4 billion in Public Assistance funds for Puerto Rico to recover from the 2017 hurricanes and 2019 and 2020 earthquakes. Of that, it has spent $1.8 billion and a lot of work remains, but increased costs may lead to funding shortfalls for projects. For example, parts for the San Juan Power Plant project exceeded estimates by $3 million...