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 610 Reports posted in the last 12 months.
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Special Education: Improved Allocation of Resources Could Help DOD Education Activity Better Meet Students' Needs
Military families can find it hard to get special education services for their children with disabilities—especially in overseas locations. Students' individualized education programs outline how many minutes of specialized instruction they are legally required to receive. But Department of Defense schools don't consider this information for special education staffing. This may contribute to not having staff available to deliver enough specialized instruction, or to delays...
Department of Defense: DEI Workforce Reductions
The Department of Defense made changes to its diversity, equity, and inclusion workforce, as required by a 2024 law. Among other things, the law Stated that DOD may not establish new or fill vacant DEI positions Set limits on pay rates for civilian employees with duties related to DEI Executive orders in 2025 further directed federal agencies, including DOD, to end DEI programs. We reviewed...
Coast Guard: Documented Guidance for Notifying Congress of Investigations Needed
The Coast Guard investigates a range of issues and can inform Congress about them, which can assist in congressional oversight. But the Coast Guard didn't inform Congress about a 2020 series of investigations that found the Coast Guard Academy frequently mishandled allegations of sexual assault. The Coast Guard's guidance is unclear about which investigations require proactive congressional notification. For example, some guidance says to notify...
Army Corps of Engineers: Communication with Users on Water Storage Fees and Cost Estimates Could Be Improved
The Army Corps of Engineers stores water in its reservoirs for local water utilities and other municipal and industrial water users. These users pay annual fees to the Corps, which cover their share of operation and maintenance costs. Corps officials say they communicate with users about these fees annually, but we found they often provide few details beyond the amount. Users told us it's unclear...
Higher Education: Students' Health Coverage Rates Have Improved, but Barriers to Coverage Remain for Some
The percentage of college students with health insurance has increased over the last decade, from 81% in 2010 to 92% in 2022. But nearly 1.6 million students still lacked coverage in 2022, including: Students from certain historically disadvantaged racial and ethnic groups Certain nonworking students Students in states that hadn't expanded Medicaid eligibility Some students also faced challenges getting coverage. For example, affordability was an...
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Investment Management: Federal Entities' Efforts to Increase Opportunities for Minority- and Women-Owned Asset Managers
Asset management firms manage trillions of dollars, but minority and women-owned firms manage a tiny portion. Our prior report discussed the difficulties these firms face when competing against larger firms for asset management opportunities. In this report, we found that these firms face several challenges. For example, they may lack the resources to keep client fees low—a challenge larger firms can more easily overcome due...
Drug Control: DOD and National Guard Align Counterdrug Policies and Guidance with Federal Laws
Drug overdose deaths in the U.S., including those from fentanyl, surged over the past 25 years. To reduce drug trafficking and criminal activity, the Department of Defense and the National Guard help support federal, state, local and tribal law enforcement. The counterdrug support services they offer include information analysis, translation and transcription, and air and ground surveillance. DOD and the National Guard Bureau work to...
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Offshore Wind Energy: Actions Needed to Address Gaps in Interior's Oversight of Development
Offshore wind energy is a growing U.S. source of renewable energy. It could also affect public health, tribal resources, and more—but the extent of any potential effects is uncertain. The Department of the Interior and other federal agencies oversee offshore wind energy development. They are supposed to work with Tribes, fisheries, and other groups that could be affected. But their engagement with these groups isn't...
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Regulatory Flexibility Act: Improved Policies for Analysis and Training Could Enhance Compliance
Concerns about how federal regulations affect small entities like businesses, governments, and nonprofits prompted the Regulatory Flexibility Act in 1980. It directs agencies to consider economic impacts to small entities—and ways to minimize them—when proposing rules. Agencies certified that 73% of the rules in our sample wouldn't significantly impact small entities in FYs 2022-23. Our review of the act's implementation also found: The 4 agencies...
Railway-Highway Crossings: Improvements Needed to Federal Technical Assistance About Pedestrian Projects Related to Trespassing
Railroad crossings, where train tracks intersect with roads or paths, pose risks for drivers and pedestrians. There are concerns with pedestrians trespassing at these crossings, with pedestrian deaths and injuries increasing. The Federal Highway Administration (FHWA) provides funding and technical assistance for states' projects to improve crossing safety, such as installing gates. But the agency's technical assistance doesn't include examples of trespassing-related pedestrian projects that...
Defense Health Care: Actions Needed to Address Long-Standing Management Challenges with Medical Facilities
DOD transferred the management of its medical facilities from the military departments to the Defense Health Agency to increase efficiency, lower costs, and improve the quality of medical care. To achieve these goals, DHA created 22 offices to manage over 700 medical facilities in 2022. But DHA didn't have the staff to meet its estimated needs for these offices. In response, DHA reduced the number...
Supplemental Nutrition Assistance Program: Federal Actions Needed to Help Connect College Students with Benefits
Nearly 25% of college students in 2020 reported limited or uncertain access to food. Despite being potentially eligible, most didn't receive Supplemental Nutritional Assistance Program (SNAP) benefits—formerly known as "food stamps"—which could help them pay for food. A recent law gave the Department of Education authority to share students' Free Application for Federal Student Aid data with federal and state SNAP agencies to identify and...
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Domestic Terrorism: Additional Actions Needed to Implement an Effective National Strategy
Domestic terrorism threats have increased in recent years. In 2021, the White House issued the National Strategy for Countering Domestic Terrorism, which tasked multiple federal agencies with actions to address these threats. Agencies have taken steps to implement 49 of the 58 activities we identified. We found ways the strategy could be more effective. For example, it doesn't clarify which federal agency is responsible for...
Communicable Diseases: Transportation Security Administration Developed Its Required Preparedness Plan
COVID-19 led to over a million deaths in the U.S. and disrupted travel. TSA is the primary federal agency responsible for securing our transportation systems. This Q&A looks at TSA's preparedness plan for another potential communicable disease outbreak. We found that TSA: Coordinated with other agencies to help ensure its plan aligned with existing federal plans Eventually distributed its plan to federal agencies, its workforce...
COVID-19 Relief: Consequences of Fraud and Lessons for Prevention
Hundreds of billions of dollars were likely lost to fraud during the pandemic. As of December 2024, the Department of Justice has charged more than 3,000 people, companies, and other entities with fraud-related crimes. Defendants were typically sentenced to prison, usually 1–5 years. Most were also ordered to pay restitution in varying amounts, with the highest over $71 million. It’s crucial for agencies to learn...
Fraud and Improper Payments: Data Quality and a Skilled Workforce Are Essential for Unlocking the Benefits of Artificial Intelligence
The federal government loses $233 billion–$521 billion annually to fraud, based on data from 2018-2022. We testified about AI and other tools the government can use to combat fraud. Federal agencies have existing tools to combat fraud and other improper payments. Our prior work offered recommendations on improving and using these tools. AI-enabled tools could also help by sifting through large volumes of data to...
Fiscal Year 2026 Budget Request: U.S. Government Accountability Office
In fiscal year 2024, GAO's work yielded $67.5 billion in financial benefits, a return of about $76 for every dollar invested in GAO. Our average return on investment for the past 6 years is $123 to $1. In this testimony before the House Subcommittee on Legislative Branch Appropriations, U.S. Comptroller General Gene L. Dodaro discusses GAO's FY 2026 budget request. Our budget request will enable...