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As we reported earlier this year, mission-critical skills gaps within the federal workforce pose a high risk to the nation. Regardless of whether the shortfalls are in such government-wide occupations as cybersecurity and acquisitions, or in agency-specific occupations such as nurses at the Veterans Health Administrati...
A careful consideration of federal pay is an essential part of fiscal stewardship and is necessary to support the recruitment and retention of a talented, agile, and high-performing federal workforce. High-performing organizations have found that the life-cycle of human capital management activities—including workforce...
DHS Acquisition Management Directive 102-01 (MD 102) and an accompanying instruction manual establish the department’s policies and processes for managing major acquisition programs. While DHS has had an acquisition management policy in place since October 2004, the department issued the initial version of MD 102 in 20...
GAO has highlighted DHS acquisition management issues on its high-risk list, and over the past several years, GAO's work has identified significant shortcomings in the department's ability to manage an expanding portfolio of major acquisitions. It is important for DHS to address these shortcomings because the departmen...
DOD began the F-35 acquisition program in October 2001 without adequate knowledge about the aircraft’s critical technologies or design. In addition, DOD’s acquisition strategy called for high levels of concurrency between development, testing, and production. In our prior work, we have identified the lack of knowledge ...
With estimated acquisition costs of nearly $400 billion, the F-35 Lightning II—also known as the Joint Strike Fighter—is DOD's most costly and ambitious acquisition program. The U.S. portion of the program will require annual acquisition funding of $12.4 billion on average through 2038 to complete development and procu...
For audit purposes, IRS’ Examination Division defines a corporation as large or small depending on the amount of assets reported on its income tax return. Small corporations (about 2.4 million) are defined as those that report total assets of less than $10 million. Corporations reporting higher assets are considered to...
GAO reviewed the results of the Internal Revenue Service's (IRS) efforts to audit the tax returns of about 45,000 large corporations, focusing on: (1) audit trends for fiscal years 1988 through 1994; (2) the portion of taxes recommended by agents that were eventually assessed; and (3) the profiles of audited large corp...
The Army has two reserve components, the Army National Guard and the Army Reserve. Both reserve components are composed primarily of citizen soldiers who balance the demands of civilian careers with military service on a part-time basis. During the Cold War, it was expected that the reserve forces would be a strategic ...
The Army's strategy for training its reserve component calls for units to conduct training on the primary missions for which they were organized and designed as well as the missions units are assigned in support of ongoing operations. The training is to be conducted over a 5-year cycle with a focus on primary missions ...
As the principal component of the National Airspace System, FAA’s air traffic control system must operate continuously—24 hours a day, 365 days a year. Under federal law, FAA has the primary responsibility for operating a common air traffic control system—a vast network of radars; automated data processing, navigation,...
Pursuant to a congressional request, GAO discussed the Federal Aviation Administration's (FAA) Air Traffic Control Modernization Program, focusing on: (1) the causes of the problems that have plagued FAA's modernization program for nearly two decades; (2) recent agency efforts to overcome these problems; and (3) the re...
The Department of Justice established the ODP in 1998 within the Office of Justice Programs to assist state and local first responders in acquiring specialized training and equipment needed to respond to and manage terrorist incidents involving weapons of mass destruction. ODP, which was transferred to DHS upon its cre...
In fiscal years 2002 through 2005, the Office for Domestic Preparedness (ODP) within the Department of Homeland Security managed first responder grants totaling approximately $10.5 billion. The bulk of this funding has been for statewide grants through the State Homeland Security Grant Program and urban area grants thr...
HIPAA authorized the HCFAC program to consolidate and strengthen ongoing efforts to combat fraud and abuse in health care programs and increase resources for fighting health care fraud. The Secretary of HHS, through the HHS OIG, and the Attorney General, administer the HCFAC program. The HCFAC program goals are to: coo...
To help combat fraud and abuse in health care programs, including Medicare and Medicaid, Congress enacted the Health Care Fraud and Abuse Control (HCFAC) program as part of the Health Insurance Portability and Accountability Act of 1996 (HIPAA). HIPAA requires that the Departments of Health and Human Services (HHS) and...
National security challenges covering a broad array of areas, ranging from preparedness for an influenza pandemic to Iraqi governance and reconstruction, have necessitated using all elements of national power— including diplomatic, military, intelligence, development assistance, economic, and law enforcement support. T...
While national security activities, which range from planning for an influenza pandemic to Iraq reconstruction, require collaboration among multiple agencies, the mechanisms used for such activities may not provide the means for interagency collaboration needed to meet modern national security challenges. To assist the...
The federal government intervention and involvement in the financial markets was created through a number of existing and recently enacted laws. This legal framework provided the financial resources for assistance, the federal government’s authorities, and the restrictions companies were required to comply with in exch...
The recent financial crisis resulted in a wide-ranging federal response that included providing extraordinary assistance to several major corporations. As a result of actions under the Troubled Asset Relief Program (TARP) and others, the government was a shareholder in the American International Group Inc. (AIG); Bank ...
Because the SSN is unique for every individual, both the public and private sectors increasingly use it as a universal identifier. It is particularly useful to government for data matching or identity verification to ensure that individuals are eligible for program benefits or services. Though the use of SSNs by govern...
While the use of Social Security numbers (SSN) can be very beneficial to the public sector, SSNs are also a key piece of information used for committing identity crimes. The widespread use of SSNs by both the public and private sectors and their display in public records have raised concern over how SSNs might be misus...
Money laundering, which is the disguising or concealing of illicit income in order to make it appear legitimate, is a problem of international proportions. Federal law enforcement officials estimate that between $100 billion and $300 billion in U.S. currency is laundered each year. Numerous U.S. agencies play a role in...
GAO discussed U.S. efforts to combat money laundering abroad. GAO noted that: (1) U.S. bank regulators rely on financial institutions' reporting currency transactions that exceed $10,000, involve known or suspected money laundering, or are inconsistent with the account holder's stated business; (2) European countries f...
Corrosion, if left unchecked, can degrade the readiness and safety of equipment and has been estimated to cost DOD billions of dollars annually. Using fiscal year 2006 data, DOD noted that it spends approximately $80 billion each year to maintain its ships, aircraft, strategic missiles, and ground combat and tactical v...
Corrosion costs DOD over $23 billion annually, affects both equipment and facilities, and threatens personnel safety. DOD has taken steps to improve its corrosion prevention and control (CPC) efforts. These efforts include reorganizing the DOD-wide Corrosion Office and instituting Corrosion Executive positions in each ...
An airline “booking” occurs when a passenger reserves and purchases a seat for a trip. In 2002 in the United States, an estimated 255 million passengers flew more than 611 million flight segments (e.g., a traveler who flew between Baltimore, Maryland, and Portland, Oregon, who connected over Chicago both outbound and i...
In 2002, when major U.S. airlines posted net operating losses of almost $10 billion, they paid over $7 billion to distribute tickets to consumers. Of these total distribution expenses, airlines paid hundreds of millions of dollars in booking fees to global distribution systems--the companies who package airline flight ...
Consumers may obtain health insurance from a variety of public and private sources, which can help protect them from the costs associated with obtaining medical care. Health insurance typically includes costs to consumers, which may vary for a number of factors, including scope of coverage, cost-sharing provisions, and...
More than 8 million children were enrolled in CHIP--the federal and state children's health program that finances health care for certain low-income children--in 2012. PPACA appropriated funding for CHIP through federal fiscal year 2015. Beginning in October 2015, any state with insufficient CHIP funding must establish...
Microenterprise development and its primary component, microfinance, emerged in the 1980s. Microfinance—the supply of micro loans, savings, and other financial services to the poor—has operated on the premise that the poor will invest loans in microenterprises, repaying the loans out of profits, and the enterprises wil...
Microenterprises--small businesses owned and operated by poor entrepreneurs--have potential to help the world's poorer populations. For this reason, the U.S. Agency for International Development (USAID) included microenterprise development in its programming. In 2001, the agency reported that its was conducting microen...
FSA was established in 1994 during the reorganization of the Department of Agriculture and operates through a network of field offices located across the United States. The agency provides a variety of services, including providing financial assistance to new or disadvantaged farmers and ranchers who are unable to obta...
The Debt Collection Improvement Act of 1996 seeks to maximize the collection of billions of dollars of nontax delinquent debt owed to the federal government. The act requires agencies to refer eligible debts delinquent more than 180 days to the Department of the Treasury for payment offset and to Treasury or a Treasury...
Under the U.S. export control system, agencies expect companies to be responsible for determining if the items or information they intend to export are controlled by the government’s export control regulations and for implementing procedures to safeguard their protection and transfer. The corresponding regulations are ...
The U.S. government controls exports of defense-related goods and services by companies and the export of information associated with their design, production, and use, to ensure they meet U.S. interests. Globalization and communication technologies facilitate exports of controlled information providing benefits to U.S...
According to the FAR, a wide selection of contract types is available to the government and contractors to allow flexibility in acquiring a variety of products and services. Contract types vary according to the degree and timing of the contractor’s responsibility for the costs of performance and by the amount and natur...
In fiscal year 2015, DOD obligated $274 billion on contracts for products and services, a portion of which was for contracts that used incentive and award fee provisions—or incentive contracts—intended to improve cost, schedule, and technical performance outcomes. Work by GAO and others has shown that such contracts, w...
The overall purpose of FFMIA is to ensure that agency financial management systems comply with federal financial management systems requirements, applicable accounting standards, and the SGL in order to provide uniform, reliable, and thus more useful financial information. With such information, government leaders will...
Pursuant to a legislative requirement, GAO provided information on: (1) the requirements of the Federal Financial Management Improvement Act (FFMIA) of 1996; (2) efforts under way to implement the act; (3) challenges that agencies face in achieving full compliance with those requirements; and (4) the status of federal ...
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...
To meet the challenges of ongoing operations in Iraq and Afghanistan, DOD has taken steps to increase the availability of personnel and equipment for units deploying to Iraq and Afghanistan, particularly with regard to the Army and Marine Corps. Among other things, DOD has adjusted rotation goals, and employed strategi...
U.S. military forces, and ground forces in particular, have operated at a high pace since the attacks of September 11, 2001, including to support ongoing operations in Iraq and Afghanistan. Between 2001 and July 2007, approximately 931,000 U.S. Army and Marine Corps servicemembers deployed for overseas military operati...
The U.S. Social Security program’s projected long-term financing shortfall stems primarily from the fact that people are living longer and having fewer children. As a result, the number of workers paying into the system for each beneficiary is projected to decline. A similar demographic trend is occurring or will occur...
Many countries, including the United States, are grappling with demographic change and its effect on their national pension systems. With rising longevity and declining birthrates, the number of workers for each retiree is falling in most developed countries, straining the finances of national pension programs, particu...
The Disability Insurance and Supplemental Security Income programs are the nation’s largest providers of federal income assistance to disabled individuals, with SSA making payments of approximately $86 billion to about 10 million beneficiaries in 2002. The process through which SSA approves or denies disability benefit...
Providing benefits to disabled individuals is one of the Social Security Administration's (SSA) most important service delivery obligations--touching the lives of about 10 million individuals. In recent years, however, providing this benefit in a timely and efficient manner has become an increasing challenge for the ag...
At the height of the Cold War, the United States envisioned a force of over 400 heavy bombers to deter against the Soviet nuclear threat and to be prepared to launch long-range nuclear strikes. The end of the Cold War, marked by the breakup of the Soviet Union and negotiation of strategic arms limitations treaties, dra...
Pursuant to a congressional request, GAO assessed the: (1) basis for the Department of Defense's (DOD) bomber force requirements; (2) Air Force's progress in implementing the new conventional concept of operations for using bombers; and (3) costs to keep bombers in the force and enhance their conventional capabilities....
Under the Robert T. Stafford Disaster Relief and Emergency Assistance Act (Stafford Act), when state capabilities and resources are overwhelmed and the President of the United States declares an emergency or disaster, the governor of an affected state can request assistance from the federal government for major disaste...
The DOD 2015 Cyber Strategy reported that a cyber attack could present a significant risk to U.S. national security. House Report 114-102 included a provision that GAO assess DOD's plans for providing support to civil authorities for a domestic cyber incident. This report assesses whether (1) the National Guard has dev...
In February 2005, Marine Corps combatant commanders identified an urgent operational need for armored tactical vehicles to increase crew protection and mobility of Marines operating in hazardous fire areas against improvised explosive devices, rocket-propelled grenades, and small arms fire. In response, the Marine Corp...
As of July 2008, about 75 percent of casualties in combat operations in Iraq and Afghanistan were attributed to improvised explosive devices. To mitigate the threat from these weapons, the Department of Defense (DOD) initiated the Mine Resistant Ambush Protected (MRAP) program in February 2007, which used a tailored ac...
SSA operates the Disability Insurance (DI) and Supplemental Security Income (SSI) programs—the two largest programs providing cash benefits to people with disabilities. The law defines disability for both programs as the inability to engage in any substantial gainful activity by reason of a severe physical or mental im...
Each year, about 2.5 million people file claims with the Social Security Administration (SSA) for disability benefits. If the claim is denied at the initial level, the claimant may appeal to the hearings level. The hearings level has allowed more than half of all appealed claims, an allowance rate that has raised conce...
TAPP was established originally by section 232 of the Small Business Administration Reauthorization and Amendments Act of 1990 (P.L. 101-574). In October 1991, Congress repealed the earlier authorization in section 609 of Public Law 102-140 and replaced it with the current program. Intended from the start to be a pilot...
Pursuant to a legislative requirement, GAO reviewed the Pilot Technology Access Program (TAPP), focusing on the: (1) program's effectiveness and impact on improving small business productivity and innovation; and (2) experiences and the lessons learned by the TAPP centers during the pilot program. GAO found that: (1) C...
The Financial Report of the United States Government provides useful information on the government’s financial position at the end of the fiscal year and changes that have occurred over the course of the year. However, in evaluating the nation’s fiscal condition, it is critical to look beyond the short-term results and...
GAO is required by law to annually audit the consolidated financial statements of the U.S. government. The Congress and the President need to have timely, reliable, and useful financial and performance information. Sound decisions on the current results and future direction of vital federal government programs and poli...
Under the Government Performance and Results Act of 1993 (GPRA) federal agencies are expected to focus on achieving results and to demonstrate, in annual performance reports and budget requests, how their activities help achieve agency or governmentwide goals. In 2002, to encourage greater use of program performance in...
Amid efforts to improve performance and constrain spending, federal agencies are being asked to expand the use of rigorous program evaluation in decision-making. In addition to performance data, indepth program evaluation studies are often needed for assessing program impact or designing improvements. Agencies can also...
Commerce has responsibilities in the areas of trade, economic development, technology, entrepreneurship and business development, environmental stewardship, and statistical research and analysis. In addition, Commerce provides management and monitoring of the nation’s resources and assets to support both environmental ...
Congressional committees and Commerce leaders rely on the OIG to provide oversight of the agency's wide range of responsibilities. GAO was asked to review the effectiveness of the Commerce OIG's oversight. GAO's objectives were to provide information on the Commerce OIG's budgets, staffing, and accomplishments, and to ...
Between July 1985 and June 1999, we reviewed, reported, and testified on the SBIR program many times at the request of the Congress. While our work focused on many different aspects of the program, we generally found that SBIR is achieving its goals to enhance the role of small businesses in federal R&D, stimulate comm...
Since it was established in 1982, GAO has consistently reported on the success of the Small Business Innovation Research (SBIR) program in benefiting small, innovative companies, strengthening their role in federal research and development (R&D), and helping federal agencies achieve their R&D goals. However, through th...
The federal government invests more than $80 billion annually in IT, but many of these investments fail to meet cost and schedule expectations or make significant contributions to mission-related outcomes. We have previously testified that the federal government has spent billions of dollars on failed IT investments, s...
The federal government invests more than $80 billion annually in IT. However, these investments frequently fail, incur cost overruns and schedule slippages, or contribute little to mission-related outcomes. As GAO has previously reported, this underperformance of federal IT projects can be traced to a lack of disciplin...
The 2008 Leadership Act called on the U.S. Global AIDS Coordinator to develop a 5-year strategy to combat global HIV/AIDS, including a plan to achieve a number of prevention, treatment, and care program goals. The 5-year PEPFAR strategy, which OGAC released in December 2009, specifies multiyear program goals and outlin...
U.S. assistance through the President's Emergency Plan for AIDS Relief (PEPFAR) has helped provide treatment, care, and prevention services overseas to millions affected by HIV/AIDS. In 2008, Congress reauthorized PEPFAR with the Tom Lantos and Henry J. Hyde United States Global Leadership Against HIV/AIDS, Tuberculosi...
The F/A-18 is a modern, first-line fighter and attack aircraft used by both the Navy and the Marine Corps. Each F/A-18 is periodically inspected to determine whether it needs to be sent to a depot for maintenance and repairs that cannot be performed at the squadron level. The depot maintenance specification for the F/A...
Pursuant to a congressional request, GAO reviewed the Navy's decision to move F/A-18 depot maintenance work from the Ogden Air Logistics Center to the North Island Naval Aviation Depot, focusing on the cost and performance indicators used to justify the move of F/A-18 repair activities from Ogden to North Island. GAO f...
Under Superfund, the federal government can pay for site cleanups or may require the responsible parties to pay for and perform them. Often the construction of cleanup remedies will also require subsequent operations and maintenance (O&M) activities to ensure that the remedy continues to protect human health and the en...
GAO reviewed operations and maintenance (O&M) activities at former or current National Priorities List (NPL) Superfund sites where remediation construction has been completed, focusing on the: (1) extent to which O&M activities are necessary at Superfund sites; (2) costs to the federal government, states, and responsib...
Because U.S. school districts differ a great deal in size and scope, their involvement with the federal government can also vary. Districts that offer a wide variety of educational choices—such as magnet schools, vocational programs, and programs for students with limited English proficiency—may receive federal assista...
Pursuant to a congressional request, GAO reviewed the: (1) major federal requirements that affect school districts; (2) issues that school districts face in implementing these requirements; and (3) impact of the Department of Education's flexibility initiatives on school districts' ability to address these implementati...
The Robert T. Stafford Disaster Relief and Emergency Assistance Act, as amended, established the process by which a state may request a presidential disaster declaration. According to the act, the President can declare a major disaster after a governor or chief executive of an affected tribal government finds that a di...
FEMA leads federal efforts to respond to and recover from disasters, and provides grants to states and localities through the DRF. For each major disaster, funds can be obligated from the DRF to cover administrative costs—the costs of providing and managing disaster assistance—for FEMA, states, tribes, localities, and ...
Information security is a critical consideration for any organization that depends on information systems and computer networks to carry out its mission or business. Of particular importance is the security of information and systems supporting critical infrastructures—physical or virtual systems and assets so vital to...
The control systems that regulate the nation's critical infrastructures face risks of cyber threats, system vulnerabilities, and potential attacks. Securing these systems is therefore vital to ensuring national security, economic well-being, and public health and safety. While most critical infrastructures are privatel...
Operation Desert Storm demonstrated that the U.S. military and other allied forces have limited capability against theater ballistic missiles. In fact, U.S. defensive capability is limited to weapons that defend against missiles nearing the end of their flight, such as the Patriot. No capability currently exists to des...
Pursuant to a congressional request, GAO reviewed the status of the Airborne Laser (ABL) program, focusing on: (1) the way in which the ABL is expected to change theater missile defense; (2) assurances that the ABL will be able to operate effectively in the levels of optical turbulence that may be encountered in the ge...
DOD identifies 32 accounts for fiscal year 2017 under the appropriation category of O&M, including both base and OCO funding. Among the military services, each of their components receives its own O&M appropriations and has corresponding accounts—active (Army, Navy, Marine Corps, and Air Force), reserve (Army Reserve, ...
O&M is DOD's largest category of appropriations and constitutes about 43 percent of the President's total request for DOD of $582.7 billion in fiscal year 2017. The President requested $251 billion for DOD's total O&M funding, which included approximately $206 billion for O&M base and $45 billion for O&M OCO. Senate Re...
The number of people age 65 and older will nearly double in the U.S. by the year 2030 to 71 million. Over time, some elderly adults become physically or mentally incapable of making or communicating important decisions, such as those required to handle finances or secure their possessions. While some incapacitated adul...
The Senate Special Committee on Aging asked GAO to follow up on its 2004 report, Guardianships: Collaboration Needed to Protect Incapacitated Elderly People, GAO-04-655 . This report covered what state courts do to ensure that guardians fulfill their responsibilities, what exemplary guardianship programs look like, and...
A majority of the nation’s wastewater is treated by publicly owned treatment works that serve a variety of customers, including private homes, businesses, hospitals, and industry. These publicly owned treatment works are regulated by the Clean Water Act. Wastewater treatment includes a collection system (the undergroun...
In 2006, GAO reported that many large wastewater facilities have responded to this risk by voluntarily conducting vulnerability assessments and converting from chlorine gas to other disinfection methods. The Clean Air Act requires all wastewater facilities that use threshold quantities of chlorine gas to prepare and im...
BIE’s mission is to provide Indian students quality education opportunities starting in early childhood in accordance with a tribe’s needs for cultural and economic well-being. Students attending BIE schools must be members of federally-recognized Indian tribes, or descendants of members of such tribes, and reside on o...
In 2012, the federal government provided over $850 million to 185 BIE schools that serve about 41,000 Indian students living on or near reservations. BIE is part of Indian Affairs within the Department of the Interior, and BIE's director is responsible for managing education functions at all BIE schools. BIE's mission ...
In 1989, the Congress established the National Commission on Severely Distressed Public Housing to explore the factors contributing to structural, economic, and social distress; identify strategies for remediation; and propose a national action plan to eradicate distressed conditions by the year 2000. In 1992, the Comm...
Pursuant to a legislative requirement, GAO reviewed the: (1) progress in completing capital improvements and implementing community and support services at HOPE VI sites; (2) primary reasons why progress at some HOPE VI sites has been slow; (3) extent to which financial leveraging is used at HOPE VI sites; and (4) Depa...
From fiscal years 2008 through 2011, the typical participant in the IL track was a male Vietnam-era veteran. Of the 9,215 veterans who entered the IL track in these years, most (67 percent) were male and 50 years old or older. Most women in the IL track were in their 40s or 50s. Most of the 9,215 IL track veterans serv...
Of the 9,215 veterans who entered the Department of Veterans Affairs' (VA) Independent Living (IL) track within the Vocational Rehabilitation and Employment (VR&E) program from fiscal years 2008 to 2011, most were male Vietnam era veterans in their 50s or 60s. The most prevalent disabilities among these veterans were p...
FHA was established in 1934 under the National Housing Act (P.L. 73-479) to broaden homeownership, shore up and protect lending institutions, and stimulate employment in the building industry. FHA insures private lenders against losses on mortgages that finance purchases of properties with one to four housing units. Ma...
The Mutual Mortgage Insurance Fund has maintained an economic value of at least two percent of the Fund's insurance-in-force, as required by law. GAO's and the Department of Housing and Urban Development's (HUD) analysis show that the Fund had an economic value of $15.8 billion (3.20 percent) and $16.6 billion (3.66 pe...
Each year, OMB and federal agencies work together to determine how much the government plans to spend on IT investments and how these funds are to be allocated. According to the President’s Budget for Fiscal Year 2011, the total planned spending on IT in fiscal year 2011 is an estimated $79.4 billion, a 1.2 percent inc...
Each year the federal government spends billions of dollars on information technology (IT) investments. Given the importance of oversight, the Office of Management and Budget (OMB) established a public Web site, referred to as the IT Dashboard, that provides detailed information on about 800 federal IT investments, inc...
About 90 percent of the costs associated with GWOT fall into two accounts—military personnel and operation and maintenance. Military personnel funds provided to support GWOT cover the pay and allowances of mobilized reservists as well as special payments or allowances for all qualifying military personnel, both active ...
To assist the Congress in its oversight role, GAO is undertaking a series of reviews on the costs of operations in support of the Global War on Terrorism (GWOT). In related work, GAO is raising concerns about the reliability of the Department of Defense's (DOD) reported cost data and therefore is unable to ensure that ...
The Corps maintains the navigation for over 25,000 miles of inland and intracoastal waterways and channels and more than 900 ports and harbors across the United States. The accumulation of sediment in these waterways—known as shoaling—reduces navigable depth and width and, without dredging, may result in restrictions o...
The Corps maintains the navigation for thousands of miles of waterways and hundreds of ports of harbors. The Corps conducts maintenance dredging primarily under contract with private industry to remove sediment from waterways. Maintenance dredging is often cyclical in nature, with dredging needed annually or every few ...
In 1995, we reported on management and technical weaknesses with IRS’ tax systems modernization that jeopardized its successful completion and made over a dozen recommendations to correct the weaknesses. Because of the seriousness of the weaknesses, we placed the modernization on our 1995 list of high-risk federal prog...
Pursuant to a legislative requirement, GAO reviewed the Internal Revenue Service's (IRS) initial Information Technology Investments Account (ITIA) expenditure plan, focusing on whether: (1) the plan satisfies the conditions specified in IRS' fiscal year 1998 and 1999 appropriations acts; (2) the plan is consistent with...
A complete and accurate address list is the cornerstone of a successful census, because it both identifies all households that are to receive a census questionnaire and serves as the control mechanism for following up with households that fail to respond. If the address list is inaccurate, people can be missed, counted...
To conduct a successful census, it is important that the U.S. Census Bureau (Bureau) produce the most complete and accurate address file and maps for 2010. For this review, GAO's specific objectives were to determine the extent to which (1) the Bureau's efforts to modernize the address file and maps are addressing prob...
In serving as the federal government’s human capital agency, OPM sees its role to be the President’s strategic advisor on human capital issues, to develop tools and provide support to agencies in their human capital transformation efforts, and to assist in making the federal government a high-performing workplace. As s...
Congressional requesters asked GAO to provide information on actions that the Office of Personnel Management (OPM) has taken to facilitate the effective use of human capital flexibilities throughout the federal government and what additional actions OPM might take in this regard. These flexibilities represent the polic...
Within DHS’s Immigration and Customs Enforcement (ICE) organization, the Student and Exchange Visitor Program (SEVP) is responsible for certifying schools to accept foreign students in academic and vocational programs and for managing SEVIS. Schools and exchange programs were required to start using SEVIS for new stude...
The Student and Exchange Visitor Information System (SEVIS) is an Internet-based system run by the Department of Homeland Security (DHS) to collect and record information on foreign students, exchange visitors, and their dependents--before they enter the United States, when they enter, and during their stay. GAO has re...
The CSBG program provides funds to state and local agencies to support efforts that reduce poverty, revitalize low-income communities, and lead to self-sufficiency among low-income families and individuals. CSBG dates back to the War on Poverty of the 1960s and 1970s, which established the Community Action program, und...
The Community Services Block Grant (CSBG) provided over $600 million to states in fiscal year 2005 to support over 1,000 local antipoverty agencies. The Department of Health and Human Services's (HHS) Office of Community Services (OCS) is primarily responsible for overseeing this grant; states have oversight responsibi...
The electricity industry includes four distinct functions: generation, transmission, distribution, and system operations. Once electricity is generated—whether by burning fossil fuels; through nuclear fission; or by harnessing wind, solar, geothermal, or hydro energy—it is sent through high-voltage, high-capacity trans...
In 1999, as a part of federal efforts to restructure the electricity industry, the Federal Energy Regulatory Commission (FERC) began encouraging the voluntary formation of Regional Transmission Organizations (RTO)--independent entities to manage regional networks of electric transmission lines. FERC oversees six RTOs t...
Broadband speeds are described in upload and download capabilities measured by the number of bits of data transferred per second and include kilobits (1 thousand bits per second), megabits (1 million bits per second), and gigabits (1 billion bits per second). Download speed refers to the speed at which data is transfer...
Increasingly, small businesses rely on Internet-based applications to improve efficiencies and expand market access. Although broadband Internet access is widely available to businesses, areas of the country remain that still have little or no access. Since 2008, federal programs have provided over $15 billion in fundi...
Budgetary constraints and increasing demands to improve service have increased focus on the importance of federal agencies making wise and efficient use of resources to accomplish their missions. Some of these decisions require balancing short-term demands to fund day-to-day operations with needs to acquire assets that...
Pursuant to a congressional request, GAO reviewed how the Army Corps of Engineers, the Coast Guard, the General Services Administration's Interagency Fleet Management System and Public Building Service, and the U.S. Geological Survey plan and budget for fixed assets, focusing on: (1) these agencies' perception of how t...
When considering areas in which to locate, RDA directs the heads of all executive departments and agencies of the government to establish and maintain departmental policies and procedures giving first priority to the location of new offices and other facilities in rural areas. Any move by an agency to new office space ...
The location of an organization's facilities has far reaching and long-lasting impacts on its operational costs and ability to attract and retain workers. The Rural Development Act of 1972 has required federal agencies to give first priority to locating new offices and other facilities in rural areas. Rural areas gener...
In July 2002 President Bush issued the National Strategy for Homeland Security. The strategy set forth overall objectives to prevent terrorist attacks within the United States, reduce America’s vulnerability to terrorism, and minimize the damage and assist in the recovery from attacks that occur. The strategy further i...
The Department of Homeland Security (DHS) began operations in March 2003 with missions that include preventing terrorist attacks from occurring within the United States, reducing U.S. vulnerability to terrorism, minimizing damages from attacks that occur, and helping the nation recover from any attacks. GAO has reporte...
Since 1824, the Corps has been responsible for maintaining a safe, reliable, and economically efficient navigation system in the United States. This system currently comprises more than 12,000 miles of inland and intracoastal waterways and about 180 ports handling at least 250,000 tons of cargo per year. The accumulati...
The Corps is responsible for dredging sediment from waterways to maintain shipping routes important for commerce. One dredge type, a hopper dredge, performs much of the dredging in ports and harbors, and the Corps uses its own fleet of hopper dredges and contracts with industry to carry out the work. In 2003, GAO exami...
AOC and its major construction contractors have moved the CVC project forward since the Subcommittee’s June 14 hearing, although the majority of the selected milestones scheduled for completion by today’s hearing have not been completed on time. According to the construction management contractor, the base project’s co...
This testimony discusses the Architect of the Capitol's (AOC) progress in achieving selected project milestones and in managing the Capitol Visitor Center (CVC) project's schedule since Congress's June 14 hearing on the project. We will also discuss the project's costs and funding, including the potential cost impact o...
National default and foreclosure rates rose sharply from 2005 through 2009 to the highest level in 29 years (fig. 1). Default rates climbed from 1.09 percent to 5.09 percent, and foreclosure start rates—representing the percentage of loans that entered the foreclosure process each quarter— grew almost threefold, from 0...
Mortgage loan defaults and foreclosures are key factors behind the current economic downturn. In response, Congress passed and the President signed the Emergency Economic Stabilization Act of 2008, which authorized the Department of the Treasury to establish the Troubled Asset Relief Program (TARP). Under TARP, Treasur...
The radio frequency spectrum is the resource that makes possible wireless communication and supports a vast array of commercial and government services. Federal, state, and local agencies use spectrum to fulfill a variety of government missions, such as national defense, air- traffic control, weather forecasting, and p...
Allocating radio-frequency spectrum is a challenging task because of competing commercial and government demands. In 2006, FCC auctioned spectrum licenses in the 1710-1755 MHz band that had previously been allocated for federal use. To meet the continued demand for commercial wireless services, NTIA assessed the viabil...
To support the educational needs of children with disabilities, Congress originally enacted IDEA in 1975. Part B of IDEA authorizes federal funding for children aged 3 through 21 with a range of disabilities who need special education services. To receive federal funds, states and local education agencies must identify...
The transition out of high school to postsecondary education or the workforce can be a challenging time, especially for students with disabilities. Multiple federal agencies fund programs to support these students during their transition. In 2003, GAO reported that limited coordination among these programs can hinder a...
The Great Lakes Basin covers approximately 300,000 square miles, encompassing Michigan and parts of Illinois, Indiana, Minnesota, New York, Ohio, Pennsylvania, Wisconsin, and the Canadian province of Ontario (see fig. 1), as well as lands that are home to more than 40 Native American tribes. It includes the five Great ...
The Great Lakes, which contain much of North America's freshwater supply, provide economic and recreational benefits to millions of people. They face significant stresses, however, that have caused ecological and economic damage. Decades of industrial activity in the region, for example, left a legacy of contamination ...
DOD invests about $12 billion in funding to support its science and technology community, which it relies upon to identify, pursue, and develop new technologies to improve and enhance military capabilities. This community is comprised of DOD-wide research agencies, including DARPA, as well as military service research ...
After the Soviet Union launched the first satellite into orbit in 1957, the U.S. government made a commitment to initiate, rather than react to, strategic technological surprises. DOD relies on DARPA's disruptive innovations to maintain this promise, backed by congressional appropriations of over $2.9 billion in fiscal...
Decommissioning begins when a licensee has filed documentation with NRC to permanently shut down a reactor and the fuel has been removed. NRC requires decommissioning to be completed within 60 years after a reactor permanently shuts down unless additional time is necessary to protect public health and safety. Licensees...
About 20 percent of U.S. electricity is generated by 104 nuclear reactors. NRC, which regulates reactors, requires their owners (licensees) to reduce radioactive contamination after reactors permanently shut down. This process, called decommissioning, costs hundreds of millions of dollars per reactor. NRC requires lice...
The DHP budget estimates submitted to the Congress consist of all the O&M and procurement resources needed to support DOD’s consolidated medical activities. According to DOD, the budget estimates are based on the continued refinement and application of a managed care strategy and methodology used to produce DOD’s healt...
Pursuant to a congressional request, GAO reviewed the apparent discrepancies between the Department of Defense's (DOD) budget allocations and the actual obligations for direct and purchased care, focusing on: (1) the extent to which the Defense Health Program (DHP) obligations have differed from DOD's budget allocation...
Historically, Bolivia, Colombia, and Peru have been major drug-producing countries. Together, they account for most of the coca cultivated worldwide and for the opium poppy used to produce most of the heroin seized on the east coast of the United States. Figure 1 shows the areas in Bolivia, Colombia, and Peru where ill...
Since the early 1970's, the U.S. Agency for International Development (USAID) has helped Bolivian and Peruvian growers of illicit crops find legal ways to earn a living. The experiences in Bolivia and Peru indicate that effective alternative development demands a strong host government commitment to a comprehensive arr...
The Social Security program is the foundation of the nation’s retirement income system. Since 1940, Social Security has been providing benefits to the nation’s eligible retired workers and their dependents. In addition to retired worker benefits, Social Security also provides protection for covered workers with severe ...
Pursuant to a congressional request, GAO provided information on issues related to social security financing, focusing on: (1) the various perspectives that underlie the current solvency debate; (2) the reform options within the current program structure; (3) the issues that might arise if social security were restruct...
Each year over 100 utility-owned nuclear power plants and thousands of commercial enterprises, such as pharmaceutical manufacturers, hospitals, universities, and industrial firms, generate various types of radioactive contaminated waste. While waste in the form of used (spent) fuel from nuclear power plants is classifi...
Pursuant to a congressional request, GAO reviewed state efforts to dispose of the low-level radioactive waste that is generated commercially within their borders. GAO found that: (1) 11 states plan to develop commercially generated low-level waste disposal facilities and the state of Washington plans to continue operat...
One of the most significant challenges facing the District is to maintain the financial viability of the city. Earlier this year, District officials sounded the alarm that the District faces an imbalance between its long-term expenditure needs for program services and capital investment, and its capacity to generate re...
The District of Columbia has historically faced many challenges due to its unique circumstances and role as the nation's capital. After several years of struggling with financial crises and insolvency in the early 1990s, the District has significantly improved its financial condition by achieving five consecutive balan...
SBA was established in 1953, but its basic mission dates to the 1930s and 1940s when a number of predecessor agencies assisted small businesses affected by the Great Depression and, later, by wartime competition. The first of these, the Reconstruction Finance Corporation, was abolished in the early 1950s; SBA was estab...
The Small Business Administration's (SBA) purpose is to promote small business development and entrepreneurship through business financing, government contracting, and technical assistance programs. SBA's largest business financing program is its 7(a) program, which provides guarantees on loans made by private-sector l...
The size and cost of federal vehicle fleets have been subjects of concern for many years. In 2002, OMB sent a memorandum to the heads of executive branch agencies directing them to examine the size of their vehicle fleets and report the size, composition, and cost of their fleets as part of their budget submission proc...
Federal agencies (excluding the U.S. Postal Service) spend about $3 billion annually to acquire, operate, and maintain about 450,000 civilian and non-tactical military vehicles. Agencies may lease or buy vehicles from GSA, which also issues requirements and guidance on fleet management. In recent years, Congress and th...
In our testimony, we stated that the results of our undercover tests illustrated flaws in WHD’s responses to wage theft complaints, including delays in investigating complaints, failure to use all available enforcement tools, failure to follow up on employers who agreed to pay, an ineffective complaint intake process, ...
The mission of the Department of Labor's Wage and Hour Division (WHD) includes enforcing provisions of the Fair Labor Standards Act (FLSA), which is designed to ensure that millions of workers are paid the federal minimum wage and overtime. Conducting investigations based on worker complaints is WHD's priority. On Marc...
Natural gas gathering is the collection of gas from the wellhead for delivery to the processing plant or transportation pipeline. Compared with transportation pipelines, gathering lines are generally smaller in diameter and shorter in length, and require relatively lower pressure to push the gas through the line. Accor...
Pursuant to a congressional request, GAO reviewed how producers, pipeline companies, and end-users view the regulatory changes affecting the collection, storage, and marketing of natural gas, focusing on the: (1) Department of Energy's (DOE) plans to intervene in energy-related regulatory proceedings; and (2) extent to...
JMD has overall responsibility for managing the working capital fund and AFF. Justice’s working capital fund was created by Congress on January 2, 1975. The fund is authorized to maintain moneys from four distinct sources, or functions (see table 1). The first and primary function of the fund is to finance, on a reimbu...
The Department of Justice’s (Justice) working capital fund is intended to provide increased efficiencies in how the department funds and offers shared services—such as payroll, telecommunications, financial services, mail, and publications—valued at over $1 billion annually. Ensuring that the working capital fund is ma...
The United States has assisted the Mexican government in its counternarcotics efforts since 1973, providing about $350 million in aid. Since the late 1980s, U.S. assistance has centered on developing and supporting Mexican law enforcement efforts to stop the flow of cocaine from Colombia, the world's largest supplier, ...
Pursuant to a congressional request, GAO discussed the counternarcotics efforts of the United States and Mexico, focusing on: (1) Mexico's efforts in addressing the drug threat; and (2) the status of U.S. counternarcotics assistance provided to Mexico. GAO noted that: (1) while some high-profile law enforcement actions...
The Social Security Administration administers two main programs that provide benefits to individuals with disabilities: SSI and DI. Adults are generally considered disabled if (1) they cannot perform work that they did before; (2) they cannot adjust to other work because of their medical condition(s); and (3) their di...
For years, states and counties have helped individuals who receive state or county assistance apply for federal disability programs. Federal benefits can be more generous, and moving individuals to these programs can allow states and counties to reduce their benefit costs or reinvest savings into other services. Some s...
Airports are a linchpin in the nation’s air transportation system. Adequate and predictable funding is needed for airport development. The National Civil Aviation Review Commission—established by Congress to determine how to fund U.S. civil aviation—reported in December 1997 that more funding is needed to develop the n...
Pursuant to a congressional request, GAO discussed airport funding issues, focusing on: (1) the amount airports are spending on capital development and the sources of those funds; (2) comparing airports' plans for development with current funding levels; and (3) what effect will various proposals to increase or make be...
The FUDS program is carried out by 22 Corps districts located throughout the nation. DOD carries out its roles and responsibilities in cleaning up FUDS primarily under the Defense Environmental Restoration Program, which was established by section 211 of the Superfund Amendments and Reauthorization Act of 1986. Under t...
The U.S. Army Corps of Engineers (Corps) is in charge of addressing cleanup at the more than 9,000 U.S. properties that were formerly owned or controlled by the Department of Defense (DOD) and have been identified as potentially eligible for environmental cleanup. The Corps has determined that more than 4,000 of these ...
VA employs approximately 10,000 physicians in its 158 medical centers. To help ensure that the care these physicians provide meets accepted professional standards, VA uses several systems to monitor and evaluate physician practice. These systems include surgical case review, external peer review, credentialing and priv...
Pursuant to a congressional request, GAO examined the relationship between problem identification and problem resolution in the Department of Veterans Affairs' (VA) physician peer review process, focusing on: (1) how the results of VA peer review are being used in disciplining physicians with performance problems; (2) ...
The use of information technology has created many benefits for agencies such as IRS in achieving their missions and providing information and services to the public, but extensive reliance on computerized information also creates challenges in securing that information from various threats. Information security is esp...
The Internal Revenue Service (IRS) has a demanding responsibility in collecting taxes, processing tax returns, and enforcing the nation’s tax laws. It relies extensively on computerized systems to support its financial and mission-related operations and on information security controls to protect financial and sensitiv...
The tens of thousands of individuals who responded to the September 11, 2001, attack on the WTC experienced the emotional trauma of the disaster and were exposed to a noxious mixture of dust, debris, smoke, and potentially toxic contaminants, such as pulverized concrete, fibrous glass, particulate matter, and asbestos....
Six years after the attack on the World Trade Center (WTC), concerns persist about health effects experienced by WTC responders and the availability of health care services for those affected. Several federally funded programs provide screening, monitoring, or treatment services to responders. GAO has previously report...
Hedge funds typically are organized as limited partnerships or limited liability companies, and are structured and operated in a manner that enables the fund and its advisers to qualify for exemptions from certain federal securities laws and regulations that apply to other investment pools, such as mutual funds. In add...
Since the 1998 near collapse of Long-Term Capital Management (LTCM), a large hedge fund--a pooled investment vehicle that is privately managed and often engages in active trading of various types of securities and commodity futures and options--the number of hedge funds has grown, and they have attracted investments fr...
Medicare is the nation’s largest health insurance program, covering about 39 million elderly and disabled beneficiaries at a cost of more than $193 billion. Between 1990 and 1997, Medicare experienced spending increases averaging 9.8 percent per year to make it one of the fastest growing parts of the federal budget. Th...
Pursuant to a congressional request, GAO discussed the implementation and impact of the Medicare provisions in the Balanced Budget Act of 1997 (BBA), focusing on: (1) the Medicare Choice program, particularly the payment method and consumer information efforts; and (2) prospective payment systems (PPS) for skilled nurs...
The AIM-9 family of air-to-air missiles has protected U.S. fighter aircraft for over 40 years, but now there are more modern foreign missiles that may present a threat to U.S. aircraft. The U.S. Navy and Air Force considered buying a foreign missile but determined that the best solution to meet U.S. requirements was to...
Pursuant to a congressional request, GAO reviewed the development status of the AIM-9X missile program and its concerns about the testing and production of all elements of the AIM-9X weapon system, focusing on the: (1) services' efforts to reduce missile development risk; (2) missile program's plan to transition from d...
To best understand Medicare’s fiscal plight, we should also understand the broader health care context in which it operates. Total health care spending from all sources—public and private—continues to increase at a breathtaking pace. From 1990 through 2000, spending nearly doubled from about $696 billion to about $1.3 ...
We are pleased to be here today as Congress examines Medicare's financial health and consider the budgetary and economic challenges presented by an aging society. The Comptroller General has been particularly attentive to the sustainability challenges faced by the nation's two largest entitlement programs--Medicare and...
During the 1960s, in an effort to address the decline in demand for cotton brought on by competition from synthetic fibers, cotton industry organizations proposed legislation to create a federally authorized, industry-funded program aimed at expanding consumers’ demand for cotton. Subsequently, the Cotton Research and ...
Pursuant to a legislative requirement, GAO assessed the: (1) growth in the U.S. market for cotton and cotton products; (2) extent to which import restrictions have affected importers' ability to take advantage of any growth in the U.S. market; and (3) relevant U.S. international trade obligations and the compliance fac...
Taxpayers are to report all cancelled debt, including mortgage debt, excludable from taxable income by completing Form 982, “Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment).” Taxpayers use Part 1 of this form to report reasons why cancelled debt can be excluded from taxa...
To assist the growing number of taxpayers facing foreclosure or mortgage restructuring, the Mortgage Forgiveness Debt Relief Act of 2007, and its 3-year extension as part of the Emergency Economic Stabilization Act of 2008, allows taxpayers to generally exclude from taxable income forgiven mortgage debt used to buy, bu...
Although jointly financed by the states and the federal government, Medicaid is administered directly by the states and consists of 56 distinct state-level programs. Within broad federal guidelines, each program establishes its own eligibility standards; determines the type, amount, duration, and scope of covered servi...
Today's hearing addresses fraud and abuse control in Medicaid, a program that provides health care coverage for eligible low-income individuals and is jointly financed by the federal government and the states. In fiscal year 2003, Medicaid covered nearly 54 million people and the program's benefit payments totaled roug...
Early in the 2000 Census cycle, the U.S. Census Bureau was researching coverage measurement options for the 2000 Census, including the Post Enumeration Survey (PES) methods used in past decennial censuses. The bureau explored a number of design options aimed at improving data accuracy while controlling costs. In 1993, ...
To assess the quality of the population data collected in the 2000 Census, the U.S. Census Bureau conducted the Accuracy and Coverage Evaluation (A.C.E.) program, which focused on a survey of housing units designed to estimate the number of people missed, counted more than once, or otherwise improperly counted in the c...
The Countering Iran in the Western Hemisphere Act of 2012 directed the Secretary of State to conduct an assessment of the threats posed to the United States by Iran’s growing presence and activity in the Western Hemisphere, and to submit a strategy to address Iran’s growing hostile presence and activity in the Western ...
The activities of Iranian government elements, such as a 2011 attempt to assassinate the Saudi Ambassador in the United States, could pose a threat to U.S. national security. Congress enacted the Countering Iran in the Western Hemisphere Act of 2012, requiring State to assess the threats posed to the United States by I...
Following the terrorist attacks of 2001, Congress and the executive branch took numerous actions aimed explicitly at establishing a range of new measures to strengthen the nation’s ability to identify, detect, and deter terrorism-related activities and protect national assets and infrastructure from attack. One theme c...
Recent planned and attempted acts of terrorism on U.S. soil underscore the importance of the government's continued need to ensure that terrorism-related information is shared in an effective and timely manner. The Intelligence Reform and Terrorism Prevention Act of 2004, as amended, mandated the creation of the Inform...
PPACA included a number of provisions that changed requirements for small group health plans. For example, PPACA required that, beginning January 1, 2014, plans offer a set of minimum essential health benefits. PPACA also set standards for the percentage of total average costs that plans must cover for such benefits. T...
The Patient Protection and Affordable Care Act required SHOPs—exchanges, or marketplaces, where small employers can shop for health coverage for their employees—to be established in all states. States may elect to establish and operate SHOPs themselves or allow CMS to do so within the state. Enrollment in SHOPs was to ...
As required by law, each reserve component is to make available qualified personnel for active duty in the armed forces in time of war or national emergency and at such other times as national security requires. With this requirement comes the responsibility that each reserve component provides personnel who are medica...
The Department of Defense's (DOD) operations in time of war or national emergency depend on sizeable reserve force involvement and DOD expects future use of the reserve force to remain high. Operational readiness depends on healthy and fit personnel. Long-standing problems have been identified with reserve members not ...
As of June 2009, SBA fully addressed requirements for 13 of 26 provisions of the Act; partially addressed 8; and took no action on 5 that are not applicable at this time (see table 1). For the 13 provisions SBA fully addressed, the agency’s actions included putting in place a secondary facility in Sacramento, Californi...
This testimony discusses our work on reforms made to the Small Business Administration's (SBA) Disaster Loan Program and the impact those reforms had following recent disasters. SBA plays a critical role in assisting the victims of natural and other declared disasters. SBA provides financial assistance through its Disa...
Prior to the fall of 2005, the U.S. stabilization and reconstruction effort in Iraq lacked a clear, comprehensive, and integrated U.S. strategy. State assessments and other U.S. government reports noted that this hindered the implementation of U.S. stabilization and reconstruction plans. A review of the U.S. mission co...
In November 2005, the National Security Council (NSC) issued the National Strategy for Victory in Iraq (NSVI) to clarify the President's strategy for achieving U.S. political, security, and economic goals in Iraq. The U.S. goal is to establish a peaceful, stable, and secure Iraq. In addition, in June 2006, the administ...