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GAO Agency

Government Accountability Office

Reports

FEDE U.S. Government Accountability Office · Audits audits

Acquisition Management: Opportunities Exist for GAO to Strengthen Its Policies and Procedures

What the OIG Found Proper contract administration is critical to ensure GAO complies with contract terms and conditions. In FY 2019, GAO entered into a blanket purchase agreement for commercial facility maintenance (the BPA), which it awarded under the General Services Administration (GSA) Schedule program. After subsequent modification, the BPA’s maximum value was about $119 million. Although the contractor submitted adjusted labor rates from a collective bargaining agreement, GAO did not modify the BPA and associated time-and-materials orders to reflect these higher rates before payment. As a result, the agency paid about $94,000 more than the previously negotiated rates during the second.

FEDE U.S. Government Accountability Office · Audits audits

Naval Shipyards: Complete Information Needed for Decision-Making on Multibillion-Dollar, 50-Year Infrastructure Program

What GAO Found The Navy’s Shipyard Infrastructure Optimization Program (SIOP) will surpass $200 billion and take over 50 more years to execute, based on GAO’s analysis of Navy plans. Developing the plans and cost estimates to rebuild the Navy’s four public shipyards has taken the Navy years longer—and will cost much more—than originally anticipated due to multiple challenges and changes involved in the program. For example, environmental issues led to additional projects and more extensive work affecting project plans and costs at the shipyards, including Puget Sound Naval Shipyard (see figure). Seismic Risks Identified at Puget Sound Naval Shipyard The Navy established an oversight framewo.

FEDE U.S. Government Accountability Office · Audits audits

Compacts of Free Association: VA Is Pursuing Partial Implementation of Health Care Authorities in the Freely Associated States

What GAO Found GAO found that veterans face multiple challenges in accessing health care in the Freely Associated States (FAS), according to VA assessments and interviews with VA and FAS officials. These challenges include limited availability of specialty services, such as mental health and cardiology, and the inability to utilize telehealth services with VA health providers. FAS veterans must travel to VA health facilities in U.S. states or territories to utilize their health benefits, but do not receive beneficiary travel reimbursement for travel to the U.S. Map of Health Care Facilities Providing Veteran Care in Pacific Region VA completed a variety of assessments from March 2024 to Mar.

FEDE U.S. Government Accountability Office · Audits audits

Tax Fraud: The Federal Government Loses an Estimated $116 Billion to $304 Billion Annually

What GAO Found GAO estimated that annual federal tax fraud loss is between $116 billion and $304 billion based on data and information from 2018 through 2024. GAO’s estimate is informed by data on Internal Revenue Service (IRS) cases of fraud and potential fraud, potential fraud in the tax gap, and tax evasion from economic activities purposefully hidden from the government (i.e., shadow economy). The estimated range reflects approximately 2 percent to 6 percent of estimated tax owed to the federal government (tax liability) if applied to tax year 2022, the most recent year for which an estimate of the tax liability is available. GAO Estimated Range of Tax Fraud Loss as a Percentage of Esti.

FEDE U.S. Government Accountability Office · Audits audits

Immigration Detention: Urgent Planning Needed to Avoid Further Waste of Taxpayer Dollars

What GAO Found As of July 2026, U.S. Immigration and Customs Enforcement (ICE) has pursued an approach to expand detention capacity that has resulted in millions of dollars of waste. Since January 2025, ICE invested billions of dollars in six new initiatives without conducting necessary analysis and planning. For example, ICE purchased 11 warehouses to renovate for detention purposes at a reported cost of about $1.07 billion. In June 2026, ICE officials told GAO they were working to sell seven of the warehouses. ICE reported spending over $20 million on nonrecoverable costs, such as zoning assessments and security, on the warehouses it intends to sell. Waste, which occurs when agencies spen.

FEDE U.S. Government Accountability Office · Audits audits

FEMA: Billions in Building Resilient Infrastructure and Communities Subgrants Remain Unawarded

What GAO Found As of March 2025, the Department of Homeland Security’s (DHS) Federal Emergency Management Agency (FEMA) awarded 1,245 Building Resilient Infrastructure and Communities (BRIC) subgrants to communities over its first four grant cycles in fiscal years 2020 through 2023. These subgrants were for mitigation activities to address hazards, such as floods. FEMA allocated about $2.5 billion for these subgrants, half the $4.8 billion available. FEMA reimbursed $62 million, and 37 subgrants had completed work and initiated the closeout process. From April 2025 to March 2026, FEMA did not award subgrants nor obligate funds. GAO found the median time for FEMA to finalize its review of su.

FEDE U.S. Government Accountability Office · Audits audits

Funding Status: Infrastructure Investment and Jobs and Inflation Reduction Acts at the Departments of Agriculture and Energy

What GAO Found The Infrastructure Investment and Jobs Act (IIJA) and Inflation Reduction Act (IRA) provided federal funding to agencies, including the Department of Agriculture (USDA) and Department of Energy (DOE), for a wide range of efforts. These efforts included projects to reduce wildfire risk, improve rural power production, and develop clean energy technologies. Of the $37 billion provided to USDA that was not later rescinded by Public Law 119-21, commonly known as the One Big Beautiful Bill Act, USDA obligated $32.2 billion for fiscal years 2022 through 2025. Of the $78 billion provided to DOE that was not later rescinded, DOE obligated $51 billion for fiscal years 2022 through 202.

FEDE U.S. Government Accountability Office · Audits audits

Private Health Insurance: Federal and State Oversight of Contraceptive Coverage Requirements

What GAO Found In 2024, about 82 percent of women of reproductive age reported using some form of contraception in the past 12 months, according to research from KFF. Most private health plans are generally required to cover the full range of contraceptives for women. The Department of Labor (DOL), the Centers for Medicare & Medicaid Services (CMS)—an agency within the Department of Health and Human Services—and states each have responsibilities for overseeing private health plans, including plans' coverage of contraception. See table for descriptions of their general oversight responsibilities and activities. DOL, CMS, and States’ General Responsibilities for Overseeing Private Health Plan.

FEDE U.S. Government Accountability Office · Audits audits

Military Installations: Remote and Isolated Locations Face Challenges Delivering Critical Support Services

What GAO Found Remote and isolated military installations are often away from population centers or located in austere environments, making the delivery of critical support services, such as health care or housing, challenging. GAO found that while remote and isolated installations consistently faced challenges in areas such as recruiting and retaining civilian personnel, the causes and severity of those challenges differed by location. For example, in Alaska, Eielson Air Force Base had the most vacant positions (428) while Fort Greely and Clear Space Force Station had no vacant critical support services positions. In 2024, the Department of Defense (DOD) issued guidance for designating ins.

FEDE U.S. Government Accountability Office · Audits audits

K-12 Education: Actions to Improve Oversight of Key Federal Programs and Address High Chronic Absenteeism

What GAO Found All states that receive funding under Title I of the Elementary and Secondary Education Act of 1965, as amended (ESEA) are required to develop statewide accountability systems. Thirty-six states have chosen to include indicators related to chronic absenteeism in their statewide accountability systems. ESEA also has certain chronic absenteeism reporting requirements for all states, regardless of whether a state includes chronic absenteeism in its accountability system. In 2026, the Department of Education discontinued its most comprehensive monitoring of ESEA’s programmatic and fiscal requirements. The ESEA provision intended to improve oversight of funds does not explicitly d.

FEDE U.S. Government Accountability Office · Audits audits

Veterans Health Care: Information on Eligibility for and Use of Dental Benefits

What GAO Found More than 9 million enrolled veterans are eligible to receive health care services through the Department of Veterans Affairs’ (VA) Veterans Health Administration (VHA) each year. Veterans who meet certain requirements (such as having a 100 percent service-connected disability or being former prisoners of war) are also eligible to receive VA dental benefits. According to VA, about 26 percent of VHA-enrolled veterans were eligible to receive dental benefits as of February 2026. According to VHA data, the number of veterans eligible for VA dental benefits increased from fiscal years 2020 through 2025, resulting in an overall increase of approximately 70 percent from fiscal year.

FEDE U.S. Government Accountability Office · Audits audits

West Bank and Gaza: State Should Incorporate Leading Practices and Lessons Learned into Anti-Terrorism Oversight

What GAO Found The U.S. Agency for International Development (USAID) allocated $624 million in Economic Support Fund (ESF) assistance for the West Bank and Gaza for fiscal years (FY) 2022-2024. This assistance funded 37 prime awards for sectors including water infrastructure and education, as well as debt relief payments to a Palestinian Authority creditor. With a few exceptions, USAID complied with its anti-terrorism policies and procedures. State took over administration of this ESF funding from USAID in July 2025. All 37 awards have ended except for support to the East Jerusalem Hospital Network. U.S.-Funded Neonatal Intensive Care Training for East Jerusalem Hospital Network State’s Bur.