What GAO Found The Department of Veterans Affairs (VA) is responsible for securing its facilities. GAO has identified security challenges at VA medical facilities and made recommendations to help manage related risks. In January 2018, for example, GAO found limitations with VA’s risk assessment methodology and recommended VA review and revise its risk management policies to reflect interagency standards, and develop an oversight strategy to assess its facilities’ risk management programs. VA has not yet fully implemented these recommendations as of April 2026. In April 2026, GAO reported that its 2025 covert testing found security vulnerabilities at selected VA facilities. In some cases, VA security measures were not effective. Specifically, VA failed to detect most of GAO’s covert tests related to security vulnerabilities it had previously identified in its risk assessments of its medical facilities. For example: In all 30 tests, VA staff did not detect a prohibited weapon that GAO investigators carried into the VA facilities, including two that had metal detectors. In 25 of 26 tests, VA staff did not confront an investigator drinking in plain view from a bottle labeled vodka—which is generally prohibited at VA facilities. Undercover GAO Investigator Appearing to Drink Alcohol in a VA Medical Facility Taking actions to address GAO recommendations would better provide VA with information it needs to make informed decisions, allocate resources effectively, and prioritize security efforts to create a safe environment for veterans and VA staff. Why GAO Did This Study VA oversees the largest integrated health care system in the U.S., serving 9 million enrolled veterans at over 1,300 facilities. VA employees, veteran patients, and medical facilities have been the targets of violence, threats, and other security-related incidents in recent years, including nonviolent crimes such as disorderly conduct and theft. The Interagency Security Committee (ISC)—which VA is a member of— developed a risk management standard that federal agencies must follow to identify and address the types of security vulnerabilities impacting their facilities. GAO has conducted work related to the ISC’s risk management standard and security at VA medical facilities. This statement, based primarily on three reports published from January 2013 to April 2026, discusses challenges VA faces related to the security of its facilities and actions that could help address those challenges, among other issues.

What GAO Found The Department of Defense (DOD) has never achieved an unmodified (“clean”) opinion on its financial statements. Over the last 30 years, DOD's auditors have issued thousands of notices of findings and recommendations and identified associated material weaknesses. In recent years, DOD and its components have made some progress in their remediation efforts by achieving important milestones. For example, the Marine Corps first achieved a clean audit opinion for fiscal year (FY) 2023 and has achieved a clean opinion each subsequent year. DOD’s financial statement audits and related efforts have also resulted in a range of benefits, including cost savings and avoidances, improvements to systems, and enhanced visibility over assets and inventory. These benefits, in turn, support improvements to operations, enhancements to DOD’s overall readiness, and warfighter priorities. After decades of unauditable financial statements and 8 years of undergoing full scope financial audits, DOD is taking a revised approach to achieve its goal of a clean audit opinion by the end of 2028. DOD revised its approach after the DOD Office of Inspector General (OIG) issued a disclaimer of opinion on DOD’s financial statements for FY 2025, meaning that DOD was unable to provide sufficient evidence for DOD OIG to form an opinion. The revised approach includes centralizing coordination, placing increased emphasis on investing in technology (including artificial intelligence), and ensuring evidence supports material account balances, rather than relying on underlying internal controls for producing reliable data. DOD’s Revised Approach to Achieving a Clean Audit Opinion by the End of 2028 Previous approach included Revised approach includes Decentralized response (bottom-up) Centralized coordination (top-down) Focus on correcting control deficiencies Focus on material line items Reliance on internal controls Manual testing of large samples and using artificial intelligence tools, as needed Source: GAO analysis of DOD documentation. | GAO-26-109115 DOD’s renewed focus on auditability is encouraging. However, questions remain about how the revised approach will address DOD’s other longstanding financial management issues and challenges. These include transparency and accountability in audit remediation (monitoring efforts to address overall audit findings); key IT and other material weaknesses; fraud risks; availability of trained financial management resources; and sustainability beyond 2028. These are important for DOD to consider in undertaking its revised approach. Furthermore, this effort is likely to be labor and resource intensive and has important tradeoffs and risks. For example, under this approach, DOD would not prioritize remediating key internal control deficiencies for at least the next 2 years. Addressing these deficiencies is critical for producing reliable, useful, and timely financial information for decision-making. Stronger financial management could help DOD address critical issues such as unfunded priorities, ensuring it spends its funds appropriately, mitigating its fraud risks, and improving operations and readiness. Why GAO Did This Study DOD spends over $1 trillion annually to provide the military forces needed to deter war and to protect the security of the United States. DOD’s spending makes up almost half of the federal government’s total discretionary spending, and its physical assets make up about 82 percent of the federal government’s total physical assets. For FY 2027, the President has requested $1.5 trillion for DOD, a 44 percent increase from FY 2026. DOD’s inability to achieve a clean audit opinion is one of three major impediments preventing GAO from expressing an audit opinion on the U.S. government’s consolidated financial statements. DOD obtaining a clean audit opinion is important for ensuring that its financial statements and underlying financial management information are reliable for decision-making. DOD’s financial management has been on GAO’s High-Risk List since 1995. In 2025, GAO expanded DOD’s financial management high-risk area to include fraud risk management. This testimony discusses (1) DOD’s recent audit progress, realized benefits, and ongoing challenges; and (2) questions and important considerations as DOD implements its revised approach to achieving a clean audit opinion. This statement is primarily based on GAO’s related body of work from 2020 through 2026; details on GAO's methodology can be found in each of the reports cited in this statement. For more information, contact Asif Khan at khana@gao.gov, Vijay D’Souza at dsouzav@gao.gov, or Seto Bagdoyan at bagdoyans@gao.gov.

What GAO Found The Office of Head Start (OHS) provides funding and technical assistance to support Tribal Head Start programs in teaching Native languages and culture. In fiscal year 2024, OHS provided $345 million for Tribal Head Start programs. OHS also provided training to 141 Tribal Head Start programs related to incorporating Native language, culture, and traditions in recent years. Each of the 10 selected Tribal Head Start programs GAO interviewed used immersion, dual language classrooms, or short language lessons to teach Native languages, as allowed by the Head Start Program Performance Standards. Indigenous Cultural Themes Incorporated into a Tribal Head Start Playground OHS offers Tribal Head Start programs flexibilities, training, and technical assistance to help address enrollment concerns. Officials from selected Tribal Head Start programs spoke positively of support from OHS but reported communication challenges with OHS involving timeliness that impacted their use of the flexibilities. For example, to address challenges with hiring or retaining qualified staff, Head Start programs can apply for approval to reduce the number of program seats they are required to fill and may use funds from leftover seats to raise staff wages. In fiscal year 2024, OHS took an average of 199 days to communicate approval decisions to Tribal Head Start programs. OHS reported a new intake process in August 2024. This reduced the average time to 91 days for the nine requests that were submitted after the new process began and were completed as of July 2025. However, 35 requests that were also submitted after the new process began were pending as of September 2025, with time frames ranging from 15 to 308 days. Five of 10 selected Tribal Head Start programs GAO interviewed in 2025 also said they did not receive timely communication from OHS about such requests, and one reported the lack of communication limited its ability to increase teacher compensation. OHS has not identified and addressed the causes of timeliness challenges, reported by selected Tribal Head Start programs, in its communication with the programs related to increasing enrollment. By doing so, OHS could help tribal programs avoid delays in their efforts to improve their enrollment numbers. Why GAO Did This Study According to OHS, Tribal Head Start programs are key to preserving and promoting Native language, culture, and traditions. They also help fulfill the federal government’s trust responsibility to protect the interests of Tribal Nations. Yet, enrollment in Tribal Head Start programs has declined in recent years, from about 26,000 in school year 2018-2019, to about 18,000 children in school year 2023-2024. GAO was asked to review the role of Tribal Head Start programs in promoting Native language and culture as well as their declining enrollment. Among other things, this report examines OHS’s support for tribal programs in teaching Native language and culture and the extent to which OHS helps programs address their enrollment challenges. GAO interviewed a nongeneralizable sample of 10 Tribal Head Start programs. Tribal programs were selected to reflect a variety of regions, experience operating Head Start programs, and enrollment. GAO conducted site visits to eight of the selected programs. GAO also analyzed the most recent OHS data, reviewed relevant federal laws, regulations, and guidance, and interviewed OHS officials.

What GAO Found The Department of Defense (DOD) has periodically assessed its office space needs in the National Capital Region (NCR)—Washington D.C. and surrounding counties in Maryland and Virginia—often relying on usage data. Examples of Large DOD Office Buildings in the National Capital Region In 2025, DOD issued guidance requiring collection of additional data on owned and leased office space usage, including the number of people occupying each workspace. However, GAO found that over half of DOD office spaces in the NCR had not reported occupancy data as of September 2025. Further, some of the submitted data likely included inaccuracies. GAO identified potential data entry errors and outliers in DOD data, and officials stated they were concerned whether data were free from error. Developing actions to enforce its guidance on the collection of occupancy data and establishing a process to ensure accuracy could help equip DOD with the data needed to consolidate unused space and reduce leasing costs. DOD has established processes for entering into lease agreements in the NCR when government-owned space is not feasible but lacks key information for decision-making. For example, although Washington Headquarters Services has coordinated with the military departments on new leases, its inventory of leased office space did not include all DOD leased office space in the NCR, as of January 2026. GAO identified 17 leases executed by the military departments that were not included in the inventory. These leases constituted about 20 percent of leases and comprised over 492,000 square feet. Coordinating leases with the military departments would enable Washington Headquarters Services to better ensure the efficiency and economy of leasing decisions. Washington Headquarters Services also does not have full visibility into the space available on military installations. Officials stated that they have relied on the military departments to coordinate with installations. Officials from the military departments told GAO they do not track or report available space. Establishing in guidance how Washington Headquarters Services is to coordinate with installations on available space, as DOD requires, should help DOD avoid entering into unnecessary leases and reduce costs. Why GAO Did This Study DOD managed about 35 million square feet of DOD-owned or leased office space in the NCR, as of March 2025. DOD’s needs for and use of these spaces are dynamically changing, partly because of the return to in-person work and changing workforce needs. The military departments are responsible for office space on their installations and may also execute leases. Washington Headquarters Services, within DOD, is responsible for space planning and management for office space outside installations and for reviewing leasing requests in the NCR. House Report 118-125 includes a provision for GAO to review how DOD manages its real property needs in the NCR. This report evaluates the extent to which DOD has (1) assessed its office space needs and usage in the NCR and (2) established processes for entering into lease agreements for office space in the NCR. GAO reviewed DOD needs assessments, occupancy data from April to September 2025, and leasing processes; interviewed DOD officials; and visited a non-generalizable sample of DOD-owned and -leased office spaces in the NCR.

What GAO Found Department of Veterans Affairs (VA) police records report around 74,700 crimes at VA medical facilities in fiscal years 2024 and 2025. The overwhelming majority were nonviolent and included disorderly conduct, theft, and drug offenses, according to GAO analysis. GAO found that the average crime rate for the 2-year period was about two times higher in areas with more urban VA facilities (214 crimes per facility) than rural facilities (123 crimes per facility), which is consistent with a Department of Justice report on overall criminal trends. The Interagency Security Committee (ISC)—which VA is a member of—developed a risk management standard that federal agencies are required to follow to identify and address security risks. However, VA has not fully implemented all ISC requirements, such as documenting decisions on which security strategies it will adopt or measuring the performance of its security strategies. In covert tests, VA staff did not detect a prohibited weapon that GAO investigators carried into any of the 30 tested VA medical facilities, including two that had metal detectors. In 25 of 26 covert tests, VA staff did not confront an investigator drinking in plain view from a bottle labeled vodka—which is prohibited at VA facilities. Developing a plan with milestones and assessing resource requirements to fully implement the standard could help VA better manage security risks to create a safe environment for veterans and VA staff. Undercover GAO Investigator Appearing to Drink Alcohol in a VA Medical Facility Consistent with ISC and internal control standards, VA obtains security and threat information and works to address security gaps through its capital planning. VA has a performance goal to address security gaps for capital projects. While VA has met its overall security gap planning goal, two of the 18 regions did not in fiscal years 2023 through 2025 and did not take actions to improve performance. This is because VA headquarters—the entity that tracks each region’s progress—did not communicate to the regions that they were not meeting this goal. Communicating this information to the regions could help VA ensure that it continues to meet this goal. Why GAO Did This Study VA oversees the largest integrated health care system in the U.S., serving 9 million enrolled veterans at over 1,300 facilities. These facilities have been the target of violence, threats, and other security-related incidents. VA is responsible for physical security at its medical facilities. GAO was asked to review security at VA medical facilities. This report examines (1) the nature of reported criminal activity at VA medical facilities, (2) the extent VA implemented federal security requirements and detected security vulnerabilities at VA facilities, and (3) VA processes for obtaining and incorporating security and threat information into infrastructure planning. GAO reviewed VA security and infrastructure planning policies, crime data from fiscal years 2024 and 2025, and risk assessment and infrastructure performance data from fiscal years 2023, 2024, and 2025. GAO also conducted covert security tests at a non-generalizable sample of 30 VA facilities, selected to ensure variation in the size and geographic locations of facilities, among other factors. GAO interviewed VA personnel and veterans in Arkansas and California.

What GAO Found Over the past 2 decades, the Commonwealth of the Northern Mariana Islands (CNMI) has experienced significant challenges, including the COVID-19 pandemic, natural disasters, and the loss of its manufacturing sector. These challenges, along with a diminishing workforce, have contributed to its weak economic position. The CNMI-Only Transitional Worker (CW-1) program is a temporary foreign worker permit program CNMI uses to employ foreign workers. GAO determined that these foreign workers in the CNMI remain a major segment of the territory’s employed workers, accounting for approximately one out of three workers on average from 2020 through 2024 (see figure). Share of U.S., Foreign, and Unknown Workers in the Commonwealth of the Northern Mariana Islands (CNMI), Calendar Years 2020–2024 Note: We categorized workers whom we could not identify as U.S. or foreign on the basis of CNMI tax data as “unknown.” Our categorization of these workers is based solely on CNMI tax data and is not a determination based on records underlying the data of whether any individual meets the definition of U.S. worker under the Northern Mariana Islands U.S. Workforce Act of 2018. Percentages shown for 2020, 2022, and 2024 do not sum to 100 because of rounding. Foreign workers are especially important to the territory’s primary industry, tourism, which has struggled to rebound following a 2018 typhoon and the COVID-19 pandemic. According to CNMI officials and business leaders, the CNMI does not have enough U.S. workers to fill current job openings and will continue to require foreign workers as its economy recovers. The CW-1 program is set to expire on December 31, 2029. Officials from the CNMI government, business community, and educational institutions expressed concerns that the end of this program will have severe adverse effects on the economy. However, the extent of these potential effects is unknown. The Department of the Interior (Interior) has been delegated administrative supervision for for managing the U.S. government’s relations with the CNMI, including coordination with other federal agencies, such as the Departments of Homeland Security and Labor. Interior has also previously conducted or contributed to studies assessing different aspects of the CNMI workforce and economy. However, Interior has not conducted a study to assess potential risks to the CNMI workforce and economy associated with the end of the CW-1 program. Interior officials said they have limited resources to conduct such an assessment but agreed it would be beneficial to decision-makers. Congress previously stated its intent to minimize potential adverse economic and fiscal effects of phasing out the CW-1 program. Maintaining economic stability in the CNMI is vital to U.S. interests in the Pacific region. Without assessing the potential risks of ending the CW-1 program and identifying ways to mitigate them, the CNMI, Interior, and Congress will not have the information needed to make decisions regarding how to support the CNMI economy when the CW-1 program ends after December 31, 2029. Why GAO Did This Study The CNMI is a U.S. territory that consists of 14 islands in the western Pacific Ocean, just north of Guam and about 3,200 miles west of Hawaii. Its location in the Pacific provides the U.S. with military deployment flexibility and the ability to monitor expanding Chinese influence in the region. Under the Consolidated Natural Resources Act of 2008, the Department of Homeland Security established the CW-1 program to provide for an orderly transition from the CNMI immigration system to the U.S. federal immigration system during a transition period. The Northern Mariana Islands U.S. Workforce Act of 2018 (the act) extended the CW-1 program through December 31, 2029. The act sought, in part, to increase the percentage of U.S. workers in the total CNMI workforce while maintaining the minimum number of workers who are not U.S. workers to meet the changing demands of CNMI's economy. The act calls for various reports on the CNMI's progress toward this goal, including an annual report by the Governor of the CNMI identifying the ratio of U.S. workers to foreign workers in the workforce. The act also includes a provision for GAO to report every 2 years on the ratio of foreign workers to U.S. workers in the CNMI workforce for the previous 5 calendar years. GAO analyzed CNMI government and U.S. agency data and reports; reviewed prior GAO reports; observed economic conditions in the territory; and interviewed officials from the CNMI government, business leaders and education professionals in the CNMI, and officials from the Departments of Homeland Security, the Interior, and Labor.

What GAO Found Matters for congressional consideration are recommendations that GAO makes to Congress to address findings from GAO’s work. Since 2000, GAO has recommended that Congress consider more than 1,150 matters, and nearly 80 percent of them have closed. Addressing these can result in savings. GAO previously identified financial benefits totaling $66 billion from fiscal year 2001 to March 2024 resulting from addressing matters where Congress was a contributing entity (GAO-24-107146). As of April 9, 2026, 277 matters remained open. Action to address certain open matters can produce tens of billions of dollars in future financial savings. Specifically, GAO identified 53 open matters that could result in financial benefits. Thirteen of these each have the potential to provide financial benefits of $1 billion or more (see table for some examples). Examples of Open Matters with Potential Financial Benefits Potential Financial Benefits GAO Report Recommendation Description $156.9 billion over 10 years Medicare: Increasing Hospital-Physician Consolidation Highlights Need for Payment Reform (GAO-16-189) Congress should consider directing the Secretary of Health and Human Services to equalize payment rates between medical settings for evaluation and management office visits and other services that the Secretary deems appropriate. The associated savings would be returned to the Medicare program. $15 billion over 15 years Public-Safety Broadband Network: Congressional Action Required to Ensure Network Continuity (GAO-22-104915) Congress should consider reauthorizing FirstNet, including different options for its placement, and ensure key statutory and contract responsibilities are addressed. $2.2 billion over 10 years 2014 Annual Report: Additional Opportunities to Reduce Fragmentation, Overlap, and Duplication and Achieve Other Financial Benefits (GAO-14-343SP) Congress should consider passing legislation to require the Social Security Administration to offset Disability Insurance benefits for any Unemployment Insurance benefits received in the same period. Source: GAO. | GAO-26-108896 The remaining open matters have the potential to provide numerous other benefits. Actions on these matters can improve the efficiency and effectiveness of federal agencies and programs and help position the nation to address ongoing and future challenges. For example, as GAO recommended in July 2025, congressional action requiring major agencies to develop IT modernization plans could help decrease the likelihood of program failure that could expose agencies to security threats and performance issues (GAO-25-107795). Many of these matters could be addressed by legislation Congress is considering. As of February 2026, bills introduced in the 118th and 119th Congresses would have fully or partially addressed 103 (about 37 percent) of the 277 open matters. Of these, GAO identified legislation related to 21 matters that, if enacted, could cumulatively result in financial benefits to the government of tens of billions of dollars. As shown in the figure below, GAO cataloged the open matters, which span a wide range of topics and involve many parts of the federal government. Topic areas include defense, economic development, energy, federal financial management, health, IT, and others. Open Recommendations to Congress by Topic, as of April 9, 2026 Note: Percentages do not add to 100 due to rounding. aExamples of topics in the “Other” category include consumer protections, financial regulation, and identity theft insurance. Of the 277 open matters, 123 (about 44 percent) have been open for 5 years or less. The oldest open matter is almost 25 years old and remains highly relevant to addressing one of the issues on GAO’s High-Risk List—Improving Federal Oversight of Food Safety. Why GAO Did This Study GAO issued this report in response to a provision in the James M. Inhofe National Defense Authorization Act for Fiscal Year 2023. In producing this report, GAO used information from its internal system for tracking recommendations and matters for congressional consideration. For more information, contact Jessica Lucas-Judy at LucasJudyJ@gao.gov.

What GAO Found GAO estimates that implementation of its open recommendations to federal agencies and matters for congressional consideration could result in $132 billion to $251 billion of measurable future financial benefits. Because GAO makes new recommendations on an ongoing basis, including over 1,800 in fiscal year 2025, there is always an inventory of open recommendations. These span the federal government and include many agencies and activities. According to GAO’s simulation of potential financial benefits, a 10-percentage point increase in the share of recommendations implemented annually could increase financial benefits by billions of dollars in a typical year. Potential Benefits of Open GAO Recommendations, as of October 2025 Note: To develop estimates of the potential financial benefits that could result from implementation of all its recommendations, GAO replicated the methodology used in GAO-24-107146. In GAO’s annual report on duplication and cost savings, GAO identified 24 recommendations with potential financial benefits of $1 billion or more, many of which are described in that report (GAO-26-108505). For example Congress could equalize payment rates between physician offices and hospital outpatient departments for evaluation and management office visits and other services, which could save the Medicare program $156.9 billion over 10 years. Reauthorizing management of the broadband network for first responders and ensuring key statutory and contract responsibilities are addressed before current authorities sunset in 2027 could save $15 billion over 15 years. The Navy could save billions of dollars by improving its acquisition practices and ensuring that ships can be efficiently sustained. While using different methods and serving different purposes, the simulation and the annual duplication and cost savings report arrive at essentially the same conclusion—one hundred billion dollars or more could be saved by implementing GAO recommendations. Furthermore, both approaches represent a subset of the full financial effect of GAO’s work. In addition, most open recommendations do not have individual benefit estimates, in many cases because the data needed to develop them are not available at this time. A large share of GAO’s recommendations produce valuable benefits that cannot be quantified credibly for this purpose, such as improved national security. Why GAO Did This Study Since 2002, GAO’s work has resulted in about $1.51 trillion in financial benefits and almost 30,800 program and operational benefits that helped change laws, improve public safety and other services, and promote better management throughout the government. In fiscal year 2025 alone, GAO’s work yielded $62.7 billion in financial benefits for the federal government. The Senate report accompanying the Legislative Branch Appropriations Act, 2026, includes a provision for additional detail on the potential financial benefits associated with GAO’s open recommendations to federal agencies and matters to Congress. This report updates GAO’s previous estimated ranges of potential financial benefits, which could result from implementation of all its open recommendations (GAO-24-107146). GAO developed models to estimate ranges of potential financial benefits using its historical data on recommendations and realized financial benefits. GAO identified and mitigated limitations related to using the historical data for the model by testing several alternatives. Actual financial benefits will depend on whether, how, and when recommendations are addressed. For more information, contact Jessica Lucas-Judy at lucasjudyj@gao.gov or Michael Hoffman at hoffmanme@gao.gov.

What GAO Found GAO identified 97 new matters for congressional consideration and recommendations to federal agencies to improve efficiency and effectiveness across the federal government. These matters and recommendations highlight various risks that are heightened when duplication, overlap, and fragmentation are not managed effectively. Risks include a lack of consistent information on program effectiveness, increased costs or inefficient use of resources, access barriers for users, and increased risks of fraud, waste, and abuse. Examples of New Topic Areas Topic Area and description Linked report number VA and DOD Health Care Sharing Agreements. The Department of Veterans Affairs (VA) and Department of Defense (DOD) should evaluate agreements to share health care resources and identify more opportunities for sharing, which could better manage fragmented services, improve access to care, and potentially save tens of millions of dollars annually. Report: GAO-25-107497 Government-wide Anti-Scam Strategy. The Federal Bureau of Investigation should collaborate with other agencies on a strategy to combat consumer scams, which could strengthen agencies’ fraud prevention and detection capabilities and better manage fragmented and overlapping efforts. Report: GAO-25-107088 Employment Support for Older Workers. The Departments of Education and Labor should increase coordination on workforce development programs, which could help the departments better manage fragmentation in employment programs and improve mission delivery. Report: GAO-26-107439 Nuclear Waste Classification. The Department of Energy should evaluate opportunities to manage certain waste as non-high-level radioactive waste, which could help accelerate nuclear cleanup efforts, reduce environmental risks, and potentially save tens of billions of dollars. Report: GAO-26-108018 Key: = Duplication, Overlap, or Fragmentation = Cost Savings or Revenue Enhancement Source: GAO. | GAO-26-108505 As of March 2026, Congress and agencies had fully or partially addressed 1,662 (77 percent) of the 2,148 matters and recommendations GAO identified from 2011 to 2026. This has resulted in financial and other benefits such as improved interagency coordination and reduced mismanagement, fraud, waste, and abuse. In particular, these efforts have cumulatively resulted in about $774.3 billion in financial benefits, an increase of about $49.3 billion from GAO’s last report on this topic. These are rough estimates based on a variety of sources that considered different time periods and used different data sources, assumptions, and methodologies. Total Financial Benefits of $774.3 Billion Identified in GAO’s 2011-2026 Duplication and Cost Savings Annual Reports Further steps are needed to fully address the matters and recommendations GAO identified from 2011 to 2026. Of the 610 open matters and recommendations, 182 (about 30 percent) have the potential for financial benefits. Legislation was introduced in the 118th or 119th Congress to address 30 (about 37 percent) of the 82 open matters. As of February 2026, legislation had not been enacted to fully address these matters, and they remain open. GAO estimates that fully addressing the remaining open matters and recommendations could yield financial benefits of one hundred billion dollars or more and improve governmental services, among other benefits. Examples of Open Topic Areas with Potential Financial Benefits Topic area and description (GAO report number linked) Mission Potential financial benefitsa (Source of estimate) Medicare Payments by Place of Service: Congress could realize additional financial benefits if it took steps to direct the Secretary of Health and Human Services to equalize payment rates between settings (e.g., physician offices and hospital outpatient departments) for all hospital outpatient departments, regardless of whether they are deemed on- or off-campus, for evaluation and management office visits and other services that the Secretary deems appropriate. (GAO-16-189) Health $156.9 billion over 10 years (Congressional Budget Office) Medicare Part B: Congress should consider eliminating the incentive to prescribe more drugs or more expensive drugs than necessary to treat Medicare Part B beneficiaries at hospitals that participate in the 340B Drug Pricing Program. (GAO-15-442) Health Tens of billions of dollars (Congressional Budget Office) Public-Safety Broadband Network: Congress should consider reauthorizing FirstNet—including different options for its placement—and ensure key statutory and contract responsibilities are addressed before current authorities sunset in 2027. (GAO-22-104915) Information Technology $15 billion over 15 yearsb (GAO analysis of the FirstNet Contract) Individual Retirement Accounts: Congress should consider revisiting the use of Individual Retirement Accounts (IRA) to accumulate large balances and consider ways to improve the equity and efficiency of the existing tax expenditure on IRAs. (GAO-15-16) General Government Ten billion dollars or more (Joint Committee on Taxation and the Department of the Treasury) Navy Shipbuilding: The Navy could achieve cost savings by improving its acquisition practices and ensuring that ships can be efficiently sustained. (GAO-20-2) Defense Billions of dollars (GAO analysis of Department of Defense data) Student Loan Income-Driven Repayment Plans: The Department of Education should obtain data to verify income information for borrowers reporting zero income on Income-Driven Repayment applications. (GAO-19-347) Training, Employment, and Education More than $2 billion over 10 years (Congressional Budget Office) Source: GAO. | GAO-26-108505 aThe potential financial benefits shown in this table represent estimates of amounts GAO or others believe could accrue if steps are taken to implement the actions described. The estimates are dependent on various factors, such as whether action is taken and how it is taken. Realized financial benefits may be less, depending on costs associated with implementing the action, unintended consequences, and the effect of controlling for other factors. The individual estimates in this table should be compared with caution, as they come from a variety of sources, which consider different time periods and use different data sources, assumptions, and methodologies. bIf FirstNet sunsets in 2027, it is unclear what will happen to the remaining $15 billion in scheduled annual payments, which FirstNet currently has authority to collect and reinvest. Why GAO Did This Study GAO is required to annually report on federal programs, agencies, offices, and initiatives—either within departments or government-wide—that have potentially duplicative goals or activities. As part of this work, GAO also identifies additional opportunities for greater efficiency and effectiveness that result in cost savings or enhanced revenue collection. This report discusses new opportunities for achieving billions of dollars in potential financial benefits and improving the efficiency and effectiveness of a wide range of federal programs. It also evaluates the status of prior matters for congressional consideration and recommendations for federal agencies related to the Duplication and Cost Savings body of work. In addition, this report provides examples of other, still open matters and recommendations where further implementation steps could yield significant financial and other benefits. For more information, contact Jessica Lucas-Judy at lucasjudyj@gao.gov or Cardell Johnson at JohnsonCD1@gao.gov.

What GAO Found GAO found that about 570,000 more students were eligible for Pell Grants after the Department of Education implemented the simplified Free Application for Federal Student Aid (FAFSA) for school year (SY) 2024–25 compared with SY 2023–24. In addition, about 1.9 million more students were eligible for the maximum Pell Grant award of $7,395 that year. The increases GAO found occurred even though fewer students completed the FAFSA for SY 2024–25. GAO previously reported that delays and barriers associated with the new FAFSA rollout contributed to fewer students submitting a FAFSA for SY 2024–25. FAFSA Applicants and Pell Grant Eligibility in School Year 2024–25 Compared with School Year 2023–24 Much of the overall increase in Pell Grant eligibility from SY 2023–24 to SY 2024–25 occurred for students in the household income ranges between $60,001 and $125,000, according to GAO’s analysis of Education data. Examining eligibility for the maximum Pell Grant award, GAO’s analysis suggests that the most substantial change was the increase in eligible students in the household income ranges between $40,001 and $80,000. This number more than doubled in SY 2024–25 compared with SY 2023–24. Overall, Pell Grant eligibility also increased among students with other family members in college. Sixty percent of these students were eligible for a Pell Grant in SY 2024–25, compared with 55 percent in SY 2023–24. In addition, 77 percent of Pell-eligible students with other family members in college were eligible for the maximum Pell in SY 2024–25, compared with 48 percent in SY 2023–24. However, GAO found that there may have been circumstances in which some of these students were negatively affected after FAFSA simplification. For example, a student in a family of four with another family member in college and a household income of $95,000 may have been eligible for a Pell Grant in SY 2023–24 but not in SY 2024–25. In addition, the vast majority (more than 90 percent) of students in vulnerable populations, such as those who were homeless or were in foster care, were eligible for a Pell Grant in SY 2024–25. Most of these Pell-eligible students were also eligible for the maximum Pell. Why GAO Did This Study The federal Pell Grant program is the largest source of federal grant aid supporting students’ access to higher education. Pell Grants are a type of need-based aid that help primarily undergraduate students from lower-income families pay for college expenses. Eligibility for Pell Grants is determined when students complete and submit the FAFSA. Congress passed the FUTURE Act in 2019 and the FAFSA Simplification Act in 2020 to make it easier for students to apply for federal aid. Education rolled out the simplified FAFSA in late 2023 for aid applications submitted for SY 2024–25. Education announced that accompanying changes to eligibility criteria and aid calculations were expected to expand Pell Grant access to more students. GAO was asked to examine how student eligibility for Pell Grants changed after FAFSA simplification. This report provides information on changes in Pell Grant eligibility overall and by a variety of student or family characteristics after FAFSA simplification. To conduct this work, GAO reviewed relevant federal laws and Education policies, procedures, and guidance to understand how changes to the FAFSA form and student aid formula could affect students’ eligibility for Pell Grants. GAO also analyzed aggregated federal financial aid data from Education on FAFSA completions and Pell Grant eligibility for SY 2023–24 (the last under the old formula) and SY 2024–25 (the first under the new formula). This analysis also examined Pell Grant eligibility by household income and assets, number of other family members in college, and race and ethnicity. GAO also interviewed Education officials and representatives of five organizations with expertise on student aid issues. For more information, contact Melissa Emrey-Arras at emreyarrasm@gao.gov.

What GAO Found The Black Lung Benefits Program provides benefits (income and medical benefits) to coal miners who are totally disabled due to black lung disease. These miners may also receive other benefits, such as state workers’ compensation payments, for their black lung disability. According to GAO’s analysis, in 2024, there were 7,709 miner beneficiaries. Ninety-three percent of these miners were age 62 or older, and 87 percent received only federal black lung benefits for their disability. They may also have been eligible for Social Security retirement benefits. For the 7 percent who were under age 62, GAO found that most received additional benefits for their black lung disability. However, nearly one-fourth received only federal black lung benefit payments, which averaged $13,400 annually. The Department of Labor (DOL) has taken some steps to address miners’ challenges with federal black lung benefits. For example, to address lengthy claims, it uses timeliness performance measures for claims examiners on parts of the claim process that it controls. According to GAO’s analysis of closed claims from 2013 to 2024, the median time for DOL to issue an initial decision was 0.7 years (see figure). Appealed claims took longer to close. Forty percent of approved claims were appealed. According to a DOL official, approved claims are generally appealed by responsible operators—the entities liable for claimants’ benefits, such as coal mine operators. Median Federal Black Lung Processing Time for Miner Claims, Jan. 2013-Aug. 2024 Miners in all six of GAO’s focus groups reported challenges with black lung-related medical benefits, with two groups specifically noting difficulty obtaining coverage from responsible operators. DOL does not monitor responsible operators’ provision of medical benefits. While DOL collects feedback from miners, it does not collect information on this topic. DOL officials said they regularly conduct surveys of miners and could add such a question to a survey. Without collecting information on and monitoring responsible operators’ provision of medical benefits, DOL risks not achieving the mission of the program. As a result, miners might not receive the coverage of black lung-related medical expenses to which they are entitled. Why GAO Did This Study DOL is responsible for administering the Black Lung Benefits Program, by reviewing claim applications, issuing initial claim decisions, and administering benefits. About 22,500 beneficiaries, including miners, survivors, and dependents, received over $153 million in benefits in fiscal year 2025. GAO was asked to review the federal and state benefits that miners and their families receive due to black lung disease. This report examines, among other things, (1) the benefits miners and their families receive for black lung disease and (2) the challenges miners and their families may have faced in obtaining federal black lung benefits and the steps DOL has taken to address these challenges. GAO analyzed DOL benefits data for calendar year (CY) 2024, which included state workers’ compensation benefits; Social Security Administration benefits data for February 2025; and DOL claims data for CY 2013–2024. GAO generated hypothetical benefits packages for miners. GAO conducted six focus groups with miners who had applied for federal black lung benefits in Kentucky, Pennsylvania, Virginia, and West Virginia. GAO interviewed miners, survivors, DOL officials, and black lung clinic representatives; and reviewed relevant federal laws, regulations, and agency documents. GAO assessed DOL’s monitoring of responsible operator medical benefits against congressional budget justifications and federal internal controls.

What GAO Found The Department of Energy (DOE) faces two challenges affecting Advanced Test Reactor (ATR) operations in the near term. First, the National Nuclear Security Administration’s (NNSA) Office of Naval Reactors (Naval Reactors) is finding it increasingly difficult to meet testing requirements due to the age of the ATR, according to Naval Reactors officials. Second, Idaho National Laboratory’s spent fuel management facility that stores ATR spent fuel is nearing capacity. However, while DOE is working to fund the facility reconfiguration, DOE has not yet completed its evaluation of its Idaho Operations Office’s plan to reconfigure the facility to store spent fuel beyond 2030 when the facility will reach capacity. If DOE continues to delay approval of a reconfiguration plan to enable continued storage of ATR spent fuel after 2030, it risks a suspension of ATR operations, which provides vital testing capability that supports the Navy’s nuclear-powered fleet of submarines and aircraft carriers. Apart from the fuel storage issue, between June 2019 to March 2022 DOE identified three project options—through its Thermal Test Reactor Capability (TTRC) project—to maintain, modify, or replace the ATR and ensure an enduring thermal test reactor capability to meet the Navy’s and other users’ requirements through the mid- 2080s. The options were to (1) maintain and repair the ATR through the mid-2080s, (2) modify the ATR to improve its performance, or (3) replace the ATR with a new test reactor. DOE’s cost estimates for these project options ranged from $4.9 billion to $19.8 billion. Department of Energy’s Advanced Test Reactor Complex and Interior View of the Idaho National Laboratory Spent Fuel Management Facility In December 2025, DOE Office of Nuclear Energy officials told GAO the agency had suspended the TTRC acquisition project. They said that the plan, for now, is to maintain the ATR and improve its reliability to ensure operations until at least the early 2050s. GAO found that this new approach, similar to but less expensive than the first of the project options it identified, would cost approximately $1.26 billion over 20 years. However, DOE officials noted uncertainties in their estimate that may lead to higher costs. For example, DOE’s estimate to replace heat exchangers in the early 2040’s is technically complex and its estimate is primarily based on engineering judgement rather than a detailed, bottom up, cost analysis. DOE officials said they would continue to refine their approach along with cost estimates to meet ATR user requirements. Why GAO Did This Study DOE’s Advanced Test Reactor started operating in 1967 at the Idaho National Laboratory. It is the only U.S. test reactor capable of meeting nuclear fuel and structural material testing requirements for the joint U.S. Navy and NNSA Naval Nuclear Propulsion Program, which supports the Navy’s nuclear-powered fleet of submarines and aircraft carriers. DOE and Naval Reactors identified an enduring mission need for a thermal test reactor capability through the mid-2080s, and began planning to address this need in 2019. Senate Report 118-188 to accompany S. 4638, a bill for the National Defense Authorization Act for Fiscal Year 2025, includes a provision for GAO to review DOE’s plans and estimated costs to continue operating or replace the ATR and report on any challenges associated with implementing these plans. This report examines (1) the status of ATR operations, (2) options DOE identified for ensuring an enduring thermal test reactor capability and associated costs, and (3) the status of DOE’s plan for doing so. GAO reviewed ATR and TTRC project documents, toured the ATR, and interviewed DOE and Naval Reactors officials as well as other users of the ATR.

What GAO Found Mariner students typically take training courses to begin or advance their careers, and many such courses are approved by the U.S. Coast Guard (USCG) to meet requirements for credentials to work on vessels. Institutions offering USCG-approved courses include one national and six state maritime academies, colleges and universities, and other training institutions such as ones affiliated with maritime unions. Of non-academy institutions, the Maritime Administration (MARAD) has designated 47 as part of the Centers of Excellence program for domestic maritime workforce training. The eligibility of training institutions for federal financial aid varies. For example, maritime academies are eligible for aid from MARAD and the Departments of Education and Veterans Affairs (VA). In contrast, most other training institutions do not have the approvals required for mariner students to use available aid. Of the 197 non-academy institutions that offered USCG-approved courses as of August 2025, GAO’s analysis found that less than 20 percent of them were approved to accept aid through the Departments of Education, VA, or Labor. Figure: Example of Mariner Career Pathway with Deck Roles MARAD has taken limited steps to help address challenges that mariner training institutions face in being able to accept federal financial aid. Survey respondents from 26 Center of Excellence institutions that offer mariner training said they face challenges such as navigating separate approval processes for Education, VA, and Labor. MARAD has identified strategies to address some of the challenges but has taken limited steps to implement them due to staff resource constraints. By leveraging existing resources, such as the U.S. Committee on the Marine Transportation System (CMTS), a federal interagency coordinating committee, MARAD could work with other agencies to help address challenges, such as sharing expertise from VA and Labor on aid approval processes. MARAD has shared information about its financial aid, and its strategies call for publicizing other agencies’ financial aid. However, MARAD has taken limited steps to implement these strategies. GAO’s review of MARAD websites found links to other agencies’ websites with little context on their financial aid, such as type of aid offered. Respondents from 11 of 26 surveyed institutions reported that MARAD had not communicated with them in the past 3 years on aid available to students, and respondents from another 11 institutions reported they did not know if MARAD had offered such communication. While MARAD has limited resources, additional targeted action to promote financial aid, such as using social media, could help MARAD reach more students. In addition, promoting available financial aid would better position MARAD to support its mission of growing the maritime workforce to promote national and economic security. Why GAO Did This Study The maritime industry relies on mariners to work on vessels carrying goods and passengers domestically and internationally. However, industry stakeholders have raised concerns about a mariner shortage. To work in the industry, mariners often take courses through a training institution. MARAD and the Departments of Education, VA, and Labor administer federal financial aid that students could use for mariner training. The National Defense Authorization Act for Fiscal Year 2024 contains a provision for GAO to review issues related to federal financial aid for mariner training. This report addresses: 1) use of aid available for mariner training through MARAD, Education, VA, and Labor; 2) challenges mariner training institutions face related to this aid and MARAD’s steps to address those challenges; and 3) MARAD’s communication about aid available for mariner training. GAO reviewed MARAD documents and analyzed data from federal agencies and selected training institutions on financial aid for mariner training for fiscal years 2024 and 2025. GAO interviewed officials from MARAD, Education, VA, Labor, USCG, and four maritime unions. GAO also obtained information from a selection of mariner training institutions, including through a survey of 47 institutions in the Centers of Excellence program; 46 institutions responded.

What GAO Found Since GAO's January 2024 report, U.S. Customs and Border Protection (CBP) continued to expand its public-private partnership programs—the Reimbursable Services Program (RSP) and the Donations Acceptance Program (DAP). The RSP ensures partners, such as port authorities or local municipalities that own or manage ports, reimburse CBP for providing services that exceed CBP's normal operations. For example, RSP partners pay overtime for CBP personnel that provide services at ports of entry outside regular business hours. The DAP enables partners to donate property or provide funding for ports of entry infrastructure improvements. GAO found that CBP selected an additional 241 RSP applications for partnerships from October 2023 through December 2025, bringing the total of RSP selections to 639 since fiscal year 2013. CBP and its partners executed 798 memorandums of understanding for these 639 RSP partnerships. The memorandums outline how agreements are to be implemented at one or more ports of entry. Most (82 percent) of the memorandums cover agreements at air ports of entry. RSP partners reimbursed CBP a total of $302.8 million for overtime services for calendar years 2014 through 2025, according to CBP data. Number of Applications U.S. Customs and Border Protection (CBP) Selected for Its Reimbursable Services Program (RSP), Fiscal Year 2013 Through December 2025 GAO previously reported that the number of requests for RSP services and the number of applications that CBP receives were increasing due to a post-COVID-19 rebound and CBP’s outreach, particularly to general aviation partners. Officials told GAO that CBP’s stakeholder outreach has included communicating application requirements and time frames and encouraging potential applicants to apply in advance of when they will need services. CBP also entered into 24 new donation acceptance partnerships from October 2023 through December 2025, bringing the total number of agreements to 70 since fiscal year 2015. Partners span a variety of sectors such as state and local governments, private companies, and airline companies. Correspondingly, donations served a variety of purposes such as expanding inspection facility infrastructure (e.g., adding inspection lanes and booths), providing biometric detection services, and providing luggage for canine training. As of December 2025, 49 of the 70 projects were at land ports of entry. CBP officials estimated that the total value of all donations received from September 2015 through December 2025 was $277.3 million. Why GAO Did This Study On a daily basis in fiscal year 2024, over 1,150,000 passengers and pedestrians and over 88,500 truck, rail, and sea containers carrying goods worth approximately $9.2 billion entered the United States through 328 U.S. land, sea, and air ports of entry, according to CBP. To help meet demand for CBP inspection services, since 2013, CBP has entered into public-private partnerships under the RSP and DAP. Congress asked GAO to review the agreements, along with the funds and donations that CBP has received under the RSP and DAP. This report is part of a body of work in response to a statute dating back to 2018. In this report, GAO updates key information from its January 2024 report by examining the status of CBP public-private partnership program agreements, including the purposes for which CBP used the funds and donations from these agreements in fiscal years 2024 and 2025. GAO collected and analyzed information on any new RSP agreements, DAP agreements, and memorandums of understanding for both programs for fiscal years 2024 and 2025. GAO also analyzed data on the use of the programs and interviewed CBP officials to identify any significant changes to how the programs are administered. For more information, contact Heather MacLeod at MacLeodH@gao.gov.

What GAO Found The Department of Energy’s (DOE) Office of Naval Reactors (Naval Reactors) is responsible for cleaning up contamination at four DOE-owned sites impacted by its operations: one each in Idaho and Pennsylvania, and two in New York. Cleanup involves decontamination and decommissioning of excess facilities—including naval nuclear propulsion prototypes—and remediation of contaminated soil. Estimated costs for these cleanup activities are reported as federal environmental liabilities. Demolition of the Submarine First Generation Westinghouse (S1W) Nuclear Propulsion Prototype Facility at the DOE Office of Naval Reactors Site in Idaho In 2019, Naval Reactors partnered with DOE’s Office of Environmental Management (EM) to conduct large-scale decontamination and decommissioning on its behalf. Naval Reactors estimated its environmental liabilities for the inventory of work planned for completion under the partnership would be $5.8 billion in 2025 dollars. EM estimates it can complete the work for approximately $1 billion—a potential $4.8 billion in cost savings if all planned work is completed. Naval Reactors officials attribute the majority of these potential cost savings to EM’s nationwide network of experienced contractors. Naval Reactors and EM initially established a target date of 2050 to complete all work under the partnership but recently accelerated the target date to 2035. Naval Reactors planning documents indicate potential funding shortfalls for EM work under this accelerated timeline, which could present challenges to completing all planned work by 2035. However, EM work completed to date indicates the partnership is on track to save billions, even if all planned work is not completed. Naval Reactors officials said the agency is prioritizing its remaining decontamination and decommissioning work to address its most contaminated assets first, thereby limiting exposure risk to the public and the environment. Why GAO Did This Study Since 2017, the federal government’s environmental liability has been on GAO’s High Risk List of programs and operations that are vulnerable to waste, fraud, abuse, and mismanagement, or are in need of transformation. In fiscal year 2025, Naval Reactors had an estimated $6.5 billion in environmental liabilities for cleanup of contaminated facilities and the environment at the four DOE-owned sites. Senate Report 118-188 includes a provision for GAO to evaluate Naval Reactors’ plans for cleanup of legacy or excess contaminated facilities. This report focuses on Naval Reactors’ cleanup at DOE-owned sites, including the impact on related environmental liabilities. GAO assessed documents related to Naval Reactors’ cleanup plans and cost estimates. GAO visited three of the four DOE-owned sites to better understand contamination and cleanup efforts at those locations. GAO also interviewed Naval Reactors headquarters officials responsible for developing and implementing the agency’s decontamination and decommissioning strategy, as well as officials at each of the sites visited. For more information, contact Nathan Anderson at andersonn@gao.gov.