DOD Reviews and Responses to GAO Reports: Fourth Semiannual Report
Fast Facts
We provide audited agencies with an opportunity to review and comment on draft reports before we issue a final report. For DOD, this period is usually 30 days. However, delays in DOD submitting comments to GAO have resulted in our issuing some reports late to Congress. Congress asked us to report on this issue every 6 months over a 2-year period. This is the fourth and final report in this series.
In this Q&A, we reported that DOD's timeliness has decreased significantly from December 2022 to November 2024. The average number of calendar days it took DOD to provide comments on GAO reports increased by about 23% over this period.
Highlights
What GAO Found
The Department of Defense (DOD) submitted about 55 percent of its agency comments, 88 percent of its sensitivity reviews, and 67 percent of its security reviews to GAO after the 30-day deadline. Sensitivity reviews are conducted to identify sensitive information, such as controlled unclassified information. Reviews for classified information, such as information designated as Secret or Top Secret, are generally referred to as security reviews. DOD’s timeliness in providing agency comments and sensitivity/security reviews has decreased significantly from December 2022 to November 2024 (See figure below). However, GAO is working with DOD to improve its timeliness.
Figure: Percentage of Department of Defense (DOD) Responses That Took More Than 30 Days during GAO's Four Review Periods
GAO provides audited agencies with an opportunity to review and comment on its draft reports before GAO issues the final report. DOD provided GAO comments on 82 reports from May 11, 2024, to November 6, 2024. While GAO generally provides DOD with 30 days for agency comment, on average, DOD took 42 days. Of the 82 reports, DOD submitted comments for 45 after the 30-day deadline and took an additional 29 days, on average, to submit agency comments on those reports. For one report, DOD took 182 days to provide its comments.
GAO requests that the department complete sensitivity and security reviews of reports if controlled unclassified or classified sources were used, and to communicate the results of the review in writing. DOD completed 39 reviews—33 sensitivity and 6 security reviews—during the same period. On average, DOD completed sensitivity reviews in 54 days and security reviews in 74 days—exceeding the 30-day deadline.
Of the 38 reports for which GAO granted an extension to the deadline for submitting comments, DOD did not meet the extension deadline for 13. DOD also submitted comments late for eight additional reports without requesting extensions.
Why GAO Did This Study
Delays in DOD submitting agency comments or the sensitivity/security reviews result in GAO issuing products later than mandated or requested by Congress. In some cases, delays may result in GAO taking the unusual step of issuing reports without DOD comments in order to provide Congress with requested information.
The James M. Inhofe National Defense Authorization Act for Fiscal Year 2023 included a provision for GAO to report every 6 months over a 2-year period on the extent to which DOD submitted agency comments and sensitivity or security reviews in a timely manner and in accordance with GAO protocols. This report is the fourth in a series of four reports on this topic. It covers the time period May 11, 2024, to November 6, 2024.
For more information, contact Alissa Czyz at (202) 512-3058 or czyzaj@gao.gov.