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Government Accountability Office

Reports

FEDE U.S. Government Accountability Office · Audits audits

Priority Open Recommendations: Department of Energy

What GAO Found In April 2025, GAO identified 30 priority recommendations for the Department of Energy (DOE). Since then, DOE has implemented 5 of those recommendations by, among other things, directing NNSA Production Modernization programs to follow best practices for schedule development. In July 2026, GAO identified an additional priority recommendation, and removed the priority status from two recommendations, bringing the total number to 24. GAO is highlighting the following three areas that warrant timely and focused attention: Addressing nuclear modernization challenges, Addressing DOE environmental liabilities, and Managing energy security and programs. Addressing GAO's recommendati.

FEDE U.S. Government Accountability Office · Audits audits

Priority Open Recommendations: Department of Education

What GAO Found In May 2025, GAO identified eight priority recommendations for the Department of Education. Since then, Education has implemented one of those recommendations. In June 2026, GAO identified an additional three priority recommendations, bringing the total to 10. GAO is highlighting the following three areas that warrant timely and focused attention: Improving the federal student aid system, Protecting sensitive information, and Managing financial risks associated with charter school management organizations. Addressing GAO's recommendations in these areas would make it easier for students and families to apply for financial aid and ensure a more successful modernization of the..

FEDE U.S. Government Accountability Office · Audits audits

K–12 Education: How States and the U.S. Holocaust Museum Support Holocaust Education

What GAO Found To support Holocaust education in K–12 public schools, the U.S. Holocaust Memorial Museum—the main federal provider of Holocaust education resources—provides professional development for teachers through its annual conference, fellowships, online videos, and webinars. The Museum offers educational materials, such as lesson plans and online lessons, based on its collection of artifacts. It also partners with state and local organizations and researches effective education strategies. Most states (43 of 51) have established academic standards that explicitly include Holocaust education or passed laws that explicitly require Holocaust education (see figure). The remaining eight..

FEDE U.S. Government Accountability Office · Audits audits

June 30, 2026 letter commenting on American Institute of Certified Public Accountants Auditing Standards Board’s February 2026 Exposure Draft and March 2026 Exposure Draft on Attestation Engagements

This letter provides GAO's comments on the American Institute of Certified Public Accountants (AICPA) Auditing Standards Board's (ASB) Proposed Statement on Standards for Attestation Engagements: Common Concepts, Examination Engagements, Review Engagements, and Engagements to Report on Sustainability Information and Proposed Statement on Standards for Attestation Engagements: Amendments to SSAE Nos. 18-19 and 21 to Reflect Proposed SSAE Common Concepts, Examination Engagements, Review Engagements, and Engagements to Report on Sustainability Information. GAO promulgates generally accepted government auditing standards, which provide professional standards for auditors of government entities..

FEDE U.S. Government Accountability Office · Audits audits

Priority Open Recommendations: Nuclear Regulatory Commission

What GAO Found In May 2025, GAO identified nine priority recommendations for the Nuclear Regulatory Commission (NRC). Since then, NRC has not implemented any of these recommendations. In May 2026, GAO identified two additional priority recommendations, bringing the total to 11. GAO is highlighting the following three areas that warrant timely and focused attention: Addressing the security of radiological sources, Improving risk-informed decision-making, and Licensing advanced nuclear reactors. Addressing GAO's recommendations in these areas would better protect national security from radiological threats; help NRC use the best available information to protect public health and safety; and e.

FEDE U.S. Government Accountability Office · Audits audits

Nuclear Waste Cleanup: Changes Needed to Ensure DOE Is Not Prematurely Excluding Less Expensive Options for Large Projects

What GAO Found GAO has previously found that the Department of Energy’s (DOE) Office of Environmental Management (EM) has not followed its standards for defining mission need for some large projects. A mission need statement documents DOE’s identification of a mission-related need and, according to DOE standards, should not identify a particular solution. This ensures that DOE does not limit potential solutions at the project initiation stage. However, the majority of mission need statements that GAO reviewed for EM’s large projects identify a particular solution. For example, the mission need statement for the Outfall 200 Mercury Treatment Facility project at the Oak Ridge Reservation prop.

FEDE U.S. Government Accountability Office · Audits audits

Assisted Living Facilities: Information on Federal Spending and Medicaid Coverage

What GAO Found Assisted living facilities provide a residential alternative to in-home care and nursing homes for people who need assistance with activities of daily living such as eating and bathing. GAO’s analysis of program data showed that federal Medicaid and Medicare spending for services provided in assisted living facilities totaled at least $12 billion in 2024. This amount is likely an undercount because of data limitations. For example, assisted living facilities are not a uniformly defined provider type and thus not consistently identified in the data. Federal Medicaid spending. GAO identified at least $3.5 billion in federal Medicaid spending for services provided in assisted li.

FEDE U.S. Government Accountability Office · Audits audits

Economic Development Administration: Actions Needed to Assess Disaster Recovery Outcomes

What GAO Found The Economic Development Administration’s (EDA) role in disaster recovery involves awarding grants and coordinating federal agencies through the Economic Recovery Support Function (RSF). In fiscal years 2014–2024, EDA awarded about $2.1 billion in disaster recovery grants, which primarily funded infrastructure and construction projects, such as mitigating flood risks to commercial and industrial areas. In 2013–2025, EDA also coordinated 45 Economic RSF missions following severe storms, floods, and other disasters. EDA Awarded $2.1 Billion in Disaster Recovery Grants (Fiscal Years 2014–2024) and Coordinated 45 Economic Recovery Missions (2013–2025) EDA has incorporated several.

FEDE U.S. Government Accountability Office · Audits audits

Puerto Rico Grid Recovery: Limited Progress Toward Stability and Opportunities Exist to Improve Federal Assistance

What GAO Found The Department of Homeland Security’s (DHS) Federal Emergency Management Agency (FEMA), the Department of Housing and Urban Development (HUD), and the Department of Energy (DOE) have obligated about $14 billion for Puerto Rico’s grid recovery and modernization since 2017, but limited funding has been disbursed. About $2.7 billion of about $11.1 billion obligated by FEMA has been disbursed since 2017, largely for equipment and materials and architecture and engineering. In addition to FEMA, HUD and DOE obligated about $2.3 billion and $937 million respectively. However, most of these funds have not been disbursed. Moreover, DOE has reallotted or canceled about $715 million ori.

FEDE U.S. Government Accountability Office · Audits audits

Priority Open Recommendations: Internal Revenue Service

What GAO Found In September 2025, GAO identified 26 priority recommendations for the Internal Revenue Service (IRS). Since then, IRS has implemented one of those recommendations. In June 2026, GAO identified an additional two priority recommendations, bringing the total to 27. GAO is highlighting the following three areas that warrant timely and focused attention: Managing agency transformation, Addressing the tax gap, and Improving the taxpayer experience. Addressing GAO's recommendations in these areas can help inform IRS's transformation efforts, strengthen its tax enforcement and revenue collection while reducing taxpayer burden, and inform its resource decisions to best improve the tax.

FEDE U.S. Government Accountability Office · Audits audits

Suicide Prevention: Capacity and Federal Assessment of the 988 Lifeline

What GAO Found The 988 Suicide & Crisis Lifeline (988 Lifeline) is a network of independent crisis contact centers that answer calls, texts, and chats from people in suicidal crisis or emotional distress. The U.S. Health and Human Services’ (HHS) Substance Abuse and Mental Health Services Administration (SAMHSA) set up the 988 Lifeline to connect individuals with local crisis contact centers in states and minimize the time they wait, according to officials. As of March 2026, calls are generally routed to local crisis contact centers based on callers’ approximate location. In contrast, texts and chats are routed based on individuals’ area codes or zip codes. SAMHSA plans to begin routing tex.

FEDE U.S. Government Accountability Office · Audits audits

2025 Lobbying Disclosure: Observations on Compliance with Requirements

What GAO Found Most lobbyists demonstrated compliance with the requirements of the Lobbying Disclosure Act of 1995, as amended (LDA). For example, for the third and fourth quarters of 2024 and the first and second quarters of 2025, GAO estimates that 94 percent of lobbyists who filed quarterly lobbying disclosure (LD-2) reports had documentation confirming income and expenses related to lobbying, 84 percent of lobbyists who reported lobbying the Senate had documentation confirming related lobbying activities, and 93 percent of semiannual contribution (LD-203) reports included all reportable political contributions. These findings are generally consistent with GAO’s findings since 2016. By l.