Resource Type

F-35 Joint Strike Fighter: Program Has Improved in Some Areas, but Affordability Challenges and Other Risks Remain (open access)

F-35 Joint Strike Fighter: Program Has Improved in Some Areas, but Affordability Challenges and Other Risks Remain

Testimony issued by the Government Accountability Office with an abstract that begins "The new F-35 acquisition baseline reflects positive restructuring actions taken by the Department of Defense (DOD) since 2010, including more time and funding for development and deferred procurement of more than 400 aircraft to future years. Overall, the program progressed on several fronts during 2012 to further improve the current outlook. The program achieved 7 of 10 key management objectives and made substantial progress on one other. Two objectives on aircraft deliveries and a corrective management plan were not met. The F-35 development test program substantially met expectations with some revisions to flight test plans and made considerable progress addressing key technical risks. Software management practices and some output measures improved, although deliveries to test continued to lag behind plans. Manufacturing and supply processes also improved--indicators such as factory throughput, labor efficiency, and quality measures were positive. While initial F-35 production overran target costs and delivered aircraft late, the latest data shows labor hours decreasing and deliveries accelerating."
Date: April 17, 2013
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Financial Institutions: Causes and Consequences of Recent Community Bank Failures (open access)

Financial Institutions: Causes and Consequences of Recent Community Bank Failures

Testimony issued by the Government Accountability Office with an abstract that begins "Ten states concentrated in the western, midwestern, and southeastern United States--areas where the housing market had experienced strong growth in the prior decade--each experienced 10 or more commercial bank or thrift (bank) failures between 2008 and 2011. The failures of small banks (those with less than $1 billion in assets) in these states were largely driven by credit losses on commercial real estate (CRE) loans, particularly loans secured by real estate to finance land development and construction. Many of the failed banks had often pursued aggressive growth strategies using nontraditional, riskier funding sources and exhibited weak underwriting and credit administration practices. The Department of the Treasury and the Financial Stability Forum's Working Group on Loss Provisioning observed that earlier recognition of credit losses could have potentially lessened the impact of the crisis. The accounting model used for estimating credit losses is based on historical loss rates, which were low in the prefinancial crisis years. In part due to these accounting rules, loan loss allowances were not adequate to absorb the wave of credit losses that occurred once the financial crisis began. Banks had to recognize these losses through …
Date: June 13, 2013
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Unmanned Aircraft Systems: Continued Coordination, Operational Data, and Performance Standards Needed to Guide Research and Development (open access)

Unmanned Aircraft Systems: Continued Coordination, Operational Data, and Performance Standards Needed to Guide Research and Development

Testimony issued by the Government Accountability Office with an abstract that begins "While Congress has tasked FAA to lead the effort of safely integrating unmanned aircraft systems (UAS) in the national airspace, several federal and other entities also have a role. FAA has established various mechanisms to facilitate collaboration with these entities. For example, FAA has entered into formal agreements with the Department of Defense (DOD) and the National Aeronautics and Space Administration (NASA) on obtaining appropriate safety data and coordinating research and development, respectively. FAA has also involved industry stakeholders and academia in the development of standards and research for UAS operations. FAA recently created the UAS Integration Office, within FAA, to coordinate all intra-agency UAS efforts and provide organizational leadership. Continued collaboration among UAS stakeholders will be critical to minimizing duplication of research and addressing implementation obstacles."
Date: February 15, 2013
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Government Efficiency and Effectiveness: Strategies for Reducing Fragmentation, Overlap, and Duplication and Achieving Cost Savings (open access)

Government Efficiency and Effectiveness: Strategies for Reducing Fragmentation, Overlap, and Duplication and Achieving Cost Savings

Testimony issued by the Government Accountability Office with an abstract that begins "GAO's 2013 annual report identifies 31 new areas where agencies may be able to achieve greater efficiency or effectiveness. Seventeen areas involve fragmentation, overlap, or duplication. For example, GAO reported that the Department of Defense could realize up to $82 million in cost savings and ensure equivalent levels of performance and protection by taking action to address its fragmented approach to developing and acquiring combat uniforms. Additionally, GAO reported that a total of 31 federal departments and agencies collect, maintain, and use geospatial information. Better planning and implementation could help reduce duplicative investments and save of millions of dollars."
Date: May 16, 2013
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Fiscal Year 2013 Agreed-Upon Procedures: Excise Tax Distributions to the Airport and Airway Trust Fund and the Highway Trust Fund (open access)

Fiscal Year 2013 Agreed-Upon Procedures: Excise Tax Distributions to the Airport and Airway Trust Fund and the Highway Trust Fund

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO performed the procedures contained in the enclosures to this report, which it agreed to perform solely to assist the Department of Transportation's Inspector General in ascertaining whether the net excise tax revenue distributed to the Airport and Airway Trust Fund (AATF) and the Highway Trust Fund (HTF) for the fiscal year ended September 30, 2013, is supported by the underlying records. GAO was not engaged to perform, and did not perform, an examination, the objective of which would have been to express an opinion on the amount of net excise taxes distributed to the AATF and the HTF during fiscal year 2013. Accordingly, GAO does not express such an opinion. This report is solely for the use of the Office of Inspector General of the U.S. Department of Transportation and should not be used by those who have not agreed to the procedures or have not taken responsibility for the sufficiency of the procedures for their purposes."
Date: December 9, 2013
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Strategic Sourcing: Improved and Expanded Use Could Provide Significant Procurement Savings (open access)

Strategic Sourcing: Improved and Expanded Use Could Provide Significant Procurement Savings

Testimony issued by the Government Accountability Office with an abstract that begins "Most of the agencies GAO reviewed for its September 2012 report leveraged a fraction of their buying power. More specifically, in fiscal year 2011, the Departments of Defense (DOD), Homeland Security, Energy, and Veterans Affairs (VA) accounted for 80 percent of the $537 billion in federal procurement spending, but reported managing about 5 percent of that spending, or $25.8 billion, through strategic sourcing efforts. Similarly, GAO found that the Federal Strategic Sourcing Initiative had only managed a small amount of spending through its four government-wide strategic sourcing initiatives in fiscal year 2011, although it reported achieving significant savings on those efforts. Further, we found that most selected agencies' efforts did not address their highest spending areas, such as services, which may provide opportunities for significant savings."
Date: July 15, 2013
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Information Resellers: Consumer Privacy Framework Needs to Reflect Changes in Technology and the Marketplace (open access)

Information Resellers: Consumer Privacy Framework Needs to Reflect Changes in Technology and the Marketplace

A statement of record issued by the Government Accountability Office with an abstract that begins "No overarching federal privacy law governs the collection and sale of personal information among private-sector companies, including information resellers. Instead, laws tailored to specific purposes, situations, or entities govern the use, sharing, and protection of personal information. For example, the Fair Credit Reporting Act limits the use and distribution of personal information collected or used to help determine eligibility for such things as credit or employment, but does not apply to information used for marketing. Other laws apply specifically to health care providers, financial institutions, or to the online collection of information about children."
Date: December 18, 2013
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Highway Trust Fund Obligations, Fiscal Years 2009 to 2011 (open access)

Highway Trust Fund Obligations, Fiscal Years 2009 to 2011

Correspondence issued by the Government Accountability Office with an abstract that begins "During fiscal years 2009 through 2011, four administrations within DOT obligated about $144 billion from the HTF. FHWA obligated the largest share--about 81 percent--of this total, specifically:"
Date: January 16, 2013
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
U.S. Postal Service: Information on Workforce Injuries Arising During Mail Delivery (open access)

U.S. Postal Service: Information on Workforce Injuries Arising During Mail Delivery

Correspondence issued by the Government Accountability Office with an abstract that begins "The United States Postal Service's (USPS) mail carriers--who delivered mail to nearly 132 million delivery points nationwide in fiscal year 2012--can be injured while delivering mail in a number of ways, for example by being bitten by a dog or being involved in a vehicle collision. According to USPS officials, there were 32,213 reported injuries in fiscal year 2012, 11,717 (36 percent) of which were related to mail delivery. According to USPS's 2012 data, the most frequently reported cause of injury for routes that are primarily conducted on foot is dog bites, while the most frequently reported cause of injury for delivery on rural routes--which is often conducted in vehicles--is vehicular collisions. Additionally, USPS's data indicate that most injuries that occurred from 2009 through 2012 on mail delivery routes were caused by falls and dog bites. Falls to the ground were among the most common circumstances leading to injury that resulted in either restricted work activity or days away from work, but repetitive motions were the most common cause of long-term occupational illnesses regardless of severity or route type."
Date: September 26, 2013
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
NOAA: Overview of the Strategy, Execution, and Evaluation Budgeting Process (open access)

NOAA: Overview of the Strategy, Execution, and Evaluation Budgeting Process

Correspondence issued by the Government Accountability Office with an abstract that begins "In 2011, the National Oceanic and Atmospheric Administration (NOAA) implemented a new budget development and execution process called Strategy Execution and Evaluation (SEE). This process includes seven steps, generally referred to by the names of the documents that capture the decisions made at that step. The first four steps in a SEE cycle cover planning, budget formulation, and budget submission, and the last three steps cover budget execution and performance evaluation. The seven steps are as follows:"
Date: June 28, 2013
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Department of Transportation: Key Issues and Management Challenges, 2013 (open access)

Department of Transportation: Key Issues and Management Challenges, 2013

Testimony issued by the Government Accountability Office with an abstract that begins "Leveraging surface transportation investments to further national interests: The Department of Transportation (DOT) faces several challenges leveraging investment in surface transportation networks to meet national goals and priorities. For example, DOT has to transition to a goal-oriented, performance-based approach for highway and transit programs, as required by the Moving Ahead for Progress in the 21st Century Act (MAP-21). Successfully implementing a performance-based approach entails new responsibilities for DOT since, as GAO has previously reported, its program oversight has generally been process-oriented rather than outcome-oriented. DOT also faces challenges related to targeting funds to priorities like the nation's freight network, effectively managing discretionary grant and credit assistance programs, and effectively overseeing other programs, such as the federal-aid highway program."
Date: March 14, 2013
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Rail Safety: Preliminary Observations on Federal Rail Safety Oversight and Positive Train Control Implementation (open access)

Rail Safety: Preliminary Observations on Federal Rail Safety Oversight and Positive Train Control Implementation

Testimony issued by the Government Accountability Office with an abstract that begins "The Federal Railroad Administration (FRA) primarily monitors railroads' compliance with federal safety regulations through routine inspections by individual inspectors at specific sites on railroads' systems. Thirty states also employ railroad safety inspectors, who participate in a partnership program with FRA to conduct supplemental safety oversight activities based on FRA rail safety regulations and enforce state railroad safety laws. FRA applies a quantitative, risk-based approach, the National Inspection Plan, to inform its rail safety oversight efforts using analyses of past accident and inspection data and other information to target inspections in each region. FRA also uses a planning and evaluation tool, the Staffing Allocation Model (SAM), to distribute its inspection resources across each FRA region. However, according to several FRA regional administrators that GAO spoke with, the staffing decisions based on SAM results do not necessarily align with their perspectives on the inspector needs for their regions."
Date: June 19, 2013
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Performance Auditing: The Experiences of the United States Government Accountability Office (open access)

Performance Auditing: The Experiences of the United States Government Accountability Office

Testimony issued by the Government Accountability Office with an abstract that begins "Performance audits as well as traditional financial and compliance audits are essential tools that national audit offices have to help their respective governments identify and address challenging national and global problems. Performance auditing provides objective analysis so that management and those charged with governance and oversight can use the information to improve program performance and operations, reduce costs, facilitate decision making by parties with responsibility to oversee or initiate corrective action, and contribute to public accountability."
Date: September 25, 2013
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
K-12 Education: States' Test Security Policies and Procedures Varied (open access)

K-12 Education: States' Test Security Policies and Procedures Varied

Correspondence issued by the Government Accountability Office with an abstract that begins "According to our nationwide survey of state testing directors, all states reported that their policies and procedures included 50 percent or more of the leading practices to prevent test irregularities in the following five areas—security plans, security training, security breaches, test administration and protecting secure materials. Additionally, of the 28 states that administered computer-based assessments, the majority reported including half or more of the leading practices in computer-based testing. However, states varied in the extent to which they incorporated elements of certain categories of leading practices. For example, 22 states reported having all of the leading practices for security training, but four states reported having none of the practices in this category. Although state officials reported having a variety of security policies and procedures in place, many reported feeling vulnerable to cheating at some point during the testing process."
Date: May 16, 2013
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
National Flood Insurance Program: Continued Attention Needed to Address Challenges (open access)

National Flood Insurance Program: Continued Attention Needed to Address Challenges

Testimony issued by the Government Accountability Office with an abstract that begins "The National Flood Insurance Program (NFIP) was added to GAO's high-risk list in 2006 and remains high risk due to losses incurred from the 2005 hurricanes and subsequent losses, the financial exposure the program represents for the federal government, and ongoing management and operational challenges. As of July 31, 2013, the program owed approximately $24 billion to the U.S. Treasury (Treasury). NFIP's financial condition highlights structural weaknesses in how the program has been funded--primarily its rate structure. The annual amount that NFIP collects in both full-risk and subsidized premiums is generally not enough to cover its operating costs, claim payments, and principal and interest payments for the debt owed to Treasury, especially in years of catastrophic flooding, such as 2005. This arrangement results in much of the financial risk of flooding being transferred to the federal government and ultimately the taxpayer. Furthermore, weaknesses in NFIP management and operations, including financial reporting processes and internal controls, strategic and human capital planning, and oversight of contractors have placed the program at risk."
Date: September 18, 2013
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Centers for Disease Control and Prevention: Lobbying Policies and Monitoring for Program to Reduce Obesity and Tobacco Use (open access)

Centers for Disease Control and Prevention: Lobbying Policies and Monitoring for Program to Reduce Obesity and Tobacco Use

Correspondence issued by the Government Accountability Office with an abstract that begins "CDC has administered and provided oversight of the CPPW program, which includes the monitoring of award recipients. CDC required recipients to use their CPPW funds to support efforts to improve nutrition, increase physical activity, or reduce tobacco use and exposure to secondhand smoke. In addition, CDC suggested possible strategies for achieving these results, such as working to establish smoke-free zones or to implement zoning changes that promote physical activity. CDC policy prohibited CPPW award recipients from using funds for specific types of activities, including lobbying, which generally meant certain activities designed to influence action in regard to a particular piece of pending legislation."
Date: April 30, 2013
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Cybersecurity: A Better Defined and Implemented National Strategy Is Needed to Address Persistent Challenges (open access)

Cybersecurity: A Better Defined and Implemented National Strategy Is Needed to Address Persistent Challenges

Testimony issued by the Government Accountability Office with an abstract that begins ""
Date: March 7, 2013
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Summary of GAO's Performance and Accountability Report Fiscal Year 2012 (open access)

Summary of GAO's Performance and Accountability Report Fiscal Year 2012

Other written product issued by the Government Accountability Office with an abstract that begins "This is GAO's summary of the Performance and Accountability Report for fiscal year 2012."
Date: February 15, 2013
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Federal Courthouses: Most Recommended New Construction Projects Do Not Qualify Under Improved Capital-Planning Process (open access)

Federal Courthouses: Most Recommended New Construction Projects Do Not Qualify Under Improved Capital-Planning Process

Testimony issued by the Government Accountability Office with an abstract that begins "The AMP process, which the judiciary has applied to about 67 percent of its courthouses, represents progress by the judiciary in aligning its capital-planning process with leading capital-planning practices, but the document the judiciary uses to request courthouse construction projects from Congress lacks transparency and key information. For example, the AMP process better aligns with leading practices for identifying real property needs by establishing a comprehensive, nationwide 328-factor analysis of every courthouse, whereas the previous process only assessed courthouses when requested by a local judicial district. However, the AMP process does not fully align with several leading practices due to, for example, its lack of linkage to the judiciary's strategic plan. Two courthouse projects illustrate how the AMP process has changed the way the judiciary evaluates its need for new courthouses. Specifically, two projects listed on a previous 5-year plan (covering fiscal years 2012 through 2016) were re-evaluated under AMP--San Jose, California, and Greenbelt, Maryland. Both had ranked among the top 15 most urgent projects nationwide under the previous capital-planning process, and as such, the judiciary prioritized them for new construction in 2010. However, after the judiciary evaluated …
Date: April 17, 2013
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Force Structure: Army's Annual Report on Modularity Progress Needs More Complete and Clear Information to Aid Decision Makers (open access)

Force Structure: Army's Annual Report on Modularity Progress Needs More Complete and Clear Information to Aid Decision Makers

Correspondence issued by the Government Accountability Office with an abstract that begins "In its fiscal year 2012 report, the Army included information that responded to some of the statutory reporting requirements, but did not include required information on the risks associated with, and mitigation strategies for, any shortfalls in key enabler personnel and equipment and a schedule for meeting personnel and equipment needs. The report included, among other things, an assessment of the status of key enabler personnel and equipment and information on assessments of modular force capabilities. However, the Army did not present the information it included in a way that clearly demonstrated the extent of progress toward meeting modular force requirements. While not explicitly required by law, there were also a number of ways in which the Army could have presented the information to better demonstrate the extent of progress toward meeting modularity requirements. For example, the Army could have provided more explicit comparisons with prior years to demonstrate the trend toward meeting key enabler equipment and personnel requirements, but instead presented limited data for only one year. Army officials agreed that some of the required information was omitted and that some of the information could have been …
Date: January 16, 2013
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Federal Courthouses Construction: Nationwide Space and Cost Overages Also Apply to Miami Project (open access)

Federal Courthouses Construction: Nationwide Space and Cost Overages Also Apply to Miami Project

Testimony issued by the Government Accountability Office with an abstract that begins "The Wilkie D. Ferguson, Jr. U.S. Courthouse in Miami, Florida, along with the other 32 federal courthouses completed from 2000 to March 2010 include 3.56 million square feet of extra space consisting of space that was constructed (1) above the congressionally authorized size, (2) because of overestimating the number of judges the courthouses would have, and (3) without planning for courtroom sharing among judges. Overall, this extra space represents about 9 average-sized courthouses. The estimated cost to construct this extra space was $835 million in 2010 dollars, and the annual cost to rent, operate, and maintain it is $51 million. The Ferguson Courthouse specifically included approximately 238,000 extra square feet of space, which GAO estimated increased the construction cost by $48.5 million (in constant 2010 dollars) and an additional $3.5 million annually."
Date: March 8, 2013
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Federal Reserve Banks: Areas for Improvement in Information Systems Controls (open access)

Federal Reserve Banks: Areas for Improvement in Information Systems Controls

Correspondence issued by the Government Accountability Office with an abstract that begins ""
Date: May 9, 2013
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Spectrum Management: Preliminary Findings on Federal Relocation Costs and Auction Revenues (open access)

Spectrum Management: Preliminary Findings on Federal Relocation Costs and Auction Revenues

Testimony issued by the Government Accountability Office with an abstract that begins "Actual costs to relocate federal users from the 1710-1755 megahertz (MHz) band have exceeded the original $1 billion estimate by about $474 million as of March 2013, although auction revenues appear to exceed relocation costs by over $5 billion. Actual relocation costs exceed estimated costs for various reasons, including unforeseen challenges and some agencies not following the National Telecommunications and Information Administration's (NTIA) guidance for preparing the cost estimate. In contrast, the Department of Defense (DOD) expects to complete relocation for about $275 million or approximately $80 million less than its $355 million estimate. According to DOD officials, the relocation of systems from this band has been less expensive than originally estimated because many systems were simply re-tuned to operate in the adjacent 1755-1850 MHz band. The auction of the 1710-1755 MHz band raised almost $6.9 billion in gross winning bids. NTIA expects agencies to complete the relocation effort between 2013 and 2017; therefore, final net auction revenue (auction revenue less relocation costs) may change."
Date: April 24, 2013
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Oil and Gas Management: Continued Attention to Interior's Revenue Collection and Human Capital Challenges Is Needed (open access)

Oil and Gas Management: Continued Attention to Interior's Revenue Collection and Human Capital Challenges Is Needed

Testimony issued by the Government Accountability Office with an abstract that begins ""
Date: May 16, 2013
Creator: United States. Government Accountability Office.
System: The UNT Digital Library