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 58453 Reports
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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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National Institutes of Health: Assessing Efforts to Improve Animal Research Could Lead to Greater Human Health Benefits
Research using animals can lead to a better understanding of human health and treatments for diseases. To achieve these advancements, it is important for research results to be replicated and shown to apply to humans. However, this is challenging to do. The National Institutes of Health has taken steps to address the challenges in research it conducts or supports. But it hasn't fully followed best...
Immigration Courts: Actions Needed to Track and Report Noncitizens' Hearing Appearances
The Department of Justice's Executive Office for Immigration Review holds immigration hearings to determine whether noncitizens will be removed from the country. As of July 2024, there's a backlog of about 3.5 million pending cases. Noncitizens are expected to attend their hearings. Failing to show up could result in removal from the U.S.—unless a judge waives their appearance. But the Office's case management system doesn't...
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...
Campaign Finance: Observations on Public Financing Programs in Selected States and Localities
Most electoral campaigns are privately financed. But some states and localities offer programs through which candidates running for state or local offices can use public funds for their campaigns. We reviewed 5 public financing programs. They all required candidates to collect a specific number of contributions to qualify and then adhere to spending limits. The average amount of public funding that candidates received varied by...
Direct File: IRS Successfully Piloted Online Tax Filing but Opportunities Exist to Expand Access
IRS is offering a new, free service to help taxpayers prepare and file tax returns electronically. It piloted Direct File in 2024 for taxpayers with simple tax returns in 12 states and will make it a permanent option starting in 2025. Taxpayers said it was easier to prepare and file returns. IRS plans to offer Direct File in 12 more states in 2025 but is...
State Department: Spending on Pay, Benefits, and Allowances for Overseas Employees
The State Department spent about $3.1 billion on pay, benefits, and allowances for employees serving overseas in FY 2023. Most of this spending went to basic compensation, housing, and federal benefits like the employer's contribution toward retirement and health insurance. Cost-of-living allowance—which include reimbursement for dependents' education and extra pay in areas with high living costs—accounted for about 10% of State's spending. The amount State...
Federal Reserve Lending Programs: Nearly Half of Main Street Program Loans Are Fully Repaid, but Losses Have Increased
The Federal Reserve authorized 13 emergency lending programs in response to COVID-19, including the Main Street Lending Program. This program made 1,830 loans to small- and mid-sized businesses and nonprofits. We found that as of August 31: Almost half of the loans have been fully repaid Less than 1% of current loans had late payments About 8% of the loans had losses that totaled about...
Cloud Seeding Technology: Assessing Effectiveness and Other Challenges
Demand for water is increasing as U.S. droughts are expected to get more frequent and intense. "Cloud seeding" is an 80-year-old technology that adds tiny particles—usually silver iodide crystals—to clouds to trigger rain or snow. But the benefits of this technology are unproven. Some states are using cloud seeding, but there is little federal involvement. This technology assessment looks at how policies might address challenges...
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...
Coast Guard Acquisitions: Further Cost and Affordability Analysis of Polar Fleet Needed
Our Q&A report examines U.S. Coast Guard efforts to expand its polar icebreaker fleet. But can it afford to do so? The Coast Guard doesn't know—because it is: Building heavy polar icebreakers and planning for a new class of medium polar icebreakers, but has yet to determine the necessary mix of the two. So, it doesn't know how many of each it needs to build...
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COVID-19: Information on HHS's Medical Countermeasures Injury Compensation Program
Most people who receive vaccines or treatments for certain public health threats, such as COVID-19 vaccines, have no serious problems as a result. But with any medicine, there is a rare chance of injury or death. To encourage the development of these vaccines and treatments, legislation limited industry liability. It also authorized a compensation program for serious injuries or deaths. The program: Received a surge...
Artificial Intelligence: DHS Needs to Improve Risk Assessment Guidance for Critical Infrastructure Sectors
Artificial intelligence is complex and evolving. It could be used to improve the systems that operate critical infrastructure, like water and energy. But it could also make them more vulnerable to cyberattacks. Federal agencies that protect critical infrastructure had to assess AI risks to infrastructure sectors. But the Department of Homeland Security's guidance for assessments didn't have agencies fully measure how much harm an attack...
Wildfires: Additional Actions Needed to Address FEMA Assistance Challenges
Wildfires have increased in size and severity in recent decades. There are also more new homes and other buildings in fire-prone areas. The Federal Emergency Management Agency provided over $3.8 billion in wildfire-related assistance in FY 2019-2023. That paid for work such as debris removal and utility repairs. We interviewed officials from 22 state, local, and tribal governments about their experiences with FEMA assistance. They...
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National Nuclear Security Administration: Assessments of Nuclear Weapon Acquisitions
The National Nuclear Security Administration plans to invest more than $60 billion in programs to modernize the nation's aging nuclear weapons stockpile. These programs face significant challenges, such as making sure that critical technologies are fully developed in time to meet production deadlines. We found that NNSA does not have a formal process to identify which technologies are most critical, which could help it keep...
Federal Vehicle Fleet: Efforts are Underway to Facilitate the Transition to Zero Emission Vehicles
Recently, federal agencies have been buying more zero emission vehicles for their fleets. We examined the costs and benefits of using zero emission vehicles in the federal fleet. The autos and charging stations generally cost more than gas vehicles, but they emit fewer greenhouse gases. As of last year, most agencies were still buying gas vehicles. Three federal agencies are leading the fleet transition—providing training...
Brain-Computer Interfaces: Applications, Challenges, and Policy Options
This technology assessment examines systems that are implanted in the brain or worn on the head that let people control electronic devices using brain signals. In clinical trials, these brain-computer interfaces helped people with severe disabilities. Businesses are also investing in developing the technology for entertainment and other uses. We identified challenges with this fast-moving technology. These include uncertainty over: Who owns sensitive brain data...
Navy Ship Modernization: Poor Cruiser Outcomes Demonstrate Need for Better Planning and Quality Oversight in Future Efforts
The Navy spent billions to modernize its cruisers to extend their service lives rather than retire them. But the effort has been plagued with problems like schedule delays, wasted costs, and poor-quality work. Only 3 of 11 cruisers will complete the modernization process and won't spend as much time at sea as intended. Weak oversight is also contributing to this issue. Navy leadership discouraged the...