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 58206 Reports
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Forest Service: Fully Following Leading Practices for Agency Reforms Would Strengthen Prescribed Fire Program
The Forest Service is reforming its prescribed fire program. Prescribed fire—or deliberately burning specific areas under managed conditions—is used to mitigate wildfire risk. The agency plans to use prescribed fire more and has been following leading practices to reform its program, but not fully. We found gaps in these areas: Establishing outcome-oriented performance measures Planning to address staffing needs Implementing a reform plan Dedicating staff...
Priority Open Recommendations: Department of Defense
Each year, we make more than 1,000 recommendations to help the federal government save money, address issues on our High Risk List, and significantly improve government operations. This letter to the Department of Defense outlines 90 open recommendations that it should prioritize, including 6 that address barracks and privatized housing. For example, DOD should clarify its guidance on minimum health and safety standards for barracks...
Priority Open Recommendations: Department of Energy
Each year, we make more than 1,000 recommendations to help the federal government save money, address issues on our High Risk List, and significantly improve government operations. This letter to the Department of Energy outlines 27 open recommendations that it should prioritize. For example, DOE should coordinate processes for providing oversight of large nuclear energy demonstration projects, which involve new types of nuclear reactors. These...
Nuclear Waste Cleanup: Closer Alignment with Leading Practices Needed to Improve Department of Energy Program Management
The Department of Energy has spent over $215 billion since 1989 to clean up hazardous and radioactive waste. It estimates that the remaining work will cost about $675 billion more. DOE recognizes that remaining work must be safe and cost-effective and has incorporated some program management leading practices as it implements a cleanup plan. For example, DOE is developing life-cycle cost and schedule estimates to...
K-12 Education: Differences in Student Arrest Rates Widen when Race, Gender, and Disability Status Overlap
We reviewed the Department of Education's data on school police and the arrest rates of students of different races in the nation's K-12 schools. Students' race and ethnicity, gender, and disability status mattered when it came to rates of arrest and referrals to police. Specifically, the most recent available data (2017-18) showed that Native Hawaiian/Pacific Islander, Black, and American Indian/Alaska Native students were arrested at...
Substance Misuse Treatment and Recovery: Federal Guidance Needs to Address Work Arrangements for Those Living in Residential Facilities
For the millions of Americans struggling with substance misuse, residential treatment and recovery facilities may provide much-needed housing and healthcare. Some facilities require residents to have jobs—which can provide financial stability and structure. But working too soon could be detrimental to their recovery, according to Department of Health and Human Services officials. HHS has some guidance on the role of work in treatment and recovery...
NOAA Mariner Recruitment and Retention: Actions Needed to Develop a Strategic Workforce Planning Process
The National Oceanic and Atmospheric Administration has 15 ships it uses for fisheries research, nautical charting, and other scientific missions. NOAA needs more mariners to support these ships. This Q&A report examines NOAA's recruitment and retention efforts amid a global mariner shortage. For example, a recent effort to address mariner feedback aims to reduce the stretches of time that NOAA mariners spend at sea. NOAA...
Firefighting Foam: DOD is Working to Address Challenges to Transitioning to PFAS-Free Alternatives
The Defense Department is required to transition away from using firefighting foam that contains PFAS, a class of chemicals that poses health risks and has been found in drinking water around bases. This kind of foam has been considered the most effective product for suppressing jet fuel fires. The military departments have identified challenges that may slow the transition. These include: Lack of a drop-in...
Financial Audit Manual: Volume 3, July 2024
The Financial Audit Manual (FAM) presents a methodology for performing financial statement audits of federal entities in accordance with professional standards. It is a tool for enhancing accountability over taxpayer-provided resources. This July 2024 revision replaces Financial Audit Manual, Volume 3 (June 2023 version) and contains the Federal Financial Reporting Checklist. The FAM also consists of: Volume 1: the audit methodology Volume 2: detailed implementation...
Defense Health Care: DOD Should Improve Accuracy of Behavioral Health Provider Information in TRICARE Directories
DOD's TRICARE program provides health care to active and retired service members and their families. This includes behavioral health care, such as treatment for mental health conditions and substance use disorders. TRICARE beneficiaries can receive care at DOD facilities or through networks of civilian providers. Beneficiaries can find these civilian providers through online directories. We reviewed listings for behavioral health providers in these directories and...
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Priority Open Recommendations: Internal Revenue Service
Each year, we make more than 1,000 recommendations to help the federal government save money, address issues on our High Risk List, and significantly improve government operations. This letter to the Internal Revenue Service outlines 30 open recommendations that it should prioritize, including some for ensuring taxpayer data security and providing quality taxpayer services. For example, we recommended IRS maintain a comprehensive inventory of the...
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U.S. Marshals Service: Actions Needed to Better Identify and Address Detention Condition Concerns
The U.S. Marshals Service detains about 60,000 people a day who are awaiting federal trial or sentencing. While it doesn't operate jails, it does partner with public and private detention facilities. The service assesses detention conditions at these facilities. We found shortcomings in its oversight. For example, many deputies who reviewed state and local facilities hadn't received required training. Additionally, some facilities didn't meet some...
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Hunger and Homelessness: Funding Distribution for Key Programs [Reissued with revisions on Jun. 27, 2024]
The COVID-19 pandemic, inflation, and increased housing costs raised questions about whether more U.S. households are experiencing hunger and homelessness. We reviewed key federal programs that provide food or housing assistance to people experiencing or at risk of homelessness. Federal funding for such programs generally increased in FY 2017-2022. These programs use various criteria to determine the amount of funding to jurisdictions, but normally don't...
HUD Rental Assistance: Improved Guidance and Oversight Needed for Utility Allowances
Over 3 million low-income households get federal rental assistance from local public housing agencies. Most of those households pay utilities separately from rent and get a federal utility allowance to help cover them. But the Department of Housing and Urban Development doesn't comprehensively monitor whether utility allowances are current and reasonable. For example, at least 97,000 households got the same amount for 4 years, although...
Improper Payments: Key Concepts and Information on Programs with High Rates or Lacking Estimates
In FY 2023, federal agencies reported an estimated $236 billion in improper payments—ones that shouldn't have been made, were made in an incorrect amount, or lacked sufficient supporting documentation. Estimating improper payments is a key step in helping agencies identify their causes and ways to reduce them. This Q&A report—the sixth in a series of quarterly reports—examines this process and more. For example, for FY...
Standards for Internal Control in the Federal Government: 2024 Exposure Draft
Our "Green Book"— Standards for Internal Control in the Federal Government—provides the framework for establishing and maintaining an effective internal control system. Internal control is a process designed to help an entity achieve its objectives. Our proposed changes provide requirements, guidance, and resources to address risks related to fraud, improper payments, information security, and the implementation of new or changed programs, including emergency assistance programs...
Financial Audit Manual: Volume 2, June 2024
The Financial Audit Manual (FAM) presents a methodology for performing financial statement audits of federal entities in accordance with professional standards. It is a tool for enhancing accountability over taxpayer-provided resources. This June 2024 revision replaces Financial Audit Manual, Volume 2 (May 2023 version) and contains detailed implementation guidance. The FAM also consists of: Volume 1: the audit methodology Volume 3: the Federal Financial Reporting...
Financial Audit Manual: Volume 1, June 2024
The Financial Audit Manual (FAM) presents a methodology for performing financial statement audits of federal entities in accordance with professional standards. It is a tool for enhancing accountability over taxpayer-provided resources. This June 2024 revision replaces Financial Audit Manual, Volume 1 (May 2023 version) and contains the audit methodology. The FAM also consists of: Volume 2: detailed implementation guidance Volume 3: the Federal Financial Reporting...
Federal Advertising: Fourteen Percent of Contract Obligations in the Past Decade Went to Small Disadvantaged Businesses and Those Owned by Women and Minorities
The federal government spent $14.9 billion on advertising contracts over the last 10 fiscal years to inform the public about programs and services, among other things. The government provides contract opportunities to businesses owned by minorities, women, and other socially or economically disadvantaged groups. We found that contracts with these businesses represented about 14% of total federal advertising spending, or $2.1 billion, during FYs 2014-2023...
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Veterans Health Care: VHA is Taking Steps but Has Not Completed Implementing Priority Recommendations to Improve Its Oversight of Regional Networks
This statement for the Congressional Record discusses the status of recommendations to improve the Veterans Health Administration's oversight of its health care system. VHA has 18 regional networks that oversee 172 medical centers serving veterans. To help VHA address challenges in overseeing its networks and their management, we've made 42 recommendations since 2015. We highlight 2 recommendations for VHA to prioritize: Clearly define networks' roles...