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The federal government has made substantial progress in financial management. If I were to summarize in just a few words the environment in 2007 as compared to prior to enactment of key financial management laws, financial management has gone from the backroom to the boardroom. There has been a cultural change in how f... | The foundation laid by the Chief Financial Officers Act of 1990 and other management reform legislation provided a much needed statutory basis to improve the accountability of government programs and operations. Such reforms were intended to produce reliable, timely, and useful financial information to help manage day-... |
The overall transition known as “restructuring” in the electricity industry reflects a shift from a monopolistic to a more competitive industry. The electric utility industry was considered one of the nation’s most regulated industries, with states regulating utilities’ retail or intrastate activities and the federal g... | The ongoing transition (or restructuring) of electricity markets from regulated monopolies to competitive markets is one of the largest single industrial reorganizations in the history of the world. While information is becoming more critical for understanding how well restructuring is working, there are troubling indi... |
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... | GAO reviewed the National Aeronautics and Space Administration's (NASA) fiscal year 2000 performance report to assess the agency's progress in achieving selected key outcomes important to NASA's mission. The selected key outcomes are to (1) expand scientific knowledge of the Earth system, (2) expand the commercial deve... |
The Coal Act established beneficiary eligibility requirements, a standard for covered benefits, and separate boards of trustees to oversee the CBF and the 1992 Benefit Plan. For both funds, the act requires coal companies to pay premiums for beneficiaries and their dependents, but the annual premium amount, the method ... | More than 100,000 retired coal miners and their spouses and dependents in 1992 faced a potential decrease in their employment-related health insurance coverage or loss of such coverage altogether. Some former employers had stopped mining coal or gone out of business and were no longer contributing to the United Mine Wo... |
SBA officials estimate that, nationally, there are more than 160,000 individuals living with spina bifida. The proportion of those individuals who are children of Vietnam veterans is unknown, due to a lack of data on the prevalence of spina bifida in this population. As of October 2013, there were 1,228 beneficiaries e... | VA provides health care benefits to children diagnosed with spina bifida—a birth defect that can cause physical and neurological issues—born to Vietnam and certain other veterans. Legislation requires the provision of certain health care benefits—including home care, hospital care, outpatient care, and case management—... |
On April 1, 2004, the President approved GPOI, a 5-year program to help address significant gaps in international peace operations, including a shortage of capable peacekeepers, limited national capabilities to train and sustain peacekeeping proficiencies, and a lack of mechanisms to help countries deploy peacekeepers ... | In 2004, in response to the Group of Eight (G8) Sea Island Summit, the United States established the Global Peace Operations Initiative (GPOI), a 5-year program to build peacekeeping capabilities worldwide, with a focus on Africa. Since 2005, the Department of State (State) has allocated $374 million and selected 52 co... |
In the international sector, the routes that airlines can fly, the frequency of their flights, and the fares they can charge are governed by 72 bilateral agreements between the United States and other countries. Many of these agreements, including the accord with the United Kingdom, are very restrictive. Since the late... | Pursuant to a congressional request, GAO discussed the United States' aviation relations with the United Kingdom, focusing on the: (1) status of the various reviews of the proposed American Airlines/British Airways (AA/BA) alliance being undertaken by the European regulatory agencies and the Departments of Transportati... |
Multiemployer defined benefit (DB) pension plans are created by collective bargaining agreements between labor unions and two or more employers, and generally operate under the joint trusteeship of unions and employers. Such plans typically exist in industries with many small employers who may be unable to support an i... | Multiemployer pension plans--created by collective bargaining agreements including more than one employer-- cover more than 10 million workers and retirees, and are insured by the PBGC. In recent years, as a result of investment market declines, employers withdrawing from plans, and demographic challenges, many multiem... |
Figure 1 is a map of the Delaware River Ship Channel that also shows the locations of various project features discussed throughout the report. The Delaware River project plan calls for deepening the main navigation ship channel from the mouth of the Delaware Bay through Philadelphia Harbor, and on to Beckett Street Te... | The U.S. Army Corps of Engineers' February 1992 Final Interim Feasibility Study and Environmental Impact Statement reported that deepening the Delaware River ship channel from 40 to 45 feet was economically justified and environmentally feasible. However, GAO found that it does not provide a reliable basis for deciding... |
AOC manages and operates CPP to support the agency’s strategic goals and objectives, including stewardship of Capitol facilities and conservation of resources. AOC must also comply with relevant laws and regulations, including environmental-protection and energy-reduction requirements. CPP consists of six main faciliti... | AOC's CPP heats and cools 25 buildings in the complex, including the Capitol and House and Senate office buildings. CPP does not have the infrastructure to distribute electricity to the buildings it serves. CPP buys fossil fuels (mostly natural gas) to run boilers that make steam and buys electricity to run chillers th... |
Federal agencies, including DOD, can choose among numerous contract types to acquire products and services. One of the characteristics that vary across contract types is the amount and nature of the fee that agencies offer to the contractor for achieving or exceeding specified objectives or goals. Of all the contract t... | With DOD spending over $200 billion annually to acquire products and services that include everything from spare parts to the development of major weapon systems, our numerous, large, and mounting fiscal challenges demand that DOD maximize its return on investment and provide the warfighter with needed capabilities at ... |
The core mission of Diplomatic Security is to provide a safe and secure environment for the conduct of U.S. foreign policy. Diplomatic Security is one of several bureaus that report to the Undersecretary for Management within State and contains several directorates, including Diplomatic Security’s Training Directorate ... | The Department of State's (State) Bureau of Diplomatic Security (Diplomatic Security) protects people, information, and property at over 400 locations worldwide and has experienced a large growth in its budget and personnel over the last decade. Diplomatic Security trains its workforce and others to address a variety o... |
M. tuberculosis, the bacterium that causes TB, is spread from person to person, usually through coughing, sneezing, or speaking. TB disease occurs when the bacteria actively multiply in the lungs or other sites in the body. If left untreated, a person with TB disease can spread the bacteria to an average of 10 to 15 pe... | In spring 2007, the Department of Health and Human Services (HHS), the Department of Homeland Security (DHS), and state and local health officials worked together to interdict two individuals with drug-resistant infectious tuberculosis (TB) from crossing U.S. borders and direct them to treatment. Concerns arose that HH... |
State receives correspondence from members of Congress that includes requests for specific information, requests for documents, and requests that the Secretary of State direct his or her attention to various matters. More than half of the correspondence that State received and responded to from April 2011 through June ... | State receives about 2,200 pieces of correspondence each year from members of Congress seeking information. GAO was asked to review State's procedures for responding to requests for information. GAO examined (1) State's process for responding to congressional correspondence and (2) the extent to which State tracks the ... |
During the first 2 years of its reform efforts, DCPS implemented several classroom-based initiatives to improve students’ basic skills in core subjects. For example, to improve students’ basic skills and standardized test scores in reading and math, DCPS introduced targeted interventions for students struggling in thes... | This testimony presents information on the District of Columbia's (D.C. or the District) progress in reforming its public school system. The District's school system has had long-standing problems with student academic performance, the condition of school facilities, and its overall management. The District's public sc... |
DOD defines its training infrastructure to include billeting, mess facilities, classrooms, equipment, software packages, and instructors used to provide, facilitate, or support training of the military forces. There are essentially three types of training: unit training, civilian, and formal training and education for ... | GAO reviewed the Department of Defense's (DOD) efforts to reduce its formal training infrastructure, focusing on: (1) the size of the active forces' formal training infrastructure; and (2) planned, completed, or ongoing plans to reduce this infrastructure. GAO found that: (1) the formal military training and education ... |
Internal control is not one event, but a series of actions and activities that occur throughout an entity’s operations and on an ongoing basis. Internal control should be recognized as an integral part of each system that management uses to regulate and guide its operations rather than as a separate system within an ag... | In its role as the nation's tax collector, the Internal Revenue Service (IRS) has a demanding responsibility in annually collecting over $2 trillion in taxes, processing hundreds of millions of tax and information returns, and enforcing the nation's tax laws. Since its first audit of IRS's financial statements in fisca... |
During the 1970s, the poor accounting practices of state and local governments put into question the security of federal funds provided to those governments. The 1975 New York City financial crisis focused increased attention on this problem. It was found that New York City consistently overestimated its revenues, unde... | GAO discussed proposed amendments to the Single Audit Act of 1984 and the act's importance. GAO noted that: (1) Congress enacted the act in response to state and local governments' poor accounting practices and lack of accountability for federal funds; (2) audits were not uniform and some grantees were subjected to mul... |
The process for importing products into the United States involves several different private parties, as well as the U.S. government. These private parties include exporters, carriers, and importers, among others. Exporters are companies that sell goods manufactured or produced in foreign countries to the United States... | The United States imposes AD/CV duties to remedy unfair foreign trade practices, such as unfairly low prices or subsidies that cause injury to domestic industries. Examples of products subject to AD/CV duties include honey from China and certain steel products from South Korea. Importers that seek to avoid paying appro... |
The PPA set stricter standards for appraisals and appraiser qualifications, established a penalty on appraisers who prepared appraisals that improperly supported deductions on income taxes, and lowered the threshold for determining certain misstatements of value on certain tax returns. In terms of noncash charitable co... | Misstated appraisals used to support tax returns have long caused concern. In 2006, Congress adopted the Pension Protection Act, which changed the criterion for when appraisals are considered to be substantiallymisstated and created a penalty for improper appraiser practices and qualifications for appraisers with respe... |
Under NEPA, federal agencies generally are to evaluate the likely environmental effects of projects they are proposing by preparing either an Environmental Assessment (EA) or a more detailed Environmental Impact Statement (EIS), assuming no Categorical Exclusion (CE) applies. Agencies may prepare an EA to determine whe... | NEPA requires all federal agencies to evaluate the potential environmental effects of proposed projects--such as roads or bridges--on the human environment. Agencies prepare an EIS when a project will have a potentially significant impact on the environment. They may prepare an EA to determine whether a project will ha... |
Certain characteristics of commercial trucks and buses make them inherently vulnerable to terrorist attacks and therefore difficult to secure. The commercial trucking and bus industries are open by design, with multiple access points and terminals so that vehicles can move large numbers of people and volumes of goods q... | Numerous incidents around the world have highlighted the vulnerability of commercial vehicles to terrorist acts. Commercial vehicles include over 1 million highly diverse truck and intercity bus firms. Within the Department of Homeland Security (DHS), the Transportation Security Administration (TSA) has primary federal... |
Programs providing financial assistance to entrepreneurs are fragmented—which occurs when more than one agency or program is involved in the same broad area of national interest. Of the 30 financial assistance programs we reviewed, 16 can provide or guarantee loans that can be used for a broad range of purposes by exis... | Economic development programs that effectively provide assistance to entrepreneurs may help businesses develop and expand. In August 2012, GAO reported information on 52 programs at Commerce, HUD, SBA, and USDA that provided $2.0 billion in support to entrepreneurs in fiscal year 2011 ( GAO-12-819 ). Of these 52 progra... |
The International Space Station program began in 1993 with several partner countries: Canada, the 11 member nations of the European Space Agency (ESA), Japan, and Russia. The ISS has served and is intended to expand its service as a laboratory for exploring basic questions in a variety of fields, including commercial, ... | The International Space Station (ISS), the most complex scientific space project ever attempted, remains incomplete. NASA expects the station's final construction cost will be $31 billion and expects sustainment costs through the station's planned retirement in fiscal year 2016 to total $11 billion. The space shuttle, ... |
Spare parts are defined as repair parts and components, including kits, assemblies, and subassemblies required for the maintenance of all equipment. Repair parts and components can include repairable parts, which are returned to the supply system to be fixed when they are no longer in working condition, and consumable ... | Since fiscal year 1999, the Navy's budget for repairing spare parts to support its aviation weapons systems has increased by about 50 percent, from $1.2 billion to $1.8 billion. Some military commands have asserted that the escalating cost of these parts has adversely impacted the funds available for the readiness of m... |
NARA is the successor agency to the National Archives Establishment, which was created in 1934, then incorporated into the General Services Administration in 1949 and renamed the National Archives and Records Service. NARA became an independent executive branch agency in 1985 in a move designed to give the Archivist gr... | Pursuant to a congressional request, GAO discussed the challenges that face the National Archives and Records Administration (NARA) and federal agencies in their efforts to manage the rapidly increasing volume of electronic records. GAO noted that: (1) NARA and federal agencies are confronted with many electronic recor... |
The livelihood of cattle producers depends fundamentally on the price they receive for their product and their cost to produce it. But behind this simple arithmetic are a host of demand and supply factors that influence cattle prices and the costs of raising cattle. For instance, the outcome for producers depends on ho... | Concerns have been raised that the economic models used by the U.S. Department of Agriculture (USDA) and the U.S. International Trade Commission do not account for all the factors that affect cattle prices and producer incomes. GAO reviewed USDA's livestock model to determine whether it incorporates imports, market con... |
As a result of a 1995 Defense Base Closure and Realignment Commission decision, Kelly Air Force Base, Texas, is to be realigned and the San Antonio Air Logistics Center, including the Air Force maintenance depot, is to be closed by 2001. Additionally, McClellan Air Force Base, California, and the Sacramento Air Logisti... | GAO discussed the public-private competitions for workloads at two maintenance depots identified for closure, focusing on: (1) the problems GAO is having in obtaining access to Department of Defense (DOD) information; (2) the recent competition for C-5 aircraft workload and GAO's assessment of it; (3) the adequacy of D... |
Federal agencies need effective human capital systems to support enhanced performance, ensure accountability, and help achieve their missions. Through our past work, we have identified five key components of human capital systems. Strategic workforce planning: The steps an agency takes to (1) align its human capital pr... | Aviation is critical to the nation's economic well-being, global competitiveness, and national security. The Federal Aviation Administration's (FAA) 48,000 employees guide aircraft, oversee safety, and maintain air traffic control equipment. FAA will need these skills and additional expertise to address evolving missio... |
Our work has repeatedly shown that mission fragmentation and program overlap are widespread in the federal government. In 1998 and 1999, we found that this situation existed in 12 federal mission areas, ranging from agriculture to natural resources and environment. We also identified, in 1998 and 1999, 8 new areas of p... | GAO's work has repeatedly shown that mission fragmentation and program overlap are widespread in the federal government. Implementation of federal crosscutting programs is often characterized by numerous individual agency efforts that are implemented with little apparent regard for the presence and efforts of related a... |
Subject to the authority, direction, and control of the Secretary of Defense, each military service (Army, Navy, Marine Corps, and Air Force) has the responsibility to recruit and train a force to conduct military operations. In fiscal year 2006, DOD committed over $1.5 billion to its recruiting effort. Each service, i... | The viability of the All Volunteer Force depends, in large measure, on the Department of Defense's (DOD) ability to recruit several hundred thousand individuals each year. Since the involvement of U.S. military forces in Iraq in March 2003, several DOD components have been challenged in meeting their recruiting goals. ... |
USDA must ensure that its programs are being implemented efficiently and services are being delivered effectively. To do so, USDA must review the progress it has made in achieving program goals and developing strategies to address any gaps in performance and accountability. To help USDA, and other agencies, address the... | The current fiscal environment, ongoing deliberations for the next Farm Bill, and the public's expectations for a high-performing and efficient government underscore the need for the U.S. Department of Agriculture (USDA) to focus on program results and customer needs, work across organizational lines to help minimize a... |
According to DHS, the limitations in its human resources environment, which includes fragmented systems and duplicative and paper-based processes, were compromising the department’s ability to effectively and efficiently carry out its mission. For example, according to DHS, the department does not have information on a... | DHS's human resources information technology environment includes fragmented systems, duplicative and paper-based processes, and little uniformity of data management practices, which according to DHS, are compromising the department's ability to effectively carry out its mission. DHS initiated HRIT in 2003 to consolida... |
Ninety percent of all natural disasters in the United States involve flooding. Although homeowner insurance policies typically cover damage and losses from fire or theft and often from wind-driven rain, they do not cover flood damage because private insurance companies are largely unwilling to bear the economic risks a... | In August and September 2005, Hurricanes Katrina and Rita caused unprecedented destruction to property along the Gulf Coast, resulting in billions of dollars of damage claims to the National Flood Insurance Program (NFIP). This report, which we initiated under the authority of the Comptroller General, examines (1) the ... |
Both DOE and DOD have established offices; designated staff; and promulgated policies, manuals, and guides to provide a framework for the OUO and FOUO programs. However, based on our assessment of the policies governing both DOE’s and DOD’s programs, their policies to assure that unclassified but sensitive information ... | In the interest of national security and personal privacy and for other reasons, federal agencies place dissemination restrictions on information that is unclassified yet still sensitive. The Department of Energy (DOE) and the Department of Defense (DOD) have both issued policy guidance on how and when to protect sensi... |
The FECA program covers over 2.7 million civilian federal and postal employees in more than 70 agencies, providing wage-loss compensation and payments for medical treatment to employees injured while performing their federal duties. FECA claims are initially received at the employing agency, then forwarded to Labor’s O... | According to the Department of Labor (Labor), in fiscal year 2010 about 251,000 federal and postal employees and their survivors received wage-loss compensation, medical and vocational rehabilitation services, and death benefits through the Federal Employees Compensation Act (FECA) program. Administered by Labor, the ... |
A successful census is critical because, as required by the Constitution, census data are used to reapportion seats in the House of Representatives. In addition, every year, the government awards around $180 billion in federal funds to localities on the basis of census numbers, and states use census data, among other p... | Pursuant to a congressional request, GAO provided information on the Year 2000 census, focusing on: (1) the need to boost the declining level of public participation in the census; and (2) the Census Bureau's need to collect timely and accurate data from nonrespondents. GAO noted: (1) with less than 4 months remaining ... |
The United States provides military equipment and training to partner countries through a variety of security cooperation and assistance programs authorized under Title 22 and Title 10 of the U.S. Code as well as various public laws. When foreign partners choose to use the FMS program, they pay the U.S. Government to a... | U.S. national security benefits from the timely provision of military equipment and services that enable foreign partners and allies to build or enhance their security capability. State has overall responsibility for the FMS program, while DOD administers the program through DSCA and implementing agencies in the milita... |
The U.S.–Japan alliance dates back to the U.S. occupation of Japan after its defeat in World War II. The alliance is supported by the 1960 Treaty of Mutual Cooperation and Security and a related Status of Forces Agreement. As a result of the treaty, the Status of Forces Agreement, and related agreements, U.S. forces ar... | For two decades, DOD has planned to realign its presence in the Asia-Pacific region. The Marine Corps has plans to consolidate bases in Okinawa, relocating 4,100 Marines to Guam, 2,700 to Hawaii, 800 to the continental United States, and a rotational presence of 1,300 to Australia. The Joint Explanatory Statement accom... |
The nation’s economy and security are heavily dependent on oil, natural gas, and other energy commodities. Nearly half of the nation’s oil is transported from overseas by tankers. For example, about 49 percent of the nation’s crude oil supply—one of the main sources of gasoline, jet fuel, heating oil, and many other pe... | The nation's economy and security are heavily dependent on oil, natural gas, and other energy commodities. Al-Qa'ida and other groups with malevolent intent have targeted energy tankers and offshore energy infrastructure because of their importance to the nation's economy and national security. The U.S. Coast Guard--a ... |
As computer technology has advanced, federal agencies have become dependent on computerized information systems to carry out their operations and to process, maintain, and report essential information. Virtually all federal operations are supported by automated systems and electronic data, and agencies would find it di... | Information security is a critical consideration for any organization that depends on information systems and computer networks to carry out its mission or business. It is especially important for government agencies, where maintaining the public's trust is essential. The need for a vigilant approach to information sec... |
In 1991, Congress passed the Intermodal Surface Transportation Efficiency Act of 1991 (ISTEA), which added Section 28 to the Federal Transit Act. ISTEA required FTA to establish a state-managed safety and security oversight program for rail transit agencies. As a result, on December 27, 1995, FTA published a set of reg... | The U.S. rail transit system is a vital component of the nation's transportation infrastructure, carrying millions of people daily. Unlike most transportation modes, safety and security oversight of rail transit is the responsibility of state-designated oversight agencies following Federal Transit Administration (FTA) ... |
The naval shipyards are highly industrialized, large-scale operations that provide maintenance for ships and submarines. The naval shipyards are essential to national defense and fulfill the legal requirement for the Department of Defense to maintain a critical logistics capability that is government owned and operated... | The Navy's four public shipyards—Norfolk Naval Shipyard, Portsmouth Naval Shipyard, Puget Sound Naval Shipyard and Intermediate Maintenance Facility, and Pearl Harbor Naval Shipyard and Intermediate Maintenance Facility—are critical to maintaining fleet readiness and supporting ongoing operations involving the Navy's n... |
A number of DOD organizations have issued orders outlining a phased drawdown from Iraq that meet the time frames set forth in the Security Agreement and presidential guidance, while being responsive to security conditions on the ground. Additionally, much has been accomplished to prepare for the retrograde of materiel ... | The United States and the Government of Iraq have signed a Security Agreement calling for the drawdown of U.S. forces from Iraq. Predicated on that agreement and U.S. Presidential guidance, Multi-National Force-Iraq (MNF-I) has issued a plan for the reduction of forces to 50,000 U.S. troops by August 31, 2010, and a co... |
To emphasize fair and responsible use of the False Claims Act, DOJ issued “Guidance on the Use of the False Claims Act in Civil Health Care Matters” on June 3, 1998. The guidance instructs DOJ attorneys and U.S. Attorneys to determine, before they allege violations of the act, that the facts and the law sufficiently es... | In June 1998, The Department of Justice (DOJ) issued guidance on the fair and responsible use of the False Claims Act in civil health care matters. This report evaluates DOJ's efforts to ensure compliance with the guidance and focuses on the application of the guidance in two recent DOJ initiatives-the Prospective Paym... |
Services purchased from foreigners are considered U.S. imports: a U.S. import occurs when a U.S.-based company pays for a service produced abroad and supplied to the United States (either to the company or directly to its customers, as in the case of the call center). Although the service (e.g., a computer program, a d... | Much attention has focused on the topic of "offshoring" of information technology (IT) and other services to lower-wage locations abroad. "Offshoring" of services generally refers to an organization's purchase from other countries of services that it previously produced or purchased domestically, such as software progr... |
Over the last 40 years, Congress has considered several business models to provide postal services to the nation and moved USPS toward a more businesslike entity but has simultaneously placed constraints on its operations. Until 1970, the federal government provided postal services via the U.S. Post Office Department, ... | The Postal Accountability and Enhancement Act of 2006 required GAO to evaluate strategies and options for reforms of the United States Postal Service (USPS). USPS's business model is to fulfill its mission through self-supporting, businesslike operations; however, USPS has experienced increasing difficulties. Due to vo... |
The District of Columbia Court Reform and Criminal Procedure Act of 1970 established the D.C. courts in their present form. The courts consist of the D.C. Superior Court, the D.C. Court of Appeals, and the D.C. Court System. Judges of the D.C. courts are appointed by the President and are subject to confirmation by the... | Pursuant to a congressional request, GAO provided information on personnel management in the District of Columbia (D.C.) courts, focusing on: (1) staffing and workload levels for the courts from 1989 through 1998; (2) how the courts evaluate the sufficiency of the levels of nonjudicial staff who work on processing and ... |
In his March 5, 1997, directive to heads of executive departments and agencies, President Clinton noted that firearms claim the lives of children daily and were the fourth leading cause of accidental deaths among children ages 5 to 14. In order to have the federal government serve as an example of gun safety, the Presi... | Pursuant to a congressional request, GAO reviewed federal agencies' compliance with President Clinton's March 1997 directive regarding child safety locks for firearms, focusing on: (1) firearms that have been issued to or are used in an official capacity by employees at selected federal law enforcement organizations; a... |
The Secretary of the Interior is responsible for administering the government's trust responsibilities to tribes and Indians, including managing about $3 billion in Indian trust funds and administering about 54 million acres of Indian land. Management of the Indian trust funds and assets has long been characterized by ... | Pursuant to a congressional request, GAO evaluated the Department of the Interior's High-Level Implementation Plan for improving its management of the Indian trust funds and resources under its control, focusing on whether the Interior has reasonable assurance that: (1) the High-Level Plan provides an effective solutio... |
Foreign banks have been cited as important providers of capital to the U.S. economy. According to Federal Reserve data, as of September 30, 2011, 216 foreign banks from 58 countries had banking operations in the United States. They held about $3.4 trillion, or about 22 percent of total U.S. banking assets; about 25.7 p... | During the 2007-2009 financial crisis, many U.S. and international financial institutions lacked capital of sufficient quality and quantity to absorb substantial losses. In 2010, the Dodd-Frank Wall Street Reform and Consumer Protection Act (the Dodd-Frank Act) introduced new minimum capital requirements for bank and s... |
While PPACA gives CMS discretion in how to implement the Innovation Center, such as the composition of its staff, the law also established certain requirements for the center. For example, PPACA requires that, in carrying out its duties described in the law, the Innovation Center consult with representatives of relevan... | PPACA created the Innovation Center within CMS. The purpose of the Innovation Center is to test new approaches to health care delivery and payment--known as models--for use in Medicare or Medicaid. GAO was asked to review the implementation of the Innovation Center. Specifically, GAO: (1) describes the center's activit... |
DOD is one of the largest and most complex organizations in the world. Overhauling its business operations will take many years to accomplish and represents a huge and possibly unprecedented management challenge. Execution of DOD’s operations spans a wide range of defense organizations, including the military departmen... | The Department of Defense (DOD) has stewardship over an unprecedented amount of taxpayer money--with about $546 billion in discretionary budget authority provided thus far in fiscal year 2008, and total reported obligations of about $492 billion to support ongoing operations and activities related to the Global War on ... |
As table 1 shows, at the end of fiscal year 2012, USPS had $96.1 billion in unfunded benefits and other liabilities: $63.5 billion in unfunded liabilities for retiree health and pension benefits, as well as $15.0 billion in outstanding debt—the statutory limit—and $17.6 billion in workers’ compensation liabilities. The... | USPS continues to be in a serious financial crisis, with little liquidity in the short term and a challenging financial outlook in the long term as profitable First-Class Mail volume continues to decline. Critical decisions by Congress are needed on postal reform legislation that has been proposed in both the U.S. Sena... |
Having nearly 28,000 potentially contaminated sites, the Department of Defense manages one of the world’s largest environmental cleanup programs. Under the Comprehensive Environmental Response, Compensation, and Liability Act of 1980, contractors and other private parties may share liability for the cleanup costs at th... | The cleanup of contaminated Department of Defense (DOD) sites could cost billions of dollars. Private contractors or lessees that may have contributed to such contamination may also be responsible for cleanup costs. DOD and other responsible parties either agree to a cost sharing arrangement with the responsible partie... |
The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 created the government’s Select Agent Regulations, dividing primary responsibility for regulatory control of select biological agents between HHS and USDA. While HHS is responsible for regulating select agents that can potentially pose a ... | Biosafety labs under the U.S. Bioterrorism Act are primarily regulated and must be registered with either the Centers for Disease Control and Prevention (CDC) or the U.S. Department of Agriculture (USDA) under the Select Agent Regulations. Currently, all operational biosafety level (BSL) 4 labs are registered with the ... |
This section discusses EPA’s human health risk assessment and risk management practices and its processes for soliciting nominations and selecting chemicals for new and updated IRIS toxicity assessments. EPA’s ability to effectively implement its mission of protecting public health and the environment is critically dep... | EPA created the IRIS database in 1985 to help develop consensus opinions within the agency about the health effects from chronic exposure to chemicals. The health effects information in IRIS--referred to as IRIS toxicity assessments--provides fundamental scientific information EPA needs to develop human health risk ass... |
Historically, tribes have been granted federal recognition through treaties, by the Congress, or through administrative decisions within the executive branch— principally by the Department of the Interior. In a 1977 report to the Congress, the American Indian Policy Review Commission criticized the criteria used by the... | In 1978, the Bureau of Indian Affairs (BIA) established a regulatory process for recognizing tribes. The process requires tribes that are petitioning for recognition to submit evidence that they have continuously existed as an Indian tribe since historic times. Recognition establishes a formal government-to-government ... |
CAHs are an outgrowth of the seven-state Essential Access Community Hospital/Rural Primary Care Hospital (EACH/RPCH) program established in 1989. The BBA replaced the EACH/RPCH program with the state- administered Rural Hospital Flexibility Program (the “Flex” Program), which includes the CAH designation. The reimburse... | Critical Access Hospitals (CAHs) are small rural hospitals that receive payment for their reasonable costs of providing inpatient and outpatient services to Medicare beneficiaries, rather than being paid fixed amounts under Medicare's prospective payment systems. Between fiscal years 1997 and 2002, 681 hospitals have b... |
As part of the Recovery Act’s State Fiscal Stabilization Fund (SFSF), Congress required Education to make grants to states that reform their education systems. Education subsequently created the RTT grant fund and gave states the opportunity to compete for grants based on reforms specified in the act: 1. recruiting, de... | In the American Recovery and Reinvestment Act of 2009, Congress required the U.S. Department of Education (Education) to make education reform grants to states. Education subsequently established the Race to the Top (RTT) grant fund and awarded almost $4 billion to 12 states related to developing effective teachers and... |
PRWORA overhauled the nation’s welfare system by abolishing the previous welfare program, AFDC, and creating the TANF block grant. PRWORA established four broad goals for TANF, which included (1) providing assistance to needy families so that children may be cared for in their own homes or in the homes of relatives; (2... | GAO commented on the federal government's ability to assess the goals of the Temporary Assistance for Needy Families (TANF) program using national, state, and local data. These data address the goals to differing degrees. National data, which includes data collected in national surveys and information that all states r... |
The U.S. export control system is about managing risk; exports to some countries involve less risk than to other countries and exports of some items involve less risk than others. Under United States law, the President has the authority to control and require licenses for the export of items that may pose a national se... | Pursuant to a legislative requirement, GAO reviewed the efforts by the executive branch to determine national security risks associated with exports of high performance computers (HPC). GAO noted that: (1) the executive branch has identified high performance computing as having applications in such national defense are... |
The OPM 2004 FHCS results and OPM’s 2005 follow-up focus group discussions suggest that information is not cascading effectively from top leadership throughout the organization. Further, according to the summary reports of OPM’s follow-up focus group discussions, overall communication was selected by employees as one o... | General recognition exists of a need to continue to develop a governmentwide framework for human capital reform to enhance performance, ensure accountability and position the nation for the future. Potential governmentwide human capital reform and likely requirements that the Office of Personnel Management (OPM) assist... |
DOD’s housing management manual states that military-owned, -leased, or -sponsored housing may be budgeted to meet long-range requirements in areas where the local community cannot support the housing needs of military members. Military housing may also be required if available housing in the community has been determi... | This report reviews the Department of Defense's (DOD) family housing program. GAO discusses (1) whether DOD has implemented a standard process for determining the required military housing based on housing available in the private sector and (2) how an increase in the housing allowance is likely to affect the need for ... |
The standard of living of the elderly depends on total retirement income,which includes Social Security, pensions, income from assets, and earnings from employment. In addition, benefits from public assistance programs, such as Supplemental Security Income (SSI), and health insurance programs, such as Medicare, may als... | Although pensions are an important source of income for many retirees, millions of workers lack individual pension coverage. Only half of the nation's workers have been covered by private employer-sponsored pensions since the 1970s. Traditional reforms to the voluntary, single-employer-based pension system have limited... |
SBA provides small businesses with access to credit, primarily by guaranteeing loans through its 7(a) and 504 programs. SBA also makes loans directly to businesses and individuals trying to rebuild in the aftermath of a disaster, and it primarily services these loans directly. Substantially all of the disaster assistan... | In response to a January 2003 GAO report that identified significant anomalies in the Small Business Administration's (SBA) disaster loan accounts and raised serious concerns about its ability to account for loan sales and estimate program costs, SBA conducted an extensive analysis to identify causes of the anomalies a... |
The Department of Defense Education Activity (DODEA) oversees all DOD schools in the United States and abroad. The Department of Defense Dependents School System (DODDS) is the entity within DODEA that manages DOD’s overseas schools. In school year 2001-02, DODDS operated 155 schools in 14 countries (see figs. 1 and 2)... | The Department of Defense (DOD) overseas schools educate more than 70,000 children of military service members and DOD civilian employees throughout the world. In order to ensure the continued success of this school system, the National Defense Authorization Act for Fiscal Year 2002 directed GAO to assess whether the D... |
The Army awards and administers contracts much like the rest of the federal government, adhering in broad terms to a generic contracting life cycle and the Federal Acquisition Regulation. Figure 1 depicts the contracting life cycle. Throughout the contracting life cycle, three key groups have a role in meeting the Army... | In recent years, GAO and other organizations have raised concerns about Army contracting operations, which directly affect a wide range of Army activities. In fiscal year 2016 alone, the Army obligated more than $74 billion through contract actions. GAO was asked to examine the Army's contracting operations. This repor... |
Internal control generally serves as a first line of defense for public companies in safeguarding assets and preventing and detecting errors and fraud. Internal control is defined as a process, effected by an entity’s board of directors, management, and other personnel, designed to provide reasonable assurance regardin... | Section 404(b) of the Sarbanes-Oxley Act requires a public company to have its independent auditor attest to and report on management's internal control over financial reporting; this is known as the auditor attestation requirement. In July 2010, the Dodd-Frank Wall Street Reform and Consumer Protection Act exempted co... |
Federal agencies rely on a mix of public and private sector sources to perform a wide variety of commercial activities, such as information technology, building maintenance, property management, and logistics. Competitive sourcing is the term used to describe the strategy under which agencies use competitions between p... | Competition between federal and private organizations to provide services--referred to as "competitive sourcing"--can be one way to help achieve greater efficiency in government. Under guidance from the Office of Management and Budget (OMB), competitive sourcing has been implemented at various executive branch agencies... |
The purpose of the current redress system, which grew out of the Civil Service Reform Act of 1978 (CSRA) and related legal and regulatory decisions that have occurred over the past 16 years, is to uphold the merit system by ensuring that federal employees are protected against arbitrary agency actions and prohibited pe... | GAO discussed the implications of the Omnibus Civil Service Reform Act of 1996 on the redress system for federal employees. GAO noted that: (1) the proposed legislation would eliminate jurisdictional overlap between the Merit Systems Protection Board (MSPB) and the Equal Employment Opportunity Commission (EEOC); (2) EE... |
Wireless networks extend the range of traditional wired networks by using radio waves to transmit data to wireless-enabled devices such as laptops and personal digital assistants. Wireless networks are generally composed of two basic elements: access points and other wireless-enabled devices, such as laptops. Both of t... | The use of wireless networks is becoming increasingly popular. Wireless networks extend the range of traditional wired networks by using radio waves to transmit data to wireless-enabled devices such as laptops. They can offer federal agencies many potential benefits but they are difficult to secure. GAO was asked to st... |
The Post-9/11 GI Bill, which took effect on August 1, 2009, is now VA’s largest educational program. In fiscal year 2014, the Post-9/11 GI Bill program had 790,000 participants and made $10.8 billion in payments for tuition, fees, housing, and books. This program provides benefits generally to veterans who served on ac... | VA provided $10.8 billion in Post-9/11 GI Bill education benefits to almost 800,000 veterans in fiscal year 2014. GAO was asked to review overpayments for the program, which can create financial hardships for veterans who are generally required to pay them back and which can result in a significant loss of taxpayer dol... |
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 Education's performance report for fiscal year 2000. Specifically, GAO examines Education's progress in achieving selected key outcomes that are important to its mission. Given the lack of performance data, explanations, and strategies to meet unmet goals in the future, it was diff... |
The TAA for Workers program covers workers whose jobs have been threatened or lost due to changing trade patterns. While the specific services and benefits available through the program have changed over time, the primary forms of assistance that have been extended include income support and training. In order for work... | While international trade has benefited Americans in a number of ways, it has also contributed to layoffs in a range of industries. To assist trade-displaced workers, Labor administers the TAA for Workers program, which provides income support, job training, and other benefits. The Trade Globalization and Adjustment As... |
We have previously reported about the challenges of protecting the U.S. civil aviation system from terrorists’ attacks, the potential extent of terrorists’ motivation and capabilities, and the attractiveness of aviation as a target for terrorists. Until the early 1990s, the threat of terrorism was considered far greate... | Pursuant to a congressional request, GAO discussed federal efforts to protect civil aviation from terrorist acts. GAO noted that: (1) the Federal Aviation Administration (FAA) has increased aviation security procedures, but domestic and international aviation remain seriously vulnerable because nearly every major aspec... |
Within INS, the Border Patrol is the agency responsible for securing the border between the ports of entry. The Border Patrol’s mission is to maintain control of the international boundaries between the ports of entry by detecting and preventing smuggling and illegal entry of aliens into the United States. In addition,... | Pursuant to a congressional request, GAO reviewed U.S. efforts to secure the southwest border, focusing on: (1) the extent to which border security is threatened by drug smuggling and illegal immigration; and (2) ways the United States can enhance security between ports of entry. GAO found that: (1) although the full e... |
Many factors affect why some students graduate from college and our review would not be complete without first considering the extent to which students with different characteristics advance to higher levels of education. Many students will complete their education without ever having enrolled in college. Figure 1 show... | Because of concerns that not enough students who start college are completing a bachelor's degree, we examined (1) the extent to which students who enroll in a 4-year college complete a bachelor's degree and identify the factors that affect completion; (2) what states and 4-year colleges and universities are doing to f... |
TVA was established in 1933 to provide flood control, navigation, and electric power in the Tennessee Valley region. As that area has grown, in both population and economic activity, TVA customers’ use of electricity has grown and is expected to keep growing. TVA estimates that demand for its electricity will increase ... | The Tennessee Valley Authority (TVA) relied on its 11 coal-burning plants to supply 60 percent of its electric power in fiscal year 2001. These plants account for almost all of TVA's emissions of two key air pollutants--sulfur dioxide (SO2), which has been linked to reduced visibility, and nitrogen oxides (NOx), which ... |
WMATA was created in 1967 by an interstate compact that resulted from the enactment of identical legislation by Virginia, Maryland, and the District of Columbia, with the consent of Congress. The Compact also created the Washington Metropolitan Area Transit Zone, shown in figure 1, where WMATA provides its transit serv... | A regional panel estimated that the Washington Metropolitan Area Transit Authority (WMATA)--Washington, D.C.'s, transit system--will have total budgetary shortfalls of $2.4 billion over 10 years. The panel and others have noted that WMATA's lack of a significant dedicated revenue source may affect its ability to keep t... |
The Mifeprex NDA provided for the use of Mifeprex, in combination with another drug, for the medical termination of pregnancy. The treatment regimen described in the NDA involved taking Mifeprex orally, and then taking the drug misoprostol orally 2 days later unless termination of the pregnancy had already occurred. Pa... | In September 2000, the Food and Drug Administration (FDA), part of the Department of Health and Human Services (HHS), approved the drug Mifeprex for use in terminating early term pregnancy. FDA approved the drug under a provision of its Subpart H regulations, allowing it to restrict the drug's distribution to assure it... |
In 1988, the City of Denver agreed with Adams County to acquire a 53-square-mile site for a new airport, to be built to replace Stapleton International Airport. At that time, in a conceptual estimate, the cost of the airport was set at $1.34 billion. In May 1989, voters in Denver approved a plan to build Denver Interna... | Pursuant to a congressional request, GAO reviewed selected financial issues relating to the Denver International Airport (DIA), focusing on: (1) DIA construction cost growth; (2) differences between the DIA financial consultant's report and audited financial statements relating to the Denver Airport System's bond debt;... |
A paid preparer is any person who prepares for compensation, or who employs one or more persons to prepare for compensation, all or a substantial portion of a tax return or claim for refund of tax. Paid preparers prepared almost 60 percent of all federal tax returns filed in 2008 and 2009. IRS does not know how many pa... | Paid preparers prepare about 60 percent of all tax returns filed, and their actions significantly affect the Internal Revenue Service's (IRS) ability to administer tax laws. Previously, GAO found that some preparers made significant errors in preparing tax returns and proposed stricter regulation of preparers. IRS is i... |
The U.S. government participates in a number of international organizations established to serve specialized but limited functions. Membership in these organizations is generally restricted to national governments, and they have comparatively small budgets. Although some of the organizations permit nongovernmental enti... | Pursuant to a congressional request, GAO obtained information on U.S. government membership in 25 special-purpose international organizations and 2 inter-American organizations that received funding support of $10.8 million in 1995 through assessed contributions provided by the Department of State, focusing on: (1) the... |
For the purposes of this review, we use the term “contingency construction” to describe any construction, alteration, development, conversion, or extension of any kind carried out with respect to a military installation in support of contingency operations. Different organizations and personnel within DOD would conside... | For about 15 years, DOD has funded “contingency construction” projects to support operations in Iraq and Afghanistan. The range, complexity, and cost of construction vary (e.g., from concrete pads for tents to brick-and-mortar barracks). DOD funds the projects through MILCON or O&M appropriations. Base commanders can u... |
DOT is working with the automobile industry, state and local transportation agencies, researchers, private sector stakeholders, and others to lead and fund research on connected vehicle technologies to enable safe wireless communications among vehicles, infrastructure, and travelers’ personal communications devices. Co... | Over the past two decades, automobile crash-related fatality and injury rates have declined over 34 and 40 percent respectively, due in part to improvements in automobile safety. To further improve traffic safety and provide other transportation benefits, DOT is promoting the development of V2I technologies. Among othe... |
Medicare covered approximately 54 million beneficiaries in fiscal year 2014 at an estimated cost of $603 billion. The program consists of four parts, Parts A through D. In general, Part A covers hospital and other inpatient stays, and Part B covers hospital outpatient and physician services, durable medical equipment, ... | Proposals have been put forward to replace the current paper Medicare cards, which display beneficiaries' Social Security numbers, with electronically readable cards, and to issue electronically readable cards to providers as well. Electronically readable cards include cards with magnetic stripes and bar codes and “sma... |
Since the 1970s, geostationary satellites have been used by the United States to provide meteorological data for weather observation, research, and forecasting. NOAA’s National Environmental Satellite, Data, and Information Service is responsible for managing the civilian operational geostationary satellite system, cal... | NOAA, with the aid of the National Aeronautics and Space Administration (NASA), is procuring the next generation of geostationary weather satellites. The GOES-R series is to replace the current series of satellites, which will likely begin to reach the end of their useful lives in 2015. This new series is considered cr... |
As an arm of the legislative branch, GAO exists to support the Congress in meeting its constitutional responsibilities and to help improve the performance and ensure the accountability of the federal government for the benefit of the American people. Today, GAO is a multidisciplinary professional services organization,... | The Subcommittee on Civil Service and Agency Organization, House Committee on Government Reform seeks GAO's views on its latest human capital proposal that is slated to be introduced as a bill entitled the GAO Human Capital Reform Act of 2003. As an arm of the legislative branch, GAO exists to support the Congress in m... |
The Rehabilitation Act, as amended, sets out a formula for distributing VR grants to states and territories. Through this formula, a portion of the funds appropriated for the VR program are distributed to states based upon the grant allotment they received for fiscal year 1978. States’ 1978 allotments served to ensure ... | State vocational rehabilitation (VR) agencies play a crucial role in helping individuals with disabilities obtain employment. In fiscal year 2008, the Department of Education (Education) distributed over $2.8 billion in grants to state agencies, using a funding formula that was last revised in 1978. Questions have been... |
BLM is responsible for issuing leases for oil and gas resources on and underneath BLM land, underneath other federal agencies’ land, and underneath private land where the federal government owns the mineral rights—amounting to roughly 700 million subsurface acres. Approximately 44.5 million of these acres are leased fo... | The number of oil and gas wells on leased federal land has increased dramatically. To help manage the environmental impacts of these wells, the Department of the Interior's (Interior) Bureau of Land Management (BLM) requires oil and gas operators to reclaim disturbed land in a manner it prescribes. To help ensure opera... |
Medicare covers almost 49 million beneficiaries. Individuals who are eligible for Medicare automatically receive Part A benefits, which help pay for inpatient hospital, skilled nursing facility, hospice, and certain home health services. A beneficiary generally pays no premium for this coverage unless the beneficiary o... | Congress established four MSPs and the LIS program to help low-income beneficiaries pay for some or all of Medicares cost-sharing requirements. Historically low enrollment in MSPs has been attributed to lack of awareness about the programs and cumbersome enrollment processes through state Medicaid programs. MIPPA incl... |
In January 2003, we designated federal real property as a high-risk area because of long-standing problems with excess and underutilized property, deteriorating facilities, unreliable real property data, and overreliance on costly leasing. Real property is generally defined as land and anything constructed on, growing ... | In 2003, GAO designated federal real property as a high-risk area. In 2007, GAO reported that real-property-holding agencies and the administration had made progress toward managing their real property, but underlying problems, such as backlogs in repair and maintenance, still existed and six agencies reported having o... |
Mobilization is the process of assembling and organizing personnel and equipment, activating or federalizing units and members of the National Guard and Reserves for active duty, and bringing the armed forces to a state of readiness for war or other national emergency. It is a complex undertaking that requires constant... | Over 335,000 reserve members have been involuntarily called to active duty since September 11, 2001, and the Department of Defense (DOD) expects future reserve usage to remain high. This report is the second in response to a request for GAO to review DOD's mobilization and demobilization process. This review specifical... |
To determine the extent to which USCIS, DOS, and DOJ implemented the requirements of IMBRA, we reviewed the Act, its legislative history, relevant provisions of the INA, and related legislation, the Adam Walsh Child Protection and Safety Act of 2006 which contains provisions that may affect a petitioner’s ability to ha... | The International Marriage Broker Regulation Act of 2005 (IMBRA) was enacted to address issues of domestic violence and abuse against noncitizens (beneficiaries) married or engaged to U.S. citizens (petitioners) who have petitioned for them to immigrate to the U.S., including those who met through an international marr... |
Federal government contractors, including defense small businesses, face an evolving array of cyber-based threats. As we testified in April 2015, risks to cyber-based assets can originate from both unintentional and intentional threats. Unintentional threats can be caused by, among other things, defective computer or n... | Small businesses, including those that conduct business with DOD, are vulnerable to cyber threats and may have fewer resources, such as robust cybersecurity systems, than larger businesses to counter cyber threats. The Joint Explanatory Statement accompanying the National Defense Authorization Act for Fiscal Year 2015 ... |
Since the late 1970s, China has introduced a variety of market reforms to liberalize its centrally planned economy. Today, China is much more developed, open, and market oriented, such that now almost all sectors of its economy have elements of both free markets and state planning. However, China still lacks considerab... | Pursuant to a congressional request, GAO discussed the relationship between China's most-favored nation (MFN) status and World Trade Organization (WTO) membership, focusing on the: (1) WTO accession process; and (2) legal framework affecting China's MFN status, its implications for WTO membership, and the role Congress... |
The Department of Health and Human Services (HHS) spends about $1 billion a year on programs for improving access to health care for areas with shortages of primary care physicians and health care services. Many of these programs depend heavily upon systems to identify and designate specific areas and populations that ... | GAO reviewed the Department of Health and Human Services' (HHS) systems for identifying geographical areas where access to medical care is limited, focusing on: (1) how well the systems identify areas with primary care shortages; (2) how well the systems target federal funding to the underserved; and (3) whether the HH... |
Since 1955, the executive branch has encouraged federal agencies to obtain commercially available goods and services from the private sector when the agencies determined that such action was cost-effective. The Office of Management and Budget formalized the policy in Circular A-76, issued in 1966. Later, it issued a su... | Office of Management and Budget Circular A-76 competitions have reduced the estimated costs of Defense Department activities primarily through reducing the number of positions needed to perform activities being studied. The impact on employment, pay, and benefits of individual employees affected by A-76 studies varies ... |
The Environmental Protection Agency (EPA) administers the federal program for ensuring the cleanup of abandoned hazardous waste sites that pose significant risks to public health and the environment. EPA may compel parties responsible for the contamination to conduct or pay for these cleanups. EPA manages cleanups for ... | Pursuant to a congressional request, GAO provided information on: (1) the efforts that the Environmental Protection Agency (EPA) and the other federal agencies with major cleanup responsibilities have made to set priorities for spending limited cleanup funds at the hazardous waste sites posing the highest risks to huma... |
Subsets and Splits
Short Government Reports Sample
Retrieves short reports or summaries from the training dataset, which helps identify potentially incomplete or truncated entries that might need data quality improvement.
Short Government Reports Filtering
Retrieves short reports from the training dataset, providing basic filtering but offering limited analytical value beyond simple length constraints.