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 58527 Reports
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Financial Audit: FY 2024 and FY 2023 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...
Cybersecurity Workforce: Departments Need to Fully Implement Key Practices
Building and maintaining a cybersecurity workforce is vital to protecting the IT systems that support government operations. But a shortage of skilled workers has made that challenging. We looked at how five departments have implemented key cybersecurity workforce practices. Homeland Security has fully implemented nearly all the practices, but the others implemented less than half. Some departments described actions they've taken to address challenges like...
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WIC Infant Formula: Single-Supplier Competitive Contracts Reduce Program Costs and Modestly Increase Retail Prices
Over half the country's infant formula is bought through the Special Supplemental Nutrition Program for Women, Infants, and Children (WIC). States must contract with the formula manufacturer that offers the lowest price after a rebate to be their sole supplier for WIC. Two formula manufacturers hold most of the contracts. In 2022, the U.S. had a formula shortage because one of them halted production after...
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Wearable Technologies: Potential Opportunities and Deployment Challenges in Manufacturing and Warehousing
Musculoskeletal injuries cost employers at least $17.7 billion in 2021. Workers in manufacturing and warehousing had these injuries at higher rates. This technology assessment looks at wearable technologies, such as exoskeletons, that aim to reduce musculoskeletal injuries in industrial workplaces. We interviewed people involved with wearable technologies including manufacturers, companies and workers who use them, and more. We found that the technologies may help workers...
Private Health Insurance: Premium Subsidy during COVID-19 Was Implemented under Tight Timeline
Workers who lost jobs during the COVID-19 pandemic were eligible for a 100% subsidy to continue health care coverage for up to 6 months via former employers. Employers offering coverage could receive tax credits to offset costs. The Department of Labor and the IRS expedited their pre-pandemic processes to make this happen. Under tight deadlines, the agencies created guidance—like Q&A notices and updated forms—for employers...
Temporary Assistance for Needy Families: Enhanced Reporting Could Improve HHS Oversight of State Spending
The Temporary Assistance for Needy Families program gives states substantial flexibility over how they will meet program goals to help families. For example, TANF can provide cash to eligible families as well as "non-assistance" services such as job training. We reviewed state spending trends, Health and Human Services' oversight of the program, and more. Spending on non-assistance services increased from FY 2015-22 Unspent TANF funds...
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Fusion Energy: Additional Planning Would Strengthen DOE's Efforts to Facilitate Commercialization
Fusion—the process that powers the sun—could produce commercial electricity to help meet growing clean energy needs. But there are technical, economic, and other challenges. The Department of Energy's Fusion Energy Sciences program has started investing in public-private partnership initiatives and taken steps to develop a fusion energy strategy. For example, it has partnered with industry and universities on research and development to design fusion power...
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Food Safety: FDA Should Strengthen Inspection Efforts to Protect the U.S. Food Supply
The U.S. food supply is generally considered safe, but tens of millions of people get sick from foodborne illnesses each year. Our Q&A report examines the Food and Drug Administration's role in ensuring the safety of the nation's food. The FDA inspects domestic and foreign food facilities to try to prevent outbreaks before they occur. But it hasn't met mandated targets for these inspections since...
Older Americans: HHS Should Apply Leading Practices as It Coordinates Overlapping Programs
Many older adults need services as they age, such as meal programs or in-home care. Demand for programs that provide these services continues to grow as the U.S. population ages. Multiple agencies provide services for older adults. The Department of Health and Human Services coordinates with agencies to avoid duplication between programs. Some overlap between programs for older adults is beneficial because of variations in...
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Hearing Detection and Intervention: Program Connects Deaf or Hard of Hearing Infants and Children to Services, but Actions Needed to Improve Access
Thousands of infants are diagnosed as deaf or hard of hearing each year. The Department of Health and Human Services has a program that tracks infants' screening for and diagnosis of hearing loss. The program connects families with early intervention services to help prevent developmental delays. HHS required states to submit diversity and inclusion plans that target underserved populations to address disparities in access to...
Cuba Democracy Assistance: USAID Should Improve Collection of Security Risk Information to Help Awardee Mitigation Efforts
The U.S. helps to promote democracy in Cuba through federal agencies and grants. But nongovernmental organizations and others receiving federal funds face potential backlash from the Cuban government. Federal agencies—such as the U.S. Agency for International Development—work with awardees to identify these risks and prevent them. But we found that USAID doesn't have a process to gather and document security risk information for awardees before...
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Biomedical Research: Strategic Workforce Planning Needed to Address Recruitment and Hiring Challenges at ARPA-H
The Advanced Research Projects Agency for Health supports advanced biomedical and health research. It aims to create the next generation of treatments and cures to improve Americans' health and well-being. The agency, known as ARPA-H, faces two main challenges recruiting its scientific workforce: Competing with the private sector for specialized personnel A small talent pool of diverse candidates with the requisite experience To help, ARPA-H...
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Defense Contracting: DOD is Taking Steps to Restrict Mandatory Arbitration, but Additional Action Needed
DOD isn't supposed to award certain contracts to contractors that require their employees to arbitrate claims of sexual assault or civil rights violations. Arbitration resolves disputes through a neutral third party instead of allowing employees to bring cases to court. DOD correctly included a clause restricting arbitration in most contracts we reviewed. The clause was missing in two contracts due in part to a problem...
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Public Health Preparedness: Exploring HHS Interagency Agreements
The COVID-19 pandemic and recent hurricanes have highlighted the need for federal agencies to work together during public health emergencies. This Q&A report looks at the Department of Health and Human Services' coordination role. HHS relies on national guidance and some interagency agreements to coordinate an emergency response. Officials told us this guidance has been enough, as no agency has ever refused its request to...
International Trade: Agencies Should Improve Oversight of Reciprocal Defense Procurement Agreements
Every year, the U.S. engages in billions of dollars in defense trade. To support this trade, the Department of Defense has signed Reciprocal Defense Procurement Agreements with 28 partner countries, such as the U.K., Germany, and Japan. These agreements waive "buy national" laws, among other things, to help the partners enhance readiness and work together. DOD has skipped important steps in initiating and renewing these...
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Oil and Gas: Bureau of Indian Affairs Could Improve Lease Management of Trust and Restricted Land
Companies can lease trust or restricted land for their oil and gas wells, which then generate revenue for Tribes and tribal citizens. When the wells stop producing, companies have to plug them and restore the land to its natural state. If they don't, Tribes can face environmental, health, and safety risks. Companies buy bonds and give them to the government as a promise to finish...
Illicit Finance: Treasury Should Monitor Partnerships and Trusts for Future Risks
Partnerships and trusts can be created without naming the people who own and control them. This lack of transparency can be attractive to criminals laundering money or hiding illegal activities. The Corporate Transparency Act requires certain businesses to report ownership information to Treasury's Financial Crimes Enforcement Network (FinCEN). But some partnerships and trusts are not subject to this reporting requirement. As a result, illegal activities...
Forest Service: Timber Sales in Fiscal Years 2014-2023
The Forest Service sells timber that can be used to build homes and make paper products, among other things. This Q&A report looks at how the Forest Service manages timber sales. The Forest Service manages several types of timber sales. In some sales, buyers bid on contracts that give them rights to harvest timber in certain areas. The agency may also exchange timber for services...