# Recent Reports

Reports News from the GAO

- Fiscal Year 2025 Budget Request: U.S. Government Accountability Office In fiscal year 2023, GAO’s work yielded $70.4 billion in financial benefits, a return of about $84 for every dollar invested in GAO. Our average return on investment for the past 6 years is $133 to $1. In 2023 we also identified 1,220 other benefits that led to improved services to the American people, strengthened public safety, and spurred improvements across the government. GAO’s High Risk Series this past year resulted in $32.9 billion in financial benefits and 468 program and operational improvements. GAO is also helping advance agencies’ efforts and related Congressional oversight to prevent, detect, and respond to fraud, waste, and abuse. For instance, in FY 2023 we estimated that the amount of unemployment insurance fraud during the COVID-19 pandemic was likely between $100 billion and $135 billion.For our fiscal year 2025 budget, GAO is requesting $916.0 million in appropriated funds and $59.8 million in offsets and supplemental appropriations. This will maintain 3,600 full-time equivalents (FTE). These resources will enable GAO to continue to meet the priority needs of the Congress including five key areas of importance to the nation and Congress:National Security Enterprise. GAO evaluates an array of national security efforts in areas such as military readiness, space programs, and the U.S. nuclear complex.	Fraud Prevention. We examine government efforts to safeguard programs from fraud by focusing agencies more on prevention.	Science and Technology. GAO’s growing portfolio of ongoing and future work includes many aspects of artificial intelligence, medical research and applications, critical minerals recovery, and quantum computing.	Cybersecurity. GAO assesses the development and execution of a comprehensive national cybersecurity strategy, the cybersecurity of 16 critical infrastructure sectors across the U.S., and the security of federal information systems.	Health Care Costs. GAO examines the sustainability and integrity of the Medicare and Medicaid programs, Veterans Affairs, DOD, and Indian Health Service health care services.Our fiscal year 2025 budget request also supports GAO’s IT modernization and space optimization efforts. We will transition processes to Cloud Services and enhance cybersecurity. This will allow GAO to grow in agility and better engage IT Modernization strategies. In addition, we will advance space optimization projects to increase leasable space in headquarters and decrease leased space in the field. We will also continue addressing a maintenance backlog at the headquarters building.BackgroundGAO’s mission is to support Congress in meeting its constitutional responsibilities and to help improve the performance and ensure the accountability of the federal government for the benefit of the American people. We provide nonpartisan, objective, professional and reliable information to Congress, federal agencies, and to the public. GAO recommends hundreds of improvements across the full breadth and scope of the federal government’s responsibilities.In fiscal year 2023 alone, GAO issued 671 products, and 1,345 new recommendations. Congress used our work extensively to inform its decisions on key fiscal year 2023 and 2024 legislation.Since fiscal year 2002, GAO’s work has resulted in over:$1.38 trillion dollars in financial benefits; and	Over 28,000 program and operational benefits that helped to change laws, improve public safety, and promote sound management throughout government.As a non-partisan, fact-based service organization, GAO is committed to providing program and technical expertise to support Congress. This includes crafting legislation; overseeing the executive branch; evaluating government programs, operations, and spending priorities; and assessing information from outside parties.For more information, contact A. Nicole Clowers at (202) 512-4400 or clowersa@gao.gov.&nbsp;
- GAO's Protocols for Legal Decisions and Opinions This document supersedes GAO-06-1064SP, Procedures and Practices for Legal Decisions and Opinions, September 2006. It contains the updated protocols governing the U.S. Government Accountability Office's (GAO) legal decisions and opinions. These protocols explain GAO's approach to rendering decisions and opinions, including how the Congress or federal agencies may request them and how GAO will develop the legal and factual record upon which they rely. Importantly, these protocols provide a consistent framework and transparent policies for issuing legal decisions and opinions. The resulting decisions and opinions, in turn, support the Congress's constitutional power of the purse and further congressional oversight.
- Performance and Accountability Report, Fiscal Year 2023 What GAO FoundPresented is GAO's Performance and Accountability Report for Fiscal Year (FY) 2023. In the spirit of the Government Performance and Results Act, this annual report informs the Congress and the American people about what we have achieved on their behalf. The financial information and the data measuring GAO's performance contained in this report are complete and reliable.This report describes GAO's performance measures, results, and accountability processes for FY 2023. In assessing our performance, we compared actual results against targets and goals that were set in our annual performance plan and performance budget, and that were developed to help carry out our strategic plan. An overview of our annual measures and targets for 2023 is available here, along with links to a complete set of our strategic planning and performance and accountability reports.This report includes a performance and financial snapshot for the American taxpayer for FY 2023, a letter from the Comptroller General, and five parts as follows:Part I: Management's Discussion and Analysis. This section includes a statement attesting to the completeness and reliability of the performance and financial data in this report and the effectiveness of our internal control over financial reporting.It includes a summary of our mission, organizational structure, strategies we use to achieve our goals, and processes for measuring our performance. In addition, it discusses our agency-wide performance results and use of resources in FY 2023. It also includes information on management challenges, external factors that affect our performance, and future challenges and priorities.Part II: Performance Information. This section includes details on our performance results by strategic goal in FY 2023 and our targets for FY 2024.Part III: Financial Information. This section includes details on our finances in FY 2023, including a letter from our Chief Financial Officer, audited financial statements and notes, and the reports from our external auditor and Audit Advisory Committee. This section also includes an explanation of the information each of our financial statements conveys.Part IV: Inspector General's (IG) View of GAO's Management Challenges. This section includes our IG’s perspective of our agency’s management challenges.Part V: Appendixes. This section provides the report’s abbreviations and describes how we ensure the completeness and reliability of the data for each of our performance measures.Why GAO Did This StudyAs a legislative branch agency, GAO is exempt from many laws that apply to executive branch agencies. However, we generally hold ourselves to the spirit of many such laws, including the Government Performance and Results Act and the Federal Managers' Financial Integrity Act. Accordingly, this FY 2023 PAR provides information on the work of GAO that we consider comparable to that reported by executive branch agencies that choose to prepare annual Performance and Accountability Reports in lieu of Agency Financial Reports.For more information, contact Timothy Bowling at 202-512-6100 or BowlingT@gao.gov.
- GAO: Evolving and Innovating                to Meet Congressional Needs What GAO FoundFor the last 5 years, GAO’s work yielded an average of $145 in financial benefits for every $1 invested in it. Over the past decade, GAO has delivered an annual average of about $81 billion in financial benefits. In addition, GAO regularly delivers over 1,200 other benefits annually that improve services to the American people, strengthen public safety, and make government work better. GAO’s work is in high demand: each year approximately 90 percent of standing committees submit hundreds of requests for studies, and legislation and committee reports require hundreds more.GAO accomplishes these results by:Why GAO Did This StudyGAO is a force multiplier to help Congress meet its constitutional responsibilities. Through its oversight, GAO improves the performance and accountability of the federal government for the American people. GAO’s work spans the full reach of the federal government, including both domestic and international activities and mandatory and discretionary spending.GAO has continuously evolved to meet the needs of Congress. From its initial focus on financial management matters, GAO has evolved into a multi-disciplinary professional services organization. Located in the legislative branch, GAO is an independent agency that provides Congress with objective, nonpartisan, and evidence-based information, analysis, and recommendations. As Congress’s oversight responsibilities have evolved, GAO has actively modernized its work products and services to benefit its congressional clients and the American people.This testimony describes how GAO’s impactful products, wide-ranging services, and multi-disciplinary workforce help the government save money and be more efficient and effective.For more information, contact A. Nicole Clowers at (202) 512-4400 or clowersa@gao.gov.
- International Peer Review of the Performance and Financial Audit Practices of the United States Government Accountability Office An international peer review team with representatives from the supreme audit institutions of Norway (review lead), Canada, New Zealand, and Sweden reviewed GAO's quality assurance system for managing its performance and financial audit practices in calendar year ending December 31, 2022. The resulting peer review rating of pass—the highest rating—confirms that GAO's quality assurance system is suitably designed and operating effectively. The peer review team also cited six good practices of GAO, from which other supreme audit institutions could benefit. Among the good practices the peer review team cited were GAO's workforce planning efforts and use of technical subject matter and methodological experts.
- GAOverview: Fraudnet Activity Report for Fiscal Year 2022 Why This MattersFraudNet’s primary mission is to facilitate the reporting of complaints of fraud, waste, abuse, or mismanagement of federal funds. It also supports GAO audits and investigations. This product provides a public report of FraudNet’s activities for fiscal year 2022.FraudNet Processed 10,371 Complaints in Fiscal Year 2022The public, including government employees and contractors, submitted 10,371 complaints in fiscal year 2022. As shown in the figure below, the number of complaints FraudNet processed in fiscal year 2022 was substantially greater than each of the previous 2 fiscal years. Of the total complaints received in fiscal year 2022, FraudNet referred 1,239 complaints to other agencies, including the Department of Justice.FraudNet’s Investigative Research Analysts reviewed every complaint received and evaluated it for merit and timeliness. The complaints included government subsidy fraud, ethics/conflict of interest/misconduct, and contractor/grantee fraud. More than half of the complaints received in fiscal year 2022 resulted from social media campaigns wherein complainants submitted form letters alleging the same fraud. In instances of repeated complaints, such as the form letters, FraudNet submitted a single referral to the relevant agency for action.FraudNet makes many referrals to federal Offices of Inspector General. However, depending on the nature of the complaint, FraudNet may make referrals to other federal agencies, as well as state and local entities. Upon receipt of a referral, the receiving agency determines how they will address the complaint.FraudNet Analysts Provided Research Support to GAO Audits and InvestigationsFraudNet analysts supported approximately 40 requests from GAO teams conducting audits and investigations in fiscal year 2022. These requests involved analysts researching individuals and businesses in investigative databases. For example, FraudNet conducted research on registered lobbyists to inform GAO’s mandated annual review of compliance with the Lobbying Disclosure Act of 1995.FraudNet’s Accessibility has Expanded Since Its 1979 CreationGAO established the FraudNet hotline in 1979 as a means for U.S. taxpayers to directly report to GAO information concerning alleged misuse of government funds. &nbsp;In its first 9 years, the hotline received more than 94,000 calls. Over the years, FraudNet expanded its accessibility by incorporating email and the internet as a means for the public to report possible instances of fraud, waste, abuse and mismanagement.Report Fraud, Waste, and Abuse, and MismanagementAnyone can contact FraudNet’s hotline to report suspected fraud, waste, abuse, or mismanagement of federal funds. The website is the preferred reporting method:Website: gao.gov/fraudnetEmail: fraud@gao.govTelephone: 1-800-424-5454GAO does not independently investigate complaints at the request of the individual(s) who reported them. FraudNet documents all complaints received and makes them available to any ongoing or future GAO work. As appropriate, FraudNet refers allegations to the relevant external agency for consideration of further action.For more information, contact Howard Arp at (202) 512-5222 or ArpJ@gao.gov.
- Fiscal Year 2024 Budget Request: U.S. Government Accountability Office GAO continued to demonstrate its value in fiscal year (FY) 2022. GAO’s work yielded $55.6 billion in financial benefits, a return of about $74 for every dollar invested in GAO. Over the past five years, on average, GAO has returned $145 for every dollar appropriated to us. In FY 2022, GAO also delivered 1,260 program and operational benefits that led to improved services to the American people, strengthened public safety, and spurred program and operational improvements across the government. Congress also continues to use GAO’s work to inform its legislative decisions. For example, the National Defense Authorization Act for 2023 contained more than 20 actions based on GAO work and the Consolidated Appropriations Act for FY 2023 included 40 directives that would spur agency action on GAO’s recommendations.GAO’s FY 2024 budget request reflects the continued demand for GAO services. In addition to the hundreds of requests from committee leadership for GAO studies we receive each year, Congress directs us to conduct hundreds of studies in legislation and related committee reports. For example, Congress directed us to provide oversight of the federal assistance provided to Ukraine and Inflation Reduction Act spending, which will require dozens and dozens of audits. Congressionally mandated studies reflect the broadest representation of congressional demand for and interest in GAO work. Completing these mandated studies are our highest priority. They can also account for significant staff resources.GAO Mandated Studies from Selected Recent Public LawsPublic Law			Number of Mandates			Estimated FTE		P.L 117-263&nbsp; &nbsp;James M. Inhofe National Defense Authorization Act for Fiscal Year 2023			158			312		P.L 117-328&nbsp; &nbsp;Consolidated Appropriations Act, 2023			97			191		P.L. 117-103&nbsp; Consolidated Appropriations Act, 2022			58			114		P.L. 117-167&nbsp; CHIPS Act of 2022			10			20		P.L. 117-58&nbsp; &nbsp; Infrastructure Investment and Jobs Act			35			69		Total			358			706		Source: GAO | GAO-23-900493Note: These numbers reflect mandates in statute and in related committee reports. Estimated FTE is for staff to complete work and does not include overhead or other costs.GAO’s FY 2024 budget requests $859.7 million in appropriated funds and uses $93.8 million in offsets and supplemental appropriations. &nbsp;This request would enable GAO to modestly increase its staffing levels to 3,675 full-time equivalents to meet the demand for GAO services and ensure GAO employees have access to modern information technology tools and to a safe and secure work place. &nbsp;As outlined in the budget request, GAO plans to maximize its science and technology reporting capabilities to report on transformative technologies like artificial intelligence and blockchain, given the policy implications of these advances on government decision-making. GAO will also prioritize our reporting on government-wide cybersecurity capabilities; and continued evaluations of healthcare spending, military readiness, and defense weapons systems development.BackgroundGAO’s mission is to support Congress in meeting its constitutional responsibilities and to help improve government performance. &nbsp;Since 2002, GAO’s work has resulted in about $1.31 trillion in financial benefits and over 27,000 program and operational benefits. Congress relies on GAO’s nonpartisan, objective, and high-quality work to help inform congressional deliberations as well as oversight of the executive branch. GAO’s work spans the full breadth and scope of the federal government’s responsibilities.In fiscal year 2022, GAO issued over 500 reports with 1,255 new recommendations and over 450 legal opinions, and handled about 1,600 bid protests. GAO was asked to conduct work for the Chairs or Ranking Members for over 90 percent of all standing committees. GAO testified 72 times before 43 separate committees or subcommittees on topics such as DOD and VA suicide prevention efforts, NASA’s moon landing plans, and the Biodefense National Strategy.For more information, contact A. Nicole Clowers at (202) 512-4400 or clowersa@gao.gov.
- Fiscal Year 2024 Budget Request: U.S. Government Accountability Office GAO continued to demonstrate its value in fiscal year (FY) 2022. GAO’s work yielded $55.6 billion in financial benefits, a return of about $74 for every dollar invested in GAO. Over the past five years, on average, GAO has returned $145 for every dollar appropriated to us. In FY 2022, GAO also delivered 1,260 program and operational benefits that led to improved services to the American people, strengthened public safety, and spurred program and operational improvements across the government. Congress also continues to use GAO’s work to inform its legislative decisions. For example, the National Defense Authorization Act for 2023 contained more than 20 actions based on GAO work and the Consolidated Appropriations Act for FY 2023 included 40 directives that would spur agency action on GAO’s recommendations.GAO’s FY 2024 budget request reflects the continued demand for GAO services. In addition to the hundreds of requests from committee leadership for GAO studies we receive each year, Congress directs us to conduct hundreds of studies in legislation and related committee reports. For example, Congress directed us to provide oversight of the federal assistance provided to Ukraine and Inflation Reduction Act spending, which will require dozens and dozens of audits. Congressionally mandated studies reflect the broadest representation of congressional demand for and interest in GAO work. Completing these mandated studies are our highest priority. They can also account for significant staff resources.GAO Mandated Studies from Selected Recent Public LawsPublic Law			&nbsp;			Number of Mandates			Estimated FTE		P.L 117-263			James M. Inhofe National Defense Authorization Act for Fiscal Year 2023			158			312		P.L 117-328			Consolidated Appropriations Act, 2023			97			191		P.L. 117-103			Consolidated Appropriations Act, 2022			58			114		P.L. 117-167			CHIPS Act of 2022			10			20		P.L. 117-58			Infrastructure Investment and Jobs Act			35			69		Total			&nbsp;			358			706		Source: GAO | GAO-23-900494Note: These numbers reflect mandates in statute and in related committee reports. Estimated FTE is for staff to complete work and does not include overhead or other costs.GAO’s FY 2024 budget requests $859.7 million in appropriated funds and uses $93.8 million in offsets and supplemental appropriations. This request would enable GAO to modestly increase its staffing levels to 3,675 full-time equivalents to meet the demand for GAO services and ensure GAO employees have access to modern information technology tools and to a safe and secure work place. As outlined in the budget request, GAO plans to maximize its science and technology reporting capabilities to report on transformative technologies like artificial intelligence and blockchain, given the policy implications of these advances on government decision-making. GAO will also prioritize our reporting on government-wide cybersecurity capabilities; and continued evaluations of healthcare spending, military readiness, and defense weapons systems development.BackgroundGAO’s mission is to support Congress in meeting its constitutional responsibilities and to help improve government performance. Since 2002, GAO’s work has resulted in about $1.31 trillion in financial benefits and over 27,000 program and operational benefits. Congress relies on GAO’s nonpartisan, objective, and high-quality work to help inform congressional deliberations as well as oversight of the executive branch. GAO’s work spans the full breadth and scope of the federal government’s responsibilities.In fiscal year 2022, GAO issued over 500 reports with 1,255 new recommendations and over 450 legal opinions, and handled about 1,600 bid protests. GAO was asked to conduct work for the Chairs or Ranking Members for over 90 percent of all standing committees. GAO testified 72 times before 43 separate committees or subcommittees on topics such as DOD and VA suicide prevention efforts, NASA’s moon landing plans, and the Biodefense National Strategy.This testimony describes GAO’s FY 2024 budget request and how the request will further GAO’s mission and results.For more information, contact A. Nicole Clowers at (202) 512-4400 or clowersa@gao.gov.
- Performance and Accountability Report, Fiscal Year 2022 What GAO FoundPresented is GAO's Performance and Accountability Report for fiscal year 2022. In the spirit of the Government Performance and Results Act, this annual report informs the Congress and the American people about what we have achieved on their behalf. The financial information and the data measuring GAO's performance contained in this report are complete and reliable.This report describes GAO's performance measures, results, and accountability processes for fiscal year 2022. In assessing our performance, we compared actual results against targets and goals that were set in our annual performance plan and performance budget, and that were developed to help carry out our strategic plan. An overview of our annual measures and targets for 2022 is available here, along with links to a complete set of our strategic planning and performance and accountability reports.This report includes A Fiscal Year 2022 Performance and Financial Snapshot for the America Taxpayer, a letter from the Comptroller General, and five parts as follows:A Fiscal Year 2022 Performance and Financial Snapshot for the American Taxpayer. This section provides an overview of GAO's performance and financial information for FY 2022 and outlines GAO's near-term, future work, and agency priorities.A letter from the Comptroller General. The letter highlights some of GAO's key accomplishments for FY 2022.Part I: Management's Discussion and Analysis. This section includes a statement attesting to the completeness and reliability of the performance and financial data in this report and the effectiveness of our internal control over financial reporting. It also includes a summary of our mission, organizational structure, strategies we use to achieve our goals, and process for measuring our performance. In addition, it discusses our agency-wide performance results and use of resources in fiscal year 2022. It also includes information on management challenges, external factors that affect our performance, and future challenges and priorities.Part II: Performance Information. This section includes details on our performance results by strategic goal in fiscal year 2022 and our targets for fiscal year 2023.Part III: Financial Information. This section includes details on our finances in fiscal year 2022, including a letter from our Chief Financial Officer, audited financial statements and notes, and the reports from our external auditor and Audit Advisory Committee. This section also includes an explanation of the information each of our financial statements conveys.Part IV: Inspector General's View of GAO's Management Challenges. This section includes our Inspector General's perspective of our agency's management challenges.Part V: Appendixes. This section provides the report's abbreviations and describes how we ensure the completeness and reliability of the data for each of our performance measures.Why GAO Did This StudyAs a legislative branch agency, GAO is exempt from many laws that apply to executive branch agencies. However, we generally hold ourselves to the spirit of many such laws, including the Government Performance and Results Act and the Federal Managers' Financial Integrity Act. Accordingly, this performance and accountability report for fiscal year 2022 provides information on the work of GAO that we consider comparable to that reported by executive branch agencies that choose to prepare annual Performance and Accountability Reports in lieu of Agency Financial Reports.For more information, contact Timothy Bowling at 202-512-6100 or BowlingT@gao.gov.
- Science, Technology Assessment, and Analytics at GAO: September 2022 Update STAA by the NumbersSTAA's interdisciplinary STEM expertise provides Congress with timely and relevant analysis of complex science &amp; technology (S&amp;T) issues. Since the team's founding in 2019 it has...Issued 46 foresight-oriented assessments and short-form explainers on S&amp;T issues	Testified 10 times on S&amp;T issues and provided S&amp;T support for 25 other GAO S&amp;T-related testimonies	Issued 28 audit reports with 147 recommendations, 36 of which agencies have implemented	Provided engineering sciences insight for 78 GAO reports	Worked with 23 Congressional committees	Leveraged expertise of 280 leading experts in 19 of our technology assessments	Collaborated on 2 jointly-issued reports with the National Academy of Medicine, with another in progress	Spoke at more than 420 external events	Grew staff from 49 people in fiscal year 2019 to 129 people in July 2022	Staff collectively hold 100 advanced STEM-related degrees, including 32 PhDs as of July 2022.	STAA Key MilestonesPre-2019: GAO issued technology assessments for nearly two decades.	2019: STAA established and began to expand. First joint report issued with the National Academy of Medicine. First STAA testimony on S&amp;T issues. Innovation Lab founded.	2020: First Polaris Council annual meeting. First joint S&amp;T report with another GAO team. Innovation Lab staffed.	2021: Artificial Intelligence Accountability Framework issued. Team reaches 116 staff.	2022: Improper Payment Integrity Simulator deployed. Team expects to reach 149 staff by September 2022.	2023: Continue collaboration with the Organisation for Economic Co-operation and Development to support technology assessment. Team expects to reach 165 staff.STAA's PlansLooking to fiscal year 2023, we will focus on a number of S&amp;T issues that will impact our nation. Forthcoming work includes emerging infectious diseases; artificial intelligence applications; nutritional science and equity; energy, environment, and transportation; U.S. manufacturing and supply chain; national research policy, security, and evaluations; and national and homeland security S&amp;T capabilities.We will also continue to provide innovative ways to more efficiently and effectively communicate with Congress and the federal S&amp;T community through just-in-time technical consultations and externally focused writing or speaking events.For more information, contact Timothy Persons at personst@gao.gov and John Neumann at neumannj@gao.gov.
- Fiscal Year 2023 Budget Request: U.S. Government Accountability Office GAO ResultsFor over a century, GAO has been committed to providing nonpartisan, professional and objective program and technical expertise to support Congress in overseeing the executive branch; evaluating government programs, operations and spending priorities; and assessing information from outside parties.Since 2002, GAO’s work has resulted in about $1.26 trillion in financial benefits. Our work has helped change laws, improve public safety and other services, and promote better management throughout the government. Our average return on investment for the past five years is $158 to $1. We have also identified on average over 1,300 program and operational benefits that produced a more effective and efficient government each year during the same time period.GAO FY 2023 Request and PrioritiesGAO requests $810.3 million for FY 2023, an increase of $91.1 million (12.7 percent) over the enacted FY 2022 level. GAO also requests the use of $61.0 million in offsets and supplemental appropriations. With this budget request, we are planning to achieve and maintain 3,500 full-time equivalents (FTEs) in FY 2023.The request for $810.3 in appropriated funds includes $25 million in no-year funds to help meet the congressional directives and requests for oversight of federal infrastructure spending included in the Infrastructure Investment and Jobs Act.Overall, the resources extended to GAO in the FY 2023 budget request will enable GAO to continue to increase our capabilities to review the opportunities and challenges associated with rapidly evolving science and technology issues; complex and growing cyber security developments, increasingly complex national security issues and the re-emergence of long-term, strategic competition; and rising health care costs.The FY 2023 budget request also prioritizes GAO’s multi-year effort to ensure we have the 21st century tools and technologies needed to support our workforce and achieve our mission, including enhanced cloud data management and storage solutions, and IT security upgrades to combat the ever-growing cybersecurity threats toward U.S. assets. Lastly, this request continues support for long deferred infrastructure maintenance needs as our workforce returns to the workplace.GAO FY 2021 Key ResultsGAO documented $66.2 billion in financial benefits and over 1,200 in program and operational benefits in FY 2021. GAO issued 578 reports and more than 500 legal decisions, and made 1,602 recommendations to improve government operations. GAO also testified at least once before 45 separate committees or subcommittees on a range of issues.The Congress continues to use GAO’s work to inform its legislative decisions. For example, recently enacted legislation, such as the National Defense Authorization Act for FY 2022, Consolidated Appropriations Act for FY 2021, and Infrastructure Investment and Jobs Act included more than 50 directives for agencies to implement our recommendations or take actions based on recommendations or findings. Most recently, the Consolidated Appropriations Act for FY 2022 included over 25 directives that would spur agency action on GAO’s recommendations.For more information, contact Bill Anderson at (202) 512-2908 or andersonwl@gao.gov.
- Fiscal Year 2023 Performance Plan This report presents the Government Accountability Office's (GAO) Performance Plan for Fiscal Year 2023. In the spirit of the Government Performance and Results Act, this annual plan informs the Congress and the American people about what we expect to accomplish on their behalf in the coming fiscal year. It sets forth our plan to make progress toward achieving our strategic goals for serving the Congress and the American people. This framework not only shows the relationship between our strategic goals and strategic objectives, but also show major themes that could potentially affect our work.
- Fiscal Year 2023 Budget Request: U.S. Government Accountability Office GAO ResultsFor over a century, GAO has been committed to providing nonpartisan, professional and objective program and technical expertise to support Congress in overseeing the executive branch; evaluating government programs, operations and spending priorities; and assessing information from outside parties.Since 2002, GAO’s work has resulted in about $1.26 trillion in financial benefits. Our work has helped change laws, improve public safety and other services, and promote better management throughout the government. Our average return on investment for the past five years is $158 to $1. We have also identified on average over 1,300 program and operational benefits that produced a more effective and efficient government each year during the same time period.GAO FY 2023 Request and PrioritiesGAO requests $810.3 million for FY 2023, an increase of $91.1 million (12.7 percent) over the enacted FY 2022 level. GAO also requests the use of $61.0 million in offsets and supplemental appropriations. With this budget request, we are planning to achieve and maintain 3,500 full-time equivalents (FTEs) in FY 2023.The request for $810.3 in appropriated funds includes $25 million in no-year funds to help meet the congressional directives and requests for oversight of federal infrastructure spending included in the Infrastructure Investment and Jobs Act.Overall, the resources extended to GAO in the FY 2023 budget request will enable GAO to continue to increase our capabilities to review the opportunities and challenges associated with rapidly evolving science and technology issues; complex and growing cyber security developments, increasingly complex national security issues and the re-emergence of long-term, strategic competition; and rising health care costs.The FY 2023 budget request also prioritizes GAO’s multi-year effort to ensure we have the 21st century tools and technologies needed to support our workforce and achieve our mission, including enhanced cloud data management and storage solutions, and IT security upgrades to combat the ever-growing cybersecurity threats toward U.S. assets. Lastly, this request continues support for long deferred infrastructure maintenance needs as our workforce returns to the workplace.GAO FY 2021 Key ResultsGAO documented $66.2 billion in financial benefits and over 1,200 in program and operational benefits in FY 2021. GAO issued 578 reports and more than 500 legal decisions, and made 1,602 recommendations to improve government operations. GAO also testified at least once before 45 separate committees or subcommittees on a range of issues.The Congress continues to use GAO’s work to inform its legislative decisions. For example, recently enacted legislation, such as the National Defense Authorization Act for FY 2022, Consolidated Appropriations Act for FY 2021, and Infrastructure Investment and Jobs Act included more than 50 directives for agencies to implement our recommendations or take actions based on recommendations or findings. Most recently, the Consolidated Appropriations Act for FY 2022 included over 25 directives that would spur agency action on GAO’s recommendations.For more information, contact Bill Anderson at (202) 512-2908 or andersonwl@gao.gov.
- GAO 2022-2027 Strategic Plan: Key Efforts The plan's Key Efforts detail our near-term priorities to provide the Congress with timely and fact-based analysis of the most important issues facing the nation.For more information, contact Stephen Sanford at (202) 512-4707&nbsp;or spel@gao.gov.
- GAO 2022-2027 Strategic Plan: Goals and Objectives for Serving Congress and the Nation GAO's Strategic Plan Goals and Objectives form the foundation of the agency's strategic plan and lay out our long-term strategies to accomplish our goals.For more information, contact Stephen Sanford at (202) 512-4707&nbsp;or spel@gao.gov.
- Trends Affecting Government and Society Trends Affecting Government and Society provide the strategic context for GAO's Strategic Plan highlighting 12 trends with likely effects on government and society.For more information, contact Stephen Sanford at (202) 512-4707&nbsp;or spel@gao.gov.
- High-Risk Series: Key Practices to Successfully Address High-Risk Areas and Remove Them from the List What GAO FoundCongressional attention, Office of Management and Budget (OMB) engagement, and federal agencies' sustained leadership, planning, and execution are key practices for successfully addressing high-risk areas. Such practices have contributed to hundreds of billions of dollars saved since the High-Risk List was established. Further progress to narrow or remove the 37 areas remaining on GAO's High-Risk List can contribute to saving additional billions of dollars, improving services to the public, and enhancing trust in government.Key Practices for High-Risk Progress and Selected Benefits AchievedLeadership commitment to initiate and sustain progress. For example:To facilitate terrorism information sharing after the 9/11 terrorist acts, legislation was enacted that required the President to establish an Information Sharing Environment (ISE). Through ISE, agency leaders established policies, procedures, and technologies that strengthened the sharing of terrorism-related information among federal, state, local, tribal, international, and private-sector partners. These actions put our country in a better position to protect against terrorist threats and contributed to nearly $531 million in savings and removal of this area in 2017.	To address federal excess and underutilized properties, Congress passed and the President signed two reform bills and OMB developed a strategic framework to guide agencies' real property management. Such efforts resulted in decreased lease costs, leading to a narrowing in scope of this high-risk area in 2011 and 2021. Benefits include nearly $3.6 billion in savings and estimated additional savings of $4.7 billion in lease cost avoidances through 2023.Capacity (i.e., skilled staff, adequate funding, internal controls, technology, and management and organization infrastructure) to resolve key risks. For example:To address turmoil in the savings and loan industry in the late 1980s and early 1990s, Congress created the Resolution Trust Corporation (RTC) in 1989 to resolve failed thrifts and dispose of their assets. Subsequently, Congress provided RTC with additional funding; mandated management reforms; and established an interagency transition task force to facilitate the transfer of RTC's workload, personnel, and operations to the Federal Deposit Insurance Corporation. With adequate capacity and management improvements, RTC substantially completed its mission and was removed from the list in 1995.An action plan to define the root causes and solutions and provide an approach for substantially completing corrective measures. For example:To address interagency contracting abuses, OMB established a working group that addressed root causes GAO had identified—unclear roles and responsibilities for interagency contract managers and government customers, weak internal controls, and inadequate training for acquisition personnel. Congress also required management controls and set agency reporting requirements. These actions, among others, contributed to nearly $5 billion in savings and the area's 2013 removal.&nbsp;	To address contract and project management problems at the Department of Energy (DOE), OMB directed DOE officials to develop a corrective action plan and performance measures for the National Nuclear Security Administration and Office of Environmental Management. DOE actions have led to nearly $14.5 billion in benefits, strengthened oversight, and resulted in narrowing the scope of this area in 2009 and 2013.Monitoring to help agency leaders track and independently validate effectiveness and sustainability of corrective measures. For example:To mitigate Department of Defense (DOD) supply chain management issues, Congress established statutory requirements for DOD to submit comprehensive plans for improved monitoring of asset visibility. DOD leaders subsequently developed detailed corrective action plans and a process for monitoring progress. These actions contributed to nearly $3.7 billion in savings from fiscal years 2006 through 2019 and the area’s removal in 2019.Demonstrated progress in implementing corrective measures that address the root causes of high-risk areas. For example:To better manage its excess infrastructure, DOD reduced its support infrastructure footprint and use of leases, improved its use of installation agreements, and implemented a set of key actions and outcomes. As a result, in fiscal year 2016, DOD accounted for 68 percent of governmentwide office and warehouse space reductions and 75 percent of other property reductions. GAO removed this area in 2021.	To resolve funding challenges facing the Bank Insurance Fund (a precursor to the Deposit Insurance Fund), Congress took action to rebuild the Fund and reform corporate governance, regulatory, and accounting practices. As a result, the Federal Deposit Insurance Corporation rebuilt the Fund’s reserves and addressed risky banking activities that contributed to record numbers of bank failures and insurance losses during the late 1980s and early 1990s. The Fund’s balance became positive in 1993 and it was fully capitalized by May 1995. GAO removed this area in 1995. Since that time, the Deposit Insurance Fund has protected insured depositors, including those at the nearly 500 banks that failed as a result of the 2007-2009 financial crisis.As shown below, most high-risk areas (nearly 52 percent) have either been removed from the list or narrowed in scope. Many others have shown significant progress in other ways, having met or partially met all five criteria for removal.Status of All Areas on GAO’s High-Risk List, 1990–2021Note: Some high-risk areas were narrowed in scope more than once and may have been removed after they were narrowed. They are only counted once. Significant progress means the high-risk areas were rated as met or partially met on all criteria in our 2021 High-Risk report (GAO-21-119SP). Some areas were not rated because they were very recently added to the list, primarily involve congressional actions rather than agency actions, or were consolidated with other high-risk areas.Why GAO Did This StudyThis report discusses key practices for successfully addressing federal programs and operations vulnerable to waste, fraud, abuse, or mismanagement, or in need of transformation. Since the inception of GAO's High-Risk List in 1990, GAO has removed more than 40 percent of the areas on the list in response to demonstrated progress.Five practices, which align with GAO's criteria for removal from the list, have led to this progress and contributed to billions of dollars in savings. Federal financial benefits due to progress in addressing high-risk areas during the past 16 years (fiscal years 2006 through 2021) totaled more than $626 billion.This report explains the relationship between the key practices and significant improvements to reduce risks. The examples of progress in this report can serve as a guide for federal action to successfully address areas that remain on the High-Risk List.GAO reviewed prior high-risk reports to determine criteria and actions that contributed to the removal, narrowing, or sustained progress for selected highrisk areas. GAO also interviewed former and current agency officials to obtain their views on practices that resulted in progress on high-risk areas and corresponding achievement of related benefits.For more information, contact Michelle Sager at (202) 512-6806 or sagerm@gao.gov.
- Performance and Accountability Report Fiscal Year 2021 What GAO FoundPresented is GAO's Performance and Accountability Report for fiscal year 2021. In the spirit of the Government Performance and Results Act, this annual report informs the Congress and the American people about what we have achieved on their behalf. The financial information and the data measuring GAO's performance contained in this report are complete and reliable.This report describes GAO's performance measures, results, and accountability processes for fiscal year 2021. In assessing our performance, we compared actual results against targets and goals that were set in our annual performance plan and performance budget and were developed to help carry out our strategic plan. An overview of our annual measures and targets for 2021 is available here, along with links to a complete set of our strategic planning and performance and accountability reports.This report includes A Fiscal Year 2021 Performance and Financial Snapshot for the American Taxpayer, an introduction, four parts, and supplementary appendixes as follows:A Fiscal Year 2021 Performance and Financial Snapshot for the American TaxpayerThis section provides an overview of GAO's performance and financial information for fiscal year 2021 and outlines GAO's near-term and future work priorities.IntroductionThis section includes the letter from the Comptroller General and a statement attesting to the completeness and reliability of the performance and financial data in this report and the effectiveness of our internal control over financial reporting. This section also includes a summary discussion of our mission, strategic planning process, and organizational structure, strategies we use to achieve our goals, and process for assessing our performance.Management's Discussion and AnalysisThis section discusses our agency-wide performance results and use of resources in fiscal year 2021. It also includes, among other things, information on our internal controls and the management challenges and external factors that affect our performance.Performance InformationThis section includes details on our performance results by strategic goal in fiscal year 2021 and the targets we are aiming for in fiscal year 2022.Financial InformationThis section includes details on our finances in fiscal year 2021, including a letter from our Chief Financial Officer, audited financial statements and notes, and the reports from our external auditor and Audit Advisory Committee. This section also includes an explanation of the information each of our financial statements conveys.Inspector General's View of GAO's Management ChallengesThis section includes our Inspector General's perspective on our agency's management challenges.AppendixesThis section provides the report's abbreviations and describes how we ensure the completeness and reliability of the data for each of our performance measures.For more information, contact Timothy Bowling (202) 512-6100 or bowlingt@gao.gov.
- GAO: A Century of Strategic Evolution to Meet Congressional Needs GAO’s Evolution of Expertise and ServicesOver the last century, GAO has strategically adapted its services and products—all with an eye towards informing congressional decision-making and improving government operations through nonpartisan and fact-based work.GAO continues to evolve to meet the needs of Congress. From establishing a team to serve as the lead for its science and technology work, to growing its cybersecurity expertise, to developing quick-read products, GAO strives to anticipate or respond to changing congressional needs and emerging issues. &nbsp;For example, one of GAO’s newest products, the “Science and Technology Spotlight,” explains emerging science and technology with its associated opportunities and challenges, and relevant policy considerations.GAO’s unique mission and structure, diverse and talented workforce, and external network makes it well-positioned to continue to support Congress into the future. The agency’s highly-skilled workforce and well-developed professional network that spans the globe enable GAO to anticipate emerging issues, challenges, and opportunities and craft strategic plans for serving the Congress and the country.GAO’s History and ImpactThe Budget and Accounting Act of 1921 established GAO as an independent agency to investigate how federal dollars are spent. &nbsp;Early in GAO’s history, it conducted reviews of federal payments and focused on conducting financial reviews.By the 1970s, the size, scope, and complexity of the federal government had expanded, and congressional interest in whether government programs were meeting their objectives was growing. Consequently, GAO shifted its efforts to evaluating the efficiency and effectiveness of federal programs. In 2004, GAO changed its name from the General Accounting Office to the Government Accountability Office to better reflect this expanded role.Today, GAO’s work spans all federal programs and spending—from agriculture to space programs, banking regulation to public health, and cybersecurity to international aid. We also do financial audits of the US government and assessments of its fiscal outlook.The impact of this work is significant: since 2005, GAO’s findings and recommendations have resulted in $1 trillion in financial benefits and more than 21,000 operational benefits for the U.S. government. Over the past 5 years, GAO’s average return on investment is $165 for every $1 invested in GAO.In this testimony, GAO describes the wide range of services it provides to Congress, how these services have evolved to meet congressional needs, and how it is positioned to meet future needs and challenges.For more information, contact A. Nicole Clowers at (202) 512-4400 or clowersa@gao.gov.
- Fiscal Year 2022 Performance Plan This report presents the Government Accountability Office's (GAO) Performance Plan for Fiscal Year 2022. In the spirit of the Government Performance and Results Act, this annual plan informs the Congress and the American people about what we expect to accomplish on their behalf in the coming fiscal year. It sets forth our plan to make progress toward achieving our strategic goals for serving the Congress and the American people. This framework not only shows the relationship between our strategic goals and strategic objectives, but also show major themes that could potentially affect our work.
- Fiscal Year 2022 Budget Request: U.S. Government Accountability Office In fiscal year (FY) 2020, GAO's work yielded $77.6 billion in financial benefits, a return of about $114 for every dollar invested in GAO. We also identified 1,332 other benefits that led to improved services to the American people, strengthened public safety, and spurred program and operational improvements across the government. In March 2021, GAO reported on 36 areas designated as high risk due to their vulnerabilities to fraud, waste, abuse, and mismanagement or because they face economy, efficiency, or effectiveness challenges. In FY 2020 GAO's High Risk Series products resulted in 168 reports, 26 testimonies, $54.2 billion in financial benefits, and 606 other benefits.In this year of GAO's centennial, GAO's FY 2022 budget request seeks to lay the foundation for the next 100 years to help Congress improve the performance of government, ensure transparency, and save taxpayer dollars. GAO's fiscal year (FY) 2022 budget requests $744.3 million in appropriated funds and uses $50.0 million in offsets and supplemental appropriations. These resources will support 3,400 full-time equivalents (FTEs). We will continue our hiring focus on boosting our Science and Technology and appropriations law capacity. GAO will also maintain entry-level and intern positions to address succession planning and to fill other skill gaps. These efforts will help ensure that GAO recruits and retains a talented and diverse workforce to meet the priority needs of the Congress.In FY 2022, we will continue to support Congressional oversight across the wide array of government programs and operations. In particular, our science and technology (S&amp;T) experts will continue to expand our focus on rapidly evolving (S&amp;T) issues. Hallmarks of GAO's (S&amp;T) work include: (1) conducting technology assessments at the request of the Congress; (2) providing technical assistance to Congress on science and technology matters; (3) continuing the development and use of technical guides to assess major federal acquisitions and technology programs in areas such as technology readiness, cost estimating, and schedule planning; and (4) supporting Congressional oversight of federal science programs.With our requested funding, GAO will also bolster capacity to review the challenges of complex and growing cyber security developments. In addition, GAO will continue robust analyses of factors behind rising health care costs, including costs associated with the ongoing COVID-19 Pandemic.Internally, the funding requested will make possible priority investments in our information technology that include the ability to execute transformative plans to protect data and systems. In FY 2022 GAO will continue to implement efforts to increase our flexibility to evolve IT services as our mission needs change, strengthen information security, increase IT agility, and maintain compliance. We will increase speed and scalability to deliver capabilities and services to the agency.This request will also help address building infrastructure, security requirements, as well as tackle long deferred maintenance, including installing equipment to help protect occupants from dangerous bacteria, viruses, and mold. As reported in our FY 2020 financial statements, GAO's backlog of deferred maintenance on its Headquarters Building had grown to over $82 million as of fiscal year-end.BackgroundGAO's mission is to support Congress in meeting its constitutional responsibilities and to help improve the performance and ensure the accountability of the federal government for the benefit of the American people. We provide nonpartisan, objective, and reliable information to Congress, federal agencies, and to the public, and recommend improvements across the full breadth and scope of the federal government's responsibilities.In fiscal year 2020. GAO issued 691 products, and 1,459 new recommendations. Congress used our work extensively to inform its decisions on key fiscal year 2020 and 2021 legislation. Since fiscal year 2000, GAO's work has resulted in over:$1.2 trillion dollars in financial benefits; and25,328 program and operational benefits that helped to change laws, improve public services, and promote sound management throughout government. As GAO recognizes 100 years of non-partisan, fact-based service, we remain committed to providing program and technical expertise to support Congress in overseeing the executive branch; evaluating government programs, operations and spending priorities; and assessing information from outside parties.For more information, contact Gene L. Dodaro at (202) 512-5555 or dodarog@gao.gov.
- Fiscal Year 2022 Budget Request: U.S. Government Accountability Office In fiscal year (FY) 2020, GAO’s work yielded $77.6 billion in financial benefits, a return of about $114 for every dollar invested in GAO. We also identified 1,332 other benefits that led to improved services to the American people, strengthened public safety, and spurred program and operational improvements across the government. In addition, GAO reported on 35 areas designated as high risk due to their vulnerabilities to fraud, waste, abuse, and mismanagement or because they face economy, efficiency, or effectiveness challenges. In FY 2020 GAO’s High Risk Series products resulted in 168 reports, 26 testimonies, $54.2 billion in financial benefits, and 606 other benefits.In this year of GAO’s centennial, GAO’s FY 2022 budget request seeks to lay the foundation for the next 100 years to help Congress improve the performance of government, ensure transparency, and save taxpayer dollars. GAO’s fiscal year (FY) 2022 budget requests $744.3 million in appropriated funds and uses $50.0 million in offsets and supplemental appropriations. These resources will support 3,400 full-time equivalents (FTEs). We will continue our hiring focus on boosting our Science and Technology and appropriations law capacity. GAO will also maintain entry-level and intern positions to address succession planning and to fill other skill gaps. These efforts will help ensure that GAO recruits and retains a talented and diverse workforce to meet the priority needs of the Congress.In FY 2022, we will continue to support Congressional oversight across the wide array of government programs and operations. In particular, our science and technology experts will continue to expand our focus on rapidly evolving issues. Hallmarks of GAO’s work include: (1) conducting technology assessments at the request of the Congress; (2) providing technical assistance to Congress on science and technology matters; (3) continuing the development and use of technical guides to assess major federal acquisitions and technology programs in areas such as technology readiness, cost estimating, and schedule planning; and (4) supporting Congressional oversight of federal science programs.With our requested funding, GAO will also bolster capacity to review the challenges of complex and growing cyber security developments. In addition, GAO will continue robust analyses of factors behind rising health care costs, including costs associated with the ongoing COVID-19 Pandemic.Internally, the funding requested will make possible priority investments in our information technology that include the ability to execute transformative plans to protect data and systems. In FY 2022 GAO will continue to implement efforts to increase our flexibility to evolve IT services as our mission needs change, strengthen information security, increase IT agility, and maintain compliance. We will increase speed and scalability to deliver capabilities and services to the agency.This request will also help address building infrastructure, security requirements, as well as tackle long deferred maintenance, including installing equipment to help protect occupants from dangerous bacteria, viruses, and mold. As reported in our FY 2020 financial statements, GAO’s backlog of deferred maintenance on its Headquarters Building had grown to over $82 million as of fiscal year-end.BackgroundGAO’s mission is to support Congress in meeting its constitutional responsibilities and to help improve the performance and ensure the accountability of the federal government for the benefit of the American people. We provide nonpartisan, objective, and reliable information to Congress, federal agencies, and to the public, and recommend improvements across the full breadth and scope of the federal government’s responsibilities.In fiscal year 2020. GAO issued 691 products, and 1,459 new recommendations. Congress used our work extensively to inform its decisions on key fiscal year 2020 and 2021 legislation. Since fiscal year 2000, GAO’s work has resulted in over:$1.2 trillion dollars in financial benefits; and	25,328 program and operational benefits that helped to change laws, improve public services, and promote sound management throughout government.As GAO recognizes 100 years of non-partisan, fact-based service, we remain committed to providing program and technical expertise to support Congress in overseeing the executive branch; evaluating government programs, operations and spending priorities; and assessing information from outside parties.
- GAO Audits Involving DOD: Status of Efforts to Schedule and Hold Timely Entrance Conferences What GAO FoundGAO began 37 new audits that involved the Department of Defense (DOD) in the fourth quarter of fiscal year 2020. Of GAO's 37 requested entrance conferences for those audits, DOD scheduled 33 within 14 days and held 34 within 30 days of GAO's notification.Entrance conferences are initial meetings between agency officials and GAO staff that allow GAO to communicate its audit objectives and enable agencies to assign key personnel to support the audit work.The four entrance conferences that were scheduled more than 14 days after notification were scheduled late due to either difficulties in identifying a primary action officer or aligning the schedules of GAO and DOD officials.The three entrance conferences that were held more than 30 days after notification were scheduled late due to difficulties in aligning the schedules of GAO and DOD officials.Why GAO Did This StudyGAO's agency protocols govern GAO's relationships with audited agencies. These protocols assist GAO in scheduling entrance conferences with key agency officials within 14 days of their receiving notice of a new audit. The ability of the Congress to conduct effective oversight of federal agencies is enhanced through the timely completion of GAO audits. In past years, DOD experienced difficulty meeting the protocol target for the timely facilitation of entrance conferences.In Senate Report 116-48 accompanying a bill for the National Defense Authorization Act for Fiscal Year 2020, the Senate Armed Services Committee included a provision for GAO to review DOD's scheduling and holding of entrance conferences. In this report, GAO evaluates the extent to which DOD scheduled entrance conferences within 14 days of receiving notice of a new audit, consistent with GAO's agency protocols, and held those conferences within 30 days. This is the final of four quarterly reports that GAO will produce on this topic for fiscal year 2020. In the first three quarterly reports, GAO found that DOD had improved its ability to meet the protocol target.GAO analyzed data on GAO audits involving DOD and initiated in the fourth quarter of fiscal year 2020 (July 1, 2020, through September 30, 2020). Specifically, GAO identified the number of notification letters requesting entrance conferences that it sent to DOD during that time period. GAO determined the number of days between when DOD received GAO's notification letter for each new audit and when DOD scheduled the entrance conference and assessed whether DOD scheduled entrance conferences within 14 days of notification, which is the time frame identified in GAO's agency protocols. GAO also determined the date that each requested entrance conference was held by collecting this information from the GAO team conducting each audit and assessed whether DOD held entrance conferences for new audits within 30 days of notification, which was the time frame identified in the mandate for this review.For more information, contact Elizabeth Field at (202) 512-2775 or Fielde1@gao.gov.
- Performance and Accountability Report Fiscal Year 2020 Presented is GAO's Performance and Accountability Report for fiscal year 2020. In the spirit of the Government Performance and Results Act, this annual report informs the Congress and the American people about what we have achieved on their behalf. The financial information and the data measuring GAO's performance contained in this report are complete and reliable.This report describes GAO's performance measures, results, and accountability processes for fiscal year 2020. In assessing our performance, we compared actual results against targets and goals that were set in our annual performance plan and performance budget and were developed to help carry out our strategic plan. An overview of our annual measures and targets for 2020 is available here, along with links to a complete set of our strategic planning and performance and accountability reports.This report includes A Fiscal Year 2020 Performance and Financial Snapshot for the American Taxpayer, an introduction, four parts, and supplementary appendixes as follows:A Fiscal Year 2020 Performance and Financial Snapshot for the American TaxpayerThis section provides an overview of GAO's performance and financial information for fiscal year 2020 and outlines GAO's near-term and future work priorities.IntroductionThis section includes the letter from the Comptroller General and a statement attesting to the completeness and reliability of the performance and financial data in this report and the effectiveness of our internal control over financial reporting. This section also includes a summary discussion of our mission, strategic planning process, and organizational structure, strategies we use to achieve our goals, and process for assessing our performance.Management's Discussion and AnalysisThis section discusses our agency-wide performance results and use of resources in fiscal year 2020. It also includes, among other things, information on our internal controls and the management challenges and external factors that affect our performance.Performance InformationThis section includes details on our performance results by strategic goal in fiscal year 2020 and the targets we are aiming for in fiscal year 2021.Financial InformationThis section includes details on our finances in fiscal year 2020, including a letter from our Chief Financial Officer, audited financial statements and notes, and the reports from our external auditor and Audit Advisory Committee. This section also includes an explanation of the information each of our financial statements conveys.Inspector General's View of GAO's Management ChallengesThis section includes our Inspector General's perspective on our agency's management challenges.AppendixesThis section provides the report's abbreviations and describes how we ensure the completeness and reliability of the data for each of our performance measures. For more information, contact Timothy Bowling (202) 512-6100 or bowlingt@gao.gov.
- GAO's International Protocols This report supersedes GAO-06-394SP, GAO's International Protocols, January 2006. This document contains the protocols governing the U.S. Government Accountability Office's (GAO) work that has international components or implications. These protocols provide clearly defined and transparent policies and practices on how GAO will interact with U.S. federal departments and agencies, other national governments, and international organizations in its international work. They identify what international organizations and supreme audit institutions (SAI) can expect from GAO. These protocols are intended to cover most situations that arise during the course of GAO's work and are consistent, to the extent applicable, with the protocols that govern GAO's work for the Congress and with U.S. federal agencies.For more information, contact Michael Hix at (202) 512-4707 or spel@gao.gov.
- Fiscal Year 2021 Budget Request: U.S. Government Accountability Office BackgroundGAO’s mission is to support Congress in meeting its constitutional responsibilities and to help improve the performance and ensure the accountability of the federal government for the benefit of the American people.&nbsp; We provide nonpartisan, objective, and reliable information to Congress, federal agencies, and to the public, and recommend improvements across the full breadth and scope of the federal government’s responsibilities.In fiscal year 2019, GAO issued 1,607 new recommendations. Congress used our work extensively to inform its decisions on key fiscal year 2019 and 2020 legislation. Since fiscal year 2000, GAO’s work has resulted in over:$1.16 trillion dollars in financial benefits; and	24,750 program and operational benefits that helped	to change laws, improve public services, and promote sound management throughout government.GAO remains an employer of choice in the public sector. The Partnership for Public Service announced again in 2019 that GAO was one of the top places to work in the federal government, placing third position among mid-size agencies and first for supporting diversity.&nbsp;In fiscal year (FY) 2019, GAO’s work yielded a record $214.7 billion in financial benefits, a return of about $338 for every dollar invested in GAO. We also identified 1,418 other benefits that led to improved services to the American people, enhanced public safety, and strengthened programs and operations across the government.&nbsp; In addition, GAO reported on 35 areas designated as high risk due to their vulnerabilities to fraud, waste, abuse, and mismanagement or because they face economy, efficiency, or effectiveness challenges. These FY 2019 High Risk Series products alone resulted in 44 testimonies, $170.8 billion in financial benefits, and 710 other benefits.For FY 2021, GAO is requesting $706 million in appropriated funds, an increase of $76 million compared with the FY 2020 enacted level, and authority to use $31.3 million in offsetting receipts and reimbursements. These resources will support 3,250 full-time equivalent (FTE) positions. The additional FTE will primarily bolster the Science, Technology Assessment, and Analytics team and bring on additional appropriations law attorneys. The funding requested will also support priority investments in our information technology and building infrastructure, security requirements, as well as address long deferred needs.&nbsp; As reported in our FY 2019 financial statements, GAO’s backlog of deferred maintenance on its 69 years old Headquarters Building had grown to over $80 million as of fiscal year end.This level of funding will enable GAO to meet the highest priority needs of the Congress, as we remain committed in helping Congress meet its constitutional responsibilities for the benefit of the American people.&nbsp; In FY 2019, GAO responded to 671 requests for work from 90 percent of the standing committees of the Congress.&nbsp; Our senior executives were asked to testify 97 times before 50 different committees or subcommittees on a wide range of issues that touched virtually all major federal agencies. The activities planned for FY 2021 will better position GAO to assist the Congress in meeting its legislative and oversight responsibilities, accomplish our mission objectives and goals, and improve government performance and accountability.&nbsp;In FY 2021, we will continue to support Congressional oversight across the wide array of government programs and operations.&nbsp; In particular, the Science, Technology Assessment, and Analytics team will continue to expand our focus on rapidly evolving science and technology issues. &nbsp;The team focuses on: (1) conducting technology assessments at the request of the Congress; (2) providing technical assistance to Congress on science and technology matters; (3) continuing the development and use of technical guides to assess major federal acquisitions and technology programs in areas such as technology readiness, cost estimating, and schedule planning; (4) supporting Congressional oversight of federal science programs; and (5) advancing GAO’s ability to use data analytics in auditing federal programs. With additional funding we will also bolster our capabilities to review the opportunities and challenges associated with the risks and management needs to address complex and growing cyber security developments; increased investments in the Department of Defense; and rising health care costs.For more information, contact Gene L. Dodaro at (202) 512-5500 or dodarog@gao.gov.
- Fiscal Year 2021 Budget Request: U.S. Government Accountability Office FISCAL YEAR 2021 BUDGET REQUESTU.S. Government Accountability OfficeIn fiscal year (FY) 2019, GAO’s work yielded a record $214.7 billion in financial benefits, a return of about $338 for every dollar invested in GAO. We also identified 1,418 other benefits that led to improved services to the American people, enhanced public safety, and strengthened programs and operations across the government. In addition, GAO reported on 35 areas designated as high risk due to their vulnerabilities to fraud, waste, abuse, and mismanagement or because they face economy, efficiency, or effectiveness challenges. These FY 2019 High Risk Series products alone resulted in 44 testimonies, $170.8 billion in financial benefits, and 710 other benefits.For FY 2021, GAO is requesting $706 million in appropriated funds, an increase of $76 million compared with the FY 2020 enacted level, and authority to use $31.3 million in offsetting receipts and reimbursements. These resources will support 3,250 full-time equivalent positions. The additional FTE will primarily bolster the Science, Technology Assessment, and Analytics team and bring on additional appropriations law attorneys. The funding requested will also support priority investments in our information technology and building infrastructure, security requirements, as well as address long deferred needs. As reported in our FY 2019 financial statements, GAO’s backlog of deferred maintenance on its 69 years old Headquarters Building had grown to over $80 million as of fiscal year end.This level of funding will enable GAO to meet the highest priority needs of the Congress, as we remain committed in helping Congress meet its constitutional responsibilities for the benefit of the American people. In FY 2019, GAO responded to 671 requests for work from 90 percent of the standing committees of the Congress. Our senior executives were asked to testify 97 times before 50 different committees or subcommittees on a wide range of issues that touched virtually all major federal agencies. The activities planned for FY 2021 will better position GAO to assist the Congress in meeting its legislative and oversight responsibilities, accomplish our mission objectives and goals, and improve government performance and accountability.In FY 2021, we will continue to support Congressional oversight across the wide array of government programs and operations. In particular, the Science, Technology Assessment, and Analytics team will continue to expand our focus on rapidly evolving science and technology issues. The team focuses on: (1) conducting technology assessments at the request of the Congress; (2) providing technical assistance to Congress on science and technology matters; (3) continuing the development and use of technical guides to assess major federal acquisitions and technology programs in areas such as technology readiness, cost estimating, and schedule planning; (4) supporting Congressional oversight of federal science programs; and (5) advancing GAO’s ability to use data analytics in auditing federal programs.With additional funding we will also bolster our capabilities to review the opportunities and challenges associated with the risks and management needs to address complex and growing cyber security developments; increased investments in the Department of Defense; and rising health care costs.BackgroundGAO’s mission is to support Congress in meeting its constitutional responsibilities and to help improve the performance and ensure the accountability of the federal government for the benefit of the American people. We provide nonpartisan, objective, and reliable information to Congress, federal agencies, and to the public, and recommend improvements across the full breadth and scope of the federal government’s responsibilities.In fiscal year 2019. GAO issued 1,607 new recommendations. Congress used our work extensively to inform its decisions on key fiscal year 2019 and 2020 legislation. Since fiscal year 2000, GAO’s work has resulted in over:$1.16 trillion dollars in financial benefits; and	24,750 program and operational benefits that helped to change laws, improve public services, and promote sound management throughout government.GAO remains an employer of choice in the public sector. The Partnership for Public Service announced again in 2019 that GAO was one of the top places to work in the federal government, placing third position among mid-size agencies and first for supporting diversity.For more information, contact Gene L. Dodaro at (202) 512-5500 or dodarog@gao.gov.
- GAO Audits Involving DOD: Status of DOD's Efforts to Schedule and Hold Timely Entrance Conferences What GAO FoundGAO began 35 new audits that involved the Department of Defense (DOD) in the first quarter of fiscal year 2020. GAO found that DOD generally scheduled entrance conferences within 14 days and held those entrance conferences within 30 days of notification, with the exception of audits for which notifications letters were sent by GAO to DOD in mid-December through the end of the calendar year.Of the 35 requests for entrance conferences, 25 were scheduled within 14 days of notification and 10 were scheduled more than 14 days after notification. Prior to mid-December 2019, two audits exceeded the 14 day scheduling requirement. DOD officials stated that these delays occurred because it was difficult to coordinate the schedules of critical collateral action officers. For audits beginning in mid-December, 8 exceeded the 14 days scheduling notification requirement. DOD officials stated that these audits experienced delays due to the need for additional scheduling time as a result of federal holidays and annual leave plans of DOD and GAO officials.Of the 35 requests for entrance conferences, 23 were held within 30 days of notification and 12 were held more than 30 days after notification. Of the 12 delayed entrance conferences, one was held 34 days after notification due to scheduling conflicts between DOD and GAO officials. For the remaining 11 audits, entrance conferences were held within 33 to 43 days after notification, due to limited DOD and GAO officials' availability during the holiday season.Why GAO Did This StudyGAO's agency protocols govern its relationships with audited agencies. These protocols require agencies to schedule an entrance conference with key agency officials within 14 GAO's agency protocols govern its relationships with audited agencies. These protocols require agencies to schedule an entrance conference with key agency officials within 14 days. This initial meeting allows GAO to communicate its audit objectives and enables agencies to assign key personnel to support this work.In past years, DOD has experienced difficulty meeting the protocol target for the timely facilitation of entrance conferences, and a number of entrance conferences and associated audits have been unduly delayed. The ability of the Congress to conduct effective oversight of federal agencies is enhanced through the timely completion of GAO audits.In Senate Report 116-48 accompanying a bill for the National Defense Authorization Act for Fiscal Year 2020, the Senate Armed Services Committee included a provision for GAO to review DOD's scheduling of entrance conferences. This report evaluates the extent to which DOD scheduled entrance conferences within 14 days, consistent with GAO's agency protocols, and also held those conferences within 30 days.This is the first of four reports that we will produce on this topic for fiscal year 2020.To address the objective, GAO collected and analyzed data on GAO audits involving DOD that were initiated in the first quarter of fiscal year 2020 (October 1, 2019 through December 31, 2019). Specifically, GAO determined the number of notification letters requesting entrance conferences that were sent to DOD during the time period. GAO determined the number of days between when DOD received the notification letter for each new audit and when DOD scheduled the entrance conference and assessed whether DOD scheduled entrance conferences within 14 days of notification, which is the time frame identified in GAO's agency protocols. GAO also determined the date that each requested entrance conference was held by collecting this information from the relevant GAO team for each audit and assessed whether DOD held entrance conferences for new audits within 30 days of notification, which was the time frame identified in the mandate for this review.For more information, contact Elizabeth Field at 202-512-2775 or fielde1@gao.gov.
- Science and Technology: Overview of GAO's Enhanced Capabilities to Provide Oversight, Insight, and Foresight GAO provides a variety of science and technology (S&amp;T) products and services to Congress. Over the decades, GAO has grown its S&amp;T portfolio by adding technology assessments, engineering/project controls best practices guides, and, most recently, the Science &amp; Tech Spotlight series. Together, these products are designed to address key congressional interests on S&amp;T issues by providing foresight on the consequences of advances in S&amp;T, oversight of the federal S&amp;T enterprise and S&amp;T-centric programs and projects, and insight into emerging issues and topics of congressional interest.GAO has the expertise, independence, and access to data to provide authoritative, nonpartisan advice to Congress in a manner that complements other sources of S&amp;T advice.Expertise: GAO’s new Science, Technology Assessment, and Analytics(STAA) team has 59 staff members with masters’ degrees and/ordoctorates, as of November 2019. Fifty-six staff members have at least one degree in a science, technology, engineering, and mathematics field.GAO’s technology assessments are informed by appropriate S&amp;T expertise, including external experts across academia, think tanks, and industry. GAO integrates subject and policy knowledge from across its 15 mission teams to develop rigorous methodological approaches to expertly analyze quantitative and qualitative data.	Independence: GAO has a robust quality assurance framework to help ensure its independence and has congressional protocols to help ensure GAO is responsive to Congress in a nonpartisan manner.	Access to data: GAO’s legal authorities grant it unique access to an extensive range of agency information and data, including classified information and other information that is not available to the public.GAO will continue to build its capacity to respond to congressional demand. STAA’s current staff level is about one-half of what was outlined in the April 2019 plan submitted to Congress. GAO’s key S&amp;T activities are shown in the figure below.Key Science and Technology Activities in GAOBackgroundRapid developments in S&amp;T are transforming multiple sectors of society, including medicine, transportation, communication, defense, and even culture. Like all technological change, each of these developments brings opportunities and potential unintended consequences. The ability of Congress to understand and evaluate such changes will be critical for the United States to remain safe, innovative, and globally competitive.GAO’s mission is to support Congress in meeting its constitutional responsibilities and to help improve the performance and ensure the accountability of the federal government for the benefit of the American people. The 2019 Legislative Branch Appropriations Bill Conference Report encouraged GAO to reorganize its S&amp;T function by creating a new office. In January 2019, GAO created the STAA team to build on and expand its decades-long work providing Congress with science and technology analysis.This statement discusses (1) GAO’s S&amp;T products and services for Congress; (2) how GAO is structured to provide S&amp;T advice to the Congress; and (3) GAO’s plan to continuously improve its S&amp;T advising capabilities.For more information, contact Timothy M. Persons, Ph.D., Chief Scientist and Managing Director, Science, Technology Assessment, and Analytics, at (202) 512-6888 or personst@gao.gov.
- Performance and Accountability Report Fiscal Year 2019 Presented is GAO's Performance and Accountability Report for fiscal year 2019. In the spirit of the Government Performance and Results Act, this annual report informs the Congress and the American people about what we have achieved on their behalf. The financial information and the data measuring GAO's performance contained in this report are complete and reliable.This report describes GAO's performance measures, results, and accountability processes for fiscal year 2019. In assessing our performance, we compared actual results against targets and goals that were set in our annual performance plan and performance budget and were developed to help carry out our strategic plan. An overview of our annual measures and targets for 2019 is available here, along with links to a complete set of our strategic planning and performance and accountability reports.This report includes A Fiscal Year 2019 Performance and Financial Snapshot for the American Taxpayer, an introduction, four parts, and supplementary appendixes as follows:A Fiscal Year 2019 Performance and Financial Snapshot for the American TaxpayerThis section provides an overview of GAO's performance and financial information for fiscal year 2019 and outlines GAO's near-term and future work priorities.IntroductionThis section includes the letter from the Comptroller General and a statement attesting to the completeness and reliability of the performance and financial data in this report and the effectiveness of our internal control over financial reporting. This section also includes a summary discussion of our mission, strategic planning process, and organizational structure, strategies we use to achieve our goals, and process for assessing our performance.Management's Discussion and AnalysisThis section discusses our agency-wide performance results and use of resources in fiscal year 2019. It also includes, among other things, information on our internal controls and the management challenges and external factors that affect our performance.Performance InformationThis section includes details on our performance results by strategic goal in fiscal year 2019 and the targets we are aiming for in fiscal year 2020.Financial InformationThis section includes details on our finances in fiscal year 2019, including a letter from our Chief Financial Officer, audited financial statements and notes, and the reports from our external auditor and Audit Advisory Committee. This section also includes an explanation of the information each of our financial statements conveys.Inspector General's View of GAO's Management ChallengesThis section includes our Inspector General's perspective on our agency's management challenges.AppendixesThis section provides the report's abbreviations and describes how we ensure the completeness and reliability of the data for each of our performance measures. For more information, contact Timothy Bowling (202) 512-6100 or bowlingt@gao.gov.