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The magnitude of IRS’ collection workload is staggering. As of the beginning of fiscal year 1996, IRS reported that its inventory of unpaid tax assessments totaled about $200 billion. Of this amount, IRS estimated that about $46 billion had collection potential. In addition, during the fiscal year, an additional $59 bi...
GAO discussed: (1) the availability of information on the Internal Revenue Service's (IRS) use of its enforcement authorities to collect delinquent taxes; and (2) whether information existed that could be used to determine whether collection enforcement authorities were properly used. GAO found that: (1) while IRS has ...
The U.S. government has engaged in multiple efforts in Afghanistan since declaring a global war on terrorism in 2001 that targeted al Qaeda, its affiliates, and other violent extremists. These efforts employ a whole-of- government approach that calls for the use of all elements of U.S. national power to disrupt, disman...
The United States has engaged in multiple efforts in Afghanistan, Iraq, and Syria since declaring a global war on terrorism in 2001. Currently, in Afghanistan, Iraq, and Syria, U.S. forces are deployed under force management levels set by the administration. Force management levels and similar caps limit the number of ...
Prescription opioid pain relievers are safe and effective when used as directed, but these highly addictive substances can pose serious risks of addiction or death if they are abused, misused, or diverted. Opportunities for abuse or diversion can occur as drugs flow through the prescription drug supply chain. DEA is re...
The DEA administers and enforces the CSA as it pertains to ensuring the availability of controlled substances, including certain prescription drugs, for legitimate use while limiting their availability for abuse and diversion. The CSA requires those handling controlled substances to register with DEA. GAO was asked to ...
Against this backdrop of long-standing concerns with DOD’s internal controls over its payment processes, I would like to briefly outline the specifics of the two recent fraud cases. The first case involved fraudulent activity between October 1992 and February 1993 related to two Bolling Air Force Base (AFB) office auto...
Pursuant to a congressional request, GAO discussed the current status of internal controls over the process for Air Force vendor payments, focusing on two recent cases of payment fraud. GAO noted that: (1) the two cases of Air Force vendor payment fraud resulted from a weak internal control environment; (2) the lack of...
In December 2007, the OMB Office of Federal Procurement Policy issued guidance to chief acquisition officers and senior procurement executives to review and update their acquisition policies on the appropriate use of incentive fee contracts, which include award fee contracts. The guidance highlighted preferred practice...
From fiscal year 2004 through fiscal year 2008, agencies spent over $300 billion on contracts which include award fees. While many agencies use award fee contracts, over 95 percent of the government's spending using this contract type in fiscal year 2008 occurred at five: the departments of Defense (DOD), Energy (DOE),...
I would like to begin my testimony by briefly describing the development of the FHLBank System, significant statutory changes to the System, and its operations. Then, I will describe FHFB’s structure and activities. Congress passed the Federal Home Loan Bank Act (FHLBank Act) in 1932 and established the FHLBank System ...
The FHLBank System (FHLBank System or System) is a government-sponsored enterprise (GSE) that consists of 12 Federal Home Loan Banks (FHLBanks) and is cooperatively owned by member financial institutions, typically commercial banks and thrifts. The primary mission of the FHLBank System is to promote housing and communi...
RWTMA includes provisions related to unobligated balances, client-level data, and ADAPs. RWTMA includes provisions to encourage grantees to obligate their grant funds in the year in which they were awarded. RWTMA provides that Part A and Part B grant funds are available for obligation for a one-year period beginning on...
Under the CARE Act, funds are made available to assist over 530,000 individuals affected by HIV/AIDS. Grantees directly provide services to individuals (clients) or arrange with service providers to do so. The Department of Health and Human Services's (HHS), Health Resources and Services Administration (HRSA), which ad...
The GOES satellite system, which has been operational since 1975, plays a critical role in weather forecasting. The continuous availability of GOES data is vital to the success of NWS’ approximately $4.5 billion systems modernization program. GOES is one of two weather satellite systems operated by NOAA; the other is a...
Pursuant to a congressional request, GAO reviewed the National Oceanic and Atmospheric Administration's (NOAA) management of the Geostationary Operational Environmental Satellite (GOES) Program, focusing on: (1) NOAA's strategy for procuring satellites in the GOES continuation series; (2) what steps NOAA should be taki...
SSA is currently undertaking a multiyear, multibillion dollar systems modernization effort that is intended to replace aging equipment, support current and future redesigned work processes, and improve productivity. The cornerstone of this modernization effort is the agency’s transition from its current centralized, ma...
Pursuant to a congressional request, GAO reviewed the status of the Social Security Administration's (SSA) software development process improvement efforts. GAO noted that: (1) SSA has initiated a number of actions to improve its software development capability; (2) among other things, it has: (a) launched a formal sof...
As the lead federal agency for maritime homeland security within the Department of Homeland Security, the Coast Guard is responsible for homeland and nonhomeland security missions, including ensuring security in ports and waterways and along coastlines, conducting search and rescue missions, interdicting drug shipments...
The Coast Guard has been asserting that its deepwater legacy assets are "failing at an unsustainable rate." After the events of September 11, 2001, the Coast Guard's deepwater missions expanded to include a greater emphasis on ports, waterways, and coastal security. These heightened responsibilities required changes to...
Employer-sponsored health coverage is the leading source of health coverage in the United States. In 2010, 59 percent of Americans under age 65 received health coverage through employer-sponsored group health plans, and an additional 7 percent received coverage through health coverage purchased directly from health ins...
The share of employers offering health coverage has generally declined in the last decade. Researchers believe that certain provisions of PPACA could affect employers’ future willingness to offer health coverage, such as the availability of subsidized coverage through new health insurance marketplaces called “exchanges...
I would like to begin my testimony by briefly describing the missions and activities of each of the GSEs, and the risks they pose to taxpayers. Then I will describe the current GSE regulatory structure. Fannie Mae and Freddie Mac’s mission is to enhance the availability of mortgage credit across the nation during both ...
Serious concerns exist regarding the risk management practices and the federal oversight of the housing government-sponsored enterprises (GSE)--Fannie Mae, Freddie Mac, and the Federal Home Loan Bank System (FHLBank System), which had combined obligations of $4.6 trillion as of year-end 2003. In 2003, Freddie Mac discl...
The UN system includes the General Assembly, the Secretariat, peacekeeping missions throughout the world, and separately administered funds, programs, and specialized agencies that have their own governing bodies. The General Assembly established the separately administered funds and programs with responsibility for pa...
The United States has long advocated for strong oversight of the United Nations (UN). In 2005, GAO raised long-standing concerns that the ability of the UN's Office of Internal Oversight Services (OIOS) to carry out its mandate was constrained in scope and authority, and in 2006, GAO found that funding arrangements imp...
In ending the AFDC program and establishing TANF block grants to states, PRWORA built upon and expanded state-level reforms and significantly changed welfare policy for low-income families with children. The legislation ended the legal entitlement to cash assistance for eligible needy families with children and focused...
To reduce out-of-wedlock pregnancies among welfare recipients, some states have imposed family caps on welfare benefits. One factor that determines the amount of cash benefits a family receives is the family's size--larger families receive more benefits. In states with a family cap policy, however, no additional cash b...
Located within the Department of Defense, the Corps has both military and civilian responsibilities. Through its Civil Works program, the Corps plans, designs, constructs, operates, and maintains a wide range of water resources infrastructure projects for purposes such as flood control, navigation, and environmental re...
The Corps plans, designs, and constructs water resources infrastructure, such as dams and levees. According to the U.S. Global Change Research Program, the frequency and intensity of extreme weather events are increasing. Much of the Corps' infrastructure was built over 50 years ago and may not be designed to operate w...
To obtain information on DOE’s contractor protective forces, we visited three of the sites with enduring Category I SNM missions—Pantex, the Savannah River Site, and Los Alamos National Laboratory—and met with protective force contractors, federal site office officials, and protective force union representatives at the...
The September 11, 2001, terrorist attacks raised concerns about the security of Department of Energy's (DOE) sites with weapons-grade nuclear material, known as Category I Special Nuclear Material (SNM). To better protect these sites against attacks, DOE has sought to transform its protective forces protecting SNM into...
Data limitations stem from the fact that performance data are reported by multiple agencies. the United States will admit for resettlement in a given year. The presidential ceiling has decreased from about 90,000 in fiscal year 1999 to 80,000 in fiscal year 2009. However, the number of refugees actually entering the Un...
In fiscal year 2009, the United States resettled close to 70,000 refugees fleeing persecution in their homelands. To assist in their transition to the United States and help them attain employment, the Department of Health and Human Services Office of Refugee Resettlement (ORR) provides temporary cash, medical, and oth...
The first space shuttle launch occurred on April 12, 1981. During the 25th launch on January 28, 1986, the shuttle Challenger was destroyed shortly after liftoff from Kennedy Space Center. Shuttle flights were suspended while the accident was investigated by the Presidential Commission. The shuttle returned to flight o...
Pursuant to a congressional request, GAO reviewed the National Aeronautics and Space Administration's (NASA) management of risk associated with space shuttle flights, focusing on NASA attempts to: (1) increase the flow and communication of risk information; and (2) use quantitative methods for assessing risk. GAO found...
FAA’s air traffic management mission is to promote the safe, orderly, and expeditious flow of air traffic in the national airspace. To accomplish this mission, FAA employs a vast network of ATC and traffic flow management computer hardware, software, and communications equipment to (1) prevent collisions between aircra...
GAO reviewed the Federal Aviation Administration's (FAA) Display Channel Complex Rehost (DCCR) project, intended as an interim replacementof the Display Channel Complex (DCC), focusing on: (1) recent outages caused by DCC; (2) whether DCC was meeting its system availability requirement; (3) FAA's projections of future ...
With many hospitals, outpatient clinics, domiciliaries, and nursing homes, VA is one of the largest direct-delivery health care systems in the country. In fiscal year 1997, VA received a medical care appropriation of about $17 billion to provide inpatient, outpatient, nursing home, and domiciliary services to 2.6 milli...
GAO reviewed the Department of Veterans Affairs' (VA) efforts to improve and monitor veterans' access to health care. GAO noted that: (1) VA has taken important steps to improve the efficiency of its health care system and veterans' access to it; (2) VA medical centers have increased efficiency by expanding the use of ...
In light of the significant changes in the international security environment resulting from the dissolution of the Soviet Union and declining resources available for defense needs, the Department of Defense (DOD) has been reexamining U.S. defense strategy, force levels, and budgetary requirements for the post-Cold War...
GAO reviewed the key assumptions the Department of Defense (DOD) has made during its bottom-up review to determine whether they reasonably support the execution of a two-conflict strategy. GAO found that: (1) the strategy of fighting and winning two nearly simultaneous conflicts will require a significant change in mil...
In the United States, DOE’s EIA collects and reports data provided voluntarily by the states on the amount of natural gas flared and vented, but the data are incomplete, inconsistent, and not as useful as they could be from an environmental perspective. Information on gas flared and vented outside the United States is ...
Since 1995, the average price of natural gas in the United States has almost tripled as demand has grown faster than supply. Despite this increase, natural gas is regularly lost as it is burned (flared) and released into the atmosphere (vented) during the production of oil and gas. GAO was asked to (1) describe flaring...
About 9 months prior to Katrina’s landfall, the NRP was issued to frame the federal response to domestic emergencies ranging from smaller, regional disasters to incidents of national significance. The plan generally calls for a reactive federal response following specific state requests for assistance. However, the NRP...
Hurricane Katrina was one of the largest natural disasters in U.S. history. Despite a large deployment of resources at all levels, many have regarded the federal response as inadequate. GAO has a body of ongoing work that covers the federal government's preparedness and response to hurricanes Katrina and Rita. This sta...
Private sector participation and investment in highways is not new. In the 1800s, private companies built many roads that were financed with revenues from tolls, but this activity declined due to competition from railroads and greater state and federal involvement in building tax- supported highways. Private sector inv...
The United States is at a critical juncture in addressing the demands on its transportation system, including highway infrastructure. State and local governments are looking for alternatives, including increased private sector participation. GAO was asked to review (1) the benefits, costs, and trade-offs of public-priv...
In recent years, the ambulance industry has experienced several changes. In 2002, CMS implemented a new Medicare fee schedule for ambulance services, replacing the previous system that paid providers on a reasonable cost or reasonable charge basis. In addition, according to industry experts, many volunteer providers ha...
The Centers for Medicare & Medicaid Services (CMS) recently implemented a Medicare ambulance fee schedule in which providers are paid a base payment per trip plus a mileage payment. An adjustment is made to the mileage rate for rural trips to account for higher costs. CMS has stated that this rural adjustment may not s...
Third-party information reporting dramatically increases the accuracy of tax returns. Third parties—employers, banks, and others—report wages, interest, and other information to both taxpayers and IRS. An IRS study of individual tax compliance found that in tax year 2006, taxpayers accurately reported over 90 percent o...
For tax year 2011, IRS matched over 140 million individual income tax returns against the 1.6 billion information returns it received from third parties such as employers. Generally, this match does not occur until well after refunds are issued. In early 2011 the then IRS Commissioner outlined a vision for a "Real Time...
It is the federal government’s responsibility to assure the physical protection of its facilities and the safety of employees and visitors of those federal buildings. GSA, through its Public Building Service (PBS) is the primary property manager for the federal government, owning or leasing 39 percent of the federal go...
The terrorist attacks of September 11 have heightened concerns about the physical security of federal buildings and the need to protect those who work in and visit these facilities. These concerns have been underscored by reports of long-standing vulnerabilities, including weak controls over building access. There are ...
OWCP is responsible for adjudicating and administering claims of work- related injuries and illnesses as authorized by the Federal Employees’ Compensation Act (FECA) (5 U.S.C. 8101 et seq., as amended).The FECA program covers nearly 3 million active duty civilian federal employees, providing benefits to those it determ...
This testimony discusses the Department of Labor's Office of Workers' Compensation Programs (OWCP). GAO reviewed how OWCP communicates with injured federal workers, agencies who employ these persons, and medical and other service providers who treat them. To evaluate OWCP's system, GAO used criteria suggested by the Na...
VA’s mission is to promote the health, welfare, and dignity of all veterans in recognition of their service to the nation by ensuring that they receive medical care, benefits, social support, and lasting memorials. According to information from the department, its employees maintain the largest integrated health care s...
The use of information technology (IT) is crucial to helping the Department of Veterans Affairs (VA) effectively serve the nation's veterans, and the department has expended billions of dollars annually over the last several years to manage and secure its information systems and assets. VA has, however, experienced cha...
Effective internal controls are essential to achieving the proper conduct of government business with full accountability for the resources made available. Internal controls serve as the first line of defense for preventing and detecting fraud and help ensure that an agency meets its missions, goals, and objectives; co...
Pursuant to a congressional request, GAO reviewed two specific cases of fraud involving Air Force vendor payments, focusing on: (1) internal control weaknesses that contributed to the two fraud cases; (2) observations on whether the same or similar internal control weaknesses continue to leave the Air Force vulnerable ...
In July 1995, we reported on IRS’ progress in implementing some of the business and technological components of its modernization effort, known as Tax Systems Modernization (TSM). Although we said that IRS had made some progress, we also said that pervasive management and technical weaknesses existed that placed the mo...
Pursuant to a congressional request, GAO reviewed the performance of the Internal Revenue Service's (IRS) Service Center Recognition/Image Processing System (SCRIPS) in 1996, focusing on: (1) the primary causes for performance problems that occurred in 1995; (2) whether SCRIPS performance improved in 1996 as of Septemb...
The September 2001 Quadrennial Defense Review (QDR) outlined a strategy to sustain and transform the military force structure that has been in place since the mid-1990s. In this review, the Department of Defense (DOD) committed to selectively recapitalize older equipment items to meet near-term challenges and to provid...
GAO was asked to assess the condition of key equipment items and to determine if the services have adequate plans for sustaining, modernizing, or replacing them. To address these questions, we selected 25 major equipment items, and determined (1) their current condition, (2) whether the services have mapped out a progr...
According to State, more than 25,000 U.S. government personnel are assigned to 275 U.S. diplomatic posts overseas. These officials represent a number of agencies besides State, such as the Departments of Agriculture, Defense, Homeland Security, Justice, and the Treasury, and the U.S. Agency for International Developmen...
Since the 1998 East Africa bombings, U.S. diplomatic personnel working overseas have faced increasing threats to their safety and security. State has built many new embassies and consulates since 1998 and enhanced security measures at others. Increased security at such facilities has raised concerns that residences, sc...
In response to global challenges the government faces in the coming years, we have a unique opportunity to create an extremely effective and performance-based organization that can strengthen the nation’s ability to protect its borders and citizens against terrorism. There is likely to be considerable benefit over time...
Since September 11, the President and Congress have taken aggressive steps to protect the nation, including creating an Office of Homeland Security (OHS); passing new laws, such as the USA Patriot Act and an emergency supplemental spending bill; establishing a new agency to improve transportation security; and working ...
Pakistan is central to U.S. efforts to disrupt, dismantle, and defeat al Qaeda and deny its resurgence in the Afghanistan-Pakistan region. The United States has sought to secure these interests through counterterrorism and counterinsurgency cooperation with Pakistan as well as through a long-term partnership anchored, ...
Pakistan is a key U.S. partner in the effort to combat terrorism and violent extremism. In fiscal years 2002 through 2012, Pakistan received more than $26 billion in U.S. funding. To travel to Pakistan to implement and oversee programs, U.S. officials are required to obtain a Pakistani visa and, depending on the length...
The Creekbed facility was built in 1937 as a German air force hospital. The U.S. military acquired it at the conclusion of World War II and used it as a hospital until the late 1990s. The facility was slated to revert to the German government in 2000. From 2000 to 2001, State conducted discussions with the German gover...
The State Department plans to spend at least $80 million to purchase and renovate a multibuilding facility in Frankfurt, Germany. The facility, known as Creekbed, is scheduled to open in mid-2005. The project is a key rightsizing initiative under the President's Management Agenda to reassess and reconfigure the staffin...
Export promotion activities include efforts to raise awareness about exporting and to provide businesses with export counseling, training, and information on market opportunities; help connecting with potential buyers abroad; and help obtaining financing. Responsibility for export promotion is widely dispersed. Many fe...
The 2010 National Export Initiative calls for the federal government to coordinate more with state and local governments and other public and private partners on export promotion. Recently, the TPCC identified three key initiatives to enhance collaboration among federal, state, and other partners. Congress requested th...
Military construction appropriations fund the planning, design, construction, alteration, and improvement of military facilities worldwide. The military construction appropriation request for fiscal year 2008 included approximately $21.3 billion for military construction and family housing, of which nearly $1.2 billion...
Over the next several years, implementation of the Department of Defense's (DOD) Integrated Global Presence and Basing Strategy will result in the realignment of U.S. forces and the construction of new facilities costing billions of dollars at installations overseas. The Senate and House reports accompanying the fiscal...
In December 1994, the Secretary of Housing and Urban Development announced a plan to reinvent the Department to transition it from a “lumbering bureaucracy to a streamlined partner with state and local governments.” With the streamlining, the Secretary expects HUD to reduce its staffing from about 11,900 to 7,500 by th...
Pursuant to a congressional request, GAO reviewed the Federal Housing Administration's (FHA) streamlining plans, focusing on: (1) FHA plans to use information technology to support the streamlining of single-family housing operations and reduce staff; (2) similarities between FHA initiatives and those undertaken by lea...
Congress enacted the EIC in 1975 with the goal of offsetting the Social Security taxes paid by the working poor and creating a greater work incentive for low-income taxpayers. According to data cited in the task force report, an estimated 4.3 million individuals were lifted out of poverty in 1998 by the EIC, including ...
The Earned Income Credit (EIC), a tax credit available to the working poor, has experienced high rates of noncompliance. Unlike many benefit programs, EIC recipients generally receive payments without advance, formal determinations of eligibility; the Internal Revenue Service (IRS) checks some taxpayers' eligibility la...
Plans for the new convention center were initiated in 1993 by the District’s Hotel and Restaurant Associations, the Convention and Visitors Association, and the District of Columbia government. The Washington Convention Center Authority Act of 1994 (1994 Act) authorizes WCCA to construct, maintain, and operate the new ...
Pursuant to a congressional request, GAO reviewed the Washington Convention Center Authority's (WCCA) efforts to arrange for financing and constructing a new convention center in the District of Columbia, focusing on the: (1) estimated cost of this project, including the guaranteed maximum price (GMP) for constructing ...
The energy used to generate our nation’s electricity comes from many different sources. Currently, most electricity in the United States is generated with fossil fuel and nuclear technologies—coal (52 percent), nuclear (20 percent), natural gas (16 percent), and oil (3 percent). Fossil fuels are considered nonrenewable...
Wind power has recently experienced dramatic growth in the United States, with further growth expected. However, several wind power-generating facilities have killed migratory birds and bats, prompting concern from wildlife biologists and others about the species affected, and the cumulative effects on species populati...
The Mutual Educational and Cultural Exchange Act of 1961 authorizes the J-1 Exchange Visitor Program. The program provides foreign nationals with opportunities to participate in exchange programs in the United States and return home to share their experiences, while also encouraging Americans to participate in educatio...
Exchange programs, which bring over 280,000 foreign visitors to the United States annually, are widely recognized as an effective way to expose citizens of other countries to the American people and culture. Past GAO and the Department of State (State) Office of Inspector General reviews have reported that some exchang...
NRC is an independent agency established by the Energy Reorganization Act of 1974 to regulate the civilian use of nuclear materials. NRC is headed by a five-member commission, with one commission member designated by the President to serve as chairman and official spokesperson. The commission as a whole formulates poli...
The nation's commercial nuclear power plants are potential targets for terrorists seeking to cause the release of radioactive material. The Nuclear Regulatory Commission (NRC), an independent agency headed by five commissioners, is responsible for regulating and overseeing security at the plants. In April 2003, in resp...
In 1986, the United States and the FSM and the RMI entered into the Compact of Free Association. This Compact represented a new phase of the unique and special relationship that has existed between the United States and these island areas since World War II. It also represented a continuation of U.S. rights and obligat...
The United States entered into the Compact of Free Association with the Federated States of Micronesia (FSM) and the Republic of the Marshall Islands (RMI) In 1986. The Compact has provided U.S. assistance to the FSM and the RMI in the form of direct funding as well as federal services and programs. The Compact allows ...
Medicaid is an open-ended entitlement; states are generally obligated to pay for covered services provided to eligible individuals, and the federal government is obligated to pay its share of a state’s expenditures under a federally approved state Medicaid plan. The federal share of each state’s Medicaid expenditures i...
Medicaid is an over $500 billion dollar jointly financed program for which the federal government matches state Medicaid expenditures. Within certain limits, states can make supplemental payments to providers in addition to their regular claims-based payments and receive federal matching funds. These payments have grow...
The INA defines U.S. parameters for intercountry adoptions. INA establishes criteria for children’s entry into the United States and eligibility requirements for prospective adoptive parents of children from foreign countries. A child is eligible for an immediate relative (IR) classification under the INA if the child ...
U.S. intercountry adoptions nearly tripled from more than 8,000 to more than 22,000 between fiscal years 1994 and 2004. While the Department of State (State) and U.S. Citizenship and Immigration Services (USCIS) manage the process, factors ranging from corruption to inadequate legal frameworks in foreign countries coul...
Compared with RAPS data, MA encounter data contain more data elements, including data on diagnoses not used for risk adjustment. Specifically, MAOs may enter more diagnoses on each encounter data submission than on each RAPS data submission and may transmit encounter data more frequently than RAPS data. (See table 1.) ...
CMS collects MA encounter data to help ensure the proper use of federal funds by improving risk adjustment in the MA program—the private health plan alternative to traditional Medicare—and for other potential purposes. CMS's ability to make proper payments depends on the completeness and accuracy of MA encounter data. ...
Since TARP was authorized, Treasury has implemented a range of programs aimed at stabilizing the financial system and preserving homeownership. As of June 30, 2010, it had disbursed $385 billion for TARP loans and equity investments, and Treasury has already recouped some of these disbursements (table 1). As of June 30...
This testimony discusses our work on the Troubled Asset Relief Program (TARP), which Congress established on October 3, 2008 in response to the financial crisis that threatened the stability of the U.S. financial system and the solvency of many financial institutions. Under the original TARP legislation, the Department...
The FDA Modernization Act of 1997 (FDAMA) established pediatric exclusivity for sponsors that conducted pediatric studies for drugs. In 1999, FDA implemented the Pediatric Rule, which required that sponsors include the results of pediatric studies when submitting certain new drug or biological product applications. How...
In 2007, Congress reauthorized two laws, the Pediatric Research Equity Act (PREA) and the Best Pharmaceuticals for Children Act (BPCA). PREA requires that sponsors conduct pediatric studies for certain products unless the Department of Health and Human Services' (HHS) Food and Drug Administration (FDA) grants a waiver ...
The definition of commercial acquisition has evolved over the last decade to mean the purchase of items customarily used by and sold (or offered) to the general public, including items with minor modifications of a type not customarily available in the commercial marketplace made to meet federal government requirements...
The Department of Defense (DOD) has been urged by commissions, legislation, and a panel to make increased use of commercial acquisition to achieve certain benefits. To help ensure the increased use of commercial acquisition, the Office of the Secretary of Defense (OSD) established and the Air Force implemented two comm...
Advances in information technology and the explosion in computer interconnectivity have had far-reaching effects, including the transformation from a paper-based to an electronic business environment and the capability for rapid communication through e-mail. Although these developments have led to improvements in speed...
Federal agencies are increasingly using electronic mail (e-mail) for essential communication. In doing so, they are potentially creating messages that have the status of federal records, which must be managed and preserved in accordance with the Federal Records Act. Under the act, both the National Archives and Records...
FHA was established in 1934 under the National Housing Act (P.L. 73-479). The primary purpose of FHA’s Fund is to insure private lenders against losses on mortgages that finance purchases of one to four housing units. There are two primary sources and three uses of cash for the Fund. The two sources of cash are income ...
Pursuant to a congressional request, GAO reviewed the Federal Housing Administration's (FHA) Mutual Mortgage Insurance Fund, focusing on: (1) an estimate of the Fund's economic net worth as of the end of fiscal year 1994; (2) the results of the legislatively prescribed capital reserve ratio that expresses economic net ...
Historically, IPP projects were placed in one of three categories—Thrust 1, Thrust 2, and Thrust 3. DOE now only supports Thrust 2 projects. Specifically: Thrust 1 projects were geared toward technology identification and verification and focused on “laboratory-to-laboratory” collaboration, or direct contact between DO...
To address concerns about unemployed or underemployed Soviet-era weapons scientists in Russia and other countries, the Department of Energy (DOE) established the Initiatives for Proliferation Prevention (IPP) program in 1994 to engage former Soviet weapons scientists in nonmilitary work in the short term and create pri...
Plans for the new convention center were initiated in 1993 by the District’s Hotel and Restaurant Associations, the Convention and Visitors Association, and the District of Columbia government. The Washington Convention Center Authority Act of 1994 (1994 Act) authorizes WCCA to construct, maintain, and operate the new ...
Pursuant to a congressional request, GAO reported on the progress of the proposed new convention center project for Washington, D.C., focusing on the project's: (1) approval process; (2) building design; (3) estimated costs; (4) dedicated revenues; and (5) financing plans. GAO found that: (1) the Washington Convention ...
CPP was created to help stabilize the financial markets and banking system by providing capital to qualifying regulated financial institutions through the purchase of preferred shares and subordinated debt. Rather than purchasing troubled mortgage-backed securities and whole loans, as initially envisioned under TARP, T...
CPP was established as the primary means of restoring stability to the financial system under the Troubled Asset Relief Program (TARP). Under CPP, Treasury invested almost $205 billion in 707 eligible financial institutions between October 2008 and December 2009. CPP recipients have made dividend and interest payments ...
WIA specifies a different funding source for each of the act’s main client groups—youth, adults, and dislocated workers. Our report focuses on adults and dislocated workers. Once the Congress appropriates WIA funds, the amount of money that flows to states and local areas depends on a specific formula that takes into a...
The Congress passed the Workforce Investment Act (WIA) in 1998 seeking to create a system connecting employment, education, and training services to better match job seekers to labor market needs. However, questions have been raised about how WIA funds are being used and, in particular, how much is being spent on train...
The majority of major acquisition programs in DOD’s space portfolio have experienced problems during the past two decades that have driven up cost and schedules and increased technical risks. Several programs have been restructured by DOD in the face of delays and cost growth. At times, cost growth has come close to or...
Each year, the Department of Defense (DOD) spends billions of dollars to acquire space-based capabilities to support current military and other government operations as well as to enable DOD to transform the way it collects and disseminates information, gathers data on adversaries, and attacks targets. In fiscal year 2...
With the completion of the Uruguay Round of multilateral trade negotiations in 1994, member countries of the General Agreement on Tariffs and Trade (GATT) agreed to a variety of disciplines for international trade in agricultural products. Nonetheless, according to GATT/World Trade Organization (WTO) and member country...
Pursuant to a congressional request, GAO reviewed three state trading enterprises (STE), the Canadian Wheat Board (CWB), the Australian Wheat Board (AWB), and the New Zealand Dairy Board (NZDB) focusing on: (1) the potential capability of export-oriented agricultural STEse to distort trade; and (2) the specific potenti...
The Decennial Census is at a critical stage in the 2008 Dress Rehearsal, in which the Bureau has its last opportunity to test its plans for 2010 under census-like conditions. The dress rehearsal features a mock Census Day, now set for May 1, 2008. Last year at this time, the Bureau carried out a major dress rehearsal o...
In 2007, the U.S. Census Bureau (Bureau) estimated the 2010 Census would cost $11.5 billion, including $3 billion on automation and technology. At a March hearing, the Department of Commerce (Commerce) stated that the Field Data Collection Automation (FDCA) program was likely to incur significant cost overruns and anno...
Personnel security clearances are required for access to certain national security information, which may be classified at one of three levels: confidential, secret, or top secret. A top secret clearance is generally also required for access to Sensitive Compartmented Information or Special Access Programs. The level o...
In light of long-standing problems with delays and backlogs, Congress mandated personnel security clearance reforms through the Intelligence Reform and Terrorism Prevention Act of 2004 (IRTPA). These included requirements related to timeliness, reciprocity, and the creation of a single database to house personnel secur...
From 1962 through 1991, HHS’ system for protecting human research subjects was created, piece by piece, largely in response to disclosures of dangerous or controversial biomedical and behavioral research. (See app. II for more historical information.) The tragic consequences of thalidomide use in the United States and ...
Pursuant to a congressional request, GAO reviewed the federal oversight systems for protecting human subjects in federally sponsored scientific experiments, focusing on whether the oversight procedures: (1) have reduced the likelihood of abuses of human subjects; and (2) have weaknesses that could limit their effective...
In the public and private sectors alike, concerns about quality of health care are intensifying as purchasers of health insurance shift from traditional indemnity plans to managed care. With plans’ increased focus on controlling the skyrocketing costs of health care benefits, there are concerns about the value of the h...
Pursuant to a congressional request, GAO determined how large purchasers use quality-related data to seek or promote better quality of care and lessons that can be learned from their experiences for the Health Care Financing Administration (HCFA). GAO noted that: (1) after collecting and making use of quality-related d...
Alaska encompasses an area of about 365 million acres—more than the combined area of the next three largest states of Texas, California, and Montana. The state is bound on three sides by water, and its coastline, which stretches about 6,600 miles (excluding island shorelines, bays and fjords) and accounts for more than...
Approximately 6,600 miles of Alaska's coastline and many of the low-lying areas along the state's rivers are subject to severe flooding and erosion. Most of Alaska's Native villages are located on the coast or on riverbanks. In addition to the many federal and Alaska state agencies that respond to flooding and erosion,...
DOD obtains nearly all of its clearance investigations through OPM, which is currently responsible for 90 percent of the personnel security clearance investigations for the federal government. DOD retained responsibility for adjudicating clearances of servicemembers, DOD civilians, and industry personnel. Two DOD offic...
The Department of Defense (DOD) industry personnel security clearance program has long-standing delays and backlogs in completing clearance requests and difficulties in accurately projecting its future needs for investigations to be conducted by the Office of Personnel Management (OPM). In 2006, Congress mandated that ...
VHA provides health care services to various veteran populations— including an aging veteran population and a growing number of younger veterans returning from military operations in Afghanistan and Iraq. VHA’s 152 VAMCs offer outpatient, residential, and inpatient services, ranging from primary care to complex special...
VHA’s logistics program is responsible for the management of medical supplies and equipment in VAMCs’ inventories and the standardization of such items throughout VHA. Previous reports have pointed to deficiencies in VHA’s logistics program. GAO assessed (1) the extent to which VAMCs and networks have complied with new...
Over the last decade, the Army focused most of its decisions to field network improvements on supporting operations in Iraq and Afghanistan—an effort that was both expensive and time consuming. The Army did not synchronize the development and fielding efforts for these network improvements and the funding and timelines...
For nearly 20 years, the Army has had limited success in developing an information network—sensors, software, and radios—to give soldiers the exact information they need, when they need it, in any environment. The Army has declared its tactical network as its top modernization priority and estimated the modernization m...
Medicare claims can be denied on a prepayment basis (i.e., before the claim is paid) or on a postpayment basis (i.e., after the claim is paid and the payment is identified as improper). Many appeals originate from claims denied on a prepayment basis, but the same appeal rights exist for either scenario. To conduct a pr...
In fiscal year 2014, Medicare processed 1.2 billion FFS claims submitted by providers on behalf of beneficiaries. When Medicare denies or reduces payment for a claim or a portion of a claim, providers, beneficiaries, and others may appeal these decisions through Medicare's appeals process. In recent years there have be...
Federal funding for highways is provided to the states mostly through a series of grant programs collectively known as the Federal-Aid Highway Program. Periodically, Congress enacts multiyear legislation that authorizes funding for the nation’s surface transportation programs. In 2005, Congress enacted SAFETEA-LU, whic...
Federal funding for highways is provided to the states mostly through a series of grant programs known as the Federal-Aid Highway Program, administered by the Department of Transportation's (DOT) Federal Highway Administration (FHWA). In 2005, the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Lega...
China’s December 2001 accession to the WTO resulted in commitments to open and liberalize its economy and offer a more predictable environment for trade and foreign investment in accordance with WTO rules. The U.S. government’s efforts to ensure China’s compliance with its trade commitments under the WTO are part of an...
Congress mandated that the United States Trade Representative (USTR) annually assess China's trade compliance and report its findings to Congress. In addition, USTR conducted an interagency "top-to-bottom review" of U.S. trade policies toward China. USTR's resulting February 2006 report outlined U.S objectives and acti...
Federal funding for highways is provided to the states mostly through a series of formula grant programs collectively known as the federal-aid highway program. Periodically Congress enacts multiyear legislation that authorizes the Nation’s surface transportation programs, including highway, transit, highway safety, and...
In 2004, both houses of Congress approved separate legislation to reauthorize the federal-aid highway program to help meet the Nation's surface transportation needs, enhance mobility, and promote economic growth. Both bills also recognized that the Nation faces significant transportation challenges in the future, and e...
AD is a kind of dementia, with the essential feature the development of multiple cognitive deficits, including memory impairment, and at least one other deficit, such as impaired language functioning (aphasia). The definition of dementia also requires that the condition be severe enough to cause a significant impairmen...
Pursuant to a congressional request, GAO provided estimates of the prevalence of Alzheimer's Disease (AD) in the United States, including projections for prevalence in the near future. GAO noted that: (1) on the basis of existing studies, it is estimated that at least 1.9 million Americans 65 years of age or older suff...
DOD is one of the largest and most complex organizations in the world. In support of its military operations, the department performs an assortment of interrelated and interdependent business functions, including logistics management, procurement, health care management, and financial management. As we have previously ...
GAO designated DOD's multibillion dollar business systems modernization program as high risk in 1995, and since then has provided a series of recommendations aimed at strengthening its institutional approach to modernizing its business systems investments. Section 332 of the NDAA for fiscal year 2005, as amended, requi...
The Child Support Enforcement Program was established in 1975 to help strengthen families and reduce dependence on welfare by helping to ensure that the responsibility for supporting children was placed on parents. The states operate programs to locate noncustodial parents, establish paternity, and obtain support order...
Pursuant to a congressional request, GAO reviewed the Department of Health and Human Services (HHS) certification process for state child support enforcement systems, its administration of the process and the certification status of the state systems. GAO noted that: (1) certification guidance issued by the Office of C...
Congress created FDIC in 1933 to restore and maintain public confidence in the nation’s banking system. The Financial Institutional Reform, Recovery, and Enforcement Act of 1989 sought to reform, recapitalize, and consolidate the federal deposit insurance system. The act created the Bank Insurance Fund and the Savings ...
Effective controls over information systems are essential to ensuring the protection of financial and personnel information and the security and reliability of bank examination data maintained by the Federal Deposit Insurance Corporation (FDIC). As part of our calendar year 2003 financial statement audits of three FDIC...
Most Americans use the U.S. mail service. Their opinions of that service may depend on such factors as the timeliness of mail delivery compared to their expectations, the time spent waiting in line for window service, the availability of vending machines that work, and the helpfulness of window clerks who are there to ...
Pursuant to a congressional request, GAO reviewed the U.S. Postal Service's (USPS) efforts to measure, report and improve customer satisfaction, focusing on: (1) the extent to which USPS distributes customer satisfaction data for use internally and by Congress; (2) whether USPS can improve the distribution of such data...
Homeland Security Presidential Directive 3 (HSPD-3) established the Homeland Security Advisory System in March 2002. Through the creation of the Homeland Security Advisory System, HSPD-3 sought to produce a common vocabulary, context, and structure for an ongoing discussion about the nature of threats that confront the...
Established in March 2002, the Homeland Security Advisory System was designed to disseminate information on the risk of terrorist acts to federal agencies, states, localities, and the public. However, these entities have raised questions about the threat information they receive from the Department of Homeland Security...
NASA and its international partners (Japan, Canada, the European Space Agency, and Russia) are building the space station as a permanently orbiting laboratory to conduct materials and life sciences research and earth observation and provide for commercial utilization and related uses under nearly weightless conditions....
This report discusses the National Aeronautics and Space Administration's (NASA) contract with Boeing Reusable Space Systems to build the now-canceled follow-on propulsion module for the International Space Station. GAO found that the initial propulsion module project did not meet performance, cost, and schedule goals ...
Prior to the early 1970s, the federal government provided affordable multifamily housing for low- and moderate-income households by subsidizing the production of either privately owned housing or government-owned public housing. Under production programs, the subsidy is tied to the unit (project-based), and tenants ben...
The Department of Housing and Urban Development (HUD) has subsidized the development of about 1.7 million rental units in over 23,000 privately owned properties by offering owners favorable long-term mortgage financing, rental assistance payments, or both in exchange for owners' commitment to house low-income tenants. ...
FAA fulfills its mission of maintaining the NAS by providing services through four lines of business: Air Traffic Organization, Aviation Safety, Airports, and Commercial Space Transportation. The Air Traffic Organization (ATO) is the business line that provides air traffic control (ATC) services to users of the NAS thr...
In January 2007 Federal Aviation Administration (FAA) reported the results of its study that assigned the fiscal year 2005 costs of its Air Traffic Organization (ATO) to users. FAA used this study to support the President's proposal to replace many current excise taxes with cost-based fees for commercial aviation users...
Victims of sexual assault may receive a sexual assault forensic examination by a medical provider who may or may not be a trained sexual assault forensic examiner. Medical providers assess victims’ clinical conditions; provide appropriate treatment and medical referrals; and, given consent by the victim, collect forens...
In 2013, about 285,000 individuals age 12 or older were reported victims of sexual assault, according to the Bureau of Justice Statistics. Studies have shown that exams performed by sexual assault forensic examiners—medical providers trained in collecting and preserving forensic evidence—may result in better physical a...
VA’s health care system was established in 1930 primarily to provide rehabilitation and continuing care for veterans injured during wartime. Now, VA’s health care system serves about as many low-income veterans with medical conditions unrelated to wartime service as service-connected veterans. VA’s system comprises one...
Pursuant to a congressional staff request, GAO provided information on nine proposed Department of Veterans' Affairs (VA) construction projects, focusing on: (1) the projects' benefits to veterans; (2) VA efforts to realign all of its facilities into new service networks; and (3) the potential effects of funding delays...
Since the 1960s, the United States has operated two separate polar- orbiting meteorological satellite systems. These systems are known as the Polar-orbiting Operational Environmental Satellites (POES), managed by the National Oceanic and Atmospheric Administration’s (NOAA) National Environmental Satellite, Data, and In...
This testimony discusses the planned National Polar-Orbiting Operational Environmental Satellite System (NPOESS). Today's polar-orbiting environmental satellite program is a complex infrastructure encompassing two satellite systems, supporting ground stations, and four central data processing centers that provide gener...
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, growing on, or attached to land. According to its fiscal year 2003 financial ...
In January 2003, GAO designated federal real property as a high-risk area due to long-standing problems with excess and underutilized property, deteriorating facilities, unreliable real property data, and costly space challenges. Federal agencies were also facing many challenges protecting their facilities due to the t...
The Army National Guard has approximately $38 billion worth of equipment assigned to its 54 separate state and territorial military commands. The equipment is mostly used during peacetime to train units in the event that they are needed to reinforce or replace active force components during wartime. Equipment predomina...
GAO determined the: (1) feasibility of Army National Guard units that annually train at the same site to pool and share equipment; (2) maintenance costs that the Guard would avoid by pooling and sharing equipment; and (3) ways the Guard can maximize equipment sharing at annual training sites. GAO found that: (1) accord...
Since the September 11, 2001, attacks, the federal government, state and local governments, and a range of independent research organizations have agreed on the need for a coordinated intergovernmental approach for allocating the nation’s resources to address the threat of terrorism and improve our security. The Nation...
After the tragic events of September 11, 2001, the National Capital Region (NCR)--the District of Columbia and nearby jurisdictions in Maryland and Virginia--was recognized as a significant potential target for terrorism. In fiscal years 2002 and 2003, about $340 million in emergency preparedness funds were allocated t...
In 2003, the Department of Homeland Security was created and tasked with integrating numerous agencies and offices with varying missions from the General Services Administration; the Federal Bureau of Investigation; and the Departments of Agriculture, Defense, Energy, Health and Human Services, Justice, Transportation,...
The Department of Homeland Security (DHS), the third largest department in federal procurement spending in fiscal year 2006, has faced ongoing cost, schedule, and performance problems with major acquisitions and procurement of services. In December 2005, DHS established an acquisition oversight program to provide insig...
As of January 2003, Congress had provided about $38 billion, through a total of four appropriations, for DOD’s emergency response needs related to the war on terrorism. In September 2001 and December 2001, Congress enacted two emergency supplemental appropriations to quickly provide initial funds to meet the emergency ...
As of January 2003, Congress had provided a total of $38 billion to the Department of Defense (DOD) to cover emergency response costs related to the war on terrorism. Appropriated in different ways in fiscal years 2001, 2002, and 2003, these funds are meant to pay for expenses that DOD would not normally incur, such as...
Chairman Stevens, Chairman McHugh, and Members of the Subcommittees: We appreciate the opportunity to participate in this hearing on how the reform experiences of other countries’ postal administrations may relate to ideas and proposals for reform of the U.S. Postal Service. We will discuss experiences of other postal ...
GAO discussed other countries' postal service reform efforts and how their experiences may relate to U.S. Postal Service reform. GAO noted that: (1) the U.S Postal Service handles over seven times the mail volume and has at least twice as many employees as the 8 foreign countries reviewed; (2) increased competition fro...
Social Security benefits are based on a worker’s lifetime earnings in covered employment. As the agency responsible for issuing SSNs and paying retirement, survivors, and disability benefits to insured persons, SSA must have accurate records of every worker’s earnings. Inaccurate earnings records can create benefit pay...
Each year, the Social Security Administration (SSA) receives millions of employer-submitted earnings reports (Form W-2s) that it is unable to place in an individual Social Security record. If the Social Security number (SSN) and name on a W-2 do not match SSA's records, the W-2 is retained in the Earnings Suspense File...
In 1995, we reported on a study of how three agencies collected and reported evaluative information about their programs to this Committee.We found that the agencies collected a great deal of useful information about their programs, but much of it was not requested and thus did not reach the Committee, and much of what...
Pursuant to a congressional request, GAO reviewed three agencies' annual performance plans to determine whether the plans met congressional requirements, focusing on: (1) which aspects of congressional information needs were met by the agency's annual performance plan or some other source; (2) where those needs were no...
After 15 years of negotiations to join the WTO, on December 11, 2001, China bound itself to open and liberalize its economy and offer a more predictable environment for trade and foreign investment in accordance with WTO rules. U.S. investment and trade with China is of substantial interest to U.S. companies and has in...
As the second largest source of foreign direct investment in China, U.S. companies continue their keen interest in China's implementation of its World Trade Organization (WTO) commitments. China's 2001 WTO commitments include specific pledges to increase market access, liberalize foreign investment, continue fundamenta...
DOD defines “readiness” as the ability of the U.S. military forces to fight and meet the demands of the National Military Strategy. DOD uses a variety of automated systems, review processes, and reports to collect and disseminate information about the readiness of its forces to execute their tasks and missions. Two of ...
For over a decade, DOD deployed forces to support operations in Iraq and Afghanistan, and is now supporting increased presence in the Pacific and emerging crises in the Middle East and Eastern Europe. These deployments have significantly stressed the force. The House Report accompanying the National Defense Authorizati...
Over the years, the Park Service’s basic mission of protecting the national park system for the enjoyment of current and future generations has not changed. Since the first park unit was created at Yellowstone over 100 years ago, the system has grown to encompass 369 units covering about 80 million acres and includes p...
Pursuant to a congressional request, GAO examined the National Park Service's (NPS) special account funds, focusing on: (1) the sources and amounts of these funds; and (2) whether the expenditures of these funds are consistent with intended purposes. GAO found that: (1) the value of the eight NPS accounts reviewed tota...
Federal law mandates support for farmers through various programs, including direct payments. USDA, through its Commodity Credit Corporation (CCC), calculates direct payments using a formula that factors in “base acres,” a measure of a farm’s crop production history based on the number of acres planted on the farm duri...
Through one facet of the farm safety net, USDA provides farmers and other producers with fixed annual payments, called direct payments, based on their farms’ historical crop production. Direct payments do not vary with crop prices or crop yields. In March 2011, GAO reported on observations and options regarding direct ...
Unlike most American workers, when railroad workers are injured on the job, they are not covered by state no-fault workers’ compensation insurance systems. Instead, they must seek to recover their losses from the railroads under the provisions of the Federal Employers’ Liability Act (FELA). Under FELA, injured workers ...
Pursuant to a congressional request, GAO examined how replacing the Federal Employers' Liability Act (FELA) with a no-fault compensation system would affect the railroad industry. GAO found that: (1) the cost of replacing FELA with a nationwide no-fault compensation system depends on the number of injured railroad work...
In recognition of their service to our country, the Department of Veterans Affairs (VA) provides medical care, benefits, social support, and lasting memorials to veterans and their families. It is the second-largest federal department with approximately 250,000 employees. In fiscal year 2008, VA reported incurring $97 ...
Since 2005, the Department of Veterans Affairs (VA) has been undertaking an initiative to develop an integrated financial and asset management system known as the Financial and Logistics Integrated Technology Enterprise (FLITE). FLITE is the successor to an earlier initiative known as the Core Financial and Logistics S...
We identified seven categories of noncareer position appointments (positions from which individuals were converted as discussed in this report). Schedule C: Appointments are generally noncompetitive and are for excepted service positions graded GS-15 and below that involve determining policy or that require a close con...
A federal employee conversion occurs whenever an individual changes from one personnel status or service to another without a break in federal government service of more than 3 days. This report focuses on conversions of individuals from noncareer to career positions. Federal agencies must use appropriate authorities a...
The X-33 and X-34 programs were part of an effort that began in 1994— known as the Reusable Launch Vehicle Technology/Demonstrator Program (Reusable Launch Vehicle Program)—to pave the way to full- scale, commercially-developed, reusable launch vehicles reaching orbit in one stage. In embarking on the Reusable Launch V...
This testimony discusses the National Aeronautics and Space Administration's (NASA) X-33 and X-34 reusable launch vehicle programs. The two programs experienced difficulties achieving their goals primarily because NASA did not develop realistic cost estimates, timely acquisition and risk management plans, and adequate ...
Traditionally, real estate brokers have offered a full, “bundled” package of services to sellers and buyers, including marketing the seller’s home or assisting the buyer’s search, holding open houses for sellers and showing homes to buyers, preparing offers and assisting in negotiations, and coordinating the steps to c...
Consumers paid an estimated $61 billion in residential real estate brokerage fees in 2004. Because commission rates have remained relatively uniform--regardless of market conditions, home prices, or the effort required to sell a home--some economists have questioned the extent of price competition in the residential re...