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The Year 2000 problem exists because the data that computers store and process often use only the last two digits to designate the year. On January 1, 2000, such systems may mistake data referring to 2000 as meaning 1900, possibly leading to numerous errors and disruptions in processing. Financial markets in the United...
Pursuant to a congressional request, GAO reviewed the international risks that the year 2000 computer problem poses to U.S. financial institutions, focusing on the extent to which: (1) large, internationally active U.S. financial institutions were addressing international year 2000 risks; (2) U.S. banking and securitie...
PART’s standard series of questions is designed to determine the strengths and weaknesses of federal programs by drawing on available program performance and evaluation information. OMB applies PART’s 25 questions to all programs under four broad topics: (1) program purpose and design, (2) strategic planning, (3) progr...
The Office of Management and Budget (OMB) designed the Program Assessment Rating Tool (PART) as a diagnostic tool to draw on program performance and evaluation information for forming conclusions about program benefits and recommending adjustments to improve results. To assess progress in improving the evidence base fo...
Program evaluations are systematic studies that use research methods to address specific questions about program performance. Evaluation is closely related to performance measurement and reporting. Whereas performance measurement entails the ongoing monitoring and reporting of program progress toward preestablished goa...
GPRAMA aims to ensure that agencies use performance information in decision making to achieve results and improve government performance. GPRAMA requires GAO to evaluate the act's implementation; this report is one in a series on its implementation. GAO examined the extent of agencies' use of program evaluations—a part...
A catastrophic disaster exposes residents and responders to a variety of traumatic experiences that put them at risk for adverse psychological consequences. Preparedness at the federal, state, and local levels is critical to the nation’s ability to provide the services needed to address these problems during response. ...
Catastrophic disasters, such as Hurricane Katrina, may result in trauma and other psychological consequences for the people who experience them. The federal government provides states with funding and other support to help them prepare for and respond to disasters. Because of congressional interest in these issues, GAO...
The federal-aid highway program is financed through motor fuel taxes and other levies on highway users. Federal aid for highways is provided largely on a cash basis from the Highway Trust Fund. States have financed roads primarily through a combination of state revenues and federal aid. Typically, states raise their sh...
As Congress considers reauthorizing the Transportation Equity Act for the 21st Century (TEA-21) in 2003, it does so in the face of a continuing need for the nation to invest in its surface transportation infrastructure at a time when both the federal and state governments are experiencing severe financial constraints. ...
In November 1985, the Congress directed the Department of Defense (DOD) to destroy the U.S. stockpile of obsolete chemical agents and munitions and also directed that the disposal program provide for the maximum protection of the environment, the public, and the personnel involved in disposing of the munitions. Althoug...
Pursuant to a congressional request, GAO reviewed the Army's Chemical Stockpile Emergency Preparedness Program (CSEPP) for Alabama and Calhoun County, Alabama, focusing on: (1) the status and funding of CSEPP in these areas; (2) the impact of federal, state, and local management on Alabama's program; and (3) Calhoun Co...
NMFS—operating through its headquarters, five regional offices, and six regional Fisheries Science Centers—and the eight Councils are responsible for managing approximately 470 fish stocks in federal waters across five geographic regions of the country (see fig. 1 for the NMFS region and Council boundaries). Federal wa...
NMFS and the Councils manage commercial and recreational marine fisheries that are critical to the nation's economy. The effects of climate change may pose risks to these fisheries that could have economic consequences for the fishing industry and coastal communities, according to the 2014 Third National Climate Assess...
DOE oversees and implements its major cleanup projects through agreements with contractors who operate the nuclear weapons research and production sites and the cleanup projects at those sites. Some of EM’s cleanup projects are located at DOE sites administered by the National Nuclear Security Administration, a separat...
The Department of Energy (DOE) spends billions of dollars annually to clean up nuclear wastes at sites that produced nuclear weapons. Cleanup projects decontaminate and demolish buildings, remove and dispose of contaminated soil, treat contaminated groundwater, and stabilize and dispose of solid and liquid radioactive ...
Fiscal sustainability presents a national challenge shared by all levels of government. The federal government and state and local governments share in the responsibility of fulfilling important national goals, and these subnational governments rely on the federal government for a significant portion of their revenues....
GAO was asked to provide its views on projected trends in health care costs and their effect on the long-term outlook for state and local governments in the context of the current economic environment. This statement addresses three key points: (1) the state and local government sector's long-term fiscal challenges; (2...
The federal real property environment has many stakeholders and involves a vast and diverse portfolio of assets that are used for a wide variety of missions. Real property is generally defined as facilities, land, and anything constructed on or attached to land. According to FRPP data, the federal government owned and ...
In January 2003, GAO designated federal real property as a high-risk area, citing the government's overreliance on costly, long-term leasing as one of the major reasons. GAO's work over the years has shown that building ownership often costs less than operating leases, especially for long-term space needs. GAO was aske...
The Ready Reserve Force (RRF) is a government-owned, inactive fleet of former commercial ships of various configurations and capabilities that should be ready to sail within 4, 5, 10, or 20 days in response to national emergency sealift requirements. The RRF was organized in 1976 with 30 ships drawn from the 360 ships ...
Pursuant to a congressional request, GAO reviewed the Ready Reserve Force (RRF) program, focusing on: (1) the readiness of RRF ships to respond to large-scale contingencies; (2) the program changes that were implemented to improve ship readiness and address problems encountered during the Persian Gulf War; (3) whether ...
Carryover balances consist of unobligated funds and uncosted obligations. Each fiscal year, NASA requests obligational authority from the Congress to meet the costs of running its programs. Once NASA receives this authority, it can obligate funds by placing orders or awarding contracts for goods and services that will ...
Pursuant to a congressional request, GAO reviewed the extent of carryover budget balances for the National Aeronautics and Space Administration's (NASA) Mission to Planet Earth (MTPE) program and other NASA programs. GAO found that: (1) carryover balances in NASA's Human Space Flight and Science, Aeronautics, and Techn...
Congress enacted and the President signed TRIA in 2002 to help restore confidence and stability in commercial property insurance markets after private insurers withdrew terrorism coverage in the wake of the September 11 attacks. TRIA requires that commercial property/casualty insurers, including (among others) workers’...
The Terrorism Risk Insurance Act of 2002 (TRIA) is credited with stabilizing insurance markets after the September 11, 2001, attacks by requiring insurers to offer terrorism coverage to commercial property owners (property/casualty insurance), and specifying that the federal government is liable for a large share of re...
Today’s consumers are demanding more—and more detailed—health information, and are becoming more active in making medical and lifestyle decisions that affect them. The demand for health information has climbed steadily in the past 5 to 10 years. In the early 1990s, for example, mail inquiries to the Public Health Servi...
GAO discussed the emergence of consumer health informatics. GAO noted that: (1) the demand for health-related information has increased steadily in the past 5 to 10 years; (2) many consumers have reported problems in gaining access to appropriate health information, especially in self-care situations; (3) several hundr...
Ammonium nitrate products are manufactured and sold in various forms, depending upon their use. For example, ammonium nitrate fertilizer may be produced and sold in liquid form or as solid granules. According to The Fertilizer Institute, solid ammonium nitrate fertilizer is used heavily by farmers in Alabama, Missouri,...
In April 2013, about 30 tons of ammonium nitrate fertilizer detonated during a fire at a facility in West, Texas, killing at least 14 people and damaging nearby schools, homes, and a nursing home. This incident raised concerns about the risks posed by similar facilities across the country. OSHA and EPA play a central r...
In our June 2006 report, we found that DOD and VA had taken actions to facilitate the transition of medical and rehabilitative care for seriously injured servicemembers who were being transferred from MTFs to PRCs. For example, in April 2004, DOD and VA signed a memorandum of agreement that established referral procedu...
As of March 1, 2007, over 24,000 servicemembers have been wounded in action since the onset of Operation Enduring Freedom (OEF) and Operation Iraqi Freedom (OIF), according to the Department of Defense (DOD). GAO work has shown that servicemembers injured in combat face an array of significant medical and financial cha...
The export of domestically produced crude oil has generally been restricted since the 1970s. In particular, the Energy Policy and Conservation Act of 1975 (EPCA) led the Department of Commerce’s Bureau of Industry and Security (BIS) to promulgate regulations that require crude oil exporters to obtain a license.that BIS...
After decades of generally falling U.S. crude oil production, technological advances in the extraction of crude oil from shale formations have contributed to increases in U.S. production. In response to these and other market developments, some have proposed removing the 4 decade old restrictions on crude oil exports, ...
CBP and APHIS have taken four major steps intended to strengthen the AQI program since the transfer of responsibilities following passage of the Homeland Security Act of 2002. To date, we have not done work to assess the implementation and effectiveness of these actions. First, CBP and APHIS expanded the hours of train...
U.S. agriculture generates over $1 trillion in economic activity annually, but concerns exist about its vulnerability to foreign pests and diseases. Under the agricultural quarantine inspection (AQI) program, passengers and cargo are inspected at U.S. ports of entry to intercept prohibited material and pests. The Homel...
Several measures of price are commonly used within the health care sector to measure the price of prescription drugs. These varying price measures are due to the different prices that drug manufacturers and retail pharmacies charge different purchasers, and drug prices can vary substantially depending on the purchaser....
Prescription drug spending has been the fastest growing segment of national health expenditures. As the federal government assumes greater financial responsibility for prescription drug expenditures with the introduction of Medicare part D, federal policymakers are increasingly concerned about prescription drug prices....
The DI, SSI, and VA programs are three separate federal disability programs that differ in their underlying intent, populations they serve, and the specific approach used by SSA and VA to assess disability. Yet, each program provides financial assistance to individuals with a reduced capacity to work due to a physical ...
The three largest disability programs collectively provided $89.7 billion in cash benefits to 10.2 million adults in 2001. However, the Disability Insurance (DI) program, Supplemental Security Income (SSI) program, and VA disability criteria reflect neither medical and technological advances nor the labor market change...
Companies that develop and produce oil and gas resources do so under leases obtained from and administered by the Department of the Interior. Interior’s Bureau of Land Management (BLM) manages onshore leases, and Interior’s MMS manages offshore leases. MMS is responsible for collecting the royalties on all federal and ...
In fiscal year 2008, the Department of Interior's Minerals Management Service (MMS) collected over $12 billion in royalties from oil and gas production from federal lands and waters. Companies that produce this oil and gas self-report to MMS data on the amount of oil and gas they produced and sold, the value of this pr...
Influenza is a contagious respiratory illness caused by a number of different influenza virus strains and can range in severity from mild to lethal. Symptoms can include cough, muscle or body aches, and fatigue. Vaccination is the primary method for preventing infection with strains of the influenza virus and controlli...
Production delays for the 2009 H1N1 pandemic vaccine using the current egg-based production technology heightened interest in alternative technologies that could expand the supply or accelerate the availability of influenza vaccine. Within the federal government, the Department of Health and Human Services (HHS) and th...
The Airport and Airway Trust Fund was established by the Airport and Airway Revenue Act of 1970 (P.L. 91-258) to finance FAA’s investments in the airport and airway system, such as construction and safety improvements at airports and technological upgrades to the air traffic control system. Historically, about 87 perce...
Pursuant to a congressional request, GAO examined the proposal by a coalition of the seven largest U.S. airlines to replace the ticket tax with user fees, focusing on: (1) whether the ticket tax should be replaced by a different fee system; (2) what the potential competitive impacts of the fees proposed by the coalitio...
Oil is vitally important to the world and U.S. economy, accounting for nearly 40 percent of world primary energy consumption. As shown in figure 1, although world oil consumption has increased significantly over the past 20 years, oil’s share of primary energy consumption has remained fairly constant. EIA projects simi...
Congress authorized the Strategic Petroleum Reserve (SPR), operated by the Department of Energy (DOE), to release oil to the market during supply disruptions and protect the U.S. economy from damage. The reserve can store up to 727 million barrels of crude oil, and currently contains enough oil to offset 59 days of U.S...
To understand where we are it helps to know where we’ve been. The budget process of today was not created in a single step. Rather, it was created in stages—and for the most part new pieces did not replace but were added to existing processes. Looking back at the objectives and structure of the 1974 Congressional Budge...
Pursuant to a congressional request, GAO discussed the evolution of the budget process and challenges to changing the budget process. GAO noted that: (1) conflicts over who controlled the budget led to the Congressional Budget and Impoundment Control Act of 1974 and Congress' role in setting federal fiscal policies and...
DHS and its components have used various mechanisms over time to coordinate border security operations. In September 2013, we reported that the overlap in geographic and operational boundaries among DHS components underscored the importance of collaboration and coordination among these components. To help address this ...
Securing U.S. borders is the responsibility of DHS, in collaboration with other federal, state, local, and tribal entities. Within DHS, CBP is the lead agency for border security and is responsible for, among other things, keeping terrorists and their weapons, criminals and their contraband, and inadmissible aliens out...
Concern over the state of America’s infrastructure—highways, mass transit, rail, aviation, water transportation, water resources, water supply, and wastewater treatment facilities—has become widespread. The nation’s interstate highway system has nearly been completed, but highway, air traffic, and other transportation ...
Pursuant to a congressional request, GAO provided information on the role that pension plans play in expanding public investment in infrastructure projects. GAO found that: (1) pension plans have not been investing in domestic public infrastructure because of the combined effects of federal law, which requires plans to...
Charter schools are public schools established under contracts that grant them greater levels of autonomy from certain state and local laws and regulations in exchange for agreeing to meet certain student performance goals. Charter schools are often exempt from certain state and school district education laws and in so...
D.C. has a larger percentage of students in charter schools than any state. To help oversee D.C. charter schools, Congress established two authorizers--the Board of Education (BOE), which has an Office of Charter Schools responsible for oversight, and the independent Public Charter School Board (PCSB). Congress require...
NQF is a nonprofit organization established in 1999 in order to foster agreement, or consensus, on national standards for measuring and public reporting of health care performance data.more than 400 organizations that represent multiple sectors of the health care system, including providers, consumers, and researchers....
The Medicare Improvements for Patients and Providers Act of 2008 (MIPPA) directed the Department of Health and Human Services (HHS) to enter into a 4-year contract with an entity to perform various activities related to health care quality measurement. In January 2009, HHS awarded a contract to the National Quality For...
The Air Force depot maintenance activity group is part of the Air Force Working Capital Fund, a revolving fund that relies on sales revenue rather than direct congressional appropriations to finance its operations. DOD policy requires working capital fund activity groups to (1) establish sales prices that allow them to...
The Air Force depot maintenance activity group in-house operations generate about $5 billion in annual revenue principally by repairing aircraft, missiles, engines, and other assets. In doing so, the group operates under the working capital fund concept, where customers are to be charged the anticipated costs of provid...
While the decennial census has long collected data on race and ethnicity, a specific question on Hispanic origin was first added to the 1970 Census in response to the 1965 Voting Rights Act, which required the data to ensure equality in voting. Today, antidiscrimination provisions in a number of statutes require census...
To help boost response rates of both the general and Hispanic populations, the U.S. Census Bureau (Bureau) redesigned the 2000 questionnaire, in part by deleting a list of examples of Hispanic subgroups from the question on Hispanic origin. While more Hispanics were counted in 2000 compared to 1990, the counts for Domi...
Posing as private citizens, our undercover investigators purchased several sensitive excess military equipment items that were improperly sold to the public at DOD liquidation sales. These items included three ceramic body armor inserts identified as small arms protective inserts (SAPI), which are the ceramic inserts c...
In light of GAO's past three testimonies and two reports on problems with controls over excess DOD property, GAO was asked to perform follow-up investigations to determine if (1) unauthorized parties could obtain sensitive excess military equipment that requires demilitarization (destruction) when no longer needed by D...
IRS uses multiple channels to provide customer service to taxpayers and process tax returns: Telephone service for tax law and account questions: Taxpayers can speak with IRS staff to obtain information about their accounts throughout the year or to ask basic tax law questions during the filing season. Taxpayers can al...
During tax filing season, IRS processes tax returns, issues refunds, and provides telephone, correspondence, online, and face-to-face services. GAO has reported that in recent years IRS has absorbed significant budget cuts and struggled to provide quality service. GAO was asked to report on the results of IRS's perform...
The municipal securities market comprises both primary and secondary markets. In the primary market, underwriters buy new securities from municipal issuers (e.g., local government entities) and subsequently sell them to investors during the primary offering.trade after the primary offering are said to trade in the seco...
Municipal securities are debt instruments that state and local governments typically issue to finance diverse projects. Individual investors, through direct purchases or investment funds, own 75 percent of the estimated $3.7 trillion in municipal securities in the U.S. market. In the secondary market, where these secur...
In recent years, the Congress heard and expressed concerns about the ability of federal land management agencies to provide high-quality recreational opportunities. These concerns focused on declines in visitor services, extensive needs for repairs and maintenance at the facilities and infrastructure that support recre...
Pursuant to a congressional request, GAO reviewed the implementation of the recreational fee demonstration program by the National Park Service (NPS), the Forest Service, the Bureau of Land Management (BLM), and the Fish and Wildlife Service (FWS), focusing on the: (1) implementation of the program and the fee revenues...
Federal agencies’ contracting with private businesses is, in most cases, subject to goals for various types of small businesses, including SDVOSBs. The Small Business Act sets a government-wide goal for small business participation of not less than 23 percent of the total value of all prime contract awards—contracts th...
The Veterans Benefits, Health Care, and Information Technology Act of 2006 (the 2006 Act) requires the Department of Veterans Affairs (VA) to give priority to veteranowned and service-disabled veteran-owned small businesses (VOSB and SDVOSB) when awarding contracts to small businesses. This testimony discusses prelimin...
The objective of the Executive Branch Management Scorecard is to provide a tool that can be used to track progress in achieving the President’s Management Agenda. Using broad standards, the scorecards in the president’s budget grade agencies’ performance regarding five governmentwide initiatives, which are: strategic m...
Federal agencies need to work with other governmental organizations, nongovernmental organizations, and the private sector, both domestically and internationally, to achieve results. By focusing on accountable, results-oriented management, the federal government can use this network to deliver economical, efficient, an...
Breast cancer is the second leading cause of cancer deaths among American women. The American Cancer Society estimates that there will be 184,300 new cases of breast cancer diagnosed in U.S. women in 1996 and that 44,300 women will die from the disease. One in eight women will develop breast cancer during her lifetime....
Pursuant to a congressional request, GAO reviewed insurance coverage of autologous bone marrow transplantation (ABMT) for breast cancer, focusing on: (1) the factors insurers consider when deciding whether to cover treatment; (2) the effectiveness of the treatment; and (3) the consequences of the increased use and insu...
The Navy’s fleet includes aircraft carriers, cruisers, destroyers, frigates, littoral combat ships, submarines, amphibious warfare, mine warfare, combat logistics, and fleet support ships. Our review focused on surface combatant and amphibious warfare ships, which constitute slightly less than half of the total fleet. ...
In 2010, the Navy concluded that decisions it made to increase efficiencies of its surface force had adversely affected ship readiness and service life. To improve ship readiness the Navy developed a new strategy, which includes several initiatives. House Report 112-78, accompanying a proposed bill for the Fiscal Year ...
Customs’ responsibility includes (1) enforcing the laws governing the flow of goods and persons across the borders of the United States and (2) assessing and collecting duties, taxes, and fees on imported merchandise. To speed the processing of imports and improve compliance with trade laws, the Congress in 1993 enacte...
Pursuant to a congressional request, GAO reviewed the Customs Service's efforts to modernize its automated systems, focusing on: (1) the status and adequacy of Customs' implementation of the National Customs Automation Program (NCAP); and (2) whether Customs is using a best-practices approach to improve mission perform...
Category I special nuclear materials are present at the three design laboratories—the Los Alamos National Laboratory in Los Alamos, New Mexico; the Lawrence Livermore National Laboratory in Livermore, California; and the Sandia National Laboratory in Albuquerque, New Mexico—and two production sites—the Pantex Plant in ...
A successful terrorist attack on Department of Energy (DOE) sites containing nuclear weapons or the material used in nuclear weapons could have devastating consequences for the site and its surrounding communities. Because of these risks, DOE needs an effective safeguards and security program. A key component of an eff...
cases, the files contained no evidence of OIRA changes, and we could not tell if that meant that there had been no such changes to the rules or whether the changes were just not documented. Also, the information in the dockets for some of the rules was quite voluminous, and many did not have indexes to help the public ...
GAO discussed its work on the Regulatory Improvement Act of 1998, focusing on federal agencies' implementation of: (1) the transparency requirements in Executive Order 12866; (2) title II of the Unfunded Mandates Reform Act (UMRA) of 1995; (3) the public notification in section 610 of the Regulatory Flexibility Act (RF...
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 ...
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...
The United States is committed to building foreign partner capacity to, among other things, (1) encourage effective and mutually beneficial relations to support international peace and security efforts and (2) enable partner countries to use their own resources with maximum effectiveness. Rule of law assistance is an i...
Rule of law assistance is an important component of U.S. efforts to build the capacity of foreign partners to support international peace and security. DIILS is DOD's lead global resource for providing professional legal education and assistance to foreign military personnel and civilian defense officials on core rule ...
Within FEMA, the Federal Insurance and Mitigation Administration (FIMA) manages NFIP and receives support from other divisions or offices (see fig. 1). In fiscal year 2013, about 390 FEMA employees, assisted by contractor employees, managed and oversaw NFIP from FEMA’s headquarters in Washington, D.C., and in field loc...
In operating NFIP, FEMA spends hundreds of millions of dollars annually on contractors that perform critical functions. The Biggert-Waters Flood Insurance Reform Act of 2012 mandates GAO to review the three largest contractors used in administering NFIP. In prior reports, GAO found problems with FEMA's oversight of con...
DOD faces a number of longstanding and systemic challenges that have hindered its ability to achieve more successful acquisition outcomes— obtaining the right goods and services, at the right time, at the right cost. These challenges include addressing the issues posed by DOD’s reliance on contractors, ensuring that DO...
The Department of Defense (DOD) obligated about $367 billion in fiscal year 2010 to acquire goods and services to meet its mission and support its operations, including those in Iraq and Afghanistan. GAO's work, as well as that of others, has documented shortcomings in DOD's strategic and acquisition planning, contract...
Newborn screening programs in the United States began in the early 1960s with the development of a screening test for PKU and a system for collecting and transporting blood specimens on filter paper. All newborn screening begins with a health care provider collecting a blood specimen during a newborn’s first few days o...
Each year state newborn screening programs test 4 million newborns for disorders that require early detection and treatment to prevent serious illness or death. GAO was asked to provide the Congress with information on the variations among state newborn screening programs, including information on criteria considered i...
From fiscal year 2007 through 2012, the total number of female servicemembers has grown from 200,941 to 208,905, with female servicemembers comprising about 14 percent of the total active duty force. During this time, the largest number of active-duty female servicemembers resided in the Army. (See fig. 1.) In fiscal y...
Female servicemembers are serving in more complex occupational specialties and are being deployed to combat operations, potentially leading to increased health risks. Similar to their male counterparts, female servicemembers must maintain their medical readiness; however, they have unique health care needs that require...
FPS assesses risk and recommends countermeasures to GSA and tenant agencies; however, FPS’s ability to influence the allocation of resources using risk management is limited because resource allocation decisions are the responsibility of GSA and tenant agencies, which may be unwilling to fund the countermeasures FPS re...
The Federal Protective Service (FPS) within the Department of Homeland Security (DHS) is responsible for providing law enforcement and related security services for nearly 9,000 federal facilities under the control and custody of the General Services Administration (GSA). In 2004 GAO identified a set of key protection ...
In fiscal year 2005, almost 10 million beneficiaries were eligible to receive health care under TRICARE, DOD’s regionally structured health care program. Under TRICARE, beneficiaries have choices among three different benefit options and may obtain care from either MTFs or civilian providers. The NDAA for fiscal year 2...
The Department of Defense (DOD) provides health care through its TRICARE program. Under TRICARE, beneficiaries may obtain care through a managed care option that requires enrollment and the use of civilian provider networks, which are developed and managed by contractors. Beneficiaries who do not enroll may receive car...
The MHS operated by DOD has two missions: (1) supporting wartime and other deployments and (2) providing peacetime health care. In support of these two missions, DOD operates a large and complex health care system that employs more than 150,000 military, civilian, and contract personnel working in MTFs. DHA oversees th...
DOD reports that between 2005 and 2013, the number of individuals who received mental health care through DOD's MHS grew by 32 percent. MHS mental health care is provided free to active duty servicemembers. Reservists and DOD civilians are eligible for MHS care under certain circumstances. The National Defense Authoriz...
Tax expenditures are preferential provisions in the tax code, such as exemptions and exclusions from taxation, deductions, credits, deferral of tax liability, and preferential tax rates that result in forgone revenue for the federal government. The revenue that the government forgoes is viewed by many analysts as spend...
Tax expenditures—exclusions, credits, deductions, deferrals, and preferential tax rates—are one tool the government uses to promote community development. Multiple tax expenditures contribute to community development. GAO (1) identified community development tax expenditures and potential overlap and interactions among...
GPRA is intended to shift the focus of government decisionmaking, management, and accountability from activities and processes to the results and outcomes achieved by federal programs. New and valuable information on the plans, goals, and strategies of federal agencies has been provided since federal agencies began imp...
This report reviews the Department of Health and Human Service's (HHS) fiscal year 2000 performance report and fiscal year 2002 performance plan required by the Government Performance and Results Act of 1993 to assess HHS' progress in achieving selected key outcomes that are important to its mission. It is difficult to...
Budget-scorekeeping rules were developed by the executive and legislative branches in connection with the Budget Enforcement Act of 1990. These rules are to be used by the scorekeepers to assure compliance with budget laws. Their purpose is to ensure that the scorekeepers measure the effects of legislation consistent w...
This report responds to a concern that budget-scoring restrictions were forcing the General Services Administration (GSA) to rely on shorter term leases that increase the costs to the Federal Buildings Fund because their per-square-foot costs are greater than longer term leases. Budget-scorekeeping rules are to be used...
To achieve its primary debt management objective of financing the federal government’s borrowing needs at the lowest cost over time, Treasury issues debt through a regular and predictable schedule of auctions across a wide range of securities. Most of the securities that are issued to the public are marketable, meaning...
To continue meeting its goal of financing the federal government's borrowing needs at the lowest cost over time, Treasury began issuing a new type of security—a 2-year floating rate note (FRN)—in January 2014. The FRN pays interest at a rate that resets periodically based on changes in the rate of the 13-week Treasury ...
As shown in figure 1, biosurveillance is a concept that emerged in response to increased concern about biological threats from emerging infectious diseases and bioterrorism. Biosurveillance is carried out by and depends on a wide range of dispersed entities. Federal biosurveillance responsibilities, likewise, are sprea...
The U.S. government has a history of employing health surveillance to help limit malady, loss of life, and economic impact of diseases. Recent legislation and presidential directives have called for a robust and integrated biosurveillance capability; that is, the ability to provide early detection and situational aware...
Authorized under section 7(a) of the Small Business Act (15 U.S.C. § 636 (a)), the SBA 7(a) program was established to serve small business borrowers that cannot otherwise obtain private sector financing under suitable terms and conditions. The SBA 7(a) program is SBA’s primary vehicle for providing small businesses wi...
Pursuant to a congressional request, GAO provided information on the secondary markets for 7(a) small business loans guaranteed by the Small Business Administration (SBA), focusing on: (1) the benefits and risks of secondary loan markets to participants; (2) primary benefits and risks to participants in the guaranteed ...
Overview of the disaster recovery process. According to the Department of Homeland Security’s National Response Framework, once immediate lifesaving activities are complete after a major disaster, the focus shifts to assisting individuals, households, critical infrastructure, and businesses in meeting basic needs and r...
This month, Hurricanes Ike and Gustav struck the Gulf Coast producing widespread damage and leading to federal major disaster declarations. Earlier this year, heavy flooding resulted in similar declarations in seven Midwest states. In response, federal agencies have provided millions of dollars in assistance to help wi...
The safe storage of plutonium has become increasingly important for the Department of Energy (DOE) since it ceased producing nuclear weapons in 1989. Although DOE no longer manufactures plutonium for use in nuclear weapons, the plutonium it produced in the past by irradiating uranium in nuclear reactors poses hazards t...
Pursuant to a congressional request, GAO reviewed the status of the Department of Energy's (DOE) efforts to stabilize, package and store its plutonium, focusing on: (1) plutonium that is not in the form of nuclear weapons components, or pits; and (2) plutonium in pits. GAO noted that: (1) although DOE has made some pro...
The CCDF is a key federal funding source to states for providing child care subsidies to low-income parents so they can work, look for jobs, or participate in education and training activities. States also use CCDF funds to improve the quality and availability of child care for all families through activities such as p...
Child care subsidies help low-income families pay for care, allowing parents to work or attend school or training. Through the CCDF, the federal government provides states funding to assist these families. Federal law sets broad subsidy eligibility requirements and allows states to establish more restrictive policies. ...
STARS is designed to replace FAA’s automated radar terminal system, which is composed of 15-to 25-year-old controller workstations and supporting computer systems. According to FAA, this system is prone to failures, is maintenance intensive, and requires long repair times. The system also has capacity constraints that ...
Pursuant to a congressional request, GAO reviewed the Federal Aviation Administration's (FAA) acquisition planning to date, focusing on the extent to which: (1) the schedule estimate for the Standard Terminal Automation Replacement System (STARS) is attainable; and (2) cost estimates to make STARS operational are likel...
Congress passed the Soldiers’ and Sailors’ Civil Relief Act in 1940 to provide servicemembers protections to help them meet the unique circumstances they face when serving their country. In response to the increased use of Reserve and National Guard military units in the Global War on Terrorism, Congress enacted SCRA i...
SCRA protects servicemembers whose active duty military service prevents them from meeting financial obligations, by allowing interest rates on certain debts to be reduced and requiring a court order before certain foreclosures on their homes can occur. With foreclosures rising, reports surfaced of instances in which f...
For 16 years, DOD’s supply chain management processes have been on our list of high-risk areas needing urgent attention because of long-standing systemic weaknesses that we have identified in our reports. We initiated our high-risk program in 1990 to report on government operations that we identified as being at high r...
Military operations in Iraq and Afghanistan have focused attention on the Department of Defense's (DOD) supply chain management. The supply chain can be critical to determining outcomes on the battlefield, and the investment of resources in DOD's supply chain is substantial. In 2005, with the encouragement of the Offic...
Opportunities for servicewomen have increased dramatically since 1948, when the Women’s Armed Services Integration Act of 1948 gave women a permanent place in the military services. However, the act excluded women from serving on Navy ships (except hospital ships and transports) and aircraft engaged in combat missions....
Pursuant to a congressional request, GAO reviewed various issues pertaining to the treatment of men and women in the armed forces, focusing on: (1) the numbers and types of positions that are closed to women and the associated justifications for closure; (2) Department of Defense's (DOD) current rationale for excluding...
In general, the 14 island nations in the Pacific Ocean that we reviewed face significant development challenges. With few exceptions, such as Papua New Guinea and Fiji, the island nations have small economies and limited natural resources, and most are highly vulnerable to natural disasters, environmental problems, and...
Australia, Japan, New Zealand, the United Kingdom, and the United States have been the major providers of bilateral development assistance to the Pacific Island nations since 1987. The Asian Development Bank and the European Union have been the major multilateral donors. The donors' main development objectives, accordi...
Because of such emergencies as natural disasters, hazardous material spills, and riots, all levels of government have had some experience in preparing for different types of disasters and emergencies. Preparing for all potential hazards is commonly referred to as the “all-hazards” approach. While terrorism is a compone...
Federal, state, and local governments share responsibility in preparing for catastrophic terrorist attacks. Because the national security threat is diffuse and the challenge is intergovernmental, national policymakers need a firm understanding of the interests, capacity, and challenges when formulating antiterrorism st...
Program and policy decisions require a wide array of information that answers various questions. For example, descriptive information tells how a program operates—what activities are performed, who performs them, and who is reached. In contrast, evaluative information speaks to how well a program is working—such as whe...
GAO reviewed federal agencies' efforts to provide information on federal program results, focusing on: (1) the current resources and roles for program evaluation in federal agencies; (2) the anticipated effects of governmentwide reforms and other initiatives on evaluation of federal programs; and (3) potential strategi...
The Federal Reserve, as the United States’ central bank, has primary responsibility for maintaining the nation’s cash supply. In carrying out this responsibility, Federal Reserve Banks perform various cash-related functions to meet the needs of the depository institutions served by the Federal Reserve Banks. At the 37 ...
Pursuant to a congressional request, GAO reviewed the work of the Federal Reserve's external auditor, Coopers & Lybrand L.L.P., in reporting on the effectiveness of the internal control structure over financial reporting for cash at the Atlanta and Philadelphia Federal Reserve Banks, and the Los Angeles Branch, focusin...
Existing cap-and-trade programs that regulate greenhouse gases, such as the EU ETS, have experience in the sale of allowances. As we reported in November 2008, the ETS began the first of its trading periods, or “phases,” in 2005. In Phase I, which ran from 2005 to 2007, member states were allowed to auction up to 5 per...
Congress is considering proposals for market-based programs to limit greenhouse gas emissions. Many proposals involve creating a cap-and-trade program, in which an overall emissions cap is set and entities covered by the program must hold tradable permits--or "allowances"-- to cover their emissions. According to the Co...
Each fiscal year, the Department of Energy (DOE) requests new obligational authority from the Congress to meet the costs of running its programs. During a fiscal year, new obligational authority can be adjusted to reflect changes in authority, such as a rescission of authority. These adjustments result in an adjusted n...
GAO reviewed the Department of Energy's (DOE) approach for identifying carryover balances from previous years' budgets that may be available to reduce budget requests for new fiscal years. GAO found that: (1) DOE does not use a uniform, effective method of identifying carryover balances; (2) DOE makes separate, general...
On a typical day, approximately 100,000 flights around the world reach their destinations without incident, and the safety of the global air transportation system has continued to improve in recent years. The United States air transport system, in particular, is experiencing one of the safest periods in its history. Th...
The AF447 and MH370 disasters have raised questions about why authorities have been unable to locate passenger aircraft. In response to these aviation accidents, government accident investigators, international organizations, and industry have offered proposals that aim to enhance oceanic flight tracking and flight dat...
The MHS is a complex organization that provides health services to its beneficiaries across a range of care venues, from the battlefield to traditional hospitals and clinics at stationary locations. The current management of this large health system is spread over several organizations in order to meet its two-fold mis...
Over the past decade, the cost of the MHS has grown substantially and is projected to reach nearly $95 billion by 2030 according to the Congressional Budget Office. As health care costs consume an increasingly large portion of the defense budget, current DOD leadership and Congress have recognized the need to better co...
SCSEP evolved from Operation Mainstream, which trained and employed chronically unemployed adults under the Economic Opportunity Act of 1964. In 1965, Operation Mainstream provided funding to the Green Thumb organization, at the time a nonprofit affiliate of the National Farmers Union, to conduct a pilot training and e...
GAO examined the Department of Labor's (DOL) Senior Community Service Employment Program (SCSEP), focusing on: (1) DOL process for awarding SCSEP grants; (2) the extent to which DOL equitably distributes SCSEP funds; and (3) SCSEP administrative costs. GAO found that: (1) in order to maintain 1978 activity levels, the ...
In 2011, there were an estimated 150,000 Native American veterans, representing less than 1 percent of the entire veteran population, Additionally, according to a VA according to the U.S. Census Bureau.report that analyzed Census Bureau data, American Indian and Alaska Native veterans were significantly more likely to ...
The unemployment rate for all veterans has risen since the beginning of the economic downturn, but the unemployment rate for Native Americans living on tribal land has been higher. In addition, tribal land is frequently located in remote areas characterized by limited economic development, which can make finding a job ...
As part of our audit of the fiscal years 2014 and 2013 CFS, we considered the federal government’s financial reporting procedures and related internal control. Also, we determined the status of corrective actions Treasury and OMB have taken to address open recommendations relating to their processes to prepare the CFS ...
Treasury, in coordination with OMB, prepares the Financial Report of the United States Government , which contains the CFS. Since GAO's first audit of the fiscal year 1997 CFS, certain material weaknesses and other limitations on the scope of its work have prevented GAO from expressing an opinion on the accrual-based C...
Various factors challenge U.S. efforts to ensure proper management and oversight of U.S. development efforts in Afghanistan. Among the most noteworthy has been the “high-threat” working environment U.S. personnel and others face in Afghanistan, the difficulties in preserving institutional knowledge due in part to a hig...
This testimony discusses oversight of U.S. assistance programs in Afghanistan. Strengthening the Afghan economy through development assistance efforts is critical to the counterinsurgency strategy and a key part of the U.S Integrated Civilian-Military Campaign Plan for Afghanistan. Since fiscal year 2002, the U.S. Agen...
The nearly $3 billion in unpaid federal taxes owed by over 27,000 contractors registered in DOD’s Central Contractor Registration system (CCR) represented almost 14 percent of the registered contractors as of February 2003. In addition, DOD contractors receiving fiscal year 2002 payments from five of the largest DFAS c...
GAO addressed issues related to three high-risk areas including the Department of Defense (DOD) and the Internal Revenue Service (IRS) financial management and IRS collection of unpaid taxes. This testimony provides a perspective on (1) the magnitude of unpaid federal taxes owed by DOD contractors, (2) whether indicati...
The Low-Level Radioactive Waste Policy Act of 1980, as amended in 1985, made states responsible for disposing of commercially generated low-level radioactive waste. Consequently, in 1987 Arizona, California, North Dakota, and South Dakota entered into a compact in which California agreed to develop a disposal facility ...
GAO discussed the proposed transfer of federal land in Ward Valley, California to the state for use as a low-level radioactive waste disposal site, focusing on: (1) what sources of information the Department of the Interior relied on in deciding to prepare a second supplemental environmental impact statement and in sel...
As you know, our country’s transition into the 21st Century is characterized by a number of key trends including global interdependence; diverse, diffuse, and asymmetrical security threats; rapidly evolving science and technologies; dramatic shifts in the age and composition of our population; important quality of life...
This testimony discusses the Federal Bureau of Investigation's (FBI) proposed reorganization and realignment plans. The FBI's plans are part of a broader effort to fundamentally transform the federal government in light of recent trends and long-range fiscal challenges. As it moves into the 21st century, the country fa...
There is no single definition of transit-oriented development; however, research generally describes such a development as a compact, mixed-use, walkable neighborhood located near transit facilities. Research has highlighted that most transit-oriented developments are typically near a fixed-guideway rail station, gener...
The federal government has increasingly focused on linking affordable housing to transit-oriented developments--compact, walkable, mixed-use neighborhoods located near transit--through the Department of Housing and Urban Development's (HUD) housing programs and the Department of Transportation's (DOT) Federal Transit A...
CBP has two priority missions: (1) detecting and preventing terrorists and terrorist weapons from entering the United States, and (2) facilitating the orderly and efficient flow of legitimate trade and travel. CBP’s supporting missions include interdicting illegal drugs and other contraband; apprehending individuals wh...
While the Enhanced Border Security and Visa Protection Act repealed a 45 minute standard for inspecting international passengers, minimizing wait times at airports remains an area of concern for U.S. Customs and Border Protection (CBP). Shortly after its creation in March 2003, CBP assumed inspection functions from the...
The H-2A program was preceded by several other temporary worker programs designed to address farm labor shortages in the United States. During World War I, the Congress authorized the issuance of rules providing for the temporary admission of otherwise inadmissible aliens, and this led to the establishment of a tempora...
The H-2A visa program allows U.S. employers anticipating a shortage of domestic agricultural workers to hire foreign workers on a temporary basis. State workforce agencies and three federal agencies—the Departments of Labor, Homeland Security, and State review applications for such workers. GAO was asked to examine (1)...
Wind energy is generated when wind turbines convert the kinetic energy in the wind into mechanical power, which can be used to generate electricity or for specific tasks such as grinding grain or pumping water. Electricity generated from wind can be used for other stand-alone purposes, such as charging a battery, or ca...
Wind energy has been the fastest growing source of U.S. electric power generation in recent years. The increase in federal funding for wind technologies and involvement of multiple agencies has raised questions about fragmented, overlapping, or duplicative federal support. In this report, GAO examines federal wind-rela...
An improper payment is any payment that should not have been made or that was made in an incorrect amount (including overpayments and underpayments) under statutory, contractual, administrative, or other legally applicable requirements. This definition includes any payment to an ineligible recipient, any payment for an...
CMS uses several types of claim review contractors to help reduce improper payments and protect the integrity of the Medicare program. CMS pays its contractors differently—the agency is required by law to pay RAs contingency fees from recovered overpayments, while other contractors are paid based on cost. Questions hav...
Driver licenses have become widely accepted identity documents because they generally include features that make them difficult to counterfeit or alter and may contain identifying information such as the licensees’ legal name, photograph, physical description, and signature. Currently, about 188 million drivers are lic...
Since September 11, 2001, more attention has been focused on the importance of identifying people who use false identity information or documents to obtain a driver license. The Social Security Administration (SSA) offers states a service to verify social security numbers (SSNs) collected during the driver licensing pr...
Cargo containers are an important segment of maritime commerce. Approximately 90 percent of the world’s cargo moves by container. In 2002, approximately 7 million containers arrived at U.S seaports, carrying more than 95 percent of the nation’s non-North American trade by weight and 75 percent by value. Many experts on...
After the attacks of September 11, 2001, concerns intensified that terrorists would attempt to smuggle a weapon of mass destruction into the United States. One possible method is to use one of the 7 million cargo containers that arrive at our seaports each year. Addressing the potential threat posed by the movement of ...
In the 1990s, a number of influential studies sponsored by NIH, IOM, and AAMC and the American Medical Association (AMA) identified some major problems in clinical research and highlighted NIH’s role in addressing some of these problems. First, there was a general concern that clinical research was receiving substantia...
Clinical research is critical for the development of strategies for the prevention, diagnosis, prognosis, treatment, and cure of diseases. Clinical research has been defined as patient-oriented research, epidemiologic and behavioral studies, and outcomes research and health services research. The National Institutes of...
The LDA, as amended by HLOGA, requires lobbyists to register with the Secretary of the Senate and the Clerk of the House and file quarterly reports disclosing their lobbying activity. No specific requirements exist for lobbyists to create or maintain documentation in support of the reports they file. However, LDA guida...
The Honest Leadership and Open Government Act of 2007 requires that GAO annually (1) determine the extent to which lobbyists can demonstrate compliance with disclosure requirements, (2) identify any challenges that lobbyists report to compliance, and (3) describe the resources and authorities available to the U.S. Atto...
Afghanistan is one of the world’s poorest countries and ranks near the bottom of virtually every development indicator category, including life expectancy; literacy; nutrition; and infant, child, and maternal mortality. According to the most recent National Risk and Vulnerability Assessment conducted by the government ...
Eighty percent of Afghans are dependent on agriculture for their livelihoods. Agricultural assistance is a key U.S. contribution to Afghanistan's reconstruction efforts. Since 2002, the U.S. Agency for International Development (USAID) has awarded about $1.4 billion for agricultural programs to increase agricultural pr...
FDA categorizes medical devices in one of three classifications based on the degree of potential risk and control needed to reasonably ensure their safety and effectiveness. Class I, or “low risk,” devices are subject to minimum regulation and include such items as tongue depressors, elastic bandages, and bed pans. Cla...
Pursuant to a congressional request, GAO provided information on whether the Food and Drug Administration (FDA) is providing adequate oversight of the tracking systems of high-risk device manufacturers and whether recalls of devices are executed promptly, focusing on whether: (1) FDA ensures that manufacturers operate ...
We interviewed staff from USAID and its implementing partners in Nairobi who had responsibility for oversight of the EFSP-funded operations in both Kenya and Somalia. including some countries with areas considered high security risk. Obligations for cash-based EFSP projects grew from $75.8 million in fiscal year 2010 t...
For over 60 years, the United States has provided assistance to food-insecure countries primarily in the form of food commodities procured in the United States and transported overseas. In recent years, the United States has joined other major donors in increasingly providing food assistance in the form of cash or vouc...
In 1990, as part of its effort to meet federal clean air standards, California adopted a requirement that effectively requires automobile companies to offer electric vehicles (EV) for sale there beginning in 1998. Subsequently, similar legislation was passed in several northeastern states. However, the automobile compa...
Pursuant to a congressional request, GAO reviewed the development of advanced batteries for electric vehicles, focusing on the: (1) progress that the United States Advanced Battery Consortium (USABC) has made in reaching its long-term and mid-term research goals; (2) funding that has been spent as of fiscal year 1995 a...
The insular areas of American Samoa, the CNMI, and Guam are located in the Pacific Ocean, some 4,100 to 6,000 miles from the U.S. mainland (see fig. 1). The USVI is located about 1,000 miles southeast of Miami in the Caribbean Sea. American Samoa, which had a population of about 65,628 in 2009, lies about 2,600 miles s...
The U.S. insular areas of American Samoa, the Commonwealth of the Northern Mariana Islands (CNMI), Guam, and the U.S. Virgin Islands (USVI) face serious economic and fiscal challenges and rely on federal funding to deliver critical services. The Department of the Interior (Interior), through its Office of Insular Affai...
unable to purchase services. However, over 30 other programs exist. (See appendix for an overview of some of these programs.) These other programs, which collectively spent more than $1 billion a year as of 1996, use one of three strategies aimed to ensure that all populations have access to care. Providing incentives ...
GAO discussed the Rural Health Clinic Program in the broader context of GAO's past reviews of federal efforts to improve access to primary health care, focusing on: (1) the common problems GAO found and some recent initiatives to address them; and (2) how the type of management changes called for under the Government P...
SSA’s primary mission is to pay benefits under its Old-Age, Survivors, and Disability Insurance and Supplemental Security Income programs, in accordance with Titles II and XVI of the Social Security Act of 1935 (the Act), as amended.(SSN)—a unique identifier assigned to each person through a process known as “enumerati...
As the steward of taxpayer dollars, the federal government must guard against improper payments. Federal agencies may avoid paying deceased beneficiaries by matching their payment data with death data SSA maintains and shares. In addition, recent legislation has established additional requirements for federal agencies ...
The authority to monetize food aid was established by the Food Security Act of 1985. The act allowed implementing partners that received nonemergency food aid under USAID’s Food for Peace program and USDA’s Food for Progress program to monetize some of the food in recipient countries and use the proceeds to cover assoc...
Since the Food Security Act of 1985, Congress has authorized monetization--the sale of U.S. food aid commodities in developing countries to fund development. In fiscal year 2010, more than $300 million was used to procure and ship 540,000 metric tons of commodities to be monetized by the U.S. Agency for International D...
States historically have had jurisdiction over the way business entities within their boundaries are formed and over reporting requirements for these entities. Statutes and requirements vary from state to state. In general, however, forming a company involves certain steps. Initially, a company principal or someone act...
Companies form the basis of most commercial and entrepreneurial activities in market-based economies; however, "shell" companies, which have no operations, can be used for illicit purposes such as laundering money. Some states have been criticized for requiring minimal ownership information to form a U.S. company, rais...
PPACA directed each state to establish a state-based health insurance marketplace for individuals to enroll in private health insurance plans, apply for income-based financial assistance, and, as applicable, obtain a determination of their eligibility for other health coverage programs, such as Medicaid or the State Ch...
PPACA requires the establishment of health insurance marketplaces in each state to assist individuals in comparing, selecting, and enrolling in health plans offered by participating issuers. CMS is responsible for overseeing these marketplaces, including establishing a federally facilitated marketplace in states that d...
BSE and vCJD are among a group of diseases known as transmissible spongiform encephalopathies (TSE). Currently, there are no therapies or vaccines to treat TSEs, and a definitive diagnosis can only be made from a post mortem examination of the brain. The infective agent that gives rise to TSEs is generally thought to b...
Bovine spongiform encephalopathy (BSE), also known as mad cow disease, has been found in cattle in 23 countries. Countries with BSE have suffered large economic losses because of declines in both beef exports and domestic beef sales. The U.S. Department of Agriculture (USDA) and the Food and Drug Administration (FDA) h...
Each year, FHA helps hundreds of thousands of Americans finance home purchases. Established under the National Housing Act, FHA insures private lenders against losses on mortgages for single-family homes. FHA plays a particularly large role in certain market segments, including low-income borrowers and first-time homeb...
Pursuant to a congressional request, GAO reviewed the Federal Housing Administration's (FHA) appraisal process, focusing on: (1) how well the Department of Housing and Urban Development (HUD) is monitoring the performance of the appraisers on its roster and implementing procedures for addressing consumers' complaints a...