Official source comparison

Observed versions 235 & 236

The extracted text differs.

Reports News from the GAO Reports News from the GAO. https://www.gao.gov/rss/reports.xml Thu, 12 Nov 2026 10:54:26 -0500 GAO https://www.gao.gov/themes/custom/gao_uswds/img/gao-logo-rss.gif Reports News from the GAO https://www.gao.gov/rss/reports.xml Feed provided by GAO. Preparedness Grants: Improved Transparency and Communication Needed https://www.gao.gov/products/gao-27-109434 The Federal Emergency Management Agency (FEMA) preparedness grants help the nation potentially prevent acts of terrorism and other threats and prepare for events like the upcoming Summer Olympic Games in 2028. However, FEMA has not always been transparent in how it administers its grants. The Big Picture In the wake of the terrorist attacks on September 11, 2001, FEMA, within the Department of Homeland Security (DHS), implemented a suite of preparedness grants to address terrorist threats. FEMA has 13 preparedness grants totaling $2.9 billion for fiscal year 2026. The grants are designed to help nonfederal and non-governmental entities prevent, prepare for, and respond to terrorism and disasters, including mass shootings or incidents at transit systems or ports. FEMA also awards grants to prepare for special events, including the 2026 FIFA World Cup and the Summer Olympic Games in 2028. The grant funding helps communities build and sustain emergency management capabilities through training and exercises, purchasing equipment, improving planning and communication, and other activities to address national preparedness. In 2025, DHS terminated grants and paused funding, among other grant-related actions. For FEMA preparedness grants, these actions disrupted the awards cycle by delaying disbursements to recipients. In April 2025, a U.S. district court required FEMA to stop delaying disbursements while the case is ongoing. DHS also attached new conditions to grant awards, such as requirements for recipients to cooperate with federal immigration enforcement. A U.S. district court prohibited DHS from enforcing the 2025 immigration-related conditions, but DHS attached similar conditions to 2026 grant awards. As of November 2026, lawsuits about these conditions remain ongoing. What GAO’s Work Shows Our body of work highlights FEMA’s recurring challenges in administering its preparedness grant programs, some of which are consistent with experiences recipients faced in 2025. Specifically, we found that FEMA has not been transparent about how it evaluates certain preparedness grant applications, has not consistently communicated changes to National Priority Areas with stakeholders, and did not consistently provide key information about the methodology it used for its risk model for several preparedness grant programs. Transparency To submit suitable projects for FEMA’s preparedness grants, applicants need complete information on how applications will be assessed. In July 2023, we found that FEMA included in its 2021 funding notice for transit security grants a required description of the criteria it would use to assess applications. However, the agency did not accurately describe how it would score key aspects of project merit, such as risk reduction. We also found that FEMA did not consistently award grants to the highest scoring applications as outlined in its 2021 funding notice. Similarly, we reported in September 2025 that FEMA’s port security grants announcement did not follow federal requirements to describe all criteria used to evaluate applications and make award recommendations. FEMA also did not describe how it weighted various criteria to generate an overall project score used to allocate funds. We concluded that potential applicants may not have had sufficient information to make informed decisions about which security improvement projects were likely to score highly or best aligned with the evaluation criteria FEMA considered in making award recommendations. Additionally, FEMA risked affecting the objectivity, fairness, and transparency of the award process.   National Priority Areas Because national priorities and conditions for grant funding can change year to year, grant applicants may need additional details on those changes to ensure their projects effectively address changed priorities or conditions. However, when DHS established the National Priority Areas in 2020, FEMA did not communicate to stakeholders this addition to the grant application process prior to implementing it, as we reported in January 2024. Additionally, FEMA’s efforts to conduct outreach—including information bulletins, email notifications, and listening sessions—did not effectively solicit input from stakeholders, such as recipients’ barriers to implementing the change. Further, we found that DHS had not fully documented its rationale for changes to the National Priority Areas for several years. Grantees also said not having information about changes to the priorities negatively affected their ability to plan and meet National Priority Area requirements. We concluded FEMA could better address stakeholders’ challenges by conducting targeted communication and soliciting feedback.   Risk Scoring Methodologies The use of recognized scientific practices for developing risk models can help ensure grant applicants understand how their individual risk scores are calculated and how their jurisdiction compares to others. However, in September 2018 and again in July 2023, we found that FEMA did not fully use recognized scientific practices in maintaining its risk assessment model for two of its homeland security grants (2018) and its transit security grants (2023), which were used to determine applicant eligibility and funding. For example, risk models did not consistently include information that would enable users or reviewers to understand the underlying assumptions and justifications for the model, such as the size of the weights assigned to the model’s components or the reasoning behind changes from one year to the next. Additionally, the transit security risk model did not include cyber threats, which DHS identified as a relevant threat for transit security in fiscal year 2019. We concluded that adherence to scientific practices for risk models could help ensure grant allocation approaches that rely on the risk model are reasonable, high quality, and credible. Challenges and Opportunities Terrorism and other hazards pose a persistent threat, and recipients of FEMA’s preparedness grants use them to help build and sustain preparedness capabilities over time, such as replacing expired personal protective equipment. Lack of transparency and disruptions to funding cycles threaten FEMA’s ability to route finite funding to where it reduces the most risk, while ensuring no community falls below a baseline level of capability. Striking that balance also depends on information flowing both ways—FEMA needs sound data to allocate well, and recipients need clarity on how allocation decisions are made. FEMA can improve its grants administration by addressing our open recommendations to: fully describe the criteria used to assess applications, ensure its evaluation processes is consistent with FEMA’s goals for distributing funds, ensure relevant threats are captured in its risk models for certain grants, and incorporate lessons learned from prior challenges before taking any future grant actions. For more information, contact Chris Currie at CurrieC@gao.gov. Thu, 12 Nov 2026 07:11:04 -0500 /products/gao-27-109434 K-12 Education: Data Show That Less than Half of Students Were Ready for Kindergarten in Selected States https://www.gao.gov/products/gao-27-108796 What GAO Found In general, GAO’s review of 11 studies found that publicly funded preschool programs contribute to children’s readiness for kindergarten in literacy, math, or both. Specifically, 10 studies found positive associations between preschool programs and kindergarten literacy scores, and seven of the studies that assessed math scores also found positive associations with these scores. One study did not find evidence of an effect in either area. These studies also suggest that public preschool programs affect student demographic groups differently. For example, one study found that English learners benefitted more from a public preschool program in Virginia than non-English learners. It also found that children from lower-income families benefited more from attending the program than children from higher-income families. GAO’s analysis of kindergarten entry assessment (KEA) data from five selected states also found a link between preschool, certain demographic factors, and kindergarten readiness. School districts with higher enrollment in public or private preschool were associated with higher kindergarten readiness in three of five selected states, according to GAO’s regression analyses. In addition, higher-poverty school districts were associated with lower readiness in four states. More broadly, GAO’s analysis of the five selected states’ KEA data shows that less than half of students were ready for kindergarten in each of those states. Readiness rates varied by developmental area (such as language, social, or motor skills), school district urbanicity, and student demographics (see figure). Kindergarten Readiness by Student Demographics in Five Selected States Note: For more details, see figure 3 in GAO-27-108796. Why GAO Did This Study The early elementary school years are widely understood as critical to helping children create a strong foundation for future academic success—which in turn supports the nation’s economic strength, national security, and civic health. Kindergarten is the main entry point to public school, but not all children enter with the foundational skills that enable them to be ready to learn. While there is no common definition of readiness across states, kindergarten readiness generally refers to the skills and abilities needed to succeed in school. GAO was asked to review students’ kindergarten readiness. This report describes findings from relevant research about the topic. It also provides information on kindergarten readiness in five selected states. GAO reviewed 11 research studies in peer-reviewed journals that examined the link between U.S. students’ attendance in publicly funded preschools and kindergarten readiness. GAO selected these studies in part because they examined preschool attendance in the last 10 years (school year 2015–2016 or later). GAO also analyzed KEA data from five states: Connecticut, Florida, Kentucky, Maryland, and Ohio. GAO used the most recent data available (either school year 2023–2024 or 2024–2025) that were comparable with federal data used in GAO’s analysis. GAO selected these states because they had publicly available and reliable KEA data and reported requiring a statewide KEA that assessed literacy and math in school year 2023–2024. This report follows one GAO issued in 2024 on how states assess kindergarten readiness (GAO-24-106552). For more information, contact Jacqueline M. Nowicki at NowickiJ@gao.gov. Thu, 12 Nov 2026 07:18:17 -0500 /products/gao-27-108796 IRS Taxpayer Services: Challenges in Measuring the Benefits of Customer Service Investments https://www.gao.gov/products/gao-27-108701 What GAO Found The Internal Revenue Service (IRS) invests in services to help taxpayers meet their tax obligations, such as in preparing and filing tax returns. IRS provides services through its website, telephone assistance, correspondence, and in-person assistance centers. Taxpayer services offer potential benefits, such as increasing tax compliance and reducing taxpayer burden that, if measured, could help inform investment decisions (see figure). Measuring benefits is difficult because of challenges with having sufficient skilled staff and funds to develop data and methodologies for long-term measurement, among others. Potential Benefits to Consider in Making Taxpayer Services Investment Decision

Reports News from the GAO Reports News from the GAO. https://www.gao.gov/rss/reports.xml Thu, 12 Nov 2026 10:41:50 -0500 GAO https://www.gao.gov/themes/custom/gao_uswds/img/gao-logo-rss.gif Reports News from the GAO https://www.gao.gov/rss/reports.xml Feed provided by GAO. Preparedness Grants: Improved Transparency and Communication Needed https://www.gao.gov/products/gao-27-109434 The Federal Emergency Management Agency (FEMA) preparedness grants help the nation potentially prevent acts of terrorism and other threats and prepare for events like the upcoming Summer Olympic Games in 2028. However, FEMA has not always been transparent in how it administers its grants. The Big Picture In the wake of the terrorist attacks on September 11, 2001, FEMA, within the Department of Homeland Security (DHS), implemented a suite of preparedness grants to address terrorist threats. FEMA has 13 preparedness grants totaling $2.9 billion for fiscal year 2026. The grants are designed to help nonfederal and non-governmental entities prevent, prepare for, and respond to terrorism and disasters, including mass shootings or incidents at transit systems or ports. FEMA also awards grants to prepare for special events, including the 2026 FIFA World Cup and the Summer Olympic Games in 2028. The grant funding helps communities build and sustain emergency management capabilities through training and exercises, purchasing equipment, improving planning and communication, and other activities to address national preparedness. In 2025, DHS terminated grants and paused funding, among other grant-related actions. For FEMA preparedness grants, these actions disrupted the awards cycle by delaying disbursements to recipients. In April 2025, a U.S. district court required FEMA to stop delaying disbursements while the case is ongoing. DHS also attached new conditions to grant awards, such as requirements for recipients to cooperate with federal immigration enforcement. A U.S. district court prohibited DHS from enforcing the 2025 immigration-related conditions, but DHS attached similar conditions to 2026 grant awards. As of November 2026, lawsuits about these conditions remain ongoing. What GAO’s Work Shows Our body of work highlights FEMA’s recurring challenges in administering its preparedness grant programs, some of which are consistent with experiences recipients faced in 2025. Specifically, we found that FEMA has not been transparent about how it evaluates certain preparedness grant applications, has not consistently communicated changes to National Priority Areas with stakeholders, and did not consistently provide key information about the methodology it used for its risk model for several preparedness grant programs. Transparency To submit suitable projects for FEMA’s preparedness grants, applicants need complete information on how applications will be assessed. In July 2023, we found that FEMA included in its 2021 funding notice for transit security grants a required description of the criteria it would use to assess applications. However, the agency did not accurately describe how it would score key aspects of project merit, such as risk reduction. We also found that FEMA did not consistently award grants to the highest scoring applications as outlined in its 2021 funding notice. Similarly, we reported in September 2025 that FEMA’s port security grants announcement did not follow federal requirements to describe all criteria used to evaluate applications and make award recommendations. FEMA also did not describe how it weighted various criteria to generate an overall project score used to allocate funds. We concluded that potential applicants may not have had sufficient information to make informed decisions about which security improvement projects were likely to score highly or best aligned with the evaluation criteria FEMA considered in making award recommendations. Additionally, FEMA risked affecting the objectivity, fairness, and transparency of the award process.   National Priority Areas Because national priorities and conditions for grant funding can change year to year, grant applicants may need additional details on those changes to ensure their projects effectively address changed priorities or conditions. However, when DHS established the National Priority Areas in 2020, FEMA did not communicate to stakeholders this addition to the grant application process prior to implementing it, as we reported in January 2024. Additionally, FEMA’s efforts to conduct outreach—including information bulletins, email notifications, and listening sessions—did not effectively solicit input from stakeholders, such as recipients’ barriers to implementing the change. Further, we found that DHS had not fully documented its rationale for changes to the National Priority Areas for several years. Grantees also said not having information about changes to the priorities negatively affected their ability to plan and meet National Priority Area requirements. We concluded FEMA could better address stakeholders’ challenges by conducting targeted communication and soliciting feedback.   Risk Scoring Methodologies The use of recognized scientific practices for developing risk models can help ensure grant applicants understand how their individual risk scores are calculated and how their jurisdiction compares to others. However, in September 2018 and again in July 2023, we found that FEMA did not fully use recognized scientific practices in maintaining its risk assessment model for two of its homeland security grants (2018) and its transit security grants (2023), which were used to determine applicant eligibility and funding. For example, risk models did not consistently include information that would enable users or reviewers to understand the underlying assumptions and justifications for the model, such as the size of the weights assigned to the model’s components or the reasoning behind changes from one year to the next. Additionally, the transit security risk model did not include cyber threats, which DHS identified as a relevant threat for transit security in fiscal year 2019. We concluded that adherence to scientific practices for risk models could help ensure grant allocation approaches that rely on the risk model are reasonable, high quality, and credible. Challenges and Opportunities Terrorism and other hazards pose a persistent threat, and recipients of FEMA’s preparedness grants use them to help build and sustain preparedness capabilities over time, such as replacing expired personal protective equipment. Lack of transparency and disruptions to funding cycles threaten FEMA’s ability to route finite funding to where it reduces the most risk, while ensuring no community falls below a baseline level of capability. Striking that balance also depends on information flowing both ways—FEMA needs sound data to allocate well, and recipients need clarity on how allocation decisions are made. FEMA can improve its grants administration by addressing our open recommendations to: fully describe the criteria used to assess applications, ensure its evaluation processes is consistent with FEMA’s goals for distributing funds, ensure relevant threats are captured in its risk models for certain grants, and incorporate lessons learned from prior challenges before taking any future grant actions. For more information, contact Chris Currie at CurrieC@gao.gov. Thu, 12 Nov 2026 07:11:04 -0500 /products/gao-27-109434 K-12 Education: Data Show That Less than Half of Students Were Ready for Kindergarten in Selected States https://www.gao.gov/products/gao-27-108796 What GAO Found In general, GAO’s review of 11 studies found that publicly funded preschool programs contribute to children’s readiness for kindergarten in literacy, math, or both. Specifically, 10 studies found positive associations between preschool programs and kindergarten literacy scores, and seven of the studies that assessed math scores also found positive associations with these scores. One study did not find evidence of an effect in either area. These studies also suggest that public preschool programs affect student demographic groups differently. For example, one study found that English learners benefitted more from a public preschool program in Virginia than non-English learners. It also found that children from lower-income families benefited more from attending the program than children from higher-income families. GAO’s analysis of kindergarten entry assessment (KEA) data from five selected states also found a link between preschool, certain demographic factors, and kindergarten readiness. School districts with higher enrollment in public or private preschool were associated with higher kindergarten readiness in three of five selected states, according to GAO’s regression analyses. In addition, higher-poverty school districts were associated with lower readiness in four states. More broadly, GAO’s analysis of the five selected states’ KEA data shows that less than half of students were ready for kindergarten in each of those states. Readiness rates varied by developmental area (such as language, social, or motor skills), school district urbanicity, and student demographics (see figure). Kindergarten Readiness by Student Demographics in Five Selected States Note: For more details, see figure 3 in GAO-27-108796. Why GAO Did This Study The early elementary school years are widely understood as critical to helping children create a strong foundation for future academic success—which in turn supports the nation’s economic strength, national security, and civic health. Kindergarten is the main entry point to public school, but not all children enter with the foundational skills that enable them to be ready to learn. While there is no common definition of readiness across states, kindergarten readiness generally refers to the skills and abilities needed to succeed in school. GAO was asked to review students’ kindergarten readiness. This report describes findings from relevant research about the topic. It also provides information on kindergarten readiness in five selected states. GAO reviewed 11 research studies in peer-reviewed journals that examined the link between U.S. students’ attendance in publicly funded preschools and kindergarten readiness. GAO selected these studies in part because they examined preschool attendance in the last 10 years (school year 2015–2016 or later). GAO also analyzed KEA data from five states: Connecticut, Florida, Kentucky, Maryland, and Ohio. GAO used the most recent data available (either school year 2023–2024 or 2024–2025) that were comparable with federal data used in GAO’s analysis. GAO selected these states because they had publicly available and reliable KEA data and reported requiring a statewide KEA that assessed literacy and math in school year 2023–2024. This report follows one GAO issued in 2024 on how states assess kindergarten readiness (GAO-24-106552). For more information, contact Jacqueline M. Nowicki at NowickiJ@gao.gov. Thu, 12 Nov 2026 07:18:17 -0500 /products/gao-27-108796 IRS Taxpayer Services: Challenges in Measuring the Benefits of Customer Service Investments https://www.gao.gov/products/gao-27-108701 What GAO Found The Internal Revenue Service (IRS) invests in services to help taxpayers meet their tax obligations, such as in preparing and filing tax returns. IRS provides services through its website, telephone assistance, correspondence, and in-person assistance centers. Taxpayer services offer potential benefits, such as increasing tax compliance and reducing taxpayer burden that, if measured, could help inform investment decisions (see figure). Measuring benefits is difficult because of challenges with having sufficient skilled staff and funds to develop data and methodologies for long-term measurement, among others. Potential Benefits to Consider in Making Taxpayer Services Investment Decision

Preview limited to 12,000 characters per version. Native snapshots remain available in the source history.