Nuclear Weapons: National Nuclear Security Administration's Plans for Its Uranium Processing Facility Should Better Reflect Funding Estimates and Technology Readiness (open access)

Nuclear Weapons: National Nuclear Security Administration's Plans for Its Uranium Processing Facility Should Better Reflect Funding Estimates and Technology Readiness

A letter report issued by the Government Accountability Office with an abstract that begins "Built in the 1940s and 1950s, the Y-12 National Security Complex, located in Oak Ridge, Tennessee, is the National Nuclear Security Administration's (NNSA) primary site for enriched uranium activities. Because Y-12 facilities are outdated and deteriorating, NNSA is building a more modern facility--known as the Uranium Processing Facility (UPF). NNSA estimates that the UPF will cost up to $3.5 billion and save over $200 million annually in operations, security, and maintenance costs. NNSA also plans to include more advanced technologies in the UPF to make uranium processing and component production safer. GAO was asked to (1) assess NNSA's estimated cost and schedule for constructing the UPF; (2) determine the extent to which UPF will use new, experimental technologies, and identify resultant risks, if any; and (3) determine the extent to which emerging changes in the nuclear weapons stockpile could affect the UPF project. To conduct this work, GAO reviewed NNSA technology development and planning documents and met with officials from NNSA and the Y-12 plant."
Date: November 19, 2010
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Information Reporting: IRS Could Improve Cost Basis and Transaction Settlement Reporting Implementation (open access)

Information Reporting: IRS Could Improve Cost Basis and Transaction Settlement Reporting Implementation

A letter report issued by the Government Accountability Office with an abstract that begins "Effective implementation of two 2008 laws by the Internal Revenue Service (IRS) could increase taxpayers' voluntary compliance. Those laws require reporting to IRS and taxpayers of cost basis for sales of certain securities and of transaction settlement information (i.e., merchants' income from payment cards or third party networks). In response to a congressional request, GAO (1) assessed IRS's implementation plans for the laws; (2) determined the extent to which IRS issued timely regulations and guidance and did outreach; (3) examined how IRS will use the new data to improve compliance; and (4) analyzed IRS's plans to assess implementation and measure performance and outcomes. GAO compared IRS's implementation plans to criteria in past GAO work and other sources; interviewed industry groups and agency officials, and reviewed rulemaking documents; examined IRS's plans to use the new data; and compared IRS's measures and evaluation plans to GAO criteria."
Date: May 19, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Information Security: Environmental Protection Agency Needs to Resolve Weaknesses (open access)

Information Security: Environmental Protection Agency Needs to Resolve Weaknesses

A letter report issued by the Government Accountability Office with an abstract that begins ""
Date: July 19, 2012
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Homeland Security: Observations on DHS's Oversight of Major Acquisitions and Efforts to Match Resources to Needs (open access)

Homeland Security: Observations on DHS's Oversight of Major Acquisitions and Efforts to Match Resources to Needs

Testimony issued by the Government Accountability Office with an abstract that begins "GAO has previously established that the Department of Homeland Security's (DHS) acquisition policy reflects many sound program management practices intended to mitigate the risks of cost growth and schedule slips. The policy largely reflects the knowledge-based approach used by leading commercial firms, which do not pursue major investments without demonstrating, at critical milestones, that their products are likely to meet cost, schedule, and performance objectives. DHS policy requires that important acquisition documents be in place and approved before programs are executed. For example, one key document is an acquisition program baseline, which outlines a program's expected cost, schedule, and the capabilities to be delivered to the end user. However, in September 2012, GAO found that the department did not implement the policy consistently, and that only 4 of 66 programs had all of the required documents approved in accordance with DHS's policy. GAO made five recommendations, which DHS concurred with, identifying actions DHS should take to mitigate the risk of poor acquisition outcomes and strengthen management activities. Further, GAO reported that the lack of reliable performance data hindered DHS and congressional oversight of the department's major programs. Officials …
Date: September 19, 2013
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Humane Methods of Slaughter Act: Actions Are Needed to Strengthen Enforcement (open access)

Humane Methods of Slaughter Act: Actions Are Needed to Strengthen Enforcement

A letter report issued by the Government Accountability Office with an abstract that begins "Concerns about the humane handling and slaughter of livestock have grown; for example, a 2009 video showed employees at a Vermont slaughter plant skinning and decapitating conscious 1-week old veal calves. The Humane Methods of Slaughter Act of 1978, as amended (HMSA) prohibits the inhumane treatment of livestock in connection with slaughter and requires that animals be rendered insensible to pain before being slaughtered. The U.S. Department of Agriculture's (USDA) Food Safety and Inspection Service (FSIS) is responsible for HMSA. GAO was asked to (1) evaluate FSIS's efforts to enforce HMSA, (2) identify the extent to which FSIS tracks recent trends in resources for HMSA enforcement, and (3) evaluate FSIS's efforts to develop a strategy to guide HMSA enforcement. Among other things, GAO received survey responses from inspectors at 235 plants and examined a sample of FSIS noncompliance reports and suspension data for fiscal years 2005 through 2009."
Date: February 19, 2010
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Returned Peace Corps Volunteers: Labor and Peace Corps Need Joint Approach to Monitor Access to and Quality of Health Care Benefits (open access)

Returned Peace Corps Volunteers: Labor and Peace Corps Need Joint Approach to Monitor Access to and Quality of Health Care Benefits

A letter report issued by the Government Accountability Office with an abstract that begins "From 2009 through 2011, the Department of Labor (DOL) provided a total of about $36 million in Federal Employees' Compensation Act (FECA) benefits--health and other benefits--for Peace Corps volunteers who have returned from service abroad (volunteers). Specifically, DOL provided about $22 million in health care benefits for these volunteers in the form of reimbursements for medical expenses related to service-connected injuries and illnesses, and $13.8 million in other benefits, such as reimbursement for travel expenses incurred when seeking medical care. During this period, approximately 1,400 volunteers each year received these health care benefits under the FECA program. The most common types of medical conditions for which DOL provided reimbursements were mental, emotional, and nervous conditions; dental; other/nonclassified diseases; and infectious or parasitic diseases. These four medical conditions accounted for more than a quarter of all medical reimbursements for volunteers under FECA from 2009 through 2011."
Date: November 19, 2012
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Medicaid: Demographics and Service Usage of Certain High-Expenditure Beneficiaries (open access)

Medicaid: Demographics and Service Usage of Certain High-Expenditure Beneficiaries

A letter report issued by the Government Accountability Office with an abstract that begins "In fiscal year 2009, states spent nearly a third (31.6 percent) of all Medicaid expenditures on the most expensive Medicaid-only beneficiaries, who were 4.3 percent of total Medicaid beneficiaries. States spent another third (33.1 percent) on all other Medicaid-only beneficiaries, who represented 81.2 percent of total Medicaid beneficiaries. Among dual eligible beneficiaries, a similar pattern existed, with a small proportion of the population accounting for a disproportionate share of expenditures."
Date: February 19, 2014
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Airline Mergers: Issues Raised by the Proposed Merger of American Airlines and US Airways (open access)

Airline Mergers: Issues Raised by the Proposed Merger of American Airlines and US Airways

Testimony issued by the Government Accountability Office with an abstract that begins "The Department of Justice's (DOJ) antitrust review will be a critical step in the proposed merger between American Airlines (American) and US Airways. DOJ uses an integrated analytical framework set forth in the Horizontal Merger Guidelines to determine whether the merger poses any antitrust concerns. Under that process, DOJ assesses, among other things, the extent of likely anticompetitive effects of the proposed merger in the relevant markets, in this case, airline city-pair markets, and the likelihood that other airlines may enter these markets and counteract any anticompetitive effects, such as higher fares. DOJ also considers efficiencies that a merger or acquisition could bring--for example, consumer benefits from an expanded route network. The Department of Transportation (DOT) aids DOJ's analysis."
Date: June 19, 2013
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Border Security: CBP Lacks the Data Needed to Assess the FAST Program at U.S. Northern Border Ports (open access)

Border Security: CBP Lacks the Data Needed to Assess the FAST Program at U.S. Northern Border Ports

A letter report issued by the Government Accountability Office with an abstract that begins "The United States and Canada share a border of nearly 5,525 miles. U.S. Customs and Border Protection (CBP), within the Department of Homeland Security (DHS), is responsible for securing the borders while facilitating trade and travel. CBP launched the Free and Secure Trade (FAST) program in 2002 to expedite processing for pre-vetted, low-risk shipments. GAO was requested to assess U.S.-Canadian border delays. This report addresses the following for U.S. northern border land ports of entry: (1) the extent to which wait times data are reliable and reported trends in wait times, (2) any actions CBP has taken to reduce wait times and any challenges that remain, and (3) the extent to which CBP and FAST participants experience the benefits of the FAST program. GAO analyzed CBP information and data on staffing, infrastructure, wait times, training, and the FAST program from 2003 through 2009 to analyze operations. GAO visited six northern border land ports, which were primarily selected based on commercial traffic volume. GAO interviewed importers, trade organizations, and border stakeholders. The results are not generalizable, but provide insights."
Date: July 19, 2010
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
National Preparedness: FEMA Has Made Progress in Improving Grant Management and Assessing Capabilities, but Challenges Remain (open access)

National Preparedness: FEMA Has Made Progress in Improving Grant Management and Assessing Capabilities, but Challenges Remain

Testimony issued by the Government Accountability Office with an abstract that begins "Officials in the Federal Emergency Management Agency (FEMA)--a component of the Department of Homeland Security (DHS)--have identified actions they believe will enhance management of the four preparedness programs GAO analyzed; however, FEMA still faces challenges. In February 2012, GAO found that FEMA lacked a process to coordinate application reviews and made award decisions with differing levels of information. To better identify potential unnecessary duplication, GAO recommended that FEMA collect project-level information and enhance internal coordination and administration of the programs. DHS concurred. The fiscal year 2013 President's Budget, proposed the establishment of the National Preparedness Grant Program (NPGP), a consolidation of 16 FEMA grant programs into a single program. However, Members of Congress raised concerns about the NPGP and have not approved the proposal. As a result, FEMA officials reported that the agency was drafting new guidance for the execution of the NPGP based on pending Congressional direction on fiscal year 2013 appropriations. If approved, and depending on its final form and execution, the NPGP could help mitigate the potential for unnecessary duplication and address GAO's recommendation to improve internal coordination. In March 2013, FEMA officials reported that …
Date: March 19, 2013
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Information Security: IRS Needs to Continue to Address Significant Weaknesses (open access)

Information Security: IRS Needs to Continue to Address Significant Weaknesses

A letter report issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service (IRS) relies extensively on computerized systems to carry out its demanding responsibilities to collect taxes, process tax returns, and enforce the nation's tax laws. Effective information security controls are essential to protect financial and taxpayer information from inadvertent or deliberate misuse, improper disclosure, or destruction. As part of its audit of IRS's fiscal years 2009 and 2008 financial statements, GAO assessed (1) the status of IRS's actions to correct or mitigate previously reported information security weaknesses and (2) whether controls over key financial and tax processing systems are effective in ensuring the confidentiality, integrity, and availability of financial and sensitive taxpayer information. To do this, GAO examined IRS information security policies, plans, and procedures; tested controls over key financial applications; and interviewed key agency officials at six sites."
Date: March 19, 2010
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Housing Choice Vouchers: Options Exist to Increase Program Efficiencies (open access)

Housing Choice Vouchers: Options Exist to Increase Program Efficiencies

A letter report issued by the Government Accountability Office with an abstract that begins "Several factors—including rising rents, declining household incomes, and decisions to expand the number of assisted households—were key drivers of the approximately 29 percent increase (before inflation) in housing agencies’ expenditures for the voucher program between 2003 and 2010. Congress and HUD have taken steps to limit cost increases while maintaining assistance for existing program participants. For example, Congress moved away from providing funding to housing agencies based on the number of voucher-assisted households they were authorized to subsidize and instead provided funding based on the generally lower number of voucher-assisted households housing agencies actually subsidized in the prior year. Further, HUD has proposed administrative relief and program flexibility for housing agencies, including streamlining program requirements and reducing subsidies paid."
Date: March 19, 2012
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Human Capital: Complete Information and More Analyses Needed to Enhance DOD's Civilian Senior Leader Strategic Workforce Plan (open access)

Human Capital: Complete Information and More Analyses Needed to Enhance DOD's Civilian Senior Leader Strategic Workforce Plan

Correspondence issued by the Government Accountability Office with an abstract that begins "DOD's approach for determining its civilian senior leader workforce projections to meet future requirements incorporated the results of two separate assessments. In its 2010-2018 strategic workforce plan, DOD presented data that projected reductions of 178 civilian senior leader positions within its five career civilian senior leader workforces during fiscal years 2011 and 2012. To conduct its assessment for the strategic workforce plan, DOD used a computer modeling system that is managed by the Office of Personnel Management (OPM) and used by several agencies across the federal government. The system models significant career events, such as promotions, reassignments, and retirements, to produce projections. During this same time period, DOD also completed an efficiency initiative at the direction of the Secretary of Defense to, among other things, ensure that DOD's senior leader workforce is properly sized and aligned with DOD's mission and priorities. For its efficiency initiative, the department devised an internal DOD methodology in which it rank ordered positions in terms of higher and lower priority in order to identify reductions. This assessment identified a reduction of 178 civilian senior leader positions within DOD's civilian senior leader workforce for …
Date: September 19, 2012
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Maritime Infrastructure: Key Issues Related to Commercial Activity in the U.S. Arctic over the Next Decade (open access)

Maritime Infrastructure: Key Issues Related to Commercial Activity in the U.S. Arctic over the Next Decade

A letter report issued by the Government Accountability Office with an abstract that begins "Commercial U.S. Arctic maritime activities are expected to be limited for the next 10 years, according to industry representatives, due to a variety of factors. Interviews with industry representatives highlighted a variety of general challenges related to operating in the Arctic, such as geography, extreme weather, and hard-to-predict ice floes. Industry-specific factors were also cited as contributing to limited commercial activity. For example, shipping companies noted higher costs with Arctic transit; cruise industry groups noted a lack of demand for Arctic cruises from the mainstream cruise-consumer base, and oil companies last drilled offshore exploratory wells in the U.S. Arctic in 2012."
Date: March 19, 2014
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Passenger Rail Security: Consistent Incident Reporting and Analysis Needed to Achieve Program Objectives (open access)

Passenger Rail Security: Consistent Incident Reporting and Analysis Needed to Achieve Program Objectives

A letter report issued by the Government Accountability Office with an abstract that begins "The Transportation Security Administration (TSA) has inconsistently overseen and enforced its rail security incident reporting requirement because it does not have guidance and its oversight mechanisms are limited, leading to considerable variation in the types and number of incidents reported. Though some variation is expected in the number and type of incidents reported because of differences in rail agency size, location, and ridership, local TSA inspection officials have provided rail agencies with inconsistent interpretations of the reporting requirement. For example, local TSA officials instructed one rail agency to report all incidents related to individuals struck by trains. However, local TSA officials responsible for another rail agency said these incidents would not need to be reported as they are most often suicides with no nexus to terrorism. Providing guidance to local TSA inspection officials and rail agencies on the types of incidents that are to be reported could improve consistency across different TSA field offices. GAO also found inconsistency in TSA compliance inspections and enforcement actions because TSA has not utilized limited headquarters-level mechanisms as intended for ensuring consistency in these activities. TSA's rail security inspection policies …
Date: December 19, 2012
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Haiti Reconstruction: U.S. Efforts Have Begun, Expanded Oversight Still to Be Implemented (open access)

Haiti Reconstruction: U.S. Efforts Have Begun, Expanded Oversight Still to Be Implemented

A letter report issued by the Government Accountability Office with an abstract that begins "On January 12, 2010, an earthquake in Haiti killed an estimated 230,000 people, displaced about 2 million more, and exacerbated longstanding challenges. In July 2010, Congress appropriated more than $1.14 billion in supplemental funds for reconstruction assistance, most of which was provided to the U.S. Agency for International Development (USAID) and the Department of State (State). In April 2010, the Haitian government created the Interim Haiti Recovery Commission (IHRC), a joint Haitian-international entity, for an 18-month term to coordinate donors, conduct strategic planning, approve reconstruction projects, and provide accountability. In this report, GAO addresses (1) the planned uses for U.S. reconstruction assistance and the amounts provided so far, (2) USAID's internal controls for overseeing U.S. funds, and (3) IHRC's progress establishing governance and oversight structures. GAO interviewed U.S. government officials in Washington, D.C., and Haiti, as well as officials from Haitian ministries, the IHRC, and nongovernmental organizations, and reviewed U.S. and IHRC documents."
Date: May 19, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Management Report: Opportunities for Improvements in FDIC's Shared Loss Estimation Process (open access)

Management Report: Opportunities for Improvements in FDIC's Shared Loss Estimation Process

Correspondence issued by the Government Accountability Office with an abstract that begins "During our audit of the DIF’s 2011 and 2010 financial statements, we identified deficiencies in controls over FDIC’s process for deriving and reporting estimates of losses to the DIF from resolution transactions involving shared loss agreements. While these deficiencies, individually and collectively, did not constitute a material weakness in internal control over financial reporting, they nevertheless increased the risk of additional undetected errors or irregularities in the DIF’s financial statements. Thus, these control deficiencies collectively represented a significant deficiency in FDIC’s internal control over financial reporting for the DIF related to estimating losses from shared loss agreements."
Date: July 19, 2012
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Unmanned Aircraft Systems: Use in the National Airspace System and the Role of the Department of Homeland Security (open access)

Unmanned Aircraft Systems: Use in the National Airspace System and the Role of the Department of Homeland Security

A letter report issued by the Government Accountability Office with an abstract that begins "GAO earlier reported that unmanned aircraft systems (UAS) could not meet the aviation safety requirements developed for manned aircraft and posed several obstacles to operating safely and routinely in the national airspace system. These include 1) the inability for UAS to detect, sense, and avoid other aircraft and airborne objects in a manner similar to “see and avoid” by a pilot in a manned aircraft; 2) vulnerabilities in the command and control of UAS operations; 3) the lack of technological and operational standards needed to guide the safe and consistent performance of UAS; and 4) the lack of final regulations to accelerate the safe integration of UAS into the national airspace. GAO stated in 2008 that Congress should consider creating an overarching body within the Federal Aviation Administration (FAA) to address obstacles for routine access. FAA’s Joint Planning and Development Office (JPDO) has taken on a similar role. FAA has implemented GAO’s two recommendations related to its planning and data analysis efforts to facilitate integration."
Date: July 19, 2012
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
VA and DOD Health Care: First Federal Health Care Center Established, but Implementation Concerns Need to Be Addressed (open access)

VA and DOD Health Care: First Federal Health Care Center Established, but Implementation Concerns Need to Be Addressed

A letter report issued by the Government Accountability Office with an abstract that begins "The National Defense Authorization Act (NDAA) for Fiscal Year 2010 authorized the Departments of Veterans Affairs (VA) and Defense (DOD) to establish a 5-year demonstration project to integrate VA and DOD medical care into a first-of-its- kind Federal Health Care Center (FHCC) in North Chicago, Illinois. Expectations for the FHCC are outlined in an Executive Agreement signed by VA and DOD in April 2010. The NDAA for Fiscal Year 2010 also directed GAO to annually evaluate various aspects of the FHCC integration. This report examines (1) what progress VA and DOD have made implementing the Executive Agreement to establish and operate the FHCC and (2) what plan, if any, VA and DOD have to assess FHCC provision of care and operations. GAO reviewed FHCC documents and conducted visits to the site; interviewed VA, DOD, and FHCC officials; and reviewed related GAO work."
Date: July 19, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Next Generation Enterprise Network: Navy Implementing Revised Approach, but Improvement Needed in Mitigating Risks (open access)

Next Generation Enterprise Network: Navy Implementing Revised Approach, but Improvement Needed in Mitigating Risks

A letter report issued by the Government Accountability Office with an abstract that begins "While the Department of the Navy (DON) has revised its acquisition approach for its new network system, the Next Generation Enterprise Network (NGEN), it still has not shown that it has selected the most cost-effective approach for acquiring NGEN capabilities. Cost effectiveness is shown by comparing life-cycle costs and quantifiable and nonquantifiable benefits among alternatives, which can be accomplished by conducting a thorough analysis of alternatives. GAO previously identified weaknesses with the NGEN analysis of alternatives related to cost estimates and analysis of operational effectiveness and made associated recommendations. However, DON did not revisit the analysis of alternatives to address the weaknesses previously identified, nor did it conduct any other analysis that would show whether its revised approach is the most cost effective. For example, while DON developed a draft economic analysis in February 2012, the analysis assessed only the status quo and revised approach, and not other alternatives. As a result, GAO remains concerned with the analysis measuring NGEN cost effectiveness and DON does not know whether its revised approach for acquiring NGEN is the most cost effective."
Date: September 19, 2012
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Air Force Training: Actions Needed to Better Manage and Determine Costs of Virtual Training Efforts (open access)

Air Force Training: Actions Needed to Better Manage and Determine Costs of Virtual Training Efforts

A letter report issued by the Government Accountability Office with an abstract that begins "The three lead Air Force major commands—Air Mobility Command, Air Force Special Operations Command, and Air Combat Command—all utilize training requirements review boards composed of subject-matter experts to determine training requirements for specific aircraft. These boards determine which training requirements can be completed in live or virtual environments based upon factors such as specific combatant command mission requirements and the capabilities of fielded simulators and networks. All three commands use a combination of live and virtual approaches, but the mix varies by aircraft. For example, Air Combat Command specifies that approximately 25 percent of its training requirements could be met virtually. The other two commands conduct approximately 50 percent of their training virtually."
Date: July 19, 2012
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Medicare Supplemental Coverage: Medigap and Other Factors Are Associated with Higher Estimated Health Care Expenditures (open access)

Medicare Supplemental Coverage: Medigap and Other Factors Are Associated with Higher Estimated Health Care Expenditures

A letter report issued by the Government Accountability Office with an abstract that begins "GAO's analysis of the Centers for Medicare & Medicaid Services' 2010 Medicare Current Beneficiary Survey (MCBS) showed that estimated average total health care expenditures were higher for beneficiaries with Medigap or employer-sponsored coverage than for beneficiaries with traditional fee-for-service (FFS) Medicare only. While estimated average expenditures were lower for beneficiaries with Medicare FFS-only, those who were enrolled in Medicare's Part D prescription drug program had higher average health care expenditures than those without Part D. Although some research has found similar patterns of higher health care expenditures for those with supplemental coverage, other studies have found that certain characteristics, such as health status and age, may influence the decision to purchase supplemental coverage, which could provide a partial explanation of the differences in expenditures. Furthermore, some studies suggest that increasing cost-sharing for those with supplemental coverage could decrease the utilization of (and associated health care expenditures for) certain types of health care such as physician visits, but increase the utilization of (and expenditures for) other types of health care such as inpatient hospitalizations."
Date: September 19, 2013
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
U.S. Army Corps of Engineers: Building Overhead Costs into Projects and Customers' Views on Information Provided (open access)

U.S. Army Corps of Engineers: Building Overhead Costs into Projects and Customers' Views on Information Provided

A letter report issued by the Government Accountability Office with an abstract that begins "The U.S. Army Corps of Engineers (Corps) uses a multistep process to build overhead costs into projects. At the foundation of this process, Corps policy establishes two categories of costs to calculate overhead--general and administrative overhead expenses associated with district administrative offices, such as resource management, and technical overhead expenses associated with district technical offices, such as engineering. Using these two categories as a starting point, the Corps next calculates overhead rates as part of its annual budget process. Specifically, each district administrative and technical office develops operating budgets with overhead estimates, which are then consolidated and routed through district and division management, resulting in a final division-wide operating budget and overhead rates. The Corps then bills projects for overhead costs based on the number of hours its staff charge to projects. Overhead charges are not applied to hours worked by contracted labor, which represent a substantial amount of work. The Corps reports that it contracts out most of its design work and all of its construction work to private sector entities, such as architectural and engineering firms and construction companies. Finally, the Corps periodically monitors …
Date: June 19, 2013
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Hanford Waste Treatment Plant: DOE Needs to Take Action to Resolve Technical and Management Challenges (open access)

Hanford Waste Treatment Plant: DOE Needs to Take Action to Resolve Technical and Management Challenges

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Energy (DOE) faces significant technical challenges in successfully constructing and operating the Waste Treatment and Immobilization Plant (WTP) project that is to treat millions of gallons of highly radioactive liquid waste resulting from the production of nuclear weapons. DOE and Bechtel National, Inc. identified hundreds of technical challenges that vary in significance and potential negative impact and have resolved many of them. Remaining challenges include (1) developing a viable technology to keep the waste mixed uniformly in WTP mix tanks to both avoid explosions and so that it can be properly prepared for further processing; (2) ensuring that the erosion and corrosion of components, such as tanks and piping systems, is effectively mitigated; (3) preventing the buildup of flammable hydrogen gas in tanks, vessels, and piping systems; and (4) understanding better the waste that will be processed at the WTP. Until these and other technical challenges are resolved, DOE will continue to be uncertain whether the WTP can be completed on schedule and whether it will operate safely and effectively."
Date: December 19, 2012
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library