FY 2019 Government Shutdown: Selected Agencies Could Improve Contingency Planning for Potential Shutdown Scenarios and Strengthen Some Internal Controls, Report to the Ranking Member Committee on Finance, U.S. Senate [open pdf - 4MB]
From the Document: "A lapse in appropriations resulted in the federal government partially shutting down from December 22, 2018, to January 25, 2019. GAO [Government Accountability Office] was asked to evaluate agency contingency plans and operations during the FY 2019 shutdown. This report assesses the extent to which selected agencies and selected components (1) had contingency plans that were consistent with applicable OMB [Office of Management and Budget] guidance, (2) planned for a potential prolonged shutdown and changed operations during the shutdown, and (3) had shutdown policies and procedures consistent with relevant internal control principles. GAO selected CBP [U.S. Customs and Border Protection], IRS [Internal Revenue Service], ITA [International Trade Administration], and USTR [U.S. Trade Representative] as agency components for review because they are under the jurisdiction of the Senate Committee on Finance and were affected by the FY 2019 shutdown. GAO reviewed OMB's guidance, agencies' contingency plans, and other documentation. GAO interviewed agency and component officials."
Government Accountability Office: https://www.gao.gov/