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Federal energy spending transparency is at risk as the Department of Energy (DOE) continues to miss critical reporting requirements, according to a new report by the Government Accountability Office (GAO). The DOE has failed to provide Congress with complete and consistent forward-looking energy program reports, raising concerns about how nearly $50 billion in annual funding is planned and aligned with national priorities.

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Under federal law, the DOE is required to annually submit a future-years energy program (FYEP) that outlines estimated expenditures and proposed appropriations for the current and next four fiscal years. Although this mandate has been in place since 2011, the department only began reporting partial FYEP data in its 2023 budget justification, and still has not delivered a department-wide FYEP. The most recent budget justification for fiscal year 2026, released in May 2025, omitted all forward-looking elements entirely.

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In addition to inconsistent reporting across fiscal years and departmental offices, the DOE lacks key strategic tools that could enable better planning. The agency has not finalized a strategic plan or implemented a structured budgeting process known as PPBE—Planning, Programming, Budgeting, and Execution. Without these frameworks, DOE is less equipped to ensure that its budget projections support the current administration’s energy goals and congressional expectations.

The GAO issued three recommendations urging the department to fully comply with the legal reporting requirements, establish a long-term strategic plan to guide future-year projections, and adopt a formal PPBE process to structure budget development. As of publication, DOE has neither agreed nor disagreed with the recommendations, and GAO has marked all three items as open pending future action.

Article by multiple contributors, based upon information from a press release by the U.S. Government Accountability Office


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