Introduction to DOGE

In the early weeks of the Trump administration, Elon Musk’s initiative known as the Department of Government Efficiency (DOGE) has embarked on an ambitious project aimed at reshaping the federal government’s financial operations. This initiative has primarily focused on auditing various government agencies, aiming to identify inefficiencies and combat fraud, waste, and abuse.

Concerns from Experienced Auditors

Despite DOGE’s claims of conducting thorough audits, two seasoned federal auditors have raised concerns regarding the legitimacy of its methods. Both auditors, who wish to remain anonymous due to restrictions on media communication, have highlighted several discrepancies in DOGE’s approach compared to standard auditing practices.

“Honestly, comparing real auditing to what DOGE is doing, there’s no comparison,” said one of the auditors expressing skepticism about the qualifications of the DOGE team.

Musk’s Initial Goals

During his 2024 presidential campaign, Donald Trump proposed the formation of a government efficiency task force, with Musk at the helm, pledging to conduct a comprehensive financial and performance audit of the entire federal government. Musk initially aimed to trim $2 trillion from the federal budget but later revised this figure to a more attainable $1 trillion.

Despite acknowledging that waste and fraud exist within government spending—estimated by a 2024 Government Accountability Office report to range from $233 billion to $521 billion—experts argue that even recovering these losses would fall short of fulfilling Musk’s budget-cutting goal.

The True Nature of Government Auditing

The federal auditors criticized DOGE for not adhering to the proper protocols established for effective auditing. According to them, legitimate audits should align with the Generally Accepted Government Auditing Standards (GAGAS), also known as Yellow Book audits, which are formulated by the U.S. Government Accountability Office. These audits involve five critical phases:

1. Planning: Defining the scope and objectives of the audit.
2. Evidence Gathering: Collecting relevant data, including financial records and agency documentation.
3. Evaluation: Assessing the gathered information against established policies.
4. Reporting: Documenting findings and providing recommendations based on the results.
5. Follow-Up: Ensuring that the agency implements the recommended changes.

The auditors assert that the DOGE initiative lacks this structured approach, undermining the integrity and effectiveness of its efforts to root out financial misconduct.