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The security of the U.S. commercial aviation system has been a long- standing concern. Over the years, numerous initiatives have been implemented to strengthen aviation security. However, as we and others have documented in numerous reports and studies, weaknesses continue to exist. It was due in part to these weakness... | Securing commercial aviation is a daunting task--with hundreds of airports and thousands of flights daily carrying millions of passengers and pieces of baggage. In an effort to strengthen the security of commercial aviation, the Transportation Security Administration (TSA) was created and charged with making numerous e... |
VHA operates one of the nation’s largest health care systems, including 173 hospitals and over 400 outpatient clinics nationwide; VHA had about 45,700 hospital beds nationwide in fiscal year 1996. VHA hospitals also purchase health care from other public and private providers under certain conditions, such as during me... | Pursuant to a congressional request, GAO reviewed whether the Veterans Health Administration (VHA) could serve veterans in Chicago, Illinois, with three hospitals, focusing on: (1) the extent of the resources that could be redirected to improve patient care; and (2) the potential impact of one hospital closure on VHA's... |
Performance measures can be used to facilitate decision making and improve performance and accountability through the collection, analysis, and reporting of relevant data. The purpose of measuring performance is to monitor the status of measured activities and facilitate improvement in those activities by applying corr... | Information security is a critical consideration for federal agencies, which depend on information systems to carry out their missions. Increases in reports of security incidents demonstrate the urgency of adequately protecting the federal government's data and information systems. Agencies are required to report to th... |
Amtrak was created by the Rail Passenger Service Act of 1970 to operate and revitalize intercity passenger rail service. Prior to its creation, intercity passenger rail service was provided by private railroads, which had continually lost money, especially after World War II. The Congress gave Amtrak specific goals, in... | GAO discussed Amtrak and the future of intercity passenger rail in the United States, focusing on: (1) Amtrak's financial condition and progress toward operating self-sufficiency; (2) Amtrak's need for, and use of, capital funds; and (3) factors that will play a role in Amtrak's future viability. GAO noted that: (1) Am... |
The vast majority of postmasters were paid under the Service’s EAS, which has 26 pay grades and covers essentially all supervisory and management employees. Postmasters were in grades 11, 13, 14, 15, 18, 20, 21, 22, 24, and 26. The few remaining postmasters were covered by the Postal Career Executive Service pay schedu... | The Postal Reorganization Act of 1970 requires the Postal Service to pay wages comparable to those of the private sector. It also requires the Service to provide adequate and reasonable pay differences between clerks and carriers and their supervisors, such as postmasters, although the act does not specify what constit... |
The number of tax-related identity theft incidents (primarily refund or employment fraud attempts) identified by IRS has grown: 51,702 incidents in 2008, 169,087 incidents in 2009, and 248,357 incidents in 2010. Refund fraud can stem from identity theft when an identity thief uses a legitimate taxpayer’s name and Socia... | Identity theft is a serious and growing problem in the United States. Taxpayers are harmed when identity thieves file fraudulent tax documents using stolen names and Social Security numbers. In 2010 alone, the Internal Revenue Service (IRS) identified over 245,000 identity theft incidents that affected the tax system. ... |
During the past 30 years, the federal government has taken significant steps to strengthen the screening of passengers flying on U.S. commercial aircraft. With the increased number of aircraft hijackings that occurred during the late 1960s and early 1970s, the government directed that all passengers and their carry-on ... | The security of U.S. commercial aviation is a long-standing concern, and substantial efforts have been undertaken to strengthen it. One of these efforts is the development of a new Computer-Assisted Passenger Prescreening System (CAPPS II) to identify passengers requiring additional security attention. The development ... |
Since Congress established the Highway Trust Fund in 1956 to fund the construction of the Interstate Highway System, the federal government has financed transportation projects primarily with revenues collected through federal fuel taxes. These taxes were established to make the federal-aid highway program self-financi... | Federal funding to build and maintain the nation's highways and bridges comes primarily from highway users through federal fuel taxes. These revenues have eroded due to improvements in vehicle fuel efficiency and other factors contributing to shortfalls in the Highway Trust Fund. Experts have proposed alternative means... |
DOD space systems support and provide a wide range of capabilities to a large number of users, including the military services, the intelligence community, civil agencies, and others. These capabilities include positioning, navigation, and timing; meteorology; missile warning; and secure communications, among others. S... | DOD's space systems provide critical capabilities that support military and other government operations and can take a long time to develop, produce, and launch. These systems can also be expensive to acquire and field, amounting to billions of dollars each year. Given the time and resource demands of DOD's space syste... |
Close air support is an air action by either fixed and rotary wing aircraft against hostile targets which are near friendly forces and which require detailed integration of each air mission with the fire and maneuver of those forces. Several different types of aircraft are assigned the close air support mission; exampl... | Recent operations in Afghanistan demonstrated the dangers of providing air support close to troops on the ground. Such close air support requires timely, well-practiced procedures and communication between ground and air elements. While most close air support operations in Afghanistan were successful, "friendly fire" i... |
The loan program provides communities and states with a way of leveraging their CDBG awards to obtain additional resources for financing larger community revitalization projects without waiting for the actual CDBG award. The loans can have repayment terms of up to 20 years. In the loan program, as in the CDBG program, ... | Pursuant to a congressional request, GAO examined how changes to the Department of Housing and Urban Development's (HUD) Economic Development Loan Fund have affected the program, focusing on: (1) the extent to which communities are using the loan fund; (2) factors affecting communities' willingness to use the fund; (3)... |
FOIA establishes a legal right of access to government information on the basis of the principles of openness and accountability in government. Before its enactment in 1966, an individual seeking access to federal records faced the burden of establishing a “need to know” before being granted the right to examine a fede... | FOIA requires federal agencies to provide the public with access to government information. In fiscal year 2013, DHS and its component agencies reported processing more than 200,000 FOIA requests, the most of any federal agency. At the end of fiscal year 2013, about half of all reported backlogged federal FOIA requests... |
Under the Veterans’ Health Care Amendments of 1979 (P.L. 96-22), the Congress authorized a temporary program of readjustment counseling services for Vietnam era veterans who served from August 5, 1964, to May 7, 1975, to assist them in the transition to postwar civilian life. At that time it was recognized that a veter... | Pursuant to a congressional request, GAO reviewed the Department of Veterans Affairs' (VA) Vet Center program, focusing on: (1) the individuals served and the services provided; and (2) VA methodology for determining whether Vet Center services are appropriate and effective. GAO found that: (1) vet centers help certain... |
I would now like to focus on agencies’ efforts to address select IPIA reporting requirements during the first 3 years of IPIA implementation, fiscal years 2004 through 2006. Generally, agencies must perform four key steps to address the improper payments reporting requirements— (1) perform a risk assessment, (2) estima... | The federal government is accountable for how its agencies and grantees spend hundreds of billions of taxpayer dollars and is responsible for safeguarding those funds against improper payments as well as for recouping those funds when improper payments occur. The Congress enacted the Improper Payments Information Act o... |
At its core, the FMS program is an acquisition process through which the U.S. government procures military equipment, training, and other services on behalf of foreign governments. Under the FMS program, foreign governments pay the U.S. government to administer the acquisition of defense articles and services on their ... | The U.S. government procures billions of dollars in goods and services each year on behalf of foreign governments through the FMS program. Multiple federal agencies are involved in the FMS program; however, DOD manages the procurement process. The FMS program is a key component of national security and foreign policy. ... |
The DRC is a vast, mineral-rich nation with an estimated population of about 75 million people and an area that is roughly one-quarter the size of the United States, according to the UN. Figure 1 shows the DRC’s provinces and adjoining countries. Since its independence in 1960, the DRC has undergone political upheaval,... | Armed groups in eastern DRC continue to profit from the exploitation of minerals, according to the United Nations. Congress included a provision in the 2010 Dodd-Frank Wall Street Reform and Consumer Protection Act that, among other things, required SEC to promulgate regulations regarding the use of conflict minerals f... |
In 2000, mass transit systems provided over 9 billion passenger trips and employed about 350,000 people. The nation’s transit systems include all multiple-occupancy-vehicle services designed to transport customers on local and regional routes, such as bus, trolley bus, commuter rail, vanpool, ferry boat, and light rail... | Over a year has passed since the terrorist attacks of September 11, 2001, realigned national priorities. Although most of the early attention following the attacks focused on airport security, emphasis on the other modes of transportation has since grown. Addressing transit safety and security concerns is complicated b... |
FMS is the government’s financial manager, central disburser, and collections agency as well as its accountant and reporter of financial information. For fiscal year 1997, FMS reported processing over 850 million disbursements totaling over $1 trillion for a wide variety of expenses, including Social Security and veter... | Pursuant to a legislative requirement, GAO reviewed the effectiveness of general computer controls over key financial systems used by the Financial Management Service (FMS). GAO noted that: (1) general computer control weaknesses at FMS and its contractor data centers place the data maintained in its financial systems ... |
The Department of Defense (DOD) operates a worldwide logistics system to buy, store, and distribute inventory items. Through this system, DOD manages 4.3 million types of consumable items (e.g., food, clothing, and hardware), of which about 4 million are managed by DLA. Traditionally, DLA buys consumable items in large... | Pursuant to a congressional request, GAO reviewed the Defense Logistics Agency's (DLA) schedule for implementing best commercial practices for inventory management, focusing on whether the schedule: (1) described the extent to which the initiatives cover each supply category; (2) established key performance indicators ... |
The ATC system is composed of an array of largely ground-based subsystems, including radars; automated data-processing, navigation, and communications equipment; and ATC facilities. These subsystems work together to support all phases of flight for aircraft operating in U.S. airspace. The ATC system also includes the F... | The Federal Aviation Administration's (FAA) effort to modernize the nation's air traffic control (ATC) system has been listed by GAO as a high risk program for more than a decade now, due to systemic management and acquisition problems. Two relatively new organizations housed within FAA--the Air Traffic Organization (A... |
Commercial vehicles and loads are generally of a size and weight that allows them to freely travel on our nation’s highways; however, some are too large or too heavy (or both) to operate on a highway without posing a safety risk or potentially damaging highway infrastructure. A vehicle and load is considered oversized ... | In May 2013, a truck carrying an oversize load crashed into an interstate bridge in Washington state causing it to collapse. This crash raised issues about oversize vehicles and public safety. DOT develops regulations on vehicle size and weight, and states enforce these standards with some oversight from DOT. States al... |
Some context for my remarks is appropriate. The threat of terrorism was significant throughout the 1990s; a plot to destroy 12 U.S. airliners was discovered and thwarted in 1995, for instance. Yet the task of providing security to the nation’s aviation system is unquestionably daunting, and we must reluctantly acknowle... | A safe and secure civil aviation system is critical to the nation's security, physical infrastructure, and economy. Billions of dollars and myriad programs and policies have been devoted to achieving such a system. Although it is not fully known at this time what actually occurred or what all the weaknesses in the nati... |
The Bureau launched the CQR program on June 30, 2001, as the last in a series of quality assurance initiatives aimed at improving the accuracy of 2000 Census data (see fig. 1). Specifically, the CQR program provided a mechanism for state, local, and tribal governments to have the Bureau correct errors in certain types ... | The U.S. Census Bureau (Bureau) conducted the Count Question Resolution (CQR) program to correct errors in the count of housing units as well as dormitories and other group living facilities known as group quarters. GAO was asked to assess whether CQR was consistently implemented across the country, paying particular a... |
Federal laws require both state and federal entities to protect the Medicaid program from fraud, waste, and abuse. States have primary responsibility for reducing, identifying, and recovering improper payments. Federal entities typically provide oversight, guidance, and program and law enforcement support. States’ prog... | GAO has reported that Medicaid remains a high-risk program, partly due to concerns about improper payments. Screening of providers is important to help prevent improper payments. Under managed care, states contract with plans to provide services to beneficiaries. GAO was asked to examine the screening of managed care p... |
To remain viable in today’s demanding environment, public and private sector organizations alike must improve their performance while holding the line on costs. This is nowhere more apparent than among federal agencies, where pressure is mounting for a government that works better, costs less, and employs a smaller and... | Pursuant to a congressional request, GAO sponsored a symposium on transforming the civil service. GAO noted that: (1) the symposium brought together leading private and public sector employers and former federal officials to discuss new human resource management approaches; (2) there were eight overlapping personnel ma... |
FPS and GSA share responsibility for protecting federal facilities. FPS is primarily responsible for protecting federal employees and visitors in federal facilities held or leased by GSA. Specifically, FPS’s law enforcement and protective security services authority include: (1) protecting federal employees and visitor... | GAO designated federal real-property management as a high-risk area in part because of physical security challenges at federal facilities. FPS and GSA have joint responsibility for protecting federal facilities held or leased by GSA. FPS has primary responsibility for the security and protection of buildings and their ... |
VA operates one of the world’s largest health care systems, spending about $21 billion a year to provide approximately 3.8 million veterans health care through 163 VA hospitals and over 800 outpatient clinics nationwide. DOD spends about $19 billion on health care for over 5.8 million beneficiaries, including active du... | The Department of Veterans Affairs (VA) spent $500 million and the Department of Defense (DOD) spent $240 million for medical and surgical supplies in fiscal year 2001. Since the 1980s, To achieve greater efficiencies through improved acquisition processes and increased sharing of medical resources, VA and DOD signed a... |
Securitization is a process by which similar debt instruments—such as loans, leases, or receivables—are aggregated into pools, and interest- bearing securities backed by such pools are then sold to investors. These ABSs provide a source of liquidity for consumers and small businesses because financial institutions can ... | The Term Asset-Backed Securities Loan Facility (TALF) was created by the Board of Governors of the Federal Reserve System (Federal Reserve) to help meet consumer and small business credit needs by supporting issuance of asset-backed securities (ABS) and commercial mortgage-backed securities (CMBS). This report assesses... |
Regional jets (RJ) carry fewer passengers than mainline jets but generally travel at similar speeds, cruise at similar altitudes, and require runways of about the same length as mainline jets. The most common RJ models in service today are 50-passenger aircraft—the Bombardier CRJ100 and CRJ200 and the Embraer ERJ-145. ... | The increasing numbers of regional jets (RJ) in operation have provided U.S. air carriers with opportunities to serve new and existing markets. With predominantly 50-seat aircraft, the carriers have initiated service to many large and medium-large communities but have provided less service to smaller communities. Servi... |
Natural disasters and infectious disease outbreaks, such as hurricanes Katrina and Sandy and the 2009 H1N1 influenza pandemic, have raised concerns about the ability of health care systems to “surge”—that is, to have the staff, resources, and equipment in place to adequately care for increased numbers of injured or ill... | HHS provides funding to state, local, and territorial entities to help them prepare for and respond to public health emergencies, such as influenza pandemics and other threats. However, states have reported not having sufficient personnel to assist in public health emergencies. The Pandemic and All-Hazards Preparedness... |
VA operates one of the largest direct health-care delivery systems in the United States. As well, VA is one of the largest federal property-holding agencies, with 35,352 acres of land, 5,873 buildings, and over 149 million square feet of medical facilities and administrative space. VA provides health care to veterans i... | The VA operates one of the nation’s largest health care delivery systems. Charged with addressing the issues of increasing medical demands and aging medical facilities, VA currently manages the construction of 50 major medical-facility projects, each costing at least $10 million, some in the hundreds of millions of dol... |
During the 1980s and 1990s, the composition of the U.S. workforce, as documented in demographic statistics, became increasingly diverse. In 1987, a landmark report entitled Workforce 2000, written by researchers with the Hudson Institute for the Department of Labor, described the increasing diversity of the American wo... | A high-performance organization relies on a dynamic workforce with the requisite talents, multidisciplinary knowledge, and up-to-date skills to ensure that it is equipped to accomplish its mission and achieve its goals. Such organizations typically (1) foster a work environment in which people are enabled and motivated... |
FAA is responsible for ensuring safe, orderly, and efficient air travel in the national airspace system. NWS supports FAA by providing aviation-related forecasts and warnings at air traffic facilities across the country. Among other support and services, NWS provides four meteorologists at each of FAA’s 21 en route cen... | The National Weather Service (NWS), an agency under the Department of Commerce's National Oceanic and Atmospheric Administration (NOAA), provides staff on-site at each of the Federal Aviation Administration's (FAA) en route centers--the facilities that control high-altitude flight outside the airport tower and terminal... |
The purpose of the Endangered Species Act of 1973 is to conserve threatened and endangered species, and the ecosystems upon which they depend. The act defines conservation as the recovery of threatened and endangered species so that they no longer need the protective measures afforded by the act. An endangered species ... | The U.S. Fish and Wildlife Service and the National Marine Fisheries Service (the services) are responsible for administration and implementation of the Endangered Species Act of 1973. The act generally requires the services to develop recovery plans for endangered and threatened species--species facing extinction or l... |
In January 2004, following the Space Shuttle Columbia disaster in 2003, the President announced a new exploration policy entitled A Renewed Spirit of Discovery: The President’s Vision for U.S. Space Exploration. The President’s vision calls for retiring the Space Shuttle upon completion of the International Space Stati... | The Space Shuttle Program is currently supported by over 1,500 active suppliers, some of whom are the only known or certified source of a particular material, part or service. The retirement of the Shuttle and transition to planned exploration activities, as called for in the President's Vision for Space Exploration, c... |
SEC is an independent agency created in 1934 to protect investors; maintain fair, honest, and efficient securities markets; and facilitate capital formation. SEC has a five-member Commission that comprises the Chairman and four commissioners, who are appointed by the President and confirmed by the Senate. The Commissio... | The Securities and Exchange Commission's (SEC) Division of Enforcement (Enforcement) plays a key role in meeting the agency's mission to protect investors and maintain fair and orderly markets. In recent years, Enforcement has brought cases yielding record civil penalties, but questions have been raised about its capac... |
After about 30 years of relatively steady growth, USPS’s expenses began consistently exceeding revenues in fiscal year 2007 (see fig. 1). As a result, USPS has lost a total of $56.8 billion since fiscal year 2007. The continued deterioration in USPS’s financial condition is due primarily to two factors. 1. Declining ma... | USPS is a critical part of the nation's communication and commerce, delivering 154 billion pieces of mail in fiscal year 2015 to 155 million delivery points. However, USPS's mission of providing prompt, reliable and efficient universal services to the public at risk due to its poor financial condition. USPS's net loss ... |
To review the financial and human capital that the Bureau dedicated to the partnership program and the Bureau’s guidelines governing partnering decisions and use of its Census 2000 logo, we interviewed relevant Bureau managers in both headquarters and the field and examined Bureau documents that described the partnersh... | To take a more complete and accurate count of the nation's population in the 2000 Census, the Bureau of the Census partnered with other federal agencies, as well as with state, local, and tribal governments; religious, community, and social service organizations; and private businesses. According to the Bureau, about 1... |
Federal law and regulations require that contractors working with the federal government ensure that small businesses will have the “maximum practical opportunity” to receive subcontracting work.contractor generally is required to submit a subcontracting plan for each solicitation or contract modification above certain... | In fiscal year 2013 the federal government awarded about $460 billion on contracts, many of which involve subcontracts. Federal regulations require prime contractors to report on their subcontracting with small businesses. The Joint Explanatory Statement for the National Defense Authorization Act for Fiscal Year 2014 m... |
The FATA is mountainous and shares a 373-mile border with Afghanistan known as the Durand Line (see fig. 1). The FATA, which has a population of 3.1 million people, is one of Pakistan’s poorest regions, with high poverty, high unemployment, and an underdeveloped infrastructure. Most of the population depends on subsist... | Since 2002, destroying the terrorist threat and closing the terrorist safe haven have been key national security goals. The United States has provided Pakistan, a key ally in the war on terror, more than $10.5 billion for military, economic, and development activities. Pakistan's Federally Administered Tribal Areas (FA... |
In 1990, we designated Medicare as a high-risk program,and it continues to be one today. Many of Medicare’s vulnerabilities are inherent due to its size and administrative structure, which make the largest health care program in the nation a perpetually attractive target for exploitation. Wrongdoers continue to find wa... | Pursuant to a congressional request, GAO discussed the Health Care Financing Administration's (HCFA) efforts to improve the measurement of improper payments in the Medicare fee-for-service program. GAO noted that: (1) because it was not intended to include procedures designed specifically to identify all types of poten... |
SEC, whose primary mission is to protect investors and maintain the integrity of the securities markets, oversees key participants in the securities world, including broker-dealers and transfer agents. Broker- dealers hold securities and other investments for customers. Because the broker-dealer holds the customers’ un... | One in eight Americans are entitled to unclaimed and abandoned assets, according to the National Association of Unclaimed Property Administrators. These unclaimed and abandoned assets include savings and checking accounts, securities, paychecks, insurance settlements, and utility and rental deposits. Most of this money... |
Renewable energy technologies generate electricity, fuels, or heat through the use of resources that are continually replenished, such as wind, sunlight, and naturally occurring underground steam and heat. Development of utility-scale renewable energy projects on federal land occurs primarily on lands managed by BLM an... | Concerns over reliance on imported oil and greenhouse gas emissions from fossil fuel use have led to increased interest in producing electricity from renewable sources, including wind, solar, and geothermal energy. Because federal lands, including those managed by the Departments of Agriculture and the Interior, encomp... |
Under a 1991 congressional authorization, DOD provides assistance to the newly independent states of Belarus, Kazakstan, Russia, and Ukraine to help them (1) destroy their weapons of mass destruction, (2) safely store and transport the weapons in connection with their destruction, and (3) reduce the risk of such weapon... | Pursuant to a legislative requirement, GAO reviewed the Department of Defense's (DOD) June 1997 report on Cooperative Threat Reduction (CTR) assistance provided to Belarus, Kazakhstan, Russia, and Ukraine, focusing on whether it: (1) contained current and complete data on CTR assistance deliveries, including the curren... |
The Internet is a vast network of interconnected networks that is used by governments, businesses, research institutions, and individuals around the world to communicate, engage in commerce, do research, educate, and entertain. From its origins in the 1960s as a research project sponsored by the U.S. government, the In... | Since the early 1990s, growth in the use of the Internet has revolutionized the way that our nation communicates and conducts business. While the Internet originated as a U.S. government-sponsored research project, the vast majority of its infrastructure is currently owned and operated by the private sector. Federal po... |
Cardiac IMDs include cardiac rhythm management devices (such as pacemakers, AICDs, CRT-Ds) and coronary stents. A pacemaker monitors the patient’s underlying heart rhythm and delivers an electrical pulse to cause the heart to beat at the desired rate. An AICD is similar to the pacemaker in design, but is capable of del... | Implantable medical devices (IMD)including a variety of cardiac and orthopedic devices provided to Medicare beneficiaries in inpatient or outpatient hospital settingsrepresent a significant share of hospitals supply costs. Hospitals purchase IMDs directly from manufacturers or through group purchasing organizations ... |
Mr. Chairman and Members of the Subcommittee: I am pleased to be here today to assist the Subcommittee in its deliberations with the Bureau of Labor Statistics (BLS) on the Consumer Price Index (CPI), one of the most important indexes produced by the federal government. The Subcommittee has asked us to address several ... | GAO discussed whether the Consumer Price Index (CPI) published by the Bureau of Labor Statistics (BLS) accurately reflects consumer spending, focusing on the: (1) need for and advantages of more frequent updating of the CPI expenditure weights; (2) nature of the work GAO is doing with regard to the CPI; and (3) BLS' co... |
The CPI is a widely used indicator of inflation. BLS calculates the CPI each month based on a complex methodology that uses prices collected on a wide range of goods and services from outlets throughout urban areas in the United States. The CPI significantly affects the U.S. budget because automatic cost-of-living adju... | Pursuant to a congressional request, GAO provided information on the Advisory Commission to Study the Consumer Price Index's (CPI) updated estimate of CPI bias, focusing on the: (1) methodological changes the Bureau of Labor Statistics (BLS) made to the CPI since December 1996, when the Advisory Commission (also referr... |
NASA has fundamental problems with its financial management operations that not only affect its ability to externally report reliable information, but more importantly, hamper its ability to effectively manage and oversee its major programs, such as the space station and shuttle program. Since 1990, we have identified ... | Congress asked GAO to testify on the status of the National Aeronautics and Space Administration's (NASA) financial management reform efforts. NASA faces major financial management challenges that, if not addressed, will weaken its ability to manage its highly complex programs. NASA has been on GAO's high-risk list sin... |
America’s elementary and secondary schools are funded primarily by state and local revenue sources. State revenues derive primarily from general sales, personal income, and corporate taxes. Localities raise revenues primarily through property taxes and, to a lesser extent, local sales and income taxes. Federal aid to e... | Pursuant to a congressional request, GAO examined the current status and trends in public education spending, focusing on: (1) the current expenditure levels for education and how they have changed over time; (2) the roles local, state, and federal governments play in financing education in the United States, and how t... |
The National Aeronautics and Space Administration Authorization Act of 2010 directed NASA to, among another things, develop a Space Launch System as a follow-on to the Space Shuttle and as a key component in expanding human presence beyond low-Earth orbit. To that end, NASA plans to incrementally develop three progress... | SLS is NASA's first exploration-class heavy lift launch vehicle in over 40 years. Predecessor programs, such as Constellation, were canceled in the face of acquisition problems and funding shortfalls. NASA estimates it could spend almost $12 billion developing the first of three SLS vehicle variants and associated grou... |
Partnerships, S-corporations, trusts, and estates are collectively known as “flow-through entities,” because they have the legal capacity to pass net income or loss through to their partners, shareholders, and beneficiaries untaxed. As shown in figure 1, these flow-through entities file tax returns with IRS that report... | About $1 trillion in income was distributed in 2001 by flow-through entities such as partnerships and trusts. These entities do not pay taxes on flow-through income. They report it to the Internal Revenue Service (IRS) on a Schedule K-1 and their partners or beneficiaries pay any tax. Concerned about underreporting, IR... |
Sole proprietors are to file Form 1040, Individual Income Tax Return, and attach to it Schedule C, Profit or Loss From Business (Sole Proprietorship), or Schedule F, Profit or Loss From Farming. IRS requires most sole proprietors to write their SSN on Form 1040 and to write both their SSN and EIN on Schedules C and F. ... | Pursuant to a congressional request, GAO reviewed whether the Internal Revenue Service (IRS): (1) accurately cross references the two identification numbers that self-employed individuals report on their tax returns; and (2) needs to take any actions to improve the accuracy of its cross-reference files. GAO found that ... |
Identity theft describes a wide range of types of theft and uses of stolen information. According to the FTC, the most common form of identity theft is the use of another person’s information to obtain credit and then acquire goods or services, not pay for them, and thus damage the credit rating of the identity theft v... | Identity thieves may use a taxpayer's name and social security number to fraudulently claim a refund or gain employment. This creates tax problems for the innocent taxpayer when the Internal Revenue Service (IRS) discovers a duplicate refund claim or unreported wage income. IRS is revising its strategy for preventing, ... |
We found significant weaknesses involving DEA’s management of the quota process for controlled substances. We found that DEA had not responded to manufacturers’ annual quota applications for bulk manufacturing and procurement quotas by its regulatory deadline of July 1 for any year from 2001 through 2014. From our anal... | In the last decade, shortages of drugs containing controlled substances, such as narcotics and stimulants, have increased nationwide, preventing providers and patients from accessing essential medications for treatment. Controlled substances are regulated by DEA because of the potential for abuse and addiction. DEA is ... |
Nearly 20,000 communities across the United States and its territories participate in the NFIP by adopting and agreeing to enforce state and community floodplain management regulations to reduce future flood damage. In exchange, the NFIP makes federally backed flood insurance available to homeowners and other property ... | In the wake of Hurricane Isabel in 2003, GAO was mandated by the Flood Insurance Reform Act of 2004 to report on issues related to the National Flood Insurance Program (NFIP) and its oversight and management by the Federal Emergency Management Agency (FEMA). Private insurance companies sell NFIP policies and adjust cla... |
The FCS concept is designed to be part of the Army’s Future Force, which is intended to transform the Army into a more rapidly deployable and responsive force that differs substantially from the large division-centric structure of the past. The Army is reorganizing its current forces into modular brigade combat teams, ... | The Future Combat System (FCS) program--which comprises 14 integrated weapon systems and an advanced information network--is the centerpiece of the Army's effort to transition to a lighter, more agile, and more capable combat force. The substantial technical challenges, the Army's acquisition strategy, and the cost of ... |
The Defense Logistics Agency (DLA) is the primary manager of DOD’s consumable items and acts as the custodian of military aircraft, ship, and vehicle parts. To perform these functions, DLA operates a massive logistics system that currently contains about 4 million items with a total inventory value of $11.1 billion. To... | Pursuant to a congressional request, GAO discussed the Department of Defense's (DOD) use of innovative business practices to improve inventory management and the opportunities GAO sees for further application of best practices to DOD's operations, focusing on: (1) the success DOD has had in using prime-vendor-type prog... |
Forecasting future retirement income needs—and how well they will be met through current savings, pension plans, and Social Security benefits— is a challenge, in part because of the many variables involved. Although Social Security is the primary source of income for many retirees, private pensions and other sources of... | Future demographic trends include a doubling of the nation's retiree population and only modest labor force growth, leading to concerns about retirement income adequacy for future generations. Credible projections of the effects of policy proposals on federal spending and future retirees' income are necessary. Because ... |
DHS and Justice reviewed a draft of this report and had no comments on the substance of the draft. Technical comments were incorporated as appropriate. Tobacco grows in many countries, but the United States has been the major source of the product for hundreds of years. About 500 billion genuine cigarettes were produce... | Illegal trafficking in cigarettes can generate enormous profits and is purportedly a multibillion dollar a year enterprise. As cigarette taxes increase, so do the incentives for criminal organizations to smuggle cigarettes into the United States. Cigarette smuggling results in lost tax revenues, undermines government h... |
The federal government realizes a financial gain when it issues notes or coins because both forms of currency usually cost less to produce than their face value. This gain, which is known as seigniorage, equals the difference between the face value of currency and its costs of production. Seigniorage reduces the govern... | In March 2011, GAO reported that replacing the $1 note with a $1 coin would provide a net benefit to the government of about $5.5 billion over 30 years, or an average of about $184 million per year. This benefit, which GAO estimated using an economic model based on a set of assumptions, was entirely attributable to se... |
This section discusses the U.S. nuclear weapons stockpile; the stockpile planning and retirement process; nuclear weapons design and components; nuclear weapons dismantlement planning, facilities, supporting programs, and budget; and the nuclear weapons dismantlement process. Since 1945, the United States has fielded m... | NNSA is responsible for the nation's nuclear weapons programs. As part of this mission, it oversees dismantlement of retired nuclear weapons and disposition of their components. Dismantlement occurs at NNSA's Pantex Plant, and disassembly of CSAs from dismantled weapons occurs at the Y-12 site. GAO was asked to assess ... |
VA, as part of its mission to provide benefits and services to America’s veterans, administers one of the nation’s largest health care systems through the VHA. As part of a uniform set of medical benefits provided to eligible veterans who enroll, VA provides a range of services including preventive and primary health c... | The Department of Veterans Affairs (VA) estimates it will serve 5.4 million patients in fiscal year 2006. Medical services for these patients are funded with appropriations, after consideration by Congress of the President's budget request. VA formulates the medical programs portion of that request. VA is also responsi... |
BLM and the Forest Service manage over two-thirds of the nation’s public lands. Both agencies manage their lands for multiple uses, including providing sustained yield of renewable resources, such as timber, fish, wildlife, and forage for livestock, and supporting recreation. BLM, within Interior, manages more land—265... | The Bureau of Land Management (BLM) in the Department of the Interior (Interior) and the Forest Service in the Department of Agriculture (USDA) manage millions of acres of public land. To enhance land management and fulfill other public objectives, they acquire and dispose of land using exchanges--trading federal lands... |
The U.S. military has relied on contractors to provide supplies and services in support of contingency operations since the Revolutionary War. Since the early 1990s, DOD has used logistics support contracts to meet many of its logistical support needs during combat operations, peacekeeping missions, and humanitarian as... | In its contingency operations since the early 1990s, the Department of Defense (DOD) has relied extensively on logistics support contractors to provide many of the supplies and services needed by deployed U.S. forces. As requested, GAO assessed DOD's planning in its use of logistics support contracts in contingency ope... |
Green building is the practice of designing, constructing, operating, maintaining, and removing buildings in ways that conserve natural resources and reduce pollution. There is no generally accepted definition for green building, but according to our analysis of various standards, it may incorporate one or more of the ... | Economic, environmental, and health concerns have spurred interest in "green building"--construction and maintenance practices designed to make efficient use of resources, reduce environmental problems, and provide long-term financial and health benefits. Federal laws and executive orders direct agencies to meet green ... |
Extraordinary price increases for brand-name drugs can lead to substantially higher drug spending for public and private insurance plans, hospitals, and other providers that cover prescription drugs. Patients may also face higher out-of-pocket costs and reduced access to medically necessary and sometimes life-saving dr... | The growing cost of brand-name prescription drugs--FDA-approved drug products that typically have patent protection--is a concern for patients, payers, and providers of health care--particularly when price increases are large and occur suddenly. A 2008 congressional hearing by the Joint Economic Committee drew attentio... |
Before VERA was implemented during fiscal year 1997, VA based its allocation of resources primarily on facilities’ historical expenditures. By the 1990s, the share of the veteran population in the Northeast and Midwest declined while the share of the veteran population in the South and West increased. However, resource... | The Department of Veterans Affairs (VA) spent $21 billion in fiscal year 2001 to treat 3.8 million veterans--most of whom had service-connected disabilities or low incomes. Since 1997, VA has used the Veterans Equitable Resource Allocation (VERA) system to allocate most of its medical care appropriation. GAO found that... |
In 1992, IRS developed a new business vision for 2001 that was designed to address critical longstanding problems with its programs, such as the lack of accurate and readily accessible information on taxpayers, their accounts, and IRS operations, which are due in part to an antiquated tax return processing system that ... | GAO discussed the Internal Revenue Service's (IRS) efforts to make its organization, operations, and processes more effective and efficient and improve customer service. GAO noted that: (1) during the past 4 years, IRS has made some progress in modernizing its operations to reflect its business vision; (2) although IRS... |
The Internet is a vast network of interconnected networks that is used by governments, businesses, research institutions, and individuals around the world to communicate, engage in commerce, perform research, educate, and entertain. Increasing computer interconnectivity—most notably growth in the use of the Internet—ha... | Recent foreign-based intrusions on the computer systems of U.S. federal agencies and commercial companies highlight the vulnerabilities of the interconnected networks that comprise the Internet, as well as the need to adequately address the global security and governance of cyberspace. Federal law and policy give a num... |
Our objectives were to assess (1) the status of Navy’s effort to identify and correct its Year 2000 problem and (2) the appropriateness of the Navy’s strategy and actions for remediating Year 2000 problems. In conducting our review, we used our Year 2000 Assessment Guide to assess the Navy’s Year 2000 efforts. This gui... | GAO reviewed the Navy's program for addressing its year 2000 computer systems problem, focusing on the: (1) status of the Navy's efforts to oversee its year 2000 program; and (2) appropriateness of the Navy's strategy and actions for ensuring that the problem will be successfully addressed. GAO noted that: (1) the Navy... |
For many years, federal agencies have been encouraged to consider the potential for significant savings by contracting with the private sector for commercial type goods and services rather than relying on government employees to provide them. Because competitive outsourcing can potentially displace thousands of governm... | Pursuant to a congressional request, GAO provided information on the Department of Defense's (DOD) recent competitive sourcing initiatives, focusing on: (1) determining the number of sourcing competitions completed between October 1995 and March 1998 and whether the competitions had been done in accordance with applica... |
Congress has demonstrated its commitment to providing education benefits to members of the armed forces who are interested in pursuing postsecondary education since the enactment of the Servicemen’s Readjustment Act of 1944, also known as the GI Bill of Rights. Since that time other programs have been implemented to me... | million members of the armed forces have been deployed in service to the United States. Congress enacted the Higher Education Relief Opportunities for Students (HEROES) Act to recognize the needs of those servicemembers who are deployed in the midst of pursuing postsecondary education or repaying student loans. GAO was... |
The private sector is an important partner with the government in responding to and recovering from natural disasters such as Hurricanes Katrina and Rita. As we recently noted, such partnerships increasingly underlie critical government operations. With hundreds of billions of tax dollars spent each year on goods and s... | The devastation experienced throughout the Gulf Coast region in the wake of Hurricanes Katrina and Rita has called into question the government's ability to effectively respond to such disasters. The government needs to understand what went right and what went wrong, and to apply these lessons to strengthen its disaste... |
The 1999 Act, as amended, establishes a program to provide college-bound students domiciled in the District of Columbia with greater choices among institutions of higher education by affording them the benefits of in-state tuition at state colleges and universities outside the District of Columbia. The District is auth... | Congress created the District of Columbia Tuition Assistance Grant (DCTAG) program in 1999 to provide D.C. college-bound residents with greater choices among institutions of higher education by affording them the benefits of in-state tuition at state colleges and universities outside the District of Columbia. Congress ... |
NFIP is a federal program created by the National Flood Insurance Act of 1968 that enables property owners in participating communities to purchase insurance protection against losses from flooding. This program is administered by FEMA. Participation in NFIP is based on an agreement between local communities and the fe... | Questions about the financial status of the National Flood Insurance Program (NFIP) have increased since the 2005 hurricanes, which left the program with an unprecedented $17.4 billion deficit--a debt that resulted in GAO placing NFIP on its high-risk list in March 2006. Among the concerns are the subsidized rates NFIP... |
The Head Start program was established in 1965 to deliver comprehensive educational, social, health, nutritional, and psychological services to low- income families and their children who are below the age of compulsory school attendance. These services include preschool education, family support, health screenings, an... | The Head Start program provides child development services primarily to low-income families and their children. Federal law allows up to 10 percent of families to have incomes above 130 percent of the poverty line--GAO refers to them as over-income families. Families with incomes below 130 percent of the poverty line, ... |
The recommendations NPR made in its September 1993 report address an amalgam of issues and propose a range of solutions. Some of the recommendations could be implemented relatively easily (e.g., “create an interagency regulatory coordinating group”); others will take years to put in place (e.g., “fully integrate budget... | Pursuant to a congressional request, GAO reviewed the implementation of the National Performance Review's (NPR) management reform recommendations. GAO found that: (1) although federal agencies have acted on or partially implemented most of the NPR recommendations, only 4 percent have been fully implemented; (2) additio... |
Support for employment-based health insurance by employers contributes to the health and financial security of employees and their families. U.S. employers traditionally have provided private group health insurance as an employment benefit for their employees and their employees’ spouses and children. Beginning with Wo... | Pursuant to a congressional request, GAO provided information on the decline in employment-based health insurance, focusing on: (1) recent trends in employment-based private health insurance, particularly for family coverage; (2) any corresponding changes in the number of adults and children with private insurance cove... |
The U.S. military has long used contractors to provide supplies and services to deployed U.S. forces. However, the scale of contractor support DOD relies on today has increased considerably from what DOD relied on during previous military operations. In Iraq and Afghanistan contractor personnel now outnumber deployed t... | This testimony discusses the challenges the Department of Defense (DOD) faces in institutionalizing operational contract support throughout the department. The institutionalization of operational contract support includes planning for the use of contractors, training of military personnel on the use of contractor suppo... |
The security of the U.S. commercial aviation system has been a long- standing concern. As demonstrated by the 1988 bombing of a U.S. airliner over Lockerbie, Scotland, and the 1995 plot to blow up 12 U.S. aircraft in the Pacific region discovered by Philippine authorities, U.S. commercial aircraft have long been a targ... | Commercial aviation has been a long-standing target for terrorists. Since the tragic attacts of September 11, 2001, substantial changes have been made to enhance security--including the creation of the Transportation Security Administration (TSA) and the federalization of the passenger screener workforce. However, desp... |
The minimum wage in American Samoa has increased three times since 2007, most recently on May 25, 2009. Unlike the United States, American Samoa has separate minimum wages for 18 separate industries, currently ranging from $4.18 to $5.59 per hour. The tuna canning industry, American Samoa’s largest source of private se... | In 2007, the United States enacted a law incrementally raising the minimum wages in American Samoa and the CNMI until they equal the U.S. minimum wage. American Samoa's minimum wage increased by $.50 per hour three times, and the CNMI's four times before legislation delayed the increases amid concerns that they would h... |
The U.S. government is one of the largest users and acquirers of data, information, and supporting technology systems in the world, and plans to invest approximately $65 billion annually on IT. These investments include the acquisition of IT services and systems from thousands of contractors. The ability to contract fo... | The federal government increasingly relies on information technology (IT) systems to provide essential services affecting the health, economy, and defense of the nation. To assist in providing these important services, the federal government relies extensively on contractors to provide IT services and systems. In addit... |
Under the Direct Loan program, FSA issues several types of loans to students and their parents, including Subsidized, Unsubsidized, and PLUS Loans. The federal government sets limits on the interest rate, loan origination fees and other charges, and annual and aggregate amounts that can be borrowed. There are several r... | During fiscal year 2014, Education issued more than $99 billion in Direct Loans to 9.4 million borrowers. Education contracts with and monitors the performance of servicers that handle billing and other services for borrowers, and entities that support rehabilitation of defaulted loans. In 1998, federal law established... |
EOIR is an office within DOJ that, subject to the direction and regulation of the Attorney General, conducts immigration court proceedings, appellate reviews, and administrative hearings. EOIR was created as a separate agency within DOJ on January 9, 1983 as a result of an internal DOJ reorganization to improve the man... | The Department of Justice's EOIR is responsible for conducting immigration court proceedings, appellate reviews, and administrative hearings to fairly, expeditiously, and uniformly administer and interpret U.S. immigration laws. GAO was asked to review EOIR's management of the immigration court system and options for i... |
The Navy intends for Ford-class nuclear-powered aircraft carriers to serve as premier forward assets for crisis response and provide early striking power during major combat operations. The Ford-class is expected to feature a number of improvements over existing aircraft carriers that the Navy believes will improve the... | The Navy plans to spend over $43 billion to produce three Ford-class aircraft carriers. The lead ship, CVN 78, is under construction, and preparation work is underway for the second, CVN 79. These ships will feature new technologies designed to increase capability and reduce crew size. GAO was asked to evaluate the pro... |
DOD is one of the largest and most complex organizations in the world. Overhauling its business operations will take many years to accomplish and represents a huge and possibly unprecedented management challenge. Execution of DOD’s operations spans a wide range of defense organizations, including the military services ... | The Department of Defense (DOD) continues to face significant challenges in resolving its many long-standing business challenges. DOD is solely responsible for eight high-risk areas and shares responsibility for another seven governmentwide areas on GAO's high-risk list. GAO designated DOD's approach to business transf... |
Under its Safeguards Agreement with IAEA, the United States submitted a list of civilian nuclear facilities—primarily civilian nuclear power reactors. The Additional Protocol, a separate agreement between the United States and IAEA, supplements the United States’ Safeguards Agreement with IAEA. Under the Additional Pro... | On May 7, 2009, the Government Printing Office (GPO) published a 266-page document on its Web site that provided detailed information on civilian nuclear sites, locations, facilities, and activities in the United States. At the request of the Speaker of the House, this report determines (1) which U.S. agencies were res... |
The mission of USTRANSCOM, which is DOD’s single manager of all defense transportation services, is to provide global air, land, and sea transportation to meet national security needs, both in time of peace and time of war. USTRANSCOM executes its mission through three component commands: (1) MTMC for land transportati... | Pursuant to a congressional request, GAO provided information on the U.S. Transportation Command's (USTRANSCOM) savings initiatives, focusing on the: (1) extent to which USTRANSCOM expects to achieve long-term savings in its operating and infrastructure costs; and (2) changes regarding transportation rates and customer... |
The International Monetary Fund is a cooperative, intergovernmental, monetary and financial institution, and as of November 2000, it had 182 members. As part of the Fund’s mission to promote financial cooperation among its members, the Fund may provide financial assistance to countries facing actual or potential balanc... | The core mission of the International Monetary Fund (IMF) is to promote monetary cooperation and exchange rate stability and provide resources to IMF member countries that experience balance-of-payment difficulties. Because it is an international organization, IMF is generally exempt from US law; however, Congress can ... |
Beneficiaries under age 65 may qualify for Medicare coverage on the basis of disability (such as a physical disability, developmental disability, or disabling mental health condition). Disabled individuals typically enroll in the federal Social Security Disability Insurance program and then have a 24-month waiting peri... | In 2009, the Medicare and Medicaid programs spent an estimated $103 billion on disabled dual-eligible beneficiaries—those individuals who are disabled, under age 65, and qualify for both Medicare and Medicaid benefits. Recently, Congress and CMS have emphasized benefit integration for all dual-eligible beneficiaries—bo... |
FHA is a wholly owned government corporation within HUD. It was established in 1934 under the National Housing Act to broaden homeownership, shore up and protect lending institutions, and stimulate employment in the building industry. FHA’s single-family programs insure private lenders against losses from borrower defa... | FHA has historically provided mortgage guarantees for home buyers, particularly first-time, minority, and lower-income borrowers. In 2012, FHA insured about $227 billion in single-family mortgages, and its overall insurance portfolio was about $1.1 trillion. Its market presence expanded during the recent housing crisis... |
Interoperability problems existed among public safety agencies for many years prior to the September 11 attacks on the Pentagon and New York City. Reports on incidents have documented a number of problems in public safety wireless communications. For example, the National Task Force on Interoperability (NTFI) documente... | The inability of first responders--police officers, firemen, hazardous materials teams, emergency medical service personnel, and others--to communicate effectively with one another as needed during an emergency is a long-standing and widely recognized problem in many areas across the country. When first responders cann... |
In 1975, the President established the interagency Committee on Foreign Investment in the United States to monitor the impact and coordinate U.S. policy on foreign investment in the United States. In 1988, the Congress enacted the Exon-Florio amendment to the Defense Production Act. Exon-Florio authorized the President... | The Exon-Florio amendment to the Defense Production Act authorizes the President to suspend or prohibit foreign acquisitions, mergers, or takeovers of U.S. companies if (1) there is credible evidence that a foreign controlling interest might threaten national security and (2) legislation, other than Exon-Florio and the... |
A key reason for the difference between the 2003 total project cost estimate and the revised 2005 estimate to install in-line baggage screening systems at LAX and ONT was that the 2003 estimate was developed at an early stage in the design process and was therefore based on preliminary data and assumptions that were su... | To meet the mandate to screen all checked baggage for explosives by December 31, 2003, the Transportation Security Administration (TSA) placed minivan-sized explosive detection systems (EDS) and other screening equipment in airport lobbies. However, these interim lobby solutions have caused operational inefficiencies, ... |
As election officials manage voter registration processes and voter lists, they must balance two competing goals. On the one hand, officials seek to minimize the burden on eligible people registering to vote. On the other hand, they also seek to ensure that the voter lists are accurate, a task that involves including t... | The Help America Vote Act of 2002 (HAVA) was enacted in part to help ensure that only eligible persons are registered to vote. Under HAVA, as of January 1, 2004, states were to create computerized statewide voter registration lists to serve as official rosters of legally registered voters for elections for federal offi... |
In carrying out its mission, VA conducts medical research to find new treatments for diseases and disabilities that affect veterans and the nation’s population as a whole. VA researchers have been involved in a variety of important advances in medical research, including development of the cardiac pacemaker, kidney tra... | GAO reviewed the Department of Veterans Affairs' (VA) nonprofit research corporations, which receive funds primarily from non-VA sources to conduct medical research at VA facilities. Since VA's nonprofit corporations were first established, there has been limited oversight of their operations and contributions to VA re... |
In e-mail comments on a draft of this report, the Acting CIO stated that the report reflects both Treasury’s shortcomings as well as progress to date and recognized the need to take proactive steps to strengthen its investment board operations and oversight of information technology resources and programs. Treasury als... | The Department of the Treasury relies extensively on information technology (IT) to carry out its mission. For fiscal year 2007, Treasury requested about $2.8 billion--the third largest planned IT expenditure among civilian agencies. GAO's objectives included (1) assessing Treasury's capabilities for managing its IT in... |
In the 21st century the nation faces a growing fiscal imbalance. A demographic shift will begin to affect the federal budget in 2008 as the first baby boomers become eligible for Social Security benefits. This shift will increase as spending for federal health and retirement programs swells. Long-term commitments for t... | In the 21st century our nation faces a growing fiscal imbalance. A demographic shift will begin to affect the federal budget in 2008 as the first baby boomers become eligible for Social Security benefits. This shift will increase as spending for federal health and retirement programs swells. Long-term commitments for t... |
After about 30 years of relatively steady growth, USPS’s expenses began consistently exceeding revenues in fiscal year 2007—a trend that has continued through fiscal year 2016 (see fig. 1). As a result, USPS has lost a total of $62.4 billion since fiscal year 2007. As we testified last year, the continued deterioration... | USPS is a critical part of the nation's communication and commerce, delivering 154 billion pieces of mail in fiscal year 2016 to 156 million delivery points. However, USPS's mission of providing prompt, reliable and efficient universal services to the public is at risk due to its poor financial condition. USPS's net lo... |
Subsets and Splits
Short Government Reports Sample
Retrieves short reports or summaries from the training dataset, which helps identify potentially incomplete or truncated entries that might need data quality improvement.
Short Government Reports Filtering
Retrieves short reports from the training dataset, providing basic filtering but offering limited analytical value beyond simple length constraints.