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 58529 Reports
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2024 Lobbying Disclosure: Observations on Compliance with Requirements
To make lobbying the federal government more transparent, paid lobbyists and firms must: Register with Congress File quarterly reports on who lobbied and what they did File semiannual reports on political contributions As in past years, we found that most registered lobbyists filed reports, but some reports were inaccurate. For example, 21% of quarterly reports listed lobbyists who didn't fully disclose their relevant prior federal...
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Passport Processing: State Department Should Identify Milestones and Resource Needs for Its Plans to Avoid Future Delays
In 2023, the State Department's processing of passport applications took weeks longer than usual. As a result, some people had to change or cancel travel plans. Causes of the delays included a record number of applications as well as staff shortages stemming from a 2017 hiring freeze. To resolve the backlog, State required passport staff to work up to 24 hours of overtime per month...
Small Business Pilot Program: SBA Has Opportunities to Evaluate Outcomes and Enhance Fraud Risk Mitigation
According to the Small Business Administration, minorities, women, tribal, and other communities have faced barriers to accessing grants, loans, and training to start and grow businesses. In 2021, SBA launched the Community Navigator Pilot Program, partnering with local organizations to broaden access to these resources. SBA data suggests the program served a higher proportion of these groups compared to other SBA business assistance programs. But...
State Department: Bureau of International Narcotics and Law Enforcement Affairs Needs to Fully Address Prior GAO Recommendations
The Bureau of International Narcotics and Law Enforcement Affairs has received billions in funding in recent years to keep Americans safe by protecting the border and countering crime, illegal drugs, and instability abroad. This testimony discusses our prior work, such as challenges the bureau faced in determining the effectiveness of assistance it provides in foreign countries. For example, we found that the bureau was unable...
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Grants Management: Recent Guidance Could Enhance Subaward Oversight
Some federal grant recipients pass some of their award funding to subrecipients. However, there have been issues with the completeness and accuracy of information about these subawards. This can make it challenging to track where subaward funds are ultimately spent. While grant recipients are responsible for overseeing their subawards, federal agencies must ensure that they are effectively doing so. This includes reviewing audit findings and...
Bank Capital Reforms: U.S. Agencies' Participation in the Development of the International Basel Committee Standards
U.S. and foreign banking regulators work together to develop international capital standards for large banks through the Basel Committee on Banking Supervision. The Committee issued final Basel III standards in 2017 and 2019. U.S. regulators and the Committee aimed to limit variability in the way banks calculate risks under the capital standards to produce more comparable measures. U.S. regulators also aimed to better align the...
Patient-Centered Outcomes Research Institute: Review of the FY 2024 Financial Statement Audit
The Patient-Centered Outcomes Research Institute is a federally funded, nonprofit corporation. It was established to fund and evaluate research aimed at helping patients, doctors, and policymakers make better health care decisions. This institute is required to have its financial statements audited annually, and we're required to review those audits. The institute's auditor issued an unmodified (clean) opinion on its FY 2024 financial statements, concluding that...
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Navy Shipbuilding: Enduring Challenges Call for Systemic Change
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...
Disaster Assistance: Improving the Federal Approach
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...
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Cloud Computing: Private Sector Leading Practices in Acquisition, Cybersecurity, and Workforce Development
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...
COVID-19 Relief: Improved Controls Needed for Referring Likely Fraud in SBA's Pandemic Loan Programs
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...
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Federal Workforce: OPM Needs to Take Additional Actions to Improve the Federal Early Career Talent Pipeline
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...
Financial Audit: Federal Deposit Insurance Corporation Funds' 2024 and 2023 Financial Statements
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.
DOD Contracting: Opportunities Exist to Improve Pilot Program for Employee-Owned Businesses
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...
U.S. Port Infrastructure: DOT and DHS Offer Funding and Other Assistance Ports Can Use to Improve Disaster Resilience
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...
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Federal Real Property: Brokers Were Involved in Fewer Leases in Recent Years and Generally Met Performance Targets
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...
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IRS Financial Reporting: Improvements Needed in Information System and Other Controls
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...
Gas Stoves: Risks and Safety Standards Related to Products and Ventilation
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...
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National Nuclear Security Administration: Reporting on Industrial Base Risks Needs Improvement
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...
Hurricane Hunter Aircraft: NOAA and Air Force Should Take Steps to Meet Growing Demand for Reconnaissance Missions
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...