It found more than 57,000 veterans have been waiting up to three months for a medical appointment.
The audit found said a 14-day target for appointment wait times was "not attainable."
Staff at 90 sites changed desired appointment dates entered by veterans, according to the audit.
13-percent of staff interviewed said they had been instructed by supervisors, or others, to change the 'desired appointment date' in order to meet performance goals.
New patient primary care longest average wait time
-- VA Texas Valley Coastal Bend HCS, Harlingen, Texas: 85 days
New patient specialist care average wait time
--- VA Texas Valley Coastal Bend HCS, Harlingen, Texas: 145 days
--- El Paso, Texas: 90 days
New patient mental health care average wait time
--- Amarillo, Texas: 61 days
--- El Paso, Texas: 60 days
--- VA Texas Valley Coastal Bend HCS, Harlingen, Texas: 55 days
--- Dallas, Texas: 50 days
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