The U.S. Government Accountability Office on Friday said the Department of State should improve how it notifies Congress when it uses certain legal authorities to fund democracy programs in countries where U.S. law would otherwise bar assistance.

The report said State’s notices often did not provide information that Congress directed and did not clearly identify which program activities would use a democracy assistance exemption. GAO said fuller reporting would better support congressional oversight of assistance provided under these authorities.

Federal law includes notwithstanding authorities that let agencies fund activities otherwise restricted, according to GAO. Annual appropriations acts have required agencies to notify Congress if they intend to use such authorities in countries where U.S. funding is prohibited. The joint explanatory statements that accompanied the fiscal year 2023 and 2024 appropriations acts directed State to provide additional information in those notifications, GAO said.

GAO reviewed 37 State congressional notifications for fiscal years 2023 and 2024 funding and found that 36 did not cover one of three criteria set out in section 7015(c) of those acts or in their joint explanatory statements. GAO said State bureaus draft the notifications, but State’s guidance for bureaus does not address these three criteria. Because the criteria have changed over time, GAO said guidance that reflects the applicable requirements each year would help ensure Congress receives the information it requested.

GAO also reviewed 101 notifications that cited the democracy assistance notwithstanding authority for fiscal years 2021 through 2024 and found that most lacked a clear link showing which programs or activities would rely on the authority. GAO said State’s guidance does not direct bureaus to include such linkages.

The report noted that in July 2025 the Secretary of State announced that the U.S. Agency for International Development had ceased to implement foreign assistance. The department assumed certain former USAID functions, including some democracy programs, and will submit congressional notifications related to future democracy assistance. GAO said Congress included a joint explanatory statement with directions for information on notwithstanding authorities in fiscal year 2026 and may continue to do so.

GAO made two recommendations. It recommended that the Secretary of State ensure the Bureau of Legislative Affairs create guidance for congressional notifications that covers the reporting criteria for notwithstanding authorities. It also recommended that the guidance call for notifications to identify, if known, the specific programs and activities for which State plans to use a notwithstanding authority. Both recommendations are open.

State disagreed with GAO’s recommendations, according to the report. GAO said it maintains that the steps could help State provide more complete and useful information to Congress.