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 58101 Reports
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Navy Shipbuilding: Increased Use of Leading Design Practices Could Improve Timeliness of Deliveries
Rapidly changing maritime threats compel the Navy to deliver ships faster. But the Navy falls short on design practices that reduce leading companies' shipbuilding time. For example, companies: Use existing ship designs—limiting changes to a section of the ship—to create new designs, allowing companies to stabilize designs sooner and better estimate schedules Empower a small group of decision makers to use their expertise to get...
Military Justice: Actions Needed to Help Ensure Success of Judge Advocate Career Reforms
The military justice system relies on experienced attorneys to try cases involving military personnel. But DOD and Congress have raised concerns about the litigators' experience and whether they have the needed skills to try complex cases, including sexual assault. DOD required the military services to create career paths for attorneys—known as judge advocates—to specialize as military justice litigators. But some issues may affect the success...
Public Health Preparedness: HHS Should Address Strategic National Stockpile Coordination Challenges
The federal government coordinates with states, localities, territories, and Tribes to distribute life-saving medicines and supplies from the Strategic National Stockpile during public health emergencies. But during recent public health responses, such as COVID-19 and mpox, jurisdictions weren't clear on how and from whom to request supplies, causing confusion and delays. Additionally, some Tribal officials cited challenges with having the facilities needed to receive and...
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NASA Cybersecurity: Plan Needed to Update Spacecraft Acquisition Policies and Standards
As cyber threats become more prevalent, so do threats to NASA's spacecraft—like the Orion Multi-Purpose Crew Vehicle. A cyberattack could lead to losing critical data, or possibly losing control of the spacecraft. NASA issued a guide on space security in 2023 that includes principles and practices to help spacecraft development programs with cybersecurity. For example, one principle states a space system should protect against unauthorized...
Military Readiness: Actions Needed for DOD to Address Challenges across the Air, Sea, Ground, and Space Domains
We testified that DOD faces many challenges restoring desired levels of readiness across the military while also modernizing its forces. For example, we previously reported: Service members' fatigue led to fatal accidents and hundreds of millions of dollars in damage to ships, vehicles, and aircraft Maintenance and supply issues limited availability of mission-ready aircraft Navy has made minimal progress modernizing its shipyards To meet the...
U.S. Victims of State Sponsored Terrorism Fund: Options for Increasing Deposits and Their Potential Impacts
The U.S. Victims of State Sponsored Terrorism Fund compensates those injured in acts of state-sponsored terrorism. The fund collected over $2 billion from civil and criminal fines and penalties in FY 2016-2023, but balances have been declining. We explored 3 options for increasing fund deposits, but each had tradeoffs. For example, expanding the scope of criminal offenses could reduce deposits to other funds like Treasury's...
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Foreign Assistance: USAID Should Strengthen Risk Management in Conflict Zones
The U.S. Agency for International Development has standard processes to manage risks to its delivery of assistance in countries worldwide. But in countries affected by violent conflict, dangerous conditions can limit USAID's ability to directly oversee its assistance—increasing the risk of fraud or corruption. We reviewed how USAID manages risks, particularly in 3 countries currently experiencing violent conflict: Nigeria, Somalia, and Ukraine. We found that...
Ukraine: Status and Challenges of DOD Weapon Replacement Efforts
The Department of Defense gave Ukraine billions of dollars' worth of weapons from its stockpiles to help respond to Russia's 2022 invasion. Our Q&A report looks at how DOD spent the $25.9 billion in supplemental funding that Congress provided to replenish the stockpiles. Ammunition, missiles, and combat vehicles account for most of this spending. DOD is also using some of the funding to expand production...
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401(k) Retirement Plans: Department of Labor Should Update Guidance on Target Date Funds
Target date funds are a 401(k) option that allocate assets based on when participants plan to retire. These funds put more in higher risk investments when participants are younger and shift to lower risk investments as they approach retirement. We found that funds closer to the target date varied more in investment performance and risk compared to funds further from the target date. The Department...
IT Modernization: Census Bureau Needs Reliable Cost and Schedule Estimates
While the 2030 Decennial Census is still years away, keeping the Census Bureau's IT systems modernized is critical to its mission. The Bureau has begun 4 modernization programs for systems that collect, process, and disseminate data, but hasn't fully implemented leading practices for managing requirements, cost, and schedule. Without reliable estimates, the Bureau increases its risk of cost overruns and unmet performance targets. The Bureau...
Ukraine: Lessons from Other Conflicts Can Improve the Results of U.S. Recovery Assistance
Despite the ongoing war, the U.S. has begun to provide recovery assistance to Ukraine. Our prior work illustrates lessons to enhance effectiveness. For example, U.S. assistance strategies should define objectives and estimate costs. In Iraq, worsening security led to delays and increased project costs, emphasizing the need to revise timelines and cost estimates to reflect security changes As another example, establishing accountability mechanisms can increase...
China: Managing the Economic Relationship Requires Balancing Benefits and Risks
China is a major economic partner of the U.S. but engages in unfair trade practices. These practices include trade in illicit goods, use of forced labor, and theft of sensitive technologies—which can all harm the U.S. economy. As China's economic power grows, federal agencies can act to better protect the economy. This Snapshot report summarizes steps policymakers can take to further improve federal efforts to...
NAVY READINESS Actions Needed to Improve the Reliability and Management of Ship Crewing Data
The Navy has historically assigned fewer crewmembers to ships than are required to operate them safely. Such crewing shortfalls contributed to fatal Navy surface ship collisions in 2017. The Navy uses data—called "fill" and "fit" metrics—to measure its crewing target levels and monitor personnel readiness. Fill metrics measure the number of personnel on a ship. Fit metrics measure the skills, experience, and specialties of personnel...
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National Mediation Board: Agency Should Take Steps to Regularly Update Its Plans and Policies and Ensure Staff Receive Necessary Training
The National Mediation Board, a federal agency, helps railroads and airlines resolve labor disputes to avoid work stoppages and prevent disruptions to interstate commerce. We found that this agency has had challenges keeping important plans and policies current. For example, despite vacancies in nearly a third of its positions and almost half its staff eligible for retirement within 5 years, the agency had no process...
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IRS Financial Reporting: Improvements Needed in Information System and Other Controls
Each year, we audit the IRS's financial statements and issue opinions regarding these statements and related internal controls (i.e., processes in place to ensure the proper authorization and recording of transactions). In our FY 2023 audit we identified new issues related to how IRS manages the security, access, and configuration of its IT systems. For example, IRS did not consistently create a plan of action...
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Financial Literacy: Better Outcome Reporting Could Facilitate Oversight of Programs for Older Adults and People with Disabilities
Older adults and people with disabilities can generally be vulnerable to financial distress, so it's important to help them understand and manage their finances. We found 24 examples of federal financial literacy programs for these groups, such as a curriculum for teaching older adults about scams and financial information for people with disabilities. A federal commission coordinates federal financial literacy efforts—but its reports aren't clear...
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Federal Maritime Commission: Improved Use of Data on Shippers' Complaints Could Enhance Oversight
During COVID-19, high demand for cargo space disrupted the maritime shipping industry. Some companies that ship hazardous items raised concerns that ship operators prioritized consumer goods over their cargo, which is often less valuable. The Federal Maritime Commission investigates complaints about shipping practices. We found: Hazmat companies rarely filed complaints, partially due to not understanding the complaint process FMC doesn't collect specific data on its...
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Biometric Identification Technologies: Considerations to Address Information Gaps and Other Stakeholder Concerns
Biometric identification technologies—such as facial recognition and fingerprinting—can affect underserved communities, including low-income and minority communities. We interviewed academics, advocacy groups, and technology experts to find out how. They gave us examples of positive effects, e.g., improving communities' access to public services, and negative effects, e.g., subjecting communities to unnecessary surveillance. There's still a lot to learn about how these technologies perform in the real...
Single Audits: Improving Federal Audit Clearinghouse Information and Usability Could Strengthen Federal Award Oversight
Federal award amounts distributed to recipients have increased substantially since the onset of the COVID-19 pandemic. If an award recipient spends $750,000 or more in federal funds in a year, it must undergo an audit of its award spending. The results of this "single audit" must be submitted to the Federal Audit Clearinghouse, which is maintained by the General Services Administration. We found issues with...