GAO Reports
GAO Reports
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Disaster Loan Program: SBA Should Ensure Consistent Outreach to Survivors
WASHINGTON, May 18 (TNSLrpt) -- The Government Accountability Office issued the following report:* * *
Disaster Loan Program: SBA Should Ensure Consistent Outreach to Survivors
*
Fast Facts
The Small Business Administration's Disaster Loan Program provides low-interest loans to help businesses and homeowners recover after a natural disaster.
SBA increased loan limits in 2023. In 2024, FEMA started allowing certain disaster survivors to apply for some types of FEMA assistance without applying for an SBA loan.
SBA's disaster offices issue press releases and fact sheets after disasters ... Show Full Article WASHINGTON, May 18 (TNSLrpt) -- The Government Accountability Office issued the following report: * * * Disaster Loan Program: SBA Should Ensure Consistent Outreach to Survivors * Fast Facts The Small Business Administration's Disaster Loan Program provides low-interest loans to help businesses and homeowners recover after a natural disaster. SBA increased loan limits in 2023. In 2024, FEMA started allowing certain disaster survivors to apply for some types of FEMA assistance without applying for an SBA loan. SBA's disaster offices issue press releases and fact sheets after disastersand include information about the loans. But each office shares its own version of these materials and some left out key details about the changes-leaving some survivors without clear or complete information.
We recommend that SBA address this.
Homes destroyed by a tornado.
Highlights
What GAO Found
The Small Business Administration's (SBA) Disaster Loan Program provides low-interest loans to businesses, nonprofits, homeowners, and renters to help repair, rebuild, and recover from physical and economic losses after a declared disaster.
In 2023 and 2024, SBA and the Federal Emergency Management Agency (FEMA) separately adopted rules affecting the program. SBA's rule expanded options for loan recipients and adjusted program limits to reflect inflation. For example, it increased the maximum loan amount for repairing or replacing a primary residence from $200,000 to $500,000 and extended the loan deferment period from 5 to 12 months. FEMA's rule removed the requirement that certain disaster survivors apply for an SBA loan-and either be denied or receive only partial funding-before qualifying for some types of FEMA assistance.
According to SBA's guidance, its field operations centers are responsible for outreach materials for declared disasters that affect localized areas. SBA relies on press releases and fact sheets to inform disaster survivors and the media about the Disaster Loan Program. However, field operations centers did not consistently update SBA's disaster-specific press releases or fact sheets to reflect key components of SBA's 2023 and FEMA's 2024 rules. GAO's analysis of outreach materials for 76 presidentially declared disasters in 2023 and 2024 found that while materials from the two field operations centers were generally similar, they were not consistent in the information they included. For example, both centers included updated loan limits in all post-disaster fact sheets. However, the East Field Operations Center incorporated updated SBA language explaining that survivors could apply for certain FEMA assistance without first applying to SBA in 96 percent of its press releases, compared with 5 percent for the West Field Operations Center.
By implementing controls to ensure field operations centers consistently include standardized information in their disaster outreach materials, SBA would have greater assurance that survivors across regions receive key information needed to access resources and manage their recovery.
GAO also found that SBA's 2023 rule addresses some challenges faced by rural and underserved areas in using the Disaster Loan Program. For example, the higher home lending limit could help homeowners and renters in rural areas manage construction costs when demand is high and supplies are limited.
Why GAO Did This Study
Recent natural disasters highlight the need for federal agencies to deliver assistance efficiently and effectively. In fiscal year 2024, the most recent year for which data were available, SBA's Disaster Loan Program supported about $1.7 billion in disaster lending at an estimated cost of $341.4 million. That year, SBA approved more than 27,000 direct disaster loans to help borrowers recover from events such as floods, hurricanes, and tornadoes. In 2023 and 2024, SBA and FEMA, respectively, adopted rules that made changes affecting the program.
GAO was asked to examine the effects of these rules on the Disaster Loan Program, including changes in SBA's implementation of the program. This report addresses SBA's implementation of these rules, including how the agency communicated changes to survivors.
GAO reviewed SBA and FEMA rules and analyzed SBA press releases, fact sheets, staffing reports, and recovery center data for disasters declared in 2023 and 2024 to assess how SBA communicated rule changes and allocated resources. GAO also interviewed officials from SBA, FEMA, and local government in five states, selected based on geographic location, loans approved, and funds disbursed, to understand survivor experiences and how the new rules affected rural and underserved communities.
Recommendations
GAO recommends that SBA establish controls to help ensure that agency outreach materials across regions consistently include key information for those affected by disasters to access needed resources and manage their recovery. SBA neither agreed nor disagreed with our recommendation. GAO maintains that the recommendation should be implemented.
Recommendations for Executive Action
Agency Affected Recommendation Status
Small Business Administration The SBA Administrator should establish controls to help ensure that agency outreach materials across regions consistently include key information for those affected by disasters to access needed resources and manage their recovery. (Recommendation 1)
Open Actions to satisfy the intent of the recommendation have not been taken or are being planned.
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
***
Original text here: https://www.gao.gov/products/gao-26-108688
Border Security: Additional Information Could Inform Enforcement Decisions for Noncitizens Paroled at the Southwest Border
WASHINGTON, May 18 (TNSLrpt) -- The Government Accountability Office issued the following report:* * *
Border Security: Additional Information Could Inform Enforcement Decisions for Noncitizens Paroled at the Southwest Border
*
Fast Facts
Customs and Border Protection can grant parole to noncitizens, giving them temporary permission to stay in the United States. CBP granted roughly 2.4 million paroles at the southwest border from late 2018 through May 2025.
Once parole is granted, Immigration and Customs Enforcement is supposed to monitor them to make sure they follow release requirements, ... Show Full Article WASHINGTON, May 18 (TNSLrpt) -- The Government Accountability Office issued the following report: * * * Border Security: Additional Information Could Inform Enforcement Decisions for Noncitizens Paroled at the Southwest Border * Fast Facts Customs and Border Protection can grant parole to noncitizens, giving them temporary permission to stay in the United States. CBP granted roughly 2.4 million paroles at the southwest border from late 2018 through May 2025. Once parole is granted, Immigration and Customs Enforcement is supposed to monitor them to make sure they follow release requirements,like attending immigration court proceedings.
But ICE doesn't readily have information to identify people who were paroled at the southwest border and doesn't monitor them as required.
Our recommendation addresses this issue.
U.S. Customs and Border Protection Port of Entry in San Diego, California
A concrete building wall that says San Ysidro Land Port of Entry, West Pedestrian Facility
Highlights
What GAO Found
From October 2018 through May 2025, U.S. Customs and Border Protection (CBP) granted about 2.4 million paroles-temporary permission for a noncitizen to stay in the U.S.-out of its nearly 10.4 million encounters at the southwest border (see figure). Over half were to Mexicans, Cubans, and Venezuelans.
CBP Paroles and Encounters at the Southwest Border, October 2018-May 2025
CBP implemented policies in 2021 expanding the use of humanitarian parole to help manage increasing encounters at the southwest border. In July 2021, CBP's U.S. Border Patrol authorized agents to parole apprehended noncitizens on a case-by-case basis under certain conditions, such as limited immigration detention space. Further, in May 2023, CBP expanded access for noncitizens to use the CBP One mobile application to schedule appointments for CBP Office of Field Operations (OFO) officers to inspect them. Almost all (97 percent) appointments in fiscal years 2023 and 2024 resulted in paroles. Noncitizens paroled under the policies were generally placed in removal proceedings. Since January 2025, Border Patrol and OFO implemented guidance and policies restricting the use of parole and the number of paroles decreased substantially.
Once noncitizens are paroled at the southwest border, U.S. Immigration and Customs Enforcement (ICE) is responsible for monitoring them to ensure they adhere to the conditions of their release. For example, ICE may require assurances that they attend their removal proceedings. In January 2025, the Department of Homeland Security (DHS) and ICE issued guidance that emphasized the importance of ICE reviewing these cases to determine whether further enforcement action is appropriate. However, ICE does not have the information it needs to readily identify noncitizens CBP paroled at the southwest border and does not monitor them as required. By obtaining this information from CBP, ICE would be better positioned to monitor these noncitizens, review their cases, and take enforcement action, in accordance with DHS and ICE guidance.
Why GAO Did This Study
Within DHS, CBP is responsible for securing U.S. borders while facilitating legitimate travel and trade. CBP encounters noncitizens at the southwest border at and between ports of entry. CBP has discretion to grant parole-temporary permission to stay in the U.S.-to noncitizens it encounters for urgent humanitarian reasons or significant public benefit. CBP's OFO and Border Patrol are responsible for securing the border at and between ports of entry. ICE, also within DHS, is responsible for monitoring paroled noncitizens to ensure they adhere to the conditions of their release.
GAO was asked to review CBP's use of humanitarian parole at the southwest border and ICE's enforcement efforts for paroled noncitizens. This report examines (1) what CBP data show about the number and characteristics of humanitarian paroles at the southwest border since fiscal year 2019; (2) how CBP has used humanitarian parole in processing noncitizens encountered at the southwest border; and (3) ICE's monitoring and enforcement efforts related to those noncitizens. GAO analyzed CBP and ICE documents, and CBP data on paroles granted at the southwest border from October 2018 through May 2025. GAO also interviewed officials from (1) CBP and ICE headquarters, (2) selected CBP field locations that collectively granted more than half of paroles over the time period, and (3) selected ICE field offices responsible for monitoring noncitizens.
Recommendations
GAO is recommending ICE obtain information from CBP on the parole status of noncitizens CBP paroled at the southwest border and make that information accessible to relevant ICE officials, to inform ICE's monitoring and enforcement decisions. DHS concurred with the recommendation.
Recommendations for Executive Action
Agency Affected Recommendation Status
United States Immigration and Customs Enforcement The Director of ICE should obtain information from CBP on the parole status of noncitizens CBP paroled at the southwest border and make that information accessible to relevant ICE officials to inform ICE's monitoring and enforcement decisions. (Recommendation 1)
Open Actions to satisfy the intent of the recommendation have not been taken or are being planned.
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
***
Original text here: https://www.gao.gov/products/gao-26-107765
Financial Management Systems: DHS's Modernization Plans Should Fully Incorporate Key Practices
WASHINGTON, May 18 (TNSLrpt) -- The Government Accountability Office issued the following report:* * *
Financial Management Systems: DHS's Modernization Plans Should Fully Incorporate Key Practices
*
Fast Facts
The Department of Homeland Security is modernizing the financial management systems affecting many of its component agencies-including the Coast Guard, the Federal Emergency Management Agency, and Immigration and Customs Enforcement.
However, we found that the department's cost and schedule estimates for these efforts weren't always reliable. Additionally, DHS's guidance and plans ... Show Full Article WASHINGTON, May 18 (TNSLrpt) -- The Government Accountability Office issued the following report: * * * Financial Management Systems: DHS's Modernization Plans Should Fully Incorporate Key Practices * Fast Facts The Department of Homeland Security is modernizing the financial management systems affecting many of its component agencies-including the Coast Guard, the Federal Emergency Management Agency, and Immigration and Customs Enforcement. However, we found that the department's cost and schedule estimates for these efforts weren't always reliable. Additionally, DHS's guidance and plansfor modernizing these systems weren't consistent. We recommended that DHS address these and other issues.
DHS's IT and financial management are on our High Risk List. This report provides an update to our July 2024 evaluation of DHS's systems modernization.
Sign outside of a Department of Homeland Security office with the departmental seal and title.
Highlights
What GAO Found
The Department of Homeland Security (DHS) is modernizing its financial management systems for the U.S. Coast Guard, Federal Emergency Management Agency (FEMA), and U.S. Immigration and Customs Enforcement (ICE) through three financial systems modernization programs.
Reliable cost estimates and schedule assessments are essential to managing major system modernization efforts. GAO's review of cost estimates for two of the system modernizations found that one substantially met all four characteristics of a reliable cost estimate; the other substantially met three of four characteristics.
Regarding schedule, GAO determined that two program schedules were unreliable. Without a reliable schedule estimate that follows best practices, DHS increases the risk that management will lack key information for making decisions about its programs, including the impact on future program costs.
DHS's guidance and financial systems modernization plans varied in consistency with leading practices for data migration, organizational change management, and lessons learned.
Summary of GAO Assessment of DHS Guidance and Financial Systems Modernization Plans Against Leading Practices
Leading practice area
GAO assessment of DHS and program office guidance
GAO assessment of component planning documents
Data migration
Partially consistent
Mostly consistent
Organizational change management
Consistent
Mostly consistent
Lessons learned process
Mostly consistent
- a
Legend: Consistent = DHS provided evidence that sufficiently satisfied all relevant criterion; Mostly consistent = DHS provided evidence that sufficiently satisfied more than half of the relevant criterion; Partially consistent = DHS provided sufficient evidence that satisfied less than half of the relevant criterion; Not consistent = DHS did not provide sufficient evidence that satisfied the relevant criterion.
Source: GAO analysis of Department of Homeland Security (DHS) documentation. | GAO-26-107863
a Financial systems modernization programs use guidance to help execute their lessons learned process and apply the lessons in future relevant documentation. Therefore, lessons learned planning documents are not expected.
DHS guidance used for financial systems modernization data migration is partially consistent with leading practices, while component planning documents were mostly consistent. Further, for organizational change management some component planning documents lacked details. For example, both Coast Guard and ICE plans incorporated steps to perform a readiness assessment, but neither included analysis of this assessment or metrics to measure change readiness.
By not fully incorporating leading practices in both guidance and component planning documentation, DHS increases the risk of data errors, time needed to resolve those errors, potential delays in achieving full operational capability, and limiting users' ability to effectively operate the system.
Why GAO Did This Study
In 2003, GAO designated DHS as high risk. In 2023, GAO narrowed this high-risk area to focus on DHS's IT and financial management. To address its financial management issues, DHS is executing a multiyear plan to implement new financial management systems through acquisition programs. In 2025, GAO reported that much work remains for DHS to complete these modernization efforts.
GAO was asked to review DHS's modernization of financial management systems. This report addresses (1) the extent to which DHS ensured a reliable cost estimate and schedule assessment for two key major modernization efforts; (2) whether DHS's plans and guidance are consistent with leading practices for data migration, organizational change management, and lessons learned; and (3) whether its plans and guidance describe how DHS used the Coast Guard's implementation experience to inform plans for FEMA's and ICE's efforts.
Applying its previously issued guidance, GAO evaluated the cost estimates and schedule assessments for two major DHS system modernizations. GAO also identified applicable criteria and leading practices for data migration, organizational change management, and lessons learned. Using these criteria, GAO evaluated numerous guidance and planning documents. GAO also interviewed numerous DHS officials and Coast Guard, FEMA, and ICE officials.
Recommendations
GAO is making five recommendations, including that DHS develop reliable program schedule estimates for two programs and update guidance and planning documentation to be consistent with leading practices. DHS concurred with the recommendations.
Recommendations for Executive Action
Agency Affected Recommendation Status
Department of Homeland Security The Secretary of Homeland Security should ensure that DHS's Under Secretary for Management works with the Joint Program Management Office to develop reliable FSM program schedule estimates for FSM-FEMA and FSM-Cube, using best practices defined in GAO's Schedule Assessment Guide to include the schedules being comprehensive, well-constructed, credible, and controlled. (Recommendation 1)
Open Actions to satisfy the intent of the recommendation have not been taken or are being planned.
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of Homeland Security The Secretary of Homeland Security should ensure that DHS's Under Secretary for Management works with the Joint Program Management Office and relevant offices to update department-wide data migration guidance used for the DHS's FSM efforts to be consistent with data migration leading practices by incorporating planning for post-installation and operations planning. (Recommendation 2)
Open Actions to satisfy the intent of the recommendation have not been taken or are being planned.
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of Homeland Security The Secretary of Homeland Security should ensure that DHS's Under Secretary for Management works with the Joint Program Management Office to update data migration planning documentation for its FSM-FEMA program to be consistent with data migration leading practices by improving planning for post-installation and operations planning. (Recommendation 3)
Open Actions to satisfy the intent of the recommendation have not been taken or are being planned.
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of Homeland Security The Secretary of Homeland Security should ensure that DHS's Under Secretary for Management works with the Joint Program Management Office to verify that programs fully apply its guidance in FSM organizational change management plans. (Recommendation 4)
Open Actions to satisfy the intent of the recommendation have not been taken or are being planned.
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of Homeland Security The Secretary of Homeland Security should ensure that DHS's Under Secretary for Management works with the Joint Program Management Office and other relevant offices to update lessons learned guidance to be consistent with all leading practices by including steps to validate the applicability of lessons identified. (Recommendation 5)
Open Actions to satisfy the intent of the recommendation have not been taken or are being planned.
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
See All 5 Recommendations
***
Original text here: https://www.gao.gov/products/gao-26-107863
Air Force Readiness: Actions Needed to Address Depot Maintenance Delays and Staffing Challenges
WASHINGTON, May 14 (TNSLrpt) -- The Government Accountability Office issued the following report:* * *
Air Force Readiness: Actions Needed to Address Depot Maintenance Delays and Staffing Challenges
*
Fast Facts
Three Air Force aviation depots maintain critical aircraft, such as the F-16 fighter and C-17 cargo transport. But maintenance delays are increasing-reducing aircraft availability for operations and training.
Also, the Air Force's method for tracking target completion dates of the maintenance process does not fully reflect delays, including the extent of unplanned work discovered ... Show Full Article WASHINGTON, May 14 (TNSLrpt) -- The Government Accountability Office issued the following report: * * * Air Force Readiness: Actions Needed to Address Depot Maintenance Delays and Staffing Challenges * Fast Facts Three Air Force aviation depots maintain critical aircraft, such as the F-16 fighter and C-17 cargo transport. But maintenance delays are increasing-reducing aircraft availability for operations and training. Also, the Air Force's method for tracking target completion dates of the maintenance process does not fully reflect delays, including the extent of unplanned work discoveredduring maintenance.
The Air Force is also competing with the private sector to staff essential aircraft maintenance jobs, including engineers and mechanics.
Our recommendations to the Air Force address these issues.
An Air Force C-17 Aircraft Delayed in Depot Maintenance
A C-17 aircraft undergoing maintenance at an Air Force depot.
Highlights
What GAO Found
The Air Force has three maintenance depots that maintain the readiness of aircraft required for military operations. Depot maintenance delays have increased considerably since fiscal year 2019, whether measured by the original target completion date set before aircraft arrive at the depot or the revised target completion date that accounts for unplanned work found during maintenance.
Percentage of Air Force Aircraft Delayed During Depot Maintenance, Fiscal Years 2019-2024
The Air Force tracks depot maintenance timeliness for both original and revised target completion dates but primarily uses the revised target for reporting on its performance.GAO found several limitations associated with the Air Force's reporting on depot timeliness. For example:
* Reporting on the revised target masks the full extent of delays because it does not reflect unplanned work. Depots frequently revised targets after they completed maintenance to match the actual number of days it took to complete maintenance.
* Depots and aircraft program offices inconsistently apply the target completion date revision process.
As a result, the Air Force is not reporting the full extent of depot maintenance challenges and may not be able to make accurate comparisons across the fleet.
While all three depots have filled 90 percent or more positions since 2020, they have experienced shortages in specific occupations. According to depot officials, pay competition with the private sector is the primary challenge in recruiting and retaining personnel in occupations such as engineers and mechanics. The depots have taken some steps to mitigate this challenge by selectively using incentives and emphasizing the nonfinancial benefits of a federal career. However, the Air Force has not fully addressed pay competition with the private sector because DOD has not conducted a comprehensive assessment of pay gaps for occupations affected by private sector competition. Such an assessment would enable the depots to make informed decisions to address competition with the private sector for occupations critical to aircraft readiness.
Why GAO Did This Study
More than 2 decades of conflict has degraded the Air Force's readiness, with wide-ranging effects on aircraft from continuous deployments. The Air Force is working to rebuild its readiness, in part by modernizing its maintenance depots to sustain an increasingly aging fleet. The Air Force's three maintenance depots, also known as Air Logistics Complexes (ALC) are: Ogden ALC, Oklahoma City ALC, and Warner Robins ALC.
Senate Report 118-188 accompanying a bill for the National Defense Authorization Act for Fiscal Year 2025 includes a provision for GAO to assess maintenance and staffing at the three ALCs. This report assesses, among other things, the extent to which the Air Force has completed aircraft depot maintenance on time and addressed any staffing challenges at the depots.
GAO analyzed Air Force maintenance and staffing data; interviewed Department of Defense and Air Force officials; and conducted site visits to all three ALCs.
Recommendations
GAO is making 10 recommendations to DOD, including that it uses the original target completion date as a primary metric to report on maintenance timeliness, ensures consistent implementation of the target completion date revision process, and conducts a comprehensive assessment of any pay gaps for occupations affected by competition with the private sector. DOD concurred with 8 recommendations and partially concurred with 2 related to assessing root causes of delays. The Air Force agreed to capture this information and would identify where to store it. GAO maintains the existing Air Force system would be an effective way to capture these data.
Recommendations for Executive Action
Agency Affected Recommendation Status
Department of the Air Force The Secretary of the Air Force should ensure that AFMC uses the original target completion date as a primary metric for reporting on depot maintenance timeliness to show the full extent of depot maintenance delays. (Recommendation 1)
Open Actions to satisfy the intent of the recommendation have not been taken or are being planned.
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of the Air Force The Secretary of the Air Force should ensure AFMC calculates and reports on the proportion of overall depot delays due to issues outside the depots' control, such as unplanned work. (Recommendation 2)
Open Actions to satisfy the intent of the recommendation have not been taken or are being planned.
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of the Air Force The Secretary of the Air Force should ensure that AFMC revises guidance to limit target completion date revisions after depot maintenance has been completed. (Recommendation 3)
Open Actions to satisfy the intent of the recommendation have not been taken or are being planned.
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of the Air Force The Secretary of the Air Force should ensure that AFMC establishes consistent implementation of the revision process for target completion dates across depots and program offices. (Recommendation 4)
Open Actions to satisfy the intent of the recommendation have not been taken or are being planned.
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of the Air Force The Secretary of the Air Force should ensure that AFMC revises its delay cause categories to improve their specificity and make category definitions available to all stakeholders. (Recommendation 5)
Open Actions to satisfy the intent of the recommendation have not been taken or are being planned.
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of the Air Force The Secretary of the Air Force should ensure that AFMC requires inputting a delay root cause analysis in the root cause reporting system for all aircraft exceeding their original target completion date. (Recommendation 6)
Open Actions to satisfy the intent of the recommendation have not been taken or are being planned.
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of the Air Force The Secretary of the Air Force should ensure that AFMC establishes categories related to unplanned work in the root cause reporting system, such as additional labor time, unplanned parts delays, and additional time for obtaining engineering approvals. (Recommendation 7)
Open Actions to satisfy the intent of the recommendation have not been taken or are being planned.
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of the Air Force The Secretary of the Air Force should ensure that AFMC conducts periodic quantitative analysis on the root causes of depot delays entered in the root cause reporting system and develops actions to address common issues across the depots. (Recommendation 8)
Open Actions to satisfy the intent of the recommendation have not been taken or are being planned.
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of Defense The Secretary of Defense should ensure that the Deputy Assistant Secretary of Defense for Product Support conducts and periodically updates a comprehensive assessment of pay for depot occupations competing with the private sector that includes identifying significant internal and external factors affecting depot occupation pay-such as economic trends-and uses this information and results to update this assessment periodically. (Recommendation 9)
Open Actions to satisfy the intent of the recommendation have not been taken or are being planned.
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of Defense The Secretary of Defense should ensure that the Deputy Assistant Secretary of Defense for Product Support uses the information and results from the periodic, comprehensive assessments of pay to develop tailored strategies for addressing challenges that arise from competition with the private sector, such as gaps in pay or staffing or skill shortages. (Recommendation 10)
Open Actions to satisfy the intent of the recommendation have not been taken or are being planned.
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
See All 10 Recommendations
***
Original text here: https://www.gao.gov/products/gao-26-107890
Air Force Readiness: Actions Needed to Address Depot Maintenance Delays and Staffing Challenges
WASHINGTON, May 14 (TNSLrpt) -- The Government Accountability Office issued the following report:* * *
Air Force Readiness: Actions Needed to Address Depot Maintenance Delays and Staffing Challenges
*
Fast Facts
Three Air Force aviation depots maintain critical aircraft, such as the F-16 fighter and C-17 cargo transport. But maintenance delays are increasing-reducing aircraft availability for operations and training.
Also, the Air Force's method for tracking target completion dates of the maintenance process does not fully reflect delays, including the extent of unplanned work discovered ... Show Full Article WASHINGTON, May 14 (TNSLrpt) -- The Government Accountability Office issued the following report: * * * Air Force Readiness: Actions Needed to Address Depot Maintenance Delays and Staffing Challenges * Fast Facts Three Air Force aviation depots maintain critical aircraft, such as the F-16 fighter and C-17 cargo transport. But maintenance delays are increasing-reducing aircraft availability for operations and training. Also, the Air Force's method for tracking target completion dates of the maintenance process does not fully reflect delays, including the extent of unplanned work discoveredduring maintenance.
The Air Force is also competing with the private sector to staff essential aircraft maintenance jobs, including engineers and mechanics.
Our recommendations to the Air Force address these issues.
An Air Force C-17 Aircraft Delayed in Depot Maintenance
A C-17 aircraft undergoing maintenance at an Air Force depot.
Highlights
What GAO Found
The Air Force has three maintenance depots that maintain the readiness of aircraft required for military operations. Depot maintenance delays have increased considerably since fiscal year 2019, whether measured by the original target completion date set before aircraft arrive at the depot or the revised target completion date that accounts for unplanned work found during maintenance.
Percentage of Air Force Aircraft Delayed During Depot Maintenance, Fiscal Years 2019-2024
The Air Force tracks depot maintenance timeliness for both original and revised target completion dates but primarily uses the revised target for reporting on its performance.GAO found several limitations associated with the Air Force's reporting on depot timeliness. For example:
* Reporting on the revised target masks the full extent of delays because it does not reflect unplanned work. Depots frequently revised targets after they completed maintenance to match the actual number of days it took to complete maintenance.
* Depots and aircraft program offices inconsistently apply the target completion date revision process.
As a result, the Air Force is not reporting the full extent of depot maintenance challenges and may not be able to make accurate comparisons across the fleet.
While all three depots have filled 90 percent or more positions since 2020, they have experienced shortages in specific occupations. According to depot officials, pay competition with the private sector is the primary challenge in recruiting and retaining personnel in occupations such as engineers and mechanics. The depots have taken some steps to mitigate this challenge by selectively using incentives and emphasizing the nonfinancial benefits of a federal career. However, the Air Force has not fully addressed pay competition with the private sector because DOD has not conducted a comprehensive assessment of pay gaps for occupations affected by private sector competition. Such an assessment would enable the depots to make informed decisions to address competition with the private sector for occupations critical to aircraft readiness.
Why GAO Did This Study
More than 2 decades of conflict has degraded the Air Force's readiness, with wide-ranging effects on aircraft from continuous deployments. The Air Force is working to rebuild its readiness, in part by modernizing its maintenance depots to sustain an increasingly aging fleet. The Air Force's three maintenance depots, also known as Air Logistics Complexes (ALC) are: Ogden ALC, Oklahoma City ALC, and Warner Robins ALC.
Senate Report 118-188 accompanying a bill for the National Defense Authorization Act for Fiscal Year 2025 includes a provision for GAO to assess maintenance and staffing at the three ALCs. This report assesses, among other things, the extent to which the Air Force has completed aircraft depot maintenance on time and addressed any staffing challenges at the depots.
GAO analyzed Air Force maintenance and staffing data; interviewed Department of Defense and Air Force officials; and conducted site visits to all three ALCs.
Recommendations
GAO is making 10 recommendations to DOD, including that it uses the original target completion date as a primary metric to report on maintenance timeliness, ensures consistent implementation of the target completion date revision process, and conducts a comprehensive assessment of any pay gaps for occupations affected by competition with the private sector. DOD concurred with 8 recommendations and partially concurred with 2 related to assessing root causes of delays. The Air Force agreed to capture this information and would identify where to store it. GAO maintains the existing Air Force system would be an effective way to capture these data.
Recommendations for Executive Action
Agency Affected Recommendation Status
Department of the Air Force The Secretary of the Air Force should ensure that AFMC uses the original target completion date as a primary metric for reporting on depot maintenance timeliness to show the full extent of depot maintenance delays. (Recommendation 1)
Open Actions to satisfy the intent of the recommendation have not been taken or are being planned.
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of the Air Force The Secretary of the Air Force should ensure AFMC calculates and reports on the proportion of overall depot delays due to issues outside the depots' control, such as unplanned work. (Recommendation 2)
Open Actions to satisfy the intent of the recommendation have not been taken or are being planned.
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of the Air Force The Secretary of the Air Force should ensure that AFMC revises guidance to limit target completion date revisions after depot maintenance has been completed. (Recommendation 3)
Open Actions to satisfy the intent of the recommendation have not been taken or are being planned.
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of the Air Force The Secretary of the Air Force should ensure that AFMC establishes consistent implementation of the revision process for target completion dates across depots and program offices. (Recommendation 4)
Open Actions to satisfy the intent of the recommendation have not been taken or are being planned.
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of the Air Force The Secretary of the Air Force should ensure that AFMC revises its delay cause categories to improve their specificity and make category definitions available to all stakeholders. (Recommendation 5)
Open Actions to satisfy the intent of the recommendation have not been taken or are being planned.
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of the Air Force The Secretary of the Air Force should ensure that AFMC requires inputting a delay root cause analysis in the root cause reporting system for all aircraft exceeding their original target completion date. (Recommendation 6)
Open Actions to satisfy the intent of the recommendation have not been taken or are being planned.
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of the Air Force The Secretary of the Air Force should ensure that AFMC establishes categories related to unplanned work in the root cause reporting system, such as additional labor time, unplanned parts delays, and additional time for obtaining engineering approvals. (Recommendation 7)
Open Actions to satisfy the intent of the recommendation have not been taken or are being planned.
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of the Air Force The Secretary of the Air Force should ensure that AFMC conducts periodic quantitative analysis on the root causes of depot delays entered in the root cause reporting system and develops actions to address common issues across the depots. (Recommendation 8)
Open Actions to satisfy the intent of the recommendation have not been taken or are being planned.
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of Defense The Secretary of Defense should ensure that the Deputy Assistant Secretary of Defense for Product Support conducts and periodically updates a comprehensive assessment of pay for depot occupations competing with the private sector that includes identifying significant internal and external factors affecting depot occupation pay-such as economic trends-and uses this information and results to update this assessment periodically. (Recommendation 9)
Open Actions to satisfy the intent of the recommendation have not been taken or are being planned.
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of Defense The Secretary of Defense should ensure that the Deputy Assistant Secretary of Defense for Product Support uses the information and results from the periodic, comprehensive assessments of pay to develop tailored strategies for addressing challenges that arise from competition with the private sector, such as gaps in pay or staffing or skill shortages. (Recommendation 10)
Open Actions to satisfy the intent of the recommendation have not been taken or are being planned.
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
See All 10 Recommendations
***
Original text here: https://www.gao.gov/products/gao-26-107890
Regulatory Reporting Reform: Financial Data Transparency Act Requires Initial Steps Toward Government-wide Data Standards
WASHINGTON, May 14 (TNSLrpt) -- The Government Accountability Office issued the following report:* * *
Regulatory Reporting Reform: Financial Data Transparency Act Requires Initial Steps Toward Government-wide Data Standards
*
Fast Facts
Individuals and businesses may be required to file the same financial data with different federal regulatory agencies. Submitting data once electronically and sharing automatically with multiple agencies at the same time may be more efficient.
But the United States doesn't have a regulatory reporting system with government-wide data standards that would ... Show Full Article WASHINGTON, May 14 (TNSLrpt) -- The Government Accountability Office issued the following report: * * * Regulatory Reporting Reform: Financial Data Transparency Act Requires Initial Steps Toward Government-wide Data Standards * Fast Facts Individuals and businesses may be required to file the same financial data with different federal regulatory agencies. Submitting data once electronically and sharing automatically with multiple agencies at the same time may be more efficient. But the United States doesn't have a regulatory reporting system with government-wide data standards that wouldhelp automate data sharing.
The Financial Data Transparency Act is a step toward building data standards among some regulatory agencies. Prior government-wide efforts to standardize other federal data show that agency collaboration and data governance policies may be helpful moving forward.
A person putting their finger on an icon of documents surrounded by several other icons of documents, while typing with the other hand on a laptop.
Highlights
What GAO Found
The Financial Data Transparency Act (FDTA) was enacted in December 2022 with the intent of eventually reducing the private sector's regulatory compliance burden while enhancing transparency and accountability. The FDTA requires agencies that regulate the financial sector to create a set of joint data standards to ultimately help harmonize future reporting by promoting data sharing among financial regulators. Implementation of the FDTA requirements is in the early stages of the rulemaking process, with regulatory agencies working to finalize an August 2024 proposed rule. Subsequently, most regulatory agencies are required to issue their own regulations to implement the joint data standards.
The agency officials and stakeholders GAO spoke with identified potential benefits, costs, and challenges of implementing the FDTA.
Potential benefits of implementation
* Standardized data reporting, as well as the interoperability of data collected by different agencies, could improve the quality and efficiency of data analysis by regulators.
* More efficient data analysis could in turn improve oversight and more timely identification of compliance concerns.
* Common standards for reporting within the framework set forth by the FDTA could reduce reporting entities' burden by making filing financial reports across multiple regulatory agencies more efficient.
Potential challenges and costs of implementation
* Regulatory agencies may need to modernize legacy data systems, coordinate across agencies, and manage data governance costs.
* Reporting entities could incur costs for adapting processes and systems to comply with the FDTA's updated reporting requirements, as well as conducting system testing.
While the FDTA sets forth provisions for the sharing of certain key data elements in the context of financial regulation, there is interest in a broader, government-wide data standard, similar to Standard Business Reporting (SBR) that would reduce the burden on reporting entities while streamlining the reporting process across all government agencies. SBR refers to the government-wide adoption of a common taxonomy, or shared dictionary of data fields, in a way that enables data processing to be automated and data to be gathered from reporting entities and transferred to regulators. While the United States does not currently have SBR, other federal efforts have addressed the streamlining of government data reporting to better ensure its usefulness and improve its quality. Practitioners in the fields of data management, data governance, and regulations told GAO the FDTA could put the United States on a path towards a government-wide reporting system, similar to SBR. GAO's past work on prior government-wide efforts to establish data standards provide effective practices on interagency collaboration and data governance that can guide regulators at such time as they should seek to build toward a government-wide regulatory standardization mechanism like SBR.
Why GAO Did This Study
Federal agencies regulate, supervise, and oversee banks, savings associations, credit unions, and financial markets that manage trillions of dollars in deposits and loans. Regulations often require entities to report information to the government to assess compliance and help ensure the soundness of financial markets. GAO has previously reported, however, that these reporting requirements also create burdens on reporting entities, especially if they are reporting the same or similar information to multiple agencies.
Congress included a provision in statute for GAO to review the feasibility, costs, and potential benefits of building upon the taxonomy established by the FDTA to arrive at a government-wide regulatory compliance standardization mechanism similar to SBR. This report (1) describes stakeholders' views on potential benefits, costs, and challenges of the FDTA; and (2) describes effective practices to facilitate future government-wide data standardization efforts and stakeholders' views on such potential efforts.
GAO reviewed documentation and corresponded with officials from nine regulatory agencies involved in implementing the FDTA. GAO met with four practitioner groups knowledgeable about data standards and the FDTA, including private entities that develop software solutions or other products to support data standardization, to understand the technology and their experiences with compliance reporting. GAO also interviewed four groups representing reporting entities, as well as two academic researchers knowledgeable about financial regulatory reform efforts. GAO also reviewed its prior work to identify effective practices in interagency collaboration and data governance structures.
For more information, contact Yvonne Jones at jonesy@gao.gov.
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Original text here: https://www.gao.gov/products/gao-26-108420
VA Medical Facility Security: Actions Needed to Address Longstanding Risks
WASHINGTON, May 13 (TNSLrpt) -- The Government Accountability Office issued the following report:* * *
VA Medical Facility Security: Actions Needed to Address Longstanding Risks
*
Fast Facts
We testified on security challenges at Department of Veterans Affairs medical facilities before the Senate Committee on Veterans' Affairs. It is based primarily on the following reports:
Facility Security: VA Should Fully Implement Federal Security Requirements and Improve Performance Reporting
VA Facility Security: Policy Review and Improved Oversight Strategy Needed
We made five recommendations ... Show Full Article WASHINGTON, May 13 (TNSLrpt) -- The Government Accountability Office issued the following report: * * * VA Medical Facility Security: Actions Needed to Address Longstanding Risks * Fast Facts We testified on security challenges at Department of Veterans Affairs medical facilities before the Senate Committee on Veterans' Affairs. It is based primarily on the following reports: Facility Security: VA Should Fully Implement Federal Security Requirements and Improve Performance Reporting VA Facility Security: Policy Review and Improved Oversight Strategy Needed We made five recommendationsto VA in the reports covered by this statement. We will continue to monitor VA's progress in implementing the recommendations.
The U.S. Capitol building with the words GAO Testimony to Congress.
Highlights
What GAO Found
The Department of Veterans Affairs (VA) is responsible for securing its facilities. GAO has identified security challenges at VA medical facilities and made recommendations to help manage related risks.
In January 2018, for example, GAO found limitations with VA's risk assessment methodology and recommended VA review and revise its risk management policies to reflect interagency standards, and develop an oversight strategy to assess its facilities' risk management programs. VA has not yet fully implemented these recommendations as of April 2026.
In April 2026, GAO reported that its 2025 covert testing found security vulnerabilities at selected VA facilities. In some cases, VA security measures were not effective. Specifically, VA failed to detect most of GAO's covert tests related to security vulnerabilities it had previously identified in its risk assessments of its medical facilities. For example:
* In all 30 tests, VA staff did not detect a prohibited weapon that GAO investigators carried into the VA facilities, including two that had metal detectors.
* In 25 of 26 tests, VA staff did not confront an investigator drinking in plain view from a bottle labeled vodka-which is generally prohibited at VA facilities.
Undercover GAO Investigator Appearing to Drink Alcohol in a VA Medical Facility
Taking actions to address GAO recommendations would better provide VA with information it needs to make informed decisions, allocate resources effectively, and prioritize security efforts to create a safe environment for veterans and VA staff.
Why GAO Did This Study
VA oversees the largest integrated health care system in the U.S., serving 9 million enrolled veterans at over 1,300 facilities. VA employees, veteran patients, and medical facilities have been the targets of violence, threats, and other security-related incidents in recent years, including nonviolent crimes such as disorderly conduct and theft.
The Interagency Security Committee (ISC)-which VA is a member of-developed a risk management standard that federal agencies must follow to identify and address the types of security vulnerabilities impacting their facilities.
GAO has conducted work related to the ISC's risk management standard and security at VA medical facilities. This statement, based primarily on three reports published from January 2013 to April 2026, discusses challenges VA faces related to the security of its facilities and actions that could help address those challenges, among other issues.
Recommendations
GAO has made five recommendations to VA in two reports to help address challenges related to securing its facilities. In April 2026 for example, GAO made three recommendations, including that VA develop a plan with milestones and assess resources needed to fully implement the ISC's risk management standard.
GAO will continue to monitor the agency's progress in implementing the recommendations.
***
Original text here: https://www.gao.gov/products/gao-26-109020
Commonwealth of the Northern Mariana Islands: Agencies Should Assess Risk of Ending Foreign Worker Program
WASHINGTON, May 13 (TNSLrpt) -- The Government Accountability Office issued the following report:* * *
Commonwealth of the Northern Mariana Islands: Agencies Should Assess Risk of Ending Foreign Worker Program
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Fast Facts
Time is running out for the Commonwealth of the Northern Mariana Islands-a U.S. territory-to reduce its dependence on foreign labor.
A key visa program that supplements the small local population with foreign workers is scheduled to end by 2030. Foreign workers currently make up about 31% of the territory's workforce. Officials said the end of this visa program will ... Show Full Article WASHINGTON, May 13 (TNSLrpt) -- The Government Accountability Office issued the following report: * * * Commonwealth of the Northern Mariana Islands: Agencies Should Assess Risk of Ending Foreign Worker Program * Fast Facts Time is running out for the Commonwealth of the Northern Mariana Islands-a U.S. territory-to reduce its dependence on foreign labor. A key visa program that supplements the small local population with foreign workers is scheduled to end by 2030. Foreign workers currently make up about 31% of the territory's workforce. Officials said the end of this visa program willhave severe adverse effects on the territory's economy.
We recommended that U.S. agencies work with the territory's government to assess the potential risks and identify ways to address them.
Construction is a key sector where workers are needed-shown here building a new student center at Northern Marianas College.
Construction crews working on new building
Highlights
What GAO Found
Over the past 2 decades, the Commonwealth of the Northern Mariana Islands (CNMI) has experienced significant challenges, including the COVID-19 pandemic, natural disasters, and the loss of its manufacturing sector. These challenges, along with a diminishing workforce, have contributed to its weak economic position.
The CNMI-Only Transitional Worker (CW-1) program is a temporary foreign worker permit program CNMI uses to employ foreign workers. GAO determined that these foreign workers in the CNMI remain a major segment of the territory's employed workers, accounting for approximately one out of three workers on average from 2020 through 2024 (see figure).
Share of U.S., Foreign, and Unknown Workers in the Commonwealth of the Northern Mariana Islands (CNMI), Calendar Years 2020-2024
Note: We categorized workers whom we could not identify as U.S. or foreign on the basis of CNMI tax data as "unknown." Our categorization of these workers is based solely on CNMI tax data and is not a determination based on records underlying the data of whether any individual meets the definition of U.S. worker under the Northern Mariana Islands U.S. Workforce Act of 2018. Percentages shown for 2020, 2022, and 2024 do not sum to 100 because of rounding.
Foreign workers are especially important to the territory's primary industry, tourism, which has struggled to rebound following a 2018 typhoon and the COVID-19 pandemic. According to CNMI officials and business leaders, the CNMI does not have enough U.S. workers to fill current job openings and will continue to require foreign workers as its economy recovers.
The CW-1 program is set to expire on December 31, 2029. Officials from the CNMI government, business community, and educational institutions expressed concerns that the end of this program will have severe adverse effects on the economy. However, the extent of these potential effects is unknown.
The Department of the Interior (Interior) has been delegated administrative supervision for for managing the U.S. government's relations with the CNMI, including coordination with other federal agencies, such as the Departments of Homeland Security and Labor. Interior has also previously conducted or contributed to studies assessing different aspects of the CNMI workforce and economy.
However, Interior has not conducted a study to assess potential risks to the CNMI workforce and economy associated with the end of the CW-1 program. Interior officials said they have limited resources to conduct such an assessment but agreed it would be beneficial to decision-makers.
Congress previously stated its intent to minimize potential adverse economic and fiscal effects of phasing out the CW-1 program. Maintaining economic stability in the CNMI is vital to U.S. interests in the Pacific region. Without assessing the potential risks of ending the CW-1 program and identifying ways to mitigate them, the CNMI, Interior, and Congress will not have the information needed to make decisions regarding how to support the CNMI economy when the CW-1 program ends after December 31, 2029.
Why GAO Did This Study
The CNMI is a U.S. territory that consists of 14 islands in the western Pacific Ocean, just north of Guam and about 3,200 miles west of Hawaii. Its location in the Pacific provides the U.S. with military deployment flexibility and the ability to monitor expanding Chinese influence in the region.
Under the Consolidated Natural Resources Act of 2008, the Department of Homeland Security established the CW-1 program to provide for an orderly transition from the CNMI immigration system to the U.S. federal immigration system during a transition period. The Northern Mariana Islands U.S. Workforce Act of 2018 (the act) extended the CW-1 program through December 31, 2029. The act sought, in part, to increase the percentage of U.S. workers in the total CNMI workforce while maintaining the minimum number of workers who are not U.S. workers to meet the changing demands of CNMI's economy. The act calls for various reports on the CNMI's progress toward this goal, including an annual report by the Governor of the CNMI identifying the ratio of U.S. workers to foreign workers in the workforce.
The act also includes a provision for GAO to report every 2 years on the ratio of foreign workers to U.S. workers in the CNMI workforce for the previous 5 calendar years.
GAO analyzed CNMI government and U.S. agency data and reports; reviewed prior GAO reports; observed economic conditions in the territory; and interviewed officials from the CNMI government, business leaders and education professionals in the CNMI, and officials from the Departments of Homeland Security, the Interior, and Labor.
Recommendations
GAO is recommending that the Secretary of the Interior should ensure that the Assistant Secretary for Insular and International Affairs, or other appropriate office, in collaboration with the Departments of Labor and Homeland Security, the CNMI government, and other U.S. agencies, as appropriate, conducts a study to identify, analyze, and determine options for responding to the potential risks to the CNMI workforce and economy associated with the end of the CNMI CW-1 nonimmigrant visa program.
Recommendations for Executive Action
Agency Affected Recommendation Status
Department of the Interior The Secretary of the Interior should ensure that the Assistant Secretary for Insular and International Affairs, or other appropriate office, in collaboration with the Departments of Labor and Homeland Security, the CNMI government, and other U.S. agencies, as appropriate, conducts a study to identify, analyze, and determine options for responding to the potential risks to the CNMI workforce and economy associated with the end of the CNMI CW-1 nonimmigrant visa program.
Open Actions to satisfy the intent of the recommendation have not been taken or are being planned.
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
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Original text here: https://www.gao.gov/products/gao-26-108239
DOD Real Property: Actions Needed to Better Ensure Efficient Leasing and Space Management in the Capital Region
WASHINGTON, May 13 (TNSLrpt) -- The Government Accountability Office issued the following report:* * *
DOD Real Property: Actions Needed to Better Ensure Efficient Leasing and Space Management in the Capital Region
*
Fast Facts
DOD's need for office space in the National Capital Region-Washington, D.C. and surrounding counties in Maryland and Virginia-is evolving, partly because of the return to in-person work and a changing workforce. In March 2025, DOD owned or leased about 35 million square feet of office space in the region.
To assess its office space needs, DOD requires its offices ... Show Full Article WASHINGTON, May 13 (TNSLrpt) -- The Government Accountability Office issued the following report: * * * DOD Real Property: Actions Needed to Better Ensure Efficient Leasing and Space Management in the Capital Region * Fast Facts DOD's need for office space in the National Capital Region-Washington, D.C. and surrounding counties in Maryland and Virginia-is evolving, partly because of the return to in-person work and a changing workforce. In March 2025, DOD owned or leased about 35 million square feet of office space in the region. To assess its office space needs, DOD requires its officesand organizations to collect occupancy data for their workspaces. But some DOD organizations aren't reporting this data.
Without accurate data, DOD doesn't know whether it can consolidate unused spaces and reduce leasing costs. Our recommendations address this and other issues.
The Pentagon, a DOD Office Building in the National Capital Region
Photo of the Pentagon
Highlights
What GAO Found
The Department of Defense (DOD) has periodically assessed its office space needs in the National Capital Region (NCR)-Washington D.C. and surrounding counties in Maryland and Virginia-often relying on usage data.
Examples of Large DOD Office Buildings in the National Capital Region
In 2025, DOD issued guidance requiring collection of additional data on owned and leased office space usage, including the number of people occupying each workspace. However, GAO found that over half of DOD office spaces in the NCR had not reported occupancy data as of September 2025. Further, some of the submitted data likely included inaccuracies. GAO identified potential data entry errors and outliers in DOD data, and officials stated they were concerned whether data were free from error. Developing actions to enforce its guidance on the collection of occupancy data and establishing a process to ensure accuracy could help equip DOD with the data needed to consolidate unused space and reduce leasing costs.
DOD has established processes for entering into lease agreements in the NCR when government-owned space is not feasible but lacks key information for decision-making. For example, although Washington Headquarters Services has coordinated with the military departments on new leases, its inventory of leased office space did not include all DOD leased office space in the NCR, as of January 2026. GAO identified 17 leases executed by the military departments that were not included in the inventory. These leases constituted about 20 percent of leases and comprised over 492,000 square feet. Coordinating leases with the military departments would enable Washington Headquarters Services to better ensure the efficiency and economy of leasing decisions.
Washington Headquarters Services also does not have full visibility into the space available on military installations. Officials stated that they have relied on the military departments to coordinate with installations. Officials from the military departments told GAO they do not track or report available space. Establishing in guidance how Washington Headquarters Services is to coordinate with installations on available space, as DOD requires, should help DOD avoid entering into unnecessary leases and reduce costs.
Why GAO Did This Study
DOD managed about 35 million square feet of DOD-owned or leased office space in the NCR, as of March 2025. DOD's needs for and use of these spaces are dynamically changing, partly because of the return to in-person work and changing workforce needs.
The military departments are responsible for office space on their installations and may also execute leases. Washington Headquarters Services, within DOD, is responsible for space planning and management for office space outside installations and for reviewing leasing requests in the NCR.
House Report 118-125 includes a provision for GAO to review how DOD manages its real property needs in the NCR. This report evaluates the extent to which DOD has (1) assessed its office space needs and usage in the NCR and (2) established processes for entering into lease agreements for office space in the NCR.
GAO reviewed DOD needs assessments, occupancy data from April to September 2025, and leasing processes; interviewed DOD officials; and visited a non-generalizable sample of DOD-owned and -leased office spaces in the NCR.
Recommendations
GAO is making four recommendations to DOD, including to develop actions for enforcing occupancy reporting, establish processes for accurate occupancy data, and improve coordination between Washington Headquarters Services and the military departments on leases. DOD concurred with one recommendation, partially concurred with two, and nonconcurred with one. GAO continues to believe DOD should fully implement all of the recommendations, as discussed in the report.
Recommendations for Executive Action
Agency Affected Recommendation Status
Department of Defense The Secretary of Defense should ensure that the Under Secretary of Defense for Acquisition and Sustainment develops actions to enforce its guidance and the completeness of occupancy reporting, such as by holding Department of Defense organizations accountable for not reporting, and issuing guidance on the designation of reporting personnel. (Recommendation 1)
Open Actions to satisfy the intent of the recommendation have not been taken or are being planned.
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of Defense The Secretary of Defense should ensure that the Under Secretary of Defense for Acquisition and Sustainment establishes a process for the creation and maintenance of accurate occupancy data that are reasonably free from error and represent office space occupancy in the National Capital Region. (Recommendation 2)
Open Actions to satisfy the intent of the recommendation have not been taken or are being planned.
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of Defense The Secretary of Defense should ensure that Washington Headquarters Services establishes in guidance a process for periodically coordinating with organizations executing leases to ensure its inventory of current leases is up to date. (Recommendation 3)
Open Actions to satisfy the intent of the recommendation have not been taken or are being planned.
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of Defense The Secretary of Defense should ensure Washington Headquarters Services, in coordination with the military departments, establishes in guidance how they are to coordinate on the availability of unneeded office space on military installations in the National Capital Region. (Recommendation 4)
Open Actions to satisfy the intent of the recommendation have not been taken or are being planned.
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
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Original text here: https://www.gao.gov/products/gao-26-107818
DOD Financial Management: Questions Associated with New Financial Audit Approach
WASHINGTON, May 13 (TNSLrpt) -- The Government Accountability Office issued the following report:* * *
DOD Financial Management: Questions Associated with New Financial Audit Approach
*
Fast Facts
We testified on Department of Defense financial management.
Our testimony, given before the House Committee on Oversight and Government Reform, Subcommittee on Government Operations, is based on multiple reports, including:
DOD Financial Management: Insights into the Auditability of DOD's Fiscal Year 2024 Balance Sheet
Financial Management: DOD Has Identified Benefits of Financial Statement ... Show Full Article WASHINGTON, May 13 (TNSLrpt) -- The Government Accountability Office issued the following report: * * * DOD Financial Management: Questions Associated with New Financial Audit Approach * Fast Facts We testified on Department of Defense financial management. Our testimony, given before the House Committee on Oversight and Government Reform, Subcommittee on Government Operations, is based on multiple reports, including: DOD Financial Management: Insights into the Auditability of DOD's Fiscal Year 2024 Balance Sheet Financial Management: DOD Has Identified Benefits of Financial StatementAudits and Could Expand Its Monitoring
DOD Fraud Risk Management: Enhanced Data Analytics Can Help Manage Fraud Risks
We also discuss recommendations we've made.
The United States Capitol with the words GAO Testimony to Congress.
Highlights
What GAO Found
The Department of Defense (DOD) has never achieved an unmodified ("clean") opinion on its financial statements. Over the last 30 years, DOD's auditors have issued thousands of notices of findings and recommendations and identified associated material weaknesses. In recent years, DOD and its components have made some progress in their remediation efforts by achieving important milestones. For example, the Marine Corps first achieved a clean audit opinion for fiscal year (FY) 2023 and has achieved a clean opinion each subsequent year. DOD's financial statement audits and related efforts have also resulted in a range of benefits, including cost savings and avoidances, improvements to systems, and enhanced visibility over assets and inventory. These benefits, in turn, support improvements to operations, enhancements to DOD's overall readiness, and warfighter priorities.
After decades of unauditable financial statements and 8 years of undergoing full scope financial audits, DOD is taking a revised approach to achieve its goal of a clean audit opinion by the end of 2028. DOD revised its approach after the DOD Office of Inspector General (OIG) issued a disclaimer of opinion on DOD's financial statements for FY 2025, meaning that DOD was unable to provide sufficient evidence for DOD OIG to form an opinion. The revised approach includes centralizing coordination, placing increased emphasis on investing in technology (including artificial intelligence), and ensuring evidence supports material account balances, rather than relying on underlying internal controls for producing reliable data.
DOD's Revised Approach to Achieving a Clean Audit Opinion by the End of 2028
Previous approach included
Revised approach includes
Decentralized response (bottom-up)
Centralized coordination (top-down)
Focus on correcting control deficiencies
Focus on material line items
Reliance on internal controls
Manual testing of large samples and using artificial intelligence tools, as needed
Source: GAO analysis of DOD documentation. | GAO-26-109115
DOD's renewed focus on auditability is encouraging. However, questions remain about how the revised approach will address DOD's other longstanding financial management issues and challenges. These include transparency and accountability in audit remediation (monitoring efforts to address overall audit findings); key IT and other material weaknesses; fraud risks; availability of trained financial management resources; and sustainability beyond 2028. These are important for DOD to consider in undertaking its revised approach.
Furthermore, this effort is likely to be labor and resource intensive and has important tradeoffs and risks. For example, under this approach, DOD would not prioritize remediating key internal control deficiencies for at least the next 2 years. Addressing these deficiencies is critical for producing reliable, useful, and timely financial information for decision-making. Stronger financial management could help DOD address critical issues such as unfunded priorities, ensuring it spends its funds appropriately, mitigating its fraud risks, and improving operations and readiness.
Why GAO Did This Study
DOD spends over $1 trillion annually to provide the military forces needed to deter war and to protect the security of the United States. DOD's spending makes up almost half of the federal government's total discretionary spending, and its physical assets make up about 82 percent of the federal government's total physical assets. For FY 2027, the President has requested $1.5 trillion for DOD, a 44 percent increase from FY 2026.
DOD's inability to achieve a clean audit opinion is one of three major impediments preventing GAO from expressing an audit opinion on the U.S. government's consolidated financial statements. DOD obtaining a clean audit opinion is important for ensuring that its financial statements and underlying financial management information are reliable for decision-making. DOD's financial management has been on GAO's High-Risk List since 1995. In 2025, GAO expanded DOD's financial management high-risk area to include fraud risk management.
This testimony discusses (1) DOD's recent audit progress, realized benefits, and ongoing challenges; and (2) questions and important considerations as DOD implements its revised approach to achieving a clean audit opinion. This statement is primarily based on GAO's related body of work from 2020 through 2026; details on GAO's methodology can be found in each of the reports cited in this statement.
For more information, contact Asif Khan at khana@gao.gov, Vijay D'Souza at dsouzav@gao.gov, or Seto Bagdoyan at bagdoyans@gao.gov.
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Original text here: https://www.gao.gov/products/gao-26-109115