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Reports

FEDE U.S. Government Accountability Office · Audits audits

2026 Filing Season: Preliminary Observations on IRS Performance

What GAO Found The Internal Revenue Service’s (IRS) overall processing performance during the 2026 filing season was similar to 2025. IRS processed about 98 percent of the 177 million individual and business returns that it received during the 2026 filing season—the same percentage as last year. However, according to IRS, unavailable processing systems and reduced staffing delayed paper return processing. IRS said the systems were not available due in part to recent staff losses that delayed programming updates. IRS sent about half of paper returns to outside vendors to scan and submit to IRS electronically, but paper return processing took longer than prior years. For example, on average,..

FEDE U.S. Government Accountability Office · Audits audits

Federal Student Loans: Education Could Better Coordinate with Servicers When Making Program Changes

What GAO Found The Department of Education provides student loan servicers with instruction for implementing program changes via formal documents known as change requests. Change requests outline new or modified requirements for servicers and can vary in their complexity. For example, Education could require servicers to carry out tasks ranging from sending straightforward borrower communications to implementing major repayment plan changes. Examples of Tasks Student Loan Servicers Carry Out for Education The servicers reported facing challenges in implementing Education’s instruction for program changes. All four servicers raised concerns about the number of clarifying questions they neede.

FEDE U.S. Government Accountability Office · Audits audits

DOGE Wall of Receipts: More Transparency Needed on How Savings Are Derived from Contract, Grant, and Lease Terminations

What GAO Found The Department of Government Efficiency (DOGE) began posting its estimated savings on a web page known as the Wall of Receipts on February 17, 2025. As of July 7, 2026, the Wall of Receipts reported savings of $110 billion across contracts, grants, and leases, but some savings estimates are incorrect or lack supporting evidence. While DOGE provided some information about estimated savings, several issues limit the transparency and reliability of these reported savings. DOGE was not transparent regarding methodologies used to calculate savings. Specifically, DOGE did not use its stated methodology to calculate the majority of savings associated with the contracts reported as t.

FEDE U.S. Government Accountability Office · Audits audits

International Agreements: DOD Has Opportunities to Improve Internal Communication and Oversight

What GAO Found The Department of Defense (DOD) uses international agreements and arrangements to achieve political, economic, and military objectives. For example, these could include cooperatively developing and producing a military system with a foreign partner. From fiscal years 2021 through 2025, DOD established 303 acquisition-related international arrangements with an associated dollar value of $64 billion. However, both the number and dollar value of these arrangements declined over this period. DOD officials said that factors like personnel shortages and lengthy review and approval timelines contributed to this decline. Decline in DOD International Arrangements, Fiscal Years (FY) 20.

FEDE U.S. Government Accountability Office · Audits audits

Carbon Capture Tax Credit: Actions Needed to Improve Federal Administration and Evaluation of Tax Expenditure

What GAO Found The Carbon Oxide Sequestration Credit (45Q) is a tax credit provided for certain carbon oxides that are captured at emission sources or directly from the air and either stored underground or used to produce products. The credit has been amended multiple times, including by the 2022 Inflation Reduction Act (IRA), which added new credit features. More recently, the One Big Beautiful Bill Act created parity in credit values across uses of captured carbon. As of March 2026, there were 33 carbon capture facilities in the U.S., with additional facilities planned. The number of 45Q credit claims more than tripled from 2019 to 2023, according to IRS data. The Internal Revenue Service.

FEDE U.S. Government Accountability Office · Audits audits

College Athletics: Most Programs Spend More Than They Generate in Revenue

What GAO Found Intercollegiate athletics at four-year colleges in the National Collegiate Athletic Association (NCAA) are organized into divisions, subdivisions, and conferences. Division I (DI) colleges compete at the highest level and can offer students full athletics scholarships. Division II (DII) colleges typically offer partial athletics scholarships. In both divisions, expenses for most athletic programs were greater than the revenue they generated, according to GAO’s analysis of NCAA data for the 2014–15 and 2023–24 academic years. In the 2023–24 academic year, the 352 DI colleges reported spending a total of $20.8 billion on athletics, which largely went to team and game expenses (.

FEDE U.S. Government Accountability Office · Audits audits

DOGE: Information on Personnel and Ethics Activities

What GAO Found GAO identified 206 Department of Government Efficiency (DOGE) personnel who held positions in the Executive Office of the President (EOP) from January 20, 2025, through January 31, 2026. These individuals held positions at the U.S. DOGE Service (USDS), White House Office, and Office of Management and Budget (OMB). Some of these DOGE personnel were also detailed to other executive agencies outside of EOP. USDS is responsible for coordinating with executive agencies to advance DOGE’s initiatives. Coordination Between U.S. DOGE Service and Other Federal Entities Of the 206 personnel GAO identified, administration officials characterized four as DOGE leaders. The other 202 person.

FEDE U.S. Government Accountability Office · Audits audits

Priority Open Recommendations: Department of Defense

What GAO Found In May 2025, GAO identified 79 priority recommendations for the Department of Defense. Since then, the Department has implemented 17 of those recommendations. In June 2026, GAO identified an additional seven priority recommendations and removed the priority designation from 16 recommendations, bringing the total to 53 priority recommendations. GAO is highlighting the following three areas that warrant timely and focused attention: Sustaining U.S. military readiness, Ensuring weapon system acquisition and modernization, and Improving financial and fraud risk management. Addressing GAO's recommendations in these areas would support combat readiness by maintaining the Department.

FEDE U.S. Government Accountability Office · Audits audits

FEMA Workforce: Staff Reductions and Lack of Planning May Impact Mission Readiness

What GAO Found The increasing number and complexity of disasters demonstrates the need to ensure that the Federal Emergency Management Agency’s (FEMA) workforce can meet its core mission to help people before, during, and after disasters. In response to 2025 presidential directives, many federal agencies have taken steps to reduce the size of their workforces. In fiscal year 2025, FEMA employed about 25,134 employees, on average. However, over 4,300 employees separated from FEMA in fiscal year 2025—a 55 percent increase in separations from fiscal year 2024 (see figure). These separations have resulted in a loss of institutional knowledge and experienced personnel, according to FEMA official.

FEDE U.S. Government Accountability Office · Audits audits

B-52 Bomber: Air Force Actions Needed to Improve Major Modernization and Sustainment Efforts

What GAO Found Ten of the 13 B-52 modernizations are experiencing cost, schedule, or performance challenges. The Air Force’s most expensive B-52 modernization effort, the Commercial Engine Replacement Program (CERP) will likely continue to face significant challenges as the Air Force plans to begin production with little to no developmental flight testing. While the Air Force analyzed and accepted increased risks from this approach in 2023, since then CERP costs increased by about $3 billion and initial operational capability was delayed more than 15 months. Department of Defense (DOD) policy states cost estimates should consider risk and include an analysis that identifies and evaluates al.

FEDE U.S. Government Accountability Office · Audits audits

Inflation Reduction Act: EPA’s Use and Oversight of $11.5 Billion in Appropriations

What GAO Found The Inflation Reduction Act of 2022 (IRA) provided about $41.5 billion in supplemental appropriations to the U.S. Environmental Protection Agency (EPA) for grants and other investments to reduce air pollution and enhance national climate resilience. EPA primarily used the appropriations to create new grant programs and has awarded hundreds of grants. In 2025, EPA terminated grants funded by $30 billion of IRA appropriations and several grant recipients were challenging the terminations in court as of June 2026. Of the roughly $11.5 billion in appropriations unaffected by the terminations and related litigation, Public Law 119-21, commonly known as the One Big Beautiful Bill A.

FEDE U.S. Government Accountability Office · Audits audits

Army Corps of Engineers: Disaster Funding and Information Used to Support Flood Risk Management

What GAO Found The U.S. Army Corps of Engineers is responsible for planning, designing, and constructing much of the nation’s federally funded flood risk management infrastructure. The Corps usually does not request funds for disaster response during the annual budget cycle but instead receives supplemental appropriations for such activities after a disaster has occurred. In fiscal year (FY) 2004 through FY 2025, Congress appropriated more than $60 billion to the Corps for disaster response through 19 post-disaster supplemental appropriations acts and $450 million through annual appropriations acts. Post-Disaster Supplemental Appropriations to the Corps for Disaster Response, FYs 2004–2025..