GAO-26-109215: Actions Needed to Help Ensure Effective Use of Billions in Funding for Modernization Efforts is a federal oversight and accountability framework that evaluates the U.S. Coast Guard's Force Design 2028 modernization strategy, focusing on strengthening agency infrastructure by identifying systemic gaps in human capital evaluation, workforce planning, and performance monitoring. By establishing rigorous accountability requirements and clear outcome metrics across organization, people, technology, and acquisition streams, the report aligns massive statutory investments with mission readiness to guarantee that multi-billion dollar funding allocations translate directly into a highly agile, secure, and operationally effective maritime defense force.