The purpose of this audit was to determine whether Federal Student Aid (FSA) was effectively implementing the Fostering Undergraduate Talent by Unlocking Resources for Education (FUTURE) Act and the Free Application for Federal Student Aid (FAFSA) Simplification Act's provisions pertaining to Federal taxpayer information (FTI) through the Student Aid and Borrower Eligibility Reform (SABER) initiative. The audit covered activities FSA conducted to implement the four FTI systems that FSA utilized, developed, or modified to adhere to the aspects of the FUTURE Act and FAFSA Simplification Act that primarily relate to FSA's ability to use and protect FTI received directly from the Internal Revenue Service (IRS). The FTI is then used to automatically populate a portion of applicants' FAFSAs. The audit covered December 19, 2019 (when the FUTURE Act was enacted) through May 31, 2023.