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The LCS is being developed to assure access to the littorals that are threatened from mines, submarines, and surface forces. The LCS program consists of two distinct parts, the ship itself—called a seaframe—and the mission package it carries and deploys to provide combat capability. In addition to the capabilities asso... | The Navy plans to spend about $28 billion to buy 55 Littoral Combat Ships (LCS) and at least 64 interchangeable mission packages to perform one of three missions--mine countermeasures, antisubmarine warfare, and surface warfare--in waters close to shore. The Navy has been developing two different LCS seaframes and plan... |
The Homeland Security Act of 2002 established DHS and set forth its mission to, among other things, prevent terrorist attacks within the United States, reduce the vulnerability of the United States to terrorism, and minimize the damage and assist in the recovery from terrorist attacks that do occur within the United St... | Terrorist attacks on chemical facilities could severely damage the U.S. economy and public health. About 15,000 facilities produce, use, or store large amounts of chemicals that pose the greatest risk to human health and the environment. While the Environmental Protection Agency (EPA) formerly had the lead role in fede... |
The Food Stamp Program provides low-income households with paper coupons or electronic benefits that can be redeemed for food in about 156,000 stores across the nation. In fiscal year 2001, the Congress appropriated $20.1 billion for the Food Stamp Program. FNS establishes regulations for implementing the Food Stamp Pr... | The Food and Nutrition Service (FNS) and the states have taken steps to reduce fraud, waste, and abuse in the Food Stamp Program. GAO's past work has found that FNS and the states need to make better use of electronic data to track individuals and storeowners who may be trafficking in food stamps. GAO also found that f... |
Stem cells from healthy, unrelated donors have been used to treat patients with a variety of diseases, and are considered an appropriate course of treatment for numerous forms of leukemia, lymphoma, and other blood, metabolic, and immune-deficiency disorders. The first source of stem cells used for transplant was bone ... | Every year, many people diagnosed with diseases such as leukemia and lymphoma require transplants of stem cells from umbilical cord blood or other sources. The Stem Cell Therapeutic and Research Act of 2005 authorized funding for banking 150,000 new units of high quality and genetically diverse cord blood and directed ... |
In the 1940s and 1950s, the federal government built three large uranium enrichment plants for national defense purposes. In 1969, it began enriching uranium at these plants for the emerging commercial nuclear power industry. Until the mid-1970s, the U.S. government supplied nearly 100 percent of the free world’s enric... | Pursuant to a legislative requirement, GAO provided information on the proposed privatization of the U.S. Enrichment Corporation (USEC), focusing on: (1) the net present value of the corporation; and (2) whether the privatization plan would result in any ongoing obligation or undue cost to the government. GAO found tha... |
VHA, an administration of VA, is primarily a direct service provider of primary care, specialized care, and related medical and social support services to veterans through an integrated health care system. Headed by the Under Secretary for Health, VHA employed approximately 180,000 health care professionals to serve ab... | Encouraging a clearer and closer link between budgeting and planning is essential to improving federal management and instilling a greater focus on results. Through work at various levels within the organization, this report on the Veterans Health Administration (VHA)--and its two companion studies on the Administratio... |
Under the authority of the Intergovernmental Personnel Act of 1970, as amended, federal agencies, such as NSF, may temporarily assign personnel to or receive personnel from eligible nonfederal organizations for the mutual benefit of all participating organizations. Most IPA assignments under this act (about 82 percent ... | The Intergovernmental Personnel Act's (IPA) mobility program authorizes the temporary assignment of employees between federal agencies and state and local governments, universities, Indian tribal governments, and other nonfederal groups. These assignments, which may last up to four years, are intended to increase coope... |
Because of their experience with the technical aspects of cleanups, EPA regional work assignment managers prepare detailed cost estimates for all new work on Superfund projects before the agency contracts for that work. These estimates should specify the scope of the work assignment (such as conducting a cleanup feasib... | The Environmental Protection Agency (EPA), which manages the cleanup of the nation's most hazardous abandoned sites through the Superfund program, relies heavily on contractors to conduct its cleanup activities. Currently, EPA spends about 50 percent of its approximately $1.5 billion annual Superfund budget on contract... |
FEMA preparedness grant management is composed of different financial and programmatic management functions. FEMA created GPD in April 2007, to consolidate oversight of all FEMA grants. GPD, in FEMA headquarters, provides subject matter expertise in response to regional office and stakeholder inquiries; develops grant ... | DHS's FEMA is responsible for coordinating with state, local, and tribal governments to prepare for disasters. Specifically, FEMA provides preparedness grants to states and localities, and works to implement the National Incident Management System nationwide, among other things. GAO was asked to review FEMA's efforts t... |
The National Defense Authorization Act for Fiscal Year 2004 provided DOD with the authority to establish (1) a pay-for-performance management system, (2) an appeals process, and (3) a labor relations system—which together comprise the major components of NSPS. The legislation permits DOD significant flexibility in desi... | Given a large-scale organizational change initiative, such as the Department of Defense's (DOD) National Security Personnel System (NSPS), is a substantial commitment that will take years to complete, it is important that DOD and Congress be kept informed of the full cost of implementing NSPS. Under the Comptroller Gen... |
HUD is required by law to assess the performance of public housing authorities so that the secretary of housing can evaluate the authorities’ performance in all major areas of management operations. In response to this law, HUD introduced the Public Housing Management Assessment Program (PHMAP) in 1992. Though designed... | The Department of Housing and Urban Development (HUD) spends $7 billion annually to provide decent, safe, and sanitary housing for low-income households in about 14,000 rental properties nationwide. Yet, many public housing properties have been unsafe and unsanitary for several decades. To identify and correct these pr... |
In 1970, almost a decade before airline deregulation, Congress created the trust fund to provide a dedicated source of funding for the aviation system. The trust fund is funded principally by a variety of excise taxes paid by users of the national airspace system, as well as by interest revenue. The excise taxes are im... | Established in 1970, the Airport and Airway Trust Fund (trust fund) is the primary source of funding for the Federal Aviation Administrations (FAA) investments in the airport and airway system. Trust-fund revenues come largely from taxes on airline tickets and aviation fuel. The financial health of the trust fund is i... |
In 2007, VA established the VCL, a 24-hour crisis line staffed by responders trained to assist veterans in emotional crisis. Through an interagency agreement, VA collaborated with SAMHSA to use a single, national toll-free number for crisis calls that serves both Lifeline and the VCL. Through this interagency agreement... | VA established the VCL in July 2007 to provide support to veterans in emotional crisis. Between fiscal years 2008, its first full year of operation, and 2015, the number of calls received by the VCL increased almost 700 percent, exceeding VA's expectations. As VA began to address increasing numbers of requests for assi... |
The federal government has established a large number of education programs that support the efforts of the 50 states and the approximately 15,000 local school districts nationwide. Many of the federally funded education programs target specific groups of students. For example, the Title I program directs funds to many... | Pursuant to a congressional request, GAO provided information on the Education Flexibility Partnership Demonstration Act (Ed-Flex) in 1994, focusing on: (1) the scope of Ed-Flex and how it works; (2) the criteria states must meet to participate in Ed-Flex and identify the extent to which states not currently participat... |
To determine how much of the inventory that exceeded current operating requirements as of September 30, 2001, was consumed (used, disposed of, or condemned) since that date, we obtained and analyzed data from the military components for the items that we had identified in our May 2003 report that had inventory exceedin... | Since 1990, GAO has identified the Department of Defense's (DOD) inventory management as a highrisk area. Ineffective management practices--such as the use of inaccurate data, lack of inventory controls and visibility, and information system weaknesses--have contributed to high levels of inventory. DOD has reduced its ... |
In 1986, the United States and the FSM and the RMI entered into the Compact of Free Association. This Compact represented a new phase of the unique and special relationship that has existed between the United States and these island areas since World War II. It also represented a continuation of U.S. rights and obligat... | In 1986, the United States entered into a Compact of Free Association with the Pacific Island nations of the Federated States of Micronesia, or FSM, and the Republic of the Marshall Islands, or RMI. The Compact provided about $2.1 billion in U.S. funds, supplied by the Department of the Interior, over 17 years (1987-20... |
According to VHA policy on the inspection of controlled substances, each VA medical facility must establish a controlled substance inspection program, which is to be overseen mainly by the facility’s director. VHA’s policy stipulates that the VA medical facility director must 1) ensure that the facility’s program compl... | Diversion of opioid pain relievers and other controlled substances by health care providers has occurred at several VA medical facilities. Such diversions for personal use can pose a threat to patients by depriving them of needed medications. Absent effective practices to mitigate its risk and quickly identify it, dive... |
Bahrain, Kuwait, Oman, Qatar, Saudi Arabia, and the UAE are key U.S. allies in the Persian Gulf (see fig. 1). The countries are primarily governed by longstanding ruling families under emirates and monarchies, and, with the exception of Bahrain and Oman, each possesses large oil or gas reserves. Together, these countri... | The United States has authorized billions of dollars in arms sales and exports to six Persian Gulf countries--Bahrain, Kuwait, Oman, Qatar, Saudi Arabia, and the United Arab Emirates (UAE). However, regional tensions and civil conflicts have raised concerns about the security and use of arms sold or exported to these c... |
The federal-state UI program, created in part by the Social Security Act of 1935, is administered under state law based on federal requirements. The primary objectives of the program are to provide temporary, partial compensation for lost earnings of individuals who become unemployed through no fault of their own, with... | Labors UI program is a federal-state partnership that provides partial compensation for lost earnings of eligible individuals who become unemployed through no fault of their own. In fiscal year 2011, about $117 billion was spent on the UI program. To administer the program, states rely heavily on IT, including benefit... |
For both private industry and government agencies, some payments are processed incorrectly for a variety of reasons. For instance, vendors make pricing errors on their invoices, forget to include discounts that have been publicized to the general public, neglect to offer allowances and rebates, miscalculate freight cha... | Pursuant to a legislative requirement, GAO reviewed the results of the Department of Defense's (DOD) demonstration program evaluating the feasibility of using private contractors to identify overpayments made to vendors, focusing on: (1) assessing the success of the methods used to identify overpayments; (2) determinin... |
Test and evaluation activities are an integral part of developing and producing weapon systems, as they provide knowledge of a system’s capabilities and limitations as it matures and is eventually delivered for use by the warfighter. DOD divides its testing activities into three categories: developmental, operational, ... | DOD conducts extensive operational testing and evaluation of its military systems prior to full-rate production and fielding. DOT&E plays an integral role in operational test and evaluation by issuing policy and procedures, overseeing operational test planning, and independently evaluating and reporting test results. A... |
Special allowance payments for 9.5 percent loans have risen dramatically in recent years, increasing from $209 million in fiscal year 2001, to $556 million in fiscal year 2003 and reached about $634 million at the end of the third quarter of fiscal year 2004. Two reasons account for this increase: (1) a decline in the ... | To encourage lenders to make student loans under the Federal Family Education Loan Program (FFELP), the federal government guarantees lenders a statutorily specified rate of return--called lender yield. Some lenders may issue tax-exempt bonds to raise capital to make or purchase loans; loans financed with such bonds is... |
According to FPS officials, since 2010 the agency has required its guards to receive training on how to respond to an active-shooter scenario. However, as our 2013 report shows, FPS faces challenges providing active-shooter response training to all of its guards. Without ensuring that all guards receive training on how... | As part of the Department of Homeland Security (DHS), the Federal Protective Service (FPS) is responsible for protecting federal employees and visitors in approximately 9,600 federal facilities under the control and custody of the General Services Administration (GSA). Recent incidents at federal facilities demonstrate... |
SSA administers the Old Age, Survivors, and Disability Insurance programs under Title II of the Social Security Act. About 96 percent of the nation’s work force is in social security-covered employment and pays tax on their annual earnings. When workers pay social security taxes, they earn coverage credits, and 40 cred... | Totalization agreements foster international commerce and protect benefits for persons who have worked in foreign countries. They eliminate dual social security taxes that multinational employers and their employees pay when they operate and reside in countries with parallel social security systems and fill gaps in ben... |
DLA is the Department of Defense’s (DOD) logistics manager for all DOD consumable items and some department repair items. Its primary business function is to provide supply support in order to sustain military operations and readiness. In addition to this primary function, which DLA refers to as either “materiel manage... | The Defense Logistics Agency (DLA) plays a critical role in supporting America's military forces worldwide. DLA relies on software-intensive systems to support its work. An important determinant of the quality of software-intensive systems, and thus DLA's mission performance, is the quality of the processes used to acq... |
In the past, we have suggested four broad principles or criteria for a budget process. A process should provide information about the long-term impact of decisions, both macro—linking fiscal policy to the long-term economic outlook—and micro—providing recognition of the long-term spending implications of government com... | The events of September 11 imposed new demands on the federal budget, while pent-up demands from years of fighting deficits remain. In the past, GAO has suggested four broad principles for a budget process. That process should (1) provide information on the long-term impact of decisions, both macro--linking fiscal poli... |
Actual federal outlays to states and localities for all programs under the Recovery Act, including Head Start, totaled approximately $181.9 billion through November 26, 2010. Of that amount, about 9.5 percent—$17.3 billion—has been paid out since the start of federal fiscal year 2011 on October 1, 2010. Figure 1 shows ... | This report responds to two mandates for GAO under the American Recovery and Reinvestment Act of 2009 (Recovery Act). First, it is the latest report on the uses of and accountability for Recovery Act funds in selected states and localities. Second, it comments on recipients' reports of the jobs created and retained. Th... |
The Department of the Navy is a large and complex organization with a wide range of mission operations and supporting business functions. For example, the Navy has about 350,000 active duty officers and enlisted personnel, 130,000 ready reserve, and 175,000 civilian employees. Navy’s fleet operations involve approximat... | The Navy Marine Corps Intranet (NMCI) is a 10-year, $9.3 billion information technology services program. Through a performance-based contract, the Navy is buying network (intranet), application, and other hardware and software services at a fixed price per unit (or "seat") to support about 550 sites. GAO prepared this... |
Over the past decade, VA’s system has undergone a dramatic transformation, shifting from predominantly hospital-based care to primary reliance on outpatient care. As VA increased its emphasis on outpatient care rather than inpatient care, VA was left with an increasingly obsolete infrastructure, including many hospital... | Through its Veterans Health Administration (VHA), the Department of Veterans Affairs (VA) operates one of the largest health care systems in the country. In 1999, GAO reported that better management of VA's large inventory of aged capital assets could result in savings that could be used to enhance health care services... |
Every 4 years, as part of the Quadrennial Defense Review, DOD conducts a comprehensive examination of the national defense strategy, force structure, force modernization plans, infrastructure, budget plan, and other elements of the defense program, and establishes a defense program for the next 20 years. This process h... | The way in which the federal government views the defense of the United States has dramatically changed since September 11, 2001. Consequently, the Department of Defense (DOD) has adjusted its strategic and operational focus to encompass not only traditional military concerns posed by hostile states overseas but also t... |
Election authority is shared by federal, state, and local officials in the United States, but election administration is highly decentralized and varies among state and local jurisdictions. Federal election laws have been enacted that include provisions pertaining to voter registration, protecting the voting rights of ... | Millions turn out to vote in U.S. general elections, and there were reports of long wait times at some polling places on Election Day in 2012. The authority to regulate elections is shared by federal, state, and local officials; however, responsibility for conducting federal elections primarily resides with about 10,50... |
We found audit quality problems at DCAA offices nationwide. Of the 69 audits and cost-related assignments we reviewed, 65 exhibited serious GAGAS or other deficiencies similar to those found in our investigation, including compromise of auditor independence, insufficient audit testing, and inadequate planning and super... | This testimony discusses our recent audit of the Defense Contract Audit Agency's (DCAA) overall management environment and quality assurance structure. DCAA is charged with a critical role in Department of Defense (DOD) contractor oversight by providing auditing, accounting, and financial advisory services in connectio... |
Five insular areas—American Samoa, Guam, CNMI in the Pacific Ocean, and the Commonwealth of Puerto Rico and the Virgin Islands in the Caribbean Sea—represent the largest insular areas of the United States. More than 4 million U.S. citizens and nationals live in these insular areas under the sovereignty of the United St... | Five insular areas of the United States--American Samoa, the Commonwealth of the Northern Mariana Islands (CNMI), Guam, Puerto Rico, and the U.S. Virgin Islands--benefit from federal health care financing and grant programs that help fund health care services to their over 4 million residents. However, notable differen... |
In May 2011, we reported that DHS implemented the Electronic System for Travel Authorization (ESTA) to meet a statutory requirement intended to enhance Visa Waiver Program security and took steps to minimize the burden on travelers to the United States added by the new requirement.However, DHS had not fully evaluated s... | DHS manages the Visa Waiver Program, which allows nationals from 36 countries to apply for admission to the United States as temporary visitors for business or pleasure without a visa. From fiscal years 2005 through 2010, over 98 million visitors were admitted to the United States under the Visa Waiver Program. During ... |
Mr. Chairman and Members of the Subcommittee: I am pleased to be here today to discuss the Office of National Drug Control Policy (ONDCP). My testimony focuses on (1) our recent work on federal drug control efforts; (2) ONDCP’s efforts to implement performance measures; (3) ONDCP’s anticipated actions to lead the devel... | GAO discussed the Office of National Drug Control Policy (ONDCP), focusing on: (1) its recent work on federal drug control efforts; (2) ONDCP's efforts to implement performance measures; (3) ONDCP's anticipated actions to lead the development of a centralized lessons-learned data system for drug control activities; and... |
USO is a congressionally chartered, nonprofit, nongovernmental, and charitable corporation whose mission is to enhance the quality of life for U.S. armed forces personnel and their families. The USO World Headquarters acts as the enabling body for the organization, sets overall policy and strategy, is responsible for t... | For more than 60 years, the United Services Organization (USO), in partnership with the Department of Defense (DOD), has provided support and entertainment to U.S. armed forces, relying heavily on private contributions and on funds, goods, and services from DOD. To assist USO, Congress, beginning in fiscal year 2000, p... |
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 dramatic expansion in computer interconnectivit... | Intended to enhance the security of U.S. citizens and visitors, United States Visitor and Immigrant Status Indicator Technology (US-VISIT) program encompasses the pre-entry, entry, status management, and exit of foreign national travelers who enter and leave the United States at 285 air, sea, and land ports of entry. G... |
Increasing computer interconnectivity—most notably growth in the use of the Internet—has revolutionized the way that our government, our nation, and much of the world communicate and conduct business. While this interconnectivity offers us huge benefits, without proper safeguards, it also poses significant risks to the... | Agencies rely extensively on computerized information systems and electronic data to carry out their missions. To ensure the security of the information and information systems that support critical operations and infrastructure, federal law and policy require agencies to periodically test and evaluate the effectivenes... |
Physicians who work at VA medical facilities are required to hold at least one current and unrestricted state medical license. Current and unrestricted licenses are those in good standing in the states that issued them, and licensed physicians may hold licenses from more than one state. State medical licenses are issue... | The Department of Veterans Affairs (VA) is responsible for determining that over 36,000 physicians working in its facilities have the appropriate professional credentials and qualifications to deliver health care to veterans. To do this, VA credentials and privileges physicians providing care at its medical facilities.... |
In addition to the 50-50 requirement in 10 U.S.C. § 2466, the following provisions directly affect the reporting of workload funding allocations to the public and private sectors. Section 2460 defines depot maintenance to include material maintenance or repair requiring the overhauling, upgrading, or rebuilding of part... | Under 10 U.S.C. 2466, the military departments and defense agencies can use no more than 50 percent of annual depot maintenance funding for work performed by private-sector contractors. The Department of Defense (DOD) must submit a report to Congress annually on the division of depot maintenance funding between the pub... |
DOD and OPM’s proposed NSPS regulations would establish a new human resources management system within DOD that governs basic pay, staffing, classification, performance management, labor relations, adverse actions, and employee appeals. We believe that many of the basic principles underlying the proposed DOD regulation... | The Department of Defense's (DOD) new human resources management system--the National Security Personnel System (NSPS)--will have far-reaching implications for the management of the department and for civil service reform across the federal government. The National Defense Authorization Act for Fiscal Year 2004 gave DO... |
Bankruptcy is a federal court procedure conducted under the Code. The goal of bankruptcy is to give individuals and businesses a “fresh start” by eliminating or restructuring debts they cannot repay and help creditors receive some payment in an equitable manner. The filing of a bankruptcy petition operates as an “autom... | The Dodd-Frank Act created OLA for resolving failed, systemically important financial companies. Since the act was passed in 2010, regulators have been developing regulations to implement this authority and avoid disorderly resolutions that create substantial losses for the financial system. In July 2011, GAO issued th... |
Depot maintenance involves the repair, overhaul, modification, and upgrade of weapon systems, vehicles, and other DOD items at DOD-owned facilities and private-sector contractor activities. The workload mix between the public and private sector has remained relatively constant for many years. DOD is seeking to contract... | Pursuant to a congressional request, GAO reviewed how the Department of Defense (DOD) manages contracting for depot maintenance, focusing on the: (1) characteristics of that contracting; and (2) implications of those characteristics for future depot maintenance contract management processes and procedures. GAO noted th... |
OMB plays a key role in overseeing how federal agencies manage their IT investments by working with them to better plan, justify, and determine how to manage them. To provide visibility into the performance of such investments, OMB deployed the IT Dashboard in 2009, which displays federal agencies’ cost, schedule, and ... | Although the government spends more than $80 billion in information technology (IT) annually, many of the investments have failed or have been troubled. In December 2014, provisions commonly referred to as the Federal Information Technology Acquisition Reform Act (FITARA) were enacted. Among other things, FITARA states... |
To determine the status of active TARP programs that are still being implemented or utilized, we obtained information from OFS, including disbursements, dividend payments, repurchases, and warrant liquidations as of September 30, 2010 (unless otherwise noted). In addition, we also obtained information on the status of ... | Since the Troubled Asset Relief Program (TARP) was implemented, GAO has issued more than 40 reports containing more than 60 recommendations to the Department of the Treasury (Treasury). This report assesses the status of Treasury's implementation of GAO's recommendations and current condition of TARP. Specifically, thi... |
A resource-based, relative-value payment system ranks procedures on a common scale, according to the resources used for the procedure. The need to estimate and rank practice expenses for thousands of medical procedures, coupled with the complex structure of the Medicare program, presented HCFA with some enormous challe... | Pursuant to a legislative requirement, GAO reviewed the Health Care Financing Administration's (HCFA) proposed practice expense revisions and its ongoing efforts to refine its data and methodologies, focusing on: (1) HCFA's approach for estimating the practice expenses directly associated with each medical service or p... |
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 the public’s trust is essential. The dramatic expansion in computer interconnectivity and the ra... | "Pay.gov" is an Internet portal sponsored and managed by the Department of the Treasury's Financial Management Service (FMS) and operated at three Federal Reserve facilities. Pay.gov is intended to allow the public to make certain non-income-tax-payments to the federal government securely over the Internet. FMS estimat... |
As of January 2017, there were 567 federally recognized American Indian and Alaska Native tribes and villages. According to the Department of the Interior’s (DOI) Bureau of Indian Affairs (BIA), there are approximately 326 Indian land areas in the United States that are administered as federal Indian reservations or ot... | Human trafficking is the exploitation of a person typically through force, fraud or coercion for purposes such as forced labor or commercial sex, and it involves vulnerable populations including Native Americans. Several components within DOJ, DHS, and the Department of Interior investigate and prosecute human traffick... |
NAPA’s April 1995 report recommended, among other things, that EPA establish specific environmental goals and strategies to attain them, use comparative risk analyses to inform the selection of priorities and the development of specific program strategies, consolidate the planning and budgeting functions, use the budge... | Pursuant to a congressional request, GAO reviewed the status of the Environmental Protection Agency's (EPA) efforts to: (1) establish a new office that would develop and implement an integrated planning, budgeting, and accountability system for the agency; and (2) ensure that the agency has comprehensive scientific and... |
VA’s integrated health care delivery system is one of the largest in the United States and provides enrolled veterans, including women veterans, with a range of services including primary and preventive health care services, mental health services, inpatient hospital services, long-term care, and prescription drugs. VA... | Historically, the vast majority of VA patients have been men, but that is changing. VA provided health care to over 281,000 women veterans in 2008--an increase of about 12 percent since 2006--and the number of women veterans in the United States is projected to increase by 17 percent between 2008 and 2033. Women vetera... |
Although most organizational components within IRS are involved, the Tax Forms and Publications Division within IRS’s Media and Publications Division of the W&I Division is primarily responsible for creating and improving tax forms, instructions, and other documents. One goal of the Tax Forms and Publications Division ... | Taxpayers rated the Internal Revenue Service's (IRS) ability to provide clear and easy-to-use forms and instructions among the lowest of 27 indicators of service in 1993. Due to continuing concerns about unclear forms and instructions, GAO was asked to determine (1) whether and how often IRS tests the clarity of new an... |
The idea that communication services should be available “so far as possible, to all the people of the United States” has been a goal of telecommunications policy since enactment of the Communications Act of 1934. To this end, FCC has established four universal service programs: High-Cost Program—Provides support to te... | Through FCC's Lifeline program, companies provide discounts to eligible low-income households for telephone service. Lifeline supports these companies through the Universal Service Fund (USF). Companies generally pass their USF contribution obligation on to their customers, typically in the form of a line item on their... |
Federal law does not authorize State to deny the issuance of passports to individuals who owe federal taxes. Federal law permits the Secretary of State to deny or revoke the issuance of passports only in certain circumstances, including, but not limited to, when the individual is subject to a criminal court order, cond... | According to the Internal Revenue Service (IRS), as of the end of fiscal year 2010, the balance of reported unpaid federal taxes was about $330 billion. Given the many challenges that IRS faces, the enforcement of the tax laws and the tax code is on GAO's list of high-risk areas. GAO was asked to (1) determine, to the ... |
The Air Force’s C-5 and C-17 strategic airlifters both possess intercontinental range with aerial refueling and can carry weapons and equipment too large for any other DOD aircraft. Each also has some complementary characteristics that favor a mixed fleet. The larger C-5 can carry more cargo than the C-17 and is the on... | The Department of Defense's (DOD) C-5 Galaxy and C-17 Globemaster III aircraft play key roles in transporting weapons and other cargo. Since September 2001, these aircraft have delivered over 2.4 million tons of cargo to staging and operating bases in Iraq and Afghanistan. Yet determining the number and mix to meet cur... |
Using a variety of tools, IRS checks all individual income tax returns filed each year for compliance with the tax laws. These compliance checks include reviews of some required information, such as signatures and social security numbers, at the time a return is filed; computerized corrections of what IRS labels “math ... | Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) program to audit income tax returns through correspondence, focusing on: (1) the number, results, and duration of correspondence audits as well as the characteristics of the audited returns; and (2) processes and requirements that IR... |
The F-35 Lightning II program is a joint, multinational acquisition intended to develop and field an affordable family of next-generation strike fighter aircraft for the United States Air Force, Navy, Marine Corps, and eight international partners. There will be three variants of the F-35. (1) The conventional takeoff ... | The F-35 Lightning II is intended to replace a variety of existing aircraft in the Air Force, Navy, and Marine Corps, while providing the most supportable, technologically advanced, lethal, and survivable aircraft to date. The F-35 is DOD's most expensive weapon system, with estimated sustainment costs of about $1 tril... |
Information technology should enable government to better serve the American people. However, according to OMB, despite spending more than $600 billion on IT over the past decade, the federal government has achieved little of the productivity improvements that private industry has realized from IT.Too often, federal IT... | With the federal government poised to reportedly spend at least $82 billion on IT in fiscal year 2014, the magnitude of these expenditures highlights the importance of avoiding duplicative investments to ensure the most efficient use of resources. In a series of reports over the last few years, GAO has identified feder... |
IRS’s mission is to provide America’s taxpayers top quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all. For more than 100 years, Treasury, in conjunction with IRS, has issued tax regulations and other guidance documents to help taxpayers... | The public relies on IRS guidance to understand complex tax laws and meet their responsibilities. GAO was asked to examine IRS guidance and rulemaking processes. This report reviews (1) how IRS communicates its interpretation of tax laws to the public and decides what type of guidance to issue; (2) what relevant author... |
Intellectual property, for which the U.S. government provides broad protection through means such as copyrights, patents, and trademarks, plays a significant role in the U.S. economy, and the United States is an acknowledged leader in its creation. According to the U.S. Intellectual Property Rights Coordinator, industr... | Intellectual property plays a significant role in the U.S. economy, and the United States is an acknowledged leader in its creation. Industries that relied on IP protection were estimated to account for over half of all U.S. exports and employed about 18 million Americans in 2006. However, legal protection of IP varies... |
The LCS was intended to be a comparatively low-cost surface combatant that could address the challenges of operating U.S. military forces in the shallow waters close to shore, known as the littorals. The ship is designed for three principal missions: surface warfare, mine countermeasures, and antisubmarine warfare—to a... | The LCS was intended to be a low-cost surface combatant that uses innovative operational concepts, such as minimal crew size, to lower operations and support costs. In 2013, the Navy deployed USS Freedom , one of two LCS variants, to Singapore to “prove its concept,” demonstrate operational capabilities, and collect da... |
Under the Federal Mine Safety and Health Act of 1977 (the “Mine Act”), Congress created MSHA and gave it primary responsibility for ensuring the safety and health of mine workers. MSHA’s Coal Mine Safety and Health program office in headquarters is responsible for carrying out enforcement activities related to surface ... | In 2006, several mining tragedies led the Congress to pass the Mine Improvement and New Emergency Response Act of 2006 (MINER Act). The law required underground coal mine operators to develop emergency response plans that contain several components designed to improve accident preparedness and response, including provi... |
While studies have shown that dioxin has an adverse effect upon some animals, the nature of the risk that dioxin poses to human health is not fully understood. In a 1990 FDA study, the agency concluded that the majority of the available epidemiologic studies on the association of cancer with exposure to dioxin provided... | Pursuant to a congressional request, GAO reviewed the performance of federal agencies in handling their investigation into elevated dioxin levels in poultry samples, focusing on: (1) the basis for the agencies' decisions to require producers to demonstrate their food products did not contain levels of dioxin above one ... |
Researchers use various methods in high-containment laboratories to inactivate pathogens, as shown in figure 1, which they select depending on the type of pathogen to be inactivated and intended use of the inactivated material. Once a method is selected, researchers develop a protocol that outlines a detailed plan for ... | Several incidents involving the shipment of live pathogens, thought to be inactivated, have recently occurred, potentially exposing people to dangerous pathogens that cause infectious diseases, such as the bacterium that causes anthrax. GAO was asked to evaluate issues related to inactivation of pathogens in high-conta... |
In response to your request, our objectives were to identify existing governmentwide requirements and guidelines for certifying and accrediting federal information systems, determine the extent to which federal agencies have reported that their information systems are certified and accredited, and assess whether agenci... | The Office of Management and Budget (OMB) requires agencies to certify the security controls of their information systems and to formally authorize and accept the risk associated with their operation (a process known as accreditation). These processes support requirements of the Federal Information Security Management ... |
Exchanges are online marketplaces where eligible individuals and small businesses can purchase health insurance. PPACA prescribes a seamless, streamlined eligibility process for consumers to submit a single application and receive an eligibility determination for enrollment in a qualified health plan through the exchan... | A central provision of PPACA requires the establishment of exchanges in each state--online marketplaces through which eligible individuals and small business employers can compare and select health insurance coverage from participating health plans. Exchanges are to begin enrollment by October 1, 2013, with coverage to... |
DOD and the federal government classify procurements as either the purchase of goods or services. DOD procures many types of services ranging from research and development efforts on major weapon systems to operating military installations. Service contracts, because they involve the contractor providing a service rath... | The Department of Defense (DOD) is the federal government's largest purchaser of contractor services, spending $118 billion in fiscal year 2003 alone--an increase of 66 percent since fiscal year 1999. DOD is expected to rely increasingly on contractors to carry out its mission. In recent reports, DOD has identified ina... |
DeCA commissaries are in business to provide a significant non-pay compensation benefit to military families; they sell food and household items tax free at cost plus a 5 percent surcharge. Military servicemen, retirees, and their families consider the opportunity to shop and save through the commissary a highly import... | Some grocery supermarket companies have been charging food product manufacturers "slotting fees" to place products in stores and have involved large product manufacturers in making decisions about what products to sell. These practices have raised concerns about anticompetitive behavior and may be adversely affecting s... |
MDBs are autonomous international institutions that partially finance development projects in developing countries using money borrowed in world capital markets or contributed by governments of more developed countries. Government agencies of the borrowing countries (i.e., “executing agencies”) are responsible for impl... | Pursuant to a congressional request, GAO reviewed business opportunities for U.S. firms at multilateral development banks (MDB), focusing on: (1) the MDB market share held by U.S. firms and their major competitors; (2) obstacles U.S. businesses may face in competing for MDB projects; (3) services the U.S. government pr... |
The Results Act is intended to improve the efficiency and effectiveness of federal programs by establishing a process to set goals for program performance and to measure results. As a starting point, the Act requires virtually every executive agency to develop a strategic plan covering at least 5 years. It also require... | GAO discussed the implementation of the Government Performance and Results Act in federal science agencies, focusing on six agencies' fulfillment of the requirements of the Results Act and the interagency crosscutting science programs, activities, or functions that are similar or complementary to those of other federal... |
The Social Security Act of 1935 authorized the Social Security Administration (SSA) to establish a record-keeping system to manage the Social Security program, which resulted in the creation of the SSN. Through a process known as “enumeration,” unique numbers are created for every person as a work and retirement benefi... | In 1936, the Social Security Administration established the Social Security number (SSN) to track worker's earnings for Social Security benefit purposes. Since its creation, the SSN has evolved beyond its original purpose and has become the identifier of choice for public and private sector entities. Today, the SSN is ... |
States that receive IDEA funding must comply with certain requirements for special education and related services. These requirements include the development of an IEP that spells out the specific special education, related services, and supplementary aids and services to be provided to each student based on the studen... | States receive federal funds under the Individuals with Disabilities Education Act (IDEA) to help students with disabilities reach their postsecondary goals, and various federal programs offer services that can assist these youth. However, research has documented that youth with disabilities are less likely to transiti... |
The nation is currently undergoing a transition from analog to digital television broadcasting. Traditional analog broadcasting uses the radiofrequency spectrum to transmit analog signals—that is, signals in which motion pictures and sounds have been converted into a “wave form” electrical signal. With digital technolo... | The transition to broadcast digital television (DTV) will provide new television services and the improved picture quality of "high definition television." It will also allow some portions of the radiofrequency spectrum used for broadcasting to be returned for public safety and commercial uses. The Congress set Decembe... |
In 1995, an estimated 22.7 million Americans had used at least one illicit drug in the past year—17.8 million had used marijuana, 3.7 million had used cocaine; and 428,000 had used heroin. From 1992 to 1995, there was a pronounced rise in the estimated drug use rates among school-age youths—the estimated rate of mariju... | Pursuant to a congressional request, GAO provided information on the federal drug control strategy, focusing on: (1) findings of current research on promising drug approaches in drug abuse prevention targeted at school-age youth; (2) promising drug treatment strategies for cocaine addiction; (3) GAO's recent work asses... |
Since 1949, the governance structure of the MHS has been the subject of numerous studies conducted by DOD internal and external boards, commissions, task forces, and GAO, and several of those studies have led to recommendations for a major organizational realignment. After studying several options for reorganizing the ... | DOD’s MHS costs almost $50 billion annually and is expected to grow to $70 billion by 2028. The MHS governance structure has been the subject of many studies, some recommending major changes. In 2006, DOD considered potential governance structure changes but left its existing structure in place, approving instead a sha... |
Market research has been a statutory requirement for over 10 years, since the passage of the Competition in Contracting Act of 1984, which required the use of market research and procurement planning to promote the use of competitive procedures in federal contracting. The FAR implemented those market research provision... | Pursuant to a legislative requirement, GAO reviewed the government's use of market research, focusing on: (1) existing federal government market research efforts, both before and after implementation of the Federal Acquisition Streamlining Act of 1994 (FASA), regarding commercial items and nondevelopmental items (NDI);... |
Over $460 million has been awarded or approved in grants under the 1998 HEA amendments to enhance the quality of teacher training programs and the qualifications of current teachers. The legislation requires that states may receive a state grant only once and that the grants must be competitively awarded. Three types o... | In 1998, Congress amended the Higher Education Act (HEA) to enhance the quality of teaching in the classroom by improving training programs for prospective teachers and the qualifications of current teachers. This report focuses on two components of the legislation: one that provides grants and another, called the "acc... |
Under the FAR, a responsible prospective contractor is one that meets the standards set forth in section 9.104, which include adequate financial resources to perform the contract, a satisfactory performance record, and a satisfactory record of integrity and business ethics. Agencies have many different tools at their d... | DOD spends more than any other federal agency on contracts for goods and services and must be able to protect itself from irresponsible contractors. Once a case of misconductsuch as fraudis identified, DOD can use suspensions and debarments to prevent irresponsible contractors from receiving new contracts. As request... |
The National Wildlife Refuge System provides habitat for more than 5,000 species of birds, mammals, and fish, and these refuges protect unique wildlife habitats and species. Under the National Wildlife Refuge System Administration Act of 1966, as amended, the Service is responsible for managing each refuge to fulfill t... | Over the past two decades, provisions of the Food Security Act of 1985, among others, have allowed the Department of Agriculture's Farm Service Agency in partnership with the Department of the Interior's U.S. Fish and Wildlife Service (Service) to add farmlands found to have important resources to the National Wildlife... |
INS, through its Adjudications and Naturalization program, delivers various immigration benefits and services to aliens, including naturalizing immigrants, adjusting the status of immigrants to permanent residence, providing employment authorization, and granting asylum. INS charges aliens fees for processing their app... | Congress, the media, and immigrant advocacy groups have criticized the Immigration and Naturalization Service (INS) for its inability to provide immigrants with timely decisions on their applications for such benefits as naturalization and legal permanent residence. INS continues to experience significant problems mana... |
In 1994, we reported on a number of risks associated with the use of over-the-counter (OTC) derivatives, but we did not specifically address sales practice issues. However, since the beginning of 1994, major legal and regulatory actions have been associated with sales practices for OTC derivatives, mortgage-backed secu... | Pursuant to a congressional request, GAO reviewed the sales practices for over-the-counter (OTC) derivatives, mortgage-backed securities (MBS), and structured notes, focusing on the: (1) federal sales practice requirements applicable to these products and the dealers marketing them; (2) extent of end-user satisfaction ... |
Over the past decade, DHS has made significant progress in deploying radiation detection equipment and developing procedures to scan cargo and conveyances entering the United States through land and sea ports of entry for nuclear and radiological materials, but it has made less progress with other pathways. In 2010, we... | This testimony discusses the efforts of the Department of Homeland Securitys (DHS) Domestic Nuclear Detection Office (DNDO) to develop and deploy a global nuclear detection architecture (GNDA)an integrated system of radiation detection equipment and interdiction activities to combat nuclear smuggling in foreign count... |
We found that FEMA provided nearly $17 million in potentially improper and/or fraudulent rental assistance payments to individuals already housed in other accommodations that FEMA provided through other disaster assistance programs. The Stafford Act prohibits FEMA from providing rental assistance payments under IHP to ... | Hurricanes Katrina and Rita destroyed homes and displaced millions of individuals. While the Federal Emergency Management Agency (FEMA) continues to respond to this disaster, GAO's previous work identified significant control weaknesses--specifically in FEMA's Individuals and Households Program (IHP) and in the Departm... |
Federal agencies are generally required to use full and open competition to award contracts, with certain exceptions. The Competition in Contracting Act (CICA) of 1984 requires agencies to obtain full and open competition through the use of competitive procedures in their procurement activities unless otherwise authori... | Competition is the cornerstone of a sound acquisition process and a critical tool for achieving the best return on investment for taxpayers. In fiscal year 2012, DOD obligated $359 billion through contracts and task orders, of which 57 percent was competed. DOD also obligates billions of dollars annually on contracts t... |
IDEA is the primary federal law that addresses the unique needs of children with disabilities, including specific learning disabilities, speech and language impairments, mental retardation, and serious emotional disturbance. The law mandates that a free appropriate public education be made available for all eligible ch... | In the 2000-01 school year, more than 91,000 special education students were removed from their educational settings for disciplinary reasons. Under the Individuals with Disabilities Education Act (IDEA), schools are required to provide educational services to special education students who are removed from their educa... |
Dramatic increases in computer interconnectivity, especially in the use of the Internet, continue to revolutionize the way our government, our nation, and much of the world communicate and conduct business. The benefits have been enormous. Vast amounts of information are now literally at our fingertips, facilitating re... | The Department of Defense (DOD) faces many risks in its use of globally networked computer systems to perform operational missions--such as identifying and tracking enemy targets--and daily management functions--such as paying soldiers and managing supplies. Weaknesses in these systems, if present, could give hackers a... |
IAEA’s policy-making bodies—the General Conference and the Board of Governors—set overall policy direction for the TC program. The United States is a permanent member of the Board of Governors. IAEA’s Secretariat—led by a Director General and structured into six functional departments, including the Department of Techn... | A key mission of the International Atomic Energy Agency (IAEA) is promoting the peaceful uses of nuclear energy through its Technical Cooperation (TC) program, which provides equipment, training, fellowships, and other services to its member states. The United States provides approximately 25 percent of the TC program'... |
DLA has three defense supply centers located in Philadelphia, Pennsylvania; Richmond, Virginia; and Columbus, Ohio. DSCP is the only center responsible for clothing and textiles, medical, subsistence, and general/industrial items. According to the Federal Acquisition Regulation (FAR) Part 15, Contracting by Negotiation... | The Defense Logistics Agency (DLA) supplies the nation's military services and certain civilian agencies with critical resources needed to accomplish their worldwide missions. During fiscal year 2001, DLA contracts totaled $14.8 billion--$1.2 billion of which was for clothing and textiles. The House Committee on Armed ... |
VA is responsible for providing federal benefits to veterans. Headed by the Secretary of Veterans Affairs, VA operates nationwide programs for health care, financial assistance, and burial benefits. In fiscal year 2007, VA received appropriations of over $77 billion, including over $35 billion for health care and appro... | The Veterans Health Administration (VHA) has been using miscellaneous obligations for over 60 years to record estimates of obligations to be incurred at a later time. The large percentage of procurements recorded as miscellaneous obligations in fiscal year 2007 raised questions about whether proper controls were in pla... |
The United States has a 295,000-mile network of natural gas transmission pipelines that are owned and operated by approximately 900 operators. These pipelines are important to the nation because they transport nearly all the natural gas used, which provides about a quarter of the nation’s energy supply. Gas transmissio... | The Pipeline Safety Improvement Act of 2002 established a risk-based program for gas transmission pipelines--termed integrity management--which requires pipeline operators to identify areas where the consequences of a pipeline incident would be the greatest, such as highly populated areas. Operators must assess pipelin... |
Established in 1983, the Motor Carrier Safety Assistance Program (MCSAP) provides grants to states to support commercial motor vehicle safety programs aimed at (1) large trucks that have a gross vehicle weight rating of at least 10,000 pounds, (2) vehicles used to transport more than 10 passengers, and (3) vehicles use... | Pursuant to a congressional request, GAO examined the efficiency and effectiveness of the Federal Highway Administration's Office of Motor Carriers' commercial motor vehicle safety programs, focusing on the efforts by the Office and the states to: (1) reduce serious accidents by conducting roadside inspections and comp... |
The United States has been the largest single donor to HIV/AIDS prevention in developing countries, contributing over $500 million in Africa between fiscal year 1988 and 2000 through the U.S. Agency for International Development (USAID). The agency’s efforts have mainly been directed at specific target groups to reduce... | The AIDS epidemic in sub-Saharan Africa has grown beyond a public health problem to become a humanitarian and developmental crisis. The Agency for International Development (AID) has contributed to the fight against human immunodeficiency virus (HIV)/AIDS in sub-Saharan Africa by focusing on interventions proven to slo... |
The Food Stamp Program is designed to promote the general welfare and to safeguard the health and well-being of the nation’s population by raising the nutritional levels of low-income families. Recipients use their food stamp benefits to purchase allowable food products from authorized retail food merchants. USDA’s Foo... | Pursuant to a congressional request, GAO provided information on ineligible individuals who are improperly participating in the Department of Agriculture's (USDA) Food Stamp Program, focusing on: (1) determining how many individuals were included as members of food stamp households in more than one state during 1996 an... |
The Social Security Act of 1935 authorized the Social Security Administration (SSA) to establish a record-keeping system to manage the Social Security program, which resulted in the creation of the SSN. Through a process known as enumeration, unique numbers are created for every person as a work and retirement benefit ... | In 1936, the Social Security Administration established the Social Security number (SSN) to track worker's earnings for Social Security benefit purposes. Despite its narrowly intended purpose, the SSN is now used for a myriad of non-Social Security purposes. Today, SSNs are used, in part, as identity verification tools... |
As part of our audit of the fiscal years 2012 and 2011 CFS, we considered the federal government’s financial reporting procedures and related internal control. Also, we determined the status of corrective actions taken by Treasury and OMB to address open recommendations relating to the processes used by them to prepare... | Treasury, in coordination with OMB, prepares the Financial Report of the United States Government, which contains the CFS. Since GAO's first audit of the fiscal year 1997 CFS, certain material weaknesses and other limitations on the scope of its work have prevented GAO from expressing an opinion on the CFS, exclusive o... |
Congress has established four military ranks above the rank of colonel (for the Army, Air Force, and Marine Corps) and captain (for the Navy). Table 1 displays the pay grade designation, title of rank, and insignia worn by officers at general and flag officer ranks. Within the Office of the Under Secretary of Defense f... | The Fiscal Year 2003 National Defense Authorization Act directed the Department of Defense (DOD) to assess whether general and flag officer authorizations were sufficient to meet all requirements. GAO's objectives were to determine whether DOD (1) fully disclosed the results of its study in its March 2003 report to Con... |
Most Medicare beneficiaries can choose to receive covered services through Medicare FFS or through an MA plan—which operates under Medicare Part C—if one is offered where they live. MAOs are allowed flexibility in designing their plan benefit packages and cost sharing for certain services can vary widely by MA plan. MA... | Nearly 11 million Medicare beneficiaries are enrolled in Medicare Advantage (MA), Medicare's private health insurance option. Benefits vary by MA plan and may include coverage for services not available in traditional Medicare. To ensure MA plan benefit package designs do not discriminate against beneficiaries in poor ... |
The Department of Education’s mission is to ensure equal access to education and to promote educational excellence throughout the nation. Education does this, in part, by disbursing billions of dollars each year in grants and loans to school districts, state education agencies, organizations, and individuals. Appendix ... | Because of internal control weaknesses, the Department of Education's student financial assistance programs are at high risk for fraud or erroneous payments. GAO discovered fraud in the grant and loan areas and pervasive control breakdowns and improper payments in other areas. Controls over grant and loan disbursements... |
The M+C program, established by the Balanced Budget Act of 1997 (BBA), grew out of Medicare’s previous managed care option known as the risk- contract program. BBA included provisions designed to expand the number and type of health plan choices available to Medicare beneficiaries. BBA also modified the method used to ... | The number of contracts under Medicare's managed care program--Medicare+Choice (M+C)--fell from 340 to 180 between 1998 and 2001. The reduction reflected decisions by some managed care organizations (MCOs) to terminate selected contracts or to discontinue service in some covered areas. Although nearly all MCOs renewed ... |
Several issues, such as rising fuel costs, worldwide energy demand, and the high fuel burden during operations, underscore the importance of energy to DOD. Fuel costs for DOD are substantial and the volatility of world oil prices will likely continue to affect the department. For example, in fiscal year 2007, DOD repor... | The Department of Defense (DOD) is the single largest U.S. energy consumer. About three-fourths of its total consumption consists of mobility energy--the energy required for moving and sustaining its forces and weapons platforms for military operations. GAO was asked to discuss DOD's efforts to manage and reduce its mo... |
For several years, the Department of Defense (DOD) has expressed an urgent need to acquire new weapon systems to replace its force that it believes is becoming outdated and too costly to operate. DOD’s annual weapon system investment has increased from about $90 billion 3 years ago to almost $100 billion for fiscal yea... | This report examines how best practices offer improvements to the way the Department of Defense defines and matches weapon system requirements to available resources such as cost, schedule, and mature technologies. GAO identified three factors that were key to matching needs and resources before product development beg... |
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.