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The expenditure plan, including related documentation and program officials’ statements, satisfied four legislative conditions, partially satisfied four legislative conditions, and did not satisfy one legislative condition. The nine legislative conditions and the level of satisfaction are summarized below. Legislative ...
In November 2005, the Department of Homeland Security (DHS) established the Secure Border Initiative (SBI) program to secure U.S. borders and reduce illegal immigration. One element of SBI is SBInet, the program responsible for developing a comprehensive border protection system. By legislative mandate, DHS developed a...
To determine the primary reason for the low collection rates and significant write-offs of CFP debt, we obtained and reviewed OSM’s audited financial statements, annual reports, and other financial information related to its CFP collection activities, and we analyzed OSM’s CFP receivables and related accounts and infor...
This report focuses on debt collection processes and procedures used by the Department of the Interior's Office of Surface Mining (OSM). GAO discusses (1) the primary reasons for the growth in civil monetary penalties owed to OSM; (2) whether OSM's receivables for civil monetary penalties have financial accountability ...
DOD’s personal property program is managed centrally by the Military Traffic Management Command headquarters and administered locally by about 200 military service and DOD transportation offices around the world. The program relies on more than 1,200 domestic commercial carriers and 150 freight forwarders for internati...
The Department of Defense (DOD) spends more than $1.7 billion each year to move and store over 600,000 household goods shipments when relocating military personnel. It conducted and evaluated several pilot program studies aimed at fixing its problem-plagued program and, in 2002, issued a report to Congress with three r...
Warfighters need to be confident that military medical personnel can take care of them if they are wounded on the battlefield. However, Gulf War reports pointed out that medical personnel were unprepared to provide combat casualty care. These reports questioned the Department of Defense’s (DOD) ability to meet its wart...
Pursuant to a legislative requirement, GAO evaluated the effectiveness of the Department of Defense's (DOD) demonstration program that would provide trauma care training for military medical personnel through one or more public or nonprofit hospitals, focusing on: (1) the status of the demonstration program and DOD's a...
The Trust was established by statute as a tax-exempt entity to manage and invest the assets used to pay a portion of Railroad Retirement Program benefits. Congress anticipated that the Trust would be managed much like a private sector pension plan trust.seven trustees that, like trustees of multiemployer plans establis...
The Trust was established by federal statute effective in 2002 to manage a portion of the assets the Board uses to pay benefits to retired railroad workers, and managed about $25 billion in assets as of 2013. The Trust invests assets in stocks, bonds, and other investment vehicles in a manner similar to that of defined...
This section describes the role of coal in generating electricity, the four key EPA regulations, actions involved in maintaining electric reliability, and federal and state government roles in electricity markets. Because of the abundance of coal and its historically low cost, many coal- fueled electricity generating u...
EPA recently proposed or finalized four regulations affecting coal-fueled electricity generating units, which provide almost half of the electricity in the United States: (1) the Cross-State Air Pollution Rule; (2) the Mercury and Air Toxics Standards; (3) the proposed Cooling Water Intake Structures regulation; and (4...
According to the program’s legislative history, the Visa Waiver Pilot Program was created, in part, to improve U.S. foreign relations and to promote effective use of State Department‘s resources. It was also intended to facilitate international travel, without posing a threat to the welfare or security of the United St...
Since the terrorist attacks of September 11, 2001, the U.S. Congress, the administration, law enforcement officials, and the public have questioned the effectiveness of U.S. visa programs in protecting national security. Some have voiced concern that terrorists or other criminals may exploit one of these programs--the ...
As we report in our 2011 High-Risk Series update, Medicare remains on a path that is fiscally unsustainable over the long term. This fiscal pressure heightens the need for CMS to reform and refine Medicare’s payment methods to achieve efficiency and savings, and to improve its management, program integrity, and oversig...
In the February 2011 High-Risk Series update, GAO continued designation of Medicare as a high-risk program because its complexity and susceptibility to improper payments, combined with its size, have led to serious management challenges. In 2010, Medicare covered 47 million people and had estimated outlays of $509 bill...
While there are no federal requirements or standards specific to the operation of federal ombudsman offices, several professional organizations have published relevant standards of practice for ombudsmen, such as those published by the American Bar Association (ABA), The Ombudsman Association, and the U.S. Ombudsman As...
Federal ombudsmen help their agencies be more responsive to the public through the impartial investigation of citizens' complaints. Professional standards for ombudsmen incorporate certain core principles, such as independence and impartiality. In July 2001, GAO reported that key aspects of EPA's hazardous waste ombuds...
Since the publication of a 1957 report by the National Academy of Sciences, a geologic repository has been considered the safest and most secure method of isolating spent nuclear fuel and other types of nuclear waste from humans and the environment. During the 1950s and 1960s, managing spent nuclear fuel received relat...
Spent nuclear fuel, the used fuel removed from commercial nuclear power reactors, is one of the most hazardous substances created by humans. Commercial reactors have generated nearly 70,000 metric tons of spent fuel, which is currently stored at 75 reactor sites in 33 states, and this inventory is expected to more than...
The Gulf Coast hurricanes formed a catastrophe that was one of the most devastating natural disasters in U.S. history. In August 2005, Hurricane Katrina struck first on the East Coast of Florida before hitting the northern Gulf Coast region, including Louisiana and Texas, resulting in a substantial loss of life and wid...
The Small Business Administration (SBA) is the federal government's primary provider of disaster loans to businesses, homeowners, and renters. In a previous report (GAO- 06-860), GAO found that SBA's limited information systems planning contributed to delays in processing disaster loans for the victims of the 2005 Gulf...
Over time, federal surveys have consistently found that DHS employees are less satisfied with their jobs than the governmentwide average. Shortly after DHS was formed, 2004 federal survey data indicated a disparity between DHS and governmentwide averages in job satisfaction. At that time, 56 percent of DHS employees re...
DHS is the third largest cabinet-level agency in the federal government, employing more than 200,000 employees in a broad range of jobs. Since its creation in 2003, DHS has faced challenges implementing its human capital functions, and its employees have reported having low job satisfaction. GAO designated the implemen...
Recessions mark a distinct phase of the overall business cycle, beginning with a business cycle “peak” and ending with a business cycle “trough.” Between trough and peak the economy is in an expansion. The National Bureau of Economic Research (NBER) identifies dates for national recessions, which can vary in overall du...
The most recent recession, which started in December 2007, is generally believed to be the worst economic downturn the country has experienced since the Great Depression. In response to this recession, Congress passed the American Recovery and Reinvestment Act of 2009 (Recovery Act), which provided state and local gove...
As we reported in December 2015, offshore oil and gas infrastructure in the Gulf varies in size and complexity, and lessees have installed and plugged or removed thousands of wells and structures over the past half century. The simplest structures are found in shallow water and include caissons and well protectors. A c...
Oil and gas produced on federal leases in the Gulf are important to the U.S. energy supply. When oil and gas infrastructure is no longer in use, Interior requires lessees to decommission it so that it does not pose safety and environmental hazards. Decommissioning can include plugging wells and removing platforms, whic...
Afghanistan is a mountainous, arid, land-locked Central Asian country with limited natural resources. At 647,500 square kilometers, it is slightly smaller than the state of Texas. Afghanistan is bordered by Pakistan to the east and south; Tajikistan, Turkmenistan, Uzbekistan, and China to the north; and Iran to the wes...
After the events of September 11, 2001 led to the defeat of the Taliban, the United States and the international community developed an assistance program to support Afghanistan's new government and its people. Key components of this effort include food and agricultural assistance. GAO was asked to assess (1) the impac...
Since 1973, IRS Policy Statement P-1-20 has prohibited using records of tax enforcement results to evaluate enforcement officers or to impose or suggest production goals or quotas. An enforcement officer is an employee who exercises judgment with regard to determining tax liability or the ability to pay. Enforcement of...
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) managers' compliance with legislative and policy prohibitions against using enforcement statistics in employee evaluations and the requirement that managers certify each quarter whether violations had occurred, focusing on: (1) the e...
Each year, IRS screens all individual tax returns and selects a small percentage in which to contact taxpayers about potential noncompliance. Prior to doing automated checks of tax returns, IRS had relied on its audit program to contact taxpayers about apparent inaccuracies in reporting income, deductions, and other is...
Reported declines in the rate at which the Internal Revenue Service (IRS) audits (also referred to as "examines") individual income tax returns have raised concerns that taxpayers may have a false perception of the true level of IRS's tax enforcement efforts. In addition, many observers are concerned these reported dec...
DOE’s responsibility for contractors’ litigation costs has its roots in the early nuclear programs. Since the inception of these programs in the 1940s, the federal government has relied on contractors to operate its nuclear facilities. However, because of the high risk associated with operating these facilities, the ag...
GAO discussed the Department of Energy's (DOE) controls over the litigation costs of defending lawsuits against its management and operating contractors. GAO noted that: (1) DOE outside litigation costs were over $25 million in fiscal year 1995; (2) DOE has improved its control over outside litigation costs by issuing ...
Treasury created CPP 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 TA...
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 ...
Medicare covers skilled nursing and rehabilitative therapy for beneficiaries being treated in SNFs for conditions related to a hospital stay. The hospital stay must have been for at least 3 days and have occurred within 30 days before admission to the SNF. For beneficiaries who qualify, Medicare will pay for all necess...
Congress and the Health Care Financing Administration recognized that certain services needed to be excluded from the skilled nursing facility (SNF) prospective payment system (PPS) rate to help ensure beneficiary access to appropriate care and to financially protect the SNFs that take care of high-cost patients. The c...
In fiscal year 2014, GSA had over 1,500 federally owned buildings in its inventory. These buildings are occupied by a wide variety of federal agencies and are used to fulfill agency missions. In some instances, these buildings are old and in significant need of repair, renovation, or modernization. For example, accordi...
GSA annually spends hundreds of millions of dollars making major and minor repairs and alterations to the more than 1,500 federally owned buildings that it holds. GAO's past work has indicated that GSA sometimes encounters “unforeseen site conditions”—conditions that are different from what was expected—in performing t...
JWST is a large, deployable, infrared-optimized space telescope intended to be the scientific successor to the Hubble Space Telescope. JWST is designed for a 5-year mission to find the first stars and trace the evolution of galaxies from their beginnings to their current formation. It is intended to operate in an orbit...
JWST is one of NASA's most complex and expensive projects, at an anticipated cost of $8.8 billion. With significant integration and testing planned until the launch date, the JWST project will need to address many challenges before NASA can conduct the science the telescope is intended to produce. GAO has made a number...
Work in several areas has moved forward since the Subcommittee’s October 18 CVC hearing, but additional delays have occurred, and AOC’s construction management contractor has identified several concerns about the project schedule. AOC has been addressing previously identified schedule-related problems. According to the...
This testimony discusses the progress on the Capitol Visitor Center (CVC) project. Specifically, this testimony discusses (1) the status of the project schedule since Congress's October 18, 2005, hearing on the project, (2) the project's costs and funding, and (3) worker safety issues. We will discuss the progress made...
Biological threats that could result in catastrophic consequences exist in many forms and arise from multiple sources. For example, several known biological agents could be made into aerosolized weapons and intentionally released in a transportation hub or other populated urban setting, introduced into the agricultural...
The nation's biodefense enterprise is the whole combination of systems at every level of government and the private sector that can contribute to protecting the nation and its citizens from potentially catastrophic effects of a biological event. It is composed of a complex collection of resources, programs, and initiat...
Sole proprietors own unincorporated businesses by themselves. As such, they are distinct from corporations and partnerships. In this report, the term sole proprietors refers to both the owners of the businesses and the category of business. In tax year 2003, 20.6 million sole proprietors filed tax returns (the latest y...
The Internal Revenue Service (IRS) estimates that $68 billion of the annual $345 billion gross tax gap for 2001 was due to sole proprietors, who own unincorporated businesses by themselves, underreporting their net income by 57 percent. A key reason for this underreporting is well known. Unlike wage and some investment...
In 2000, about 3,900 nonfederal, general medical hospitals nationwide reported providing emergency care in emergency departments. Of these, just over half were located in MSAs. From 1997 through 2000, while the number of emergency department visits increased about 14 percent, the number of hospitals with emergency depa...
Hospital emergency departments are a major part of the nation's health care safety net. Emergency departments report being under increasing pressure, with the number of visits nationwide increasing from an estimated 95 million in 1997 to an estimated 108 million in 2000. GAO was asked to provide information on emergenc...
DOD initiated the Milstar program under Air Force management in the early 1980s. Milstar is intended to be DOD’s most robust communications satellite system. It is designed to operate in the extremely high frequency (EHF) radio spectrum, although it has super high frequency and ultra high frequency capabilities, and it...
Pursuant to a congressional request, GAO reviewed the Department of Defense's (DOD) multiservice Milstar system, focusing on the: (1) Milstar system's capabilities to support strategic and tactical missions; and (2) extent to which DOD has provided assurance of continuing comparable satellite communications among the u...
Medicare helps the elderly and certain disabled people meet the costs of health care services. Medicare is primarily a federally financed and administered health insurance program, which reimburses fee-for-service providers for each covered service rendered. However, Medicare also offers beneficiaries the option of enr...
Pursuant to a congressional request, GAO reviewed the factors affecting Medicare risk health maintenance organization (HMO) enrollment, focusing on: (1) the patterns in HMO enrollment and Medicare payment rates; (2) selected geographical areas with higher enrollment, lower payment rates and areas with lower enrollment,...
Established in 1956, DI is an insurance program funded by Social Security payroll taxes. There are a number of criteria an individual must meet to be eligible for DI benefits, including a sufficient work history and a lost capacity to work due to a disability. Medicare coverage is provided to DI beneficiaries after the...
GAO discussed the factors affecting the return to work of the beneficiaries in the Social Security Disability Insurance (DI) program, focusing on: (1) factors that working beneficiaries believe are helpful in becoming and staying employed; and (2) tradeoffs and challenges that exist in improving work incentives. GAO no...
In 1972, after receiving inconsistent data on DOD headquarters from the military services, the House Appropriations Committee directed DOD to define headquarters functions, list headquarters activities, and develop a common method of accounting for headquarters personnel and costs. In response, in 1973 the Deputy Secre...
Pursuant to a congressional request, GAO reviewed the Department of Defense's (DOD) program to account for its management headquarters and headquarters support activities, focusing on: (1) the accuracy and reliability of DOD's reported data on management headquarters and headquarters support personnel and costs; (2) re...
The benefits of using purchase cards versus traditional contracting and payment processes are lower transaction processing costs and less red tape for both the government and the vendor community. We support the use of a well-controlled purchase card program to streamline the governments acquisition processes. However,...
This testimony discusses (1) how internal control weaknesses make the departments of Housing and Urban Development (HUD) and Education vulnerable to, and in some cases have resulted in, improper and questionable payments and (2) strategies these and other federal agencies can use to better manage their improper payment...
NMMSS is the United States’ official nuclear materials tracking and accounting system. NMMSS provides information on nuclear materials to support both domestic programs and international nuclear policies. Keeping track of the growing amount of nuclear materials is especially important as a result of the breakdown of th...
Pursuant to a congressional request, GAO reviewed the Department of Energy's (DOE) progress in developing a new nuclear materials tracking system, focusing on: (1) DOE actions to implement previous GAO recommendations concerning the system; and (2) whether DOE is adequately addressing key system development risks. GAO ...
DOD has some 20 acquisition organizations as well as a diverse, multilayered workforce. In recent years, Congress has enacted legislation that requires DOD to reduce its acquisition workforce significantly and to identify opportunities to streamline and consolidate acquisition organizations and functions. These legisla...
Pursuant to a congressional request, GAO reviewed the Department of Defense's (DOD) acquisition workforce reductions, focusing on: (1) DOD's progress in reducing its workforce in acquisition organizations by 25 percent; (2) the potential savings associated with these personnel reductions; (3) the status of DOD efforts ...
The Secretary of HHS has issued regulations that form the “Federal Policy for the Protection of Human Subjects.” This policy is often referred to as the “Common Rule” because 17 other federal agencies that conduct, support, or regulate human subjects testing now follow some form of the policy. The Common Rule lays out ...
Millions of Americans enroll in clinical studies of experimental drugs and medical devices each year. Many of these studies are meant to demonstrate that products are safe and effective. The Department of Health and Human Services' (HHS) Office for Human Research Protections (OHRP) and the Food and Drug Administration ...
Changes in the structure of the financial regulatory and supervisory system in France reflect the evolution of the post-war French financial system. As distinctions among different classes of financial institutions began to fade, the regulatory structure was altered to provide more even-handed treatment for all institu...
Pursuant to a congressional request, GAO reviewed the French bank regulatory structure and its key participants. GAO found that: (1) three independent committees oversee bank authorization, regulation, and supervision in France; (2) the Credit Institutions Committee (CEC) is responsible for authorizing and licensing cr...
Our August 2008 report identified four primary challenges with the U.S. voluntary market. First, the concept of a carbon offset is complicated because offsets can involve different activities, definitions, greenhouse gases, and timeframes for measurement. While most markets involve tangible goods or services, the carbo...
Carbon offsets--reductions of greenhouse gas emissions from an activity in one place to compensate for emissions elsewhere--can reduce the cost of regulatory programs to limit emissions because the cost of creating an offset may be less than the cost of requiring entities to make the reductions themselves. To be credib...
I am pleased to be here today to discuss the implementation of the Community Policing Act with special attention to statutory requirements for implementing the Community Oriented Policing Services (COPS) grants. The Community Policing Act authorized $8.8 billion to be used from fiscal years 1995 to 2000 to enhance publ...
Pursuant to a congressional request, GAO discussed the implementation of the Community Policing Act, focusing on statutory requirements for implementing the Community Oriented Policing Services (COPS) grants. GAO noted that: (1) the Public Safety Partnership and Community Policing Act authorizes $8.8 billion to be used...
Initially created in 1968, the Office of Enforcement was then headed by an Assistant Secretary of the Treasury. The Under Secretary (Enforcement) position was created as a result of Treasury’s fiscal year 1994 appropriation in which Congress directed that the Secretary of the Treasury establish the Office of the Under ...
This report discusses GAO's review of the Department of the Treasury's Office of Enforcement. The office was created to provide oversight, policy guidance, and support to Treasury's enforcement bureaus. GAO found that no comprehensive source provided guidance to either the office staff or to the bureaus on the circumst...
Federal agencies with a budget in excess of $100 million for extramural R&D are required to establish and operate an SBIR program. In fiscal year 2013, agencies participating in the SBIR program were required to spend at least 2.7 percent of their extramural R&D budgets on SBIR awards. Currently, 11 agencies participat...
The SBIR program provides grants and contracts to small businesses to develop and commercialize innovative technologies. The 2011 SBIR reauthorization included a provision that gave agencies the option to allow majority-owned portfolio companies to participate in SBIR. SBA issued a rule to implement the statutory provi...
The Federal Aviation Administration is responsible for managing the national airspace system and ensuring the safe and efficient movement of air traffic. In doing so, FAA controls the take-off and landing of nearly 200,000 planes per day, which carry over 700 million passengers per year. To accomplish this mission, FAA...
Thousands of the Federal Aviation Administration (FAA) controllers will soon be eligible to retire because of extensive hiring in the 1980's to replace striking air traffic controllers. Although the exact number and timing of the controllers' departures has not been determined, attrition scenarios developed by both FAA...
DOE’s Hanford site in southeastern Washington State was established in 1943 to produce nuclear materials for the nation’s defense. Although DOE stopped producing nuclear material at Hanford in 1989, millions of gallons of high-level radioactive waste from production still remain in aging, underground waste tanks, most ...
In December 2000, the Department of Energy (DOE) awarded Bechtel National, Inc. (Bechtel) a contract to design and construct the Waste Treatment Plant (WTP), one of the largest nuclear waste cleanup projects in the nation. Originally expected to cost $4.3 billion and be completed in 2011, DOE now estimates that WTP wil...
The United States Citizenship and Immigration Services, within the Department of Homeland Security, delivers services to aliens and adjudicates their eligibility for various immigration benefits, including naturalization, adjustment of status to lawful permanent resident, employment authorization, and asylum. USCIS car...
Long-standing backlogs of immigration benefit applications result in delays for immigrants, their families, and prospective employers who participate in the legal immigration process. In response to a statutory mandate to eliminate the backlog, the U.S. Citizenship and Immigration Services (USCIS) set a goal of Septemb...
DOE is responsible for the nation's nuclear weapons programs. The National Nuclear Security Administration (NNSA), a semi-autonomous administration within DOE, carries out these responsibilities. The primary mission of the NNSA's Albuquerque Operations Office is the stewardship and maintenance of the nation's nuclear w...
The Department of Energy (DOE) maintains millions of classified documents containing highly sensitive nuclear weapons design and production information. Allegations that the Peoples Republic of China obtained nuclear warhead designs from an employee of DOE's Los Alamos National Laboratory, as well as the disappearance ...
The Recovery Act provided the Secretary of Transportation $1.5 billion for the purpose of awarding discretionary grants on a competitive basis. Eligible projects included capital investments in roads, highways, bridges, or transit; passenger and freight rail; and port infrastructure, as well as bicycle and pedestrian-r...
In February 2009, the American Recovery and Reinvestment Act (Recovery Act) appropriated $1.5 billion for discretionary grants for capital investments in surface transportation projects of national and regional significance, including highways, transit, rail, ports, and others. The act required the Department of Transp...
The term “broadband” commonly refers to Internet access that is high speed and provides an “always-on” connection, so users do not have to reestablish a connection each time they access the Internet. Broadband speeds are described in download and upload capabilities, and are defined as the maximum rates at which data a...
Broadband is increasingly seen as an essential communications service, with applications in education, medicine, public safety, and entertainment. However, consumers can experience broadband performance problems. FCC, which has primary responsibility for regulating broadband, has taken steps to measure broadband perfor...
The fiscal year 1997 Army, Navy, and Air Force budgets for spare parts can be reduced by $723 million for the following reasons: A 1993 Air Force Audit Agency (AFAA) report found that program directors maintained aircraft in reconstitutable storage categories (i.e., aircraft with potential contingency, mobilization, or...
GAO evaluated the military services' and Department of Defense's (DOD) fiscal year (FY) 1997 operations and maintenance (O&M) budget requests, focusing on whether the O&M accounts should be funded in the amounts requested. GAO found that: (1) GAO identified potential budget reductions of about $3.4 billion to the FY 19...
The federal responsibility for overseeing nursing homes belongs to HCFA, an agency of the Department of Health and Human Services (HHS). Among other tasks, HCFA defines federal requirements for nursing home participation in Medicare and Medicaid and imposes sanctions against homes failing to meet these requirements. HC...
GAO discussed its findings on nursing home care in California, focusing on: (1) care problems identified in recent state and federal quality reviews that California conducted in the last 2 or 3 years; (2) obstacles to federal and state efforts to identify care problems; and (3) implementation of federal enforcement pol...
Natural gas is primarily composed of methane, with small percentages of other hydrocarbons, including propane and butane. When natural gas is cooled to minus 260 degrees Fahrenheit at atmospheric pressure, the gas becomes a liquid, known as LNG, and it occupies only about 1/600th of the volume of its gaseous state. Sin...
The United States imports natural gas by pipeline from Canada and by tanker as liquefied natural gas (LNG) from overseas. LNG--a supercooled form of natural gas--currently accounts for about 3 percent of total U.S. natural gas supply, with an expected increase to about 17 percent by 2030, according to the Department of...
In the late 1970s, Indian tribes began authorizing or conducting various types of gaming activity with only tribal oversight. In 1987, the Supreme Court confirmed that Indian tribes had authority to operate gaming establishments on their trust lands without having to comply with state laws and regulations. To resolve o...
Pursuant to a congressional request, GAO provided an updated profile of the Indian gaming industry, focusing on: (1) the amount of transfers to the tribes from their gaming facilities; (2) a comparison of Indian gaming revenues with the revenues generated by other legalized gaming activities; and (3) the federal tax tr...
TRICARE has three options for its eligible beneficiaries: TRICARE Prime, a program in which beneficiaries enroll and receive care in a managed network similar to a health maintenance organization; TRICARE Extra, a program in which beneficiaries receive care from a network of preferred providers; and TRICARE Standard, a...
Testifying before Congress in 2002, military beneficiary groups described problems accessing care from TRICARE's civilian medical providers. Providers also testified on their dissatisfaction with the TRICARE program, specifying low reimbursement rates and administrative burdens. The Bob Stump National Defense Authoriza...
VA operates 158 medical centers and employs approximately 10,723 full- and part-time physicians and 37,294 registered nurses. During fiscal year 1994, these facilities treated approximately 906,925 inpatients and provided for 24,074,365 outpatient visits. VA acknowledges that patient care, particularly that which occur...
Pursuant to a congressional request, GAO reviewed the Department of Veterans Affairs' (VA) malpractice claims, focusing on the: (1) total number of malpractice claims filed against VA between fiscal years (FY) 1990 and 1994; (2) way VA manages its malpractice claims; (3) extent to which malpractice experiences are used...
Pension tax preferences are structured to provide incentives for employers to start and maintain voluntary, tax-qualified pension plans and to ensure that participants receive an equitable share of the tax-favored benefits. The tax treatment for DC and defined benefit (DB) plans are similar. However, DC plan contributi...
Despite sizeable tax incentives, private pension participation has remained at about 50 percent of the workforce. For those in a pension plan, there is concern that these incentives accrue primarily to higher income employees and do relatively little to help lower income workers save for retirement. The financial crisi...
FNS administers the Food Stamp Program in partnership with the states. It funds all of the program’s food stamp benefits and about 50 percent of the states’ administrative costs. FNS is primarily responsible for developing the program’s policies and guidelines, authorizing retail food stores to participate in the progr...
Pursuant to a congressional request, GAO provided information on the Food and Nutrition Service's (FNS) efforts to maintain the integrity of the Food Stamp Program, focusing on the: (1) dollar amount of the financial penalties, collections, and debt reductions (waivers, adjustments, or write-offs) affecting storeowners...
The current foreclosure crisis has provided persons who may perpetrate mortgage foreclosure rescue and loan modification schemes with unprecedented opportunities to profit from homeowners desperate to save their homes. In March 2010, we reported that national default and foreclosure rates rose sharply from 2005 through...
One of the most devastating aspects of the current financial crisis for homeowners is the prospect of losing their homes to foreclosure, and many homeowners have fallen victim to foreclosure rescue and loan modification schemes. In 2009, the administration created the Financial Fraud Enforcement Task Force (FFETF), whi...
INS, a component of the Department of Justice (DOJ), is responsible for administering the immigration and naturalization laws relating to the admission, exclusion, deportation, and naturalization of aliens. Under the Immigration and Nationality Act, the Attorney General has sole authority to determine alien status and ...
Pursuant to a congressional request, GAO reviewed Immigration and Naturalization Service (INS) initiatives for identifying arrested individuals that are aliens, focusing on whether: (1) the Law Enforcement Support Center (LESC) can use existing databases to identify as aliens individuals arrested for aggravated felonie...
The economic well-being of the United States is dependent on the reliability, safety, and security of its physical infrastructure. The nation’s infrastructure is vast and affects the daily lives of virtually all Americans. In total, there are about 4 million miles of roads, 117,000 miles of rail, 600,000 bridges, 79,00...
Physical infrastructure is critical to the nation's economy and affects the daily life of virtually all Americans--from facilitating the movement of goods and people within and beyond U.S. borders to providing clean drinking water. However, this infrastructure--including aviation, highway, transit, rail, water, and dam...
North Korea has several nuclear facilities that, collectively, have the potential to produce nuclear fuel for weapons. Most are located at Yongbyon, 60 miles north of Pyongyang. The major installations include (1) a 5-megawatt electric (MW(e)) research reactor, (2) two larger reactors that were under construction—a 50-...
Pursuant to a congressional request, GAO reviewed the agreement between the United States and North Korea that addresses the threat of North Korean nuclear proliferation, focusing on whether: (1) the agreement is a non-binding political agreement; (2) the United States could be held financially liable for a nuclear acc...
Transporting cargo by air involves many participants, including manufacturers and shippers who make routine or occasional shipments, freight forwarders who consolidate shipments and deliver them to air carriers, and cargo facilities of passenger and all-cargo air carriers that store cargo until it is placed aboard an a...
U.S. air carriers transport billions of tons of cargo each year in both passenger planes and all-cargo planes. Typically, about one-half of the hull of each passenger aircraft is filled with cargo. As a result, any vulnerabilities in the air cargo security system potentially threaten the entire air transport system. GA...
The child welfare system is designed to promote the well being of children by ensuring their safety and permanency and by strengthening families to enable them to successfully care for their children. Families become involved with the child welfare system after a report of abuse or neglect has been made and confirmed. ...
The District of Columbia's Child and Family Services Agency (CFSA) is responsible for ensuring the safety and well being of about 3,000 children in its care and ensuring that services are provided to them and their families. In fiscal year 2003, CFSA's total budget was about $200 million. Concerns have been raised abou...
The terminal area is the area around an airport extending from the airfield or surface to about 10,000 feet vertically and out to about 40 miles in any direction. The terminal area includes airport surface areas such as runways, taxiways, and ramps, as well as the airspace covered by air traffic control towers—typicall...
Takeoffs, landings, and movement around the surface areas of airports (the terminal area) are critical to the safe and efficient movement of air traffic. The nation's aviation system is arguably the safest in the world, but close calls involving aircraft or other vehicles at or near airports are common, occurring almos...
In 2003, Congress passed the MMA, which created the Medicare Part D program. The MMA requires that all Part D sponsors have a program to control fraud, waste, and abuse. CMS is responsible for safeguarding the Part D program from fraud, waste, and abuse. In 2003, Congress passed the MMA, which created a prescription dr...
The Medicare Prescription Drug, Improvement, and Modernization Act of 2003 (MMA) established a voluntary outpatient prescription drug benefit, known as Medicare Part D. The Centers for Medicare & Medicaid Services (CMS) contracts with private companies to serve as Part D sponsors and administer the Part D prescription ...
Federal agencies rely extensively on computerized information systems and electronic data to carry out their missions. The security of these systems and data is essential to prevent data tampering, disruptions in critical operations, fraud, and inappropriate disclosure of sensitive information. Protecting federal compu...
The Federal Information Security Management Act of 2002 (FISMA) strengthened security requirements by, among other things, requiring federal agencies to establish programs to provide cost-effective security for information and information systems. In overseeing FISMA implementation, the Office of Management and Budget ...
Since the 1960s, the United States has used satellites to observe the earth and its land, oceans, atmosphere, and space environments. Satellites provide a global perspective of the environment and allow observations in areas that may be otherwise unreachable or unsuitable for measurements. Used in combination with grou...
Environmental satellites provide critical data used in weather forecasting and measuring variations in climate over time. In February 2010, the White House's Office of Science and Technology Policy disbanded the National Polar-orbiting Operational Environmental Satellite System (NPOESS)--a tri-agency satellite acquisit...
Historically, the Department has invested about 10 percent of its approximately $20 billion annual budget in information technology resources. The majority of all information technology resource expenditures—over 90 percent—are made by management and operating contractors, who identify and acquire resources needed to s...
GAO reviewed the Department of Energy's (DOE) software systems that support its Environmental Management Program, focusing on problems that could significantly impair DOE ability to eliminate duplicate information systems while it tries to streamline its information environment and achieve savings. GAO found that: (1) ...
OMB and federal agencies have key roles and responsibilities for overseeing IT investment management. OMB is responsible for working with agencies to ensure investments are appropriately planned and justified pursuant to the Clinger-Cohen Act of 1996. The law places responsibility for managing investments with the head...
The federal government plans to spend at least $82 billion on IT products and services in fiscal year 2014, such as software licenses. Federal agencies engage in thousands of licensing agreements annually. Effective management of software licenses can help avoid purchasing too many licenses that result in unused softwa...
In an effort to strengthen homeland security following the September 11, 2001, terrorist attacks on the United States, President Bush issued the National Strategy for Homeland Security in July 2002 and signed legislation creating DHS in November 2002. The strategy set forth the overall objectives, mission areas, and in...
The Department of Homeland Security (DHS) plays a key role in leading and coordinating--with stakeholders in the federal, state, local, and private sectors--the nation's homeland security efforts. GAO has conducted numerous reviews of DHS management functions as well as programs including transportation and border secu...
If done correctly, investments in IT have the potential to make organizations more efficient in fulfilling their missions. For example, Department of Defense (DOD) officials recently reported that an IT system supporting military logistics has improved the organization’s performance by providing real-time information a...
While IT investments have the potential to make organizations more efficient, many federal IT projects experience cost overruns, schedule delays, and performance shortfalls. To help address these shortfalls, OMB established TechStats--face-to-face meetings to terminate or turnaround IT investments that are failing or a...
DOD has for many years augmented its internally owned and operated satellite communications capability by leasing additional external telecommunications capacity on commercially owned and operated satellites. Demand has been increasing in recent years, as the military has come to rely more heavily on commercial satelli...
In recent years, the Department of Defense (DOD) has come to rely more heavily on commercial satellite communications to plan and support operations and move toward a network-centric warfare environment. DOD acquires commercial satellite bandwidth services to support a variety of critical missions such as surveillance ...
During initial entry training, recruits are trained on service tasks and skills, including basic military tactics, weapons training, and marksmanship. In addition, the services have annual training requirements that are focused on tasks such as crew-served weapons training, reacting to chemical and biological attacks, ...
The Army's and Marine Corps' major training facilities--Army and Marine Corps combat training centers and Army mobilization training centers--have focused on training units for counterinsurgency missions in Iraq and Afghanistan. As troop levels decrease in Iraq and increase in Afghanistan, larger numbers of forces will...
The Under Secretary for Health is the head of VHA and is supported by the Principal Deputy Under Secretary for Health, four Deputy Under Secretaries for Health (DUSH), and nine Assistant Deputy Under Secretaries for Health (ADUSH). Five of these senior leadership positions have been added since 2015. (See fig. 1.) The ...
GAO and others have expressed concerns about VHA's management of its health care system. In response, VA initiated a new regional framework to improve internal coordination and customer service, and VHA initiated an effort to realign its VISNs. GAO was asked to review VHA's organizational structure—the operating units,...
The Telephone Consumer Protection Act of 1991 (FCC’s basic statutory mandate with respect to telemarketers) required FCC to issue regulations to protect consumers’ privacy by preventing unwanted telemarketing calls and authorized, but did not require, FCC to fulfill this requirement by creating a national do-not-call d...
In response to consumer frustration and dissatisfaction with unwanted telemarketing calls, Congress has passed several statutes directing the Federal Trade Commission (FTC) and Federal Communications Commission (FCC) to regulate intrusive and deceptive telemarketing practices, authorizing both agencies to establish the...
In November 2002, the Congress passed IPIA. The major objective of IPIA is to enhance the accuracy and integrity of federal payments. The law requires executive branch agency heads to annually review all programs and activities that they administer, identify those that may be susceptible to significant improper payment...
Over the past several years, GAO has reported that federal agencies are not well positioned to meet requirements of the Improper Payments Information Act of 2002 (IPIA). For fiscal year 2005, estimated improper payments exceeded $38 billion but did not include some of the highest risk programs, such as Medicaid with ou...
The Federal Employees’ Retirement System Act of 1986 (FERSA) created TSP to provide options for retirement planning and encourage personal retirement savings among the federal workforce. Most federal workers are allowed to participate in TSP, which is available to federal and postal employees, including members of Cong...
The Thrift Savings Plan (TSP), a retirement savings and investment plan for federal workers, held approximately $210 billion in retirement assets for 3.7 million participants, as of February 2007. TSP is managed by the Federal Retirement Thrift Investment Board (FRTIB). In light of questions about TSP oversight, we exa...
Since the 1960s, geostationary and polar-orbiting environmental 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 (NESDIS) is responsible for managing the civilian opera...
The Department of Commerce's National Oceanic and Atmospheric Administration (NOAA), with the aid of the National Aeronautics and Space Administration (NASA), is to procure the next generation of geostationary operational environmental satellites, called Geostationary Operational Environmental Satellite-R (GOES-R) seri...
SBA provides funding and assistance to individuals and businesses after disasters declared by either the President or SBA. Administered by SBA’s Office of Disaster Assistance (ODA), the Disaster Loan Program is the primary federal program for funding long-range recovery for nonfarm businesses that are victims of disast...
On October 29, 2012, Hurricane Sandy made landfall, causing an estimated $65 billion in damage. SBA administers the Disaster Loan Program, which provides physical disaster loans (used to rebuild or replace damaged property) and economic injury disaster loans (used for working capital until normal operations resume) to ...
A firm must meet several initial eligibility requirements to qualify for the 8(a) program (a process known as certification), and then meet other requirements to continue participation. In general, a concern meets the basic requirements for admission to the program if it is a small business that is unconditionally owne...
The Small Business Administration's (SBA) 8(a) program helps eligible socially and economically disadvantaged small businesses compete in the economy by providing business development activities, such as counseling and technical assistance, and providing opportunities to obtain federal contracts on a set-aside basis. G...
least 70 countries. In addition, IRS pointed to certain current QI requirements that provide IRS with some information on fraud and illegal acts. However, as discussed in our draft report, we believe IRS could draw on existing auditing standards to establish a consistent definition of fraud and illegal acts for the pur...
U.S. source income flows to recipients offshore through foreign financial institutions and U.S. withholding agents. The Internal Revenue Service (IRS) established the Qualified Intermediary (QI) program to improve tax withholding and reporting on such income. QIs are foreign financial institutions that contract with IR...
The LDA, as amended by HLOGA, requires lobbyists to register with the Secretary of the Senate and the Clerk of the House and file quarterly reports disclosing their lobbying activity. Lobbyists are required to file their registrations and reports electronically with the Secretary of the Senate and the Clerk of the Hous...
HLOGA requires lobbyists to file quarterly lobbying disclosure reports and semiannual reports on certain political contributions. HLOGA also requires that GAO annually (1) determine the extent to which lobbyists can demonstrate compliance with disclosure requirements, (2) identify any challenges to compliance that lobb...
Because of its longstanding inventory management problems, DOD’s inventory management is on GAO’s list of high-risk federal program areas especially vulnerable to waste, fraud, and mismanagement. For the last 3 fiscal years, the Naval Audit Service reported inventory management weaknesses in its audits of DBOF activiti...
GAO examined the Navy's financial reporting on and management of operating materials and supplies that are not part of Defense Business Operations Fund (DBOF) inventories, focusing on the: (1) Navy's accountability and visibility over approximately $5.7 billion in operating materials and supplies on board vessels and a...
Patients receive infusion therapy for a variety of conditions, and physicians may determine that the home is an appropriate venue for treatment based on a particular patient’s condition and circumstances. Medicare covers and pays for a range of health care services, equipment, and drugs, and uses various payment system...
Infusion therapy--drug treatment generally administered intravenously--was once provided strictly in hospitals. However, clinical developments and emphasis on cost containment have prompted a shift to other settings, including the home. Home infusion requires coordination among providers of drugs, equipment, and skille...
Generally, individual countries grant and enforce IP rights. Intellectual property is any innovation, commercial or artistic, or any unique name, symbol, logo, or design used commercially. Intellectual property rights protect the interests of the creators of these works by giving them property rights over their creatio...
Intellectual property (IP) protection and enforcement is inadequate in parts of the world, resulting in significant losses to U.S. industry and increased public health and safety risks. GAO was asked to evaluate U.S. government efforts to enhance protection and enforcement of IP overseas. Using a case study approach, t...
GSA established the Federal Supply Schedule (FSS) program in 1949 to facilitate federal agencies’ purchase of common products and services from commercial vendors through schedule contracts. The multiple award schedules program, the largest FSS program, was designed to provide agencies with a simplified method for purc...
Each year, federal agencies spend billions of dollars to buy commercial products and services through the General Service Administration's (GSA) Multiple Award Schedules program. The program has grown significantly over the past several years. Currently, federal agencies can directly purchase, through more than 16,000 ...
Secret Service headquarters is organized into a series of offices with different responsibilities. The Secret Service’s Office of Investigations (INV) oversees the agency’s criminal investigation mission and the field office structure. Although agents in the field support protective operations as needed, a separate cad...
Commonly known for protecting the President, the Secret Service also plays a role in investigating and preventing a variety of financial and electronic crimes (e.g., counterfeiting). To execute its dual investigative and protective missions, the Secret Service operates a domestic field office structure of 115 offices i...
Iraq’s national government was established after a constitutional referendum in October 2005, followed by election of the first Council of Representatives (Parliament) in December 2005, and the selection of the first Prime Minister, Nuri Kamal al-Maliki, in May 2006. By mid-2006, the cabinet was approved; the governmen...
Since 2003, the Congress has obligated nearly $400 billion for U.S. efforts in Iraq, of which about $40 billion has supported reconstruction and stabilization efforts. Congressional oversight of this substantial investment is crucial as the Administration requests additional military and economic funds for Iraq. This t...
The Robert T. Stafford Disaster Relief and Emergency Assistance Act (Stafford Act), as amended, is the primary authority under which the federal government provides major disaster and emergency assistance, and FEMA is responsible for administering its provisions. At the time of Hurricanes Katrina and Rita, the Stafford...
As a result of the damage caused by Hurricanes Katrina and Rita in 2005, the federal government funded several disaster case management programs. These programs help victims access services for disaster-related needs. This testimony addresses the following questions: 1) How did the federal government support disaster c...
The EPA library network was established in 1971 to provide staff and the public with access to environmental information in support of EPA’s mission to protect human health and the environment. The libraries differ in function, scope of collections, extent of services, and public access. Before the 2007 reorganization,...
Established in 1971, the Environmental Protection Agency's (EPA) library network provides access to critical environmental information that the agency needs to fulfill its mission of protecting human health and the environment. The library network also provides information and services to the public. In fiscal year 200...
The Global Hawk unmanned aerial vehicle system is designed to support warfighting and peacekeeping missions by providing decision makers with up-to-date information about potential adversaries’ locations, resources, and personnel. Operators on the ground can change Global Hawk’s navigation and direct the onboard sensor...
Global Hawk offers significant military capabilities to capture and quickly transmit high-quality images of targets and terrain, day or night, and in adverse weather--without risk to an onboard pilot. Global Hawk first flew in the late 1990s as a demonstrator and supported recent combat operations in Afghanistan and Ir...
The use of SSNs on identification cards by federal, state, and private organizations, such as health insurance companies, was prevalent until the early 2000s. However, many organizations have since replaced these types of identification cards with those that do not contain SSNs. This step was taken, in large part, in r...
The health insurance claims number on Medicare beneficiaries' cards includes as one component the beneficiary's (or other eligible person's, such as a spouse's) SSN. This introduces risks to beneficiaries' personal information, as the number may be obtained and used to commit identity theft. Many organizations have rep...
In July 2002, President Bush issued the National Strategy for Homeland Security. The strategy set forth overall objectives to prevent terrorist attacks within the United States, reduce America’s vulnerability to terrorism, and minimize the damage and assist in the recovery from attacks that occur. The strategy set out ...
The Department of Homeland Security's (DHS) recent 4-year anniversary provides an opportunity to reflect on the progress DHS has made. The creation of DHS was one of the largest federal reorganizations in the last several decades, and GAO has reported that it was an enormous management challenge and that the size, comp...
Each year, OMB and federal agencies work together to determine how much the government plans to spend on IT projects and how these funds are to be allocated. Planned federal IT spending in fiscal year 2009 totaled about $71 billion—of which $22 billion was planned for IT system development work, and the remainder was p...
In fiscal year 2009, the federal government planned to spend about $71 billion on information technology (IT) investments. To more effectively manage such investments, in 2005 the Office of Management and Budget (OMB) directed agencies to implement earned value management (EVM). EVM is a project management approach tha...
An estimated 23.5 million mammograms were performed in the United States in 1992 at a cost of about $2.5 billion. Both the National Cancer Institute (NCI) and the American Cancer Society recommend that all women over the age of 50 have annual screening mammograms, though the two organizations are not in total agreement...
Pursuant to a legislative requirement, GAO examined whether the Food and Drug Administration's (FDA) implementation of the Mammography Quality Standards Act has had any effect on the: (1) quality of mammography services; and (2) access to such services. GAO found that: (1) the act has had a positive effect on the quali...
A system’s life-cycle costs include the costs for research and development, procurement, sustainment, and disposal. O&S costs include the direct and indirect costs of sustaining a fielded system, such as costs for spare parts, fuel, maintenance, personnel, support facilities, and training equipment. According to DOD, t...
The Department of Defense (DOD) spends billions of dollars each year to sustain its weapon systems. These operating and support (O&S) costs can account for a significant portion of a system's total life-cycle costs and include costs for repair parts, maintenance, and personnel. The Weapon Systems Acquisition Reform Act...
Intellectual property is an important component of the U.S. economy, and the United States is an acknowledged global leader in its creation. However, the legal protection of intellectual property varies greatly around the world, and several countries are havens for the production of counterfeit and pirated goods. Techn...
U.S. government efforts to protect and enforce intellectual property (IP) rights domestically and overseas are crucial to preventing billions of dollars in losses to U.S. industry and IP rights owners and to avoiding health and safety risks resulting from the trade in counterfeit and pirated goods. IP protection and en...
According to DOD policy, the core objectives of armaments cooperation are to increase military effectiveness through standardization and interoperability and to reduce weapons acquisition costs by avoiding duplication of development efforts with U.S. allies. According to DOD and the program office, through its cooperat...
The Joint Strike Fighter (JSF) is a cooperative program between the Department of Defense (DOD) and U.S. allies for developing and producing next generation fighter aircraft to replace aging inventories. As currently planned, the JSF program is DOD's most expensive aircraft program to date, costing an estimated $200 bi...
HUD’s mission to create strong, sustainable, and inclusive communities and quality and affordable homes for all has significantly evolved due to the current economic and housing crisis. Accordingly, the department has increased its reliance on IT. In particular, legislation enacted over the past several years has given...
The Department of Housing and Urban Development (HUD) performs a range of significant home ownership and community development missions that are integral to the U.S. economy. In doing so, HUD relies extensively on information technology (IT). However, HUD’s IT environment has not effectively supported its business oper...
This summary report is based on our analysis of the information contained in our reviews of 27 agencies’ draft strategic plans. To do those 27 reviews and the related reports, we used the Results Act supplemented by OMB’s guidance on developing the plans (Circular A-11, part 2) as criteria to determine whether draft pl...
Pursuant to a congressional request, GAO reviewed individual agencies' draft strategic plans, as required by the Government Performance and Results Act of 1993, focusing on: (1) summarizing the overall results of GAO's reviews of those plans; and (2) identifying, on the basis of those reviews, the strategic planning is...
In 1993, DOE, at the direction of the President and Congress, established the SSP to sustain the safety and effectiveness of the nation’s nuclear weapons stockpile without returning to the use of underground nuclear tests. NNSA administers the program through its Office of Defense Programs. This responsibility encompas...
The United States intends to invest about $80 billion to maintain and modernize its nuclear weapons capabilities and infrastructure over the next decade. The National Nuclear Security Administration (NNSA), a semi-autonomous agency within the Department of Energy (DOE), maintains the nation's nuclear weapons through it...
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, such as logistics management, procurement, health care management, and financial management. Yet, 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 DOD's institutional approach to modernizing its business systems investments. Section 332 of the Fiscal Year 2005 NDAA requires the departm...
Coal is an important domestic energy source, and BLM is responsible for managing coal resources on about 570 million acres of federal, state, and private land. Since 1990, all federal coal leasing has taken place through a lease-by-application process where companies propose lease tracts to be put up for sale by BLM. I...
In fiscal year 2012, about 42 percent of the 1.05 billion tons of coal produced in the United States came from coal tracts leased under the federal coal leasing program. Interior's BLM is responsible for managing this program, including estimating the fair market value of the coal to be leased. GAO was asked to examine...
DOD’s supply chain is a global network that provides materiel, services, and equipment to the joint force. Ineffective and inefficient inventory- management practices and procedures, and weaknesses in accurately forecasting the demand for spare parts, contributed to our designating DOD’s inventory management as a high-...
GAO designated DOD's supply chain management as a high-risk area and in July 2011 found that limitations in asset visibility make it difficult to obtain timely and accurate information on assets that are present in a theater of operations. In 2013, GAO found that DOD had made moderate progress in addressing weaknesses ...