FEDE U.S. Government Accountability Office · Audits audits
What GAO Found The U.S. Army Corps of Engineers enters into Project Partnership Agreements (PPA) with nonfederal sponsors to execute water resources projects. These PPAs include a clause to “hold and save the Government from damages arising from the project” except those due to the fault or negligence of the U.S. or its contractors. Corps officials said the clause may protect the federal government from legal costs by discouraging litigation—a key advantage. Nonfederal sponsors described disadvantages they perceive with the clause. These include concerns about the scope of liability and conflicts with certain state laws. Corps officials said the agency has taken steps to address these repor.
FEDE U.S. Government Accountability Office · Audits audits
What GAO Found The Technology Modernization Fund (TMF) invests funding in agency projects to, among other things, modernize aging federal information technology (IT) systems. From fiscal years 2018 through 2025, the TMF received over $1 billion in net appropriations, of which the Technology Modernization Board invested about $1.03 billion in 68 unclassified projects (see figure). As of June 2025 (the latest data available at the time of this analysis), 24 TMF projects expected to achieve total savings of about $1.06 billion. Eleven of these projects had collectively realized savings of about $13.5 million, and 13 had not yet begun to achieve savings. While savings thus far have been small,..
FEDE U.S. Government Accountability Office · Audits audits
What GAO Found Twenty programs, supporting a broad range of services from health care to disaster assistance, made up nearly 90 percent of federal obligations among programs administered by state and other government entities with obligations of over $100 million in fiscal year 2025. The 20 programs collectively accounted for $1.1 trillion in total federal obligations that year. Subrecipients, contractors, and others can also be involved in these programs, which can be helpful in delivering benefits and services. However, this decentralized structure can leave programs vulnerable to fraud schemes involving all these groups. Information about fraud risks specific to each of the 20 selected p.
FEDE U.S. Government Accountability Office · Audits audits
What GAO Found According to U.S. Census Bureau data, an estimated 13.8 million adults enrolled in Medicaid and 10.6 million adults living in households that received Supplemental Nutrition Assistance Program (SNAP) benefits worked at some point during 2024. This is out of approximately 28 million and 20 million adults ages 19–64 in these programs, respectively. GAO’s analysis of Census data showed that about two-thirds of these adults in each program worked full-time (35 hours or more a week). However, when compared to other wage-earning adults not participating in either program, wage-earning adult Medicaid enrollees and SNAP recipients were less likely to work full-time hours for 50 or mo.
FEDE U.S. Government Accountability Office · Audits audits
What GAO Found The Individual Longitudinal Exposure Record (ILER) is a web application that links service members’ and veterans’ military toxic exposures and related information from Department of Defense (DOD) and Department of Veterans Affairs (VA) databases. DOD and VA intend ILER to be a multi-purpose tool to support clinicians in providing diagnoses and treatment decisions, researchers in conducting health surveillance and epidemiological research, and Veterans Benefit Administration (VBA) claims benefits staff in processing disability claims. Use of the ILER web application among DOD and VA staff increased after the Honoring our PACT Act of 2022 (PACT Act) was enacted in August 2022...
FEDE U.S. Government Accountability Office · Audits audits
What GAO Found GAO identified 117 cybersecurity regulations established by 37 federal agencies for private entities, spanning nine critical infrastructure sectors. Most of those regulations either contain the same kind of reporting requirement applicable to a sector or the same reporting requirement as at least one other regulation, which may lead to duplication. Specifically, 80 of the 117 regulations (about 70 percent) had at least 125 total reporting requirements (see figure), with some regulations requiring multiple types of reporting. Cybersecurity Regulations with Reporting Requirements, as of June 2026 These regulations included sector-specific and cross-sector reporting requirements.
FEDE U.S. Government Accountability Office · Audits audits
What GAO Found The Department of Veterans Affairs (VA) has not fully implemented selected leading planning and management practices for its enterprise software asset management (eSAM) program. eSAM is a department-wide effort intended to change how VA manages software assets by, among other things, requiring VA offices to coordinate with, and centrally report software license data to, VA’s IT management organization. This will require a change in organizational practices, given that VA programs have historically acquired their software independently. Department of Veterans Affairs’ (VA) Implementation of Selected Leading Program Planning and Management Practice Areas for the Enterprise Soft.
FEDE U.S. Government Accountability Office · Audits audits
What GAO Found Since 2000, the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) and the National Shooting Sports Foundation (NSSF) have managed and launched the Don’t Lie for the Other Guy campaign across various cities in the U.S. The campaign is intended to educate the public about the legal consequences of “straw purchases”—when someone who is prohibited from buying a firearm has someone else (a “straw buyer”) make the purchase for them. The campaign also educates federal firearms licensees (FFLs)—which include individuals or businesses that have obtained a federal firearm license to sell, manufacture, or import firearms—on how to identify and stop illegal straw purchases. ATF s.
FEDE U.S. Government Accountability Office · Audits audits
What GAO Found Technologies like batteries and semiconductors are essential to the U.S. economy but rely on imports of lithium, gallium, and other critical minerals. GAO found that substitution and recycling technologies could help reduce U.S. reliance on these imports. But progress is likely to take many years in some cases. Potential for technologies to reduce critical mineral import reliance For batteries, substitution and recycling technologies offer near-term potential. For example, using lithium iron phosphate batteries for stationary grid energy storage might reduce imports of cobalt, manganese, and nickel in the next 2 to 3 years. But these batteries do not perform as well in other..
FEDE U.S. Government Accountability Office · Audits audits
What GAO Found Federal broadband efforts are fragmented, with over 100 programs administered by 15 agencies, as GAO reported in May 2022. Some programs support broadband as their main purpose, while others support broadband as one possible purpose (see figure). The Mosaic of Federal Programs with Broadband as a Main Purpose as of November 2021, by Purpose Category GAO has found that a national strategy, continued interagency coordination, and better mapping data could strengthen federal broadband efforts. National Strategy. Strategies to coordinate programs that address issues of broad national need can help mitigate the negative effects of fragmented federal programs, but no national strat.
FEDE U.S. Government Accountability Office · Audits audits
What GAO Found The Department of the Treasury and the Internal Revenue Service (IRS) proposed 236 tax regulations and finalized 231 regulations between January 21, 2017, and March 31, 2026. These regulations included those that implemented provisions of the sweeping tax law changes of 2017, 2022, and 2025. IRS rulemaking procedures generally provided the public with an opportunity to comment on proposed tax regulations. GAO found that Treasury and IRS could improve the usefulness of regulatory economic analyses required for economically significant tax regulations which have $100 million or more in economic effects, with 28 tax regulations designated as such in the period GAO reviewed. Trea.
FEDE U.S. Government Accountability Office · Audits audits
What GAO Found In May 2025, GAO identified 14 priority recommendations for the Office of the Director of National Intelligence (ODNI). Since then, ODNI has implemented one of those recommendations. In June 2026, GAO identified one additional priority recommendation, and removed the priority status from eight recommendations, bringing the total to six. GAO is highlighting the following two areas that warrant timely and focused attention: Mitigating personnel vetting risks Addressing intelligence enterprise management challenges Addressing GAO's recommendations in these areas would improve the personnel security clearance process and enhance programs that have impacts across the intelligence..