FEDE U.S. Government Accountability Office · Audits audits
What GAO Found GAO found that the Federal Emergency Management Agency (FEMA) —a component within the Department of Homeland Security (DHS)— partially followed leading practices for risk assessment and information quality during the development, operation, and maintenance of the National Risk Index (NRI). The figure below lists these practices. FEMA took steps to define and disseminate information about the purpose and scope of the NRI and provided additional information on the methodologies and data used to inform the index. However, FEMA did not consider what information users (e.g., emergency managers) would need to tangibly apply NRI results when making decisions about how to reduce risk.
FEDE U.S. Government Accountability Office · Audits audits
What GAO Found The National Nuclear Security Administration (NNSA)—a separately organized agency within the Department of Energy (DOE)—and its eight contractor-managed and -operated sites engage in Strategic Partnership Projects (SPP). These projects allow NNSA sites to perform work for other federal agencies and nonfederal entities and for those entities to benefit from the significant public investment in the specialized facilities and scientific and technical expertise of NNSA sites. DOE requires NNSA sites to recover the full cost of the SPP through reimbursement from partners. SPP work was generally steady in fiscal years 2019 through 2024, with total reimbursed costs of almost $15 bil.
FEDE U.S. Government Accountability Office · Audits audits
What GAO Found Based on data provided by the military services, GAO found that the services’ use of intergovernmental support agreements (IGSA) with state, local, and tribal government entities (public partners) for installation-support services increased from 45 across all DOD installations in 2018 to 316 in 2025. Officials from DOD, the Army and Navy, and selected military installations said they intend to promote future IGSA use. However, military services’ estimates of cost savings did not reflect best practices for cost estimation, which raises questions about their completeness and reliability. Further, the military services’ guidance related to estimating costs and cost savings did n.
FEDE U.S. Government Accountability Office · Audits audits
What GAO Found In 2014, the Financial Crimes Enforcement Network (FinCEN)—a federal agency that helps combat financial crimes—issued guidance on how financial institutions can serve cannabis-related businesses (CRB) while complying with Bank Secrecy Act (BSA) requirements. This guidance instructs institutions to gather thorough information on CRB customers and file suspicious activity reports for certain transactions involving CRBs. Federal banking regulators help oversee institutions’ compliance with these requirements through BSA examinations. Financial institutions consider various factors when deciding whether to serve CRBs, according to GAO’s focus groups and interviews. Factors dissua.
FEDE U.S. Government Accountability Office · Audits audits
What GAO Found The Department of Homeland Security’s (DHS) Cybersecurity and Infrastructure Security Agency (CISA) is the sector risk management agency (SRMA) for the U.S. chemical sector, responsible for implementing programs to assist facility owners and operators in identifying and mitigating security risks. In 2007, DHS established a regulatory program to mitigate security risks for high-risk chemical facilities. As part of this program, CISA required facilities to vet their personnel and certain unescorted visitors for terrorist ties against the U.S. government’s terrorist watchlist. Vetting against the U.S. terrorist watchlist is an inherently governmental function that the private se.
FEDE U.S. Government Accountability Office · Audits audits
What GAO Found In April 2025, GAO identified 13 priority recommendations for the Department of State. Since then, State has implemented six of those recommendations, and GAO removed the priority status from two recommendations. In September 2026, GAO identified an additional four priority recommendations, bringing the total to nine. GAO is highlighting the following two areas that warrant timely and focused attention: Managing fraud risks, and Strengthening oversight of U.S. security assistance. Addressing GAO’s recommendations in these areas would help determine whether Ukraine used direct budget support funding as intended and support Congressional oversight of U.S. security assistance. T.
FEDE U.S. Government Accountability Office · Audits audits
What GAO Found During the rulemaking process, agencies are generally required to issue a notice of proposed rulemaking (NPRM) and seek public comment before issuing a final rule. They can expedite the process and forgo this requirement when they find good cause that the process would be impracticable, unnecessary, or contrary to the public interest. This can occur, for example, when agencies are responding to natural disasters or public health emergencies. Agencies cited good cause reasons for expedited rulemaking for about 71 percent of major interim final rules GAO reviewed and that agencies published between January 20, 2013, and January 20, 2025. This is consistent with GAO’s 2012 repor.
FEDE U.S. Government Accountability Office · Audits audits
What GAO Found The Secret Service protects the President, Vice President, visiting foreign dignitaries, and others. From fiscal year 2015 through fiscal year 2025, the Secret Service’s budget increased while the number of its protectees fluctuated, particularly around changes in presidential administrations. During this time, there were 83 security incidents. The Secret Service updated its protection policies in response to 25 of them. Secret Service Policy Changes in Response to Incidents, Fiscal Years 2015–2025 Secret Service policy does not require that personnel document their rationale when they determine an incident does not warrant a protection policy update. However, Secret Service..
FEDE U.S. Government Accountability Office · Audits audits
What GAO Found The Department of Defense (DOD) has not recently met statutory requirements to review and report on the efficiency and effectiveness of its defense agencies and DOD field activities (DAFA). Between April 2023 and September 2024, DOD conducted a review of four DAFAs. However, the department did not finalize the reports based on its reviews or submit the reports to Congress as required. DOD did not have formalized guidance, such as an instruction, in place when conducting these four DAFA reviews. In May 2026, DOD issued a memorandum for future DAFA reviews that includes responsibilities and deadlines. While this is a positive step, DOD previously issued a memorandum for this ef.
FEDE U.S. Government Accountability Office · Audits audits
What GAO Found Congress and the Securities and Exchange Commission (SEC) require public companies to disclose information that investors would find important when making investment decisions. Disclosures include an annual audited financial statement and a description of risk factors and financial performance. Accounting firms that audit public companies must register with the nonprofit Public Company Accounting Oversight Board (PCAOB), which Congress created in 2002 to focus on audit quality. Certain auditor responsibilities—such as evaluating a company’s accounting estimates and ability to continue as a going concern—can be particularly challenging in bank audits, according to PCAOB staff,.
FEDE U.S. Government Accountability Office · Audits audits
What GAO Found The Federal Aviation Administration (FAA) uses the National Simulator Program (NSP) to evaluate and oversee an increasing number of flight simulators. NSP’s oversight ensures that simulators accurately replicate the aircraft they simulate. From 1990 to 2025, the number of simulators increased by more than 500 percent, while the number of NSP staff remained steady. From 2019 through 2024, the number and type of simulator evaluations that NSP conducted remained relatively steady, as NSP implemented the Extended Evaluation Interval (EEI) program, among other strategies, to oversee the growing number of simulators. This program allows FAA to extend intervals between evaluations—f.
FEDE U.S. Government Accountability Office · Audits audits
What GAO Found The Federal Emergency Management Agency (FEMA) and the Army Corps of Engineers have key responsibilities for disaster response and recovery activities. Contracting with local businesses—those that reside or primarily do business in declared major disaster areas—is one way to fulfill their responsibilities. Both have policies and guidance to promote local vendor use, but they do not monitor associated data on this use. As a result, they do not know the extent to which they are using local vendors or helping jump-start the local economy. Further, the contracting officers that GAO interviewed were not always aware of how to identify the local disaster area. Under federal regulat.
