What GAO Found The Department of Homeland Security (DHS) and Coast Guard leadership have made a case that the service needs transformation. Since 2019 GAO has reviewed four Coast Guard reform efforts and identified steps the service took to incorporate leading practices as well as gaps in key areas. For example, in prior reviews of Coast Guard sexual misconduct and modernization of mission planning and reserve component reform efforts, GAO found that the Coast Guard did not fully assess its workforce needs.