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Title page 1

Contents 3

Highlights 2

Letter 5

Background 7

Prior GAO Reports 10

Recent Executive Actions Related to the Federal Workforce 11

SEC Implemented Personnel Management Changes in Response to 2025 Executive Actions 11

SEC Reduced Its Workforce, Restricted Telework, and Implemented Other Personnel Management Changes 12

SEC Is Implementing Additional Changes in Response to Executive Actions, Including to Performance Management and Hiring 19

SEC Revised and Then Paused Its Leadership Development Program 20

SEC's 2024 Employee Survey Showed Improvement over Prior Years, but Employees GAO Interviewed Highlighted Concerns About Recent Changes 21

2024 Survey Results on Personnel Management Topics Showed Improvement 21

Employees GAO Interviewed Identified Positive Practices and Concerns About Recent Changes 22

SEC Has Taken Steps to Manage and Assess Workforce Reductions and Other Changes 25

Agency Comments 27

Appendix I: Objectives, Scope, and Methodology 29

Appendix II: Percentage of Staff Who Left SEC, Fiscal Years 2013-2025 36

Appendix III: Selected Responses from SEC's Federal Employee Viewpoint Surveys, 2022-2024 41

Appendix IV: Ratios of SEC Supervisors and Senior Officers, Fiscal Years 2013-2025 43

Appendix V: GAO Contact and Staff Acknowledgments 45

Tables 3

Table 1. Roles and Responsibilities of SEC's Mission-Critical Divisions and Offices 9

Table 2. SEC Staff Reductions in Mission-Critical Divisions and Offices, Fiscal Year 2025 14

Table 3. Number of Securities and Exchange Commission Employees Interviewed by GAO, by Supervisory Status and Mission-Critical Office or Division 32

Table 4. Definition of Quantifiers for Employee Interviews 34

Table 5. Mission-Critical Headquarters Staff Who Left SEC, Fiscal Years 2013-2025 37

Table 6. Mission-Critical Staff Who Left SEC from Regional Offices, Fiscal Years 2013-2025 38

Table 7. All Mission-Critical Staff Who Left SEC, Fiscal Years 2013-2025 39

Table 8. Ratio of Nonsupervisors to Supervisors in Mission-Critical Divisions and Offices at SEC, Fiscal Years 2013-2025 43

Table 9. Ratio of Nonsupervisors to Senior Officers in Mission-Critical Divisions and Offices at SEC, Fiscal Years 2013-2025 43

Table 10. Ratio of Supervisors to Senior Officers in Mission-Critical Divisions and Offices at SEC, Fiscal Years 2013-2025 44

Figures 4

Figure 1. Organizational Structure of the Securities and Exchange Commission, as of March 2026 8

Figure 2. SEC Employee Departures, Fiscal Year 2025 14

Figure 3. Average SEC Permanent Full-Time Equivalents, Fiscal Years 2005-2024 16

Figure 4. Selected Responses from the Securities and Exchange Commission's (SEC) Federal Employee Viewpoint Surveys, 2022-2024 41

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