That's about what I would expect from an organization named Government Accountability Office: hold the government accountable to its written guidelines (or at least report on how well it's doing at meeting them).

Yeah. I don't think the conclusion is necessarily wrong or that they shouldn't have investigated, but I also think the cost to the taxpayers might increase due to the underlying nuance. The report implies that the guidelines are correct, but doesn't really quantify the counterfactual.

Again, devil's advocate