GAO Reports
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GAO Reports
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Opportunity Zones: Effects of Original Tax Incentive Mostly Unknown and Revised Incentive May Offer Improvements
WASHINGTON, Aug. 24 (TNSLrpt) -- The Government Accountability Office issued the following report:
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Opportunity Zones: Effects of Original Tax Incentive Mostly Unknown and Revised Incentive May Offer Improvements
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#Fast Facts
Congress created the Opportunity Zone tax incentive to spur investment in low-income communities.
This incentive appears to be mostly funding real estate development in urban areas with access to community support and infrastructure. Some states said it led to increased job growth and housing in their communities, but most were unsure about the incentive's overall ... Show Full Article WASHINGTON, Aug. 24 (TNSLrpt) -- The Government Accountability Office issued the following report: * * * Opportunity Zones: Effects of Original Tax Incentive Mostly Unknown and Revised Incentive May Offer Improvements * #Fast Facts Congress created the Opportunity Zone tax incentive to spur investment in low-income communities. This incentive appears to be mostly funding real estate development in urban areas with access to community support and infrastructure. Some states said it led to increased job growth and housing in their communities, but most were unsure about the incentive's overalleffects.
In 2025, Congress made this incentive permanent and added new reporting requirements that could help identify economic impacts. It also added more of an incentive to invest in rural areas.
Example of Opportunity Zone Investment Development, Aurora, Colorado
An apartment building under construction.
#Highlights
#What GAO Found
Qualified Opportunity Zones (Zone)-low-income census tracts nominated by governors and designated by the Department of the Treasury-have lower incomes and higher poverty than other census tracts. The law commonly known as the One Big Beautiful Bill Act (OBBBA) changed the eligibility criteria for Zone designation, which resulted in fewer eligible tracts for future selection. Stakeholders, including some states and subject-matter specialists, reported that this may allow better targeting of the tax incentive to the most economically distressed areas.
Stakeholders reported the incentive is primarily funding real estate development. According to state officials and Qualified Opportunity Fund representatives, Zones that received investment tended to be in urban locations and have access to infrastructure and community support. Tax benefits for investments in newly defined rural Zones could drive investment in those areas, but stakeholders were uncertain about the extent.
States were mostly unsure about the effects of investment on outcomes, but about 20 percent of states cited increased job creation and housing as effects.
States' Views of Effects of Opportunity Zone Investment on Selected Outcomes in Their States, 2025
OBBBA's changes to the tax incentive may mitigate some challenges state officials and fund representatives identified with the original incentive. For example, new requirements for funds and for Treasury to report on characteristics of investments will allow the government and the public to better understand investment and its potential economic effects in Zones. Further, the additional time the act provides for states to prepare to nominate census tracts to be designated as Zones may help states make informed selections.
#Why GAO Did This Study
Congress created the Opportunity Zone tax incentive to spur investment in economically distressed communities. Taxpayers who invest in Qualified Opportunity Funds-funds organized for the purpose of investing in Zones-are eligible for certain tax benefits, such as deferral of taxes on the invested amount. These funds held more than $108 billion in assets as of the end of 2024. OBBBA made the incentive permanent and introduced a new category of Zones comprised entirely of a rural area with different potential tax benefits.
GAO was asked to review the Opportunity Zone tax incentive. This report describes (1) Zones' characteristics and how the revised incentive under OBBBA could affect future Zones' characteristics; (2) the experiences of states, Qualified Opportunity Funds, and other stakeholders with the original incentive and how the revised incentive may affect future investment activity; (3) stakeholders' awareness of the original incentive's effects on communities; and (4) the changes to the incentive introduced by OBBBA and the extent to which they address previous challenges.
GAO analyzed Census data on tracts designated as Zones and those eligible for the second round of Zone designation, analyzed data from a nongeneralizable sample of 16 Qualified Opportunity Funds, interviewed fund representatives, conducted site visits to investments from seven selected funds, surveyed all states and U.S. territories, and interviewed selected state officials and subject-matter specialists knowledgeable about the tax incentive from five organizations. GAO also reviewed documents and interviewed federal agency officials.
For more information, contact Jessica Lucas-Judy at lucasjudyj@gao.gov.
***
Original text here: https://www.gao.gov/products/gao-26-108132
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Opportunity Zones: Effects of Original Tax Incentive Mostly Unknown and Revised Incentive May Offer Improvements
*
#Fast Facts
Congress created the Opportunity Zone tax incentive to spur investment in low-income communities.
This incentive appears to be mostly funding real estate development in urban areas with access to community support and infrastructure. Some states said it led to increased job growth and housing in their communities, but most were unsure about the incentive's overall ... Show Full Article WASHINGTON, Aug. 24 (TNSLrpt) -- The Government Accountability Office issued the following report: * * * Opportunity Zones: Effects of Original Tax Incentive Mostly Unknown and Revised Incentive May Offer Improvements * #Fast Facts Congress created the Opportunity Zone tax incentive to spur investment in low-income communities. This incentive appears to be mostly funding real estate development in urban areas with access to community support and infrastructure. Some states said it led to increased job growth and housing in their communities, but most were unsure about the incentive's overalleffects.
In 2025, Congress made this incentive permanent and added new reporting requirements that could help identify economic impacts. It also added more of an incentive to invest in rural areas.
Example of Opportunity Zone Investment Development, Aurora, Colorado
An apartment building under construction.
#Highlights
#What GAO Found
Qualified Opportunity Zones (Zone)-low-income census tracts nominated by governors and designated by the Department of the Treasury-have lower incomes and higher poverty than other census tracts. The law commonly known as the One Big Beautiful Bill Act (OBBBA) changed the eligibility criteria for Zone designation, which resulted in fewer eligible tracts for future selection. Stakeholders, including some states and subject-matter specialists, reported that this may allow better targeting of the tax incentive to the most economically distressed areas.
Stakeholders reported the incentive is primarily funding real estate development. According to state officials and Qualified Opportunity Fund representatives, Zones that received investment tended to be in urban locations and have access to infrastructure and community support. Tax benefits for investments in newly defined rural Zones could drive investment in those areas, but stakeholders were uncertain about the extent.
States were mostly unsure about the effects of investment on outcomes, but about 20 percent of states cited increased job creation and housing as effects.
States' Views of Effects of Opportunity Zone Investment on Selected Outcomes in Their States, 2025
OBBBA's changes to the tax incentive may mitigate some challenges state officials and fund representatives identified with the original incentive. For example, new requirements for funds and for Treasury to report on characteristics of investments will allow the government and the public to better understand investment and its potential economic effects in Zones. Further, the additional time the act provides for states to prepare to nominate census tracts to be designated as Zones may help states make informed selections.
#Why GAO Did This Study
Congress created the Opportunity Zone tax incentive to spur investment in economically distressed communities. Taxpayers who invest in Qualified Opportunity Funds-funds organized for the purpose of investing in Zones-are eligible for certain tax benefits, such as deferral of taxes on the invested amount. These funds held more than $108 billion in assets as of the end of 2024. OBBBA made the incentive permanent and introduced a new category of Zones comprised entirely of a rural area with different potential tax benefits.
GAO was asked to review the Opportunity Zone tax incentive. This report describes (1) Zones' characteristics and how the revised incentive under OBBBA could affect future Zones' characteristics; (2) the experiences of states, Qualified Opportunity Funds, and other stakeholders with the original incentive and how the revised incentive may affect future investment activity; (3) stakeholders' awareness of the original incentive's effects on communities; and (4) the changes to the incentive introduced by OBBBA and the extent to which they address previous challenges.
GAO analyzed Census data on tracts designated as Zones and those eligible for the second round of Zone designation, analyzed data from a nongeneralizable sample of 16 Qualified Opportunity Funds, interviewed fund representatives, conducted site visits to investments from seven selected funds, surveyed all states and U.S. territories, and interviewed selected state officials and subject-matter specialists knowledgeable about the tax incentive from five organizations. GAO also reviewed documents and interviewed federal agency officials.
For more information, contact Jessica Lucas-Judy at lucasjudyj@gao.gov.
***
Original text here: https://www.gao.gov/products/gao-26-108132
Export-Import Bank: Monitoring of Exports with Dual Military and Civilian Uses as of 2026
WASHINGTON, Aug. 21 (TNSLrpt) -- The Government Accountability Office issued the following report:
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Export-Import Bank: Monitoring of Exports with Dual Military and Civilian Uses as of 2026
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#Fast Facts
The Export-Import Bank's mission is to support U.S. jobs by facilitating U.S. exports through loans, loan guarantees, and insurance.
According to its policy, the Bank generally cannot finance defense goods and services unless they are nonlethal and primarily used for civilian rather than military purposes. The Bank monitors these "dual-use" items to ensure they are used mostly for civilian ... Show Full Article WASHINGTON, Aug. 21 (TNSLrpt) -- The Government Accountability Office issued the following report: * * * Export-Import Bank: Monitoring of Exports with Dual Military and Civilian Uses as of 2026 * #Fast Facts The Export-Import Bank's mission is to support U.S. jobs by facilitating U.S. exports through loans, loan guarantees, and insurance. According to its policy, the Bank generally cannot finance defense goods and services unless they are nonlethal and primarily used for civilian rather than military purposes. The Bank monitors these "dual-use" items to ensure they are used mostly for civilianpurposes.
We report each year on these dual-use exports. The bank did not finance any new dual-use exports in FY 2025. As of August 2026, the Bank wasn't monitoring the end use of any dual-use export because all such transactions had been repaid in full.
Export-Import Bank building, which has a shiny dark stone facade
#Highlights
#What GAO Found
As of August 2026, EXIM was not monitoring the end use of any dual-use export because all such transactions had been repaid in full. EXIM did not finance any new exports under its dual-use authority in fiscal year 2025, according to EXIM authorization data and EXIM officials.
#Why GAO Did This Study
The mission of the Export-Import Bank of the United States (EXIM) is to help support American jobs by facilitating the export of U.S. goods and services and financing imports. In 1994, Congress passed legislation authorizing EXIM to facilitate the financing of U.S. exports of defense articles and services with both civilian and military applications, provided that the bank determines such dual-use items are nonlethal and primarily meant for civilian end use. Included in the same act was a provision for GAO, in consultation with EXIM, to report annually on the end uses of dual-use exports financed by EXIM during the second preceding fiscal year.
This report (1) examines the status of EXIM's monitoring of dual-use exports that it continued to finance in fiscal year 2024, as of August 2026, and (2) identifies any new dual-use exports that EXIM financed in fiscal year 2025. To address these objectives, GAO reviewed EXIM documentation and data on dual-use exports and interviewed EXIM officials.
For more information, contact Nagla'a El-Hodiri at elhodirin@gao.gov.
***
Original text here: https://www.gao.gov/products/gao-26-109201
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Export-Import Bank: Monitoring of Exports with Dual Military and Civilian Uses as of 2026
*
#Fast Facts
The Export-Import Bank's mission is to support U.S. jobs by facilitating U.S. exports through loans, loan guarantees, and insurance.
According to its policy, the Bank generally cannot finance defense goods and services unless they are nonlethal and primarily used for civilian rather than military purposes. The Bank monitors these "dual-use" items to ensure they are used mostly for civilian ... Show Full Article WASHINGTON, Aug. 21 (TNSLrpt) -- The Government Accountability Office issued the following report: * * * Export-Import Bank: Monitoring of Exports with Dual Military and Civilian Uses as of 2026 * #Fast Facts The Export-Import Bank's mission is to support U.S. jobs by facilitating U.S. exports through loans, loan guarantees, and insurance. According to its policy, the Bank generally cannot finance defense goods and services unless they are nonlethal and primarily used for civilian rather than military purposes. The Bank monitors these "dual-use" items to ensure they are used mostly for civilianpurposes.
We report each year on these dual-use exports. The bank did not finance any new dual-use exports in FY 2025. As of August 2026, the Bank wasn't monitoring the end use of any dual-use export because all such transactions had been repaid in full.
Export-Import Bank building, which has a shiny dark stone facade
#Highlights
#What GAO Found
As of August 2026, EXIM was not monitoring the end use of any dual-use export because all such transactions had been repaid in full. EXIM did not finance any new exports under its dual-use authority in fiscal year 2025, according to EXIM authorization data and EXIM officials.
#Why GAO Did This Study
The mission of the Export-Import Bank of the United States (EXIM) is to help support American jobs by facilitating the export of U.S. goods and services and financing imports. In 1994, Congress passed legislation authorizing EXIM to facilitate the financing of U.S. exports of defense articles and services with both civilian and military applications, provided that the bank determines such dual-use items are nonlethal and primarily meant for civilian end use. Included in the same act was a provision for GAO, in consultation with EXIM, to report annually on the end uses of dual-use exports financed by EXIM during the second preceding fiscal year.
This report (1) examines the status of EXIM's monitoring of dual-use exports that it continued to finance in fiscal year 2024, as of August 2026, and (2) identifies any new dual-use exports that EXIM financed in fiscal year 2025. To address these objectives, GAO reviewed EXIM documentation and data on dual-use exports and interviewed EXIM officials.
For more information, contact Nagla'a El-Hodiri at elhodirin@gao.gov.
***
Original text here: https://www.gao.gov/products/gao-26-109201
Installation Maintenance: Better Information on Risks and Challenges Needed to Improve Oversight of DOD Facility Conditions
WASHINGTON, Aug. 21 (TNSLrpt) -- The Government Accountability Office issued the following report:
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Installation Maintenance: Better Information on Risks and Challenges Needed to Improve Oversight of DOD Facility Conditions
*
#Fast Facts
DOD's real estate portfolio consists of over 700,000 facilities worldwide.
The department faces a $285 billion maintenance backlog because it doesn't request full funding for facility maintenance or improvement projects. This poses a risk to its missions and the quality of life of its personnel. For example, some of its barracks are chronically neglected.
We ... Show Full Article WASHINGTON, Aug. 21 (TNSLrpt) -- The Government Accountability Office issued the following report: * * * Installation Maintenance: Better Information on Risks and Challenges Needed to Improve Oversight of DOD Facility Conditions * #Fast Facts DOD's real estate portfolio consists of over 700,000 facilities worldwide. The department faces a $285 billion maintenance backlog because it doesn't request full funding for facility maintenance or improvement projects. This poses a risk to its missions and the quality of life of its personnel. For example, some of its barracks are chronically neglected. Wefound that DOD doesn't have enough maintenance staff to address this backlog. It also doesn't consistently track work orders, which could help prioritize maintenance needs. We recommended DOD address these and other issues.
Airman Performing Facility Maintenance at Minot Air Force Base
Airman on a ladder inspects equipment above ceiling tiles.
#Highlights
#What GAO Found
The Department of Defense (DOD) does not request full funding of identified needs for installation maintenance or major improvement projects for facilities. This shortage has led to an estimated $285 billion of maintenance backlogs in fiscal year 2025. Due to competing budget priorities, DOD set a goal to fund 90 percent of its maintenance needs, but GAO found that the military services continue to fall short of this goal by funding about 80 percent of these needs. DOD has not fully determined the risks to its mission and to the quality of life of its personnel as a result of not meeting its funding goal. Fully determining and communicating these risks would provide better information to DOD and Congress to weigh budget priorities.
Examples of Facility Deterioration at Selected Military Installations due to Deferred Maintenance, Resulting in Damage, Corrosion, and Suspected Mold
DOD also faces challenges in hiring and retaining key maintenance workers, which are critical for maintaining facilities. According to officials, challenges include hiring in remote and isolated locations; employment competition with the private sector; and federal hiring, pay, and work eligibility practices, which have been exacerbated by recent workforce reductions and the subsequent hiring freeze. However, GAO found that the military departments have not fully identified the extent of maintenance workforce shortages or developed strategies to address these challenges. Doing so would better position department and service leadership to ensure that they have the skilled workforce to address maintenance needs.
Reliable information is important for DOD to effectively prioritize needed maintenance and improvement projects in light of insufficient funding and workforce challenges. However, GAO found that standards for maintenance vary across the services, limiting effective department-wide decision-making. Additionally, installations rely on maintenance work order data systems to respond to identified maintenance needs. However, GAO found that tracking is limited and that the data within those systems are generally unreliable for determining the overall effectiveness of maintenance performed across installations and the services. With improved maintenance information, DOD would be better positioned to take steps to strengthen oversight to improve the department's vast portfolio of infrastructure and ensure that risks to mission and quality of life are reduced.
#Why GAO Did This Study
DOD had over 736,000 facilities worldwide, with an estimated value of $2.6 trillion as of fiscal year 2025. Managing real property has been on GAO's High-Risk List since 2003. GAO has reported that better management of the federal government's real property portfolio is needed to collect reliable real property information and improve the condition of federal facilities, including DOD facilities, and could save billions of dollars.
Senate Report 118-58 and House Report 118-125 contained provisions for GAO to assess DOD's installation maintenance practices. Specifically, this report examines the extent to which DOD has (1) fully funded its facility maintenance and improvement needs; (2) determined the sufficiency of its maintenance workforce; and (3) developed the needed standards, reliable information, and oversight to manage installation maintenance.
GAO analyzed DOD policies, budgets, maintenance data, and other documentation; interviewed DOD officials, including installation officials and maintenance customers from a non-generalizable sample of eight installations.
#Recommendations
GAO is making 13 recommendations to DOD, including that DOD determine risks associated with funding maintenance below recommended levels; identify and address maintenance workforce shortages; improve the reliability of maintenance data; and strengthen departmental oversight. DOD concurred with 7 recommendations, partially concurred with 5, and non-concurred with 1, in some cases noting ongoing actions that would address them. GAO maintains that DOD should fully implement all of these recommendations.
#Recommendations for Executive Action
Agency Affected Recommendation Status
Department of Defense The Secretary of Defense should ensure that the Assistant Secretary of Defense for Energy, Installations, and Environment, in coordination with the secretaries of the military departments, fully determine the risks to missions and quality of life associated with funding facility sustainment below recommended levels through a risk assessment and communicates the results of this risk assessment to Congress and DOD leadership to help determine budget priorities. (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 Assistant Secretary of Defense for Energy, Installations, and Environment, in coordination with the secretaries of the military departments, fully determine the risks to missions and quality of life associated with backlogs in military construction and facility repair projects through a risk assessment and communicates the results of this risk assessment and the extent of these backlogs to Congress and DOD leadership to help determine budget priorities. (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 Army The Secretary of the Army, in consultation with the Under Secretary of Defense for Personnel and Readiness, should identify critical shortages in the maintenance workforce across Army installations and develop strategies to help installations address these shortages. (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 Navy The Secretary of the Navy, in consultation with the Under Secretary of Defense for Personnel and Readiness, should identify critical shortages in the maintenance workforce across Navy installations and develop strategies to help installations address these shortages. (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 Navy The Secretary of the Navy, in consultation with the Under Secretary of Defense for Personnel and Readiness and the Commandant of the Marine Corps, should identify critical shortages in the maintenance workforce across Marine Corps installations and develop strategies to help installations address these shortages. (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, in consultation with the Under Secretary of Defense for Personnel and Readiness, should identify critical shortages in the maintenance workforce across Air Force and Space Force installations and develop strategies to help installations address these shortages. (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 Defense The Secretary of Defense should ensure that the Assistant Secretary of Defense for Energy, Installations, and Environment, in coordination with the secretaries of the military departments, evaluate existing standards and processes on timeliness, quality, and customer satisfaction for effective facility maintenance at installations to determine when greater standardization should be required or other improvements are needed. Once determined, the Secretary should revise department-wide installation maintenance guidance to include improvements identified and require greater standardization if beneficial. (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 Army The Secretary of the Army should revise Army policies to comply with revisions to department-wide guidance on effective facility maintenance once determined by the Secretary of Defense. (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 the Navy The Secretary of the Navy, in coordination with the Chief of Naval Operations, should revise Navy policies to comply with revisions to department-wide guidance on effective facility maintenance once determined by the Secretary of Defense. (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 the Navy The Secretary of the Navy, in coordination with the Commandant of the Marine Corps, should revise Marine Corps policies to comply with revisions to department-wide guidance on effective facility maintenance once determined by the Secretary of Defense. (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.
Department of the Air Force The Secretary of the Air Force should revise policies to comply with revisions to department-wide guidance on effective facility maintenance once determined by the Secretary of Defense. (Recommendation 11)
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 Assistant Secretary of Defense for Energy, Installations, and Environment requires the secretaries of the military departments to comprehensively review the maintenance data of each military service to identify any additional data reliability issues and to take steps to address identified issues to improve the accuracy of maintenance timeliness information. (Recommendation 12)
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 Assistant Secretary of Defense for Energy, Installations, and Environment takes steps to strengthen the oversight of military service installation maintenance programs, such as by requiring the military services to provide annual performance information against revised standards for effective maintenance. (Recommendation 13)
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 13 Recommendations
***
Original text here: https://www.gao.gov/products/gao-26-107255
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Installation Maintenance: Better Information on Risks and Challenges Needed to Improve Oversight of DOD Facility Conditions
*
#Fast Facts
DOD's real estate portfolio consists of over 700,000 facilities worldwide.
The department faces a $285 billion maintenance backlog because it doesn't request full funding for facility maintenance or improvement projects. This poses a risk to its missions and the quality of life of its personnel. For example, some of its barracks are chronically neglected.
We ... Show Full Article WASHINGTON, Aug. 21 (TNSLrpt) -- The Government Accountability Office issued the following report: * * * Installation Maintenance: Better Information on Risks and Challenges Needed to Improve Oversight of DOD Facility Conditions * #Fast Facts DOD's real estate portfolio consists of over 700,000 facilities worldwide. The department faces a $285 billion maintenance backlog because it doesn't request full funding for facility maintenance or improvement projects. This poses a risk to its missions and the quality of life of its personnel. For example, some of its barracks are chronically neglected. Wefound that DOD doesn't have enough maintenance staff to address this backlog. It also doesn't consistently track work orders, which could help prioritize maintenance needs. We recommended DOD address these and other issues.
Airman Performing Facility Maintenance at Minot Air Force Base
Airman on a ladder inspects equipment above ceiling tiles.
#Highlights
#What GAO Found
The Department of Defense (DOD) does not request full funding of identified needs for installation maintenance or major improvement projects for facilities. This shortage has led to an estimated $285 billion of maintenance backlogs in fiscal year 2025. Due to competing budget priorities, DOD set a goal to fund 90 percent of its maintenance needs, but GAO found that the military services continue to fall short of this goal by funding about 80 percent of these needs. DOD has not fully determined the risks to its mission and to the quality of life of its personnel as a result of not meeting its funding goal. Fully determining and communicating these risks would provide better information to DOD and Congress to weigh budget priorities.
Examples of Facility Deterioration at Selected Military Installations due to Deferred Maintenance, Resulting in Damage, Corrosion, and Suspected Mold
DOD also faces challenges in hiring and retaining key maintenance workers, which are critical for maintaining facilities. According to officials, challenges include hiring in remote and isolated locations; employment competition with the private sector; and federal hiring, pay, and work eligibility practices, which have been exacerbated by recent workforce reductions and the subsequent hiring freeze. However, GAO found that the military departments have not fully identified the extent of maintenance workforce shortages or developed strategies to address these challenges. Doing so would better position department and service leadership to ensure that they have the skilled workforce to address maintenance needs.
Reliable information is important for DOD to effectively prioritize needed maintenance and improvement projects in light of insufficient funding and workforce challenges. However, GAO found that standards for maintenance vary across the services, limiting effective department-wide decision-making. Additionally, installations rely on maintenance work order data systems to respond to identified maintenance needs. However, GAO found that tracking is limited and that the data within those systems are generally unreliable for determining the overall effectiveness of maintenance performed across installations and the services. With improved maintenance information, DOD would be better positioned to take steps to strengthen oversight to improve the department's vast portfolio of infrastructure and ensure that risks to mission and quality of life are reduced.
#Why GAO Did This Study
DOD had over 736,000 facilities worldwide, with an estimated value of $2.6 trillion as of fiscal year 2025. Managing real property has been on GAO's High-Risk List since 2003. GAO has reported that better management of the federal government's real property portfolio is needed to collect reliable real property information and improve the condition of federal facilities, including DOD facilities, and could save billions of dollars.
Senate Report 118-58 and House Report 118-125 contained provisions for GAO to assess DOD's installation maintenance practices. Specifically, this report examines the extent to which DOD has (1) fully funded its facility maintenance and improvement needs; (2) determined the sufficiency of its maintenance workforce; and (3) developed the needed standards, reliable information, and oversight to manage installation maintenance.
GAO analyzed DOD policies, budgets, maintenance data, and other documentation; interviewed DOD officials, including installation officials and maintenance customers from a non-generalizable sample of eight installations.
#Recommendations
GAO is making 13 recommendations to DOD, including that DOD determine risks associated with funding maintenance below recommended levels; identify and address maintenance workforce shortages; improve the reliability of maintenance data; and strengthen departmental oversight. DOD concurred with 7 recommendations, partially concurred with 5, and non-concurred with 1, in some cases noting ongoing actions that would address them. GAO maintains that DOD should fully implement all of these recommendations.
#Recommendations for Executive Action
Agency Affected Recommendation Status
Department of Defense The Secretary of Defense should ensure that the Assistant Secretary of Defense for Energy, Installations, and Environment, in coordination with the secretaries of the military departments, fully determine the risks to missions and quality of life associated with funding facility sustainment below recommended levels through a risk assessment and communicates the results of this risk assessment to Congress and DOD leadership to help determine budget priorities. (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 Assistant Secretary of Defense for Energy, Installations, and Environment, in coordination with the secretaries of the military departments, fully determine the risks to missions and quality of life associated with backlogs in military construction and facility repair projects through a risk assessment and communicates the results of this risk assessment and the extent of these backlogs to Congress and DOD leadership to help determine budget priorities. (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 Army The Secretary of the Army, in consultation with the Under Secretary of Defense for Personnel and Readiness, should identify critical shortages in the maintenance workforce across Army installations and develop strategies to help installations address these shortages. (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 Navy The Secretary of the Navy, in consultation with the Under Secretary of Defense for Personnel and Readiness, should identify critical shortages in the maintenance workforce across Navy installations and develop strategies to help installations address these shortages. (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 Navy The Secretary of the Navy, in consultation with the Under Secretary of Defense for Personnel and Readiness and the Commandant of the Marine Corps, should identify critical shortages in the maintenance workforce across Marine Corps installations and develop strategies to help installations address these shortages. (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, in consultation with the Under Secretary of Defense for Personnel and Readiness, should identify critical shortages in the maintenance workforce across Air Force and Space Force installations and develop strategies to help installations address these shortages. (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 Defense The Secretary of Defense should ensure that the Assistant Secretary of Defense for Energy, Installations, and Environment, in coordination with the secretaries of the military departments, evaluate existing standards and processes on timeliness, quality, and customer satisfaction for effective facility maintenance at installations to determine when greater standardization should be required or other improvements are needed. Once determined, the Secretary should revise department-wide installation maintenance guidance to include improvements identified and require greater standardization if beneficial. (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 Army The Secretary of the Army should revise Army policies to comply with revisions to department-wide guidance on effective facility maintenance once determined by the Secretary of Defense. (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 the Navy The Secretary of the Navy, in coordination with the Chief of Naval Operations, should revise Navy policies to comply with revisions to department-wide guidance on effective facility maintenance once determined by the Secretary of Defense. (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 the Navy The Secretary of the Navy, in coordination with the Commandant of the Marine Corps, should revise Marine Corps policies to comply with revisions to department-wide guidance on effective facility maintenance once determined by the Secretary of Defense. (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.
Department of the Air Force The Secretary of the Air Force should revise policies to comply with revisions to department-wide guidance on effective facility maintenance once determined by the Secretary of Defense. (Recommendation 11)
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 Assistant Secretary of Defense for Energy, Installations, and Environment requires the secretaries of the military departments to comprehensively review the maintenance data of each military service to identify any additional data reliability issues and to take steps to address identified issues to improve the accuracy of maintenance timeliness information. (Recommendation 12)
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 Assistant Secretary of Defense for Energy, Installations, and Environment takes steps to strengthen the oversight of military service installation maintenance programs, such as by requiring the military services to provide annual performance information against revised standards for effective maintenance. (Recommendation 13)
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 13 Recommendations
***
Original text here: https://www.gao.gov/products/gao-26-107255
Army Modernization: Better Schedule and Cost Information Needed to Support Scaling Battlefield Network
WASHINGTON, Aug. 20 (TNSLrpt) -- The Government Accountability Office issued the following report:
* * *
Army Modernization: Better Schedule and Cost Information Needed to Support Scaling Battlefield Network
*
#Fast Facts
The Army has two efforts underway to modernize its mobile battlefield communication technologies, making them more reliable and secure for modern large-scale combat operations. The first effort is a near-term upgrade to eliminate large, immobile command posts that are easy to destroy.
The second effort is ongoing and should provide the Army with a long-term mobile network ... Show Full Article WASHINGTON, Aug. 20 (TNSLrpt) -- The Government Accountability Office issued the following report: * * * Army Modernization: Better Schedule and Cost Information Needed to Support Scaling Battlefield Network * #Fast Facts The Army has two efforts underway to modernize its mobile battlefield communication technologies, making them more reliable and secure for modern large-scale combat operations. The first effort is a near-term upgrade to eliminate large, immobile command posts that are easy to destroy. The second effort is ongoing and should provide the Army with a long-term mobile networksolution when complete. But the Army doesn't have detailed schedule or cost information for this effort. This increases the risk these technologies will not be given to all Army units by FY 2032, as tentatively planned.
Our recommendations address this issue.
Close up of the words "U.S. Army" on Army fatigues.
#Highlights
#What GAO Found
The Army's two efforts to modernize its battlefield networks-the nearer-term Command and Control Fix (C2 Fix) and the longer-term Next Generation Command and Control (NGC2)-seek to make command and control more adaptive, survivable, and better suited for modern large-scale combat operations.
Representation of Evolution of Battlefield Network Through Next Generation Command and Control (NGC2)
The Army's approach to developing C2 Fix and NGC2 incorporates some key elements of an iterative business case. For example, the Army is using a flexible acquisition approach that collects user feedback and makes changes based on evolving market conditions and product capabilities. However, the Army has not taken important steps to implement other key elements that could position the Army to assess the scalability of these efforts. Specifically:
* The Army developed short-term schedules for NGC2 through fiscal year 2027 with a tentative goal of fielding NGC2's full technology stack across 11 divisions and four corps by the end of fiscal year 2032. However, the Army is not well positioned to assess its ability to meet this timeline because it has not developed a detailed schedule that identifies the specific units, by fiscal year, that will receive the modernized capabilities.
* The Army identified NGC2 costs through fiscal year 2026 in documentation supporting the President's fiscal year 2026 budget submission totaling approximately $3.3 billion. However, the Army has limited visibility into long-term costs because it has not completed an initial cost estimate for the life cycle of the collective effort.
The absence of a detailed schedule and long-term cost data limits the Army's ability to assess whether it has the time and resources it needs to meet its tentative goal for fielding NGC2 across the service by 2032. This gap risks access to secure and reliable communications that soldiers in the field need for modern large-scale combat operations. This information would also better position the Army and Congress to be able to make informed decisions about how to proceed with this effort.
#Why GAO Did This Study
The Army's modernization strategy seeks to provide soldiers with network technologies to command and control forces across vast terrain and multiple domains (i.e., land, sea, air, space, and cyberspace). As part of this strategy, the Army is focusing its modernization efforts on developing a mobile system of hardware, software, and infrastructure for reliable and secure communications.
Senate Report 118-188 includes a provision for GAO to review the Army's battlefield network modernization efforts. This report addresses (1) how the Army's modernization approach for battlefield command, control, and communications networks enables it to meet evolving user needs and clearly specify the product to be provided; and (2) the extent to which the Army assessed its ability to scale NGC2 across the military service.
GAO reviewed Department of Defense policy and guidance, requirements and planning documents, and Army budget requests. GAO evaluated if, and how, the Army developed cost and schedule estimates; and compared the Army's two battlefield network modernization efforts against GAO's leading practices for innovative product development, specifically the key elements of an iterative business case for target schedule and internal value. GAO also spoke with Army officials.
#Recommendations
GAO is making two recommendations to the Army, including that it develop a detailed fielding schedule and that it estimate total costs for the NGC2 effort. In both cases, the Army should also regularly reassess its schedule and cost estimates as the effort evolves. DOD concurred with these recommendations and identified steps the Army is taking to implement them.
#Recommendations for Executive Action
Agency Affected Recommendation Status
Department of the Army The Secretary of the Army should ensure that Capability Program Executive Command and Control Information Network develop a detailed fielding schedule for the collective NGC2 effort that identifies the specific units that are planned to be equipped by fiscal year and reassess this schedule as NGC2 evolves. This schedule should address how the Army will meet its tentative 2032 goal for full implementation of NGC2. (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 Army The Secretary of the Army should ensure that Capability Program Executive Command and Control Information Network, in coordination with Deputy Assistant Secretary of the Army - Cost & Economics, determine preliminary costs for the life cycle of the collective NGC2 effort, regularly reassess these estimates as NGC2 evolves, and provide their initial estimate as part of the Army's fiscal year 2028 budget request. This could include a range of expected costs to reflect the preliminary nature of the planning phase. (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.
***
Original text here: https://www.gao.gov/products/gao-26-108019
* * *
Army Modernization: Better Schedule and Cost Information Needed to Support Scaling Battlefield Network
*
#Fast Facts
The Army has two efforts underway to modernize its mobile battlefield communication technologies, making them more reliable and secure for modern large-scale combat operations. The first effort is a near-term upgrade to eliminate large, immobile command posts that are easy to destroy.
The second effort is ongoing and should provide the Army with a long-term mobile network ... Show Full Article WASHINGTON, Aug. 20 (TNSLrpt) -- The Government Accountability Office issued the following report: * * * Army Modernization: Better Schedule and Cost Information Needed to Support Scaling Battlefield Network * #Fast Facts The Army has two efforts underway to modernize its mobile battlefield communication technologies, making them more reliable and secure for modern large-scale combat operations. The first effort is a near-term upgrade to eliminate large, immobile command posts that are easy to destroy. The second effort is ongoing and should provide the Army with a long-term mobile networksolution when complete. But the Army doesn't have detailed schedule or cost information for this effort. This increases the risk these technologies will not be given to all Army units by FY 2032, as tentatively planned.
Our recommendations address this issue.
Close up of the words "U.S. Army" on Army fatigues.
#Highlights
#What GAO Found
The Army's two efforts to modernize its battlefield networks-the nearer-term Command and Control Fix (C2 Fix) and the longer-term Next Generation Command and Control (NGC2)-seek to make command and control more adaptive, survivable, and better suited for modern large-scale combat operations.
Representation of Evolution of Battlefield Network Through Next Generation Command and Control (NGC2)
The Army's approach to developing C2 Fix and NGC2 incorporates some key elements of an iterative business case. For example, the Army is using a flexible acquisition approach that collects user feedback and makes changes based on evolving market conditions and product capabilities. However, the Army has not taken important steps to implement other key elements that could position the Army to assess the scalability of these efforts. Specifically:
* The Army developed short-term schedules for NGC2 through fiscal year 2027 with a tentative goal of fielding NGC2's full technology stack across 11 divisions and four corps by the end of fiscal year 2032. However, the Army is not well positioned to assess its ability to meet this timeline because it has not developed a detailed schedule that identifies the specific units, by fiscal year, that will receive the modernized capabilities.
* The Army identified NGC2 costs through fiscal year 2026 in documentation supporting the President's fiscal year 2026 budget submission totaling approximately $3.3 billion. However, the Army has limited visibility into long-term costs because it has not completed an initial cost estimate for the life cycle of the collective effort.
The absence of a detailed schedule and long-term cost data limits the Army's ability to assess whether it has the time and resources it needs to meet its tentative goal for fielding NGC2 across the service by 2032. This gap risks access to secure and reliable communications that soldiers in the field need for modern large-scale combat operations. This information would also better position the Army and Congress to be able to make informed decisions about how to proceed with this effort.
#Why GAO Did This Study
The Army's modernization strategy seeks to provide soldiers with network technologies to command and control forces across vast terrain and multiple domains (i.e., land, sea, air, space, and cyberspace). As part of this strategy, the Army is focusing its modernization efforts on developing a mobile system of hardware, software, and infrastructure for reliable and secure communications.
Senate Report 118-188 includes a provision for GAO to review the Army's battlefield network modernization efforts. This report addresses (1) how the Army's modernization approach for battlefield command, control, and communications networks enables it to meet evolving user needs and clearly specify the product to be provided; and (2) the extent to which the Army assessed its ability to scale NGC2 across the military service.
GAO reviewed Department of Defense policy and guidance, requirements and planning documents, and Army budget requests. GAO evaluated if, and how, the Army developed cost and schedule estimates; and compared the Army's two battlefield network modernization efforts against GAO's leading practices for innovative product development, specifically the key elements of an iterative business case for target schedule and internal value. GAO also spoke with Army officials.
#Recommendations
GAO is making two recommendations to the Army, including that it develop a detailed fielding schedule and that it estimate total costs for the NGC2 effort. In both cases, the Army should also regularly reassess its schedule and cost estimates as the effort evolves. DOD concurred with these recommendations and identified steps the Army is taking to implement them.
#Recommendations for Executive Action
Agency Affected Recommendation Status
Department of the Army The Secretary of the Army should ensure that Capability Program Executive Command and Control Information Network develop a detailed fielding schedule for the collective NGC2 effort that identifies the specific units that are planned to be equipped by fiscal year and reassess this schedule as NGC2 evolves. This schedule should address how the Army will meet its tentative 2032 goal for full implementation of NGC2. (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 Army The Secretary of the Army should ensure that Capability Program Executive Command and Control Information Network, in coordination with Deputy Assistant Secretary of the Army - Cost & Economics, determine preliminary costs for the life cycle of the collective NGC2 effort, regularly reassess these estimates as NGC2 evolves, and provide their initial estimate as part of the Army's fiscal year 2028 budget request. This could include a range of expected costs to reflect the preliminary nature of the planning phase. (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.
***
Original text here: https://www.gao.gov/products/gao-26-108019
Security Cooperation Workforce: DOD Plans to Fully Implement Reforms by Fiscal Year 2028
WASHINGTON, Aug. 20 (TNSLrpt) -- The Government Accountability Office issued the following report:
* * *
Security Cooperation Workforce: DOD Plans to Fully Implement Reforms by Fiscal Year 2028
*
#Fast Facts
DOD's security cooperation workforce builds the capacity of partner nations' security forces through activities like training and weapons sales-valued at $104.4 billion in FY 2025.
To ensure this workforce has the right skills and technologies, the FY 2024 National Defense Authorization Act directed DOD to improve the workforce's management and professional development.
Facing staffing ... Show Full Article WASHINGTON, Aug. 20 (TNSLrpt) -- The Government Accountability Office issued the following report: * * * Security Cooperation Workforce: DOD Plans to Fully Implement Reforms by Fiscal Year 2028 * #Fast Facts DOD's security cooperation workforce builds the capacity of partner nations' security forces through activities like training and weapons sales-valued at $104.4 billion in FY 2025. To ensure this workforce has the right skills and technologies, the FY 2024 National Defense Authorization Act directed DOD to improve the workforce's management and professional development. Facing staffingand other challenges, DOD has completed work on 46 of the 66 reforms we identified in the act. For example, DOD created new professional certification levels and requirements for training.
DOD plans to implement all reforms by the end of FY 2028.
Military personnel writing at desks.
#Highlights
#What GAO Found
Five Defense Security Cooperation Agency (DSCA) teams are implementing the security cooperation workforce provisions in the National Defense Authorization Act for Fiscal Year 2024. Of the 66 provisions in the law we identified and reviewed, the agency has completed work on 46, is in progress on 15, and has not started implementing the remaining five. DSCA expects to complete work on all security cooperation workforce provisions in fiscal year 2028. For example:
* The Human Capital Initiative has completed work on 23 provisions and is in progress on 11 provisions. For example, the team has completed the provision to identify and code security cooperation workforce positions. It is in progress of implementing the provision to develop a management information system with the qualification, assignments, and tenure of security cooperation workforce personnel.
* The Defense Security Cooperation Service has completed work on two of four provisions related to ensuring that security cooperation workforce offices possess the requisite personnel, and that such personnel possess the skills needed to properly perform their missions.
Status of Security Cooperation Workforce Provisions, by Defense Security Cooperation Agency Implementation Team, as of May 2026
Note: DSCU = the Defense Security Cooperation University
DSCA officials implementing the security cooperation workforce provisions have identified and made plans to address personnel shortfalls and other challenges. For example, DSCA officials said that the federal civilian hiring freeze, implemented in January 2025, has been a factor in not being able to hire personnel to fill positions in the Human Capital Initiative. Officials are addressing this challenge by assigning key tasks and duties to other team members and leveraging other DSCA expertise to overcome critical skill gaps. As another example, officials identified challenges related to the development of a management information system. Officials said that DOD's various security cooperation workforce components use different data systems to track positions and personnel. Until this management information system is in place, analysis of the security cooperation workforce position data is being done manually.
#Why GAO Did This Study
To advance the U.S. national security strategy and foreign policy, the Department of Defense's (DOD) security cooperation workforce works on activities that build the capacity of partner nations' security forces through security assistance, including foreign military sales. This workforce includes military and civilian personnel in the U.S. and overseas who are responsible for planning, monitoring, or conducting these types of activities. DSCA, within DOD, plays a key role in planning and executing these programs.
Congress included provisions to help modernize and professionalize the security cooperation workforce in the National Defense Authorization Act for Fiscal Year 2024 The statute also includes a provision for GAO to evaluate DOD's implementation of these provisions. GAO examined (1) the status of DSCA's implementation of the Act's security cooperation workforce provisions and (2) DSCA's plans to address the challenges it identified in implementing the provisions.
GAO reviewed and analyzed DSCA documents describing actions the agency is taking to implement the provisions. GAO identified a total of 66 provisions in the law. GAO assessed the status as "complete" if there was evidence of actions taken that addressed the provision with no significant identified actions remaining to implement it. "In progress" indicates there is some evidence of actions taken to address the provision, and "not started" means that, as of May 2026, DSCA had not taken any actions to address the provision. GAO also interviewed DSCA officials responsible for managing these efforts about these actions and challenges in implementing the provisions.
For more information, contact James A. Reynolds at reynoldsj@gao.gov.
***
Original text here: https://www.gao.gov/products/gao-26-107976
* * *
Security Cooperation Workforce: DOD Plans to Fully Implement Reforms by Fiscal Year 2028
*
#Fast Facts
DOD's security cooperation workforce builds the capacity of partner nations' security forces through activities like training and weapons sales-valued at $104.4 billion in FY 2025.
To ensure this workforce has the right skills and technologies, the FY 2024 National Defense Authorization Act directed DOD to improve the workforce's management and professional development.
Facing staffing ... Show Full Article WASHINGTON, Aug. 20 (TNSLrpt) -- The Government Accountability Office issued the following report: * * * Security Cooperation Workforce: DOD Plans to Fully Implement Reforms by Fiscal Year 2028 * #Fast Facts DOD's security cooperation workforce builds the capacity of partner nations' security forces through activities like training and weapons sales-valued at $104.4 billion in FY 2025. To ensure this workforce has the right skills and technologies, the FY 2024 National Defense Authorization Act directed DOD to improve the workforce's management and professional development. Facing staffingand other challenges, DOD has completed work on 46 of the 66 reforms we identified in the act. For example, DOD created new professional certification levels and requirements for training.
DOD plans to implement all reforms by the end of FY 2028.
Military personnel writing at desks.
#Highlights
#What GAO Found
Five Defense Security Cooperation Agency (DSCA) teams are implementing the security cooperation workforce provisions in the National Defense Authorization Act for Fiscal Year 2024. Of the 66 provisions in the law we identified and reviewed, the agency has completed work on 46, is in progress on 15, and has not started implementing the remaining five. DSCA expects to complete work on all security cooperation workforce provisions in fiscal year 2028. For example:
* The Human Capital Initiative has completed work on 23 provisions and is in progress on 11 provisions. For example, the team has completed the provision to identify and code security cooperation workforce positions. It is in progress of implementing the provision to develop a management information system with the qualification, assignments, and tenure of security cooperation workforce personnel.
* The Defense Security Cooperation Service has completed work on two of four provisions related to ensuring that security cooperation workforce offices possess the requisite personnel, and that such personnel possess the skills needed to properly perform their missions.
Status of Security Cooperation Workforce Provisions, by Defense Security Cooperation Agency Implementation Team, as of May 2026
Note: DSCU = the Defense Security Cooperation University
DSCA officials implementing the security cooperation workforce provisions have identified and made plans to address personnel shortfalls and other challenges. For example, DSCA officials said that the federal civilian hiring freeze, implemented in January 2025, has been a factor in not being able to hire personnel to fill positions in the Human Capital Initiative. Officials are addressing this challenge by assigning key tasks and duties to other team members and leveraging other DSCA expertise to overcome critical skill gaps. As another example, officials identified challenges related to the development of a management information system. Officials said that DOD's various security cooperation workforce components use different data systems to track positions and personnel. Until this management information system is in place, analysis of the security cooperation workforce position data is being done manually.
#Why GAO Did This Study
To advance the U.S. national security strategy and foreign policy, the Department of Defense's (DOD) security cooperation workforce works on activities that build the capacity of partner nations' security forces through security assistance, including foreign military sales. This workforce includes military and civilian personnel in the U.S. and overseas who are responsible for planning, monitoring, or conducting these types of activities. DSCA, within DOD, plays a key role in planning and executing these programs.
Congress included provisions to help modernize and professionalize the security cooperation workforce in the National Defense Authorization Act for Fiscal Year 2024 The statute also includes a provision for GAO to evaluate DOD's implementation of these provisions. GAO examined (1) the status of DSCA's implementation of the Act's security cooperation workforce provisions and (2) DSCA's plans to address the challenges it identified in implementing the provisions.
GAO reviewed and analyzed DSCA documents describing actions the agency is taking to implement the provisions. GAO identified a total of 66 provisions in the law. GAO assessed the status as "complete" if there was evidence of actions taken that addressed the provision with no significant identified actions remaining to implement it. "In progress" indicates there is some evidence of actions taken to address the provision, and "not started" means that, as of May 2026, DSCA had not taken any actions to address the provision. GAO also interviewed DSCA officials responsible for managing these efforts about these actions and challenges in implementing the provisions.
For more information, contact James A. Reynolds at reynoldsj@gao.gov.
***
Original text here: https://www.gao.gov/products/gao-26-107976
Nuclear Fuel: Actions Needed to Enhance Cost Reporting and Economic Analysis for Federal Uranium Supply Efforts
WASHINGTON, Aug. 20 (TNSLrpt) -- The Government Accountability Office issued the following report:
* * *
Nuclear Fuel: Actions Needed to Enhance Cost Reporting and Economic Analysis for Federal Uranium Supply Efforts
*
#Fast Facts
The National Nuclear Security Administration provides enriched uranium for U.S. national security needs. NNSA is pursuing 3 long-term efforts to enrich uranium, which will cost an estimated $140 billion through 2105. However, it hasn't reported to Congress on these costs as required.
Meanwhile, the Department of Energy is working to expand uranium enrichment in ... Show Full Article WASHINGTON, Aug. 20 (TNSLrpt) -- The Government Accountability Office issued the following report: * * * Nuclear Fuel: Actions Needed to Enhance Cost Reporting and Economic Analysis for Federal Uranium Supply Efforts * #Fast Facts The National Nuclear Security Administration provides enriched uranium for U.S. national security needs. NNSA is pursuing 3 long-term efforts to enrich uranium, which will cost an estimated $140 billion through 2105. However, it hasn't reported to Congress on these costs as required. Meanwhile, the Department of Energy is working to expand uranium enrichment inthe U.S. for civilian purposes, mainly for nuclear fuel. But it needs to complete an economic analysis-including a review of costs and benefits-to ensure that its efforts are successful.
Our recommendations address these issues.
U is the Chemical Symbol for Uranium; 235 and 238 are its Most Important Isotopes
Two wooden blocks. One with the chemical symbol U for uranium; the other with 235 and 238.
#Highlights
#What GAO Found
The National Nuclear Security Administration (NNSA) is preserving a sufficient inventory of low-enriched uranium (LEU) and highly enriched uranium (HEU) to meet national security needs until the 2040s. Separately, the largest needs for civilian enriched uranium are fuel for light water and advanced reactors. Estimates from the Department of Energy (DOE) and others about LEU supply and demand are generally well established, but factors such as the ban on LEU imports from Russia could affect availability. Demand estimates for high-assay low-enriched uranium (HALEU) vary, and estimated supply may not meet near-term demands.
National Security and Civilian Use of Enriched Uranium
NNSA has a plan to meet national security needs for enriched uranium that includes using current inventory until the 2040s while pursuing three enrichment efforts for long-term needs. NNSA estimates total program costs for these efforts of about $140 billion through 2105. NNSA has not yet conveyed those costs in a biennial report required by Congress because the estimates are new. Providing this information would inform Congress of future costs for any future production options being considered.
On the civilian side, DOE awarded $900 million to one company to expand LEU enrichment in the U.S. to support the existing commercial reactor fleet. DOE also issued $1.8 billion in awards to two companies to build HALEU capacity in the U.S. to support development of advanced reactors. However, DOE did not document an analysis to determine whether its actions are sufficient to induce expansion of commercial LEU and HALEU production in the U.S.
According to agency documents and stakeholders, a range of challenges may affect NNSA's and DOE's goals to increase domestic enriched uranium production, but both agencies are working to mitigate challenges. For example, limitations in domestic fuel cycle infrastructure could challenge NNSA and DOE in achieving their goals. In 2025, DOE entered into an agreement to increase conversion capacity, to address one of the limitations in the domestic fuel cycle.
#Why GAO Did This Study
The U.S. needs enriched uranium for national security and civilian purposes. NNSA provides enriched uranium to support missions such as tritium production for nuclear weapons and fuel for naval reactors. Civilian needs include fuel for commercial nuclear power, medical isotope production, and research reactors.
Current law and policy restrict the U.S. from using imported uranium or uranium enriched through foreign technology to meet national security needs and the U.S. does not have a fully domestic enrichment capability. Civilian nuclear fuel can be sourced domestically or internationally. Federal laws direct DOE to support domestic development of advanced nuclear reactors and LEU and HALEU fuels. The fiscal year 2023 National Defense Authorization Act and two congressional committee reports provide for GAO to address NNSA's and DOE's management and development of enriched uranium in the U.S. This report describes estimates of enriched uranium supplies and demands, examines agency plans to meet enriched uranium needs, and describes potential challenges to agency enriched uranium supply goals.
GAO reviewed NNSA and DOE documents and plans, and interviewed DOE, NNSA, other agency officials, and industry representatives.
#Recommendations
GAO is making five recommendations, including that NNSA report the long-term costs for national security enrichment efforts in a biennial report required by Congress, and that DOE document an analysis aligned with best practices to determine if its actions to support domestic enrichment are sufficient. NNSA and DOE outlined actions they plan to take in response to the recommendations.
#Recommendations for Executive Action
Agency Affected Recommendation Status
National Nuclear Security Administration The NNSA Administrator should ensure that current long-term cost estimates for its Defense Fuels program are reported to Congress in future biennial Enriched Uranium Management Plans as required. (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.
National Nuclear Security Administration The NNSA Administrator should ensure that the Defense Fuels program, as it transitions to operate as an Enhanced Management B program under the PEI, updates its program management-related documentation to be consistent with PEI requirements. (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 Energy The Secretary of Energy should ensure that anticipated economic analyses conducted to support DOE's enriched uranium efforts are consistent with relevant best practices and executive branch guidance. (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 Energy The Secretary of Energy should ensure that DOE finalizes its required report to Congress on the availability of HALEU. (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 Energy The Secretary of Energy should ensure that the programmatic documents developed to guide DOE's LEU and HALEU support efforts align with agency specific guidance and best practices for program management. (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-26-107385
* * *
Nuclear Fuel: Actions Needed to Enhance Cost Reporting and Economic Analysis for Federal Uranium Supply Efforts
*
#Fast Facts
The National Nuclear Security Administration provides enriched uranium for U.S. national security needs. NNSA is pursuing 3 long-term efforts to enrich uranium, which will cost an estimated $140 billion through 2105. However, it hasn't reported to Congress on these costs as required.
Meanwhile, the Department of Energy is working to expand uranium enrichment in ... Show Full Article WASHINGTON, Aug. 20 (TNSLrpt) -- The Government Accountability Office issued the following report: * * * Nuclear Fuel: Actions Needed to Enhance Cost Reporting and Economic Analysis for Federal Uranium Supply Efforts * #Fast Facts The National Nuclear Security Administration provides enriched uranium for U.S. national security needs. NNSA is pursuing 3 long-term efforts to enrich uranium, which will cost an estimated $140 billion through 2105. However, it hasn't reported to Congress on these costs as required. Meanwhile, the Department of Energy is working to expand uranium enrichment inthe U.S. for civilian purposes, mainly for nuclear fuel. But it needs to complete an economic analysis-including a review of costs and benefits-to ensure that its efforts are successful.
Our recommendations address these issues.
U is the Chemical Symbol for Uranium; 235 and 238 are its Most Important Isotopes
Two wooden blocks. One with the chemical symbol U for uranium; the other with 235 and 238.
#Highlights
#What GAO Found
The National Nuclear Security Administration (NNSA) is preserving a sufficient inventory of low-enriched uranium (LEU) and highly enriched uranium (HEU) to meet national security needs until the 2040s. Separately, the largest needs for civilian enriched uranium are fuel for light water and advanced reactors. Estimates from the Department of Energy (DOE) and others about LEU supply and demand are generally well established, but factors such as the ban on LEU imports from Russia could affect availability. Demand estimates for high-assay low-enriched uranium (HALEU) vary, and estimated supply may not meet near-term demands.
National Security and Civilian Use of Enriched Uranium
NNSA has a plan to meet national security needs for enriched uranium that includes using current inventory until the 2040s while pursuing three enrichment efforts for long-term needs. NNSA estimates total program costs for these efforts of about $140 billion through 2105. NNSA has not yet conveyed those costs in a biennial report required by Congress because the estimates are new. Providing this information would inform Congress of future costs for any future production options being considered.
On the civilian side, DOE awarded $900 million to one company to expand LEU enrichment in the U.S. to support the existing commercial reactor fleet. DOE also issued $1.8 billion in awards to two companies to build HALEU capacity in the U.S. to support development of advanced reactors. However, DOE did not document an analysis to determine whether its actions are sufficient to induce expansion of commercial LEU and HALEU production in the U.S.
According to agency documents and stakeholders, a range of challenges may affect NNSA's and DOE's goals to increase domestic enriched uranium production, but both agencies are working to mitigate challenges. For example, limitations in domestic fuel cycle infrastructure could challenge NNSA and DOE in achieving their goals. In 2025, DOE entered into an agreement to increase conversion capacity, to address one of the limitations in the domestic fuel cycle.
#Why GAO Did This Study
The U.S. needs enriched uranium for national security and civilian purposes. NNSA provides enriched uranium to support missions such as tritium production for nuclear weapons and fuel for naval reactors. Civilian needs include fuel for commercial nuclear power, medical isotope production, and research reactors.
Current law and policy restrict the U.S. from using imported uranium or uranium enriched through foreign technology to meet national security needs and the U.S. does not have a fully domestic enrichment capability. Civilian nuclear fuel can be sourced domestically or internationally. Federal laws direct DOE to support domestic development of advanced nuclear reactors and LEU and HALEU fuels. The fiscal year 2023 National Defense Authorization Act and two congressional committee reports provide for GAO to address NNSA's and DOE's management and development of enriched uranium in the U.S. This report describes estimates of enriched uranium supplies and demands, examines agency plans to meet enriched uranium needs, and describes potential challenges to agency enriched uranium supply goals.
GAO reviewed NNSA and DOE documents and plans, and interviewed DOE, NNSA, other agency officials, and industry representatives.
#Recommendations
GAO is making five recommendations, including that NNSA report the long-term costs for national security enrichment efforts in a biennial report required by Congress, and that DOE document an analysis aligned with best practices to determine if its actions to support domestic enrichment are sufficient. NNSA and DOE outlined actions they plan to take in response to the recommendations.
#Recommendations for Executive Action
Agency Affected Recommendation Status
National Nuclear Security Administration The NNSA Administrator should ensure that current long-term cost estimates for its Defense Fuels program are reported to Congress in future biennial Enriched Uranium Management Plans as required. (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.
National Nuclear Security Administration The NNSA Administrator should ensure that the Defense Fuels program, as it transitions to operate as an Enhanced Management B program under the PEI, updates its program management-related documentation to be consistent with PEI requirements. (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 Energy The Secretary of Energy should ensure that anticipated economic analyses conducted to support DOE's enriched uranium efforts are consistent with relevant best practices and executive branch guidance. (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 Energy The Secretary of Energy should ensure that DOE finalizes its required report to Congress on the availability of HALEU. (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 Energy The Secretary of Energy should ensure that the programmatic documents developed to guide DOE's LEU and HALEU support efforts align with agency specific guidance and best practices for program management. (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-26-107385
Army Depot Maintenance: Information on Workload, Workforce, and Challenges
WASHINGTON, Aug. 10 (TNSLrpt) -- The Government Accountability Office issued the following report:
* * *
Army Depot Maintenance: Information on Workload, Workforce, and Challenges
*
#Fast Facts
The Army spent more than $7.1 billion operating its Anniston and Red River depots from fiscal year 2021 through fiscal year 2025, mostly maintaining and repairing ground vehicles.
The annual total workload at Anniston varied and slightly declined, while at Red River the workload trended up during this time. The largest share of the total workload at both depots involved repairing and refurbishing parts ... Show Full Article WASHINGTON, Aug. 10 (TNSLrpt) -- The Government Accountability Office issued the following report: * * * Army Depot Maintenance: Information on Workload, Workforce, and Challenges * #Fast Facts The Army spent more than $7.1 billion operating its Anniston and Red River depots from fiscal year 2021 through fiscal year 2025, mostly maintaining and repairing ground vehicles. The annual total workload at Anniston varied and slightly declined, while at Red River the workload trended up during this time. The largest share of the total workload at both depots involved repairing and refurbishing partsto be reused on ground vehicles.
The permanent and term-limited workforce at both depots decreased when comparing fiscal year 2021 to fiscal year 2025, while the increases in contractor personnel at both depots tempered these losses.
Welder repairing a ground vehicle at Anniston Army Depot.
Welder repairing a ground vehicle at Anniston Army Depot.
#Highlights
#What GAO Found
The Anniston and Red River Army Depots, among other things, perform maintenance and repairs on ground vehicles, including vehicles such as tanks, personnel carriers, and self-propelled artillery systems; trucks for hauling fuel and supplies; and light armored vehicles for transporting personnel and cargo. The maintenance and repairs performed at both depots include overhauls, major repairs, repairable parts, and other depot work.
The annual total workload at Anniston Army Depot varied and slightly declined overall when comparing FY 2021 to FY 2025. The depot workload at Red River Army Depot generally trended up when comparing FY 2021 to FY 2025. The largest share of the workload at both depots involved repairing parts to be reused on ground vehicles.
Total Workload in Dollars Spent Per Year, FY 2021-2025
Note: This figure includes work for Army customers, foreign militaries, and other Department of Defense and federal entities.
Overall, the size of both depots' workforce decreased when comparing FY 2021 to FY 2025. The permanent and term-limited workforce at both depots decreased while the contractor workforce at both depots increased. The increases in contractor personnel tempered the losses in permanent and term-limited staff.
Maintenance challenges faced by depot maintainers at both depots included the condition of vehicles upon arrival at the depot, the availability of parts and current technical data, workload planning, and old maintenance equipment.
#Why GAO Did This Study
The Army spent more than $7.1 billion operating its Anniston and Red River Depots from fiscal year (FY) 2021 through FY 2025. The Army spent most spent of this money maintaining and repairing ground vehicles.
House Report 119-231 (2025) accompanying a bill for the National Defense Authorization Act for Fiscal Year 2026 includes a provision for GAO to review the work performed at Army depots that primarily maintain and repair ground vehicles. This report provides information for Anniston and Red River Army Depots on how the ground vehicle-related workload and workforce has changed from FY 2021 through FY 2025, how the type of work has changed during this period, and challenges these depots face performing maintenance and repairs on ground vehicles.
We collected and analyzed Anniston and Red River Depots' workload data in terms of the numbers of overhauls, major repair work, repairable parts, and other work performed at the depots for FY 2021 through FY 2025. We also collected and analyzed cost data and type and amounts of work to examine trends in depot workload. We also collected and analyzed the depots' personnel rosters for FY 2021 through FY 2025 including data about total employees and their occupations.
GAO interviewed officials from Army Materiel Command; Tank-Automotive and Armaments Command Organic Industrial Base and Integrated Logistics Support Center; and both depots. GAO also visited both depots and met with division, branch, and line supervisors about challenges the depots face performing maintenance and repairs on ground vehicles.
For more information, contact Diana Maurer at maurerd@gao.gov.
***
Original text here: https://www.gao.gov/products/gao-26-108681
* * *
Army Depot Maintenance: Information on Workload, Workforce, and Challenges
*
#Fast Facts
The Army spent more than $7.1 billion operating its Anniston and Red River depots from fiscal year 2021 through fiscal year 2025, mostly maintaining and repairing ground vehicles.
The annual total workload at Anniston varied and slightly declined, while at Red River the workload trended up during this time. The largest share of the total workload at both depots involved repairing and refurbishing parts ... Show Full Article WASHINGTON, Aug. 10 (TNSLrpt) -- The Government Accountability Office issued the following report: * * * Army Depot Maintenance: Information on Workload, Workforce, and Challenges * #Fast Facts The Army spent more than $7.1 billion operating its Anniston and Red River depots from fiscal year 2021 through fiscal year 2025, mostly maintaining and repairing ground vehicles. The annual total workload at Anniston varied and slightly declined, while at Red River the workload trended up during this time. The largest share of the total workload at both depots involved repairing and refurbishing partsto be reused on ground vehicles.
The permanent and term-limited workforce at both depots decreased when comparing fiscal year 2021 to fiscal year 2025, while the increases in contractor personnel at both depots tempered these losses.
Welder repairing a ground vehicle at Anniston Army Depot.
Welder repairing a ground vehicle at Anniston Army Depot.
#Highlights
#What GAO Found
The Anniston and Red River Army Depots, among other things, perform maintenance and repairs on ground vehicles, including vehicles such as tanks, personnel carriers, and self-propelled artillery systems; trucks for hauling fuel and supplies; and light armored vehicles for transporting personnel and cargo. The maintenance and repairs performed at both depots include overhauls, major repairs, repairable parts, and other depot work.
The annual total workload at Anniston Army Depot varied and slightly declined overall when comparing FY 2021 to FY 2025. The depot workload at Red River Army Depot generally trended up when comparing FY 2021 to FY 2025. The largest share of the workload at both depots involved repairing parts to be reused on ground vehicles.
Total Workload in Dollars Spent Per Year, FY 2021-2025
Note: This figure includes work for Army customers, foreign militaries, and other Department of Defense and federal entities.
Overall, the size of both depots' workforce decreased when comparing FY 2021 to FY 2025. The permanent and term-limited workforce at both depots decreased while the contractor workforce at both depots increased. The increases in contractor personnel tempered the losses in permanent and term-limited staff.
Maintenance challenges faced by depot maintainers at both depots included the condition of vehicles upon arrival at the depot, the availability of parts and current technical data, workload planning, and old maintenance equipment.
#Why GAO Did This Study
The Army spent more than $7.1 billion operating its Anniston and Red River Depots from fiscal year (FY) 2021 through FY 2025. The Army spent most spent of this money maintaining and repairing ground vehicles.
House Report 119-231 (2025) accompanying a bill for the National Defense Authorization Act for Fiscal Year 2026 includes a provision for GAO to review the work performed at Army depots that primarily maintain and repair ground vehicles. This report provides information for Anniston and Red River Army Depots on how the ground vehicle-related workload and workforce has changed from FY 2021 through FY 2025, how the type of work has changed during this period, and challenges these depots face performing maintenance and repairs on ground vehicles.
We collected and analyzed Anniston and Red River Depots' workload data in terms of the numbers of overhauls, major repair work, repairable parts, and other work performed at the depots for FY 2021 through FY 2025. We also collected and analyzed cost data and type and amounts of work to examine trends in depot workload. We also collected and analyzed the depots' personnel rosters for FY 2021 through FY 2025 including data about total employees and their occupations.
GAO interviewed officials from Army Materiel Command; Tank-Automotive and Armaments Command Organic Industrial Base and Integrated Logistics Support Center; and both depots. GAO also visited both depots and met with division, branch, and line supervisors about challenges the depots face performing maintenance and repairs on ground vehicles.
For more information, contact Diana Maurer at maurerd@gao.gov.
***
Original text here: https://www.gao.gov/products/gao-26-108681
DOGE Wall of Receipts: More Transparency Needed on How Savings Are Derived from Contract, Grant, and Lease Terminations
WASHINGTON, Aug. 6 (TNSLrpt) -- The Government Accountability Office issued the following report:
* * *
DOGE Wall of Receipts: More Transparency Needed on How Savings Are Derived from Contract, Grant, and Lease Terminations
*
#Fast Facts
The President established the Department of Government Efficiency to transform federal spending. DOGE instructed agencies to review federal contracts, grants, and real estate leases to see if they could be terminated or modified.
DOGE posted its claimed savings from this effort on a webpage known as the "Wall of Receipts," but some savings estimates are incorrect ... Show Full Article WASHINGTON, Aug. 6 (TNSLrpt) -- The Government Accountability Office issued the following report: * * * DOGE Wall of Receipts: More Transparency Needed on How Savings Are Derived from Contract, Grant, and Lease Terminations * #Fast Facts The President established the Department of Government Efficiency to transform federal spending. DOGE instructed agencies to review federal contracts, grants, and real estate leases to see if they could be terminated or modified. DOGE posted its claimed savings from this effort on a webpage known as the "Wall of Receipts," but some savings estimates are incorrector lack supporting evidence across contracts, grants, and leases. For example, 108 leases it reported that it cut were already being phased out when DOGE was established.
We recommended that the "Wall of Receipts" prominently display its data limitations.
Screenshot of the Department of Government Efficiency's website.
#Highlights
#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 terminated. For grants, DOGE did not provide sufficient information to verify the method used to calculate 96 percent of DOGE-reported savings. Similarly, the Wall of Receipts does not include an explanation of how the savings from terminated leases were calculated.
* The Wall of Receipts includes leases identified for termination before DOGE was established. Specifically,108 of the 264 leases identified for termination on the Wall of Receipts, about $15.3 million of the total $53.5 million in savings, were already in process for termination when DOGE was established.
* GAO's review of selected contracts identified potential cost savings, but the basis for some reported savings is unknown. For example, DOGE reported $1.7 billion in savings on the Department of Defense's Defense Health Agency contract for IT services at more than 700 military treatment facilities worldwide. While DOGE initially identified the contract for termination, in the end, no action was taken to terminate the contract, or to reduce scope, value, or funding. Thus, no savings were achieved.
While the Wall of Receipts includes some information about the data and sources underlying reported savings, it does not sufficiently disclose limitations affecting data quality. GAO's key practices for transparently reporting government information state that federal government websites should disclose known data quality issues and limitations.
DOGE launched the initial iteration of the Wall of Receipts in February 2025 less than a month after the entity was established in January 2025. Since the initial launch, there have been no updates on the site to shed additional light on the cost savings methodology or to disclose any data limitations. As of July 7, 2026, the web page remains live. Because U.S. DOGE Service officials did not respond to requests for information, GAO could not determine the reasons why DOGE did not disclose data quality issues and limitations when the website first went live or at any time since then. Publicly reporting government data, such as on the Wall of Receipts, can have significant value. However, conveying the methodologies used to calculate savings, as well as any data limitations on the Wall of Receipts, would provide policymakers and the public with the needed caveats to better interpret and use the information.
#Why GAO Did This Study
Federal agencies obligated more than $2 trillion for contracts, grants, and leases in fiscal year 2025. In an effort to transform federal spending and ensure transparency, the President issued several executive orders, including Executive Order 14158 to establish DOGE. Additionally, agencies were directed to establish agency DOGE teams and consult with these teams to review federal contracts, grants, and real estate.
GAO was asked to evaluate DOGE's savings estimates listed on the Wall of Receipts for contract, grant, and lease terminations. This report assesses (1) the methodologies DOGE used to estimate savings from contracts, grants, and leases reported as terminated, and (2) the extent to which DOGE discloses any data limitations. This review covered savings data reported on the Wall of Receipts for contracts, grants, and leases from January 20, 2025, through July 7, 2026.
GAO analyzed data from the Wall of Receipts, publicly available federal databases, and information sources such as USASpending.gov. GAO also interviewed officials from selected federal agencies about the contracts or leases in their purview. DOGE did not respond to GAO's request for information or interviews.
#Recommendations
GAO recommends that the Executive Office of the President, through the U.S. DOGE Service, should ensure that known data quality issues and limitations are prominently displayed on the Wall of Receipts. The U.S. DOGE Service did not provide comments on this report.
#Recommendations for Executive Action
Agency Affected Recommendation Status
Executive Office of the President The Executive Office of the President, through the United States DOGE Service, should ensure that known data quality issues and limitations are prominently displayed on the Wall of Receipts. (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-26-108615
* * *
DOGE Wall of Receipts: More Transparency Needed on How Savings Are Derived from Contract, Grant, and Lease Terminations
*
#Fast Facts
The President established the Department of Government Efficiency to transform federal spending. DOGE instructed agencies to review federal contracts, grants, and real estate leases to see if they could be terminated or modified.
DOGE posted its claimed savings from this effort on a webpage known as the "Wall of Receipts," but some savings estimates are incorrect ... Show Full Article WASHINGTON, Aug. 6 (TNSLrpt) -- The Government Accountability Office issued the following report: * * * DOGE Wall of Receipts: More Transparency Needed on How Savings Are Derived from Contract, Grant, and Lease Terminations * #Fast Facts The President established the Department of Government Efficiency to transform federal spending. DOGE instructed agencies to review federal contracts, grants, and real estate leases to see if they could be terminated or modified. DOGE posted its claimed savings from this effort on a webpage known as the "Wall of Receipts," but some savings estimates are incorrector lack supporting evidence across contracts, grants, and leases. For example, 108 leases it reported that it cut were already being phased out when DOGE was established.
We recommended that the "Wall of Receipts" prominently display its data limitations.
Screenshot of the Department of Government Efficiency's website.
#Highlights
#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 terminated. For grants, DOGE did not provide sufficient information to verify the method used to calculate 96 percent of DOGE-reported savings. Similarly, the Wall of Receipts does not include an explanation of how the savings from terminated leases were calculated.
* The Wall of Receipts includes leases identified for termination before DOGE was established. Specifically,108 of the 264 leases identified for termination on the Wall of Receipts, about $15.3 million of the total $53.5 million in savings, were already in process for termination when DOGE was established.
* GAO's review of selected contracts identified potential cost savings, but the basis for some reported savings is unknown. For example, DOGE reported $1.7 billion in savings on the Department of Defense's Defense Health Agency contract for IT services at more than 700 military treatment facilities worldwide. While DOGE initially identified the contract for termination, in the end, no action was taken to terminate the contract, or to reduce scope, value, or funding. Thus, no savings were achieved.
While the Wall of Receipts includes some information about the data and sources underlying reported savings, it does not sufficiently disclose limitations affecting data quality. GAO's key practices for transparently reporting government information state that federal government websites should disclose known data quality issues and limitations.
DOGE launched the initial iteration of the Wall of Receipts in February 2025 less than a month after the entity was established in January 2025. Since the initial launch, there have been no updates on the site to shed additional light on the cost savings methodology or to disclose any data limitations. As of July 7, 2026, the web page remains live. Because U.S. DOGE Service officials did not respond to requests for information, GAO could not determine the reasons why DOGE did not disclose data quality issues and limitations when the website first went live or at any time since then. Publicly reporting government data, such as on the Wall of Receipts, can have significant value. However, conveying the methodologies used to calculate savings, as well as any data limitations on the Wall of Receipts, would provide policymakers and the public with the needed caveats to better interpret and use the information.
#Why GAO Did This Study
Federal agencies obligated more than $2 trillion for contracts, grants, and leases in fiscal year 2025. In an effort to transform federal spending and ensure transparency, the President issued several executive orders, including Executive Order 14158 to establish DOGE. Additionally, agencies were directed to establish agency DOGE teams and consult with these teams to review federal contracts, grants, and real estate.
GAO was asked to evaluate DOGE's savings estimates listed on the Wall of Receipts for contract, grant, and lease terminations. This report assesses (1) the methodologies DOGE used to estimate savings from contracts, grants, and leases reported as terminated, and (2) the extent to which DOGE discloses any data limitations. This review covered savings data reported on the Wall of Receipts for contracts, grants, and leases from January 20, 2025, through July 7, 2026.
GAO analyzed data from the Wall of Receipts, publicly available federal databases, and information sources such as USASpending.gov. GAO also interviewed officials from selected federal agencies about the contracts or leases in their purview. DOGE did not respond to GAO's request for information or interviews.
#Recommendations
GAO recommends that the Executive Office of the President, through the U.S. DOGE Service, should ensure that known data quality issues and limitations are prominently displayed on the Wall of Receipts. The U.S. DOGE Service did not provide comments on this report.
#Recommendations for Executive Action
Agency Affected Recommendation Status
Executive Office of the President The Executive Office of the President, through the United States DOGE Service, should ensure that known data quality issues and limitations are prominently displayed on the Wall of Receipts. (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-26-108615
Carbon Capture Tax Credit: Actions Needed to Improve Federal Administration and Evaluation of Tax Expenditure
WASHINGTON, Aug. 6 (TNSLrpt) -- The Government Accountability Office issued the following report:
* * *
Carbon Capture Tax Credit: Actions Needed to Improve Federal Administration and Evaluation of Tax Expenditure
*
#Fast Facts
Carbon capture technology can reduce carbon in the atmosphere by storing it underground or using it to make products like concrete or jet fuel.
The 45Q tax credit was created to incentivize development of this technology. But some taxpayers have difficulty claiming it. Those who use captured carbon to make products face the biggest hurdles-long delays for approval ... Show Full Article WASHINGTON, Aug. 6 (TNSLrpt) -- The Government Accountability Office issued the following report: * * * Carbon Capture Tax Credit: Actions Needed to Improve Federal Administration and Evaluation of Tax Expenditure * #Fast Facts Carbon capture technology can reduce carbon in the atmosphere by storing it underground or using it to make products like concrete or jet fuel. The 45Q tax credit was created to incentivize development of this technology. But some taxpayers have difficulty claiming it. Those who use captured carbon to make products face the biggest hurdles-long delays for approvaland a high rejection rate, for example.
No agency is tasked with measuring results and the law didn't set clear goals, so it's hard to know if the 45Q tax credit is working.
We made recommendations to Congress and agencies to improve oversight and administration of the tax credit.
Industrial carbon capture and storage facility with tall metal towers, and pipes.
#Highlights
#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 (IRS) has taken several actions to administer the 45Q credit and mitigate potential noncompliance. However, taxpayers using carbon to produce products face compliance burdens, delays, and uncertainty in claiming the credit. GAO identified areas in the approval process for carbon utilization where IRS and the Department of Energy (DOE) could potentially minimize compliance burden and improve certainty for taxpayers. Pursuing such opportunities-for example, streamlining certain processes, or clarifying acceptable datasets that can be used to calculate carbon displaced-could improve the process and help minimize delays for both agencies and taxpayers.
Multiple potential goals, the lack of a designated agency to evaluate the effectiveness of the credit, and data limitations complicate Congress's ability to understand the performance of the 45Q credit. Even so, periodic reviews of tax expenditures are crucial for informed oversight. GAO has previously recommended various actions Congress and agencies could take to improve oversight for other tax expenditures, such as identifying what should be analyzed and by whom. In this report, GAO identified key questions for Congress to consider directing agencies to analyze to help determine the performance of the credit. These key questions are: (1) how well the credit is working to achieve its goals, (2) how efficiently the credit is performing and (3) how the credit compares to other policy tools.
#Why GAO Did This Study
The 45Q credit was created in 2008 to incentivize the development of carbon capture technology and reduce carbon emissions. Carbon capture involves complex and novel technology, and the 45Q credit could result in potentially substantial revenue expenditures.
The IRA includes a provision for GAO to review the distribution and use of IRA funds. This report assesses (1) IRS's administration of the 45Q credit, and (2) the challenges in evaluating the effectiveness of the credit. GAO reviewed agency policies and procedures and interviewed officials from IRS, DOE, and the Environmental Protection Agency. GAO also interviewed selected external stakeholders knowledgeable about the 45Q credit, representing advocacy, research, and industry. GAO also conducted two site visits to carbon capture sites in Houston, Texas.
#Recommendations
GAO is recommending that Congress consider directing agencies to collect and analyze data to answer key questions about the performance of the 45Q credit, such as how well it is working to achieve its goals, how efficiently it is performing, and how it compares to other policy tools.
GAO is making four recommendations to IRS and two recommendations to DOE to improve the review process for carbon utilization, by reducing taxpayers' burden while still mitigating potential noncompliance. These include determining a time period of carbon capture data needed to begin claiming the credit, and clarifying datasets acceptable for calculating carbon displaced. IRS partially agreed with one recommendation; IRS and DOE disagreed with the remaining five. GAO maintains the recommendations are warranted as discussed in the report.
#Matter for Congressional Consideration
Matter Status Comments
Congress should consider directing agencies to collect and analyze data to answer key questions about the performance of the 45Q credit, such as how well it is working to achieve specific goals, how efficiently it is performing, and how it compares to other policy tools. (Matter for Congressional Consideration 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.
#Recommendations for Executive Action
Agency Affected Recommendation Status
Internal Revenue Service The Commissioner of Internal Revenue, in coordination with DOE, should determine the minimum time period of production system direct data needed to determine the displacement factor in the LCA pre-approval, and update guidance to allow for taxpayers that meet that minimum to submit an LCA for pre-approval prior to the end of the tax year. (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.
Internal Revenue Service The Commissioner of Internal Revenue, in coordination with DOE, should continue creating additional comparison product system technology baselines, including by implementing a process for taxpayers to request specific technology baselines, similar to the process for requesting provisional emissions rates for the 45V and 45Z credits. (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.
Internal Revenue Service The Commissioner of Internal Revenue, in coordination with DOE, should determine the feasibility, including the costs and benefits, of developing a Greenhouse gases, Regulated Emissions, and Energy use in Technologies (GREET) model for common 45Q utilization pathways, allowing an LCA process that can be submitted upon tax return filing without prior review, similar to the 45V and 45Z credits. (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 Energy The Secretary of Energy, in coordination with IRS, should adjust the 45Q credit guidance on LCAs to clarify which GREET model data are acceptable for use with a 45Q credit LCA and how and when they can be used. (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.
Internal Revenue Service The Commissioner of Internal Revenue, in coordination with DOE, should modify the IRS/DOE memorandum of understanding (MOU) to provide taxpayers, with appropriate limitations, an opportunity to modify elements of their LCAs prior to rejection, rather than having to resubmit their LCAs and restart the process. (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 Energy The Secretary of Energy, in coordination with IRS, should modify the IRS/DOE MOU to provide taxpayers, with appropriate limitations, an opportunity to modify elements of their LCA prior to rejection, rather than having to resubmit their LCAs and restart the DOE review process. (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.
See All 6 Recommendations
***
Original text here: https://www.gao.gov/products/gao-26-107711
* * *
Carbon Capture Tax Credit: Actions Needed to Improve Federal Administration and Evaluation of Tax Expenditure
*
#Fast Facts
Carbon capture technology can reduce carbon in the atmosphere by storing it underground or using it to make products like concrete or jet fuel.
The 45Q tax credit was created to incentivize development of this technology. But some taxpayers have difficulty claiming it. Those who use captured carbon to make products face the biggest hurdles-long delays for approval ... Show Full Article WASHINGTON, Aug. 6 (TNSLrpt) -- The Government Accountability Office issued the following report: * * * Carbon Capture Tax Credit: Actions Needed to Improve Federal Administration and Evaluation of Tax Expenditure * #Fast Facts Carbon capture technology can reduce carbon in the atmosphere by storing it underground or using it to make products like concrete or jet fuel. The 45Q tax credit was created to incentivize development of this technology. But some taxpayers have difficulty claiming it. Those who use captured carbon to make products face the biggest hurdles-long delays for approvaland a high rejection rate, for example.
No agency is tasked with measuring results and the law didn't set clear goals, so it's hard to know if the 45Q tax credit is working.
We made recommendations to Congress and agencies to improve oversight and administration of the tax credit.
Industrial carbon capture and storage facility with tall metal towers, and pipes.
#Highlights
#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 (IRS) has taken several actions to administer the 45Q credit and mitigate potential noncompliance. However, taxpayers using carbon to produce products face compliance burdens, delays, and uncertainty in claiming the credit. GAO identified areas in the approval process for carbon utilization where IRS and the Department of Energy (DOE) could potentially minimize compliance burden and improve certainty for taxpayers. Pursuing such opportunities-for example, streamlining certain processes, or clarifying acceptable datasets that can be used to calculate carbon displaced-could improve the process and help minimize delays for both agencies and taxpayers.
Multiple potential goals, the lack of a designated agency to evaluate the effectiveness of the credit, and data limitations complicate Congress's ability to understand the performance of the 45Q credit. Even so, periodic reviews of tax expenditures are crucial for informed oversight. GAO has previously recommended various actions Congress and agencies could take to improve oversight for other tax expenditures, such as identifying what should be analyzed and by whom. In this report, GAO identified key questions for Congress to consider directing agencies to analyze to help determine the performance of the credit. These key questions are: (1) how well the credit is working to achieve its goals, (2) how efficiently the credit is performing and (3) how the credit compares to other policy tools.
#Why GAO Did This Study
The 45Q credit was created in 2008 to incentivize the development of carbon capture technology and reduce carbon emissions. Carbon capture involves complex and novel technology, and the 45Q credit could result in potentially substantial revenue expenditures.
The IRA includes a provision for GAO to review the distribution and use of IRA funds. This report assesses (1) IRS's administration of the 45Q credit, and (2) the challenges in evaluating the effectiveness of the credit. GAO reviewed agency policies and procedures and interviewed officials from IRS, DOE, and the Environmental Protection Agency. GAO also interviewed selected external stakeholders knowledgeable about the 45Q credit, representing advocacy, research, and industry. GAO also conducted two site visits to carbon capture sites in Houston, Texas.
#Recommendations
GAO is recommending that Congress consider directing agencies to collect and analyze data to answer key questions about the performance of the 45Q credit, such as how well it is working to achieve its goals, how efficiently it is performing, and how it compares to other policy tools.
GAO is making four recommendations to IRS and two recommendations to DOE to improve the review process for carbon utilization, by reducing taxpayers' burden while still mitigating potential noncompliance. These include determining a time period of carbon capture data needed to begin claiming the credit, and clarifying datasets acceptable for calculating carbon displaced. IRS partially agreed with one recommendation; IRS and DOE disagreed with the remaining five. GAO maintains the recommendations are warranted as discussed in the report.
#Matter for Congressional Consideration
Matter Status Comments
Congress should consider directing agencies to collect and analyze data to answer key questions about the performance of the 45Q credit, such as how well it is working to achieve specific goals, how efficiently it is performing, and how it compares to other policy tools. (Matter for Congressional Consideration 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.
#Recommendations for Executive Action
Agency Affected Recommendation Status
Internal Revenue Service The Commissioner of Internal Revenue, in coordination with DOE, should determine the minimum time period of production system direct data needed to determine the displacement factor in the LCA pre-approval, and update guidance to allow for taxpayers that meet that minimum to submit an LCA for pre-approval prior to the end of the tax year. (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.
Internal Revenue Service The Commissioner of Internal Revenue, in coordination with DOE, should continue creating additional comparison product system technology baselines, including by implementing a process for taxpayers to request specific technology baselines, similar to the process for requesting provisional emissions rates for the 45V and 45Z credits. (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.
Internal Revenue Service The Commissioner of Internal Revenue, in coordination with DOE, should determine the feasibility, including the costs and benefits, of developing a Greenhouse gases, Regulated Emissions, and Energy use in Technologies (GREET) model for common 45Q utilization pathways, allowing an LCA process that can be submitted upon tax return filing without prior review, similar to the 45V and 45Z credits. (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 Energy The Secretary of Energy, in coordination with IRS, should adjust the 45Q credit guidance on LCAs to clarify which GREET model data are acceptable for use with a 45Q credit LCA and how and when they can be used. (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.
Internal Revenue Service The Commissioner of Internal Revenue, in coordination with DOE, should modify the IRS/DOE memorandum of understanding (MOU) to provide taxpayers, with appropriate limitations, an opportunity to modify elements of their LCAs prior to rejection, rather than having to resubmit their LCAs and restart the process. (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 Energy The Secretary of Energy, in coordination with IRS, should modify the IRS/DOE MOU to provide taxpayers, with appropriate limitations, an opportunity to modify elements of their LCA prior to rejection, rather than having to resubmit their LCAs and restart the DOE review process. (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.
See All 6 Recommendations
***
Original text here: https://www.gao.gov/products/gao-26-107711
Semiconductors: Commerce Needs Plan to Meet CHIPS for America R&D Requirements
WASHINGTON, Aug. 6 (TNSLrpt) -- The Government Accountability Office issued the following report:
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Semiconductors: Commerce Needs Plan to Meet CHIPS for America R&D Requirements
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#Fast Facts
Semiconductors (or chips) are critical in most industries. To support the economy and ensure a reliable U.S. supply, in 2021, Congress required the Commerce Department to incentivize chip development.
Our first report in this series found that Commerce had awarded billions of dollars to 40 manufacturing projects. As of July 15, 2026, it had funded 49 projects.
But Commerce's research and development ... Show Full Article WASHINGTON, Aug. 6 (TNSLrpt) -- The Government Accountability Office issued the following report: * * * Semiconductors: Commerce Needs Plan to Meet CHIPS for America R&D Requirements * #Fast Facts Semiconductors (or chips) are critical in most industries. To support the economy and ensure a reliable U.S. supply, in 2021, Congress required the Commerce Department to incentivize chip development. Our first report in this series found that Commerce had awarded billions of dollars to 40 manufacturing projects. As of July 15, 2026, it had funded 49 projects. But Commerce's research and developmentprograms have stalled. The agency canceled most efforts, as they don't align with executive priorities. To prevent the U.S. from falling behind in global competitiveness, we recommended that Commerce plan how to meet statutory R&D requirements.
Latex-gloved fingers holding a semiconductor
#Highlights
#What GAO Found
The Department of Commerce has continued to implement the semiconductor facilities and equipment incentives program, and awardees have made progress on milestones. Since July 2025, Commerce has awarded nine new projects, for a total of 49 projects across 24 companies. When setting award amounts, Commerce considered new factors as compared to prior awards, such as whether the company would provide equity in exchange for funding. Commerce also amended existing awards for 14 companies. As of April 2026, awardees had completed all required milestones by their due dates, but some milestones had fallen behind anticipated schedules. Commerce has disbursed $13.1 billion to awardees-approximately 42 percent of the total $31.5 billion in direct funding.
Commerce initially established key advanced microelectronics R&D activities but later canceled awards representing $7.8 billion of the $11 billion appropriated. The agency significantly revised its approach to align with current administration priorities but did not have a plan or timeline for fully meeting statutory requirements-specifically those related to the National Semiconductor Technology Center, National Advanced Packaging Manufacturing Program (NAPMP), and Industrial Advisory Committee. For example, Commerce canceled the center's award in 2025, but its plan to reestablish the center is not sufficiently detailed to show how it will meet relevant statutory requirements. Commerce also canceled or paused NAPMP awards and has not renewed the advisory committee charter. Without a detailed plan for reestablishing these entities in line with statute, Commerce may miss opportunities to advance U.S. semiconductor technologies, leaving the U.S. reliant on other countries.
Commerce's Changes to Advanced Microelectronics R&D Activities
#Why GAO Did This Study
Semiconductors, also called chips, are small electronic devices that are critical to nearly all industries. A recent global semiconductor shortage exposed long-term risks in the supply chain.
The William M. (Mac) Thornberry National Defense Authorization Act for Fiscal Year 2021 (as amended, the FY21 NDAA) authorized Commerce to incentivize semiconductor facilities and equipment projects and support advanced microelectronics R&D.
The FY21 NDAA also includes a provision for GAO to issue a series of reports. This second report updates GAO's December 2025 report on the status of financial assistance awards and projects funded under the semiconductor incentives program as of June 5, 2026, and assesses the status of Commerce's efforts on the advanced microelectronics R&D programs, among other objectives.
GAO analyzed Commerce documents, including project milestone and disbursement documentation. In addition, GAO reviewed requirements in the FY21 NDAA and compared Commerce's efforts to those requirements. GAO also interviewed Commerce officials.
#Recommendations
GAO is making three recommendations that Commerce develop plans and timelines for how it will move forward to ensure alignment with FY21 NDAA requirements related to (1) the National Semiconductor Technology Center, (2) NAPMP, and (3) Industrial Advisory Committee. The agency should implement these recommendations within 1 year of the date of this report. Commerce agreed with the recommendations.
#Recommendations for Executive Action
Agency Affected Recommendation Status
Department of Commerce The Secretary of Commerce should ensure that the Director of the CHIPS R&D Office develops a plan and timeline with sufficient detail to address how and when the National Semiconductor Technology Center will align with all applicable requirements in the FY21 NDAA. (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 Commerce The Secretary of Commerce should ensure that the Director of the CHIPS R&D Office fully implements the NAPMP requirements by either (a) making a timely decision to move forward with the two existing awards or (b) developing a plan and timeline for how Commerce will implement the NAPMP requirements in the FY21 NDAA if it decides not to move forward with the awards. (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 Commerce The Secretary of Commerce should ensure that the Director of the CHIPS R&D Office develops a plan and timeline describing how and when Commerce will reestablish the Industrial Advisory Committee to align with all applicable requirements in the FY21 NDAA. (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.
***
Original text here: https://www.gao.gov/products/gao-26-109121
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Semiconductors: Commerce Needs Plan to Meet CHIPS for America R&D Requirements
*
#Fast Facts
Semiconductors (or chips) are critical in most industries. To support the economy and ensure a reliable U.S. supply, in 2021, Congress required the Commerce Department to incentivize chip development.
Our first report in this series found that Commerce had awarded billions of dollars to 40 manufacturing projects. As of July 15, 2026, it had funded 49 projects.
But Commerce's research and development ... Show Full Article WASHINGTON, Aug. 6 (TNSLrpt) -- The Government Accountability Office issued the following report: * * * Semiconductors: Commerce Needs Plan to Meet CHIPS for America R&D Requirements * #Fast Facts Semiconductors (or chips) are critical in most industries. To support the economy and ensure a reliable U.S. supply, in 2021, Congress required the Commerce Department to incentivize chip development. Our first report in this series found that Commerce had awarded billions of dollars to 40 manufacturing projects. As of July 15, 2026, it had funded 49 projects. But Commerce's research and developmentprograms have stalled. The agency canceled most efforts, as they don't align with executive priorities. To prevent the U.S. from falling behind in global competitiveness, we recommended that Commerce plan how to meet statutory R&D requirements.
Latex-gloved fingers holding a semiconductor
#Highlights
#What GAO Found
The Department of Commerce has continued to implement the semiconductor facilities and equipment incentives program, and awardees have made progress on milestones. Since July 2025, Commerce has awarded nine new projects, for a total of 49 projects across 24 companies. When setting award amounts, Commerce considered new factors as compared to prior awards, such as whether the company would provide equity in exchange for funding. Commerce also amended existing awards for 14 companies. As of April 2026, awardees had completed all required milestones by their due dates, but some milestones had fallen behind anticipated schedules. Commerce has disbursed $13.1 billion to awardees-approximately 42 percent of the total $31.5 billion in direct funding.
Commerce initially established key advanced microelectronics R&D activities but later canceled awards representing $7.8 billion of the $11 billion appropriated. The agency significantly revised its approach to align with current administration priorities but did not have a plan or timeline for fully meeting statutory requirements-specifically those related to the National Semiconductor Technology Center, National Advanced Packaging Manufacturing Program (NAPMP), and Industrial Advisory Committee. For example, Commerce canceled the center's award in 2025, but its plan to reestablish the center is not sufficiently detailed to show how it will meet relevant statutory requirements. Commerce also canceled or paused NAPMP awards and has not renewed the advisory committee charter. Without a detailed plan for reestablishing these entities in line with statute, Commerce may miss opportunities to advance U.S. semiconductor technologies, leaving the U.S. reliant on other countries.
Commerce's Changes to Advanced Microelectronics R&D Activities
#Why GAO Did This Study
Semiconductors, also called chips, are small electronic devices that are critical to nearly all industries. A recent global semiconductor shortage exposed long-term risks in the supply chain.
The William M. (Mac) Thornberry National Defense Authorization Act for Fiscal Year 2021 (as amended, the FY21 NDAA) authorized Commerce to incentivize semiconductor facilities and equipment projects and support advanced microelectronics R&D.
The FY21 NDAA also includes a provision for GAO to issue a series of reports. This second report updates GAO's December 2025 report on the status of financial assistance awards and projects funded under the semiconductor incentives program as of June 5, 2026, and assesses the status of Commerce's efforts on the advanced microelectronics R&D programs, among other objectives.
GAO analyzed Commerce documents, including project milestone and disbursement documentation. In addition, GAO reviewed requirements in the FY21 NDAA and compared Commerce's efforts to those requirements. GAO also interviewed Commerce officials.
#Recommendations
GAO is making three recommendations that Commerce develop plans and timelines for how it will move forward to ensure alignment with FY21 NDAA requirements related to (1) the National Semiconductor Technology Center, (2) NAPMP, and (3) Industrial Advisory Committee. The agency should implement these recommendations within 1 year of the date of this report. Commerce agreed with the recommendations.
#Recommendations for Executive Action
Agency Affected Recommendation Status
Department of Commerce The Secretary of Commerce should ensure that the Director of the CHIPS R&D Office develops a plan and timeline with sufficient detail to address how and when the National Semiconductor Technology Center will align with all applicable requirements in the FY21 NDAA. (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 Commerce The Secretary of Commerce should ensure that the Director of the CHIPS R&D Office fully implements the NAPMP requirements by either (a) making a timely decision to move forward with the two existing awards or (b) developing a plan and timeline for how Commerce will implement the NAPMP requirements in the FY21 NDAA if it decides not to move forward with the awards. (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 Commerce The Secretary of Commerce should ensure that the Director of the CHIPS R&D Office develops a plan and timeline describing how and when Commerce will reestablish the Industrial Advisory Committee to align with all applicable requirements in the FY21 NDAA. (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.
***
Original text here: https://www.gao.gov/products/gao-26-109121