SERVING CONGRESS AND THE NATION

Performance and

Accountability Report

Fiscal Year 2023

Accessible Version
Source: Alexey Rotanov/stock.adobe.com | GAO-24-900483

SERVING THE CONGRESS

M i s s i o n 

GAO exists to support the 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.

Treated Fairly

Valued

Respected

Integrity

Reliability

Accountability

MISSION VALUES: PEOPLE VALUES:

Accountability 

Enhance the economy, efficiency, 

effectiveness, and credibility of 

the federal government

Integrity 

Conduct professional, objective, 

fact-based, non-partisan, nonideological, fair, and balanced work

Reliability 

Produce timely, accurate, useful, 

clear, and candid products

Valued

Seek out and appreciate

each person’s perspectives

Respected

Treat everyone with dignity

Treated Fairly

Foster a work environment that 

provides opportunities for all

Source: GAO. | www.gao.gov

S c o p e o f Wo r k 

GAO performs a range of oversight-, insight-, and 

foresight-related engagements, a vast majority of which 

are conducted in response to congressional mandates or 

requests. GAO’s engagements include evaluations of federal 

programs and performance, financial and management 

audits, policy analyses, legal opinions, bid protest 

adjudications, and investigations.
GAO-24-900483 Contents i

TABLE OF CONTENTS

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Contents .................................................... i

How to Use This Report ................................ ii

Awards ................................................ ii

A FY 2023 Performance and Financial Snapshot

for the American Taxpayer ..........................iii

From the Comptroller General ...................... vii

Part I: Management’s Discussion and Analysis ......1

Management Assurance Statements ..................2

About GAO ...............................................4

GAO Past and Present ................................5

Mission, Core Values, Strategic Goals, and 

Organizational Structure ..........................7

GAO Workforce and Locations .................... 10

Strategic Planning and Foresight .................... 10

Strategies for Achieving Our Goals .................. 13

Measuring Our Performance ........................ 15

Setting Performance Targets ........................ 17

Overall Performance Toward Our Goals ............ 18

Financial Benefits ..................................... 22

Other Benefits ......................................... 25

Other Measures of Our Results ................... 28

Focusing on Our Client ............................. 29

Focusing on Our People............................ 33

Managing Our Internal Operations ............... 35

Other Ways GAO Served the Congress and the 

American People ................................. 36

Strategic Partnerships ............................... 41

Managing Our Resources .............................. 43

Management Challenges .............................. 48

Future Challenges and Priorities ................... 57

Part II: Performance Information .................... 62

Performance Information by Strategic Goal ...... 63

Strategic Goal 1: Address Current and Emerging 

Challenges to the Well-being and Financial 

Security of the American People ............... 64

Financial Benefits .............................. 66

Other Benefits .................................. 66

Testimonies ..................................... 67

Strategic Goal 2: Respond to Changing 

Security Threats and the Challenges of 

Global Interdependence ......................... 70

Financial Benefits .............................. 72

Other Benefits .................................. 72

Testimonies ..................................... 73

Strategic Goal 3: Help Transform the 

Federal Government to Address National 

Challenges ......................................... 76

Financial Benefits .............................. 78

Other Benefits .................................. 78

Testimonies ..................................... 79

Strategic Goal 4: Maximize the Value of 

GAO by Enabling Quality, Timely Service 

to the Congress and by Being a Leading 

Practices Federal Agency ........................ 82

Part III: Financial Information ........................ 87

From the Chief Financial Officer .................... 88

Audit Advisory Committee’s Report ................ 91

Independent Auditors’ Report ....................... 92

Financial Statements .................................. 99

Notes to Financial Statements ...................... 103

Required Supplementary Information ............. 116

Part IV: Inspector General’s View of GAO’s 

Management Challenges ........................... 118

Inspector General’s Statement .................... 119

Part V: Appendixes ....................................122

Appendix I: Abbreviations ..........................123

Appendix II: Data Quality ............................ 125

Verifying and Validating Performance Data ....125

Image Sources .........................................134

Providing Comments on This Report ............... 135

Obtaining Copies of GAO Documents .............. 135

Connect with GAO ..................................... 135

This is a work of the U.S. government and is not subject to copyright protection in the United States. The 

published product may be reproduced and distributed in its entirety without further permission from GAO. 

However, because this work may contain copyrighted images or other material, permission from the copyright 

holder may be necessary if you wish to reproduce this material separately.
GAO Performance and Accountability Report 2023

How to Use This Report

This report describes for the Congress and American taxpayer the United States (U.S.) Government 

Accountability Office’s (GAO) performance measures, results, and accountability practices for Fiscal Year 

(FY) 2023 (October 1, 2022 through September 30, 2023). In assessing our performance, we compared actual 

results against targets and goals set in our annual performance plan and performance budget, and that were 

developed to help carry out our strategic plan. Our complete set of strategic planning and performance and 

accountability reports is available on our website at https://www.gao.gov/about/what-gao-does/performance.

This report includes a snapshot of our FY 2023 performance, 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.

ii GAO-24-900483 How to Use This Report

Awards

2022 CEAR Award

Last year, the Association of Government Accountants awarded 

GAO (for the 22nd consecutive year) its Certificate of Excellence 

in Accountability Reporting (CEAR) for our Performance and 

Accountability Report (PAR) for FY 2022. 

We also received a Special Best in Class award for Excellence in 

Presentation of Performance Results. The special award was for 

clear and concise performance highlights, including targets and 

results, and summary information on performance indicators. 

Further, it was for an excellent curation of examples to illustrate 

accomplishments and contributions toward the objectives and to 

capture the diversity of work that the agency performs and the 

breadth of agencies impacted. 

SERVING CONGRESS AND THE NATION

Performance and

Accountability Report

Fiscal Year 2022

Certificate of Excellence in

Accountability Reporting®

in recognition of outstanding effort in preparing the agency’s 

Performance and Accountability Report for fiscal year 2022

presented to the

Ann M. Ebberts, MS, PMP

Chief Executive Officer, AGA

Andrew Lewis, CGFM, CPA

Chair, CEAR Board

U.S. Government 

Accountability Office

SERVING CONGRESS AND THE NATION

PART I Management’s Discussion

and Analysis

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SERVING CONGRESS AND THE NATION

PART II Performance Information

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SERVING CONGRESS AND THE NATION

PART III

Financial Information

Source: Alexey Rotanov (the fl ag) and ellenmck (Jefferson Memorial)/stock.adobe.com. | GAO-24-900483 Source: Alexey Rotanov (the fl ag) and Christian Hinkle (Jefferson Memorial)/stock.adobe.com. | GAO-24-900483

SERVING CONGRESS AND THE NATION

PART IV Inspector General’s View of

GAO’s Management Challenges

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SERVING CONGRESS AND THE NATION

PART V

Appendixes

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GAO’s FY 2023 Snapshot 

A FY 2023 Performance and Financial Snapshot

for the American Taxpayer

Accountability  Integrity  Reliability

GAO-24-900483 2023 Performance and Accountability Report iii

Government Accountability Office

Who We Are: GAO is an independent, 

nonpartisan professional services agency 

in the legislative branch of the federal 

government. It was created in 1921 to 

investigate how federal dollars are spent. 

What We Do: Commonly known as the 

investigative arm of the Congress or the 

“congressional watchdog,” we examine how 

taxpayer dollars are spent. We develop 

nonpartisan, objective, and reliable 

information to advise lawmakers and agency 

heads on ways to make government work 

better. 

Our Results: Since 2002, GAO’s work has 

resulted in about $1.38 trillion in financial 

benefits and over 28,000 program and 

operational benefits that helped change laws, 

improve public safety and other services, and 

promote better management throughout the 

government. Dollars invested in GAO since 

2002 equal $12.5 billion.

Did you know?

In FY 2023: 

—The Congress used GAO’s work extensively 

to identify legislative solutions to emerging 

problems, achieve cost savings, and enhance 

efficiencies in federal agencies and programs. 

—GAO’s work yielded about $70.4 billion in 

financial benefits—a return of about $84 for 

every dollar invested in GAO.

—GAO also identified 1,220 other benefits—those 

that cannot be measured in dollars but that led 

to program and operational improvements across 

the government. 

—GAO reported on 37 areas designated as 

high-risk due to vulnerabilities to fraud, waste, 

abuse, and mismanagement or because they face 

economy, efficiency, or effectiveness challenges. 

This work yielded 160 reports, 24 testimonies, 

$32.9 billion in financial benefits, and 468 other 

benefits.

—GAO received requests for work from 93 

percent of the full committees of the Congress. 

—Senior GAO officials were asked to testify 57 

times on a wide range of issues that touched 

virtually all major federal agencies.

—In March 2023, the Partnership for Public 

Service ranked GAO as first among mid-size 

federal agencies as a “best place to work” for 

the third consecutive year. GAO also ranked 

second in the Diversity, Equity, Inclusion, and 

Accessibility (DEIA) category.
iv 2023 Performance and Accountability Report GAO-24-900483

GAO’s FY 2023 Snapshot 

Figure 1: Financial Benefits GAO Recorded

Figure 2: Other Benefits

Figure 3: Percentage of Past 

Recommendations Implemented

Figure 4: Percentage of New Products with 

Recommendations

Figure 5: Testimonies

Figure 6: Timeliness

Note: See Part I for further details on these results, and Part V for detailed information on data sources used to assess each 

measure, steps taken by independent reviewers, and steps taken to verify and validate the data. 
GAO-24-900483 2023 Performance and Accountability Report v

GAO’s FY 2023 Snapshot 

Table 1: GAO Reporting Summary

FY 

2023

FY 

2022

Clean opinion on financial statements Yes Yes

Clean opinion on internal control over 

financial reporting Yes Yes

Timely and accurate Governmentwide 

TAS ATB system (GTAS) reporting Yes Yes

Material weaknesses in internal control None None

Significant internal control deficiencies None None

Source: GAO. | GAO-24-900483

Note: GTAS is a system used by agencies to report budget 

execution information and proprietary financial reporting 

information to the Department of the Treasury.

Figure 7: Use of FY 2023 Funds by Category 

Table 2: GAO’s Financial Summary (Dollars in millions) 

FY 2023 FY 2022

Total Assets $385.6 $361.5

Total Liabilities $120.9 $122.7

Total Net Position $264.7 $238.8

Net Cost of Operations by Goal

Goal 1: Well-being/Financial Security of American People $285.7 $267.2

Goal 2: Changing Security Threats/Challenges of Global 

Interdependence 254.5 181.3

Goal 3: Help Transform the Federal Government to Address 

National Challenges 211.3 206.7

Goal 4: Maximize the Value of GAO 17.3 14.4

Other Costs in Support of the Congress 67.5 69.7

Reimbursable services not attributable to above cost 

categories (20.2) (17.3)

Total Net Cost of Operations $816.1 $722.0

Actual Full-time Equivalents (FTE) 3,483 3,354

Source: GAO. | GAO-24-900483

More information on GAO’s performance is included in Part I and Part II of this report. Detailed 

information on GAO’s financials are included in Part III. Part V provides details on how we set and 

calculate our performance measures. 
vi 2023 Performance and Accountability Report GAO-24-900483

GAO’s FY 2023 Snapshot 

What’s Next? Future Challenges and Priorities 

The Nation’s Unsustainable Fiscal Future

The federal government faces an unsustainable 

long-term fiscal future. Projections from the Office 

of Management and Budget (OMB), Treasury, the 

Congressional Budget Office, and GAO all show 

that current fiscal policy is unsustainable over the 

long term. At the end of FY 2022, debt held by 

the public was about 97 percent of gross domestic 

product (GDP). Debt held by the public is projected 

to reach a historical high of 106 percent of GDP 

within 10 years and to continue to grow at an 

increasing pace. GAO projects that this ratio could 

reach more than twice the size of the economy by 

2051, absent any changes in revenue and spending 

policies. Moreover, spending on net interest will 

account for over 25 percent of all federal spending 

by 2051.

GAO has previously suggested that the Congress 

develop a plan to address the government’s fiscal 

outlook and promote fiscal sustainability. In the 

interim, we will continue to monitor the nation’s 

fiscal health and provide near-term options for 

improving the nation’s fiscal condition. 

Impacts of Evolving Science and 

Technology

Innovations in science and technology produce 

transformative change, sometimes with 

tremendous benefits to the U.S. economy, 

individuals, and society. For example, artificial 

intelligence (AI) has the potential to transform 

virtually all sectors of American life by accelerating 

decision-making and automating monotonous 

tasks. However, such change can also lead to 

negative effects on privacy, equity, cybersecurity, 

and job security. 

Since its establishment in 2019, our Science, 

Technology Assessment, and Analytics (STAA) team 

has served as a crucial resource for the Congress 

in understanding both the promise and the risks 

of emerging innovations. Its growing portfolio 

of ongoing and future work includes precision 

agriculture, critical mineral recovery, technology 

transfer to foreign countries, and potential 

duplication in medical research. GAO’s Innovation 

Lab continues to apply a hands-on approach to 

explore data science and emerging technology 

through experiments, with the goal of enhancing 

GAO’s oversight capabilities in alignment with our 

strategic plan. 

Cybersecurity of Systems, Critical 

Infrastructure, and Sensitive Data

Escalating threats, including new and more 

destructive attacks from around the globe, 

highlight the critical and persistent need for 

effective cybersecurity. Our work will continue to 

assess multiple priorities, such as the development 

and execution of a comprehensive national 

cybersecurity strategy, the cybersecurity of 

critical infrastructure, and the security of federal 

information systems. 

The Federal Government’s Fiscal Exposure 

Due to Climate Change 

Climate change poses risks to many environmental 

and economic systems and creates a significant 

fiscal risk to the federal government. For example, 

between FYs 2015-2022, selected appropriations 

for disaster assistance totaled $365 billion. Our 

work will assist the Congress by enhancing the 

climate resilience of federal programs and critical 

infrastructure.

Health Care Challenges

Health care spending now accounts for 29 

percent of the federal budget and is one of the 

fastest growing federal expenditures. Our work 

will examine the sustainability and integrity of 

Medicare and Medicaid and oversee health care 

services.

See Future Challenges and Priorities for more 

information. 

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GAO Performance and Accountability Report 2023

GAO-24-900483 vii From the Comptroller General

November 15, 2023 

On behalf of our dedicated staff, I am pleased to present GAO’s PAR for FY 2023. GAO’s 

mission is to support the 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 Congress relies on GAO’s nonpartisan, objective, and high-quality work to help inform 

its deliberations as well as oversight of the executive branch. GAO’s work spans the full 

breadth and scope of the federal government’s responsibilities and has helped change laws, 

improve public safety and other services, and promote better management throughout 

the government. This report provides an accounting to the American people of how the 

resources entrusted to us were used to support our mission and achieve results.

Financial Benefits: In FY 2023, we documented $70.4 billion in financial benefits for the 

government—a return of about $84 for every dollar invested in us. Our average return on 

investment (ROI) for the past 6 years is $133 to $1.

Examples of actions taken as a result of our work which significantly contributed to our 

FY 2023 financial benefits include: (1) the Congress permanently rescinding $27.1 billion 

of unobligated COVID-19 funds per the Fiscal Responsibility Act of 2023, (2) OMB better 

leveraging the government’s buying power by using fewer, larger contracts ($13.1 billion), 

(3) the Small Business Administration (SBA) adding controls to prevent ineligible or 

fraudulent loans and grants for two COVID-19 programs ($6.4 billion), and (4) Department 

of Energy (DOE) accelerating the cleanup of nuclear waste by developing a program-wide 

strategy ($2.4 billion). These and other examples are discussed further in Part I and II. 

Legislative Impacts: In FY 2023, the Congress used GAO’s work to inform key legislative 

decisions. Examples linked directly to GAO’s work include: 

From the Comptroller General 

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GAO Performance and Accountability Report 2023

viii GAO-24-900483 From the Comptroller General

 The National Defense Authorization Act for FY 2023 contains more than 20 actions 

based on GAO work that would spur agency action on GAO’s recommendations. For 

example, the law directs (1) the Department of Veterans Affairs (VA) to incorporate 

key practices when designing staffing models at Vet Centers, and develop a plan to 

regularly update the model to improve counseling services to military veterans and their 

families; (2) the Navy to develop a comprehensive plan for shipyard capital investment 

and other shipyard optimization practices to improve infrastructure to better support 

Navy operations; and (3) DOE and the Department of Defense (DOD) to establish a risk 

management framework for the nuclear weapons enterprise to further enhance how 

they manage risk and prioritize modernization efforts.

 The Consolidated Appropriations Act for FY 2023 includes 40 directives based 

on GAO’s recommendations. For example, the Act directs (1) the Department 

of Transportation (DOT) to develop a national aviation-preparedness plan for 

communicable diseases; (2) the Internal Revenue Service (IRS) to report on steps taken 

to address outstanding GAO and the Treasury Inspector General for Tax Administration’s 

recommendations regarding security flaws and efforts to come into compliance with 

Federal Information Security Modernization Act and other security requirements; (3) 

the Department of Housing and Urban Development (HUD) to address remaining GAO 

recommendations related to lead paint in housing, including to improve the lead grant 

program and compliance monitoring processes; and (4) the Bureau of Indian Affairs to 

report on its actions to improve student absence data tracking and analysis.

Other Benefits: Many other benefits resulting from our work cannot be measured in dollars 

but lead to program and operational improvements. In FY 2023, we recorded 1,220 of these 

other benefits. For example, our work on public safety and security:

 Led the State Department to update its guidelines and the Department of Commerce 

to assign an outreach agent to help U.S. universities at risk of having foreign students 

share sensitive information, such as data or technology, with their home countries and 

comply with export control regulations;

 Prompted the National Highway Traffic Safety Administration (NHTSA) to research 

the effectiveness and costs of requiring trucks to have side underride guards to help 

prevent deaths from underride crashes; and

 Prompted the Bureau of Alcohol, Tobacco, Firearms, and Explosives (ATF) to conduct 

additional analysis, which resulted in the production of 36 intelligence products to help 

reduce firearms trafficking to Mexico.

Similarly, our work related to vulnerable populations:

 Led the Centers for Medicare & Medicaid Services (CMS) to better protect nursing 

home residents by requiring state survey agencies to make immediate referrals to law 

enforcement when there is a reasonable suspicion that a crime against a resident has 

occurred, but has not already been reported; 

 Led the Department of Education to start a grant program to increase states’ capacity to 

help schools—especially in high-poverty areas—fund necessary building improvements, such 

as updating heating, ventilation, and air conditioning systems (HVAC); and

 Prompted DOD to develop a more comprehensive sexual assault prevention approach for its 

civilian employees to further foster an environment free of sexual assaults.
GAO Performance and Accountability Report 2023

GAO-24-900483 ix From the Comptroller General

 Furthermore, our work in the area of agency operations:

 Prompted OMB to clarify guidelines to help federal agencies manage the risk of fraud, 

including following leading practices in GAO’s Fraud Risk Framework;

 Led the Treasury Department, which manages over $31 trillion in federal debt, to 

implement IT controls to prevent unauthorized access to sensitive data and ensure IT 

systems work as intended; and 

 Led VA to pause the deployment of its new health records system—a $440 million 

savings— to prioritize recommended improvements, including independently validating 

that the system is suitable and effective. 

Building Bodies of Knowledge: Through the products issued this year, we continued to 

build on bodies of work related to our three broad external strategic goals: (1) address 

current and emerging challenges to the well-being and financial security of the American 

people, (2) help the Congress respond to changing security threats and the challenges of 

global interdependence, and (3) help transform the federal government to address national 

challenges. Examples include:

Protection of children and students. We reported on (1) challenges states have faced 

using pandemic funding to help low-income families and essential workers access 

affordable child care; (2) safety and equity concerns related to dress code enforcement 

in K-12 schools; and (3) improving the delivery of nutritious meals to school children 

by establishing a systematic way to identify and address challenges and improve 

communication with states. 

Assistance to Veterans. We reported on efforts and steps federal agencies, such as VA 

and DOD, could take to: (1) ensure equitable access to disability benefits for all veterans, 

(2) increase outreach to veterans in VA’s Solid Start program that provides resources, 

such as mental healthcare, suicide prevention, and job training, and (3) better assess the 

effectiveness of programs that help servicemembers transition to civilian employment.

Analysis of Science and Technology. We continued to issue our Science & Tech Spotlights, 

which distill complex issues into 2-page summaries. We issued nine such products in FY 

2023 in areas including generative AI, synthetic biology, and advanced batteries. We also 

issued in-depth Technology Assessments on various topics, including pandemic origin 

investigation, regenerative medicine, and fusion energy. Furthermore, we collaborated 

closely with Senate and House staff—including hosting them in STAA’s Innovation Lab—

to discuss wide-ranging challenges related to AI and support their efforts to develop AI 

legislation. 

Our Innovation Lab also continues to develop ground-breaking data science and emerging 

technology prototypes across GAO. For example, the Lab deployed a prototype application 

for GAO users to explore and discover systemic trends and patterns within the entire 

Federal Audit Clearinghouse Single Audit Database. This will help highlight persistent and 

significant challenges across all programs receiving federally directed funding.

We also launched the Analytics Foundry, a dedicated cloud computing environment 

specifically built for GAO’s complex and diverse analytical functions. This will help GAO 

staff securely transfer, store, and process data at scale, while ushering in new analytical 
GAO Performance and Accountability Report 2023

x GAO-24-900483 From the Comptroller General

and collaborative possibilities. The Foundry will enhance GAO’s ability to discover in-depth 

insights, develop foresights, and deploy digital solutions to increase oversight capacity. 

COVID-19 Response and Recovery. In our over 200 reports on COVID-19 oversight since 

June 2020, we have made 396 recommendations to federal agencies and recommended 

19 matters for congressional consideration. Our 11th oversight report issued in July 2023, 

includes several key data updates and five enclosures that summarize and highlight 

standalone reports issued from April 2022 (the date of our last comprehensive report) 

through April 2023. For example, our Improper Payments and Fraud enclosure highlights 

recommendations regarding risks to the Unemployment Insurance (UI), Emergency Rental 

Assistance, and Restaurant Revitalization Fund programs.

For example, in December 2022, we found that measures and estimates indicated 

substantial levels of fraud and potential fraud in UI during the pandemic. We recommended 

that the Department of Labor (DOL) develop and implement an antifraud strategy for 

UI programs consistent with leading practices from GAO’s Fraud Risk Framework. DOL 

agreed with the recommendation and as of August 2023 the recommendation was partially 

addressed but remains open. In February 2023, we reiterated our list of 10 actions that 

the Congress could take to strengthen internal controls and financial and fraud risk 

management practices across the government. In September 2023, we estimated that the 

amount of fraud in the UI program during the pandemic was likely between $100 billion 

to $135 billion, or about 11 percent to 15 percent of the total benefits paid. Applying the 

principles of GAO’s Framework for Managing Improper Payments in Emergency Assistance 

Programs can help address the increased risk of improper payments during emergencies.

High-Risk. In 2023, we reported that the Congress and executive agencies made substantial 

progress addressing high-risk issues since the previous High-Risk List update in 2021. Sixteen 

of 34 high-risk areas improved since 2021, which is the most progress in the 8 years since 

we started rating high-risk areas. We removed two of the 16 areas from the list: Pension 

Benefit Guaranty Corporation Insurance Programs and the 2020 Decennial Census. We have 

added three areas to our new 2023 High-Risk List since 2021: Strengthening Management 

of the Federal Prison System, Health and Human Services Coordination of Public Health 

Emergencies, and Unemployment Insurance System. 

This FY, our high-risk work yielded $32.9 billion in financial benefits, 468 other benefits, 

160 reports, and 24 testimonies. Federal financial benefits due to progress in addressing 

high-risk areas during the past 18 years (FYs 2006-2023) totaled about $714 billion.

Fragmentation, overlap, and duplication. In 2023, we issued our 13th annual report. This 

report identified 100 new matters and recommendations in 35 new areas that could reduce 

fragmentation, overlap, and duplication, or provide cost savings and opportunities to 

enhance revenue across the federal government. As of April 2023, the Congress and federal 

agencies had fully addressed 1,239 and partially addressed 144 of the 1,885 matters and 

recommendations, yielding about $600 billion in financial benefits. 

Serving Our Clients: In FY 2023, we received 647 requests for work from 93 percent of 

the full committees of the Congress—supporting a broad range of congressional interests. 

We issued 671 total products and made 1,345 new recommendations. We testified 57 

times before 32 separate committees or subcommittees on topics including the 2023 
GAO Performance and Accountability Report 2023

GAO-24-900483 xi From the Comptroller General

bank failures, pandemic-related fraud, improving servicemembers’ transition to civilian 

life, and using AI responsibly. The hard work and dedication of our diverse and professional 

multidisciplinary staff positioned GAO to achieve a 94 percent on-time delivery of our products 

in FY 2023. 

We sent letters to the heads of most federal departments and several agencies—31 

letters in 2023—recognizing their progress in implementing our priority recommendations 

and calling their attention to those still requiring action. These letters were also sent 

to congressional committees of jurisdiction to inform their oversight and published on 

our website. Additionally, I continued to meet with several agency heads and our teams 

continue to outreach with agency leadership. 

This year, we also assisted the Congress with our timely response to two mandates that: 

(1) provided estimated ranges of potential financial benefits that could result from the 

implementation of all open GAO recommendations and matters ($92 billion to $182 billion 

of measurable potential financial benefits) and (2) cataloged the open matters to the 

Congress (218 open matters as of June 2023, which span a wide range of topics and involve 

many parts of the federal government). Action by the Congress to address open matters 

can produce billions of dollars in financial savings, improve the effectiveness of federal 

agencies and programs, and help position the nation to address future challenges.

Focusing on Our People: We exceeded or met six of our seven targets for our people 

measures—retention rate with retirements, retention rate without retirements, new hire rate, 

staff utilization, experience with supervisors, and organizational climate. We fell short on staff 

development by one percentage point. 

GAO was again recognized as one of the best places to work in the federal government. In 

March 2023, the Partnership for Public Service ranked GAO as first among mid-size federal 

agencies as a “best place to work” for the third year in a row. We also ranked second in 

employees’ perceptions regarding how committed we are to the tenets of DEIA.

Managing Our Internal Operations: In FY 2023, we continued efforts to support our fourth 

strategic goal—maximize the value of GAO by enabling quality, timely service to the 

Congress, and being a leading practice federal agency. Among other things, we created 

multiple, quick turnaround short-form products and improved the user experience on our 

public website, including a redesign of our “For Congress” resources. 

We also identified and made progress addressing our three management challenges: 

(1) managing a quality workforce, (2) managing our IT systems, and (3) improving the 

efficiency of our engagements. We continued to identify the skillsets needed now and in 

the future, implement practices that connect employees, and manage our physical assets 

and resources as our hybrid workplace practices continue to evolve. We are addressing 

end-of-life systems and how best to protect our electronic assets. 

Throughout FY 2023, we also made significant contributions to the domestic and 

international auditing communities. For example, almost 6,400 domestic practitioners 

attended virtual and in-person training on topics such as new and innovative approaches to 

auditing and data analytics. We also led the development of the International Organization 

of Supreme Audit Institutions (INTOSAI) 2023-2028 Strategic Plan. Our Office of General 

Counsel (OGC) provided ongoing appropriations law assistance to various congressional 
GAO Performance and Accountability Report 2023

xii GAO-24-900483 From the Comptroller General

committees and federal agencies, handled about 2,000 bid protests, and issued more than 

600 decisions on the merits.

GAO remains dedicated to prudent financial management, maintaining data integrity, 

and ensuring reliability of financial reports. We again received an unmodified or “clean” 

opinion on our financial statements for FY 2023 from independent auditors. There was 

no reportable noncompliance for FY 2023 with internal control over financial reporting 

or provisions of applicable laws, regulations, contracts, and grant agreements tested. 

Our most recent external peer review conducted by a team of international auditors 

also resulted in a clean opinion on the effectiveness and appropriateness of our quality 

assurance framework. We have demonstrated that the detailed performance and financial 

information in this report is complete and reliable and meets our high standards for 

accuracy and transparency. 

In FY 2024 and beyond, we look forward to continuing to serve the Congress and the public 

on issues affecting the lives of all Americans. 

Gene L. Dodaro

Comptroller General

of the United States
SERVING CONGRESS AND THE NATION

PART I

Management’s Discussion

and Analysis

Source: Alexey Rotanov (the flag) and Christian Hinkle (Jefferson Memorial)/stock.adobe.com. | GAO-24-900483
GAO Performance and Accountability Report 2023

2 GAO-24-900483 Management Assurance Statements 

Part I

Management’s Discussion and Analysis

Source: GAO. | GAO-24-900483

November 15, 2023

Assurance Statement on Internal Control over Operations, Reporting, and Compliance

GAO management is responsible for managing risks and maintaining effective internal 

control to meet the objectives of the Federal Managers’ Financial Integrity Act of 

1982 (FMFIA). These are objectives that we set for ourselves even though, as part of 

the legislative branch of the federal government, GAO is not subject to FMFIA. GAO 

conducted its assessment of risk and internal control consistent with OMB Circular No. 

A-123, Management’s Responsibility for Enterprise Risk Management and Internal Control. 

Based on the results of the assessment, GAO can provide reasonable assurance that 

internal control over operations, reporting, and compliance as of September 30, 2023, 

was operating effectively and that no material weaknesses were found in the design or 

operation of internal control. 

Assurance Statement on Internal Control over Financial Reporting

GAO’s internal control over financial reporting is a process affected by those charged 

with governance, management, and other personnel, the objectives of which are to 

provide reasonable assurance that transactions are: (1) properly recorded, processed, 

and summarized to permit the preparation of financial statements in accordance with 

U.S. generally accepted accounting principles (GAAP), and assets are safeguarded against 

loss from unauthorized acquisition, use, or disposition; and (2) executed in accordance 

with provisions of applicable laws (including laws governing the use of budget authority); 

regulations; contracts; and grant agreements, noncompliance with which could have a 

material effect on the financial statements. 

Management Assurance Statements
GAO Performance and Accountability Report 2023

GAO-24-900483 3 Management Assurance Statements 

GAO management is responsible for designing, implementing, and maintaining effective 

internal control over financial reporting. GAO conducted its assessment of the effectiveness 

of internal control over financial reporting according to the criteria established under 

FMFIA and OMB Circular No. A-123. Based on the results of the assessment, GAO can 

provide reasonable assurance that its internal control over financial reporting as of 

September 30, 2023, was operating effectively and that no material weaknesses were 

found in the design or operation of internal control over financial reporting.

Assurance Statement on Financial Management Systems

GAO conducted reviews of its financial management systems consistent with Appendix 

D of OMB Circular No. A-123, Management of Financial Management Systems - Risk and 

Compliance, which contains guidance for determining compliance with the Federal 

Financial Management Improvement Act of 1996 (FFMIA). We conduct these reviews even 

though, as part of the legislative branch of the federal government, GAO is not subject to 

FFMIA. Based on the results of these reviews, GAO can provide reasonable assurance that it 

has implemented and maintained financial management systems that comply substantially 

with federal financial management systems requirements, applicable federal accounting 

standards, and the U.S. Government Standard General Ledger at the transaction level 

consistent with the requirements of FFMIA.

Gene L. Dodaro

Comptroller General

of the United States

Karl J. Maschino 

Chief Administrative Officer/

Chief Financial Officer

Orice Williams Brown 

Chief Operating Officer

William L. Anderson 

Controller

Edda Emmanuelli Perez

General Counsel
GAO Performance and Accountability Report 2023

4 GAO-24-900483 About GAO

GAO Performance and Accountability Report 2023

About GAO 

GAO is an independent, nonpartisan agency 

in the legislative branch of the federal 

government. Commonly known as the 

investigative arm of the Congress or the 

“congressional watchdog,” we examine 

how taxpayer dollars are spent and advise 

policymakers and agency heads on ways to 

make government work more efficiently.

As a legislative branch agency, we are 

exempt from many laws that apply to 

executive branch agencies; however, we 

generally hold ourselves to the spirit of 

many such laws, including FMFIA; the 

Government Performance and Results 

Act (GPRA) Modernization Act of 2010 

(GPRAMA); and the Federal Information 

Security Modernization Act of 2014 (FISMA).1

Accordingly, the FY 2023 PAR provides 

information on GAO’s work, which we 

consider comparable to that reported by 

executive branch agencies that choose 

to prepare annual PARs in lieu of Agency 

Financial Reports. 

1

 FMFIA requires executive branch agencies to establish systems 

of internal accounting and administrative controls consistent with 

standards for internal control in the federal government issued by the 

Comptroller General and to evaluate such systems annually. Pub. L. 

No. 97-255 (1982), codified at 31 U.S.C. § 3512(c)-(d). GPRAMA, 

Pub. L. No. 111-352 (2011) updated GPRA, Pub. L. No. 103-62 

(1993), and requires executive branch agencies to prepare strategic 

plans, annual performance plans, and annual performance reports, 

among other things. FISMA, Pub. L. No. 113-283 (2014), codified at 

44 U.S.C. §§ 3551-3558, largely superseded the very similar Federal 

Information Security Management Act of 2002, Pub. L. No. 107-347, 

title III (2002), setting requirements for federal agencies to implement 

policies and procedures to cost-effectively reduce IT risks.

Source: Maxim/stock.adobe.com. | GAO-24-900483
GAO Performance and Accountability Report 2023

GAO-24-900483 5 About GAO

GAO Past and Present

GAO’s Start

The Pension Building. 

Source: National Building Museum.

GAO was established in 1921, when the Budget and 

Accounting Act transferred auditing responsibilities, 

accounting, and claims functions from the Treasury to this 

new agency. GAO was created because federal financial 

management was in disarray after World War I. Wartime 

spending had driven up the national debt, and the Congress 

saw that it needed more information and better control over 

expenditures. The act made GAO independent of the executive branch and gave it a broad 

mandate to investigate how federal dollars were spent. 

The Early Years

Inside the Pension Building. 

Source: GAO Archives.

In response to the needs of the Congress and the nation, GAO 

has evolved over the years in how it does its work. Until the end 

of World War II, GAO primarily checked the legality and adequacy 

of government expenditures. The work was done centrally, which 

meant that government agencies had to send their fiscal records to 

GAO. Legions of audit clerks worked in the great hall of the Pension 

Building—GAO’s headquarters (HQ) from 1926 to 1951—reviewing 

stacks of paperwork documenting government expenditures.

During President Franklin D. Roosevelt’s New Deal in the 1930s, 

federal money poured into recovery and relief efforts to fight the Great 

Depression. More government programs meant more government 

expenditures for GAO to examine. GAO, which started with about 1,700 employees, grew 

to about 5,000 employees by 1940. With the U.S. entry into World War II, military spending 

triggered a workload explosion that overwhelmed GAO’s ability to keep up with central voucher 

auditing. Even with a staff that had grown to more than 14,000 by 1945, the agency faced a 

backlog of 35 million unaudited vouchers.

After World War II

Dedication of the new GAO building. 

Source: GAO Archives.

After the war, GAO recognized that it could best serve the 

Congress and the nation by conducting broader, more 

comprehensive audits that examined the economy and 

efficiency of government operations. Instead of scrutinizing 

every government fiscal transaction, GAO began to review 

federal agencies’ financial controls and management.

Beginning in the late 1940s, GAO also worked with the 

Treasury and the Bureau of the Budget (now OMB) to help 

executive branch agencies improve their accounting systems 

and controls over spending. With the move to comprehensive 

auditing, GAO further reduced the number of audit clerks and 

began to hire accountants.
GAO Performance and Accountability Report 2023

6 GAO-24-900483 About GAO

By 1951, when GAO moved into its new HQ across the street 

from the Pension Building, its staff numbered just under 7,000. 

The 1950s saw a rise in government spending because of the 

Cold War and the build-up of U.S. military forces in Europe 

and Asia. GAO’s work increasingly focused on defense 

spending and contract reviews. Although the agency first 

began doing field work in the 1930s, it formally established 

a network of regional offices in 1952. Various national crises 

affected GAO’s work in the 1960s and 1970s. During the 

Vietnam War, for example, GAO opened an office in Saigon to monitor military expenditures and 

foreign aid. Further, in 1972, some of GAO’s reviews touched on Watergate. 

GAO headquarters building. 

Source: GAO Archives.

In 1974, the Congress broadened GAO’s role and gave it greater responsibility in the budget 

process. The agency’s staff, mostly accountants, began changing to fit the work. In the 1970s, 

GAO started to recruit scientists, actuaries, and experts in fields such as health care, public 

policy, and IT. In 1986, GAO assembled a team of professional investigators, many with law 

enforcement backgrounds, to investigate allegations of possible criminal and civil misconduct.

Recent Years

GAO built domestic and international partnerships with federal inspectors 

general, state and local audit organizations, and other countries’ national audit 

offices to enhance its ability to perform audits, allow it to shape professional 

audit standards, and serve as a leader within the accountability community. The 

agency reported on the savings and loan industry, and it has repeatedly warned 

about government spending and the nation’s fiscal health.

In the 1990s, GAO worked with executive branch agencies to strengthen financial 

management, urging federal agencies to modernize outmoded financial systems, prepare 

yearly financial statements, and submit them for audit. GAO also began reporting the HighRisk List, which has served to identify and help resolve serious weaknesses in areas that 

involve substantial resources and provide critical services to the public. In 2004, GAO’s name 

was changed by law from the General Accounting Office to the Government Accountability 

Office to better reflect the mission and services it provides.

In the 2000s, GAO increased its attention on disaster preparedness, recovery, and resilience; 

cybersecurity threats; and the evolving impacts of science and technology. In 2011, we 

began reporting on fragmentation, overlap, and duplication and cost savings and revenue 

enhancement in the government. Beginning with FY 2019, the Congress directed GAO to 

take steps to address its evolving science and technology needs and, in response, GAO 

established a Science, Technology Assessment, and Analytics team. Most recently, we have 

focused our attention on COVID-19 oversight and related expenditures.

Since 2002, GAO’s work has resulted in $1.38 trillion in financial benefits and over 28,000 

program and operational benefits that helped change laws, improve public safety and other 

services, and promote better management throughout government. 
GAO Performance and Accountability Report 2023

GAO-24-900483 7 About GAO

Mission, Core Values, Strategic Goals, and Organizational Structure

Mission

Our mission is to support the Congress in meeting its constitutional responsibilities, and help 

improve the performance and ensure the accountability of the federal government for the 

benefit of the American people. 

Core Values

Our three mission core values—accountability, integrity, and reliability—form the basis for 

all of our work, regardless of its origin. These core mission values work in concert with our 

three core people values—that our staff are valued, respected, and treated fairly—to create 

a synergy that is essential for us to achieve our mission. (See the inside front cover of this 

report for more detail, along with our scope of work.)

Strategic Goals

GAO has three externally focused goals (goals 1, 2, and 3) and one internally focused goal 

(goal 4), which were updated in 2022. For additional information, see Part II of this report and 

GAO’s Strategic Plan.

 Goal 1: Address Current and Emerging Challenges to the Well-being and Financial 

Security of the American People

 Goal 2: Help the Congress Respond to Changing Security Threats and the 

Challenges of Global Interdependence

 Goal 3: Help Transform the Federal Government to Address National 

Challenges

 Goal 4: Maximize the Value of GAO by Enabling Quality, Timely Service to the 

Congress and by Being a Leading Practice Federal Agency

Source: GAO. | GAO-24-900483

Organizational Structure

Gene L. Dodaro became the eighth Comptroller General of the United States and head of 

the GAO on December 22, 2010. He previously served as the Acting Comptroller General for 

almost 3 years and prior to that as GAO’s Chief Operating Officer for 9 years.

Three other executives join Comptroller General Dodaro to form our Executive Committee: 

Chief Operating Officer Orice Williams Brown, Chief Administrative Officer/Chief Financial 

Officer Karl J. Maschino, and General Counsel Edda Emmanuelli Perez (see fig. 8).
GAO Performance and Accountability Report 2023

8 GAO-24-900483 About GAO

Figure 8: Organizational Structure 

Source: GAO. | GAO-24-900483
GAO Performance and Accountability Report 2023

GAO-24-900483 9 About GAO

We have 15 mission teams of analysts, 

financial auditors, and specialists to support 

our three external strategic goals—with 

several of the teams supporting more 

than one strategic goal. For example, 

our Forensic Audits and Investigative 

Service team (FAIS), in addition to its own 

engagements, coordinates and collaborates 

with other teams when its special 

services are required for (1) specific fraud 

allegations, or (2) assistance in evaluating 

security matters. FAIS also manages 

FraudNet, which is our online system 

created for the public to report to GAO 

allegations of fraud, waste, abuse, or 

mismanagement of federal funds. 

Senior executives in the mission teams 

manage a portfolio of engagements 

to ensure that we quickly meet the 

Congress’s need for independent and 

unbiased information on emerging issues 

and continue longer-term work that flows 

from our strategic plan. To serve the 

Congress effectively with a finite set of 

resources, senior managers consult with 

our congressional clients and determine 

the timing and priority of engagements for 

which they are responsible.

We have several staff and administrative 

offices that work to support the agency’s 

mission teams and Executive Committee, 

the Congress, and the American people. For 

example, OGC provides legal counsel to the 

entire agency, supporting our four strategic 

goals. Each mission team has dedicated 

attorneys who advise staff during the audit 

and reporting processes. OGC also: (1) 

provides legal opinions and decisions to the 

Congress and federal agencies on the use 

of and accountability for public funds; (2) 

issues decisions on Congressional Review Act 

and Federal Vacancies Reform Act matters; 

and (3) adjudicates bid protests—companies’ 

challenges to federal agencies’ contracting 

decisions.

Staff in our Chief Administrative Office (CAO) 

provide leadership for goal 4, including 

GAO’s human capital, IT, and infrastructure 

operations. CAO also includes several of the 

agency’s management functions, such as 

workforce planning, labor relations, business 

analytics, internal communications, and 

insider threat prevention. Some staff in 

CAO also directly support GAO’s Executive 

Committee, work with managing directors 

to shape their staffing plans, and analyze 

and leverage data to inform agency-wide 

decision-making. 

Staff in other offices, such as Strategic 

Planning and External Liaison (SPEL), 

Congressional Relations (CR), Office of 

Opportunity and Inclusiveness (OO&I), 

Audit Policy and Quality Assurance 

(APQA), and Office of Public Affairs (OPA), 

support the efforts of the mission teams. 

This matrixed structure increases our 

effectiveness, flexibility, and efficiency in 

using our expertise and resources to meet 

congressional needs on complex issues. For 

example, OO&I helps promote and maintain 

a work environment that is fair, unbiased, 

and inclusive.

The Government Accountability Office Act of 

2008 established GAO’s Office of Inspector 

General (OIG) as a statutory office within 

the agency. The IG is appointed by, and 

reports to, the Comptroller General. The 

IG is responsible for conducting audits and 

investigations relating to GAO programs and 

operations and makes recommendations 

to promote its economy, efficiency, and 

effectiveness. The IG also keeps the 

Comptroller General and the Congress fully 

informed through semiannual reports that 

summarize the OIG’s activities. In addition, 

the OIG investigates allegations concerning 

activities within GAO that may constitute 

the violation of any law, order, policy, or 

regulation; mismanagement; a gross waste 

of funds; or other wrongdoing. 

For more information on our organization 

and teams, see About Our Teams.
GAO Performance and Accountability Report 2023

10 GAO-24-900483 About GAO

GAO Workforce and Locations

We maintain a workforce with expertise in 

many disciplines. These include accounting, 

law, engineering, public and business 

administration, economics, social and 

physical sciences, and data and IT.

Of GAO’s 3,545 employees, 70 percent 

are based at HQ in Washington, D.C. The 

remaining employees are based in 11 field 

offices across the country (see fig. 9).2 Staff 

in these field offices are aligned with our 

mission teams and perform work in tandem 

with our HQ staff in support of our three 

external strategic goals.

2

 The count of employees differs from FTEs in that this includes full 

and part-time employees at a point-in-time.

Figure 9: GAO’s Office Locations

Strategic Planning and Foresight

We publish a strategic plan every 4 years 

to guide our work as we help policymakers 

oversee federal operations and address the 

most important national issues. In March 

2022, we issued our strategic plan for FYs 

2022-2027. 

It describes our goals and strategies for 

supporting the Congress and the nation. 

This plan reflects the full scope of the 

federal government’s operations, and 

emerging and future trends that may affect 

government and society.
GAO Performance and Accountability Report 2023

GAO-24-900483 11 About GAO

GAO’s strategic plan consists of three parts: 

 Goals and Objectives (GAO-22-1SP); 

  Key Efforts (GAO-22-2SP); and

Trends Affecting Government and 

Society (GAO-22-3SP). 

Source: GAO. | GAO-24-900483

Our strategic plan outlines the areas in 

which we expect to conduct research, 

audits, analyses, and evaluations to meet 

our clients’ needs and allocate resources. 

Our work is aligned under our four strategic 

goals (see fig. 10). Specifically, our audit and 

investigative work is conducted primarily 

under the first three strategic goals in our 

plan. Our fourth strategic goal is focused on 

our internal operations.

The Key Efforts detail our near-term 

priorities to provide the Congress timely and 

fact-based analysis of the most important 

issues facing the nation. We regularly assess 

priorities in consultation with the Congress 

and consistent with our Congressional 

Protocols. This process helps to inform 

updates to our key efforts, as appropriate. 

As part of our strategic planning process, 

we emphasize foresight, continuous 

environmental scanning, and trend analysis. 

These are essential to helping inform our 

decision-making and long-term planning. 

For example, with insights from GAO’s 

Center for Strategic Foresight, we identify 

major emerging issues and challenges 

that pose risks and provide opportunities 

for the federal government. As part of 

our planning effort, we outlined 12 broad 

trends (see fig. 10) with likely effects on 

government and society in the next 5 to 15 

years.

We developed our strategic plan based on 

a review of external literature, discussions 

with outside advisors and selected experts, 

input from our mission teams based on their 

discussions with congressional clients, our 

staff’s subject matter expertise, and our 

foresight work. Our continuous scanning of 

trends helps to ensure GAO remains an agile 

and responsive organization.

We will periodically update our key efforts 

and trends, as appropriate, to reflect 

shifts in congressional priorities and GAO’s 

expected areas of work based on our 

foresight work. Any revisions to our strategic 

plan or resource allocations are disclosed in 

our annual performance plans.
GAO Performance and Accountability Report 2023

12 GAO-24-900483 About GAO

Figure 10: GAO’s Strategic Plan Framework

Source: GAO. | GAO-24-900483
GAO Performance and Accountability Report 2023

GAO-24-900483 13 About GAO

Our strategic plan is based on a hierarchy 

of four strategic goals (the highest 

tier) followed by strategic objectives, 

performance goals, and key efforts. The 

text box below provides an example from 

our strategic plan. 

An Example of Our Four-Tiered Strategic Planning Process

Each strategic goal is composed of strategic objectives, for which there are specific strategies (performance 

goals). Each performance goal has a set of key efforts.

Strategic goals (4)

Strategic objectives (20)

Performance goals (96)

Key efforts (300+)

Example:

Goal 3: Help Transform the Federal Government to Address National Challenges 

Strategic Objective 3.3: Support Congressional Oversight of Crosscutting Issues, 

Major Management Challenges, and Program Risks

Performance Goal 3.3.1: Highlight high-risk federal programs and operations 

and assess government-wide management reforms 

Key Efforts:

 Update progress in addressing high-risk areas with every new Congress and

identify areas, if any, to be newly designated as high-risk

 Assist congressional and presidential transitions by highlighting

key challenges and recommendations to improve the performance

and accountability of the federal government and by assessing the

administration’s management agenda

 Monitor implementation of government-wide management reform initiatives,

including risk management and the Program Management Improvement

Accountability Act

Strategies for Achieving Our Goals

The GPRA of 1993, as amended by the 

GPRAMA of 2010, directs agencies to 

articulate goals and strategies to achieve 

them. GAO’s strategic plan emphasizes 

achieving our goals by: (1) providing the 

Congress and the public information from our 

work; and (2) continuing to strengthen our 

human capital and internal operations. 

Additionally, we emphasize the importance 

of working with other organizations on crosscutting issues, effectively addressing the 

challenges to achieving our agency’s goals, 

and recognizing the internal and external 

factors that could impair our performance. 

With this approach, we plan to achieve the 

level of performance needed to meet our 

performance measures and goals.

Attaining our three externally focused 

strategic goals and their related objectives 

rests on providing the Congress objective, 

fact-based, nonpartisan, and balanced 

information it needs to execute its 

constitutional responsibilities. We do so in a 

number of ways, including: 

 Evaluations of federal policies, programs,

and activities, and the performance of

agencies;

 Oversight of government operations

through financial and other management

audits to determine whether public funds

are spent efficiently, effectively, and in

accordance with applicable laws;

 Investigations to assess whether illegal or

improper activities are occurring;

 Analyses of the financing for government

activities;

 Legal opinions that determine whether

agencies are in compliance with

applicable laws and regulations;
GAO Performance and Accountability Report 2023

14 GAO-24-900483 About GAO

 Policy analyses to assess needed actions 

and the implications of proposed 

actions; and

 Additional assistance to the Congress in 

support of its oversight and decisionmaking responsibilities.

We conduct specific engagements as a 

result of requests from congressional 

committees and mandates written into 

legislation, resolutions, and committee 

reports. In FY 2023, we devoted 94 percent 

of our engagement resources to work 

requested or mandated by the Congress. 

We devoted the remaining 6 percent of 

engagement resources to work initiated 

under the Comptroller General’s authority. 

Much of this work addressed various 

challenges that are of broad-based interest 

to the Congress, such as opportunities 

to reduce fragmentation, overlap, and 

duplication in the federal government; and 

ensuring transparency and accountability 

for emergency spending, such as for 

the pandemic and other areas. We also 

provide frequent technical assistance to 

congressional staff and committees.

Our reviews of government programs and 

operations have identified programs that 

are at high risk for fraud, waste, abuse, 

and mismanagement. These reviews 

help support our biennial High-Risk 

Report, which we updated in 2023. By 

making recommendations to improve the 

accountability, operations, and services 

of government agencies, we contribute 

to increasing the effectiveness of federal 

spending and enhancing the taxpayers’ 

trust and confidence in their government.

Our staff are responsible for following high 

standards for gathering, documenting, and 

supporting the information we collect and 

analyze. Government Auditing Standards, 

developed under the direction of the 

Comptroller General of the United States, 

together with the GAO policies that 

we apply in conducting our audits, are 

consistent with the Fundamental Auditing 

Principles of the International Standards 

of Supreme Audit Institutions. This is 

especially important given the increased 

focus in recent years on the development 

and adoption of international accounting 

and auditing standards. 

Our work is usually presented in products 

that are publicly available. Over the past 

5 years, we have issued, on average, 

675 products annually. Additionally, we 

published more than 700 legal decisions 

and opinions in FY 2023, the vast majority 

of which are bid-protest decisions. In some 

cases, we develop products that contain 

classified or sensitive information that 

cannot be made publicly available. Our 

products include: 

 Reports and written correspondence, 

including Science & Tech Spotlights and 

our new Snapshots, which are short 

and concise products tailored for busy 

readers to share fact-based knowledge 

on important current issues facing the 

Congress and the nation;

 Testimonies and statements for the 

record, where the former are delivered 

orally by one or more of our senior 

executives at a congressional hearing 

and the latter are provided for inclusion 

in the congressional record; 

 Briefings, which are usually given 

directly to congressional staff members; 

and 

 Legal decisions and opinions resolving 

bid protests and addressing issues of 

appropriations law, and opinions on the 

scope and exercise of the authority of 

federal officers.

We also produce special publications, such 

as our reports on America’s fiscal future and 

bid protests.3 Our publication, Principles 

of Federal Appropriations Law, is viewed 

both within and outside of the government 

as the primary resource on federal law 

3

 GAO, Bid Protest Annual Report to Congress for FY 2022, 

GAO-23-900462 (Washington, D.C.: Nov. 1, 2022).
GAO Performance and Accountability Report 2023

GAO-24-900483 15 About GAO

related to the availability, use, and control 

of federal funds.4 Additionally, we maintain 

the government’s repository of reports on 

Antideficiency Act violations and publish 

information extracted from those reports on 

our website. These publications are valuable 

because they highlight important decisions 

and management issues facing policymakers. 

We also achieve our goals by examining 

the impact of our past work and using 

that information to shape future work. 

Consequently, we evaluate actions taken 

by federal agencies and the Congress in 

response to our past recommendations. 

The results are reported in terms of 

financial benefits and other benefits. 

We establish priority recommendations 

and actively monitor the status of 

open recommendations—those that 

remain valid but have not yet been fully 

implemented—and post our findings to our 

recommendations database.

To attain our fourth strategic goal—

an internal goal—and its three related 

objectives, we engage in activities to 

address the key efforts of our strategic plan. 

Additionally, we obtain feedback from our 

congressional clients and internal customers 

4

 Principles of Federal Appropriations Law, also known 

as the Red Book, is a multi-volume treatise concerning 

federal fiscal law. GAO-17-797SP (Washington, D.C.: 

Sept. 14, 2017), GAO-16-463SP (Washington, D.C.: Mar. 

10, 2016), GAO-16-464SP (Washington, D.C.: Mar.10, 

2016), GAO-15-303SP (Washington, D.C.: Mar. 12, 

2015), GAO-08-978SP (Washington, D.C.: Sept. 1, 2008), 

GAO-06-382SP (Washington, D.C.: Feb. 1, 2006), GAO-04-261SP

(Washington, D.C.: Jan. 1, 2004).

on our products, processes, and services— 

to identify ways to improve them. We also 

perform internal management studies and 

evaluations.

Achieving our strategic goals and 

objectives also requires coordination 

with other organizations with similar or 

complementary missions. To this end, 

we use advisory panels and other bodies 

to inform our strategic and annual work 

planning and coordinate with other 

legislative branch agencies (as appropriate). 

We also maintain collaborative working 

relationships with national and international 

government accountability and professional 

organizations, including the federal 

inspectors general, state and local audit 

organizations, and the national audit offices 

of other countries.

These networks allow us to expand our 

institutional knowledge and experience, 

leverage our resources, and improve our 

service to the Congress and American 

people. SPEL leads our strategic initiatives 

for the work with external partner 

organizations. Our mission teams lead work 

on various issues and engage with external 

organizations as they conduct that work.

Measuring Our Performance 

To help us determine how well we are 

meeting the needs of the Congress and 

maximizing our value as a leading practices 

federal agency, we assess our performance 

annually using a balanced set of quantitative 

and qualitative performance measures that 

focus on four key areas—results, client, 

people, and internal operations. 

 Results. To assess our results, we 

measure financial benefits, other 

benefits, the percentage of past 

recommendations implemented, and 

the percentage of new products with 

recommendations.
GAO Performance and Accountability Report 2023

16 GAO-24-900483 Measuring Our Performance 

Financial benefits (generally an 

estimated cost reduction or increase 

in revenue) and other benefits (such 

as better services to the public that 

cannot be estimated in dollar terms) 

typically occur when a recommendation 

is implemented by a congressional or 

agency action. We report our financial 

benefits as net benefits, or estimates of 

benefits less costs associated with taking 

the action(s). We generally limit the 

number of years for which we can claim 

a financial benefit to 5 fiscal years.

To claim a financial benefit or other 

benefit, we prepare an accomplishment 

report. This documents, among other 

things: (1) a cause-and-effect relationship 

between the benefits reported and our 

work; and (2) that the action taken 

by the Congress or agency has been 

substantially completed. Staff can 

prepare accomplishment reports within 

2 fiscal years of the action(s) being taken 

by the Congress or agency. As a result of 

these policies, benefits can be reported 

years after recommendations are made. 

As an example, we made a 

recommendation to improve an 

agency’s operations in 2019. The agency 

agreed with the recommendation 

and took actions to implement the 

recommendation. In 2023, we obtained 

documentary evidence to review the 

steps the agency took and determined 

that the agency changed a business 

practice. We also determined that the 

change was permanent and caused a net 

reduction in program costs beginning 

in 2023. As a result, we can claim net 

financial benefits for up to 5 consecutive 

years, from FY 2023-2027. 

We follow up with federal agencies 

and update the status of our 

recommendations at least once 

yearly. Since it typically takes time 

for agencies to fully implement some 

recommendations, we measure the 

percentage of recommendations 

implemented 4 years prior to a given 

fiscal year. That is, the FY 2023 rate 

is based on recommendations made in 

products that were issued in 2019.

The percentage of new products with 

recommendations includes reports 

and correspondences issued within 

a fiscal year that included at least 

one recommendation. This measure 

recognizes that our products do not 

always include recommendations.

 Client. To measure how well we are 

serving our client, we capture our 

timeliness in delivering products to the 

Congress and the number of times our 

senior executives were asked to present 

expert testimony at congressional 

hearings.5 We use a client feedback 

survey to collect quantitative and 

qualitative data and information on the 

services we provide to our congressional 

clients.

 People. As our most important asset, 

our people define our character and 

capacity to perform our work. A variety 

of data sources, including an internal 

survey, provide information to help us 

measure how well we are attracting 

and retaining highly-qualified staff and 

how well we are developing, supporting, 

utilizing, and leading staff.

 Internal operations. GAO’s ability to 

execute its mission and retain a skilled 

and talented workforce is supported 

by our administrative services (e.g., IT, 

infrastructure operations, human capital, 

and financial management). Through an 

internal Customer Satisfaction Survey 

(CSAT), we gather information on 

three areas: (1) how well our internal 

operations help employees do their 

work; (2) how our internal operations 

improve employees’ work-life balance; 

and (3) how satisfied employees are with 

our IT tools. 

5

 For purposes of this measure, we define senior executives as those 

above the General Schedule 15 or equivalent level.
GAO Performance and Accountability Report 2023

GAO-24-900483 17 Measuring Our Performance 

For detailed information on all of our measures, see Setting Performance Targets and 

Appendix II.

Setting Performance Targets

To establish targets for all of our measures, 

we consider our past performance, including 

recent patterns and 4-year rolling averages. 

We use 4-year rolling averages to help us 

examine trends over time because this 

calculation minimizes the effect of an atypical 

result in any given year. We also consider 

other factors, such as known upcoming 

events and external factors that influence our 

work (see Mitigating External Factors). Some 

external factors are beyond our control, such 

as the pace at which agencies implement our 

recommendations and the number of hearings 

at which we are asked to testify (see Other 

Measures of Our Results and Focusing on Our 

Client). 

Based on this information, the teams and 

offices directly engaged in the work discuss 

their views with our senior executives about 

what we planned to accomplish in the 

strategic plan and what they believe they can 

accomplish in the upcoming fiscal year. Our 

Executive Committee then establishes targets 

for the performance measures.

Once approved by the Comptroller General, 

the targets become final and are presented in 

our annual performance plan (2023 and 2024) 

and budget. We may adjust these targets 

after they are initially published, when our 

expected future work or level of funding 

warrants doing so. We include any revised 

targets and the rationale for the changes in 

later documents, such as this PAR.

Regarding specific measures, we set targets 

agency-wide and some by goal. For financial 

benefits and other benefits, we first set 

targets for the agency as a whole, and then 

we set targets for each of our external goals. 

Financial benefits and other benefits for 

Goals 1-3 do not add up to the total agencywide target, as we have left a portion of the 

targets unassigned. Based on our experience, 

we believe that we can meet the agencywide target but we cannot always accurately 

predict under which goals. We anticipate 

variation by goal in these measures due to 

factors such as variation in audited agency, 

priority issues, and congressional interest.

We use several factors to set our agencywide testimony target—the number of times 

we anticipate our senior executives will be 

asked to testify at congressional hearings. 

These factors include the cyclical nature of 

the congressional calendar, our 4-year rolling 

averages, and our past performance. We set 

this target at the agency-wide level and then 

assign a portion of these testimonies as a 

target for each of our external goals based 

on that goal’s expected contribution to the 

agency-wide total. Testimony targets for 

Goals 1-3 do not add up to the total agencywide target, as we have left a portion of the 

testimony target unassigned. Based on our 

experience, we cannot always accurately 

predict under which goals testimonies occur. 

For these measures (financial benefits, other 

benefits, and testimonies), we also track our 

performance by strategic goal to understand 

why we met or did not meet the agency-wide 

target. We also use this information to provide 

feedback to our teams on the extent to which 

they are contributing to the overall target and 

to help them identify areas for improvement.

For past recommendations implemented, 

percentage of products with 

recommendations, and timeliness, we set 

targets and report performance for the 

agency as a whole because we want to 

maintain consistent performance across goals.

We set agency-wide targets for our people 

and internal operations measures to promote 

consistency across the organization.

On the pages that follow, we assess our 

performance for FY 2023 against our 

previously established performance targets.
Overall Performance Toward Our Goals

GAO Performance and Accountability Report 2023

18 GAO-24-900483

In FY 2023, the demand for our work was 

high, with 647 congressional requests and 

new mandates. The results of our work 

reflect our positive performance in FY 2023 

(see table 3). 

Results 

We exceeded our target of $50.0 billion in 

financial benefits by $20.4 billion—reaching 

$70.4 billion. This represents about a 

$84 return on every dollar the Congress 

invested in us. We also exceeded our target 

of 1,200 other benefits by 20 benefits, 

accomplishing 1,220 other benefits. (See 

Financial Benefits and Other Benefits.)

We fell short of our target of 80 percent for 

past recommendations implemented by 5 

percentage points, at 75 percent—similar to, 

but slightly lower than our performance for 

the past 4 fiscal years. We cannot control 

whether or when an agency implements 

our recommendations. However, we will 

continue to take actions in 2024 to facilitate 

their implementation, such as meeting 

with agency officials and identifying 

priority recommendations. (See Past 

Recommendations Implemented.) 

We exceeded our target of 60 percent for 

new products with recommendations by 3 

percentage points, at 63 percent. (See New 

Products Containing Recommendations.)

Client 

Based on our congressional client survey, 

we exceeded our target of 90 percent for 

delivering products and testimonies in a 

timely manner by 4 percentage points—

reaching 94 percent on-time delivery for FY 

2023. 

Our senior executives were asked to testify 

57 times, falling 33 testimonies short of 

our FY 2023 target of 90. This was due, in 

part, to committees generally holding fewer 

hearings in recent years and the composition 

of witnesses changing— factors not in our 

control. We were asked to testify before 

32 separate committees or subcommittees 

on topics spanning most federal agencies. 

(See Focusing on Our Client.)

Source: f11photo/stock.adobe.com. | GAO-24-900483
GAO Performance and Accountability Report 2023

GAO-24-900483 19 Management’s Discussion and Analysis

GAO Performance and Accountability Report 2023

People 

We exceeded or met the targets for all 

but one of our seven people measures. 

For our new hire rate, we exceeded our 

target of 80 percent by 1 percentage 

point, at 81 percent. For retention rate 

with retirements, we exceeded our target 

of 92 percent by 3 percentage points, 

at 95 percent. We met our target rate 

of 96 percent for retention rate without 

retirements. 

For staff development, we fell short of 

our target of 80 percent by 1 percentage 

point at 79 percent; exceeded our target 

of 80 percent for staff utilization by 6 

percentage points at 86 percent; exceeded 

our target of 82 percent for experience 

with supervisors by 8 percentage points 

at 90 percent; and exceeded our target of 

80 percent for organizational climate by 

6 percentage points at 86 percent. (See 

Focusing on Our People and Appendix II.)

Internal Operations 

We assess staff satisfaction with our 

internal operations each year through 

our internal CSAT survey. In November 

2022, we administered a new survey 

instrument to better gauge the quality 

of our customer service. The survey uses 

a different Likert scale to determine 

how much employees agree or disagree 

with statements on our services. Due 

to these changes, the FY 2022 survey 

established a new trend baseline. For the 

services that support employees’ quality 

of work life, we achieved 81 percent; 

for services that help employees get 

their jobs done, we achieved 78 percent; 

and for the IT tools that support our 

work, we achieved 61 percent. (See

Managing Our Internal Operations.)
GAO Performance and Accountability Report 2023

20 GAO-24-900483 Management’s Discussion and Analysis

GAO Performance and Accountability Report 2023

Table 3: Agency-Wide Summary of Annual Measures and Targets

Performance

measure

2018

actual

2019

actual

2020

actual

2021

actual

2022

actual

2023 Met/

not met

2024

target actual target

Results

Financial benefits

(dollars in billions) $75.1 $214.7a $77.6 $66.2 $55.6 $50 $70.4 Met $50

Other benefits 1,294 1,418 1,332 1,239 1,262 1,200 1,220 Met 1,200

Past 

recommendations 

implemented

77% 77% 77% 76% 77% 80% 75% Not met 80%

New products with

recommendations 64% 64% 64% 58% 64% 60% 63% Met 60%

Client

Testimonies 98 97 59 67 72 90 57 Not met 90

Timeliness 97% 95% 93% 97% 97% 90% 94% Met 90%

People

New hire rate 85% 89% 76% 80% 76% 80% 81% Met 80%

Retention rate

With 

retirements 94% 94% 95% 96% 93% 92% 95% Met 92%

Without

retirements 97% 96% 97% 98% 97% 96% 96% Met 96%

Staff development N/Ab N/Ab 81% 82% 82% 80% 79% Not met 80%

Staff utilization N/Ab N/Ab 85% 85% 84% 80% 86% Met 80%

Experience with 

supervisors N/Ab N/Ab 90% 91% 90% 82% 90% Met 82%

Organizational

climate N/Ab N/Ab 86% 87% 86% 80% 86% Met 80%

Internal operations

Help get job done N/Ac N/Ac N/Ac N/Ac 78%c 80% d d N/A d

Quality of work 

life N/Ac N/Ac N/Ac N/Ac 81%c 80% d d N/A d

IT tools N/Ac N/Ac N/Ac N/Ac 61%c 80% d d N/A d

Source: GAO. | GAO-24-900483 

Note: Information explaining all of the measures included in this table appears in the Appendix II. 

a The $214.7 billion in financial benefits we achieved in FY 2019 was due primarily to one large financial benefit of $136.1 billion 

for contributing to reductions in DOD’s procurement costs for weapon systems acquisitions.

b In 2020, we revised our Employee Feedback Survey (now Employee Experience Survey (EES)), based on agency-wide 

feedback. These revisions included the portions used to assess Staff Development, Staff Utilization, Effective Leadership by 

Supervisors (now Experience with Supervisors), and Organizational Climate. The nature and extent of these revisions required 

establishing a new trend baseline for these four People Measures.

c In 2022, we administered a new survey instrument to better gauge the quality of our internal customer services; the new survey 

instrument established a new trend baseline for these measures. 

d Beginning in FY 2023, we administered our annual customer survey at the end of the calendar year and reported the results in 

the next fiscal-year PAR. We plan to continue this practice moving forward.
GAO Performance and Accountability Report 2023

GAO-24-900483 21 Management’s Discussion and Analysis

In addition to our agency-wide annual 

performance measures, we calculate our 

ROI—the ratio between financial benefits 

and dollars invested. We have produced 

financial benefits that exceed the amount 

that has been invested in our agency to 

perform our work, as shown in table 4. For 

the past 6 years, we have had an average 

ROI of $133 to 1.

Table 4: Return on Investment Data

Return on Investment

2018 2019 2020 2021 2022 2023 6-Year Average

Financial benefits 

(dollars in billions) $75.1 $214.7 $77.6 $66.2 $55.6 $70.4 $93.3

Dollars invested 

(dollars in billions)a $0.60 $0.64 $0.66 $0.71 $0.75 $0.84 $0.7

Return on investment

(per dollar invested) $124 $337 $118 $93 $74 $84 $133

Source: GAO. | GAO-24-900483

Note: In FY 2021, we redefined the invested dollars in the denominator of the ROI calculation to be new obligations incurred 

instead of budget authority. This was done because we have recently begun receiving multi-year appropriations, which are 

obligated over several years. The change more accurately reflects funding usage. ROIs previously reported using budget 

authority resulted in the following ROIs, 2018-2021, respectively: $124, $338, $114, and $93. Some numbers may not add due to 

rounding.

a

Dollars invested is defined as total new obligations against GAO’s unexpired accounts for the fiscal year as reported in the 

Treasury’s GTAS and OMB’s MAX system.

Our FY 2023 targets for our 16 performance 

measures are the same as the targets we 

reported in our FY 2024 performance plan. 

We use 4-year rolling averages for key 

performance measures to help us examine 

trends over time, including financial 

benefits, other benefits, new products with 

recommendations, and testimonies. We use 

4-year rolling averages for these measures 

because this calculation minimizes the 

effect of an atypical result in any given 

year. We consider this calculation, along 

with other factors, when we set our 

performance targets. See Table 5.

Table 5: Four-Year Rolling Averages for Selected GAO Measures

Performance measure 2018 2019 2020 2021 2022 2023

Results

Financial benefits (dollars in billions) $71.8 $106.8 $110.3 $108.4 $103.5 $67.5

Other benefits 1,274 1,307 1,331 1,321 1,313 1,263

New products with recommendations 65% 65% 64% 62% 62% 62%

Client

Testimonies 106 103 88 80 74 64

Source: GAO. | GAO-24-900483

Note: In FY 2019, we recorded $214.7 billion in financial benefits, primarily due to one large financial benefit of $136.1 billion for 

contributing to reductions in DOD’s procurement costs for weapons acquisitions. This is included in the 4-year rolling averages 

for FYs 2019, 2020, 2021, and 2022. 
GAO Performance and Accountability Report 2023

22 GAO-24-900483 Management’s Discussion and Analysis

Financial Benefits

Our findings and recommendations produce 

measurable financial benefits for the 

federal government after the Congress 

or agencies act on them and government 

expenditures are reduced or funds are 

reallocated to other areas. For example, 

a financial benefit can be the result 

of changes in business operations and 

activities; the restructuring of federal 

programs; or modifications to entitlements, 

taxes, or user fees.

In FY 2023, our work generated about $70.4 

billion in financial benefits (see fig. 11). We 

exceeded our target of $50 billion by about 

$20.4 billion. 

In light of our (1) performance in FY 2023, 

(2) expected future financial benefits based 

on our past, ongoing, and expected work; 

and (3) uncertainty about the exact amount 

of financial benefits our recommendations 

will yield in 2024, we have set our 2024 

target for financial benefits at $50 billion. 

For more information on how we set our 

targets, see Setting Performance Targets. 

Figure 11: Financial Benefits GAO Recorded

Note: The $214.7 billion in financial benefits we achieved 

in 2019 was due primarily to one large financial benefit 

of $136.1 billion for contributing to reductions in DOD’s 

procurement costs for weapon systems acquisitions.

To calculate our financial benefits, 

we rely primarily on estimates from 

non-GAO sources. These sources are 

typically the agency that acted on our 

work, a congressional committee, or 

the Congressional Budget Office. For 

more information on financial benefits, 

see Measuring Our Performance and 

Appendix II. Examples of major financial 

benefits reported in FY 2023 are in table 6.

Source: Nomad_Soul/stock.adobe.com. | GAO-24-900483
GAO Performance and Accountability Report 2023

GAO-24-900483 23 Management’s Discussion and Analysis

Table 6: Examples of GAO’s Major New Financial Benefits Reported in FY 2023

Description of New Financial Benefits

Amount

(Dollars in 

Billions)

Returning Billions of Unused COVID-19 Relief Funding. Since March 2020, Congress 

has provided over $4.6 trillion to help the nation respond to and recover from the COVID-19 

pandemic. In February 2023, we reported that federal agencies had not used over $90.5 billion 

of these funds as of January 2023. We provided Congress monthly updates about specific 

agency accounts with unused funds. In June 2023, Congress used this information when it 

passed the Fiscal Responsibility Act of 2023, which required certain agencies to return about 

$27.1 billion of these unused funds to the Treasury. (GAO-23-106647) $27.1

Reducing Costs by Leveraging Federal Buying Power. OMB’s category management 

initiative helps federal agencies purchase goods and services through fewer, larger contracts 

to leverage the government’s buying power and save money. However, we found in 2016 that 

agencies were at risk of not using these contracts as much as they could. We recommended 

OMB set agency-specific targets for using these contracts and publicly report on performance. 

Starting in 2017, OMB took action, and agencies began to better leverage these contracts. In 

2023, we determined that our recommendations helped save over $13.1 billion in FY 2021. 

(GAO-17-164) $13.1

Saving Billions by Improving Oversight of COVID Funds. SBA implemented the Paycheck 

Protection Program (PPP) in 2020 to provide loans to small businesses adversely affected by 

COVID-19. We found PPP had limited safeguards to prevent improper payments and fraud. 

We recommended SBA develop and implement plans to ensure program funds are being 

used properly and address potential fraud. SBA developed and implemented additional upfront 

controls for PPP and also incorporated those controls into the Restaurant Revitalization Fund 

that assisted restaurants and similar businesses. In 2023, we determined this enhanced 

oversight allowed SBA to decline $6.4 billion in ineligible or fraudulent loan and grant 

applications. (GAO-20-625) $6.4

Accelerating DOE’s Cleanup of Nuclear Waste. DOE has spent over $170 billion cleaning 

up waste from nuclear weapons produced in the Cold War era, but its most costly cleanup 

work remains. In 2019, we found that DOE did not have a program-wide strategy to balance 

cleanup costs with health and environmental risks, and we recommended that DOE develop 

such a strategy. In 2020, DOE completed its strategy and in 2023, conducted an office-wide 

review, which included accelerating the cleanup of certain nuclear waste at its Savannah River 

Site. As a result, DOE estimated it will close a storage facility 22 years earlier than planned and 

avoid costs of about $2.4 billion. (GAO-19-28) $2.4

Enhancing Tax Revenue by Helping Revise Partnership Audit Rules. Our 2014 review of 

the IRS found that it had difficulty auditing large partnerships—those with at least 100 partners 

and $100 million in assets. IRS would audit a partnership and, if additional taxes were owed, 

reach out to the individual partners to collect. This process was labor intensive and limited 

the number of large partnerships that the IRS could audit. We recommended that Congress 

require large partnerships to pay any taxes owed at the partnership level. In response, the 

Bipartisan Budget Act of 2015 (effective 2018) revised how large partnerships are audited. 

This is expected to have a positive revenue effect equal to about $1.5 billion for FY 2023. 

(GAO-14-732) $1.5
GAO Performance and Accountability Report 2023

24 GAO-24-900483 Management’s Discussion and Analysis

Establishing Site-Neutral Payments under Medicare. In 2015, we found that the 

increased consolidation of hospitals and physician offices was likely leading Medicare to 

pay more than necessary for certain services. Once consolidated, physician offices could 

receive Medicare payments for certain office visits at a higher hospital outpatient department 

rate. We recommended that Congress consider directing the Department of Health and 

Human Services (HHS) to equalize payment rates between physician offices and outpatient 

departments for these visits. In 2019, Medicare did so for certain services. In 2023, we 

calculated savings of about $753 million for FY 2022. (GAO-16-189) $0.753

Source: GAO. | GAO-24-900483

Note: Click on report covers below to access key reports related to Table 6. Additional examples of FY 2023 financial benefits 

can be found in Part II of this report. It can take several years for our recommendations to result in an accomplishment. We 

generally claim an accomplishment within 2 fiscal years of the action taken. For financial benefits, we can generally claim up to 

5 years of new benefits based on a single agency or congressional action. For more information, see Appendix II.

MEDICARE

Increasing Hospital- Physicia Cons n olidat

Highl

ion ights Need for 

Payment Reform

Report to Congression

Decem

al Requesters

ber 2015

GAO-16-189

United States Government Accountabil

LARGE 

ity Office

PARTNERSHIPS

of P

With Growing Number 

Needs

artnerships, IRS 

A to Improve 

udit Efficiency 

Report to Congressional Requesters

September 2014

GAO-14-732

United States Government Accountability Office

DEPARTMENT OF

ENERGY

Program-Wide 

Strategy and Better

Reporting Needed to

Address Growing 

Environmental 

Cleanup Liability 

Report to the Chairman of the

Subcommittee on Strategic Forces, 

Committee on Armed Services, 

U.S. Senate

January 2019

GAO-19-28

United States Government Accountability Office United States Government Accountability Office

Report to the Congress

June 2020

COVID-19

Opportunities to Improve Federal

Response and Recovery Eorts

GAO-20-625 www.gao.gov

FEDERAL

PROCUREMENT

Smarter Buying 

Initiatives Can 

Achieve Additional 

Savings, but Improved 

Oversight and 

Accountability Needed

Report to Congressional Requesters

October 2016

GAO-17-164

United States Government Accountability Office

GAO-23-106647 COVID-19 Relief: Funding and Spending as of Jan. 31, 2023 

-19 Jan. 31, 2023

GAO-23- 106647, · February 2023

The federal government has provided about $4.6 trillion to help the nation respond to and recover from

the COVID-19 pandemic. Tracking federal spending is complex—especially at this unprecedented 

magnitude. As part of our ongoing and comprehensive review of the federal pandemic response, we 

oversee and regularly report on this spending. 

The Big Picture

Six COVID-19 relief laws enacted in 2020 and 2021 provided about $4.6 trillion of funding for pandemic response and 

recovery. As of January 31, 2023, the most recent date for which government-wide information was available, the federal 

government obligated a total of $4.5 trillion and expended $4.2 trillion, or 98 and 90 percent, respectively, of these relief 

funds, as reported by federal agencies to the Department of the Treasury in accordance with Office of Management and 

Budget guidance. Table 1 provides additional details on funding, obligations, and expenditures of government-wide 

COVID-19 relief funds by major spending areas.

Table 1: Major Spending Areas Under COVID-19 Relief Funding, as of Jan. 31, 2023

Major spending areas (dollars in billions)

COVID-19 

relief funding 

Total 

obligations

Total 

expenditures

Economic Impact Payments (Treasury) 858.6 858.2 858.2

Business Loan Programs (Small Business Administration) 833.0 828.1 828.0

Unemployment Insurance (Labor) 701.6 699.5 690.5

Coronavirus State and Local Fiscal Recovery Funds (Treasury) 350.0 349.9 349.7

Public Health and Social Services Emergency Fund 

(Health and Human Services) 

345.7 325.1 277.5

Education Stabilization Fund (Education) 277.7 277.3 161.5

Coronavirus Relief Fund (Treasury) 150.0 149.9 149.8

Supplemental Nutrition Assistance Programs (Agriculture) 121.1 102.2 101.4

Other areas (includes over 300 accounts) 976.8 909.6 754.0

Total 4,614.5 4,499.8 4,170.6

Source: GAO analysis of data from the Department of the Treasury and applicable agencies. | GAO-23-106647

Note: More information on GAO’s COVID-19 related work is available at https://www.gao.gov/coronavirus.

Source: GAO. | GAO-24-900483
GAO Performance and Accountability Report 2023

GAO-24-900483 25 Management’s Discussion and Analysis

GAO Performance and Accountability Report 2023

Many of the benefits that result from our 

work cannot be measured in dollar terms, 

so we refer to them as “other benefits.” 

(Other benefits, however, may result in 

unmeasurable financial savings through 

program efficiency and effectiveness.) 

During FY 2023, we recorded a total of 

1,220 other benefits (see fig. 12). We 

exceeded our target by about 2 percentage 

points. We have set our 2024 target for 

these other benefits at 1,200 again given 

our past, ongoing, and expected work. 

Figure 12: Other Benefits

We categorize our other benefits into six 

areas—similar to those on our High-Risk List 

(see fig. 13). This year, most of our other 

benefits were in public safety and security 

(43 percent) and program efficiency and 

effectiveness (21 percent). We claim these 

benefits generally within 2 fiscal years of the 

action taken. See table 7 and Part II of this 

report for specific examples, and Appendix II 

for more information on other benefits.

Figure 13: Types of FY 2023 Other Benefits

Other Benefits 

Source: Coloures-Pic/stock.adobe.com. | GAO-24-900483
GAO Performance and Accountability Report 2023

26 GAO-24-900483 Management’s Discussion and Analysis

Examples of programs included in the six areas in figure 13 are:

 Acquisition and contract management. DOD weapon systems acquisitions, National 

Aeronautics and Space Administration (NASA) acquisition management, and all federal 

agency and interagency contract management. 

 Business process and management. Federal financial reporting; federal information 

systems; federal real property; human capital management; and DOD business 

transformation, business systems modernization, financial management, support, 

infrastructure management, and supply chain management.

 Program efficiency and effectiveness. Preventing fraud, waste, and abuse; U.S. 

financial regulatory system; federal oil and gas resources; U.S. Postal Service (USPS); 

transportation funding; and telecommunications funding.

 Public insurance and benefits. Medicare, Medicaid, VA, and DOD health care, disability 

programs, food assistance, education programs, housing programs, national flood 

insurance, federal deposit insurance, and other insurance programs.

 Public safety and security. Homeland security and justice programs; critical 

infrastructure, including information security; critical technologies; food safety; 

transportation safety; telecommunications safety; international food assistance; public 

health; consumer protection; environmental issues; national defense; foreign policy; 

international trade; and the intelligence community. 

 Tax law administration. IRS business systems modernization, tax policy, and 

enforcement of tax laws.

Table 7: Examples of GAO’s Other Benefits Reported in FY 2023

Category Description

Acquisition 

and contract 

management

Preparing DOD for Future Emergencies. During the COVID-19 pandemic, DOD 

increased its payment rates to some defense contractors to increase their cash flow 

and help keep them solvent. DOD expected contractors would use some of these 

funds to shore up their subcontractors and suppliers, but did not get much information 

on whether they did so. We recommended in 2022 that DOD determine what 

information it needs and identify steps to collect that data. In response, DOD completed 

a study that identified this data in February 2023—which will better position DOD to 

support the military industrial base in future emergencies. (GAO-22-105007)

Business 

process and 

management

Addressing DOD’s Long-Standing Financial Management Issues. We have 

designated DOD’s financial management as high-risk since 1995. We testified in July 

2023 that DOD is the only large federal agency that has never achieved a “clean” audit 

opinion—which is when financial statements are presented fairly and are consistent 

with accounting principles. DOD implemented some of our recommendations, such as 

providing more information in its databases. It is working on others, such as identifying 

the root causes of issues auditors have identified. This will help DOD get closer to a 

clean audit opinion. The audit process also helps identify IT issues, prevent wasteful 

practices, and improve DOD’s operations. (GAO-23-106941)

Program 

efficiency and 

effectiveness

Clarifying Guidelines for Managing Fraud Risks: Fraud in federal programs can 

erode public trust in government. OMB provides guidelines to help federal agencies 

manage the risk of fraud. However, we reported in 2018 that agencies were uncertain 

about the difference between the guidelines for managing fraud risk and other risks. 

We recommended that OMB clarify these guidelines. In October 2022, OMB clarified 

that agencies should follow leading practices in GAO’s Fraud Risk Framework. This 

will help ensure that agencies are better positioned to manage fraud risks in federal 

programs. (GAO-19-34)
GAO Performance and Accountability Report 2023

GAO-24-900483 27 Management’s Discussion and Analysis

Source: GAO. | GAO-24-900483

Public 

insurance and 

benefits

Improving How State Agencies Protect Nursing Home Residents: CMS works 

with state survey agencies to ensure nursing homes meet federal quality standards—

including that residents are free from abuse. In 2019, we recommended that CMS 

address gaps in its oversight of these survey agencies. CMS updated its guidance 

in FY 2023 in response. For example, it began to require that survey agencies 

immediately make referrals to law enforcement if they have a reasonable suspicion that 

a crime against a resident has occurred and has not already been reported. This may 

improve law enforcement’s ability to collect evidence and prosecute such cases.(GAO19-433)

Public safety 

and security 

Enhancing Federal Efforts to Reduce Underride Crashes. Hundreds of people 

die annually from underride crashes: collisions in which a car slides under a large 

truck. We reported in 2019 that such crashes are likely underreported and that the 

NHTSA had not researched the effectiveness and costs of requiring trucks to have 

side underride guards. We recommended that NHTSA educate police on identifying 

underride crashes, recommend improvements to data collection, and conduct 

more research on side underride guards. In 2022 and 2023, NHTSA acted on our 

recommendations, which will support NHTSA’s efforts to track and reduce underride 

crashes. (GAO-19-264)

Source: GAO. | GAO-24-900483

Note: Click on report covers below to access key reports related to Table 7. Additional examples of other benefits for FY 2023 

can be found in Part II of this report. It can take several years for our recommendations to result in an accomplishment. We 

generally claim an accomplishment within 2 fiscal years of the action taken. For financial benefits, we can generally claim up to 

5 years of new benefits based on a single agency or congressional action. For more information, see Appendix II.

TRUCK UNDERRIDE 

GUARDS

Improved Data 

Collection

Ins

,

pections, and 

Research Needed

Report to Congressional Requesters

March 2019

GAO-19-264

United States Government Accountability

NURSING HOMES

 Office

Improved Oversight 

Needed to Better 

Protect Residents 

from Abuse

Report to Congressional Committees

June 2019

GAO-19-433

United States Government Accountability Office

FRAUD RISK 

MANAGEMENT

OMB Should Improve 

Guidelines and 

Working-Group Efforts 

to Support Agencies’ 

Implementation of the 

Fraud Reduction and 

Data Analytics Act

Report to Congressional Requesters

December 2018

GAO-19-34

United States Government Accountability Office

DOD FINANCIAL 

MANAGEMENT

Efforts to Address 

Auditability and Systems Challenges Need to 

Continue

Statement of Asif A. Khan, Director, Financial 

Management and Assurance

Testimony 

Before the Subcommittees on National 

Security, the Border, and Foreign Affairs, and Government Operations and the Federal 

Workforce, Committee on Oversight and 

Accountability, House of Representatives

For Release on Delivery 

Expected at 10:00 a.m. ET

Thursday, July 13, 2023

GAO-23-106941

United States Government Accountability Office

DEFENSE 

CONTRACTING

More Insight into Use 

of Financing 

Payments Could 

Benefit DOD in Future 

Emergencies

Report to Congressional Committees

February 2022

GAO-22-105007

United States Government Accountability Office
Other Measures of Our Results

GAO Performance and Accountability Report 2023

28 GAO-24-900483 Management’s Discussion and Analysis

Past Recommendations Implemented

One way we measure our effect on 

improving the government’s accountability, 

operations, and services is tracking 

the percentage of recommendations 

that we made 4 years ago that have 

since been implemented. Putting these 

recommendations into practice generates 

tangible benefits for the nation. We use 

a 4-year reporting window because it 

generally takes that much time to fully 

implement some of our recommendations. 

We achieved a 75 percent implementation 

rate for FY 2023. We fell below our target 

of 80 percent by 5 percentage points, 

similar to, but slightly lower than our 

performance for the past 4 fiscal years (see 

fig. 14). 

We continued to highlight the status 

of key recommendations in our annual 

fragmentation, overlap, and duplication 

work—including progress made and the 

benefits of full implementation. We also 

continued to send letters to the heads of 

most federal departments—31 in 2023—

recognizing their progress in implementing 

our priority recommendations and calling 

their attention to those still requiring 

action.

Despite not making our target for 

past recommendations implemented 

for the past several years, it is an 

important indicator to us, and results in 

improvements to government services 

and operations. As such, we are retaining 

our target of 80 percent for FY 2024. 

We will continue to take appropriate 

actions to reach this target, such as 

requesting updates from agencies on our 

recommendations on a periodic basis and 

identifying priority recommendations. 

(See Setting Performance Targets.)

Figure 14: Percentage of Past 

Recommendations Implemented

As figure 15 shows, agencies need time 

to act on our recommendations. Our 

experience indicates that recommendations 

remaining open after a 4-year period are 

less likely to be implemented in subsequent 

years. 

Figure 15: Cumulative Implementation Rate for 

Recommendations Made in FY 2019

New Products Containing 

Recommendations

In FY 2023, about 63 percent of the reports 

we issued contained recommendations 

(see fig. 16). We track the percentage 

of new products with recommendations 

because we want to focus on developing 
GAO Performance and Accountability Report 2023

GAO-24-900483 29 Management’s Discussion and Analysis

recommendations that, when implemented, 

produce financial and other benefits for the 

nation. 

We are maintaining the 60 percent target 

for 2024 because we recognize that 

including recommendations in our products 

is not always warranted, and the Congress 

and agencies often find informational 

reports as useful as those that contain 

recommendations. Our informational 

reports have the same analytical rigor and 

meet the same quality standards as those 

with recommendations and, similarly, 

can help to bring about substantial 

financial and other key benefits. Hence, 

this measure allows us some flexibility 

in responding to requests that result in 

reports without recommendations.

Figure 16: Percentage of New Products with 

Recommendations

Note: See Part V for detailed information on data sources 

that we use to assess each performance measure, as well 

as the steps we take to verify and validate the data.

Focusing on Our Client

To fulfill the informational needs of the 

Congress, we deliver the results of our 

work orally, as well as in writing, at a 

time agreed upon with our client. Our 

performance this year indicates that we 

served the Congress well. 

In FY 2023, we received requests for work 

from 93 percent of the full committees 

of the Congress and 46 percent of the 

subcommittees.6 Our 4-year average 

for these requests is 93 percent and 52 

percent, respectively. We strive to respond 

to all congressional requests for testimony 

and deliver our products when promised, 

based on our clients’ needs. We issued 

671 total products and completed work for 

39 full committees and 97 subcommittees 

in FY 2023. In addition to requests for 

written products, we have also responded 

to a growing demand from the Congress 

for technical assistance—work that could 

include briefings on prior work by GAO 

experts, data analysis, or comments on 

legislative bills. 

6

 In FY 2023, we revised the methodology to calculate the committee 

information to better capture the breadth of our congressional clients.

Testimonies

Our clients often invite us to testify on our 

current and past work as it relates to issues 

that committees are examining through 

the congressional hearing process. During 

FY 2023, our senior executives were asked 

to testify 57 times. We fell 33 testimonies 

short of our target (see fig. 17). Although 

we did not meet our target, we were asked 

to testify before 32 separate committees 

or subcommittees—on topics spanning most 

federal agencies (see table 8). 

This measure is client-driven based on 

invitations to testify; we cannot always 

anticipate clients’ specific subject area 

interests. The number of opportunities 

we had to testify this year was lower than 

recent years because the overall number 

of hearings held by the Congress has been 

generally declining since 2017. In addition, 

while GAO is one of the top agencies 

requested to testify, other witnesses called 

to testify more often included nominees, 

members of the Congress, and agency 

officials from DOD and VA. 
GAO Performance and Accountability Report 2023

30 GAO-24-900483 Management’s Discussion and Analysis

The 57 testimonies that our senior 

executives delivered in FY 2023 covered 

the scope of our mission areas. Forty-two 

percent of the testimonies that our senior 

executives delivered were related to our 

high-risk areas and programs. See GAO’s 

High-Risk List. 

Table 8: Selected Testimony Topics • FY 2023

Goal 1: Address Current and Emerging Challenges to the Well-being and Financial 

Security of the American People 

 Improving Servicemembers’ Transition to 

Civilian Life

 Combatting the Threat of Antibiotic 

Resistance

 Coordinating Federal Broadband Strategy 

 Using COVID-19 Funding for State Child Care

 Examining Federal Actions Related to the 

March 2023 Bank Failures

 Addressing Deficiencies in HHS’s Leadership 

and Coordination of Emergencies

 Improving Diversity in the Financial Services 

Industry

 Addressing Staffing Challenges within the 

Veterans Health Administration

 Improving Air Travel for Passengers with 

Disabilities

 Identifying Trends in Revenue and Grants 

Supported by the Community Health Center 

Fund

 Improving Efforts to Dispose of Federal Real 

Property 

 Addressing Longstanding VA Management 

Challenges through Sustained Leadership

 Improving Collaboration and Performance at 

the Federal Protective Service

 Addressing Challenges to the Successful 

Modernization of VA’s Electronic Health 

Record System

 Implementing GAO Recommendations to Help 

Address Challenges at Commerce, DOE, and 

the Environmental Protection Agency (EPA)

 Addressing DOD’s Long-standing Financial 

Management Issues

 Providing Observations on Proposed 

Legislation to Improve VA Management and 

Programs

 Implementing GAO Recommendations to 

Help Federal Agencies Address Legacy IT 

Systems

 Understanding Technologies, Challenges, and 

Policy Options to Support Pandemic Origin 

Investigations

 Understanding the Requirements for Hospitals’ 

Tax-Exempt Status

 Providing Observations on VA IT Contracting 

Trends and Management Oversight

 Evolving the IT and Cybersecurity Scorecard

 Providing Observations on Federal Grants 

Management

 Implementing GAO Recommendations to Help 

the Department of Homeland Security (DHS) 

Address Critical IT Systems 

Goal 3: Help Transform the Federal Government to Address National Challenges

Source: GAO. | GAO-24-900483

Note: Additional information on selected testimonies can be found in Part II of this report.

 Identifying Challenges Upgrading DOD’s 

Aging Tactical Aircraft Fleet

 Ensuring the Cybersecurity and Infrastructure 

Support Agency Effectively Helps Sector Risk 

Management Agencies

 Improving Defense Data of Significant 

Infrastructure and Environmental Challenges

 Strengthening the Federal Emergency 

Management Agency’s (FEMA) Workforce 

Management and Coordination of Federal 

Disaster Recovery Programs

 Improving Coast Guard’s Ability to Conduct 

Missions 

 Improving Coast Guard Recruitment and 

Retention

 Addressing Asset and Workforce Needs at the 

Coast Guard and U.S. Customs and Border 

Protection 

Goal 2: Respond to Changing Security Threats and the Challenges of Global 

Interdependence
GAO Performance and Accountability Report 2023

GAO-24-900483 31 Management’s Discussion and Analysis

Comptroller General Testifying before the Congress

Source: GAO (two photos above, screenshots from GAO website, and covers of GAO reports). | GAO-24-900483

HIGH-RISK SERIES

Efforts Made to Achieve 

Progress Need to Be 

Maintained and Expanded 

to Fully Address All Areas

Statement of Gene L. Dodaro

Comptroller General of the United States

Testimony 

Before the Committee on Homeland 

Security and Governmental Affairs, 

U.S. Senate

For Release on Delivery 

Expected at 10:00 a.m. ET

April 20, 2023

GAO-23-106674

United States Government Accountability Office

The Comptroller General testified before the U.S. Senate, Committee on 

Homeland Security and Governmental Affairs on GAO’s 2023 High-Risk List 

update. 

click photo or report cover to be taken to 

CG’s testimony or report , respectively

click photo or report cover to be taken to 

CG’s testimony or report, respectively

EMERGENCY RELIEF 

FUNDS

Significant Improvements 

Are Needed to Address 

Fraud and Improper 

Payments

Statement of Statement of Gene L. Dodaro, 

Comptroller General of the United States

Testimony 

Before the Committee on Oversight and 

Accountability, House of 

Representatives

For Release on Delivery 

Expected at 10:00 a.m. ET

Wednesday, February 1, 2023

GAO-23-106556

United States Government Accountability Office

The Comptroller General testified before the U.S House of Representatives, 

Committee on Oversight and Accountability on factors that contributed to fraud 

and other improper payments in pandemic recovery programs. 
GAO Performance and Accountability Report 2023

32 GAO-24-900483 Management’s Discussion and Analysis

Figure 17: Testimonies

0

50

100

150

2018 2019 2020 2021 2022 2023 2023

Number

Source: GAO. | GAO-24-900483

Actual Target Actual

90

57

72 67 59

98 97

We also delivered 10 member briefings, 

were asked to submit one Statement 

for the Record in lieu of testifying, and 

provided responses to 24 sets of Questions 

for the Record, which become part of 

the official hearing records. Moreover, 

GAO’s work was cited by members of 

the Congress and witnesses in over 200 

hearings beyond those at which we 

testified. 

Our senior executives also participated in 

five roundtables sponsored by congressional 

committees, subcommittees, or working 

groups. The topics covered by the 

roundtables included women veterans, 

military capabilities and readiness, and 

federal infrastructure. 

For FY 2024, we will maintain our 

testimony target of 90. We believe this 

is a stretch target given the number of 

testimonies we have delivered over the 

past several years. We anticipate more 

opportunities to testify in the future. (See 

Setting Performance Targets.)

Timeliness

To be useful to the Congress, our products 

must be available when our clients 

need them. In FY 2023, we exceeded 

our timeliness target of 90 percent by 4 

percentage points (see fig. 18). We reach out 

directly to our clients through several means, 

including an electronic feedback survey. 

(We launched a new Client Feedback survey 

in 2023. Two key changes were increasing 

the pool of potential respondents and 

streamlining the survey. See Appendix II.) 

As in prior years, we use the results of our 

client feedback survey as a primary source 

and barometer for whether we are getting 

our products to our congressional clients 

when they need the information. 

To calculate this result, we tally responses 

from the client survey we send to key 

congressional staff working for the 

requesters of our non-legal products. 

Because our products usually have multiple 

requesters, we often send forms to more 

than one congressional staff person per 

testimony or product. One of the questions 

on the new survey asks the client whether 

they “agree” or “disagree” that the product 

was delivered on time. In FY 2023, 94 

percent of congressional staff said our 

products were on time. 

We have consistently set a high target for 

timeliness because it is important for us to 

meet congressional needs when they occur. 

We have again set our FY 2024 target at 

90 percent because we believe that this is 

realistic given current staffing levels and 

workload demands. 

Figure 18: Timeliness

Percentage of products on time

Source: GAO. | GAO-24-900483

Actual Target Actual

97% 95% 93% 97% 97% 94%

0

20

40

60

80

100

2018 2019 2020 2021 2022 2023 2023

90%

Note: See Part V for detailed information on data sources 

that we use to assess each performance measure, as well 

as the steps we take to verify and validate the data.
GAO Performance and Accountability Report 2023

GAO-24-900483 33 Management’s Discussion and Analysis

Focusing on Our People

Our highly diverse, professional, and 

multidisciplinary staff were critical to 

our FY 2023 performance. Our ability to 

hire, develop, retain, and lead staff is 

key to fulfilling our mission of serving the 

Congress and the American people. Over 

the last 14 fiscal years, we have refined 

our processes for measuring how well we 

manage our human capital. In FY 2023, we 

exceeded or met the targets for six of our 

seven people measures. These measures 

are directly linked to our Goal 4 strategic 

objective of being a leading practices 

federal agency. For more information about 

our people measures, see Appendix II, 

People Measures of this report.

New Hire Rate

Our new hire rate is the ratio of the 

number of people hired to the number we 

planned to hire. GAO’s annual workforce 

planning process helps to identify the 

human capital resource requirements 

needed to accomplish its mission. It is the 

key tool to put strategic goals into human 

capital actions that are needed to respond 

to changing work environments. The 

workforce plan takes into account strategic 

goals, projected workload requirements, 

and other changes, such as retirements, 

attrition, promotions, and skill gaps. It 

specifies the number of planned hires 

for the upcoming year. Adjustments to 

the plan are made throughout the year, 

if necessary, to respond immediately to 

the most pressing issues for congressional 

oversight and decision-making. 

Table 9 shows that in FY 2023, we 

exceeded our new hire rate target of 

80 percent by 1 percentage point at 81 

percent.

Table 9: Actual Performance and Targets Related to Our New Hire Rate Measure

Performance

measure

2018 

actual

2019 

actual

2020 

actual

2021 

actual

2022 

actual

2023 

target

2023 

actual

2024 

target

People

New hire rate 85% 89% 76% 80% 76% 80% 81% 80%

Source: GAO. | GAO-24-900483

Retention Rate

We continuously strive to make GAO a 

place where people want to work. Once 

we have made an investment in hiring and 

training people, we would like them to stay 

with us. This measure is one indicator of 

whether we are attaining this objective. 

We calculate this measure by taking 100 

percent minus the attrition rate, where 

attrition rate is defined as the number of 

separations divided by the average onboard 

strength. We calculate this measure 

with and without retirements. Table 10

shows that in FY 2023, we exceeded our 

target rate of 92 percent for retention 

with retirements by 3 percentage points 

at 95 percent. We met our target rate 

of 96 percent for retention rate without 

retirements at 96 percent. 
GAO Performance and Accountability Report 2023

34 GAO-24-900483 Management’s Discussion and Analysis

Table 10: Actual Performance and Targets Related to Our Retention Rate Measures, Including and 

Excluding Retirements

Performance

measures

2018

actual

2019

actual

2020

actual

2021

actual

2022

actual

2023

target

2023

actual

2024

target

People

Retention rate

With retirements 94% 94% 95% 96% 93% 92% 95% 92%

Without retirements 97% 96% 97% 98% 97% 96% 96% 96%

Source: GAO. | GAO-24-900483

Staff Development and Utilization, 

Experience with Supervisors, and 

Organizational Climate

One way that we measure how well we 

are supporting our staff and providing an 

environment for professional growth is 

through our annual EES. This confidential, 

web-based survey is administered to all of 

our employees once a year. Through the 

survey, we encourage our staff to indicate 

what they think about our overall operations, 

work environment, and organizational culture, 

and how they rate their experience with 

immediate supervisors. (See Part V of this 

report on Appendix II, People Measures for 

additional information about this survey.) 

This fiscal year, 75 percent of our employees 

completed the survey, and we exceeded three 

of four targets (see table 11). We did not meet 

our staff development target of 80 percent 

by 1 percentage point, at 79 percent. For 

staff utilization, we exceeded our target of 80 

percent by 6 percentage points, at 86 percent. 

For experience with supervisors, we exceeded 

our target of 82 percent by 8 percentage 

points, at 90 percent. For organizational 

climate, we exceeded our target of 80 percent 

by 6 percentage points, at 86 percent. 

Given our performance on these measures 

in recent years and high engagement and 

retention rates, we have decided to retain 

the same targets related to the four people 

measures. In FY 2024, a multidisciplinary 

team of leaders will conduct a root cause 

analysis of our staff development to aid us 

in developing the appropriate agencywide 

solutions and interventions.

Table 11: Actual Performance and Targets Related to Our Measures of Employee Satisfaction with 

Staff Development, Staff Utilization, Supervisors, and Organizational Climate

Performance

measuresa 2018

actual

2019

actual

2020

actual

2021

actual

2022

actual

2023

target

2023

actual

2024

target

People

Staff developmentb N/A N/A 81% 82% 82% 80% 79% 80%

Staff utilizationb N/A N/A 85% 85% 84% 80% 86% 80%

Supervisors 

(experience with)b,c N/A N/A 90% 91% 90% 82% 90% 82%

Organizationalb

climate N/A N/A 86% 87% 86% 80% 86% 80%

Source: GAO. | GAO-24-900483

a

Certain portions of our web-based survey are used to develop these four measures (see Appendix II).

b

In FY 2020, we revised the questions underlying these four people measures. Therefore, we are rebaselining them, and not 

reporting the data from prior years. 

c

In FY 2020, we changed “effective leadership by supervisors” to “experience with supervisors” to better reflect the revised 

underlying questions and senior management’s information needs. 
GAO Performance and Accountability Report 2023

GAO-24-900483 35 Management’s Discussion and Analysis

Managing Our Internal Operations

Our mission and people are supported by our 

administrative services, including information 

management, infrastructure operations, 

human capital, and financial management. 

We use information from our annual 

CSAT survey to assess our performance 

and set targets related to how well our 

administrative services help employees get 

their jobs done and improve the quality of 

their work life, and employee satisfaction 

with IT tools (see table 12). 

We ask staff to rate internal services 

available to them, indicating how well each 

service met their needs by selecting from 

“strongly agree” to “strongly disagree,” or to 

indicate that they did not use the service. 

Our internal operations measures are directly 

related to our efforts under Goal 4 of our 

strategic plan to enable quality, timely 

service to the Congress and be a leading 

practices federal agency.

The first measure includes services that 

help employees get their jobs done, such as 

hiring, IT support, internal communications, 

and report production. The second measure 

includes services that affect quality of work 

life, such as assistance related to pay and 

leave, building security and maintenance, 

and reasonable accommodations. The 

third measure includes IT tools, such as 

our internal engagement management 

system, our document management system, 

and the intranet. Using survey responses, 

we calculate a composite score for 

each service category. 

Table 12 shows our internal operations 

through FY 2022. In November 2022, we 

administered a new survey instrument to 

better gauge the quality of our customer 

service. The survey uses a different Likert 

scale to determine how much employees 

agree or disagree with statements on our 

services. Due to these changes, the FY 2022 

survey established a new trend baseline. (See 

Appendix II, Internal Operations Measures.)

Table 12: Actual Performance and Targets Related to Our Internal Operations Measures

Performance

measures

2018

actual

2019

actual

2020

actual

2021

actual

2022

actual

2023

target

2023

actual

2024

target

Internal operations

Help get job done N/Aa N/Aa N/Aa N/Aa 78% 80% b N/Ab

Quality of work 

life N/Aa N/Aa N/Aa N/Aa 81% 80% b N/Ab

IT tools N/Aa N/Aa N/Aa N/Aa 61% 80% b N/Ab

Source: GAO. | GAO-24-900483

Notes: Information explaining the measures included in this table appears in the Appendix II.

aIIn 2022, we administered a new survey instrument to better gauge the quality of our internal customer services; the new survey 

instrument established a new trend baseline for these measures. 

b Beginning in FY 2023, we administered our annual customer survey at the end of the calendar year and reported the results in 

the next fiscal-year PAR. We plan to continue this practice moving forward. 
GAO Performance and Accountability Report 2023

36 GAO-24-900483 Management’s Discussion and Analysis

Other Ways GAO Served the Congress and the American People

GAO’s High-Risk List

In 2023, we reported that the Congress and 

executive agencies have made substantial 

progress addressing high-risk issues since 

the previous High-Risk List update in 2021. 

Sixteen of 34 high-risk areas improved 

since 2021.7 This is the most progress in 

the 8 years since we started rating highrisk areas. We removed two of the 16 areas 

from the list: Pension Benefit Guaranty 

Corporation Insurance Programs and the 

2020 Decennial Census. We added three new 

areas since our last high-risk update in 2021: 

Strengthening Management of the Federal 

Prison System, Health and Human Services 

Coordination of Public Health Emergencies, 

and Unemployment Insurance System. 

The High-Risk List focuses attention on 

government operations that are vulnerable 

to fraud, waste, abuse, and mismanagement 

or in need of transformation—offering 

solutions to 37 high-risk problems.

A complete list of these areas is shown on 

the next page (table 13) and details can be 

found on our website. Our next update will 

be issued in 2025. 

In March 2022, we reported on key practices 

to successfully address high-risk areas and 

remove them from the List. Our experience 

for more than 30 years has shown that 

congressional attention, OMB engagement, 

and federal agencies’ sustained leadership, 

planning, and execution are key practices 

for successfully addressing high-risk areas. 

Financial benefits to the federal government 

due to progress in addressing high-risk 

areas over the past 18 years (FYs 2006-

2023) totaled about $714 billion. (We began 

collecting data on high-risk financial benefits 

in 2006.) This fiscal year, our high-risk 

work yielded 160 reports, 24 testimonies, 

7

 The 34 areas cited do not include two newly added areas that were not 

rated in 2021. The total high-risk areas for 2021 is 36.

$32.9 billion in financial benefits, and 468 

other benefits.

Opportunities to Reduce 

Fragmentation, Overlap, and 

Duplication, and Achieve Other 

Financial Benefits

In 2023, we issued our 13th annual report to 

the Congress on federal programs, agencies, 

offices, and initiatives that have duplicative 

goals or activities, as well as opportunities to 

achieve greater efficiency and effectiveness 

that result in cost savings or enhanced 

revenue collection. This report identified 

100 new matters and recommendations in 

35 new topic areas that could save money 

and improve efficiency and effectiveness in 

government programs and activities. 

The Congress and federal agencies have 

addressed many of the 1,885 matters 

and recommendations that we identified 

from 2011-2023 to reduce costs, increase 

revenues, and improve agency operations. 

As of April 2023, the Congress and federal 

agencies had fully or partially addressed 

about 73 percent of all matters and 

recommendations (1,383 of 1,885). About 66 

percent of these (1,239) were fully addressed 

and 8 percent (144) partially addressed.8

This yielded about $600 billion in financial 

benefits, an increase of $46.8 billion from 

our last report on this topic.

This work has also led to key other (nonfinancial) benefits. For example, the 

Food and Drug Administration (FDA) and 

the Food Safety and Inspection Service 

began coordinating their efforts on the 

development of drug testing methods for 

8

 In previous annual reports on Duplication and Cost Savings, 

we tracked “actions” instead of matters and recommendations. 

While these describe similar populations, there are occasionally 

differences between the two. For example, some actions in our prior 

reports represented a combination of multiple related matters and 

recommendations. As such, the numbers and status in this report 

should not be directly compared with prior reports. Numbers may not 

add due to rounding.
GAO Performance and Accountability Report 2023

GAO-24-900483 37 Management’s Discussion and Analysis

Table 13: GAO’s High-Risk List as of September 30, 2023

High-risk area Year 

designated

Strengthening the Foundation for Efficiency and Effectiveness

 Strengthening Management of the Federal Prison System 2023

 Emergency Loans for Small Businesses 2021

 Improving Federal Management of Programs that Serve Tribes and Their Members 2017

 U.S. Government’s Environmental Liabilitya 2017

 Improving the Management of IT Acquisitions and Operations 2015

 Limiting the Federal Government’s Fiscal Exposure by Better Managing Climate Change Risksa 2013

 Management of Federal Oil and Gas Resources 2011

 Modernizing the U.S. Financial Regulatory Systema 2009

 Resolving the Federal Role in Housing Financea 2009

 USPS Financial Viabilitya 2009

 Funding the Nation’s Surface Transportation Systema 2007

 Managing Federal Real Property 2003

 Strategic Human Capital Management 2001

Transforming DOD Program Management

 DOD Approach to Business Transformation 2005

 DOD Business Systems Modernization 1995

 DOD Financial Management 1995

 DOD Weapon Systems Acquisition 1990

Ensuring Public Safety and Security

 HHS Leadership and Coordination of Public Health Emergencies 2022

 National Efforts to Prevent, Respond to, and Recover from Drug Misuse 2021

 Government-wide Personnel Security Clearance Process 2018

 Protecting Public Health through Enhanced Oversight of Medical Products 2009

 Transforming EPA’s Processes for Assessing and Controlling Toxic Chemicals 2009

 Ensuring the Effective Protection of Technologies Critical to U.S. National Security Interests 2007

 Improving Federal Oversight of Food Safetya 2007

 Strengthening DHS IT and Financial Management Functions 2003

 Ensuring the Cybersecurity of the Nationa 1997

Managing Federal Contracting More Effectively

 VA Acquisition Management 2019

 DOD Contract Management 1992

 Acquisition and Program Management for DOE’s National Nuclear Security Administration and Office 

of Environmental Management 1990

 NASA Acquisition Management 1990

Assessing the Efficiency and Effectiveness of Tax Law Administration

 Enforcement of Tax Lawsa 1990

Modernizing and Safeguarding Insurance and Benefit Programs

 Unemployment Insurance System 2022

 Managing Risks and Improving VA Health Care 2015

 National Flood Insurance Programa 2006

 Improving and Modernizing Federal Disability Programs 2003

 Strengthening Medicaid Program Integritya 2003

 Medicare Program and Improper Payments 1990

Source: GAO. | GAO-24-900483

a

Legislation is likely to be necessary in order to effectively address this area.
GAO Performance and Accountability Report 2023

38 GAO-24-900483 Management’s Discussion and Analysis

unsafe drug residue levels in seafood. This 

provides a consistent approach and ensures 

consumer safety. In addition, DOD published 

its updated Pre-Positioned War Reserve 

Material Strategic Implementation Plan 

for joint oversight to, among other things, 

help address the fragmented management 

approach of its prepositioned stock program.

Policymakers and the public can track the 

status of congressional and federal agency 

efforts to address the issues we have 

previously identified on GAO’s Duplication 

and Cost Savings website, which also 

includes a downloadable spreadsheet 

containing all matters and recommendations 

related to the duplication and cost savings 

body of work.

General Counsel Decisions

In addition to benefiting from our audit and 

evaluation work, which reflects considerable 

legal input, the Congress and the public 

also benefited from the legal products and 

activities undertaken by our OGC in FY 

2023. The following exemplify some of our 

key contributions.

OGC handled approximately 2,000 bid 

protests during the course of FY 2023.9 The 

bid protest process was authorized by law, 

as part of the Competition in Contracting 

Act of 1984, to provide companies with 

an administrative forum to challenge the 

award, or solicitation for the award, of 

a federal contract. The statute requires 

that GAO resolve protest disputes in no 

more than 100 calendar days, and, in most 

cases, requires agencies to stop work on a 

contract until the protest is resolved. The 

law adopted this stop work approach to 

preserve the possibility for meaningful relief 

upon completion of the protest. 

9

 The precise number of filings each fiscal year is included in GAO’s bid 

protest annual report, which is required to be filed with the Congress 

not later than January 31 of the next calendar year. The requirement 

for the annual report is in the Competition in Contracting Act of 

1984, 31 U.S.C. § 3554(e)(2). The number of filings in the last 3 years 

are as follows: 1,658 filings in FY 2022; 1,897 filings in FY 2021; and 

2,149 filings in FY 2020.

In FY 2023, we issued more than 600 

decisions on the merits, which are accessible 

on GAO’s Bid Protest Decisions web page. 

These decisions addressed a wide range of 

issues involving compliance with, and the 

interpretation of, procurement statutes 

and regulations. Certain of these protests 

involved highly visible government programs 

and received extensive media coverage.

Many of our FY 2023 protests were resolved 

without a written decision on the merits 

because the federal agency involved 

voluntarily took corrective action to address 

the protest, in some cases after GAO used 

Alternative Dispute Resolution techniques. 

The remaining protests were decided 

on the merits, dismissed for procedural 

deficiencies, or withdrawn by the protester. 

The Comptroller General is also required 

by the Competition in Contracting Act to 

report annually to the Congress on federal 

agencies that do not fully implement 

a recommendation made by GAO in 

connection with a bid protest decided in the 

prior fiscal year. 

Within OGC, six attorneys appointed by the 

General Counsel also serve on our Contract 

Appeals Board, established by law in 2007 to 

hear and decide the appeals of contracting 

officer decisions with respect to contract 

disputes involving all legislative branch 

agencies. In addition to using Alternative 

Dispute Resolution procedures, the GAO 

Contract Appeals Board also issues formal 

decisions as necessary to adjudicate contract 

appeals. These appear on our Contract 

Appeals Board Decisions website. 

During FY 2023, the GAO Contract Appeals 

Board opened two new appeals and closed 

six appeals. At the end of FY 2023, the board 

had one pending appeal on its docket, four 

fewer than the five pending at the end of 

FY 2022. The current number of appeals is 

lower than the average for the past 5 years, 

but also indicative of the fact that, unlike 

GAO bid protests, the jurisdiction of the GAO 

Contract Appeals Board is limited to contract 

disputes involving legislative branch agencies. 
GAO Performance and Accountability Report 2023

GAO-24-900483 39 Management’s Discussion and Analysis

In FY 2023, we published 10 appropriations 

law products. These decisions address a 

variety of appropriations law issues arising 

from a broad scope of activities across the 

federal government. They are available on 

our Appropriations Law Decisions web page.

Some examples of the issues we addressed 

in our decisions include the:

 Availability of an appropriation to make 

back pay awards to cover employer tax 

payments and retirement contributions;10

 Availability of an agency’s appropriation 

to indemnify certain parties for liability 

incurred if the parties negligently harm 

agency employees in the performance of 

their official duties;11

 Availability of an appropriation 

provided in permanent law to pay for 

activities ordinarily funded by annual 

appropriations provided in appropriations 

acts;12 and

 Extension of a general provision in an 

annual appropriations act to future fiscal 

year appropriations and the authority 

to purchase a nonmonetary award for a 

state government employee.13

As discussed in prior reports, GAO is 

sometimes asked to provide decisions 

related to whether actions taken by agencies 

constitute rules under the Congressional 

Review Act that must meet certain 

notification requirements. We issued 12 

Congressional Review Act decisions in FY 

2023. We also continued to report under 

the Congressional Review Act on major rules 

proposed by federal agencies to the standing 

committees of jurisdiction of both Houses of 

the Congress. We issued 75 reports for rules 

received in FY 2023. They are available on 

our Congressional Review Act webpage. 

10 B-332003.1, Oct. 5, 2022.

11 B-332444, Dec. 14, 2022.

12 B-334321, Feb. 8, 2023.

13 B-334711, Jun. 5, 2023.

Some examples of the issues we addressed 

in our Congressional Review Act decisions 

include the:

 Application of the Congressional Review 

Act to the FDA’s licensing actions for the 

drug mifepristone;14 and

 Application of the Congressional Review 

Act to the Department of Education’s 

actions to extend a pause on federal 

loan repayment and to cancel certain 

loan debts on a website and in a Federal 

Register document.15

As required by the Federal Vacancies 

Reform Act, we also track vacancies in 

executive positions that require presidential 

appointment with Senate confirmation, and 

report to the President, the Congress, and 

the Office of Personnel Management (OPM) 

where officials act in excess of the time 

period prescribed by the Federal Vacancies 

Reform Act. In addition, we issue decisions 

regarding agency compliance with the 

Federal Vacancies Reform Act pursuant to 

requests from the Congress and Offices of 

Inspectors General. We issued five timeviolation letters under the Federal Vacancies 

Reform Act, and one Federal Vacancies 

Reform Act decision in FY 2023.

Other Legal Work

We also provided ongoing appropriations 

law assistance to various congressional 

committees and federal agencies on a 

number of topics, including the application 

of the Antideficiency Act and the 

Impoundment Control Act of 1974. 

GAO continued to provide appropriations law 

guidance to the entire federal community. 

GAO’s Principles of Federal Appropriations 

Law, commonly known as the Red Book, 

continued to be the primary resource for 

14 B-334995, Jul. 6, 2023.

15 B-334644, Mar. 17, 2023.
GAO Performance and Accountability Report 2023

40 GAO-24-900483 Management’s Discussion and Analysis

appropriations law guidance in the federal 

community.16

Appropriations law attorneys continued 

to provide training on appropriations 

law, including a full-day course 

on appropriations law and shorter 

appropriations law seminars. We held 

24 classes across 15 agencies, including 

classes and custom-designed seminars for 

congressional staff. We also provided 15 

appropriations law seminars for the staffs 

of multiple congressional committees 

and for the Library of Congress. We also 

provided classes for GAO staff involved in 

audits and evaluations, as well as GAO’s 

internal operations. In addition, attorneys 

spoke on our appropriations law work at 

four external conferences. To enhance 

communication within the appropriations 

law community across all agencies and 

within the three branches of government, 

we hosted our 19th annual Appropriations 

Law Forum in 2023, which was attended by 

202 people from 69 agencies. 

For FY 2023, we received 15 Antideficiency 

Act reports and also made selected 

information from reports received in FY 

2022 available on our website. We maintain 

an official repository of Antideficiency Act 

reports and, from FYs 2005-2023, we have 

received 312 reports. 

OGC was involved in the analysis of a wide 

range of the agency’s federal employment 

and labor relations issues, as well as 

privacy and document disclosure matters, 

during the course of the year. This year, 

OGC attorneys continued to advise agency 

management on a number of employment 

issues, including various initiatives related 

16 Principles of Federal Appropriations Law, also known as the Red 

Book, is a multi-volume treatise concerning federal fiscal law available 

at https://www.gao.gov/legal/red-book/overview. GAO-17-797SP

(Washington, D.C.: Sept. 14, 2017), GAO-16-463SP (Washington, 

D.C.: Mar. 10, 2016), GAO-16-464SP (Washington, D.C.: Mar.10, 

2016), GAO-15-303SP (Washington, D.C.: Mar. 12, 2015), GAO08-978SP(Washington, D.C.: Sept. 1, 2008), GAO-06-382SP

(Washington, D.C.: Feb. 1, 2006), GAO-04-261SP (Washington, 

D.C.: Jan. 1, 2004).

to the termination of the COVID-19 public 

health emergency, and planning for a 

work environment with both in person and 

telework options to meet GAO’s mission. 

In addition, attorneys represented GAO 

and its officials in various ongoing litigation 

pending before the federal courts and 

administrative boards, and served as 

management representatives in union 

bargaining sessions and grievances. 

OGC attorneys also continued to advise 

management on the development and 

administration of internal agency policy 

documents and orders. 

As in prior years, OGC was also an active 

stakeholder in ensuring that GAO’s 

acquisition practices and procedures 

comply with all legal requirements and 

best practices.

OGC’s Ethics team worked to promote 

GAO’s ethical culture and to maintain 

GAO’s reputation for independent and 

nonpartisan assessments of federal 

programs. In addition to day-to-day advice 

and presentations on avoiding conflicts of 

interest, maintaining GAO’s independence 

and objectivity, and prudent use of social 

media, we also deployed and administered 

a new application to facilitate employee 

financial disclosure—an important tool 

that supports GAO in avoiding conflicts 

of interest and other threats to audit 

independence. The ethics team also 

maintained an extensive on-line resource 

containing ethics and financial disclosure 

guidance, and vetted candidates for 

appointment to various commissions to 

which the Comptroller General is statutorily 

required to make appointments.
GAO Performance and Accountability Report 2023

GAO-24-900483 41 Management’s Discussion and Analysis

Strategic Partnerships 

Domestic Partnerships 

We work closely with federal inspectors 

general and state and local auditors to 

strengthen our expertise regarding emerging 

issues. They also help us address the unique 

challenges of overseeing federal spending 

that involve state and local governments.

In FY 2023, GAO made significant 

contributions to the domestic accountability 

community through its support of the 

national and regional intergovernmental 

audit forum networks and various 

Comptroller General advisory groups. 

GAO presented at virtual forum events on 

various topics including Yellow and Green 

Book Planned Revisions, Auditing and Data 

Analytics – New and Innovative Approaches, 

and State and Local Oversight of Pandemic 

Funding. These events reached almost 

6,400 practitioners across the nation. 

These groups improve cooperation and 

communication among federal, state, and 

local government auditors and improve the 

efficiency and usefulness of governmental 

audits.

The Comptroller General advisory groups 

bring leaders in government auditing and 

academia together to discuss a wide range 

of subjects. In July 2023, we virtually and 

in-person (the first time since COVID-19) 

convened the Educator’s Advisory Panel. 

The panel provided a platform to explore 

several high-priority areas, such as 

Recruitment and Retention in Cybersecurity 

and Technology, Promoting Public Service 

through Public Affairs Education, and AI.

International Partnerships

GAO made substantial contributions to the 

international accountability community 

through its leadership role in INTOSAI, 

including as a member of its Governing 

Board and as the Chair or Vice Chair 

of six INTOSAI bodies. INTOSAI is an 

umbrella organization for the international 

government auditing community to share 

knowledge and improve government 

auditing around the world. 

Among other key roles, GAO leads the 

International Journal of Government 

Auditing—the primary communication 

mechanism for INTOSAI— and serves as 

Vice Chair of the Policy, Finance, and 

Administration Committee and the INTOSAIDonor Cooperation. The Donor Cooperation 

facilitates financial and technical support 

from a community of 23 donor partners to 

help Supreme Audit Institutions (SAI) build 

professional capacity and enhance oversight 

of government expenditures and programs. 

In FY 2023, GAO led development of the 

INTOSAI Strategic Plan for the period 

2023-2028, which was approved at the 

International Congress of SAIs in November 

2022. In its leadership of the International 

Journal of Government Auditing, GAO 

redesigned the Journal’s website to 

enable real-time coverage of events and 

developments affecting SAIs in the five 

official languages of INTOSAI. GAO also 

worked with key international partners to 

launch a new program that extends the 

reach of the INTOSAI-Donor Cooperation, 

and resumed the in-person International 

Auditor Fellowship Program. 

Center for Audit Excellence 

The Congress authorized GAO to establish 

the Center for Audit Excellence (CAE) to 

provide training and technical assistance to 

domestic and international accountability 

organizations in 2014. CAE is authorized to 

charge fees for its services to recover its 

costs. 

In FY 2023, CAE provided training to about 

3,000 domestic participants from over 100 

U.S. federal, state, and local accountability 

organizations. The training included new 

courses on Generally Accepted Government 
GAO Performance and Accountability Report 2023

42 GAO-24-900483 Management’s Discussion and Analysis

Auditing Standards, survey development and 

conducting audits focused on equity, as well 

as existing courses, such as data reliability 

and techniques for successful audit planning. 

The courses were delivered in various 

formats (e.g., in-person and video). CAE also 

provided technical assistance to domestic 

organizations, such as HUD’s OIG and the 

Massachusetts State Auditor in FY 2023. 

CAE also provided training to over 2,000 

participants from SAIs and overseas nongovernment organizations during FY 

2023. Specifically, CAE provided services 

to 12 international audit organizations 

in Europe, the Caribbean, Africa, Asia 

and South America to strengthen their 

ability to conduct high-quality financial 

and performance audits and comply with 

international audit standards and best 

practices. CAE provided training, mentoring, 

or institutional development services to 

SAIs in Ethiopia, Georgia, Armenia, the 

Dominican Republic, the Philippines, 

Ghana, and Ukraine. CAE also initiated 

efforts in Nepal under its Memorandum of 

Understanding with the U.S. Agency for 

International Development (USAID). 

In addition, CAE provided training courses 

to Jamaica’s SAI and non-governmental 

organizations in Ethiopia. These courses 

covered a wide range of topics including 

performance auditing, writing effective 

audit reports, data analysis, and internal 

controls. CAE continued to mentor auditors 

in the Philippines and Georgia in applying 

performance audit methodologies and 

trained and advised auditors in Ukraine as 

they carried out audits of the Ukrainian 

government’s use of U.S. assistance.

CAE continued its partnerships with donor 

organizations and other federal agencies. 

For example, CAE and USAID are working 

under a 5-year Participating Agency Services 

Agreement, which established a framework 

for CAE to provide services, funded by 

USAID, to SAIs. CAE and the World Bank 

also have a Memorandum of Understanding 

with a term of 5 years to enhance the 

capacity of international accountability 

organizations. Under this agreement, CAE 

developed a performance audit manual 

and delivered training on performance 

auditing to hundreds of auditors in the 

Romanian SAI. Under agreements with the 

State Department, CAE delivered a needs 

assessment of an internal audit organization 

in Suriname and began assisting the 

Bahamas Office of the Auditor General to 

make needed improvements in the quality 

and timeliness of its audits.

Center for Strategic Foresight 

The Center for Strategic Foresight is a 

platform for GAO staff to plan the agency’s 

future and for GAO staff to provide 

congressional clients with expertise, 

products, and analysis that are relevant 

and forward-looking.

In FY 2023, GAO staff conducted efforts to 

support the Center for Strategic Foresight 

through (1) expanded and enhanced 

horizon scanning work; (2) trends analysis 

with the STAA team regarding GAO’s efforts 

in science and technology; (3) technical 

assistance and support to GAO teams 

to help strengthen and increase the use 

of foresight tools and methodologies in 

GAO’s work; (4) training on foresight for 

GAO’s executive candidates; (5) training 

in strategic planning and foresight for 

participants in the international fellows 

program; and (6) development of strategic 

foresight job aides for GAO auditors in 

collaboration with GAO’s methodologists.

In FY 2023, we also continued to provide 

guidance within GAO on our strategic 

plan for 2022-2027. GAO’s foresight staff 

developed trends analysis for several GAO 

mission teams and staff offices. In addition, 

we produced internal briefing papers 

on select emerging issues based on our 

continuous horizon scanning efforts.
GAO Performance and Accountability Report 2023

GAO-24-900483 43 Management’s Discussion and Analysis

Managing Our Resources

Resources Used to Achieve Our FY 

2023 Performance Goals 

Our financial statements for the fiscal 

year ending September 30, 2023, were 

audited by an independent auditor, 

CliftonLarsonAllen, LLP, and received an 

unmodified opinion. The auditor found our 

internal controls over financial reporting to 

be effective—which means that no material 

weaknesses or significant deficiencies 

were identified—and reported that we 

substantially complied with the applicable 

requirements for financial systems in 

FFMIA. In addition, the auditor found 

no instances of noncompliance with the 

laws or regulations in the areas tested. In 

the opinion of the independent auditor, 

our financial statements are presented 

fairly in all material respects and are in 

accordance with accounting principles 

generally accepted in the United States. 

See the auditors’ report, statements, and 

accompanying notes. Table 14 summarizes 

key data.

Table 14: GAO’s Financial Summary (Dollars in Millions)

FY 2023 FY 2022

Total Assets $385.6 $361.5

Total Liabilities $120.9 $122.7

Total Net Position $264.7 $238.8

Net Cost of Operations by Goal

Goal 1: Well-being/Financial Security of 

American People $285.7 $267.2

Goal 2: Changing Security Threats/Challenges of 

Global Interdependence 254.5 181.3

Goal 3: Help Transform the Federal Government 

to Address National Challenges 211.3 206.7

Goal 4: Maximize the Value of GAO 17.3 14.4

Other Costs in Support of the Congress 67.5 69.7

Reimbursable services not attributable to above 

cost categories (20.2) (17.3)

Total Net Cost of Operations $816.1 $722.0

Actual FTE 3,483 3,354

Source: GAO. | GAO-24-900483

Compared with the financial statements 

of large and complex departments in the 

executive branch, our statements present a 

relatively simple picture of a small yet very 

important agency in the legislative branch. 

We focus most of our financial activity 

on the execution of our congressionally 

approved budget, with most of our 

resources devoted to the people needed 

for our mission.
GAO Performance and Accountability Report 2023

44 GAO-24-900483 Management’s Discussion and Analysis

In FY 2023, our budgetary resources 

included appropriations of $797.8 million 

and $36.0 million in spending authority 

from offsetting collections, primarily from 

the lease of space in our headquarters 

building and certain audits of agency 

financial statements. Our total budgetary 

resources, including prior year unobligated 

balances, in FY 2023 were $1,041.9 million. 

Total assets at the end of FY 2023 were 

$385.6 million, consisting mostly of fund 

balance with Treasury and property and 

equipment (including the GAO HQ building, 

land and improvements, and computer 

equipment and software). This represents a 

$24.1 million increase from the total assets 

at the end of FY 2022 of $361.5 million, 

primarily represented as an increase in our 

year-end property and equipment of $13.5 

million in large part due to expenditures 

for construction projects to replace and 

upgrade building infrastructure at GAO 

HQ. Total liabilities were $120.9 million 

and primarily consist of amounts earned 

and unpaid for employees’ salaries and 

benefits, as well as amounts owed to other 

government agencies and nongovernmental 

entities for products and services rendered 

to GAO. The FY 2023 decrease of $10.7 

million in accounts payable was due to 

paying additional approved invoices during 

the final disbursement run of FY 2023 

because the processing of these funded 

invoices under normal operations was 

not certain at the start of FY 2024. Total 

liabilities at the end of FY 2022 were $122.7 

million. 

Our net cost of operations in FY 2023 

is $816.1 million, compared to $722.0 

million in FY 2022 (an overall increase of 

$94.1 million). The largest goal increase, 

$73.2 million, was in Goal 2 – Changing 

Security Threats and Challenges of Global 

Interdependence. GAO mission teams 

with the largest increase in efforts (FTEs) 

this fiscal year contributing the most 

to the Goal 2 increase are: Contracting 

and National Security Acquisition, 

Information Technology and Cybersecurity, 

Natural Resources and Environment, and 

International Affairs and Trade. 

During FYs 2023 and 2022, GAO used 

resources to prepare for, and respond 

to, COVID-19. Enacted in FY 2021, the 

“American Rescue Plan Act of 2021” (Public 

Law No: 117-2) appropriated $77 million to 

remain available until September 30, 2025 

“to prevent, prepare for, and respond to 

Coronavirus and to support oversight of the 

Coronavirus response and of funds provided 

in this Act or any other Act pertaining to 

the Coronavirus pandemic.” 

Other audits that touched on COVID-19 

related issues but did not fall under the 

law listed in the preceding paragraph 

were completed using GAO’s annual 

appropriations. Furthermore, the 

resources used to support our maximum 

telework stance and sanitation-related 

enhancements are considered COVID-19 

related. These costs were funded by GAO’s 

annual appropriation. 

The budgetary resources used and 

obligations incurred under the American 

Rescue Plan Act appropriation during FY 

2023, were $17.0 million, with $16.0 million 

remaining available after September 30, 

2023. Other COVID-19 related resources 

used and obligations incurred using 

the GAO annual appropriation totaled 

$4.0 million as of September 30, 2023. 

Generally, given the nature of these 

transactions, COVID-related costs recorded 

in the statements of net cost would be 

similar in amount to obligations incurred 

and budgetary resources used. 

Figure 19 shows how our FY 2023 costs 

break down by category. 
GAO Performance and Accountability Report 2023

GAO-24-900483 45 Management’s Discussion and Analysis

Figure 19: Use of FY 2023 Funds by Category 

Percentage of total costs

Salary 

and benefits

8.9%

83.7%

IT services and equipment

Other 1.5%

3.2%

Source: GAO. | GAO-24-900483

2.7%

Contract services (non-IT)

Facilities

Limitation on Financial Statements 

Responsibility for the integrity and 

objectivity of the financial information 

presented in the financial statements in this 

report rests with management. The financial 

statements were prepared to report our 

financial position and results of operations, 

consistent with the requirements of the 

Chief Financial Officers Act, as amended 

(31 U.S.C. 3515(b)). The statements were 

prepared from our financial records in 

accordance with federal GAAP. These 

financial statements differ from the financial 

reports used to monitor and control our 

budgetary resources. However, both were 

prepared from the same financial records.

Our financial statements should be read 

with the understanding that as an agency 

of a sovereign entity, the U.S. government, 

we cannot liquidate certain liabilities (e.g., 

accrued annual leave) without legislation 

that provides resources to do so. Although 

future appropriations to fund these 

liabilities are likely and anticipated, they 

are not certain. 

Summary of Financial Systems 

Strategies and Framework 

GAO utilizes the Legislative Branch Financial 

Management System (LBFMS) through an 

interagency agreement with the Library of 

Congress. The Library of Congress is the 

system owner and the system is hosted by 

CGI Federal, Inc. The LBFMS operates CGI 

Federal, Inc.’s Momentum Enterprise Suite 

as the integrated Financial Management 

System and hosts the transaction processing 

system in a Federal Risk and Authorization 

Management Program compliant and secure 

facility. LBFMS utilizes Treasury’s Invoice 

Processing Platform, which allows nonfederal customers to submit electronic 

invoices that, when approved by GAO, are 

loaded into the accounting system and paid. 

This improves internal controls over invoice 

processing, reduces data entry errors, 

and increases efficiency and timeliness of 

payments. 

In late FY 2023, GAO began working with 

the Library of Congress on a major software 

upgrade from Momentum version 7.8 to 

version 8.1. Momentum version 7.8 is near 

the end of its vendor support lifecycle, 

and version 8.1 will offer an improved 

architecture that will improve processing 

efficiency, improvements in the user 

interface that will help streamline data 

entry in forms and other improvements that 

will provide more contextual information 

to users when working in the system. GAO 

will continue to work with the Library of 

Congress team on this upgrade through 

FY 2024, and the new version will be 

implemented near the midpoint of FY 2025.

Internal Controls 

We recognize the importance of internal 

controls to ensure our accountability, 

integrity, and reliability as a leading 

practices agency. To achieve a high level 

of quality, management maintains a quality 

internal control program and seeks advice 

and evaluation from both internal and 

external sources. As a legislative branch 

agency, we are exempt from many laws 

that apply to executive branch agencies; 

however, we generally hold ourselves to 

the spirit of many laws and guidance and 

voluntarily comply with them, including 

FMFIA and OMB Circular No. A-123, 

Management’s Responsibility for Enterprise 

Risk Management and Internal Control, and 

applicable appendices. 
GAO Performance and Accountability Report 2023

46 GAO-24-900483 Management’s Discussion and Analysis

Our internal controls are designed to 

safeguard GAO’s assets against loss from 

unauthorized acquisition, use, or disposition; 

and to provide reasonable assurance 

that transactions are properly recorded, 

processed, and summarized accurately in our 

financial statements. Further, our controls 

ensure that transactions are executed in 

accordance with the laws governing the use 

of budget authority and regulations that 

could have a direct and material effect on 

the financial statements. 

As part of our review efforts, we performed 

a risk-based assessment and identified, 

analyzed, and tested the controls for key 

business processes. Based on the results 

of the assessment, we have reasonable 

assurance that control over operations, 

reporting, and compliance as of September 

30, 2023, was operating effectively and 

that no material weaknesses were found in 

the design or operation of internal control. 

Further, our independent auditor found that 

we maintained effective internal control 

over financial reporting and compliance with 

laws and regulations. The external auditor 

also found no material weaknesses or 

significant deficiencies.

In addition, we met the objectives of 

FFMIA and believe we have implemented 

and maintained financial systems that 

comply substantially with federal financial 

management systems requirements, 

applicable federal accounting standards, 

and the U.S. Standard General Ledger at the 

transaction level as of September 30, 2023. 

We made this assessment based on criteria 

established under FFMIA and guidance issued 

by OMB. Also see Management Assurance 

Statements.

While not subject to the Improper Payments 

Elimination and Recovery Act of 2012 

(IPERA), we complied with the spirit of it. 

IPERA requires that agencies periodically 

review activities susceptible to significant 

improper payments, estimate the amount 

of improper payments—which is de 

minimis—and implement a plan to reduce 

and report estimated improper payments. 

We have implemented and maintained 

internal control procedures to monitor the 

disbursement of federal funds for valid 

obligations.

Our Audit Advisory Committee assists the 

Comptroller General in overseeing the 

effectiveness of our financial reporting 

and audit processes, internal control over 

financial reporting, and processes that 

ensure compliance with laws and regulations 

relevant to our financial operations. The 

committee is composed of individuals 

who are independent of GAO and have 

outstanding reputations in public service or 

business with financial or legal expertise. 

For FY 2023, the members of the committee 

were: 

 Robert H. Attmore (Chair), Certified 

Public Accountant (CPA), Certified 

Government Financial Manager-Retired, 

previously served as the Chairman 

of the Governmental Accounting 

Standards Board, New York Deputy State 

Comptroller, President of the National 

State Auditors Association, and a 

Trustee of the Academy for Government 

Accountability. 

 Honorable Leslye M. Fraser, former 

Environmental Appeals Judge - EPA; 

previously served as Director of 

Regulations, Policy and Social Sciences 

at one of the FDA’s Centers; life member 

and on the executive committee of the 

governing body of the Massachusetts 

Institute of Technology; past President 

of the African American Federal 

Executive Association.

 Robert Mednick, serves on the Board 

of the National Bureau of Economic 

Research and the Governing Council of 

the American Institute of CPAs. He was 

the former worldwide Managing Partner 

of Professional and Regulatory Matters 

of Arthur Andersen, past Chairman 

of the American Institute of CPAs, 

and serves on a number of civic and 

charitable organization Boards.
GAO Performance and Accountability Report 2023

GAO-24-900483 47 Management’s Discussion and Analysis

 Kathleen S. Tighe, former Inspector 

General of Education, also served as 

counsel to the inspector general at the 

General Services Administration (GSA) 

and as the Deputy Inspector General 

of the U.S. Department of Agriculture 

(USDA). She has also served on the 

Digital Accountability and Transparency 

Act of 2014 Interagency Advisory 

Committee and chaired the Recovery 

Accountability and Transparency Board.

See Audit Advisory Committee’s report. 

Planned Resources to Achieve Our FY 

2024 Performance Goals 

For FY 2024, GAO requested an 

appropriation of $859.7 million, an increase 

of $69.4 million or 8.8 percent over the 

FY 2023 appropriation of $790.3 million. 

The requested funds will enable GAO to 

maximize our science and technology 

reporting capabilities to report on 

transformative technologies like blockchain 

and AI. We will also prioritize our reporting 

on government-wide cybersecurity 

capabilities, healthcare spending, defense 

weapons systems development, military 

readiness, and the government’s fiscal 

exposure to climate-related matters. 

Internally, the funding requested will 

make possible critical information 

technology investments to protect our 

data and systems and also help to continue 

addressing GAO’s building infrastructure 

and security requirements as well as 

deferred maintenance needs.

Currently, GAO anticipates operating under 

a Continuing Resolution and expects final 

congressional decisions on our FY 2024 

appropriation will occur late in calendar 

year 2023. As of this writing, the House 

passed an appropriations bill for FY 2024 

covering GAO. The current House and 

Senate proposed funding levels for FY 2024 

would allow GAO to continue hiring at a 

modest level and support the continuation 

of GAO’s IT modernization and cloud data 

management and storage solutions, as well 

as address the increased cost of building 

security requirements and infrastructure 

maintenance needs. 
Management Challenges

GAO Performance and Accountability Report 2023

48 GAO-24-900483 Management’s Discussion and Analysis

Internal Management Challenges

The Comptroller General, the Executive 

Committee, and other senior executives 

identify management challenges through 

the agency’s risk management, strategic 

planning, internal controls, and budgetary 

processes. We monitor our progress in 

addressing these challenges through 

our performance and accountability 

processes, and ask our IG to comment 

on management’s assessment of these 

challenges each year.

Our approach is similar in effect to the 

requirements applicable to executive branch 

agencies (which do not apply to GAO) 

and reflects the longstanding practices of 

the Executive Committee and our IG in 

identifying management challenges. In FY 

2023, we identified the following three 

management challenges:

 Managing a quality workforce;

 Managing our IT systems; and

 Improving the efficiency of our 

engagements.

Additional information on progress made 

and actions planned for the future can be 

found in Part II.

CHALLENGE: Managing a Quality 

Workforce 

The ability of GAO to provide quality 

reports and information to the Congress, 

and meaningful recommendations for 

improving federal programs, is directly 

related to the caliber of talent that we 

attract, hire, and retain. For GAO to be 

effective, it is crucial that we foster a 

diverse workforce with the right skills and 

expertise to meet our mission. Given the 

broad scope of issues the Congress relies on 

us to investigate and audit, our employees’ 

collective expertise must range from the 

hard sciences to public policy and beyond.

Recruiting and hiring. The current 

job market, with its record low level 

of unemployment, combined with high 

demand across the private and public 

sectors for information workers in such 

fields as cybersecurity and data analytics, 

has influenced our strategy to recruit from 

a variety of higher learning institutions. 

We participated in 170 career events this 

year, and bolstered our efforts to attract 

a diversity of applicants via increased 

outreach to minority serving institutions. 

Using our annual workforce planning cycle, 

we identify the skillsets we need—both now 

and in the future—to fulfill our mission. For 

example, to better support our National 

Defense oversight efforts and to meet an 

anticipated increased demand for classified 

work, we created a focused hiring effort on 

entry-level national security positions this 

year.

Retaining our people. Our workforce is 

our greatest resource and investment. 

Ensuring employees feel valued, respected, 

and treated fairly is a key contributor to 

high levels of engagement, workplace 

satisfaction, and retention. For the third 

consecutive year, GAO ranked number one 

in the Partnership for Public Service’s Best 

Places to Work rankings among mid-size 

federal agencies. We recognize, however, 

that we must remain vigilant in fostering 

and maintaining a vibrant workplace 

culture, and that the post-pandemic hybrid 

workplace requires new thinking and 

leadership. To continue building the GAO 

of the future, we must ensure we apply 

practices today that connect employees at 

all levels to our mission and values.

Managing our real assets. GAO has been 

a leader in providing telework flexibilities 

that support its mission and people for 

many years. These flexibilities allowed 

us to quickly pivot to full-scale telework 

during the pandemic and to phase our 

workforce back in person as mission needs 
GAO Performance and Accountability Report 2023

GAO-24-900483 49 Management’s Discussion and Analysis

dictate. We began to right-size our physical 

space prior to the pandemic in response 

to our already-robust telework practices, 

and rented out portions of our HQ building. 

We have continued these efforts, and are 

ever mindful of our responsibility as a 

landlord to provide our federal tenants the 

services and space they need to meet their 

missions.

As our hybrid workplace practices continue 

to evolve, we, like all federal agencies, 

are working to responsibly manage our 

physical assets and resources, both in 

our HQ building and our field offices. In 

addition, we are increasing the number 

of hybrid conference rooms, reimagining 

hoteling space for shared usage, and 

creating informal meeting areas to support 

the collaboration that is vital to our work. 

We also need to ensure we are managing 

our property and systems’ inventories to 

reflect how and where people are working, 

and to manage our space to meet the 

evolving needs of our clients. 

CHALLENGE: Managing Our IT Systems 

Managing modern, effective, secure, 

and cost-efficient IT systems in a rapidly 

evolving technological landscape is a top 

challenge across the federal government. 

To meet this challenge, we are in the midst 

of a 5-year multi-phased IT modernization 

effort. This effort will result in a Cloud 

Smart hybrid IT architecture that will 

provide enterprise-class capabilities and 

improved scalability, performance, and 

resiliency. The goal of this effort is to 

minimize capital expenditures and ensure 

more predictable operating costs. 

Addressing end-of-life systems. A key 

management challenge is reliability and 

stability of GAO IT systems. To address this 

challenge, GAO has elected to shift from 

on-premise data centers to a Cloud solution 

for our applications and to a contract 

owned/contractor operated model for our 

network. We began our journey in 2022 

by creating a hybrid cloud architecture 

and acquisition approach. In FY 2023, we 

laid the foundation by establishing our 

connection to the Cloud and migrating our 

email and much of our office automation 

suite to the Cloud. Also, we began the 

migration of numerous GAO-developed 

applications into the Cloud and plan to 

implement of our core enterprise content 

management (ECM) solution. Further, we 

have awarded our new network contract 

under an enterprise infrastructure solution 

government-wide contract. Once our 

existing network services are transitioned 

in 2024, then we will begin shifting to 

a contract owned/contractor operated 

model to modernize our local area network 

infrastructure. 

Protecting our electronic assets.

Maintaining our network security and 

the electronic assets it houses requires 

constant vigilance. Employees are our 

number one defense against outside threats 

to our internal systems. We strive to 

equip our employees with the information 

they need to protect themselves from 

external phishing and other attacks through 

a variety of mechanisms—mandatory 

annual security training, monthly agencywide security tips and reminders, and 

random phishing tests. We further focus 

on risk mitigation through methods such 

as multifactor authentication, increased 

use of automation, streamlined access 

services, and more. We continue to work 

hard to ensure employees handle digital 

information in accordance with our 

policies and procedures through increased 

communications, strengthening policies and 

procedures, and in coordination with the 

IG. 

CHALLENGE: Improving the Efficiency 

of our Engagements 

GAO continues to invest resources in 

continuous improvement of our mission and 

operations. We strive to meet the needs 

of our congressional clients by delivering 

products and services not only with quality, 

but also with efficiency and effectiveness. 
GAO Performance and Accountability Report 2023

50 GAO-24-900483 Management’s Discussion and Analysis

Augmenting resources. We continued to 

improve the efficiency of engagements 

and operations by deploying GAO experts 

in the disciplines of continuous process 

improvement, organizational change 

management, and program management. 

For example, GAO experts in these 

disciplines are directly supporting our 

mission teams by helping streamline 

components of the GAO product review 

and publication processes and helping 

shape future modes of efficiently and 

effectively sharing GAO work in a digital 

environment. 

Supporting change. Experts in 

organizational change management 

actively support agency-wide improvement 

efforts to help ensure that GAO’s 

engagements are not adversely impacted 

by the implementation of new systems 

or changes in the work environment. We 

have implemented formal training for 

key project management roles to build 

capabilities and apply change management 

skills, tools, and processes to mitigate 

risks. 

Fine-tuning our work processes. We are 

taking steps to increase organizational 

efficiency, IT portfolio management and 

delivery, and digital-first strategies. GAO 

has implemented a series of multi-year, 

quarterly steps that improve engagement 

efficiency and insights on the application 

of iterative project management principles 

and practices. These steps will help 

transform the way in which engagements 

are traditionally managed. GAO’s business 

segment focuses on achieving mission 

teams’ IT needs by facilitating an annual 

process that ensures the needs of the 

agency are appropriately considered. 

Digital-first strategies guide GAO’s efforts in 

planning and designing work processes. For 

example, we consider the user’s experience 

in reading our reports on different devices.

Office of the Inspector General 

GAO’s OIG independently conducts audits 

and investigations of GAO programs and 

operations. During FY 2023, the OIG issued 

one audit report. In audit report OIG-23-1, 

the OIG examined GAO’s inventory control 

over certain IT assets during the onset and 

height of the pandemic. This report and 

other OIG publications are available on GAO 

OIG’s website or at https://www.oversight.

gov. 

In addition, the OIG maintained a hotline 

for use by employees, contractors, and the 

public. The hotline is one of the primary 

sources of complaints or information for 

identifying suspected fraud and other 

problems, abuses, and deficiencies relating 

to GAO programs and operations. 

Separate from FraudNet, which supports 

accountability across the federal 

government, complainants can access 

the OIG hotline online or by telephone at 

1-866-680-7963. Complaints are converted 

to OIG investigations when the complaint 

contains credible allegations involving GAO 

operations or its employees and the possible 

violation of law, order, policy, or regulation. 

Investigations can substantiate an allegation, 

find the allegation to be unsubstantiated, or 

conclude that insufficient evidence exists for 

criminal, civil, or administrative action. In 

FY 2023, the OIG initiated 24 investigations 

and closed 17 investigations. 

The OIG has self-initiated certain inquiries 

focusing on potential areas of vulnerability. 

Using data analysis, the investigations unit 

looks for outliers or areas of concern that 

require targeted investigative methods. In 

FY 2023, the OIG continued work on one 

self-initiated inquiry. 

The results of the OIG’s work, and 

actions taken by GAO to address OIG 

recommendations, are highlighted in the 

OIG’s Semiannual Reports to the Congress. 

They are also available at https://www.

oversight.gov.
GAO Performance and Accountability Report 2023

GAO-24-900483 51 Management’s Discussion and Analysis

OIG Recommendations

The OIG made two recommendations to 

ensure that GAO updates its fraud risk 

profile when circumstances change and that 

GAO uses risk-based assessments to inform 

future inventory activities. GAO is taking 

steps to address OIG’s recommendations. 

See Table 15 for additional information 

on these recommendations. For further 

information, see OIG-23-1. For the IG’s 

comments regarding GAO’s management 

challenges assessment, see Part IV of this 

report.

Table 15: GAO OIG Recommendations

OIG report Recommendation

GAO’s summary of actions 

planned or taken in response 

to the recommendation

Information 

Technology 

Assets: Risk 

Assessment 

Actions Could 

Inform Inventory 

Activities 

during Future 

Disruptions,

OIG-23-1 (June 8, 

2023)

Develop and document procedures 

to update or revise IT asset fraud 

risk profiles when unexpected or 

unanticipated events occur, such as 

operating posture disruptions or changes 

to GAO’s telework program.

GAO has made initial changes to 

its procedures but has not yet fully 

addressed the recommendation.

Develop and document procedures 

to ensure the appropriate risk-based 

assessments are completed when 

planning to implement an alternative to 

GAO’s full annual inventory to ensure 

samples are targeted to the highest 

risk IT assets, such as those that may 

process or store sensitive or classified 

information.

GAO has made initial changes to 

its procedures but has not yet fully 

addressed the recommendation.

Source: GAO, based on GAO OIG reports. | GAO-24-900483

Mitigating External Factors 

For FY 2023, GAO returned substantial 

benefits for every dollar invested in the 

agency and supported congressional 

oversight across a wide array of 

government programs and operations. 

The agency did so while navigating the 

following seven external factors, some of 

which will likely remain relevant in the 

coming years.

Amount and Complexity of the Work 

Requested of Us 

As evidenced by the almost 290 mandates 

and over 350 requests GAO received in 

FY 2023, demand for our work remains 

high. The issues that we are asked to 

examine are often complex and nuanced, 

and involve multiple agencies (if not the 

whole of government). Ensuring our work is 

objective and our findings are unassailable 

requires complex methodologies, extensive 

interactions with agencies, and quality 

reviews. 

The volume and complexity of the work, 

combined with the time it can take to 

complete an objective, balanced, and 

rigorous analysis that meets auditing 

standards means that it can, in some cases, 

take months before we begin work on new 

requests. 

We have also seen an increase in requests 

for short-term technical assistance, such as 

white papers, data analysis, or comments 

on legislative bills. This type of assistance 

allows GAO to provide real-time information 

to the Congress, but can require GAO to 

temporarily shift resources from requested 

and mandated work. 
GAO Performance and Accountability Report 2023

52 GAO-24-900483 Management’s Discussion and Analysis

To manage the demand for our services, 

we continuously engage our clients to 

understand their priorities and sequence 

work to meet those priorities; scope work 

to ensure quality while being timely; and 

provide information to clients as it becomes 

available through regular updates. We 

also explore various ways to communicate 

information, including the use of 2-page 

quick read products. In addition, we are 

working to expand internal data collection 

and analysis of our technical assistance 

services to understand the frequency with 

which our congressional clients request 

different types of services in order to most 

efficiently meet this growing demand. 

Ensuring Our Work Meets Evolving 

Congressional Priorities 

To ensure our work supports the highest 

legislative and oversight priorities, the 

Comptroller General and other senior 

officials maintained frequent communication 

with our congressional clients. We survey 

congressional staffers on the usefulness and 

timeliness for non-legal products addressed 

and issued to the Congress, and have refined 

the survey questions and delivery platform 

to make it quicker and easier to fill out on 

mobile devices. We have also expanded 

outreach to new members of the Congress 

and partnered with the Congressional Staff 

Academy and the House Office of the Chief 

Administrator on a GAO 101 course. These 

efforts can help the Congress better leverage 

our services and create another pathway for 

GAO to learn about the Congress’s needs and 

priorities. 

While we have expanded opportunities for 

congressional staff to provide feedback by 

sending a client feedback survey for all nonlegal products issued, congressional staff 

do not provide feedback on most products. 

Nevertheless, we believe that providing 

congressional staff the opportunity to provide 

their views on the usefulness and timeliness 

of every GAO product is an important client 

feedback mechanism. We will continue to 

develop ways to solicit feedback from all 

staffers on our work to better understand 

clients’ needs and ensure it meets their 

priorities.

Shifts in How the Congress Asks Us to 

Do Work 

The need to engage the Congress on its 

priorities is compounded by a shift in 

how the Congress requests work from 

GAO. In initiating work, GAO gives the 

highest priority to work that the Congress 

includes in laws, congressional resolutions, 

conference reports, and committee reports 

(collectively called mandates). It gives the 

second-highest priority to work requested 

by leadership of committees of jurisdiction. 

In FYs 2022 and 2023, more of GAO’s work 

was a result of mandates than committee 

requests, and the number has been 

growing. For example, the number of GAO 

mandates contained in the National Defense 

Authorization Act increased by more than 50 

percent over the last year: from 105 in FY 

2022 to 158 in FY 2023. 

Recent statutory mandates and committee 

direction from the Congress have also 

prompted GAO oversight of funding provided 

to Ukraine and through the Inflation 

Reduction Act and the Infrastructure 

Investment and Jobs Act. Given the amount 

of federal funding provided and the 

timelines for distributing and using these 

funds, our oversight will continue for a 

number of years and result in a significant 

number of audits. To prioritize work under 

these mandates and ensure our plan meets 

the Congress’s needs, we have developed 

plans in consultation with the committees 

of jurisdiction and congressional oversight 

committees for how we will use the funds 

appropriated to us. We plan to provide 

regular updates to the Congress on our 

planned and completed work and will adjust 

the plans as needed.
GAO Performance and Accountability Report 2023

GAO-24-900483 53 Management’s Discussion and Analysis

Mandates are beneficial because they result 

in work that is bicameral and bipartisan, 

and reporting dates provided in law can 

help guide staffing and resource allocation. 

However, the specificity of mandated due 

dates, in comparison to requests, can limit 

our ability to make short-term adjustments 

in response to a congressional need for realtime information. In addition, in some cases, 

these reporting requirements do not have an 

end date. The absence of sunset provisions 

specifying when a reporting requirement 

ends can further complicate the task of 

meeting shifting congressional priorities. 

To address these challenges, we regularly 

communicate with the Congress before 

mandates are passed to clarify reporting 

dates. We also work to identify instances 

where mandates are no longer meeting 

their intended purpose and work with the 

Congress to revise or repeal them. These 

include instances where a mandate may 

make GAO duplicate work done by others, 

where there is evidence that the problem is 

remedied, or where the Congress’s priorities 

have changed. 

While we were able to repeal two statutory 

mandates via the FY 2023 National Defense 

Authorization Act and successfully closed 

six other mandates in 2023, we have 

identified others that may no longer meet 

congressional needs. Because the outreach 

necessary to amend or repeal a reporting 

requirement can span months or even years, 

obtaining, sustaining, and documenting 

agreement across the staff of multiple 

committees, especially given staff turnover, 

can be challenging. However, GAO continues 

to engage committee staff on whether 

reporting requirements already codified in 

law align with their legislative priorities.

Changes in How Potential and Current 

Hires Prefer to Work 

To attract and maintain the talented and 

diverse workforce we need to meet the 

level of work the Congress requests from us, 

GAO must adapt to the changing nature of 

work. GAO has consistently ranked among 

the top agencies in the Best Places to Work 

in Government since 2005, and we were 

ranked first among all mid-size agencies for 

the last 3 years. Our staff surveys show very 

high levels of staff morale. Our attrition rate 

is about 6 percent, on average, over the 

past 6 years. Our reputation as an employer 

of choice enhances our ability to attract 

and retain the talent needed to meet 

congressional needs.

Being among the best places to work stems 

from an important mission and interesting 

work; an institutional emphasis on valuing 

people; and our commitment to diversity, 

equity, and inclusion. It also stems from 

our ability to provide both in-person and 

telework options without sacrificing the 

quality of our work. GAO has a long history 

of telework, going back over a decade. 

Our evaluations have consistently found 

that teleworking staff continue to follow 

our policies and procedures and the 

productivity and quality of our work has 

remained high.

These flexibilities have enhanced our ability 

to serve the Congress by increasing our 

ability to retain and recruit a more diverse 

and talented workforce than we might 

otherwise have. For example, we recruited 

about 860 interns from across the country 

between FYs 2020 and 2023, and we hired 

about 1,058 full-time employees during 

the same time period. We will continue 

to examine our workplace flexibilities to 

ensure that we continue to attract the 

highly-skilled workforce needed to meet 

the demands of the Congress. 

Demand for Work Related to Science, 

Technology, and Cybersecurity 

As science and technology continue to shape 

the future of U.S. competitiveness, health, 

welfare, and security, the Congress will 

have a greater need for foresight-oriented 

technology assessments, oversight-focused 
GAO Performance and Accountability Report 2023

54 GAO-24-900483 Management’s Discussion and Analysis

science and technology audits, and insightoriented best practices. It will also need 

reliable and nonpartisan partners to provide 

subject matter expertise and unbiased 

analysis on transformative technologies, 

such as AI. 

As part of our hiring strategy, GAO will 

continue to focus on broadening our 

scientific and technical expertise and build 

our scientific pipeline. We have more than 

tripled the size of our STAA team, for 

example, from 49 at its inception in 2019 

to 157 by the end of FY 2023. Similarly, 

we continue to grow our Information 

Technology and Cybersecurity team to 

expand its expertise and ability to assess the 

cybersecurity challenges facing the nation. 

We have explored new ways to engage 

the Congress on these issues by enhancing 

congressional outreach, providing targeted 

technical assistance, and highlighting 

our science and technology capabilities 

across the agency for new members of the 

Congress. 

We have been able to attract highlyqualified candidates with impressive science, 

technology, and cybersecurity backgrounds. 

Our continued growth—including hiring 

entry-level and mid-career specialists 

from across the nation—is commensurate 

with our goals to bolster our strategy for 

interdisciplinary science and technology 

policy analysis. We have leveraged federal 

hiring flexibilities and our own networking 

to attract experts, including policy analysts, 

engineers, data scientists, and physical 

scientists. We will continue to explore 

and utilize, as needed, all existing hiring 

flexibilities to ensure we bring on talent in 

these high-demand fields.

Agency Reviews of and Comments on 

GAO Draft Products

Given the scope and complexity of our 

work, formal comments from audited 

agencies are an important step in the 

engagement process. They provide the 

agencies with the opportunity to provide 

feedback on our draft reports to help 

ensure their accuracy and the feasibility 

of implementing GAO’s recommendations. 

In this regard, they facilitate effective 

government oversight and improved 

efficiency in government programs and 

activities.

Similarly, for work containing classified 

or controlled unclassified information, 

sensitivity and security reviews are also 

critically important as they help ensure 

that such information is appropriately 

protected while enabling GAO to provide 

comprehensive reports to the Congress. 

GAO relies on federal agencies to conduct 

classification and sensitivity reviews of 

draft GAO products containing classified 

and controlled unclassified information. 

Products that contain such information are 

required to undergo sensitivity reviews 

by the agency, which can sometimes take 

months and affect GAO’s ability to provide 

information to the Congress in a timely 

manner. 

GAO has experienced delays receiving 

agency comments and sensitivity and 

security reviews from both DOD and the 

Intelligence Community. As we recently 

reported, between December 23, 2022 

and May 15, 2023, DOD submitted about 

half of its agency comments and sensitivity 

or security reviews to GAO after the 

deadline.17 With respect to the Intelligence 

Community, in the past year we have 

experienced significant delays in obtaining 

both agency comments and sensitivity or 

security reviews from the Office of the 

Director of National Intelligence (ODNI). 

17 The James M. Inhofe National Defense Authorization Act for FY 

2023 included a provision for GAO to report every 6 months over 

a 2-year period on the extent to which DOD submitted agency 

comments and sensitivity/security reviews in a timely manner and 

in accordance with GAO protocols. Pub. L. No. 117-263, § 1064 

(2022). GAO issued its first report in response to this provision 

in August 2023. GAO, DOD Reviews and Responses to GAO 

Reports: First Semiannual Report Examining Delays, GAO-23-106583

(Washington, D.C.: Aug. 14, 2023).
GAO Performance and Accountability Report 2023

GAO-24-900483 55 Management’s Discussion and Analysis

ODNI has chosen to not provide formal 

comments on an increasing number of 

GAO draft products. ODNI also significantly 

delayed providing sensitivity and security 

reviews for a number of products. 

However, through periodic coordination 

meetings that GAO holds with ODNI 

leadership, we have recently seen progress 

in this area. We will continue to monitor 

these issues and work with both DOD and 

the Intelligence Community to seek and 

sustain improvements in the year to come.

Access to Agency Information

Access to information also plays an essential 

role in our ability to report on issues 

of importance to the Congress and the 

American people. We are generally able 

to obtain the information needed for our 

engagements. For the most part, federal 

departments and agencies continue to 

be cooperative in providing us access to 

requested information or working with us 

toward an accommodation that will allow 

the work to move forward. 

Access issues arise for a variety of reasons, 

reflecting variation in the agencies 

from which we seek information and in 

the requested information itself. Some 

issues are straightforward, such as those 

stemming from basic questions about GAO’s 

authorities and processes for safeguarding 

information. Others are more complicated, 

such as those involving GAO’s access to 

sensitive information central to government 

programs or activities.

During regular outreach to the leadership of 

executive branch departments and agencies, 

the Comptroller General and General 

Counsel discuss the importance of thorough 

and timely responses to GAO’s requests for 

information. These meetings laid a solid 

foundation for discussion and resolution of 

individual access issues over the last year. 

Most access issues are resolved with 

commonly used tools, such as education 

of agency officials about GAO’s need for 

and authority to obtain the requested 

information, and progressive elevation of 

unresolved access issues within GAO and 

the audited agency. In FY 2023, certain 

protracted access issues required elevation 

to the most senior officials at GAO and the 

audited agency, ultimately with positive 

results. 

We have reported for the past several 

years on our experiences in obtaining 

access to information from elements of 

the Intelligence Community pursuant to 

Intelligence Community Directive 114. As 

reported previously, audit work involving the 

Intelligence Community continues to require 

time and resources to overcome delays on 

some engagements with certain Intelligence 

Community elements, such as the Central 

Intelligence Agency and ODNI. However, 

this past year, we generally obtained the 

information from Intelligence Community 

elements necessary to conduct our audit 

work.

GAO recognizes there are unique 

sensitivities within the Intelligence 

Community and we remain committed to 

working with the Intelligence Community 

to account for these sensitivities while 

obtaining the information needed to 

complete our work on behalf of the 

Congress and consistent with our audit 

standards. GAO continues to hold periodic 

coordination meetings with ODNI leadership 

to discuss access issues and mutually 

acceptable accommodations. These 

meetings remain a helpful tool to facilitate 

solutions as issues arise.

The CARES Act, enacted in March 2020, 

gives us broad access authorities to 

facilitate our extensive monitoring and 

oversight responsibilities under the act. 

The act provides GAO with a right of access 

to records pertaining to any federal effort 

or assistance related to the pandemic, 
GAO Performance and Accountability Report 2023

56 GAO-24-900483 Management’s Discussion and Analysis

along with the right to make copies of 

such records, interview staff, and inspect 

facilities. These access authorities extend 

not only to federal agencies, but also to 

a wide range of other entities, including 

state and local agencies and recipients and 

subrecipients of federal funds (including 

private entities). 

Consistent with these provisions, agencies 

have generally provided us with timely 

access to information needed for our COVID19-related work, including data maintained 

in IT systems. Although the COVID-19 public 

health and national emergencies have 

terminated, GAO continues to oversee and 

monitor the use of remaining available 

COVID-19 response funding and specific 

COVID-19 response activities. The CARES Act 

access provisions remain a critical tool for 

this work. More broadly, they clearly reflect 

the importance of timely and complete 

information to robust oversight.
Future Challenges and Priorities 

GAO Performance and Accountability Report 2023

GAO-24-900483 57 Management’s Discussion and Analysis

For decades GAO has engaged in strategic 

foresight to help identify issues of greatest 

national importance for the Congress 

and to guide our work. In 2018, GAO 

established the Center for Strategic 

Foresight to identify major emerging issues, 

challenges, and opportunities in making 

government more efficient, effective, and 

responsive. With support from the Center 

for Strategic Foresight, GAO identified 12 

broad trends affecting government and 

society in our most recent strategic plan, 

including uncertainties and implications 

associated with those trends. These trends 

highlight the need for forward-looking 

information and attention to emerging 

issues in numerous domains. The federal 

government faces multiple current and 

future challenges, several of which we 

highlight below.

The Nation’s Unsustainable Fiscal 

Future

The federal government faces an 

unsustainable long-term fiscal future. 

Projections from the OMB and Treasury, 

the Congressional Budget Office, and 

GAO all show that current fiscal policy is 

unsustainable over the long term. As we 

reported in May 2023, debt held by the 

public was about 97 percent of GDP at the 

end of FY 2022. Debt held by the public 

is projected to reach its historical high of 

106 percent of GDP within 10 years and 

to continue to grow at an increasing pace. 

GAO projects that this ratio could reach 

more than twice the size of the economy 

by 2051, absent any changes in revenue and 

spending policies (see fig. 20). Moreover, 

spending on net interest will account for 

over 25 percent of all federal spending by 

2051.

Source: Coloures-Pic/stock.adobe.com. | GAO-24-900483
GAO Performance and Accountability Report 2023

58 GAO-24-900483 Management’s Discussion and Analysis

Figure 20: Debt Held by the Public Projected to Grow Faster Than GDP

GAO has previously suggested that the 

Congress develop a plan to address the 

government’s fiscal outlook and promote 

fiscal sustainability. GAO’s work has 

identified several components of an 

effective fiscal plan: 

 Incorporate well-designed fiscal rules

and targets to help manage debt, for

example, by controlling factors such as

spending and revenue to meet a debtto-GDP target.

 Assess the drivers of the primary

deficit, such as mandatory and

discretionary spending as well as

revenue—including tax expenditures,

such as deductions and tax credits.

 Consider alternative approaches to

the debt limit to avoid disrupting

the Treasury market and increasing

borrowing costs and to improve federal

debt management. For example, the

debt limit could be set as part of the

budget resolution or Treasury could be

given the authority to propose a change

in the debt limit that would take effect

absent congressional disapproval.

In the interim, we will continue to monitor 

the nation’s fiscal health and provide nearterm options for improving the nation’s 

fiscal condition. (See our America’s Fiscal 

Future website for more information.) 

Impacts of Evolving Science and 

Technology 

Innovations in science and technology 

produce transformative change, sometimes 

with tremendous benefits to the U.S. 

economy, individuals, and society. For 

example, AI may have the potential to 

transform virtually all sectors of American 

life by accelerating decision-making and 

automating monotonous tasks. However, 

such change can also lead to negative 

effects on privacy, equity, cybersecurity, 

and job security. 

Since its establishment in 2019, STAA 

has served as a crucial resource for the 

Congress in understanding both the promise 

and the risks of emerging innovations. Its 

growing portfolio of ongoing and future 

work includes (1) technology assessments 

on precision agriculture, air quality 

sensors, and critical mineral recovery; 
GAO Performance and Accountability Report 2023

GAO-24-900483 59 Management’s Discussion and Analysis

(2) performance audits on technology 

transfer to foreign countries, potential 

duplication in medical research, and virus 

field research; and (3) 2-page Science & 

Tech Spotlights explaining the latest trends. 

GAO’s Innovation Lab continues to 

apply a hands-on approach to explore 

data science and emerging technology 

through experiments, with the goal of 

enhancing GAO’s oversight capabilities 

in alignment with our strategic plan. By 

adapting generative machine learning 

models, applying immersive technologies, 

prototyping blockchain use cases, and other 

data-centric ideas, the Lab is steadfastly 

impacting challenges related to improper 

payments, augmenting information 

retrieval and evidence collection capacity, 

and evolving continuous assurance. 

Additionally, STAA will continue to provide 

timely science- and technology-related 

technical assistance to congressional 

staff, grounded in GAO’s findings and 

recommendations. 

STAA’s goals include increasing the number 

of technology assessments we produce 

each year, as well as increasing targeted 

technical assistance. We also are working 

to improve access to and absorption of our 

work through continuous outreach to the 

science and technology community, and to 

expand real-time technical assistance for 

committees and individual members. For 

example, as the Congress grapples with AI 

legislation, STAA has served as a critical 

resource—both as a witness at a key AI 

hearing and by providing comments on 

draft legislation regarding different aspects 

of AI.

Cybersecurity of Systems, Critical 

Infrastructure, and Sensitive Data

Escalating threats, including new and more 

destructive attacks from around the globe, 

highlight the critical and persistent need 

for effective cybersecurity. Our work will 

continue to assess: 

(1) The development and execution of 

a comprehensive national cybersecurity 

strategy and the establishment of 

leadership needed to perform effective 

oversight; 

(2) The security of federal information 

systems, such as the ability of key agencies 

to detect, prevent, address, and respond to 

security incidents; 

(3) The cybersecurity of critical 

infrastructure, such as the electric grid, 

marine transportation systems and the 

water and wastewater sectors; and 

(4) Efforts being taken by the federal 

government to protect privacy and 

sensitive data, including personally 

identifiable information.

The Federal Government’s Fiscal 

Exposure Due to Climate Change 

Risks 

Climate change poses risks to many 

environmental and economic systems 

and creates a significant fiscal risk to the 

federal government. For example, between 

FYs 2015-2022, selected appropriations 

for disaster assistance totaled about $365 

billion. Disaster costs are projected to 

increase as certain extreme weather events 

like drought or extreme rainfall become 

more frequent and intense due to climate 

change, according to the U.S. Global 

Change Research Program and the National 

Academies of Sciences, Engineering, and 

Medicine.

Our related work will assist the Congress by: 

(1) Evaluating government-wide action to 

reduce fiscal exposure to climate change 

in the five areas identified in our High-Risk 

List, including the federal government’s 

role in providing disaster assistance, 

insuring property and crops, and owning or 

operating infrastructure. 
GAO Performance and Accountability Report 2023

60 GAO-24-900483 Management’s Discussion and Analysis

(2) Enhancing the climate resilience 

of federal programs and critical 

infrastructure. We will continue to identify 

opportunities to prepare federal programs 

and activities for potential climate 

hazards by applying the three principles 

of GAO’s Disaster Resilience Framework—

information, integration, and incentives. 

For example, we have ongoing work related 

to building climate resilience into U.S. Army 

Corps of Engineers’ flood risk management 

infrastructure.

(3) Providing oversight of the 

transportation, water, wastewater, and 

electric-grid infrastructure resilience 

programs created by the Infrastructure 

Investment and Jobs Act. In doing so, we 

will review discretionary grant programs 

that consider resilience and related factors 

as part of the award process. 

(4) Conducting oversight of the tens of 

billions of dollars in funding and tax credits 

for greenhouse gas emissions reduction 

efforts and electric vehicle adoption 

provided by the budget reconciliation act, 

commonly known as the Inflation Reduction 

Act of 2022. 

DOD and Health Care Challenges 

We will also continue to assist the Congress 

with:

(1) Analyzing military personnel funding, 

military health system reforms, factors 

affecting the working environment, and 

quality of life issues including housing, 

as well as aspects of the military justice 

system. We will evaluate the U.S. 

military’s ability to operate in a contested 

environment against near-peer adversaries 

in the Pacific and Europe, as well as the 

military’s efforts to staff, equip, train, 

and sustain forces ready to meet national 

security needs. We will evaluate DOD’s 

cyberspace operations, capacity to protect 

classified information, the structure and 

governance of the nuclear deterrent forces, 

the organization and planning for special 

operations and sensitive activities, and 

the capacity for planning and conducting 

space operations. We will also evaluate 

the process and effectiveness of DOD’s and 

the Intelligence Community’s vetting of 

individuals for security clearances. 

(2) Examining the sustainability and 

integrity of the Medicare and Medicaid 

programs, and overseeing VA, DOD, and 

Indian Health Service health care services. 

Health care spending now accounts for 

around 29 percent of the federal budget 

and is one of the fastest growing federal 

expenditures. The aging of the population 

and increasing health care spending per 

person are the projected drivers of future 

growth. 

Agency Operations

GAO will continue to actively manage 

its operations to mitigate potential risks 

to help ensure that (1) GAO work is 

professional, independent, objective, and 

accurate; (2) GAO products are timely, 

responsive to congressional priorities, and 

presented in accessible and useful formats; 

(3) the Congress and agencies are willing 

and able to make improvements needed 

to implement GAO’s recommendations; 

and (4) GAO is able to access agency 

information needed to conduct its work. 

Annually, mission teams prepare a work 

plan to achieve the goals outlined in our 

strategic plan; update information on 

current and future environmental trends; 

maintain frequent communication with 

congressional clients to keep informed 

of their interests; and follow-up with 

agencies on the status and closure of 

recommendations. GAO processes ensure 

that audit and evaluation work (1) is 

consistent with GAO’s mission and legal 

authority; (2) is staffed by matrixed teams 

with the appropriate subject-matter and/
GAO Performance and Accountability Report 2023

GAO-24-900483 61 Management’s Discussion and Analysis

or technical expertise to conduct the work; 

and (3) receives the appropriate level of 

oversight to develop products that are 

cost-effective and meet Generally Accepted 

Government Auditing Standards (GAGAS) 

and GAO’s quality standards.

As a knowledge-based organization, GAO’s 

workforce is the agency’s greatest asset. 

GAO annually conducts comprehensive 

strategic workforce planning to assess 

the agency’s workforce requirements and 

identify the skills needed to accomplish its 

work. GAO focuses on attracting, retaining, 

motivating, and rewarding a resultsoriented workforce and offers a range of 

both monetary and nonmonetary employee 

benefits that help attract and retain highquality staff. 

To mitigate potential risks to its operations, 

GAO exercises prudent stewardship over its 

financial resources and maintains effective 

processes and systems through strong 

internal controls, quality assurance, and 

fraud risk management controls. GAO also 

monitors compliance with relevant laws 

and regulations, assesses the effectiveness 

of internal control over financial reporting, 

and is responsive to independent audits 

and investigations of GAO programs and 

operations. To minimize security risks and 

achieve our objectives, GAO maintains 

controls to prevent unauthorized access 

and intrusion to its systems and data from 

internal and external threats. In addition, 

GAO annually conducts risk assessments 

to identify and remediate security risks 

and review the effectiveness of security 

practices. 
SERVING CONGRESS AND THE NATION

PART II

Performance Information

Source: Alexey Rotanov (the flag) and Christian Hinkle (Jefferson Memorial)/stock.adobe.com. | GAO-24-900483
GAO-24-900483 63 Performance Information

Performance Information by Strategic Goal 

In the following sections, we discuss how 

each of our four strategic goals contributed 

to our FY 2023 performance results. For 

goals 1, 2, and 3—our external goals—

we present performance results for the 

three annual measures that we assess at 

the goal level. We also provide examples 

of accomplishments for each goal and 

many of the strategic objectives. Agencywide measures are discussed in Part I

of this report. For goal 4—our internal 

goal—we present selected work and 

accomplishments for that goal’s strategic 

objectives. 

There were no changes in how we 

measured our financial, other benefits, and 

testimony measures during FY 2023. 

Source: tridland/stock.adobe.com. | GAO-24-900483

Part II

Performance Information 
GAO Performance and Accountability Report 2023

64 GAO-24-900483 Performance Information

Source: Nueng (the flag) and moodboard (people)/stock.adobe.com. | GAO-24-900483

Our first strategic goal upholds our mission 

to support the Congress in carrying out its 

constitutional responsibilities by focusing 

on work that helps address the current and 

emerging challenges affecting the wellbeing and financial security of the American 

people. Our multi-year (FYs 2022-2027) 

strategic objectives under this goal are to 

provide information that will help address:

 Health care needs;

 Lifelong learning;

 Benefits and protections for workers, 

families, and children;

 The financial security and well-being of 

an aging population;

 A fair, responsive and effective system of 

justice; 

 Housing finance and viable communities;

 A stable financial system and sufficient 

consumer protection; 

 Stewardship of natural resources and the 

environment; 

 A viable, safe, secure, and accessible 

national physical infrastructure; and

 The federal government’s responsibilities 

to Tribes, their members, and individual 

descendants.

These objectives, along with the 

performance goals and key efforts that 

support them, are discussed fully in our 

strategic plan.

The work supporting these objectives 

is performed primarily by HQ and field 

staff in the following teams: Education, 

Workforce, and Income Security; Financial 

Markets and Community Investment; Health 

Care; Homeland Security and Justice; 

Natural Resources and Environment; and 

Physical Infrastructure.

Strategic Goal 1

Address Current and Emerging Challenges to the 

Well-being and Financial Security of the American 

People

GAO Performance and Accountability Report 2023

GOAL 1

Address Current and 

Emerging Challenges to the 

Well-Being and Financial 

Security of the 

American People

STRATEGIC OBJECTIVES

1.1 Programs and Financing 

to Serve the Health Needs 

of an Aging and Diverse 

Population 

1.2 Lifelong Learning to Enhance 

U.S. Competitiveness 

1.3 Benefits and Protections 

for Workers, Families, and 

Children 

1.4 Financial Security and WellBeing of an Aging Population

1.5 Fair, Responsive, and Effective 

System of Justice 

1.6 Housing Finance and Viable 

Communities

1.7 A Stable Financial System 

and Sufficient Consumer 

Protection 

1.8 Responsible and Sustainable 

Stewardship of Natural 

Resources and the 

Environment 

1.9 A Viable, Safe, Secure, and 

Accessible National Physical 

Infrastructure

1.10 Efforts to Fulfill the Federal 

Government’s Responsibilities 

to Tribes, Their Members, and 

Individual Descendants
GAO Performance and Accountability Report 2023

GAO-24-900483 65 Performance Information

Source: U.S. House of Representatives, Committee on Oversight and Accountability, Subcommittee on Health Care and Financial Services. | GAO-24-900483

Example of Work under Goal 1 

Understanding the March 2023 Bank Failures: We testified in May 2023 that risky business strategies and weak 

liquidity and risk-management practices drove the March 2023 failures of Silicon Valley Bank and Signature Bank. 

These failures raised questions about bank management and federal supervision. We found that both banks were 

slow to mitigate the problems regulators had identified in the past, and regulators did not escalate supervisory 

actions in time to mitigate risks associated with bank failures. We noted that regulators missed an opportunity 

to take early action by not adopting policies we recommended in 2011. (GAO-23-106857) 

Mike Clements, Director, testified on agency actions related to March 2023 bank failures. 

To accomplish our work under these strategic objectives in FY 2023, we conducted 

engagements, audits, analyses, and evaluations of programs at major federal agencies. 

As shown in table 16, we exceeded the performance targets set for financial and other 

benefits for Goal 1, but did not meet the target for testimonies.

Table 16: Strategic Goal 1’s Annual Performance Results and Targets

Performance 

measure

2018 

actual

2019 

actual

2020 

actual

2021 

actual

2022 

actual

2023 

target

2023 

actual

Met/

not met

2024a

target

Financial 

benefits

(dollars in 

billions)

$52.5a $60.6a $66.8a $48.0a $10.3 $8.0 $13.6 Met $9.5

Other benefits 262 245 296 320 307 263 314 Met 273

Testimonies 42 43 22 33 30 41 21 Not met 41

Source: GAO. | GAO-24-900483

Note: Financial benefits for Goals 1 through 3 do not sum to the total agency-wide target for 2024 as we have left a portion of 

the financial benefits target unassigned. Experience leads us to believe that we can meet the agency-wide target but we cannot 

always accurately predict under which goals. 

a

In FYs 2018, 2019, 2020, and 2021, we achieved some unexpectedly large financial benefits; however, we do not expect this 

level of results in FY 2024.
GAO Performance and Accountability Report 2023

66 GAO-24-900483 Performance Information

We consider many factors, as described in Part I, to set our targets. To help us examine 

trends for these measures over time, one factor we consider is their 4-year average, which 

minimizes the effect of an unusual level of performance in any single year. These averages 

are shown below in table 17. 

Table 17: Four-Year Rolling Averages for Strategic Goal 1

Performance measure 2018 2019 2020 2021 2022 2023

Financial benefits (dollars in 

billions) $36.5 $38.8 $50.6 $57.0 $46.4 $34.7

Other benefits 266 264 267 281 292 309

Testimonies 46 43 39 35 32 27

Source: GAO. | GAO-24-900483

The following sections describe our performance under Goal 1 for each of our quantitative 

performance measures and the targets for FY 2024.

Financial Benefits

The financial benefits reported for this goal in FY 2023 totaled $13.6 billion, exceeding our 

$8.0 billion target by $5.6 billion, or about 70 percent. Financial benefits contributing to this 

total included program savings associated with accelerating DOE’s cleanup of nuclear waste 

($2.4 billion), establishing site neutral payments under Medicare ($753 million), and extending 

the coal tax to improve the solvency of the Black Lung Trust Fund ($103 million). We set our 

FY 2024 target at $9.5 billion based on recent performance and discussions with the Goal 1 

teams on what they believe can be achieved based on past, ongoing, and expected work.

d. 

Example of Goal 1’s Financial Benefits 

Saving Billions by Improving Oversight of COVID Funds: SBA implemented the PPP in 2020 to provide loans 

to small businesses adversely affected by COVID-19. We found PPP had limited safeguards to prevent improper 

payments and fraud. We recommended SBA develop and implement plans to ensure program funds are being 

used properly and address potential fraud. SBA developed and implemented additional upfront controls for 

PPP and also incorporated those controls into the Restaurant Revitalization Fund that assisted restaurants 

and bars. In 2023, we determined this enhanced oversight allowed SBA to decline $6.4 billion in ineligible or 

fraudulent loan and grant applications. (GAO-20-625)

Other Benefits

Other benefits reported for Goal 1 in FY 2023 totaled 314, exceeding our target of 263 

by 51 benefits or about 19 percent. Goal 1’s other benefits were primarily in the areas 

of public safety and security, public insurance and benefits, and program efficiency 

and effectiveness. We set our FY 2024 target at 273, based on recent performance and 

discussions with the Goal 1 teams on what they believe can be achieved based on past, 

ongoing, and expected work. 
GAO Performance and Accountability Report 2023

GAO-24-900483 67 Performance Information

Source: U.S. Senate, Committee on Energy and Natural Resources. | GAO-24-900483

Example of Goal 1’s Other Benefits

Improving Oversight of VA’s Community Living Centers: VA provides care to nearly 9,000 veterans per 

day in 134 VA-operated nursing homes—called community living centers. In 2021, we recommended that VA 

strengthen its approach to overseeing care and addressing resident complaints at these centers. In FY 2023, 

VA took a number of steps to do so. For example, VA improved how it identifies these centers in the electronic 

system it uses to monitor patient safety. This will help VA reliably locate where patient safety issues are 

occurring and improve oversight of these centers. (GAO-22-105142, GAO-22-104027)

Testimonies

Our senior executives testified 21 times on our Goal 1 work, which fell short of the FY 2023 

target of 41 by 20 testimonies or about 49 percent. For instance, we testified on the need to 

(1) combat the threat of antibiotic resistance, (2) coordinate the federal broadband strategy, 

and (3) use COVID-19 funding for state child care. (See table 8 for selected testimony topics 

by goal.) We set our FY 2024 target for testimonies for Goal 1 at 41 based on experience in 

recent years and in anticipation of hearings increasing in the future.

Example of Goal 1’s Testimonies

Improving Recruitment and Retention of Wildland Firefighters: The size and severity of wildfires has 

increased across much of the U.S. in recent decades—as has the length of wildfire seasons. USDA’s Forest 

Service and four agencies within the Department of the Interior rely on about 18,700 employees to fight 

wildfires. In June 2023, we testified that low pay, career advancement challenges, poor work-life balance, and 

other factors have made it harder to get and keep these workers. (GAO-23-106888)

Cardell Johnson, Director, testified on barriers to recruitment and retention of federal wildland firefighters. 
GAO Performance and Accountability Report 2023

68 GAO-24-900483 Performance Information

Table 18 contains examples of Goal 1 accomplishments and contributions, for selected 

objectives, and includes both financial and other benefits.

Table 18: Examples of Goal 1’s Accomplishments and Contributions

Health Care Needs

Ensuring States 

Electronically Verify 

Financial Eligibility for 

Medicaid Benefits

To be financially eligible for Medicaid benefits, individuals generally 

cannot have assets above certain limits. In 2009, states were to begin 

implementing electronic asset verification systems to determine 

Medicaid eligibility. However, we found in 2012 and 2014 that states 

were not meeting required implementation milestones for these 

systems. Legislation enacted in 2019 reduced the federal matching rate 

for Medicaid expenditures for states that have not implemented such 

systems. As a result, the federal government is projected to save about 

$43 million from FY 2021-FY 2023. (GAO-12-749, GAO-14-473)

Housing Finance and Viable Communities

Safeguarding COVIDRelated Economic 

Injury Disaster Loan 

(EIDL) Funds

SBA provided millions in loans and advances to assist small businesses and 

nonprofits experiencing economic injury caused by COVID-19. In March 

2021, we found that SBA lacked a comprehensive plan to proactively 

assess controls and mitigate risks in the EIDL program, and recommended 

implementing such a plan. In response, SBA completed updating its 

oversight plan in February 2023. Comprehensive oversight and working 

with borrowers experiencing hardship to modify their loan payments 

has allowed SBA to more effectively protect billions in taxpayer funds. 

(GAO-21-387)

Extending Coal Tax 

Improves Solvency of 

Black Lung Trust Fund

The Black Lung Disability Trust Fund, funded by a tax on coal, pays 

benefits to certain coal miners and their families. We found that a 

scheduled coal tax decrease in 2019 could increase Trust Fund debt. 

Congress passed, and the President signed into law, the Inflation 

Reduction Act of 2022, which indefinitely extended the coal tax at its 

higher rates. In FY 2023, the Joint Committee on Taxation determined 

this will increase Trust Fund revenue by an estimated $1.2 billion between 

FY 2023-2031. As a result, the Trust Fund will be able to borrow less from 

the U.S. Treasury to pay benefits and make other needed expenditures. 

(GAO-18-351)

Stable Financial System and Sufficient Consumer Protection

Improving National 

Credit Union 

Administration (NCUA) 

Oversight of the Bank 

Secrecy Act

To fight crimes like money laundering, the Bank Secrecy Act and its 

implementing regulations require banks to verify customers’ identities 

and report suspicious transactions. In 2019, we examined federal oversight 

of banks’ compliance with these requirements—particularly when their 

customers are money transmitters. We found that certain examiners were 

unclear on banks’ required due diligence. We recommended that federal 

banking regulators, including the NCUA, take steps to improve examiners’ 

evaluation skills. NCUA provided training through December 2022, which 

should help its examiners better assess compliance. (GAO-20-46)
GAO Performance and Accountability Report 2023

GAO-24-900483 69 Performance Information

Stewardship of Natural Resources and the Environment

Issuing Guidelines for 

Wildfire and Other 

Disaster Response 

Lessons Learned 

EPA plays a significant role in responding to some wildfires and 

coordinates federal efforts to remove household hazardous waste—items 

that can catch fire, react, or explode under certain circumstances or that 

are corrosive or toxic. In 2022, we found that EPA does not have a formal 

lessons-learned process for wildfire or other disaster responses, and we 

recommended that EPA develop such a process. In December 2022, EPA 

developed and distributed guidelines for a lessons-learned process, which 

can help ensure consistency across the agency after wildfires and other 

disasters. (GAO-22-104276)

Viable, Safe, Secure, and Accessible National Physical Infrastructure

Helping Federal 

Agencies Effectively 

Manage Radio 

Spectrum

The Federal Communications Commission (FCC) and the National 

Telecommunications and Information Administration (NTIA) manage 

nonfederal and federal use of the radio-frequency spectrum respectively, 

which includes 5G networks and satellites. A memorandum of 

understanding (MOU) between the two agencies guides their overall 

coordination on spectrum management and addresses interagency 

communication and statutory requirements for joint spectrum planning. 

In 2021, we reported that the MOU had not been updated in almost 20 

years. We confirmed in 2023 that FCC and NTIA updated their MOU in 

response, which should help them improve collaboration. (GAO-21-474)

Reducing Costs for 

Housing Federal 

Agencies 

One reason federal real property is on GAO’s High-Risk List is because 

we found that the government was relying too much on costly rentals to 

house federal agencies. In 2013, we reported that GSA had not conducted

an analysis to determine when owning buildings would cost less than 

renting space. We recommended GSA do so. In response, GSA conducted 

this analysis in 2017 and purchased the DOT headquarters building in 

2020. In 2023, we estimated GSA will avoid $120.9 million in lease costs 

over 5 years. (GAO-13-744, GAO-19-157SP, GAO-21-119SP)

Source: GAO. | GAO-24-900483

Note: It can take several years for our recommendations to result in an accomplishment. We generally claim an accomplishment 

within 2 fiscal years of the action taken. For financial benefits, we can generally claim up to 5 years of new benefits based on a 

single agency or congressional action. For more information, see Appendix II.

Str

ategic Goal 2
GAO Performance and Accountability Report 2023

70 GAO-24-900483 Performance Information

Source: Nueng (the flag) and Gorodenkoff (surveillance office)/stock.adobe.com. | GAO-24-900483

GAO Performance and Accountability Report 2023

Strategic Goal 2

Respond to Changing Security Threats and the 

Challenges of Global Interdependence

Help the Congress 

Respond to Changing 

Security Threats and the 

Challenges of Global 

Interdependence

STRATEGIC OBJECTIVES

2.1 Protect and Secure the 

Homeland from Threats and 

Disasters 

2.2 Effectively and Efficiently 

Utilize Resources for Military 

Capabilities and Readiness 

2.3 Advance and Protect 

U.S. Foreign Policy and 

International Economic 

Interests 

2.4 Improve the Intelligence 

Community’s Management 

and Integration to Enhance 

Intelligence Activities 

2.5 Ensure the Cybersecurity of 

the Nation

GOAL 2

The U.S. faces increasingly complex threats 

and challenges to securing the homeland. 

Given the importance of these issues, our 

second strategic goal focuses on helping the 

Congress and the federal government in their 

responses to changing security threats and 

the challenges of global interdependence. 

Our multi-year (FYs 2022-2027) strategic 

objectives under this goal support 

congressional and agency efforts related to:

 Protecting and securing the homeland;

 Military capabilities and readiness; 

 Foreign policy and international economic 

interests; 

 The Intelligence Community’s 

management and integration; and 

 The cybersecurity of the nation. 

These objectives, along with the 

performance goals and key efforts that 

support them, are discussed fully in 

our strategic plan. See examples of 

accomplishments under select objectives 

below.

The work supporting these objectives is 

performed primarily by HQ and field staff 

in the following teams: Contracting and 

National Security Acquisitions; Defense 

Capabilities and Management; Homeland 

Security and Justice; International Affairs 

and Trade; and Information Technology and 

Cybersecurity.

Example of Work under Goal 2

Improving Persistent Challenges to Military Readiness: In May 2023, we testified that DOD faces several 

challenges as it works to modernize, rebuild, and restore readiness across the military. For example, 

maintenance and supply challenges limit the availability of aging aircraft; fatigue and crewing shortfalls 

affect Navy’s surface fleet; Army and Marine Corps need to work harder to prevent tactical vehicle accidents; 

and space readiness goals are unclear. We discussed how implementing our recommendations could help. 

(GAO-23-106673)
GAO Performance and Accountability Report 2023

GAO-24-900483 71 Performance Information

Source: U.S. Senate, Committee on Armed Services, Subcommittee on Readiness and Management Support. | GAO-24-900483

$4.8

Source: GAO. | GAO-24-900483

Diana Maurer, Director, testified on improving military readiness of existing forces despite persistent challenges. 

To accomplish our work in FY 2023 under these strategic objectives, we conducted 

engagements that involved work related to international and domestic programs. As shown 

in Table 19, we exceeded our target for other benefits and fell short of our targets for 

financial benefits and testimonies for Goal 2. 

Table 19: Strategic Goal 2’s Annual Performance Results and Targets

Performance

measure

2018 

actual

2019 

actual

2020 

actual

2021 

actual

2022 

actual

2023 

target

2023 

actual

Met/

not met

2024 

target

Financial benefits

(dollars in billions)

$10.5 $147.4a $5.9 $11.9 $3.2 $6.9 Not met $10.9

Other benefits 517 682 646 442 497 372 462 Met 377

Testimonies 26 29 17 16 20 18 14 Not met 17

Note: Financial benefits for Goals 1 through 3 do not sum to the total agency-wide target for 2024 as we have left a portion of 

the financial benefits target unassigned. Experience leads us to believe that we can meet the agency-wide target but we cannot 

always accurately predict under which goals. 

a

In FY 2019, we achieved one unexpectedly large financial benefit; however, we do not expect this level of results in 2024.

We consider many factors, as described in Part I, to set our targets. To help us examine 

trends for these measures over time, one factor we consider is their 4-year averages, which 

minimizes the effect of an unusual level of performance in any single year. These averages 

are shown below in table 20. 
GAO Performance and Accountability Report 2023

72 GAO-24-900483 Performance Information

Table 20: Four-Year Rolling Averages for Strategic Goal 2

Performance measure 2018 2019 2020 2021 2022 2023

Financial benefits (dollars in 

billions) $20.8 $54.4 $52.6 $43.9 $42.1 $6.4

Other benefits 506 550 586 572 567 512

Testimonies 28 30 23 22 21 17

Source: GAO. | GAO-24-900483

The following sections describe our performance under Goal 2 for each of our quantitative 

performance measures and the targets for FY 2024.

Financial Benefits

The financial benefits reported for this goal in FY 2023 totaled $4.8 billion, which was $2.1 

billion or about 30 percent below our $6.9 billion target. Financial benefits contributing to 

this total include rescinding unused funds from the Millennium Challenge Corporation (MCC) 

($524 million), reducing the State Department’s Global Health program account ($230 million), 

and improving Navy officer retention to ensure ship safety ($159 million). We set our FY 2024 

target of $10.9 billion based on our recent performance and discussions with the Goal 2 

teams on what they believe can be achieved based on past, ongoing, and expected work. 

Example of Goal 2’s Financial Benefits 

Reducing Unused Funds for DOD’s Operation and Maintenance Activities: DOD’s Operation and Maintenance 

funds support a wide range of activities—including sustaining and equipping the military services, and 

purchasing fuel and spare parts. DOD requests hundreds of billions of dollars for these activities each fiscal 

year. However, we found in 2022 that DOD did not use all of the funds it received for these activities in FY 

2021, and that unused amounts were returned to the Treasury from prior fiscal years. Congress reduced DOD’s 

appropriated amounts for FY 2023 for certain operation and maintenance activities from the amount DOD 

requested, including by $1.24 billion based in part on our analysis. This will help Congress fund other highpriority activities. (Budget Justification Review)

Note: Given the scope, objectives, timing, and sensitivity of Budget Justification Reviews, final products primarily consist of 

unpublished data sheets or issue papers provided only to relevant committees or subcommittees.

Other Benefits

Other benefits reported for Goal 2 in FY 2023 totaled 462, exceeding our target of 372 by 

90 benefits or about 24 percent. Many of Goal 2’s other benefits were in the areas of public 

safety and security, business process and management, and acquisition and contract 

management. We set our FY 2024 target at 377, based on recent performance and 

discussions with the Goal 2 teams on what they believe can be achieved based on past, 

ongoing, and expected work. 

Example of Goal 2’s Other Benefits 

Protecting Sensitive Information: Federal agencies must protect large amounts of sensitive personal 

information. In 2022, we found that 23 of 24 agencies we reviewed had not fully implemented their privacy 

programs and recommended they address key privacy practices. As of July 2023, three agencies have 

implemented one or more of our recommendations. For example, GSA defined a process for privacy officials 

to review IT investment plans, and the USAID incorporated privacy into its risk management strategy. This will 

help protect sensitive personal information from cyber threats. (GAO-22-105065)
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GAO-24-900483 73 Performance Information

Testimonies

Our senior executives testified 14 times on our Goal 2 work, which fell short of the FY 

2023 target of 18 by 4 testimonies or about 22 percent. Examples of Goal 2 testimonies 

included the need to (1) identify challenges to DOD’s efforts to upgrade its aging tactical 

aircraft fleet and (2) improve the Coast Guard’s ability to conduct missions. (See table 8 for 

selected testimony topics by goal.) We set our FY 2024 target for testimonies for Goal 2 at 

17 based on experience in recent years. 

Example of Goal 2’s Testimonies

Protecting Federal Systems and Infrastructure From Cybersecurity Threats: The Department of the 

Interior protects and manages a number of the nation’s natural resources. For example, it oversees safety 

and environmental standards at offshore oil and gas facilities. In June 2023, we testified that Interior could 

improve its cybersecurity programs and practices, including those at offshore facilities. A cyberattack on 

one of these facilities could do significant damage and disrupt oil and gas supplies. In our related October 

2022 report, we recommended that Interior immediately develop a strategy to address such risks. Interior 

responded that it would complete one by the end of 2023. (GAO-22-106869) 

Source: U.S. House of Representatives, Committee on Natural Resources, Subcommittee on Oversight and Investigations. | GAO-24-900483

Marisol Cruz Cain, Director, testified on protecting federal systems and infrastructure from cybersecurity threats. 
GAO Performance and Accountability Report 2023

74 GAO-24-900483 Performance Information

Table 21 contains examples of Goal 2 accomplishments and contributions, for selected 

objectives, and includes both financial and other benefits.

Table 21: Examples of Goal 2’s Accomplishments and Contributions

Protect and Secure the Homeland 

Helping More People 

Access Disaster 

Assistance 

Some disaster survivors—specifically people living in low-income 

neighborhoods or rural isolated areas, people of color, and people with 

disabilities—have problems accessing disaster assistance programs. In 

2021, we found that some federal programs do not have the information 

they need to identify barriers to access for disaster assistance. In May 

2023, congressional members cited this work during the creation of a new 

Congressional Disaster Equity and Building Resilience Caucus as having led 

to the introduction of the FEMA Equity Act—which aims to help address 

inequities in disaster assistance. (GAO-22-104039, GAO-22-105488)

Establishing Policies 

for Sharing Information 

Related to Threats

In February 2023, we reported that, prior to the events of January 6, 2021, 

the Capitol Police did not internally share relevant information about threats—

resulting in some officers, agents, and intelligence staff not having complete 

information. In response, the Capitol Police implemented a new standard 

operating procedure in March 2023 for collecting and disseminating intelligence 

information. The new policies, combined with a phone application that allows 

personnel to access intelligence and updates, can help ensure all relevant 

Capitol Police personnel have the information they need to perform their 

duties. (GAO-23-106625)

Estimating 9/11 

Victim Compensation 

Payments 

The U.S. Victims of State Sponsored Terrorism Fund compensates eligible 

victims of terrorism. Certain 9/11 victims, spouses, and dependents 

became eligible for the Fund in 2019. Legislation required us to estimate 

their “catch-up” payments—lump sums for newly eligible groups to align 

with payments that other groups have received from the Fund. We 

calculated these payments to total about $2.7 billion. Congress relied on 

our calculations to help inform decisions about the Fund. In December 

2022, legislation directed the Fund to make payments in amounts equal 

to our calculations. (GAO-21-105306)

Military Capabilities and Readiness

Improving DOD Efforts to 

Prevent Sexual Assault

DOD estimated in FY 2018 that about 2,500 of its 900,000 civilian employees 

experienced work-related sexual assault. We found in 2021 that DOD lacked a 

comprehensive sexual assault prevention strategy for its civilian employees and 

recommended that it develop such a strategy. In response, we confirmed in 

2023 that DOD issued information specific to providing sexual assault training 

to its civilian employees. This will help DOD foster a climate free of sexual 

assault. (GAO-21-113)

Improving Navy 

Officer Retention to 

Ensure Ship Safety

Navy Surface Warfare Officers (SWOs) focus on the safe operation of ships 

at sea. In 2017, the Navy had two collisions at sea that resulted in 17 

sailor deaths and hundreds of millions of dollars in ship damage. In 2021, 

we examined the factors that contributed to these collisions and found 

that the Navy has had trouble retaining SWOs. We recommended that 

the Navy develop a plan to improve their retention. In 2023, the Navy 

developed a plan that reduces the number of new SWOs by 20 percent 

for the next 4 years. This action, meant to improve SWO retention and 

increase training opportunities aboard ships, will save almost $159 million. 

(GAO-21-168)
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GAO-24-900483 75 Performance Information

Reducing Maintenance 

Delays at Navy 

Shipyards

The Navy’s shipyards maintain the readiness of its aircraft carriers and 

submarines. However, there are substantial maintenance delays at these 

shipyards. The Navy has relied on overtime to address these delays. We 

found in 2020 that high levels of overtime did not alleviate the delays and 

may instead be contributing to them. We recommended that the Navy 

analyze and revise its overtime policy. In response, the Navy completed 

a study in December 2022 and reduced the amount of work done at the 

shipyards—which reduced the excessive use of overtime. This will help the 

Navy better meet its planned maintenance needs. (GAO-20-588)

Foreign Policy and International Economic Interest

Reducing the 

Unauthorized 

Transfer of Sensitive 

Technologies 

Millions of foreign students study at U.S. universities and contribute to 

research. But there is a risk that some may illegally access and share 

sensitive information, such as data or technology, with their home 

countries. Our work in this area has resulted in multiple agency actions. 

For example, we verified in FY 2023 that the State Department updated 

its guidelines to help universities safeguard data and technologies. 

The Commerce Department also prioritized universities at risk for 

such breaches, and assigned an outreach agent to establish long-term 

partnerships with universities to help them prevent unauthorized exports. 

(GAO-22-105727, GAO-20-394)

Rescinding Unused 

Funds from the 

Millennium Challenge 

Corporation

The MCC is a federal agency that gives grants to promote economic 

growth, reduce poverty, and strengthen institutions in developing 

countries. In FY 2022, we found that the MCC has consistently not used 

all the money it has been appropriated since FY 2013—at an average of 

$2.45 billion per year. In response, we verified in FY 2023 that Congress 

rescinded $524 million in unobligated balances from the MCC in FY 2022. 

This will allow Congress to use this money on other government priorities. 

(Budget Justification Reviewa

)

Cybersecurity of the Nation

Improving Federal 

Coordination on 

Ransomware

Ransomware attacks pose a major threat to hospitals, schools, emergency 

services, and other crucial industries. In 2022, we reported that 

several federal agencies help protect state and local governments from 

ransomware, such as by offering guidance and assessments. However, we 

found that federal agencies lacked processes to effectively coordinate 

on these activities. We made recommendations to improve interagency 

collaboration on ransomware attacks. Implementing our recommendations 

will help federal agencies work more effectively to prevent and respond 

to such cyber threats. (GAO-22-104767, GAO-23-105480, GAO-23-106279)

Source: GAO. | GAO-24-900483

Note: It can take several years for our recommendations to result in an accomplishment. We generally claim an accomplishment 

within 2 fiscal years of the action taken. For financial benefits, we can generally claim up to 5 years of new benefits based on a 

single agency or congressional action. For more information, see Appendix II. The two accomplishments that do not have report 

numbers linked to them are budget justification reviews, which we do not publish externally.

a

Given the scope, objectives, timing, and sensitivity of Budget Justification Reviews, final products primarily consist of 

unpublished data sheets or issue papers provided only to relevant committees or subcommittees.
GAO Performance and Accountability Report 2023

76 GAO-24-900483 Performance Information

Source: Nueng (the flag) and ozerkina (the Capitol)/stock.adobe.com. | GAO-24-900483

Strategic Goal 3

Help Transform the Federal Government to Address 

National Challenges

Help Transform the Federal 

Government to Address 

National Challenges 

STRATEGIC OBJECTIVES

3.1 Analyze the Government’s 

Fiscal Condition and 

Opportunities to Strengthen 

Management of Federal 

Finances

3.2 Support Government 

Accountability by Identifying 

Fraud, Waste, and Abuse, 

and Needed Improvements in 

Internal Controls

3.3 Support Congressional 

Oversight of Crosscutting 

Issues, Major Management 

Challenges, and Program 

Risks

3.4 Support Congressional 

Knowledge, Understanding, 

and Oversight of Science and 

Technology Issues

GOAL 3

Our third strategic goal focuses on the 

collaborative and integrated elements 

needed for the federal government to 

achieve results. The work under this 

goal highlights the intergovernmental 

relationships that are necessary to address 

national challenges. Our multi-year (FYs 

2022-2027) strategic objectives under this 

goal are:

 The government’s fiscal condition and 

opportunities to strengthen management 

of federal finances;

 Fraud, waste, and abuse and needed 

improvements in internal controls;

 Crosscutting issues, major management 

challenges, and program risks; and

 Science and technology issues.

These objectives, along with the 

performance goals and key efforts that 

support them, are discussed fully in our 

strategic plan.

The work supporting these objectives is 

performed primarily by HQ and field staff 

from the Applied Research and Methods; 

Financial Management and Assurance; FAIS; 

Information Technology and Cybersecurity; 

STAA; and Strategic Issues teams. 

This goal also includes our bid protest 

and appropriations law work, which is 

performed by staff in OGC.

Example of Work under Goal 3 

Responsible Use of AI: AI is evolving at a rapid pace and comes with a number of complexities, risks, and 

societal consequences. We testified in May 2023 on key practices for the responsible use of AI at federal 

agencies. These practices are organized around four principles—governance, data, performance, and 

monitoring. For example, agencies should monitor AI to ensure that such systems remain reliable and relevant 

over time. We also reported on experts’ opinions about establishing a new digital services academy to address 

the severe shortage of federal staff with AI expertise. (GAO-23-106811)
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GAO-24-900483 77 Performance Information

Source: U.S. Senate, Committee on Homeland Security and Governmental Affairs. | GAO-24-900483

Taka Ariga, Director, testified on the responsible use of AI.

To accomplish our work in FY 2023 under these strategic objectives, we conducted 

foresight work (e.g., examining the nation’s long-term fiscal and management challenges) 

and insight work focusing on federal programs at high risk for fraud, waste, abuse, and 

mismanagement. As shown in table 22, we met all the Goal 3 performance targets set for 

FY 2023.

Table 22: Strategic Goal 3’s Annual Performance Results and Targets

Performance

measure

2018 

actual

2019 

actual

2020 

actual

2021 

actual

2022 

actual

2023 

targeta 2023 

actual

Met/

not met

2024 

target

Financial benefits

(dollars in billions)

$12.1 $6.7 $5.0 $6.4 $42.1 $17.3 $52.0 Met $5.2

Other benefits 515 491 390 477 458 365 444 Met 380

Testimonies 28 23 18 15 22 22 22 Met 22

Source: GAO. | GAO-24-900483

Note: Financial benefits for Goals 1 through 3 do not sum to the total agency-wide target for 2024, as we have left a portion of 

the financial benefits target unassigned. Experience leads us to believe that we can meet the agency-wide target but we cannot 

always accurately predict under which goals. 

a

In 2022, we reached $42.1 billion in financial benefits due primarily to one large financial benefit of $35.7 billion for agencies’ 

increased use of category management; however, we do not expect this level of results in 2024.

We consider many factors, as described in Part I, to set our targets. To help us examine 

trends for these measures over time, one factor we consider is their 4-year averages, which 

minimizes the effect of an unusual level of performance in any single year and are shown 

below in table 23. 
GAO Performance and Accountability Report 2023

78 GAO-24-900483 Performance Information

Table 23: Four-Year Rolling Averages for Strategic Goal 3

Performance measure 2018 2019 2020 2021 2022 2023

Financial benefits (dollars in billions) $14.5 $13.6 $7.2 $7.5 $15.1 $26.4

Other benefits 502 493 478 468 454 442

Testimonies 30 29 25 21 20 19

Source: GAO. | GAO-24-900483

The following sections describe our performance under Goal 3 for each of our quantitative 

performance measures and the targets for FY 2024. 

Financial Benefits

The financial benefits reported for this goal in FY 2023 totaled $52.0 billion, which was 

$34.7 billion above our $17.3 billion target. Financial benefits contributing to this total 

include the Congress passing a law revising partnership audit rules by allowing the IRS to 

make adjustments at the partnership level ($1.5 billion) and VA pausing the deployment of 

an electronic health record system to make improvements ($440 million). We set our FY 

2024 target at $5.2 billion based on discussions with the Goal 3 teams on what they believe 

can be achieved based on past, ongoing, and expected work.

Example of Goal 3’s Financial Benefits 

Transferring Balances from the U.S. Enrichment Corporation (USEC) Fund: The U.S. Treasury’s USEC 

Fund was established to pay for certain environmental clean-up, among other things. In 2015, we found 

that the Fund’s purpose had been fulfilled and suggested that Congress rescind its balance or move it to 

another account. In 2022, Congress moved the balance to the Uranium Enrichment Decontamination and 

Decommissioning Fund, which pays for cleanup at former uranium enrichment plants. These transfers offset 

the need for about $1.5 billion more in funding requests for that effort, helping to address a shortfall in that 

fund. In 2023, we confirmed that all remaining USEC fund balances had been transferred. (GAO-15-404SP)

Other Benefits

Other benefits reported for Goal 3 in FY 2023 totaled 444, exceeding our target of 365 by 

79 benefits or about 22 percent. Goal 3’s benefits were primarily in the areas of program 

efficiency and effectiveness, business process and management, acquisition and contract 

management, and tax law administration. We set our FY 2024 target again at 380, based 

on recent performance and discussions with the Goal 3 teams on what they believe can be 

achieved based on past, ongoing, and expected work. 

Example of Goal 3’s Other Benefits 

Improving Emergency Contracting Efforts: Contracting during an emergency can be challenging. During the 

COVID-19 pandemic, agencies quickly awarded contracts (collectively worth billions of dollars and sometimes 

to new vendors) for face masks, gloves, and other items some agencies do not usually buy. In 2021, we 

found that FEMA identified contracting challenges during the pandemic, but did not formally collect lessons 

learned. We recommended that FEMA collect and share these contracting lessons. In November 2022, FEMA 

formalized a process to do this on an annual basis, which will help improve future emergency response efforts. 

(GAO-21-528)
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GAO-24-900483 79 Performance Information

Testimonies

Our senior executives testified 22 times on our Goal 3 work, meeting the FY 2023 target 

of 22. Among the Goal 3 testimony topics covered were the need to (1) address DOD’s long 

standing financial management issues and (2) implement GAO recommendations to help 

address challenges at Commerce, DOE and EPA. (See table 8 for selected testimony topics 

by goal.) We set our FY 2024 target for testimonies for Goal 3 at 22 based on experience in 

recent years.

Example of Goal 3’s Testimonies

Addressing the Nation’s Fiscal Health: We testified in June 2023 about our longstanding concerns about 

the nation’s unsustainable fiscal path, the fiscal risks of debt limit impasses, and what Congress could do to 

address these challenges. For example, debt held by the public is projected to grow at a faster pace than the 

size of the economy—it is projected to reach a historical high of 106% of GDP within 10 years. We have been 

calling for a plan to address these concerns since 2017. Our work has identified several components of an 

effective fiscal plan, such as incorporating a debt-to-GDP target. (GAO-23-106873)

Source: U.S. House of Representatives, Committee on Financial Services. | GAO-24-900483

Jeff Arkin, Director, testified on addressing the nation’s fiscal health. 

Table 24 contains examples of Goal 3 accomplishments and contributions, for selected 

objectives, and includes both financial and other benefits.
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80 GAO-24-900483 Performance Information

Table 24: Examples of Goal 3’s Accomplishments and Contributions

Government’s Fiscal Condition and Opportunities to Strengthen Management of 

Federal Finances

Improving the 

Reliability of 

the General 

Fund: “America’s 

Checkbook”

The Treasury Department manages the General Fund, which finances 

government operations and reports annual cash activity. In 2023, we 

issued our financial audit report of the 2022 Schedules of the General 

Fund, but could not give an opinion on their reliability due to issues 

we previously identified. However, Treasury resolved 14 of our prior 

recommendations, including implementing a process to match the 

amount paid by the General Fund to the amount certified for payment 

by the federal agency. This will help validate the $23 trillion in annual 

payments from the General Fund. (GAO-23-104786)

Fraud, Waste, Abuse, and Needed Improvements in Internal Controls 

Removing Ineligible 

Members from the 

Federal Employee 

Health Benefits 

Program

In 2021, the Federal Employees Health Benefits program spent $59 billion 

on health insurance for roughly 8 million workers, their families, and 

others. In December 2022, we reported that OPM did not have a way to 

identify and remove ineligible family members from this program. We 

recommended that OPM establish a mechanism to do so, which improved 

its oversight and could potentially save up to $1 billion annually. Our 

report has supported heightened oversight, including a request for more 

information from the House Committee on Oversight and Accountability. 

(GAO-23-105222)

Crosscutting Issues, Major Management Challenges, and Program Risks

Improving Knowledge 

Sharing at the 

International Space 

Station Advisory 

Committee 

The Center for the Advancement of Science in Space manages the 

International Space Station National Laboratory for NASA. The Center 

allocates resources, such as time astronauts may spend on research 

projects. The Center formed an advisory committee to improve 

communication about how it allocates resources. In 2022, we found that 

the Center had not completed a succession plan for this committee and 

recommended it do so to allow current and new members’ terms to 

overlap. In January 2023, the Center finalized this succession plan, which 

will improve the sharing and transfer of knowledge among members. 

(GAO-22-105147)

Helping Provide 

Comprehensive 

Information on 

Political Appointees 

Oversight of political appointees serving in the executive branch is an 

important part of federal ethics programs. We reviewed information 

available on such appointees in March 2019 and found that there is 

no single source of data on them that is comprehensive, timely, and 

publicly available. We suggested that Congress require such information 

be collected and made publicly accessible. In response, Congress 

passed and the President signed the Periodically Listing Updates to 

Management Act of 2022 into law in December 2022. This law directs 

OPM to establish and maintain a public website with this information. 

(GAO-19-249)

Improving the 

Transparency of 

Agency Performance 

Data and 

Accountability

Federal agencies are required to describe how they ensure the accuracy 

and reliability of their performance information, which is used to measure 

progress on their highest priority performance goals, and to make 

this information publicly available. However, we found that agencies’ 

reporting on their priority goals did not always include the data sources 

they used or information on data accuracy and limitations. Several 

agencies took actions in FY 2023 to publicly report on missing information 

and improve their data practices—helping ensure that this information is 

useful and transparent. (GAO-15-788, GAO-21-152)
GAO Performance and Accountability Report 2023

GAO-24-900483 81 Performance Information

Science and Technology Issues 

Strengthening 

Interagency 

Collaboration on 

Quantum Computing

Multiple federal agencies coordinate research on quantum computing 

through an interagency group co-chaired by the Office of Science and 

Technology Policy (OSTP). In 2018, we found that this group had not 

fully implemented some leading practices that could help improve 

collaboration. We recommended it do so. In January 2023, OSTP 

shared how collaborative practices, such as agreeing on roles and 

responsibilities and reporting on results, are being implemented. This 

will help agencies strengthen their collaboration and can help maintain 

U.S. competitiveness in quantum computing. (GAO-18-656)

Improving Reporting 

on Federal Research 

Funding Recipients 

The National Science Foundation (NSF) helps fund basic research at 

U.S. colleges and universities. NSF has a program to help ensure this 

funding is spread across states and territories, and that it promotes 

researcher diversity and economic development. In 2022, we found that 

participating states and territories were better able to compete for 

research funding but that NSF reports provided limited information on 

researcher diversity and economic development. In response, NSF began 

including additional data in its annual program reports in 2023, which 

will help to track progress towards its goals. (GAO-22-105043)

Source: GAO. | GAO-24-900483

Note: It can take several years for our recommendations to result in an accomplishment. We generally claim an accomplishment 

within 2 fiscal years of the action taken. For financial benefits, we can generally claim up to 5 years of new benefits based on a 

single agency or congressional action. For more information, see Appendix II.
GAO Performance and Accountability Report 2023

82 GAO-24-900483 Performance Information

Source: Nueng (the flag) and Beaunitta Van Wyk (hands)/stock.adobe.com. | GAO-24-900483

GAO Performance and Accountability Report 2023

Strategic Goal 4

Maximize the Value of GAO by Enabling Quality, 

Timely Service to the Congress and by Being a 

Leading Practices Federal Agency 

GOAL 4

Maximize the Value 

of the GAO by Enabling 

Quality, Timely Service 

to the Congress and by 

Being a Leading Practice 

Federal Agency

STRATEGIC OBJECTIVES

4.1 Empower GAO’s Diverse 

Workforce to Continue to 

Excel in Mission Delivery 

through Strategic Talent 

Management

4.2 Refine GAO’s Processes 

to Deliver High Quality 

Results and Products, and 

Promote Knowledge Sharing, 

Government Standards, and 

Strategic Solutions

4.3 Provide Modern Integrated 

Tools and Systems in a Secure, 

Collaborative, and Flexible 

Environment

Our fourth strategic goal embraces 

the spirit of continuous and focused 

improvement in order to sustain highquality, timely service to the Congress, 

while also implementing leading practices 

in our internal operations. Activities 

carried out under this goal also address 

our internal management challenges. 

The multi-year (FYs 2022-2027) strategic 

objectives under this goal are to:

 Empower GAO’s diverse workforce to 

continue to excel in mission delivery 

through strategic talent management; 

 Refine GAO’s processes to deliver 

high-quality results and products, 

and promote knowledge sharing, 

government standards, and strategic 

solutions; and

 Provide modern integrated tools and 

systems in a secure, collaborative, and 

flexible environment. 

These objectives, along with the 

performance goals and key efforts that 

support them, are discussed fully in our 

strategic plan.

The work supporting these objectives 

is performed under the direction of the 

CAO through the following offices: the 

Controller, Financial Management and 

Business Operations, Human Capital, 

Information Systems and Technology 

Services, Infrastructure Operations, 

the Learning Center, the Professional 

Development Program, and Field 

Operations. Assistance on specific key 

efforts is provided by the Applied Research 

and Methods, STAA, and Financial 

Management and Assurance mission teams; 

and the APQA, CR, Continuous Process 

Improvement, OGC, OO&I, OPA, and SPEL 

staff offices. 
GAO Performance and Accountability Report 2023

GAO-24-900483 83 Performance Information

To accomplish our work under these three objectives, we performed internal studies and 

completed projects that further the strategic goal. 

Examples of Work under Goal 4

Reimagining the Way We Work: From focusing on right-sizing our HQ building and field offices to welcoming 

back our in-person International Auditor Fellows for the first time since 2019, we made strides in applying 

pandemic lessons learned to how we engage internally and publicly. Examples of this effort are included in 

this section, and are also discussed in Part I (Internal Management Challenges).

Table 25 provides examples of Goal 4 accomplishments and contributions.

Table 25: Examples of Goal 4’s Accomplishments and Contributions

Empower GAO’s Workforce to Excel in Mission Delivery through Strategic Talent 

Management

Attract, hire, 

and retain 

a diverse, 

multidisciplinary

workforce

 Participated in 170 career events, 35 percent of which focused on diversity 

recruiting; increased our outreach to minority serving institutions; hosted a 

multi-school American Sign Language-only career event; and established a 

senior executive DEIA group to address matters of recruitment, promotion, and 

retention, with a subgroup focusing specifically on historically black college 

and university recruiting.

 Hired 352 employees, 201 of whom comprised our entry-level Professional 

Development Program.

 Successfully managed a year-round internship program for 263 analyst and 

operations interns across our 11 field offices and HQ, providing GAO with a 

continuous pipeline of vetted, well-trained staff to meet agency needs.

 Developed a new entry-level national security program and boosted our 

cybersecurity and national security workforce to support our national defense 

oversight efforts.

Provide 

training and 

development 

programs 

to enhance 

employee 

skills 

 Created and launched a new course to assist senior analysts with guiding the 

report review process, including reviewing drafts to meet agency standards 

and providing meaningful feedback to newer staff.

 Developed required training to help employees manage risks and reinforce 

responsibilities related to engagements and operations to support the 

integration between enterprise risk management, internal control, and fraud 

risk assessment. 

 Continued to invest in our coaching culture through expanded internal 

recruiting efforts, learning opportunities for senior leadership, and integrated 

group coaching circles focused on high-interest career development topics.

Enhance 

and sustain 

a culture of 

diversity, 

equity, 

inclusion, and 

accessibility

 Hired subject-matter experts in the newly established DEIA office, including 

an accessibility specialist and equity specialist, to help enhance internal DEIA 

efforts and advise on equity-related audit engagements.
GAO Performance and Accountability Report 2023

84 GAO-24-900483 Performance Information

 Worked with the GAO Employees Organization, International Federation of 

Professional and Technical Engineers Local 1921, to negotiate on a variety of 

initiatives, including the following:

◦ Continued collaboration with all employee organizations on issues related 

to the ending of the pandemic period by terminating all associated 

pandemic procedures, revising the voluntary re-entry agreement, and 

including a new in-person reporting requirement;

◦ Finalized a new future of work operating status to be implemented in 

phases;

◦ Rolled out multiple technology solutions to streamline and enhance 

processes;

◦ Rolled out a new GAO performance management system; and

◦ Developed a new voluntary leave bank program.

Refine GAO’s Processes to Deliver Quality Results and Products and Promote 

Knowledge Sharing 

Continue 

to enhance 

outreach 

to Congress 

and audited 

entities

 Improved our short-form product lines to quickly connect busy readers with 

our work on today’s most pressing and relevant issues.

 Implemented enhanced processes to track ongoing and potential mandates, 

and worked with Congress to repeal or sunset eight mandates, ensuring our 

clients receive efficient, timely information on the topics of most interest and 

concern.

 Augmented WatchDog with information on legal opinions, thus apprising the 

Congress of pending decisions and notifying committees with jurisdiction prior 

to issuance.

 Established internal guidance to ensure consistent use of several new oversight 

funding streams and developed strategies to communicate progress with 

congressional clients.

Enhance GAO’s 

foresight 

and strategic 

planning 

capacity 

 Expanded CAE curriculum and provided high-quality training to help strengthen 

the auditing skills of about 3,000 participants from about 100 federal, state, 

local, and private sector organizations. 

 Increased the scale of CAE’s international activity through agreements with 

international donors to improve audit capacity of SAIs low and middle-income 

countries.

 Established an internal foresight network whose subject-matter experts advise 

mission teams on emerging issues such as space environment, blockchain in 

financial services, and others.

 Provided training on foresight to our senior executive candidates and 

international fellows participants.

Develop and 

continually 

improve 

government 

auditing 

standards

 Updated the Financial Audit Manual that presents a methodology for financial 

statement audits of federal entities in accordance with professional standards. 

 Coordinated with OMB and the audit community on improving audit guidance 

for overseeing federal grant spending.
GAO Performance and Accountability Report 2023

GAO-24-900483 85 Performance Information

Enhance 

information 

sharing for the 

domestic and 

international 

accountability 

community

 Led and gained approval of the INTOSAI Strategic Plan 2023-2028, which 

directs INTOSAI’s continued success in sharing information and best practices 

among the global public sector accountability community.

 Helped launch a new program of the INTOSAI Donor Cooperation that 

facilitates the flow of financial and technical support to SAIs in developing 

countries.

 Completed a redesign of the International Journal of Government Auditing’s 

website to provide real-time information on events and developments affecting 

the global public sector accountability community in INTOSAI’s five official 

languages.

 Developed and provided an organizational change management course to our 

visiting international fellows. 

 Planned, managed, and executed the first hybrid meetings of the annual 

National Intergovernmental Audit Forum, Educator Advisory Panel, and 

Domestic Working Group, and planned and facilitated hybrid regional forum 

events across the country, reaching both in-person and remote audiences.

Leverage data, 

technology, 

staff, and 

process 

improvement to 

enhance GAO’s 

communications, 

processes, and 

programs

 Created multiple short-form product lines to support our clients’ requests 

for quick turnaround information on topics such as congressional directives 

included in the FY 2022 appropriation laws, overviews of prior GAO work on a 

myriad subjects, and Question and Answer products on specific issues.

 Improved the effectiveness of our Duplication and Cost-Savings website via 

a tool that displays recommendations and their status in real-time, providing 

congressional and agency partners up-to-date information.

 Deployed a prototype application to enable our analysts to explore and 

discover systemic trends within the entire OMB Federal Audit Clearinghouse, 

which will help highlight persistent and significant challenges across all 

programs receiving federally directed funding.

 Enhanced GAO’s enterprise risk management program to update policy and 

guidance in accordance with federal standards and guidance; provide training 

materials to enhance staff awareness; and increase integration among 

enterprise risk management, fraud risk management, and internal control 

activities to help ensure GAO successfully achieves its mission.

 Improved our public website’s user experience through refined search 

functionality, resulting in more accurate, dynamically generated information.

 At the start of the new Congress, launched a redesigned “For Congress” suite 

of resources to link Members to the many services we provide on GAO.gov, 

including technical assistance, legal opinions, hearings, and more.

 Continued to support plain language initiatives by creating additional training 

for employees, publishing content on GAO.gov related to our compliance with 

the Plain Writing Act, and developing the next phase in our pilot to produce 

streamlined, message-focused highlights pages.

 Efficiently managed a 125 percent increase in travel voucher actions as 

employees resumed pre-pandemic work activities in the public sphere.

 Improved the onboarding experience by implementing an enhanced software 

module that allows for key personal information to autofill across multiple 

forms. 
GAO Performance and Accountability Report 2023

86 GAO-24-900483 Performance Information

Provide Modern Integrated Tools and Systems in a Secure Environment 

Ensure a 

secure, costeffective 

physical and 

technological 

infrastructure

 Continued maintenance of our HQ building to include parking garage repair 

and restoration; air handling unit replacements and supply shaft upgrades; and 

ongoing cosmetic refurbishing on multiple floors.

 Designed and established the foundation necessary for our migration of IT 

systems and services to the cloud, and started this migration.

Empower 

staff with 

collaborative, 

integrated 

tools

 Provided 100 percent of all new employees and contractors access to our 

network on day 1 of onboarding, ensuring they could begin work seamlessly.

 Rolled out our Talent Management System’s performance module; this module 

brings the functionality of several legacy systems into one platform, improving 

the user experience and streamlining processes.

 Deployed a preproduction copyediting tool that helps detect errors and 

deviations from our style rules, resulting in real-time feedback on draft 

reports.

Enhance tools 

that integrate 

crosscutting 

enterprise 

data to 

facilitate 

decisionmaking

 Launched the Analytics Foundry to provide a dedicated cloud computing 

environment to allow analysts to securely transfer, store, and process data at 

scale, while ushering in new analytical and collaborative possibilities.

 Developed web-based interactive reports based on commercial data that 

enhance our ability to provide our clients with timely information on risks and 

trends in the housing market and housing finance system.

 Completed our internal classified recommendation tracking system, allowing 

our analysts to systematically track unclassified recommendation information 

for classified products and streamlining the data entry process.

 Migrated a number of internal surveys to Qualtrics, allowing us to eliminate a 

legacy survey platform and provide timely analysis and actionable feedback in 

a user-friendly reporting format.

 Introduced a process improvement method to identify and prioritize 

opportunities to reduce risk using the Nominal Group Technique method, 

with multi-voting to create team consensus and buy-in that leads to improved 

efficiency and effectiveness.

Enable a 

dependable, 

mobile 

environment

 Staged our hoteling reservation system and kiosks to support a hybrid 

workforce.

Source: GAO. | GAO-24-900483
SERVING CONGRESS AND THE NATION

PART III

Financial Information

Source: Alexey Rotanov (the flag) and ellenmck (Jefferson Memorial)/stock.adobe.com. | GAO-24-900483 Source: Alexey Rotanov (the flag) and Christian Hinkle (Jefferson Memorial)/stock.adobe.com. | GAO-24-900483
From the Chief Financial Officer

GAO Performance and Accountability Report 2023

88 GAO-24-900483 From the Chief Financial Officer

Source: Cristian Baitg/stock.adobe.com. | GAO-24-900483

November 15, 2023

In FY 2023, GAO continued to perform our mission at the highest levels through and 

subsequent to the May 2023 termination of the National Emergency Declaration and the 

Public Health Emergency Declaration related to COVID-19. These terminations led to several 

GAO policy changes, including, most significantly, reaching an agreement with the GAO 

Union on the Future of Work. This year, we also reached other significant milestones, such 

as continuing to modernize and improve our IT environment and maintaining a robust hiring 

pace.

GAO continues to focus on our mission of accountability, transparency, and oversight. 

One way we’ve measured our success toward these goals is by continuing to set the 

standard for excellence in government financial management. Once again, GAO’s financial 

statements, which are an integral part of our PAR, received an unmodified “clean” opinion. 

Our independent auditors found that GAO maintained, in all material aspects, effective 

internal control over financial reporting; there were no instances of non-compliance with 

the applicable laws and regulations; and our financial management systems substantially 

complied with the applicable requirements of FFMIA. Although not required, GAO considers 

the independent auditor’s opinion on internal controls and on the system’s compliance with 

FFMIA to be a leading practice. 

In addition to our own self-assessment, obtaining an independent, objective assessment 

of our internal control over financial reporting and on our system’s compliance with 

FFMIA helps demonstrate our sound stewardship of the taxpayers’ dollars that have been 

entrusted to us. Further, I am proud to report that our FY 2022 PAR received the CEAR 

award from the Association of Government Accountants—our 22nd consecutive award since 

we first applied in FY 2001. 

Part III

Financial Information 
GAO Performance and Accountability Report 2023

GAO-24-900483 89 From the Chief Financial Officer

Funding enacted in FY 2023 empowered GAO to consistently hire new staff throughout the 

year, reaching a total of 3,483 FTE positions and marking a measurable increase of 129 

FTEs from the preceding year. This growth in staffing bolstered key areas, including the 

continued growth of our STAA team, the assessment of government-wide cybersecurity 

proficiency, healthcare expenditure analysis, and rigorous examination of defense 

weaponry systems. These enacted funds also steadfastly advanced our appropriations law 

expertise, an asset held in high regard by both Members and Committees of Congress. 

Supplemental funding, specifically for audits of activities authorized by the American 

Rescue Plan Act of 2021, the Infrastructure Investment and Jobs Act, the Inflation 

Reduction Act, and the Oversight of Ukraine Assistance Act helped make these staffing 

initiatives possible. These financial provisions not only facilitated our current operations 

but ensured the sustained excellence and adaptability of GAO’s critical functions for the 

immediate future.

In addition, the enacted funding facilitated steady progress in GAO’s IT modernization, 

cloud data management, and storage solutions, while also addressing progress on building 

security prerequisites and infrastructure upkeep. GAO also enhanced its Analytics Foundry 

to provide our Innovation Lab with a dedicated cloud computing environment to enable 

analysts to securely transfer, store, and process data at scale while ushering in new 

analytical and collaborative possibilities. 

GAO utilizes a maturity model approach to enhance integration of Enterprise Risk 

Management, fraud risk management, and internal control activities. Under the 

direction of the Chief Risk Officers, we collaborated with stakeholders to (1) conduct 

risk assessments, document risk mitigation strategies, and update the risk profiles for 

enterprise risks and high-risk programs consistent with federal standards and guidance, 

including OMB Circulars No. A-11, Preparation, Submission, and Execution of the Budget, 

and No. A-123, Management’s Responsibility for Enterprise Risk Management and Internal 

Control; (2) assess the internal controls over operations, reporting, and compliance; and 

(3) update several fraud risk assessments of high-risk program areas, consistent with GAO’s 

Framework for Managing Fraud Risks in Federal Programs. We also updated the policy 

and guidance related to risk management and developed an employee training course on 

risk management and internal control to promote a risk culture and enhance employee 

awareness. 

The Office of Internal Control (OIC) conducted an entity-wide assessment of key controls 

for the agency’s internal control system, consistent with FMFIA and OMB Circular No. A-123 

and its appendices. To validate compliance, effectiveness, efficiency, and the integrity of 

data, OIC reviewed and tested the controls for key business cycles, such as acquisitions, 

budget execution, disbursements, financial reporting, human capital/payroll, infrastructure 

operations, and IT. We also reviewed the independent auditors’ reports of our shared 

service providers and proactively addressed any issues with the appropriate compensating 

controls, where applicable. 

Our assessment found that GAO was in compliance with the five components and 17 

principles of the Standards for Internal Control in the Federal Government (Green Book) 

and provided reasonable assurance that internal control over reporting, operations, and 

compliance were operating effectively and efficiently for FY 2023. No material weaknesses 

or significant deficiencies were found in the design or implementation of GAO’s internal 

control system.
GAO Performance and Accountability Report 2023

90 GAO-24-900483

With the public health national emergency over, GAO will move forward with implementing 

our new Future of Work Agreement, continuing to prioritize the Congress and the 

Nation. As such, we will keep our focus on our mission of accountability, transparency, 

and oversight. Our IT modernization accomplishments during FY 2023 supported the 

infrastructure needed to sustain a hybrid environment. These accomplishments included 

implementing the new Microsoft Desktop and Microsoft 365 with access to file storage 

on the Cloud, and continuing user testing of our upcoming document management 

system replacement—the ECM program. Together, our IT enhancements, robust hiring, 

Innovation Lab analytics enhancements, and continuous improvement in our internal 

control environment will provide the necessary infrastructure for successfully meeting our 

responsibilities to the Congress and the American people.

Karl J. Maschino

Chief Administrative Officer/

Chief Financial Officer

Audit Advisory Committee’s Report
GAO Performance and Accountability Report 2023

GAO-24-900483 91 Financial Information

Audit Advisory Committee’s Report

November 13, 2023

The Audit Advisory Committee assists the Comptroller General in overseeing the U.S. 

GAO’s financial operations. As part of that responsibility, the Committee meets with 

agency management, its Inspector General, and its external auditors to review and discuss 

GAO’s external financial audit coverage, the effectiveness of GAO’s internal controls over 

its financial operations, and its compliance with certain laws and regulations that could 

materially impact GAO’s financial statements. GAO’s external auditors are responsible 

for expressing an opinion on the conformity of GAO’s audited financial statements with 

accounting principles generally accepted in the United States of America. The Committee 

reviews the findings of the Inspector General and external auditors, and GAO’s responses 

to those findings, to assure itself that GAO’s plan for corrective action includes appropriate 

and timely follow-up measures. In addition, the Committee reviews the draft Performance 

and Accountability Report, including its financial statements, and provides comments to 

management who have responsibility for the Performance and Accountability Report. The 

Committee met three times with respect to its responsibilities as described above. During 

these sessions, the Committee met with the Inspector General and external auditors 

without GAO management being present and discussed with the external auditors the 

matters that are required to be discussed by generally accepted auditing standards. Based 

on procedures performed as outlined above, the Committee recommends that GAO’s 

audited statements and footnotes be included in the 2023 Performance and Accountability 

Report.

Robert H. Attmore

Chair

Audit Advisory Committee
GAO Performance and Accountability Report 2023

92 GAO-24-900483 Financial Information

Independent Auditors’ Report

CliftonLarsonAllen LLP

CLAconnect.com

INDEPENDENT AUDITORS’ REPORT

Comptroller General of the United States

Government Accountability Office

In our audits of the fiscal years 2023 and 2022 financial statements of the United States 

Government Accountability Office (GAO), we found: 

• GAO’s financial statements as of and for the fiscal years ended September 30, 2023, and 

2022, are presented fairly, in all material respects, in accordance with United States of 

America (U.S.) generally accepted accounting principles;

• GAO maintained, in all material respects, effective internal control over financial reporting as 

of September 30, 2023; 

• GAO’s financial management systems substantially complied with the applicable 

requirements of the Federal Financial Management Improvement Act (FFMIA) as of 

September 30, 2023; and

• No reportable noncompliance with provisions of applicable laws, regulations, contracts, and 

grant agreements we tested for fiscal year 2023 and no other matters. 

The following sections discuss in more detail (1) our report on the audit of the financial statements, 

audit of internal control over financial reporting, and audit of systems’ compliance with FFMIA; 

which includes the required supplementary information (RSI)1 and other information2 included 

with the financial statements, and (2) our report on compliance with laws, regulations, contracts, 

and grant agreements and other matters. 

Report on the Audit of the Financial Statements, Internal Control over Financial Reporting

and Systems’ Compliance with FFMIA Requirements

Opinion on the Financial Statements

We have audited GAO’s financial statements in accordance with U.S. generally accepted auditing 

standards; the standards applicable to financial audits contained in Government Auditing 

Standards, issued by the Comptroller General of the United States; and Office of Management 

and Budget (OMB) Bulletin No. 24-01, Audit Requirements for Federal Financial Statements

(OMB Bulletin 24-01). GAO’s financial statements comprise the balance sheets as of September 

30, 2023, and 2022, and the related statements of net cost, changes in net position, and budgetary 

resources for the years then ended, and the related notes to the financial statements. In our 

opinion, the Government Accountability Office’s financial statements present fairly, in all material 

respects, the Government Accountability Office’s financial position as of September 30, 2023,

and 2022, and its net cost of operations, changes in net position, and budgetary resources for the 

fiscal years then ended in accordance with U.S. generally accepted accounting principles. 

1 The RSI consists of the section titled “Financial Information” on pages 116 to 117 of GAO’s Performance and 

Accountability Report (PAR) and subsections titled “Deferred Maintenance and Repairs for Fiscal Year 2023” and 

“Land for Fiscal Year 2023” on page 116 to 711, which are included with the financial statements. 2 Other information consists of all the other information included in GAO’s PAR, except for the financial statements, 

the auditors’ report, and the RSI. 

CLA (CliftonLarsonAllen LLP) is an independent network member of CLA Global. See CLAglobal.com/disclaimer.
GAO Performance and Accountability Report 2023

GAO-24-900483 93 Financial Information

INDEPENDENT AUDITORS’ REPORT (Continued)

Opinion on Internal Control over Financial Reporting

We have audited GAO’s internal control over financial reporting as of September 30, 2023, based 

on criteria established under 31 U.S.C. § 3512(c), (d), commonly known as the Federal Managers’ 

Financial Integrity Act (FMFIA). In our opinion, the Government Accountability Office maintained, 

in all material respects, effective internal control over financial reporting as of September 30, 

2023, based on criteria established under FMFIA.

However, we identified certain deficiencies in GAO’s internal control over financial reporting that 

we do not consider to be material weaknesses or significant deficiencies.3 Nonetheless, these 

deficiencies warrant GAO management’s attention. We have communicated these matters to 

GAO management and, where appropriate, will report on them separately. 

Opinion on Systems’ Compliance with FFMIA

We have also audited GAO’s financial management systems’ compliance with certain 

requirements as prescribed in the FFMIA as of September 30, 2023. In our opinion, GAO’s 

financial management systems substantially complied with the applicable requirements in Section 

803(a) of the FFMIA as of September 30, 2023, based on criteria established under FFMIA for 

federal financial management systems. Our audit does not provide a legal determination of GAO’s 

compliance. 

Basis for Opinions

We conducted our audits in accordance with U.S. generally accepted government auditing 

standards; the standards applicable to financial audits contained in Government Auditing 

Standards, issued by the Comptroller General of the United States; and OMB Bulletin 24-01. Our 

responsibilities under those standards are further described in the Auditor’s Responsibilities for 

the Audits of the Financial Statements, Internal Control over Financial Reporting, and Systems’ 

Compliance with FFMIA section of our report. We are required to be independent of GAO and to 

meet our other ethical responsibilities, in accordance with the relevant ethical requirements 

relating to our audits. We believe that the audit evidence we have obtained is sufficient and 

appropriate to provide a basis for our audit opinions. 

Responsibilities of Management for the Financial Statements, Internal Control over Financial 

Reporting, and Systems’ Compliance with FFMIA

GAO management is responsible for (1) the preparation and fair presentation of these financial 

statements in accordance with U.S. generally accepted accounting principles; (2) preparing, 

measuring, and presenting the RSI in accordance with U.S. generally accepted accounting 

principles; (3) preparing and presenting other information included in documents containing the 

audited financial statements and auditors’ report, and ensuring the consistency of that information 

with the audited financial statements and the RSI; (4) designing, implementing and maintaining 

effective internal control over financial reporting relevant to the preparation and fair presentation 

of financial statements that are free from material misstatement, whether due to fraud or error;

(5) assessing the effectiveness of internal control over financial reporting based on the criteria 

established under FMFIA; (6) its assessment about the effectiveness of internal control over 

financial reporting as of September 30, 2023, included in the accompanying management’s 

3 A deficiency in internal control exists when the design or operation of a control does not allow management or 

employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, 

misstatements on a timely basis. A material weakness is a deficiency, or combination of deficiencies, in internal 

control over financial reporting, such that there is a reasonable possibility that a material misstatement of the entity’s 

financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a 

deficiency, or a combination of deficiencies, in internal control over financial reporting that is less severe than a 

material weakness, yet important enough to merit attention by those charged with governance.
GAO Performance and Accountability Report 2023

94 GAO-24-900483 Financial Information

INDEPENDENT AUDITORS’ REPORT (Continued)

Assurance Statements on Internal Control over Financial reporting in the Management Discussion 

and Analysis (MD&A) section of GAO’s Performance and Accountability Report (PAR); and

(7) implementing and maintaining financial management systems that are in substantial 

compliance with FFMIA requirements.

Auditors’ Responsibilities for the Audits of the Financial Statements, Internal Control over 

Financial Reporting, and Systems’ Compliance with FFMIA

Our objectives are to obtain reasonable assurance about whether the financial statements as a 

whole are free from material misstatement, whether due to fraud or error, about whether effective 

internal control over financial reporting was maintained in all material respects, about whether the 

financial management systems substantially complied with the three requirements in Section 

803(a) of the FFMIA, and to issue an auditor’s report that includes our opinions.

Reasonable assurance is a high level of assurance but is not absolute assurance and therefore 

is not a guarantee that an audit of financial statements or an audit of internal control over financial 

reporting conducted in accordance with Government Auditing Standards will always detect a 

material misstatement or a material weakness when it exists. The risk of not detecting a material 

misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve 

collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. 

Misstatements, including omissions, are considered to be material if there is a substantial 

likelihood that, individually or in the aggregate, they would influence the judgment made by a 

reasonable user based on the financial statements. 

In performing an audit of financial statements, audit of internal control over financial reporting, 

and audit of systems’ compliance with FFMIA in accordance with Government Auditing 

Standards, we:

• Exercise professional judgment and maintain professional skepticism throughout the audits.

• Identify and assess the risks of material misstatement of the financial statements, whether 

due to fraud or error, and design and perform audit procedures responsive to those risks. 

Such procedures include examining, on a test basis, evidence regarding the amounts and 

disclosures in the financial statements in order to obtain audit evidence that is sufficient and 

appropriate to provide a basis for our opinion.

• Obtain an understanding of internal control relevant to our audit of the financial statements in 

order to design audit procedures that are appropriate in the circumstances.

• Obtain an understanding of internal control relevant to our audit of internal control over 

financial reporting, assess the risks that a material weakness exists, and test and evaluate 

the design and operating effectiveness of internal control over financial reporting based on 

the assessed risk. Our audit of internal control also considered GAO’s process for evaluating 

and reporting on internal control over financial reporting based on criteria established under 

FMFIA. We did not evaluate all internal controls relevant to operating objectives as broadly 

established under FMFIA, such as those controls relevant to preparing performance 

information and ensuring efficient operations. We limited our internal control testing to testing 

controls over financial reporting. Our internal control testing was for the purpose of expressing 

an opinion on whether effective internal control over financial reporting was maintained, in all 

material respects. Consequently, our audit may not identify all deficiencies in internal control 

over financial reporting that are less severe than a material weakness.

• Evaluate the appropriateness of accounting policies used and the reasonableness of 

significant accounting estimates made by management, as well as evaluate the overall 

presentation of the financial statements.
GAO Performance and Accountability Report 2023

GAO-24-900483 95 Financial Information

INDEPENDENT AUDITORS’ REPORT (Continued)

• Examine, on a test basis, evidence about the entity’s compliance requirements in Section 

803(a) of the FFMIA as outlined in the following areas: (1) federal financial management 

system requirements, (2) applicable federal accounting standards, and (3) the United States 

Government Standard General Ledger (USSGL) at the transaction level.

• Perform other procedures we consider necessary in the circumstances.

We are required to communicate with those charged with governance regarding, among other 

matters, the planned scope and timing of the audit, significant audit findings, and certain internal 

control–related matters that we identified during the financial statement audit.

Definition and Inherent Limitations of Internal Control over Financial Reporting 

An entity’s internal control over financial reporting is a process effected by those charged with 

governance, management, and other personnel. 

The objectives of which are to provide reasonable assurance that (1) transactions are properly 

recorded, processed, and summarized to permit the preparation of financial statements in 

accordance with U.S. generally accepted accounting principles, and assets are safeguarded 

against loss from unauthorized acquisition, use, or disposition, and (2) transactions are executed 

in accordance with provisions of applicable laws, including those governing the use of budget 

authority, regulations, contracts, and grant agreements, noncompliance with which could have a 

material effect on the financial statements.

Because of its inherent limitations, internal control over financial reporting may not prevent, or 

detect and correct, misstatements due to fraud or error. We also caution that projecting any 

evaluation of effectiveness to future periods is subject to the risk that controls may become 

inadequate because of changes in conditions, or that the degree of compliance with the policies 

or procedures may deteriorate.

Required Supplementary Information

U.S. generally accepted accounting principles issued by the Federal Accounting Standards 

Advisory Board (FASAB) require that the RSI be presented to supplement the financial 

statements. Such information is the responsibility of management and, although not a part of the 

financial statements, is required by FASAB, which considers it to be an essential part of financial 

reporting for placing the financial statements in appropriate operational, economic, or historical 

context. 

We have applied certain limited procedures to the RSI in accordance with Government Auditing 

Standards, which consisted of inquiries of management about the methods of preparing the RSI 

and comparing the information for consistency with management’s responses to the auditors’ 

inquiries, the financial statements, and other knowledge we obtained during the audit of the 

financial statements, in order to report omissions or material departures from FASAB guidelines, 

if any, identified by these limited procedures. We did not audit, and we do not express an opinion 

or provide any assurance on the RSI because the limited procedures we applied do not provide 

sufficient evidence to express an opinion or provide any assurance. 

Other Information

GAO’s other information contains a wide range of information, some of which is not directly related 

to the financial statements. This information is presented for purposes of additional analysis and 

is not a required part of the financial statements or the RSI. Management is responsible for the 

other information included in GAO’s PAR. The other information comprises the information 

included in GAOs PAR but does not include the financial statements and our auditor’s report 
GAO Performance and Accountability Report 2023

96 GAO-24-900483 Financial Information

INDEPENDENT AUDITORS’ REPORT (Continued)

thereon. Our opinion on the financial statements does not cover the other information, and we do 

not express an opinion or any form of assurance thereon.

In connection with our audit of the financial statements, our responsibility is to read the other 

information and consider whether a material inconsistency exists between the other information 

and the financial statements, or the other information otherwise appears to be materially 

misstated. If, based on the work performed, we conclude that an uncorrected material 

misstatement of the other information exists, we are required to describe it in our report.

Report on Compliance with Laws, Regulations, Contracts, and Grant Agreements and 

Other Matters

In connection with our audits of GAO’s financial statements, we tested compliance with selected 

provisions of applicable laws, regulations, contracts, and grant agreements consistent with our 

auditors’ responsibility discussed below. 

Results of Our Tests for Compliance with Laws, Regulations, Contracts, and Grant Agreements 

and Other Matters

Our tests of compliance with selected provisions of applicable laws, regulations, contracts, and 

grant agreements disclosed no instances of noncompliance or other matters for fiscal year 2023

that would be reportable under Government Auditing Standards. However, the objective of our 

tests was not to provide an opinion on compliance with laws, regulations, contracts, and grant 

agreements applicable to GAO. Accordingly, we do not express such an opinion. 

Basis for Results of Our Tests for Compliance with Laws, Regulations, Contracts, and Grant 

Agreements and Other Matters

We performed our tests of compliance in accordance with Government Auditing Standards. Our 

responsibilities under those standards are further described in the Auditor’s Responsibilities for

Tests of Compliance section below.

Responsibilities of Management for Compliance with Laws, Regulations, Contracts, Grant 

Agreements, and Other Matters

GAO management is responsible for complying with laws, regulations, contracts, and grant 

agreements applicable to GAO. 

Auditors’ Responsibilities for Tests of Compliance with Laws, Regulations, Contracts, Grant

Agreements, and Other Matters

Our responsibility is to test compliance with selected provisions of laws, regulations, contracts, 

and grant agreements applicable to GAO that have a direct effect on the determination of material 

amounts and disclosures in GAO’s financial statements and perform certain other limited 

procedures. Accordingly, we did not test compliance with all laws, regulations, contracts, and 

grant agreements applicable to GAO. We caution that noncompliance may occur and not be 

detected by these tests.

Intended Purpose of Report on Compliance with Laws, Regulations, Contracts, and Grant 

Agreements and Other Matters 

The purpose of this report is solely to describe the scope of our testing of compliance with selected 

provisions of applicable laws, regulations, contracts, and grant agreements, and the results of 

that testing, and not to provide an opinion on compliance. This report is an integral part of an audit 

performed in accordance with Government Auditing Standards in considering compliance. 
GAO Performance and Accountability Report 2023

GAO-24-900483 97 Financial Information

INDEPENDENT AUDITORS’ REPORT (Continued)

Accordingly, this report on compliance with laws, regulations, contracts, and grant agreements is 

not suitable for any other purpose.

CliftonLarsonAllen LLP

Greenbelt, Maryland

November 13, 2023
GAO Performance and Accountability Report 2023

98 GAO-24-900483 Financial Information

Purpose of Financial Statements, Notes, and 

Required Supplementary Information 

The financial statements on the following pages are the: 

 Balance sheets, which present the amounts we had available to use (assets) versus the 

amounts we owed (liabilities) and the residual amounts after liabilities were subtracted 

from assets (net position). 

 Statements of net cost, which present the annual cost of our operations. The gross 

costs, less any offsetting revenue earned from our activities, is used to arrive at the net 

cost of work performed under our four strategic goals and other costs in support of the 

Congress. 

 Statements of changes in net position, which present the accounting items that caused 

the net position section of the balance sheets to change from the beginning to the end 

of the fiscal years displayed. 

 Statements of budgetary resources, which present how budgetary resources were made 

available to us during the fiscal year and the status of those resources at the end of the 

fiscal year.

 Notes to financial statements present information that is essential to a user’s 

understanding of the basic financial statements. This includes:

— relevant information integral to understanding line items of accrual basis financial 

statements

— context or background information regarding the reporting entity and its activities

— past events, current conditions, and circumstances not previously recognized but that 

may affect operating performance

— other information users may need to assess accountability

 Required supplementary information presents certain unaudited information required by 

Government Accounting Standards which does not appear elsewhere. 
GAO Performance and Accountability Report 2023

GAO-24-900483 99 Financial Information

Financial Statements

U.S. Government Accountability Office

Balance Sheets

As of September 30, 2023 and 2022

(Dollars in Thousands)

2023 2022

Assets

Intragovernmental

Fund balance with Treasury (Note 2) $341,995 $332,752 

Accounts receivable 3,119 3,910 

Advances and prepayments 6,871 4,744 

Total Intragovernmental Assets 351,985 341,406 

With the Public

Property and equipment, net (Note 3) 33,202 19,684 

Other assets 407 400 

Total Assets With the Public 33,609 20,084 

Total Assets $385,594 $361,490 

Liabilities (Note 4)

Intragovernmental

Employer contributions and payroll taxes payable (Note 5) $8,930 $8,098 

Federal Employees’ Compensation Act (FECA) liability (Note 6) 1,684 1,802 

Other liabilities (Note 7) 1,900 2,371 

Total Intragovernmental Liabilities 12,514 12,271 

With the Public

Accounts payable 3,646 14,337 

Federal employee benefits payable (Note 6) 61,286 57,893 

Other liabilities (Note 7) 43,462 38,151 

Total Liabilities With the Public 108,394 110,381 

Total Liabilities 120,908 122,652 

Net Position

Unexpended appropriations 152,752 152,415 

Cumulative results of operations 111,934 86,423 

Total Net Position (Note 13) 264,686 238,838 

Total Liabilities and Net Position $385,594 $361,490 

The accompanying notes are an integral part of these financial statements.
GAO Performance and Accountability Report 2023

100 GAO-24-900483 Financial Information

Financial Statements

U.S. Government Accountability Office

Statements of Net Cost

For the FYs Ended September 30, 2023 and 2022

(Dollars in Thousands)

2023 2022

Net Costs by Goal

Goal 1: Well-being / Financial Security of American People

Gross costs $285,909 $267,707 

Less: reimbursable services (147) (460)

Net goal costs 285,762 267,247 

Goal 2: Changing Security Threats / Challenges of Global 

Interdependence

Gross costs 254,466 181,282 

Less: reimbursable services - - 

Net goal costs 254,466 181,282 

Goal 3: Transforming the Federal Government's Role

Gross costs 222,680 222,106 

Less: reimbursable services (11,338) (15,382)

Net goal costs 211,342 206,724 

Goal 4: Maximize the Value of GAO

Gross costs 17,286 14,395 

Less: reimbursable services - - 

Net goal costs 17,286 14,395 

Other Costs in Support of the Congress

Gross costs 69,602 71,519 

Less: reimbursable services (2,119) (1,834)

Net costs 67,483 69,685 

Less: reimbursable services not attributable to above cost categories (Note 8) (20,230) (17,318)

Net Cost of Operations (Note 10) $816,109 $722,015 

The accompanying notes are an integral part of these financial statements.
GAO Performance and Accountability Report 2023

GAO-24-900483 101 Financial Information

Financial Statements

U.S. Government Accountability Office

Statements of Changes in Net Position

For the FYs Ended September 30, 2023 and 2022

(Dollars in Thousands)

2023 2022

Unexpended Appropriations:

Unexpended Appropriations, beginning of fiscal year $152,415 $141,470 

Appropriations received 797,819 744,230 

Appropriations used (797,482) (733,285)

Net Change in Unexpended Appropriations 337 10,945 

Unexpended Appropriations, end of fiscal year $152,752 $152,415 

Cumulative Results of Operations:

Cumulative Results of Operations, beginning of fiscal year $86,423 $46,720 

Appropriations used 797,482 733,285 

Imputed financing - cost imputed to GAO relating to 

retirement benefits (Note 5) 44,139 28,426 

Transfers in/out and other (1) 7 

Net cost of operations (816,109) (722,015)

Net Change in Cumulative Results of Operations 25,511 39,703 

Cumulative Results of Operations, end of fiscal year $111,934 $86,423 

Net Position $264,686 $238,838 

The accompanying notes are an integral part of these financial statements.
GAO Performance and Accountability Report 2023

102 GAO-24-900483 Financial Information

Financial Statements

U.S. Government Accountability Office

Statements of Budgetary Resources

For the FYs Ended September 30, 2023 and 2022

(Dollars in Thousands)

2023 2022

Budgetary Resources (Note 11) 

Unobligated balance from prior year budget authority, net $208,080 $179,654 

Appropriations 797,819 744,230 

Spending authority from offsetting collections 35,992 34,872 

Total budgetary resources $1,041,891 $958,756 

Status of Budgetary Resources

New obligations and upward adjustments $839,611 $760,352 

Unobligated balance, end of year:

Apportioned, unexpired account 182 207 

Unapportioned, unexpired accounts 195,665 193,748 

Unexpired unobligated balance, end of year 195,847 193,955 

Expired unobligated balance, end of year 6,433 4,449 

Total unobligated balance, end of year 202,280 198,404 

Total budgetary resources $1,041,891 $958,756 

Outlays, Net

Outlays, net $788,576 $693,198 

Distributed offsetting receipts (19) (79)

Agency outlays, net $788,557 $693,119 

The accompanying notes are an integral part of these financial statements.
GAO Performance and Accountability Report 2023

GAO-24-900483 103 Financial Information

Notes to Financial Statements

Note 1. Summary of Significant Accounting Policies

Reporting Entity

GAO, an agency in the legislative branch of the federal government, supports the Congress 

in carrying out its constitutional responsibilities. GAO carries out its mission primarily 

by conducting audits, evaluations, analyses, research, and investigations and providing 

the information from that work to the Congress and the public in a variety of forms. The 

financial activity presented relates primarily to the execution of GAO’s statutorily enacted 

budget. GAO’s budget consists of an annual and supplemental appropriations covering 

salaries and expenses as well as revenue from reimbursable audit services and rental 

income. The revenue from audit services and rental income is presented as “reimbursable 

services” on the statements of net cost and included as part of “spending authority from 

offsetting collections” on the statements of budgetary resources. Goods and services are 

received from other federal entities at no cost or at a cost less than the full cost to the 

providing federal entity.

Consistent with accounting standards, certain costs of the providing entity that are not 

fully reimbursed by the component reporting entity are recognized as imputed cost in the 

Statements of Net Cost, and as imputed financing sources in the statements of changes 

in net position. Such imputed costs and financing sources relate to employee benefits. 

However, unreimbursed costs of goods and services other than those identified above are 

not included in our financial statements.

The reporting entity is a component of the U.S. Government. By accounting convention, 

intragovernmental assets and liabilities are eliminated in the consolidation process for the 

U.S. Government’s consolidated financial statements. These financial statements should 

be read with the realization that they are for a component of the U.S. Government, a 

sovereign entity.

Basis of Accounting and Reporting 

GAO’s financial statements have been prepared on the accrual basis and the budgetary 

basis of accounting in conformity with GAAP for the federal government. Accordingly, 

revenues are recognized when earned and expenses are recognized when incurred, without 

regard to the receipt or payment of cash. These principles differ from budgetary reporting 

principles used to prepare the statements of budgetary resources. The differences relate 

primarily to the capitalization and depreciation of property and equipment, as well as the 

recognition of other long-term assets and liabilities. 

Intragovernmental Assets

Intragovernmental assets are those assets that arise from transactions with other federal 

entities. Funds which are held and managed by Treasury comprise the majority of 

intragovernmental assets on GAO’s balance sheets.

Fund Balance with Treasury

Treasury processes GAO’s receipts and disbursements. Fund Balance with Treasury 

represents appropriated funds from which GAO is authorized to pay liabilities and make 

other expenditures. 
GAO Performance and Accountability Report 2023

104 GAO-24-900483 Financial Information

Accounts Receivable

GAO’s accounts receivable are due principally from federal entities for reimbursable 

services. GAO does not recognize any allowance for loss on intragovernmental accounts 

receivable as they are considered fully collectible. 

Property and Equipment, Net

The GAO HQ building qualifies as a multi-use heritage asset. It is GAO’s only heritage asset 

and is reported as part of property and equipment on the balance sheets. The building’s 

designation as a multi-use heritage asset is a result of both being listed in the National 

Register of Historic Places and being used in general government operations.

Statement of Federal Financial Accounting Standards (SFFAS) No. 29 requires accounting for 

multi-use heritage assets as general property and equipment to be included in the balance 

sheet and depreciated. The building was depreciated on a straight-line basis over 25 years 

and is fully depreciated.

Generally, property and equipment individually costing more than $15,000, and a minimum 

expected life of 2 years, are capitalized at cost. Building improvements and leasehold 

improvements are capitalized when the cost is $25,000 or greater. Bulk purchases of 

lesser-value items that aggregate more than $150,000 are also capitalized at cost. Assets 

are depreciated on a straight-line basis over the estimated useful life of the property as 

follows: building improvements, 10 years; computer equipment and software, ranging from 

3 to 6 years; leasehold improvements, 5 years; and other equipment, ranging from 5 to 20 

years. GAO’s property and equipment have no restrictions as to use or convertibility except 

for the restrictions related to the GAO HQ building being registered in the National Register 

of Historic Places.

Liabilities

Liabilities represent amounts that will be paid by GAO as a result of transactions that 

have already occurred. Intragovernmental liabilities are those liabilities that arise from 

transactions with other federal entities.

Accounts Payable

Accounts payable consists of amounts owed to commercial vendors for goods and services 

received.

Federal Employee Benefits 

GAO recognizes its share of the cost of providing future pension benefits to eligible 

employees over the period that they render services to GAO. The pension expense 

recognized in the financial statements equals the current service cost for GAO’s employees 

for the accounting period, less the amount contributed by the employees. OPM, the 

administrator of the plan, supplies GAO with factors to apply in the calculation of the 

service cost. These factors are derived through actuarial cost methods and assumptions. 

The liabilities associated with these costs are reported by OPM, who administers the plans.

The excess of the recognized pension expense over the amount contributed by GAO 

and employees represents the amount being financed directly through the governmentwide Civil Service Retirement and Disability Fund administered by OPM. This amount is 

considered imputed financing to GAO (see Note 5).
GAO Performance and Accountability Report 2023

GAO-24-900483 105 Financial Information

FECA provides income and medical cost protection to covered federal civilian employees 

injured on the job, employees who have incurred a work-related occupational disease, 

and beneficiaries of employees whose deaths are attributable to job-related injury or 

occupational disease. Claims incurred for benefits for GAO employees under FECA are 

administered by DOL and are paid, ultimately, by GAO (see Note 6).

GAO recognizes a current-period expense for the future cost of post-employment health 

benefits and life insurance for its employees while they are still working. GAO accounts for 

and reports this expense in its financial statements in a manner similar to that used for 

pensions, with the exception that employees and GAO do not make current contributions to 

fund these future benefits.

Federal employee benefit costs paid by OPM and imputed to GAO are reported as a financing 

source on the statements of changes in net position and included as a component of net cost 

by goal on the statements of net cost.

Annual, Sick, and Other Leave

Annual leave is recognized as an expense and a liability as it is earned; the liability is 

reduced as leave is taken. The accrued leave liability is principally long-term in nature. Sick 

leave and other types of leave are expensed as leave is taken. All leave is funded when 

taken. 

Contingencies

GAO has certain claims and litigation pending against it. GAO recognizes a contingent 

liability in the financial statements for any losses considered probable and reasonably 

estimable. Management believes that the likelihood of losses from such claims and litigation 

are remote and, therefore, no provision for losses or disclosure is included in the financial 

statements. 

Estimates

Management has made certain estimates and assumptions when reporting assets, liabilities, 

revenue, expenses, and note disclosures. Actual results could differ from these estimates. 

Estimates used include certain liability balances, such as actuarial estimates for FECA 

liabilities and unbilled payables based on historical data.

Classified Activities

Accounting standards require all reporting entities to disclose that accounting standards 

allow certain presentations and disclosures to be modified, if needed, to prevent the 

disclosure of classified information. 

Note 2. Intragovernmental Assets 

Fund Balance with Treasury 

GAO’s Fund Balance with Treasury consists of only appropriated funds. The status of these 

funds as of September 30, 2023 and September 30, 2022, is as follows:
GAO Performance and Accountability Report 2023

106 GAO-24-900483 Financial Information

Dollars in Thousands

2023 2022

Fund Balance with Treasury $341,995 $332,752

Status of Fund Balance with Treasury

Unobligated balance

Available $178,773 $178,090

Unavailable 6,433 4,449

Obligated balance not yet disbursed 156,789 150,213

Total status of Fund Balance with Treasury $341,995 $332,752

Accounts Receivable 

The majority of the balance of intragovernmental accounts receivable is comprised of 

billings for certain program and financial audits of federal entities performed by GAO as 

well as for training and technical assistance services provided by the CAE. 

Advances and Prepayments 

GAO’s advances and prepayments consists primarily of a prepaid interagency agreement 

with the National Institutes of Health for the development of software.

Note 3. Property and Equipment, Net 

The composition of property and equipment as of September 30, 2023, is as follows:

Dollars in Thousands

Classes of property and equipment Acquisition value Accumulated depreciation Book value

Land $1,191 – $1,191

Building and improvements 147,489 $125,912 21,577

Computer and other equipment and software 61,137 51,231 9,906

Leasehold improvements 3,144 2,616 528

Total property and equipment $212,961 $179,759 $33,202

Depreciation expense for property and equipment for FY 2023 is $4,599,000.

The composition of property and equipment as of September 30, 2022 is as follows:

Dollars in Thousands

Classes of property and equipment Acquisition value Accumulated depreciation Book value

Land $1,191 – $1,191

Building and improvements 132,455 $124,404 8,051

Computer and other equipment and software 59,403 50,178 9,225

Leasehold improvements 3,880 2,663 1,217

Total property and equipment $196,929 $177,245 $19,684

Depreciation expense for property and equipment for FY 2022 is $4,902,000.
GAO Performance and Accountability Report 2023

GAO-24-900483 107 Financial Information

The increase in building and improvements in FY 2023 is from the replacement and 

upgrading of the HQ building infrastructure, primarily building air handling units. Information 

concerning deferred maintenance and repairs and estimated land acreage is discussed in the 

unaudited required supplementary information.

Note 4. Liabilities Not Covered by Budgetary Resources

The liabilities on GAO’s balance sheets include liabilities not covered by budgetary resources. 

Although future appropriations to fund these liabilities are likely and anticipated, it is not 

certain that appropriations will be enacted to fund these liabilities. The composition of 

liabilities not covered by budgetary resources as of September 30, 2023 and September 30, 

2022 is as follows:

Dollars in Thousands

2023 2022

Intragovernmental liabilities—FECA liability** $1,684 $1,802

Liabilities with the public—Federal employee benefits payable

Comptrollers’ General retirement plan* 2,730 2,343

Accrued leave 46,081 43,675

Actuarial FECA liability** 11,136 10,668

Liabilities not covered by budgetary resources 61,631 58,488

Liabilities not requiring budgetary resources 85 87

Liabilities covered by budgetary resources 59,192 64,077

Total liabilities $120,908 $122,652

* See Note 5 for further discussion of the Comptrollers’ General retirement plan.

** See Note 6 for further discussion of FECA liabilities.

Note 5. Federal Employee Benefits

All permanent employees participate in either the contributory Civil Service Retirement 

System (CSRS) or the Federal Employees’ Retirement System (FERS). Temporary employees 

and employees participating in FERS are covered under the Federal Insurance Contributions 

Act (FICA). To the extent that employees are covered by FICA, the taxes they pay to 

the program and the benefits they will eventually receive are not recognized in GAO’s 

financial statements. GAO makes contributions to CSRS, FERS, and FICA and matches 

certain employee contributions to the Thrift Savings Plan component of FERS. All of these 

payments are recognized as operating expenses.

In addition, all permanent employees are eligible to participate in the contributory Federal 

Employees’ Health Benefits Program (FEHBP) and the Federal Employees’ Group Life 

Insurance (FEGLI) Program and may continue to participate after retirement. GAO makes 

contributions through OPM to FEHBP and FEGLI for active employees to pay for their 

current benefits. GAO’s contributions for active employees are recognized as operating 

expenses. Using the cost factors supplied by OPM, GAO has also recognized an expense in 

its financial statements for the estimated future cost of post-employment health benefits 

and life insurance for its employees. These costs are financed by OPM and imputed to 

GAO. The increase in FY 2023 related primarily to increases in OPM’s federal employee 

benefit cost factors as published. These increased rates were applied to the GAO employee 

population. 
GAO Performance and Accountability Report 2023

108 GAO-24-900483 Financial Information

Amounts owed to OPM and Treasury as of September 30, 2023, and September 30, 

2022, are $8,930,000 and $8,098,000, respectively, for FEHBP, FEGLI, FICA, FERS, and 

CSRS contributions and are shown on the balance sheets as intragovernmental employer 

contributions and payroll taxes payable. Unfunded annual leave as of September 30, 2023 

and September 30, 2022 is $45,514,000 and $43,213,000, respectively.

Details of the major components of GAO’s federal employee benefit costs for the FYs 

ended September 30, 2023 and September 30, 2022 are as follows:

Dollars in Thousands

Federal employee benefits costs 2023 2022

Imputed financing – cost imputed to GAO relating to retirement benefits:

Estimated future pension costs (CSRS/FERS) $16,058 $3,851

Estimated future post-employment health and life insurance (FEHBP/FEGLI) 28,081 24,575

Total $44,139 $28,426

Pension expenses (CSRS/FERS) not including imputed benefit costs $83,793 $77,126

Health and life insurance expenses (FEHBP/FEGLI) not including imputed 

benefit costs $32,345 $29,996

FICA and Medicare payments made by GAO $34,129 $31,236

Thrift Savings Plan – matching contribution by GAO $22,304 $20,438

Comptrollers General and their surviving beneficiaries who qualify and elect to participate 

are paid retirement benefits by GAO under a separate retirement plan. These benefits are 

paid from current year appropriations. Because GAO is responsible for future payments 

under this plan, the estimated present value of accumulated plan benefits of $2,730,000 

as of September 30, 2023, and $2,343,000 as of September 30, 2022, is included as a 

component of salary and benefit liabilities on GAO’s balance sheets. The following table 

summarizes the changes in the actuarial liability for the current plan year: 

Dollars in Thousands

Actuarial liability as of September 30, 2022 $2,343

Expense: 

Normal cost 164

Interest on the liability balance 59

Actuarial loss/(gain)

From experience 402

From assumption changes (178)

Total expense 447

Less benefits paid (60)

Actuarial liability as of September 30, 2023 $2,730

Note 6. FECA Liabilities

GAO recorded a liability for amounts paid to claimants by DOL as of September 30, 2023, 

and September 30, 2022, of $1,684,000 and $1,802,000, respectively, but not yet reimbursed 

to DOL by GAO. The amount owed to DOL is reported on GAO’s balance sheets as an 
GAO Performance and Accountability Report 2023

GAO-24-900483 109 Financial Information

intragovernmental liability titled FECA liability. Additionally, GAO utilizes the services 

of an independent actuarial firm to calculate its actuarial FECA liability. GAO recorded 

an estimated liability for claims incurred but not reported as of September 30, 2023, 

and September 30, 2022, which is expected to be paid in future periods. This estimated 

liability of $11,136,000 and $10,668,000 as of September 30, 2023 and September 30, 2022, 

respectively, is reported on GAO’s balance sheets as a component of federal employee 

benefits payable. 

Note 7. Other Liabilities 

The components of other liabilities as of September 30, 2023 and September 30, 2022 are

as follows:

Dollars in Thousands

2023 2022

Intragovernmental

Other liabilities with related budgetary obligations* $1,813 $2,278

Liability to the General Fund of the U.S. Government for custodial 

and other non-entity assets 85 87

Other post-employment benefits due and payable 2 6

Total Intragovernmental 1,900 2,371

With the Public

Accrued funded payroll and leave 32,616 29,266

Other liabilities with related budgetary obligations* 10,834 8,873

Other deferred revenue 12 12

Total with the Public 43,462 38,151

Total Other Liabilities $45,362 $40,522

*Other liabilities with related budgetary obligations present accrued liability estimated against budgetary obligations based on 

historical payment data, performance periods, and relevant financial information that are expected to be paid in the following 

fiscal year.

Note 8. Building Lease Revenue 

In FY 2021, GAO entered into a lease agreement with the U.S. Army Corps of Engineers 

(USACE) to continue leasing the entire third floor, and part of the sixth floor, of the GAO HQ 

building with annual options to renew through FY 2030. Total rental revenue to GAO includes 

a fixed base rent plus operating expense reimbursements, with escalation clauses each year, 

if the option years are exercised by USACE. In October 2022, USACE provided a notice of 

relinquishment of part of their third floor space which they did effective February 28, 2023. 

In FY 2022, GAO entered into a lease agreement with the Department of Justice (DOJ) to 

lease part of the first and sixth floors of the GAO HQ building. This lease agreement currently 

extends through FY 2032. In FY 2019, space on the sixth floor was leased to DOJ. This lease 

began in September 2019 and DOJ has an option to renew annually through FY 2029. A lease 

agreement with the Pandemic Response Accountability Committee for space on the first floor is 

currently in place from December 2021 through September 2025.
GAO Performance and Accountability Report 2023

110 GAO-24-900483 Financial Information

In addition to these agreements with federal entities for office space, GAO has existing 

contracts with private entities to host antennae on the HQ building. These leases are for 5-year 

terms, with options to renew for additional 5-year terms, and current contracts extend into FY 

2039.

Rental revenue from space leased at the GAO HQ building for FY 2023 was $14,087,000 

($13,940,000 federal and $147,000 non-federal) and FY 2022 $15,634,000 ($15,518,000 federal 

and $116,000 non-federal). These amounts are included on the Statements of Net Cost as a 

major component of “Reimbursable services not attributable to above cost categories.” The 

other significant component was fees collected for services provided by the CAE in FY 2023 of 

$3,140,000 and FY 2022 of $1,619,000. Total projected rental revenue for the future periods is 

as follows:

Dollars in Thousands

FY ending September 30 Federal Non-federal Total projected rental revenue*

2024 $12,531 $109 $12,640

2025 12,859 112 12,971

2026 13,086 115 13,201

2027 13,427 59 13,486

2028 13,778 61 13,839

2029 and thereafter 32,563 802 33,365

Total $98,244 $1,258 $99,502

*If options to renew are exercised. The federal leases are cancelable annually.

Note 9. Leases

Operating Leases

GAO leases office space, predominately for field offices, from GSA and has entered into 

various other operating leases for office communication and computer equipment. Leases 

in buildings owned by the federal government are cancelable annually. Lease costs for 

office space for FYs 2023 and 2022 amounted to approximately $6,498,000 and $6,366,000, 

respectively. Leases for equipment under operating leases are generally for less than 1 year; 

therefore, there are no associated future minimum lease payments. Annual lease costs under 

the operating leases are included as components of net cost in the statements of net cost.

These leases are considered federal leases, as they are with GSA, and they range from 1 to 8 

years. Estimated future minimum lease payments are presented in the table below.

Dollars in Thousands

FY ending September 30 Total

2024 $6,366

2025 6,208

2026 5,022

2027 4,710

2028 4,418

2029 and thereafter 6,291

Total estimated future lease payments $33,015
GAO Performance and Accountability Report 2023

GAO-24-900483 111 Financial Information

Note 10. Net Cost of Operations

GAO’s total gross cost of operations for FY 2023 and 2022 amounted to $849,943,000 and 

$757,009,000, respectively. The Statements of Net Cost show revenues from reimbursable 

services of $33,834,000 in FY 2023 and $34,994,000 in FY 2022 as an offset against the 

total cost by goal to arrive at net costs of $816,109,000 and $722,015,000 for FYs 2023 and 

2022, respectively. Earned revenues that cannot be associated with a major goal or other 

cost category are shown in total as “Reimbursable services not attributable to above cost 

categories,” the largest component of which is rental revenue from the lease of space in the 

GAO HQ building.

The largest cost item for GAO is salary and benefits expense. This expense includes postemployment benefit costs paid by OPM and imputed to GAO. The salary and benefits expense 

funding breakout for FYs ending September 30, 2023 and 2022 is as follows:

Dollars in Thousands

Salary and benefits expense funding 2023 % of total 

costs of 

operations

2022 % of total 

costs of 

operations

GAO paid salary and benefits $667,115 78.5% $606,771 80.1%

Benefits paid by OPM 44,139 5.2% 28,426 3.8%

Total salary and benefits expense $711,254 83.7% $635,197 83.9%

Other costs in support of the Congress represents cost of work that directly supports 

the Congress and represents GAO’s fulfillment of its statutory responsibilities but is not 

engagement specific. Examples of this work include support of the Federal Accounting 

Standards Board (FASAB), General Counsel statutory bid protest decision writing function, 

recommendation follow-up work, and other direct support to the Congress.

The net cost of operations represents GAO’s operating costs that must be funded by 

financing sources other than revenues earned from reimbursable services. These financing 

sources are presented in the statements of changes in net position.

Note 11. Budgetary Resources

Budgetary resources available to GAO during FYs 2023 and 2022 include current year 

appropriations, appropriation from the Inflation Reduction Act of 2022 (P.L. 117-169) to 

support the oversight of the act, supplemental appropriations for COVID-19 activities (see 

Note 14), prior years’ unobligated balances, reimbursements earned by GAO from providing 

goods and services to other federal entities for a price (reimbursable services), and costsharing arrangements with other federal entities.

Reimbursements earned consist primarily of rent collected from USACE and the 

Department of Justice (DOJ) for lease of space and related services in the GAO HQ 

building, fees collected for training and technical assistance services provided by the CAE, 

as well as certain program and financial audits of federal entities, including components 

of the Treasury, U.S. Securities and Exchange Commission, Federal Deposit Insurance 

Corporation, Consumer Financial Protection Bureau, and Federal Housing Finance Agency. 

Reimbursements earned from rent are available indefinitely, subject to annual obligation 

ceilings, and must be used to offset the cost of operating and maintaining the GAO 

HQ building. Reimbursements from program and financial audits are available without 
GAO Performance and Accountability Report 2023

112 GAO-24-900483 Financial Information

limitations on their use and may be subject to annual obligation ceilings. GAO’s pricing 

policy for reimbursable services is to seek reimbursement for actual costs incurred, 

including overhead costs where allowed by law.

A comparison of GAO’s FY 2022 Statement of Budgetary Resources with the corresponding 

information presented in the 2024 President’s Budget, is as follows:

Dollars in Thousands

Budgetary 

resources

Obligations 

incurred Net outlays

FY 2022 Statement of Budgetary Resources $958,756 $760,352 $693,198

Obligation adjustments, expired accounts - (8,034) -

Unobligated balances, beginning of year (funds activity, 

expired accounts) (3,889) - -

Recovery of prior year unpaid obligations (5,961) - -

Permanently not available (funds activity, expired accounts) - - -

Recoveries of prior year paid obligations (expired accounts) (2,633) - -

Other – rounding in President’s Budget (1,273) (318) (198)

2024 President’s Budget – FY 2022, actual $945,000 $752,000 $693,000

As the FY 2025 President’s Budget will not be published until February 2024, a comparison 

between the FY 2023 data reflected on the statement of budgetary resources and FY 2023 

data in the President’s Budget cannot be performed; however, we expect similar differences 

will exist. The FY 2025 President’s Budget will be available on the OMB’s website and directly 

from the U.S. Government Publishing Office.

Budgetary resources obligated for undelivered orders at the end of FY 2023 and FY 2022 

totaled $104,484,000 and $90,894,000, respectively. For FY 2023, undelivered orders is 

comprised of $8,063,000 unpaid and $6,871,000 paid with federal trading partners and 

$89,550,000 unpaid with the public. For FY 2022, undelivered orders is comprised of 

$7,803,000 unpaid and $4,744,000 paid with federal trading partners and $78,347,000 unpaid 

with the public.

The Statements of Budgetary Resources ending unobligated balance for the prior year is 

adjusted for recoveries to arrive at the beginning unobligated balance for the current year. 

This is shown in the current year column of the table below:

Dollars in Thousands

 2023 2022

Total unobligated balance, end of (prior) year $198,404 $165,306

Adjustments to budgetary resources made during current year:

Recoveries of prior year unpaid obligations 5,860 6,271

Recoveries of prior year paid obligations 3,816 8,077

Unobligated balance from prior year budget authority, net $208,080 $179,654
GAO Performance and Accountability Report 2023

GAO-24-900483 113 Financial Information

Note 12. Reconciliation of Net Operating Costs to Net Outlays

Budgetary and financial accounting information differ. Budgetary accounting is used for 

planning and control purposes and relates to both the receipt and use of cash, as well as 

reporting the federal deficit. Financial accounting is intended to provide a picture of the 

federal government’s financial operations and financial position, so it presents information 

on an accrual basis. The accrual basis includes information about costs arising from the 

consumption of assets and the incurrence of liabilities. The reconciliation of net outlays, 

presented on a budgetary basis, and the net cost, presented on an accrual basis, provides 

an explanation of the relationship between budgetary and accrual information. The 

reconciliation serves not only to identify costs paid for in the past and those that will be 

paid in the future, but also to assure integrity between budgetary and financial accounting. 

The analysis below illustrates this reconciliation by listing the key differences between net 

cost and net outlays. Details of the relationship between net costs of operations and net 

outlays for the FYs ending September 30, 2023 and September 30, 2022 are as follows:

Dollars in Thousands

2023 2022

Net Operating Cost $816,109 $722,015

Components of Net Operating Cost Not Part of the Net Outlays

Property and equipment depreciation, disposal and revaluation (4,767) (4,965)

Increase/(decrease) in assets: 

Accounts receivable (791) (27)

Advances and prepayments 2,127 4,744

Other assets 8 125

(Increase)/decrease in liabilities not affecting net outlays:

Accounts payable 10,694 (2,977)

Payroll benefits and liabilities (4,109) 469

Other liabilities (4,841) (6,727)

Other financing sources:

Imputed financing - cost imputed to GAO relating to retirement benefits* (44,139) (28,426)

Total Components of Net Operating Cost Not Part of Net Outlays (45,818) (37,784)

Components of the Net Outlays That Are Not Part of Net Operating Cost

Acquisition of capital assets 18,285 8,967

Distributed offsetting receipts (19) (79)

Total Components of the Net Outlays That Are Not Part of Net Operating Cost 18,266 8,888

Agency, outlays net $788,557 $693,119

*See table in Note 5 for breakdown.
GAO Performance and Accountability Report 2023

114 GAO-24-900483 Financial Information

Note 13. Net Position

Net position on the balance sheets comprises unexpended appropriations and cumulative 

results of operations. Unexpended appropriations are the sum of the total unobligated 

appropriations and undelivered goods and services for funds directly appropriated to 

GAO. Cumulative results of operations represent the difference between financing sources 

and expenses since inception. Details of the components of GAO’s cumulative results of 

operations for the FYs ended September 30, 2023, and 2022, are as follows:

Dollars in Thousands

2023 2022

Investment in property and equipment, net $33,202 $19,684

Net reimbursable funds activity 140,041 124,914

Supplies inventory and accounts receivable with the public 407 400

Liabilities not covered by, nor requiring, budgetary resources* (61,716) (58,575)

Cumulative results of operations $111,934 $86,423

*See Note 4 for components.

Note 14. COVID-19 Activity

During FYs 2023 and 2022, GAO used resources to prepare for, and respond to, COVID-19. 

Enacted in FY 2021, the “American Rescue Plan Act” (Public Law No: 117-2) appropriated $77 

million to remain available until September 30, 2025 “to prevent, prepare for, and respond 

to Coronavirus and to support oversight of the Coronavirus response and of funds provided in 

this Act or any other Act pertaining to the Coronavirus pandemic.”

Other audits that touched on COVID-19 related issues, but did not fall under the American 

Rescue Plan Act 2021 Appropriation, were completed using GAO’s annual appropriations. 

Furthermore, the resources used to support our maximum telework stance and sanitationrelated enhancements are considered COVID-19 related. In addition, the “Consolidated 

Appropriations Act, 2021 and Other Extensions Act” extended the requirement for GAO 

to reimburse Tiny Findings (a non-profit organization providing childcare services to GAO 

headquarters employees) on a monthly basis for expenses resulting from measures taken to 

respond to COVID-19 until the termination of the public heath emergency in May 2023. These 

costs are reflected in GAO’s annual appropriation column in the tables below.

The tables below detail the composition of our COVID-19 related budgetary resources and 

obligations incurred for the FYs ended September 30, 2023 and September 30, 2022, as well 

as budgetary resources remaining available beyond September 30, 2023 and September 30, 

2022. 
GAO Performance and Accountability Report 2023

GAO-24-900483 115 Financial Information

Dollars in Thousands for FY ended September 30, 2023

American Rescue Plan Act of 

2021 Appropriation GAO Annual Appropriation

Budgetary Resources:

Resources forward $32,933 N/A

Resources received -

Total Budgetary Resources $32,933

Obligations incurred in FY 2023:

Salaries and benefits $15,138 $3,271

Tiny Findings Child Care Center - 229

Other 1,831 447

Obligations incurred* 2023 $16,969 $3,947

Budgetary resources remaining as of 

September 30, 2023 $15,964 N/A

*Generally, given the nature of these transactions, COVID-19 related costs recorded in the Statements of Net Cost would be 

similar in amount to obligations incurred and budgetary resources used.

Dollars in Thousands for FY ended September 30, 2022

American Rescue Plan Act of 

2021 Appropriation GAO Annual Appropriation

Budgetary Resources:

Resources forward $55,997 N/A

Resources received -

Total Budgetary Resources $55,997

Obligations incurred in FY 2022:

Salaries and benefits $22,970 $5,358

Tiny Findings Child Care Center - 794

Other 94 865

Obligations incurred* 2022 $23,064 $7,017

Budgetary resources remaining as of 

September 30, 2022 $32,933 N/A

*Generally, given the nature of these transactions, COVID-19 related costs recorded in the statements of net cost would be 

similar in amount to obligations incurred and budgetary resources used. 
GAO Performance and Accountability Report 2023

116 GAO-24-900483 Financial Information

Required Supplementary Information

Deferred Maintenance and Repairs for FY 2023

SFFAS 42, Deferred Maintenance and Repairs: Amending SFFAS 6,14, 29, and 32, defines 

deferred maintenance and repairs as maintenance and repairs that were not performed 

when they should have been or were scheduled to be and are put off or delayed for a 

future period. SFFAS No. 42 requires disclosure of deferred maintenance details as required 

supplementary information for all general property and equipment.

GAO operates and maintains an approximately 2 million square foot HQ facility. The HQ 

facility is predominantly used for office space. GAO is responsible for ensuring the facilities 

entrusted to its care remain in a safe and suitable condition for the current and future 

needs of the agency and tenant organizations. GAO defines its acceptable level of condition 

of property and equipment to be “poor to fair” based on the Facility Condition Index 

(FCI). The FCI is based on GAO facility condition assessments, which are updated every 3 

to 5 years and identify deferred maintenance. Property and equipment in less than “fair” 

condition increases risk to continuity of operations and often requires significantly more 

maintenance than property and equipment in better condition.

GAO’s deferred maintenance and repairs relate to capitalized general property and 

equipment as well as to non-capitalized or fully depreciated general property and 

equipment. Maintenance and repair needs are first prioritized based on health, safety, 

and regulatory considerations. Once this is accomplished, needs are then ranked based 

on the condition ratings and condition category ratings obtained during the condition 

assessment site survey. Rankings are generally adjusted to take into account current capital 

improvement efforts underway, future capital improvement plans, asset disposal plans, and 

budgetary funding outlook.

GAO’s latest, formal, contracted Facility Condition Assessment (FCA) was completed 

in FY 2023, which included architectural, structural, and electrical items – along with 

infrastructure elements. GAO facilities staff continue to perform data validation of the 

information provided by the Architectural Engineering (AE) firm. Also, GAO procured 

services to assess the condition of HQ windows. In addition, GAO facilities staff and their 

contractors assess the building on a continuous basis. The FCA and GAO’s continuous 

assessment has determined that additional deferred maintenance amount is needed for 

several areas, including interior finishes, windows upgrade, electrical upgrades, and HVAC 

upgrades. Obsolete electrical vault systems and blast resistant exterior windows upgrades 

are the main cost drivers.

In FY 2021, GAO refreshed a number of the interior building finishes and completed 

the design for some of its HVAC upgrades through an AE firm. GAO is executing the 

construction phase of those HVAC projects and scheduled to complete in FY 2024 

barring no delays and unforeseen conditions. GAO’s updated estimate of the amount of 

accumulated deferred maintenance and repair work required to bring facilities to a “fair” 

condition, based on the latest FCA, ongoing cost validation, and in-house assessments, is 

approximately $184,300,000, as of the FY that ended on September 30, 2023.
GAO Performance and Accountability Report 2023

GAO-24-900483 117 Financial Information

Dollars in Thousands

Deferred Maintenance and Repair Costs September 30, 2023 September 30, 2022

General property and equipment $184,281 $74,890

Land for FY 2023

GAO owns a single 6.4 acre parcel of land in Washington, DC where its HQ is located. The 

land’s predominant use is for operational purposes.
SERVING CONGRESS AND THE NATION

PART IV

Inspector General’s View of

GAO’s Management Challenges

Source: Alexey Rotanov (the flag) and Christian Hinkle (Jefferson Memorial)/stock.adobe.com. | GAO-24-900483
GAO Performance and Accountability Report 2023

GAO-24-900483 119 Inspector General’s View of GAO’s Management Challenges

Inspector General’s Statement 

 Memorandum 

Date: October 6, 2023 

To: Comptroller General Gene L. Dodaro 

From: Inspector General L. Nancy Birnbaum 

Subject: GAO Management Challenges

Each year GAO identifies its management challenges, and the OIG comments on 

GAO’s identification of its management challenges. While GAO’s approach is 

similar in effect to that of executive branch agencies, the requirements under 

which the executive branch agencies and their OIGs identify management 

challenges do not apply to GAO. This memo continues our longstanding practice of 

commenting on GAO’s assessment of its management challenges.

GAO serves a critical function in ensuring accountability, integrity, and reliability 

in the federal government. As a result, it is important that GAO is able to rapidly 

adapt and adjust its operations and services to fulfill these responsibilities. 

For Fiscal Year 2023, GAO identified three management challenges: managing a 

quality workforce, managing its Information Technology (IT) systems, and 

improving the efficiency of its engagements. For Fiscal Year 2022, GAO identified 

similar challenges with its workforce, IT, and the efficiency of its 

engagements. Going forward, GAO could provide metrics with which to measure 

progress in meeting these challenges; elaborate on specific improvements that will 

address these long-term, systemic challenges; and provide data on whether 

changes have reduced these challenges. 

Managing a Quality Workforce 

GAO has been consistently recognized as one of the best places to work among 

mid-size federal agencies. However, maintaining a quality workforce in a postpandemic hybrid workplace may be difficult. As with many federal agencies, GAO 

faces challenges with recruiting and retaining skilled staff. Sharing additional data 

about how specific efforts and outreach have improved key performance measures 

could demonstrate how and whether these strategies have been effective. 

GAO has relied on its Professional Development Program to attract and train its 

employees but recognizes that drawing on expertise and talent with experience 

outside of GAO, especially in the cybersecurity and data analytic fields, benefits 
GAO Performance and Accountability Report 2023

120 GAO-24-900483 Inspector General’s View of GAO’s Management Challenges

Page 2 

GAO. Retaining its workforce and institutional knowledge, expertise, and 

experience may be critical to meet rapidly evolving cybersecurity, science, 

technology and other needs, as well as new artificial intelligence capabilities. 

GAO’s Future of Work agreement will take several months to implement and could 

significantly impact employee retention, recruitment, and morale. GAO’s hybrid 

workplace practices and telework flexibilities may vary across different offices and 

teams, and the upcoming changes may affect workplace culture and productivity. 

Providing clear communication and direction to employees could promote 

transparency and maintain morale. In addition, revamping the use of underutilized office space in GAO headquarters and field offices could result in greater 

efficiency. 

GAO notes the need to manage its real assets and ensure its property and systems’ 

inventories reflect how and where people are working. In audit report OIG-23-1, 

which OIG issued during Fiscal Year 2023, the OIG examined GAO’s inventory 

control over certain IT assets during the onset and height of the pandemic. The 

recommendations in the report ensure that GAO updates its fraud risk profile when 

circumstances change and uses risk-based assessments to inform future inventory 

activities. GAO has taken some action with regard to these recommendations, but 

they remain open as of September 30, 2023. 

Modernizing IT systems 

GAO’s modernization of its IT systems demonstrates its commitment to 

safeguarding GAO information and upgrading and strengthening its IT systems. 

Ensuring a smooth transition is of paramount importance to ensure efficiency and 

safeguard GAO information. The ability of more than 3,000 employees to quickly 

learn and master the new changes may impact GAO’s operations and productivity.

Educating the workforce on new IT processes and policies may minimize potential 

delays or interruption of services. In addition, ensuring reliable IT systems can 

help safeguard GAO information by allowing employees to productively use GAO 

systems. 

GAO also may encounter new challenges working with a contract 

owned/contractor operated model for its network. Maintaining effective oversight 

and management of the contractor, the implementation schedule, and the budget 

may minimize the potential risks and costs of working with a third-party vendor. 

GAO coordinated with OIG on strengthening its employee engagement on handling 

sensitive information through increased outreach to new hires and GAO teams. 

These efforts will continue to encourage the proper handling of sensitive 

information and reduce GAO’s risks. 

Monitoring the reliability, stability, and security of GAO IT systems enhances GAO’s 

ability to defend against cyberattacks and other security threats. The protection 
GAO Performance and Accountability Report 2023

GAO-24-900483 121 Inspector General’s View of GAO’s Management Challenges

Page 3 

of GAO IT systems and the data that GAO maintains is essential to preserving the 

integrity of GAO’s work and reputation.

Improving the Efficiency of Engagements 

GAO is focused on efficiently and effectively informing its clients, stakeholders, 

and the public about its engagements, which may enhance GAO’s visibility in an 

increasingly accessible and connected world. GAO’s peer review recently 

suggested that GAO could consider exploring other opportunities or mechanisms to 

keep Congress informed about the timing and status of GAO work. The OIG is 

aware that GAO is currently taking steps to increase its visibility with 

Congressional members. For example, it is our understanding that GAO is in the 

process of establishing an office in one of the Congressional office buildings. 

GAO’s modifications to its engagement processes, such as its move to engagement 

Project Management and its modernization of its document management system, 

may serve as a model for transforming processes and providing quality and timely 

services. Changes, such as adding coaches and experts, may be cost-effective, but 

without specific data, it may be challenging for GAO to determine what 

efficiencies or improvements have resulted from these solutions. Having specific 

data regarding improved timelines or deliverables would enable GAO to fine-tune 

and streamline its work streams by potentially applying these successful strategies 

in other ways. 

The OIG looks forward to collaborating with GAO to address these challenging 

areas. 
SERVING CONGRESS AND THE NATION

PART V

Appendixes

Source: Alexey Rotanov (the flag) and Christian Hinkle (Jefferson Memorial)/stock.adobe.com. | GAO-24-900483
GAO Performance and Accountability Report 2023

GAO-24-900483 123 Abbreviations

Appendix I: Abbreviations 

AE Architectural Engineering

AI Artificial Intelligence

APQA Audit Policy and Quality Assurance

ATF Bureau of Alcohol, Tobacco, Firearms, and Explosives

CAE Center for Audit Excellence

CAO Chief Administrative Office

CARES Act The Coronavirus Aid, Relief, and Economic Security Act 

CEAR Certificate of Excellence in Accountability Reporting

CMS Centers for Medicare & Medicaid Services

COVID-19 Coronavirus disease 2019

CPA Certified Public Accountant

CR Congressional Relations

CSAT Customer Satisfaction Survey

CSRS Civil Service Retirement System

DEIA Diversity, Equity, Inclusion, and Accessibility

DHS Department of Homeland Security

DOD Department of Defense

DOE Department of Energy

DOJ Department of Justice

DOL Department of Labor

DOT Department of Transportation

DPM designated performance manager

ECM Enterprise Content Management

EES Employee Experience Survey

EIDL Economic Injury Disaster Loan

EPA Environmental Protection Agency

ERM Enterprise Risk Management

FAIS Forensic Audits and Investigative Service

FASAB Federal Accounting Standards Board

FCA Facility Condition Assessment

FCC Federal Communications Commission

FCI Facility Condition Index

FDA Food and Drug Administration

FECA Federal Employees’ Compensation Act

FEGLI Federal Employees’ Group Life Insurance Program

FEHBP Federal Employees’ Health Benefits Program

FEMA Federal Emergency Management Administration

FERS Federal Employees’ Retirement System

FFMIA Federal Financial Management Improvement Act of 1996

FICA Federal Insurance Contributions Act

FISMA Federal Information Security Modernization Act

FMFIA Federal Managers’ Financial Integrity Act

FTE full-time equivalents

FY Fiscal Year

GAAP Generally Accepted Accounting Principles

GAGAS Generally Accepted Government Auditing Standards

GAO Government Accountability Office

GDP Gross Domestic Product

G-Invoicing Government Invoicing

GPRA Government Performance and Results Act

GPRAMA GPRA Modernization Act

GSA General Services Administration 
GAO Performance and Accountability Report 2023

124 GAO-24-900483 Abbreviations

GTAS Government-wide TAS ATB System

HCO Human Capital Office

HHS Department of Health and Human Services 

HQ headquarters

HUD Housing and Urban Development

HVAC heating, ventilation, and air conditioning

IG Inspector General

INTOSAI International Organization of Supreme Audit Institutions 

IPERA Improper Payments Elimination and Recovery Act

IRS Internal Revenue Service 

IT Information Technology

LBFMS Legislative Branch Financial Management System

MCC Millennium Challenge Corporation

MOU Memorandum of Understanding

NASA National Aeronautics and Space Administration

NCUA National Credit Union Administration

NFC National Finance Center

NHTSA National Highway Traffic Safety Administration

NSF National Science Foundation

NTIA National Telecommunications and Information Administration

ODNI Office of the Director of National Intelligence

OGC Office of the General Counsel

OIC Office of Internal Control

OIG Office of Inspector General

OMB Office of Management and Budget 

OO&I Office of Opportunity and Inclusiveness

OPA Office of Public Affairs

OPM Office of Personnel Management 

OSTP Office of Science and Technology Policy

PAR Performance and Accountability Report

PPP Paycheck Protection Program

ROI Return on Investment

RPS-AM Results Phase System—Accomplishments Module

SAI Supreme Audit Institutions 

SBA Small Business Administration

SES Senior Executive Service

SFFAS Statement of Federal Financial Accounting Standards

SPEL Strategic Planning and External Liaison

STAA Science, Technology Assessment, and Analytics

SWO Surface Warfare Officers

UI Unemployment Insurance

U.S. United States

USACE U.S. Army Corps of Engineers 

USAID U.S. Agency for International Development 

USDA U.S. Department of Agriculture

USEC U.S. Enrichment Corporation

USPS U.S. Postal Service

VA Department of Veterans Affairs
GAO Performance and Accountability Report 2023

GAO-24-900483 125 Appendix on Data Quality

Appendix II: Data Quality

Verifying and Validating Performance Data

Each year, we measure our performance in four areas: (1) the results of our work, (2) client 

service, (3) people measures, and (4) internal operations. To assess our performance, we use 

actual, rather than projected, data for almost all of our performance measures. We believe 

the data are complete and reliable based on our verification and validation procedures 

to ensure quality. The specific sources of the data for our annual performance measures, 

procedures for independently verifying and validating these data, and the limitations of these 

data are described in table 26. (See Setting Performance Targets for related information.)

Table 26: How We Ensure Data Quality for Our Annual Performance Measures

Results measures

Financial benefits

Definition 

and 

background 

Our work—including our findings and recommendations—may produce benefits to the federal 

government that can be estimated in dollar terms. A financial benefit is an estimate of the 

federal cost reduction of agency or congressional actions. These financial benefits generally 

result from work that we completed over the past several years. The estimated benefit is 

based on actions taken in response to our work, such as reducing government expenditures, 

increasing revenues, or reallocating funds to other areas. 

Financial benefits included in our performance measures are net benefits—that is, estimates 

of financial benefits that have been reduced by the costs associated with taking the action that 

we recommended. For financial benefits covering 1 or more years, we convert all estimates 

involving past and future years to their net present value and use actual dollars to represent 

estimates involving only the current year. In some cases, we can claim financial benefits over 

multiple years based on a single agency or congressional action. 

Financial benefits are linked to specific recommendations or other work. To claim that financial 

benefits have been achieved, our staff must file an accomplishment report documenting that (1) 

the actions taken as a result of our work have been completed or substantially completed, (2) 

the actions generally were taken within 2 fiscal years prior to the filing of the accomplishment 

report, (3) a cause-and-effect relationship exists between the benefits reported and our 

recommendation or work performed, and (4) estimates of financial benefits were based on 

information generally obtained from non-GAO sources. 

To help ensure conservative estimates of net financial benefits, (1) reductions in operating 

costs are typically limited to 2 years of accrued reductions, but up to 5 fiscal years of financial 

benefits can be claimed if the reductions are sustained over a period longer than 2 years; 

(2) changes in tax laws, program terminations, or sales of government assets are limited to 

5 years; and (3) multi-year reductions in long-term projects are generally limited to 5 years 

unless total benefits are known. For financial benefits involving events that occur on a regular 

but infrequent basis—such as the decennial census—we may extend the measurement period 

until the event occurs in order to compute the associated financial benefits using our present 

value calculator. 

Managing directors decide when their staff can claim financial benefits. A managing director 

may choose to claim a financial benefit all in 1 year or over several years, if the benefit spans 

future years and the managing director wants greater precision as to the amount of the benefit.

Data sources Our Results Phase System-Accomplishments Module (RPS-AM) provides the data for 

this measure. Teams use this web-based data system to prepare, review, and approve 

accomplishments and forward them to our APQA office for review. Once accomplishment 

reports are approved, they are loaded into our data warehouse, which feeds official reports in 

our Business Intelligence Analytics. 
GAO Performance and Accountability Report 2023

126 GAO-24-900483 Appendix on Data Quality

Verification 

and 

Validation

Our policies and procedures require us to use RPS-AM to record the financial benefits that 

result from our work. They also provide guidance on estimating those financial benefits. 

The team identifies when a financial benefit has occurred as a result of our work. The team 

develops estimates based on non-GAO sources, such as the agency that acted on our work, 

a congressional committee, or the Congressional Budget Office, and files accomplishment 

reports based on those estimates. When non-GAO estimates are not readily available, GAO 

estimates—developed in consultation with our experts, such as the Chief Economist, Chief 

Actuary, or Director for the Center for Economics—are corroborated with a knowledgeable 

program official from the executive agency involved. The estimates are reduced by significant 

identifiable offsetting costs. The team develops documentation to support accomplishments 

with evidence that meets our evidence standard, supervisors review the documentation, and 

an independent person within GAO reviews the accomplishment report. 

For all financial accomplishment reports, the managing director prepares a memorandum 

addressed to the Chief Quality Officer attesting that the accomplishment report meets 

our standards for accomplishment reporting. The memorandum specifically (1) addresses 

how linkage to GAO is established, and (2) attests that the financial benefits are claimed in 

accordance with our procedures. Beginning in FY 2010, teams are also required to consult 

with our Center for Economics on the calculation for financial benefits of $500 million or 

more. For each of the financial accomplishment reports, an economist reviews and approves 

the methodology for calculating the proposed financial benefit. The assessment results are 

documented in the accomplishment’s supporting documentation and provided to the reviewers.

The team’s managing director is authorized to approve financial accomplishment reports with 

benefits of less than $100 million. The team forwards the report to APQA, which reviews all 

accomplishment reports, and approves accomplishment reports claiming benefits of about 

$100 million or more. In FY 2023, APQA approved accomplishment reports covering about 99 

percent of the dollar value of financial benefits we reported.

In FY 2023, accomplishments of $500 million or more were also reviewed by independent 

second and third reviewers (reemployed GAO annuitants), who have substantial experience 

and knowledge of our accomplishment reporting policies and procedures. Our total for FY 

2023 reported financial benefits reflect the views of the independent reviewers.

Data 

limitations

Not every financial benefit from our work can be readily estimated or documented as 

attributable to our work. As a result, the amount of financial benefits is a conservative estimate. 

Estimates are based primarily on information from non-GAO sources and are based on both 

objective and subjective data. As a result, professional judgment is required in reviewing 

accomplishment reports. We believe that the verification and validation steps that we take 

minimize any adverse impact from this limitation.

Other benefits

Definition 

and 

background

Our work—including our findings and recommendations—may produce benefits to the 

government that cannot be estimated in dollar terms. These other benefits can result in 

better services to the public, changes to statutes or regulations, or improved government 

business operations. 

Other benefits generally result from past work that we completed. Other benefits are linked to 

specific recommendations or other work that we completed over several years. To claim that 

other benefits have been achieved, staff must file an accomplishment report that documents 

that (1) the actions taken as a result of our work have been completed or substantially 

completed, (2) the actions generally were taken within the past 2 fiscal years of filing the 

accomplishment report, and (3) a cause-and-effect relationship exists between the benefits 

reported and our recommendation or work performed.

Data sources Our RPS-AM provides the data for this measure. Teams use this automated system to 

prepare, review, and approve accomplishments and forward them to APQA for review. Once 

accomplishment reports are approved, they are loaded into our data warehouse, which feeds 

official reports in our Business Intelligence Analytics.
GAO Performance and Accountability Report 2023

GAO-24-900483 127 Appendix on Data Quality

Verification 

and 

validation

We use RPS-AM to record the other benefits that result from our findings and recommendations. 

Staff in the team file accomplishment reports to claim benefits resulting from our work. The 

team develops documentation to support accomplishments with evidence that meets our 

standards. Supervisors review the documentation; an independent staff person checks the facts 

of the accomplishment report; and the team’s managing director, director, or both approve the 

accomplishment report to ensure its appropriateness, including attribution to our work.

The team forwards the report to APQA, where it is reviewed for appropriateness. APQA provides 

summary data on other benefits to team managers, who check the data on a regular basis to 

make sure that approved accomplishments from their staff have been accurately recorded.

Data 

limitations 

The data may be underreported because we cannot always document a direct cause-andeffect relationship between our work and the resulting benefits. Therefore, the data represent a 

conservative measure of our overall contribution toward improving government.

Percentage of products with recommendations

Definition 

and 

background

We measure the percentage of our written reports and numbered correspondence issued in 

the fiscal year that included at least one recommendation. We make recommendations that 

specify actions that can be taken to improve federal operations or programs. We strive to ensure 

that recommendations are directed at resolving the cause of identified problems; that they are 

addressed to parties who have the authority to act; and that they are specific, feasible, and cost 

effective. Some of our products are informational and do not contain recommendations.

We track the percentage of these products that are issued during the fiscal year and contain 

recommendations. This indicator recognizes that our products do not always include 

recommendations. 

Data sources Our Publications Database incorporates recommendations from products as they are issued. 

The database is updated daily. 

Verification 

and 

validation

Our Information Management team enters data on recommendations into a “staging” system 

where they are reviewed for accuracy and completeness. Once reviewed, the data are posted 

to the Publications Database. We provide our managers with reports on the recommendations 

being tracked to help ensure that all recommendations have been captured and that each 

recommendation has been completely and accurately stated.

Data 

limitations

This measure is a conservative estimate of the extent to which we assist the Congress and 

federal agencies because not all products and services we provide lead to recommendations. 

For example, the Congress may request information on federal programs that is purely 

descriptive or analytical and does not lend itself to recommendations.

Past recommendations implemented 

Definition 

and 

background

We make recommendations designed to improve the operations of the federal government. 

For our work to produce financial or other benefits, federal agencies must implement these 

recommendations. As part of our audit responsibilities under generally accepted government 

auditing standards, we follow up on recommendations we have made and report to the 

Congress on their status. Experience has shown that it takes time for some recommendations 

to be implemented. For this reason, this measure is the percentage rate of implementation of 

recommendations made 4 years prior to a given fiscal year (e.g., the FY 2023 implementation 

rate is the percentage of recommendations made in FY 2019 products that were implemented 

by the end of FY 2023). 

Data sources Our Publications Database incorporates recommendations as products are issued. The 

database is updated daily. As our staff monitor implementation of recommendations, they 

submit updated information to the database.

Verification 

and 

validation

Our policies and procedures specify that our staff must verify and document that an 

agency’s reported actions are adequately being implemented. Staff update the status of the 

recommendations at least once a year by September 30th. To accomplish this, our staff may 

interview agency officials, obtain agency documents, access agency databases, or obtain 

information from an agency’s Inspector General. Recommendations that are reported as 

implemented are reviewed by a senior executive in the team and by APQA.

Summary data are provided to the teams that issued the recommendations. The teams check 

the data regularly to make sure that the recommendations they have reported as implemented 

have been accurately recorded. We also provide the Congress and general public with access 

to a database with the status of open recommendations, which is updated daily. 
GAO Performance and Accountability Report 2023

128 GAO-24-900483 Appendix on Data Quality

Data 

limitations

This data may be underreported because a recommendation may require more than 4 years to 

implement. We also may not count cases in which a recommendation is partially implemented. 

Therefore, the data represent a conservative measure of our overall contribution toward 

improving government.

Client measures

Testimonies

Definition 

and 

background

The Congress asks GAO’s senior executives to provide expert testimony at hearings on 

various issues, and these testimonies are the basis for this measure. For purposes of this 

performance measure, we define senior executives as those above the GS-15 or equivalent 

level. Delivering testimonies is an important form of communication with the Congress. The 

number of testimonies that we are asked to deliver reflect the importance and value of our 

institutional knowledge in assisting congressional decision-making.

When multiple senior executives are asked to testify on different aspects of GAO’s work and 

deliver their own separate written testimony statements at a single hearing, we will count 

each testimony in the total count for the fiscal year. However, we do not count statements (1) 

as separate when two GAO teams provide a joint statement and (2) for the record when our 

witness does not appear.

Data sources The data on testimonies are compiled in our Engagement Management System managed by 

staff in our mission teams.

Verification 

and 

validation

The team responding to a request for a testimony is responsible for entering data into the 

Engagement Management System. After a team has testified at a hearing, the team records 

the date the hearing took place in the Engagement Management System. CR provides weekly 

status reports to unit managers, who check to make sure that the data are complete and 

accurate.

Data 

limitations

This measure does not include statements for the record that we prepare for congressional 

hearings. Also, this measure may be influenced by factors other than the quality of our 

performance in any specific fiscal year. The number of times that our senior executives are 

asked to testify at congressional hearings each year depends on the Congress’s agenda, 

and the number of times we are asked to testify may reflect congressional interest in work 

in progress as well as work completed that year or the previous fiscal year. To mitigate this 

limitation, we may adjust our target to reflect cyclical changes in the congressional schedule. 

We also reach out to our clients on a continuing basis to increase their awareness of our 

readiness to testify at congressional hearings. 

Timeliness

Definition 

and 

background

Timeliness enhances the likelihood that the Congress and agencies will use our products. To 

determine whether our products are timely, we use an electronic survey to solicit feedback 

from our clients. Beginning in FY 2023, we changed our survey process. First, we changed 

the format of the survey questions. Respondents selected either “agree” or “disagree” to the 

question of “whether the product was delivered on time.” Second, we enhanced the automated 

system for sending surveys for all GAO products issued to the Congress, except legal 

products. 

Due to the transition to our new survey system in 2023, we sent surveys for over 96 percent 

of these products. Because our products often have multiple congressional clients, in some 

cases, surveys were sent to more than one congressional staff person per product. We 

computed the proportion of favorable responses to a question related to timeliness for surveys 

that were returned. Previously, we surveyed congressional requesters of testimonies and 

engagements that required an expected investment of 500 staff days or more and those 

engagements that senior management designated as high interest.
GAO Performance and Accountability Report 2023

GAO-24-900483 129 Appendix on Data Quality

Data sources The data source for the survey has three parts: (1) a system for tracking engagements; (2) 

a system for distributing products; and (3) a survey database that sends surveys and stores 

responses. In the system for tracking engagements, engagement teams enter the date the 

product was issued. They also identify which Hill staff should receive a survey and enter 

that information in the system for distributing products. The survey database uses this data 

to automatically generate and send an email with a link to the designated recipients of the 

appropriate products. The e-mail message contains a unique client identifier to ensure that 

a recipient is linked with the appropriate response. Our Client Feedback database creates a 

record for every survey invitation sent out and captures the responses to every survey sent 

back to us electronically.

Verification 

and 

validation

CR staff review released GAO products to check the accuracy of the addressee information in 

the Product Distribution System. They also check the congressional staff directory to ensure 

that survey recipients listed in this system appear there. In addition, our CR staff review the 

list of survey recipients entered by the engagement teams and identify the most appropriate 

congressional staff persons to receive a survey for each product.

Data 

limitations

Increasing our survey to include all GAO products issued to Congress (except legal products) 

decreased our overall response rate. This was expected as the population of survey recipients 

grew. The response rate for the FY 2023 survey was 3.4 percent, and 100 percent of those 

who responded answered the timeliness question. We received at least one survey response 

for 14.8 percent of the products for which we sent a form in FY 2023. The client feedback 

survey is only one of multiple methods we use to solicit feedback from our clients regarding our 

products and services.

People measures

New hire rate

Definition 

and 

background

This performance measure is the ratio of the number of people hired to the number we 

planned to hire. Annually, we develop a workforce plan that takes into account our strategic 

goals; projected workload changes; and other changes such as retirements, other attrition, 

promotions, and skill gaps. The workforce plan for the upcoming year specifies the number of 

planned hires. The Chief Operating Officer, CAO, Deputy Chief Administrative Officer, Chief 

Human Capital Officer, and Controller meet monthly to monitor progress toward achieving the 

workforce plan. Adjustments to the workforce plan are made throughout the year, if necessary, 

to reflect changing needs and conditions.

Data sources The Executive Committee approves the workforce plan. The workforce plan is coordinated 

and maintained by CAO. Data on accessions—that is, new hires coming on board—is taken 

from a database that contains employee data from the USDA’s National Finance Center (NFC) 

database, which handles payroll and personnel data for us and other agencies.

Verification 

and 

validation

CAO maintains a database that monitors and tracks all our hiring offers, declinations, and 

accessions. In coordination with our Human Capital Office, our CAO staff enter workforce 

information supporting this measure into the CAO database. While the database is updated 

on a daily basis, CAO staff provide monthly reports to the Chief Operating Officer and CAO, 

which allows them to monitor progress by unit in achieving workforce plan hiring targets. CAO 

continually monitors and reviews accessions maintained in the NFC database against its 

database to ensure consistency and to resolve discrepancies.

Data 

limitations

There is a lag of one to two pay periods (up to 4 weeks) before the NFC database reflects 

actual data. We generally allow sufficient time before requesting data for this measure to 

ensure that we get accurate results.

Retention rate

Definition 

and 

background

We continuously strive to make GAO a place where people want to work. Once we have made 

an investment in hiring and training people, we would like to retain them. This measure is one 

indicator that we are attaining that objective and is the complement of attrition. We calculate 

this measure by taking 100 percent minus the attrition rate, where attrition rate is defined as 

the number of separations divided by the average onboard strength. We calculate this measure 

with and without retirements.

Data sources Data on retention—that is, people who are on board at the beginning of the fiscal year and people 

on board at the end of the fiscal year—are taken from a CAO database that contains some data 

from the NFC database, which handles payroll and personnel data for us and other agencies.
GAO Performance and Accountability Report 2023

130 GAO-24-900483 Appendix on Data Quality

Verification 

and 

validation

CAO staff continually monitor and review accessions and attritions against their database that 

contains NFC data and follow up on any discrepancies. In FY 2009, we developed standard 

operating procedures, which are still in effect, to document how we calculate and ensure 

quality control over data relevant to this measure.

Data 

limitations

See New hire rate, Data limitations.

Staff development

Definition The Staff Development metric assesses level of access to and usefulness of various types of 

staff training, including both informal and formal opportunities. 

Data sources The Staff Development index score is based on staff’s favorable responses to six EES 

items about staff development. Staff are asked to indicate the extent to which they agree or 

disagree with various statements about staff development on a 5-point scale, ranging from 

strongly agree to strongly disagree. Staff are also provided an option to indicate “no basis to 

judge.” Favorable responses include the two most positive response categories—strongly 

agree and agree.

The staff development items include the following: (1) I have access to the training I 

need to do my job well; (2) I am able to take advantage of formal or informal professional 

development opportunities so that I am prepared to take on new tasks on the job; (3) The 

on-the-job training that I received helps me to do my job well; (4) The external training or 

conferences I attended help me to do my job well; (5) The internal (Learning Center) courses 

I took help me to do my job well; and (6) The team-led training and knowledge sharing events 

I participated in help me to do my job well. 

To determine the index score, we calculated the percentage of staff selecting a favorable 

response across all six questions among those who selected a response on the 5-point 

scale. “No basis to judge” responses were excluded from the calculation. While including “no 

basis to judge” in the index calculation would result in a different index score, our method 

of calculation is an acceptable survey practice, and we believe it produces a more valid 

measure because it represents the experience of only those employees who have a basis to 

judge the issue. 

Verification 

and 

validation

The EES gathers staff’s opinions on a variety of workplace topics. Staff are provided with a 

unique survey link and access code, to which only the external contractor has access. The 

EES instrument—including all questions and instructions, as well as the web-based design and 

navigation—was pre-tested in FY 2020 with staff across the agency to help ensure that the 

survey was clear, logical, effective, and provided a positive user experience. Where needed, 

questions, instructions, and design were refined through an iterative process to improve the 

survey quality. 

In FY 2023, the EES response rate was about 75 percent, which indicates that results are 

largely representative of the GAO population. In addition, work units receive their respective 

results, enabling them to understand or further analyze unit experiences and outcomes.

Data 

limitations

The results obtained from the survey reflect staff’s self-reported opinions under conditions of 

confidentiality. Accordingly, there is no way to further validate those expressions of opinion.

The practical difficulties of conducting any survey may introduce errors, commonly referred 

to as nonsampling errors. For example, these errors could result from respondents 

misinterpreting a question or data entry staff incorrectly entering data into a database used 

to analyze the survey responses. Such errors can introduce unwanted variability into the 

survey results. In FY 2020, we conducted multiple rounds of pre-testing for both the survey 

content and survey web-design to reduce the likelihood of respondents misinterpreting 

questions or erroneously navigating the survey. We also created a web-based survey for 

which respondents entered their answers directly into an electronic questionnaire, eliminating 

the possibility for potential errors in staff data entry. 

Staff utilization

Definition The Staff Utilization metric assesses how well employees understand the purpose and value of 

their work, as well as how their work engages their talents. 
GAO Performance and Accountability Report 2023

GAO-24-900483 131 Appendix on Data Quality

Data sources The Staff Utilization index score is based on staff’s favorable responses to five EES items 

about staff utilization. Staff are asked to indicate the extent to which they agree or disagree 

with various statements about staff utilization on a 5-point scale, ranging from strongly agree 

to strongly disagree. Staff are also provided an option to indicate “do not know.” Favorable 

responses include the two most positive response categories—strongly agree and agree.

The Staff Utilization items include the following: (1) My talents are used well in the workplace; 

(2) I know how my work relates to the agency’s goals; (3) The work I do is important; (4) My 

workload is reasonable; and (5) In general, I am utilized effectively.

To determine the index score, we calculated the percentage of staff selecting a favorable 

response across all five questions among those who selected a response on the 5-point scale. 

“Do not know” responses were excluded from the calculation. While including “do not know” 

in the index calculation would result in a different index score, our method of calculation is 

an acceptable survey practice, and we believe it produces a more valid measure because it 

represents the experience of only those employees who believe they have the knowledge to 

provide an opinion on the issue.

Verification 

and 

validation

See Staff development, Verification and validation.

Data 

limitations

See Staff development, Data limitations.

Experience with supervisors

Definition 

and 

background

The Experience with Supervisors metric focuses specifically on staff’s official supervisor, 

referred to as the designated performance manager (DPM). This role applies to staff across 

the agency at all levels, and enables us to elicit consistent feedback on our key supervisor role. 

Our Experience with Supervisors index is therefore comprised of the core DPM questions. The 

question asking staff to evaluate their DPMs was excluded from the index because it uses a 

different scale and the items comprising the index collectively provide a robust evaluation of 

DPMs. The EES additionally provides staff who may have another person directing their dayto-day work an opportunity to respond about their additional supervisor. As these questions 

were not applicable for all staff, they are excluded from the index. 

Data sources The Experience with Supervisors index score is based on staff’s favorable responses to 13 

EES items about staff’s DPM. Staff are asked to indicate the extent to which they agree or 

disagree with various statements about their DPM on a 5-point scale, ranging from strongly 

agree to strongly disagree. Favorable responses include the two most positive response 

categories—strongly agree and agree.

The Experience with Supervisors items include the following: (1) My DPM treats me fairly; (2) 

My DPM gives me actionable feedback on a regular basis; (3) My DPM acts with honesty and 

integrity toward me; (4) My DPM makes sufficient effort to seek out and value my perspective; 

(5) My DPM gives me the sense that my work contributions are valued; (6) My DPM makes 

decisions in a timely manner; (7) My DPM sets clear goals and priorities for me; (8) My DPM 

demonstrates GAO’s core values of accountability, integrity, and reliability; (9) My DPM 

supports my need to balance work and other life issues; (10) My DPM respects and values 

differences among individuals (e.g., sex, race, sexual orientation, national origin, religion, age, 

cultural background, disability); (11) My DPM listens to what I have to say; (12) My DPM treats 

me with respect; and (13) I have trust and confidence in my DPM. 

To determine the index score, we calculated the percentage of staff selecting a favorable 

response across all 13 questions among those who responded to the questions. 

Verification 

and 

validation

See Staff development, Verification and validation.

Data 

limitations

See Staff development, Data limitations.
GAO Performance and Accountability Report 2023

132 GAO-24-900483 Appendix on Data Quality

Organizational climate

Definition 

and 

background

The Organizational Climate metric assesses important interpersonal and communication 

dynamics, and staff’s general experience and connection to their work. In assessing these 

issues, this metric includes items aligned with GAO’s people core values, which include 

valuing, respecting, and treating staff fairly. 

Data sources The Organizational Climate index score is based on staff’s favorable responses to nine EES 

items about the organizational climate within their work unit and at GAO more generally. Staff 

are asked to indicate the extent to which they agree or disagree with various statements 

about organizational climate on a 5-point scale, ranging from strongly agree to strongly 

disagree. Favorable responses include the two most positive response categories—strongly 

agree and agree.

The Organizational Climate items include the following: (1) I feel respected by the people 

I work with in my work unit; (2) Others in my work unit treat me fairly; (3) Sufficient effort 

is made to seek out and value each person’s perspectives in my work unit; (4) It is easy 

to collaborate with others in my work unit; (5) Communication in my work unit is effective; 

(6) I know what I need to do to be successful in my role; (7) I feel encouraged to come 

up with new and better ways of doing things; (8) My work gives me a feeling of personal 

accomplishment; and (9) I know what is expected of me on the job. 

To determine the index score, we calculated the percentage of staff selecting a favorable 

response across all nine questions among those who responded to the questions. 

Verification 

and 

validation

See Staff development, Verification and validation.

Data 

limitations

See Staff development, Data limitations.

Internal operations measures

Help get job done, improve quality of work life, and IT tools

Definition 

and 

background

To measure how well we are delivering internal administrative services to our employees and 

identify areas for improvement, we conduct a self-administered, web-based CSAT survey. The 

survey asks employees to indicate how much they agree with the effectiveness of services 

that help them get their jobs done, services that affect their quality of work life, and IT tools. 

We administered the survey for 3 weeks, starting in late November 2022. We included all 

employees in addition to those in the Personnel Appeals Board, FASAB, and the OIG as they 

also rely on our administrative services to do their jobs. 

Data sources To determine our employee’s perceived effectiveness of internal administrative services, we 

calculate composite scores for three measures. No weighting nor other adjustments were 

made. The composite score calculation is made by adding all the ‘Strongly Agree’ and ‘Agree’ 

ratings across all the relevant services and dividing it by the number of respondents who 

provided any agreement rating. Between the 2021 and 2022 CSAT surveys, we updated 

the response options from satisfaction (“very satisfied” to “very unsatisfied”) to agreement 

(“strongly agree” to “strongly disagree”) and removed “generally,” e.g., “generally agree/

disagree.” 

Of the three composite scores that we calculate, one measure reflects perceived effectiveness 

with the services that help employees get their jobs done, such as records management, IT 

customer support, mail services, and travel support services. The second measure reflects 

perceived effectiveness with services that affect quality of work life. These services include 

assistance related to pay and leave, building maintenance and security, and transit benefits. 

The third measure is for IT tools, such as our document management system, tools for working 

remotely, and the intranet. 
GAO Performance and Accountability Report 2023

GAO-24-900483 133 Appendix on Data Quality

Verification 

and 

validation

The survey is conducted by GAO’s Business Process Analytics Group in the CAO - Immediate 

Office. While this unit can access individual responses, it complies with the privacy statement 

that is posted on the website to only provide aggregated data to GAO management that cannot 

be used to identify responses of any individual. 

Each unit responsible for administrative services conducts follow-on work, including analyzing 

written comments to gain a better understanding of the information from the survey and 

developing action plans to address problem areas.

Data 

limitations

The information contained in the survey is the self-reported opinions of staff expressed under 

conditions of confidentiality. We do not plan any actions to remedy this limitation because 

we feel it would violate the pledge of confidentiality that we make to our staff regarding the 

survey responses. 

The practical difficulties of conducting any survey may introduce errors. These errors could 

result, for example, from respondents misinterpreting a question or entering their data 

incorrectly. Such errors can introduce unwanted variability into the survey results.

Source: GAO. | GAO-24-900483
GAO Performance and Accountability Report 2023

134 GAO-24-900483

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GAO-24-900483 135

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