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GAO Cost Estimating and Assessment Guide: Best Practices for Developing and Managing Capital Program Costs (Supersedes GAO-07-1134SP) (open access)

GAO Cost Estimating and Assessment Guide: Best Practices for Developing and Managing Capital Program Costs (Supersedes GAO-07-1134SP)

Guidance issued by the Government Accountability Office with an abstract that begins "This publication supersedes GAO-07-1134SP, Cost Assessment Guide: Best Practices for Estimating and Managing Program Costs--Exposure Draft, July 2007. The U.S. Government Accountability Office is responsible for, among other things, assisting the Congress in its oversight of the federal government, including agencies' stewardship of public funds. To use public funds effectively, the government must meet the demands of today's changing world by employing effective management practices and processes, including the measurement of government program performance. In addition, legislators, government officials, and the public want to know whether government programs are achieving their goals and what their costs are. To make those evaluations, reliable cost information is required and federal standards have been issued for the cost accounting that is needed to prepare that information. We developed the Cost Guide in order to establish a consistent methodology that is based on best practices and that can be used across the federal government for developing, managing, and evaluating capital program cost estimates."
Date: March 2, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Managing for Results: Answers to Hearing Questions on Program Data Quality (open access)

Managing for Results: Answers to Hearing Questions on Program Data Quality

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the quality of the 24 Chief Financial Officers (CFO) Act agencies' fiscal year (FY) 2000 performance plans and financial data."
Date: March 31, 2000
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Financial Audit: Independent and Special Counsel Expenditures for the Six Months Ended September 30, 2006 (open access)

Financial Audit: Independent and Special Counsel Expenditures for the Six Months Ended September 30, 2006

A letter report issued by the Government Accountability Office with an abstract that begins "This report presents the results of our audits of expenditures reported by one office of independent counsel and one office of special counsel for the 6 months ended September 30, 2006. The Department of Justice and the independent counsels are required under 28 U.S.C. 594 (d)(2), (h) and 596 (c)(1) to report on a semiannual basis the expenditures from a permanent, indefinite appropriation established within the Department of Justice to fund independent counsel activities. Under 28 U.S.C. 596 (c)(2), we are required to audit the statements of expenditures prepared by the independent counsels. We also audited the statement of expenditures of Special Counsel Patrick J. Fitzgerald, who is authorized by the Department of Justice to fund his operation from the permanent, indefinite appropriation."
Date: March 30, 2007
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Klamath River Basin: Reclamation Met Its Water Bank Obligations, but Information Provided to Water Bank Stakeholders Could Be Improved (open access)

Klamath River Basin: Reclamation Met Its Water Bank Obligations, but Information Provided to Water Bank Stakeholders Could Be Improved

A letter report issued by the Government Accountability Office with an abstract that begins "Drought conditions along the Oregon and California border since 2000 have made it difficult for the Bureau of Reclamation (Reclamation) to meet Klamath Project irrigation demands and Klamath River flow requirements for threatened salmon. To augment river flows and avoid jeopardizing the salmon's existence, Reclamation established a multiyear water bank as part of its Klamath Project operations for 2002 through 2011. Water banks facilitate the transfer of water entitlements between users. This report addresses (1) how Reclamation operated the water bank and its cost from 2002 through 2004, (2) whether Reclamation met its annual water bank obligations each year, (3) the water bank's impact on water availability and use in the Klamath River Basin, and (4) alternative approaches for achieving the water bank's objectives."
Date: March 28, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Credit Reporting Literacy: Consumers Understood the Basics but Could Benefit from Targeted Educational Efforts (open access)

Credit Reporting Literacy: Consumers Understood the Basics but Could Benefit from Targeted Educational Efforts

A letter report issued by the Government Accountability Office with an abstract that begins "This report responds to a mandate in the Fair and Accurate Credit Transactions Act (FACT Act) of 2003 requiring GAO to assess consumers' understanding of credit reporting. The FACT Act, among other things, extended provisions governing the credit reporting system and addressed ongoing concerns about inaccuracies in credit reports. For example, the act expanded access to credit information by entitling consumers to one free credit report each year. It also established the Financial Literacy and Education Commission (FLEC) to improve consumers' understanding of credit issues. This report examines consumers' understanding and use of credit reports and scores and the dispute process and looks at factors that may influence their understanding of credit reporting."
Date: March 16, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Bureau of Justice Statistics: Quality Guidelines Generally Followed for Police-Public Contact Surveys, but Opportunities Exist to Help Assure Agency Independence (open access)

Bureau of Justice Statistics: Quality Guidelines Generally Followed for Police-Public Contact Surveys, but Opportunities Exist to Help Assure Agency Independence

A letter report issued by the Government Accountability Office with an abstract that begins "The Bureau of Justice Statistics (BJS), a statistical agency of the Department of Justice's Office of Justice Programs, produces a recurring national Police-Public Contact Survey documenting contacts between the police and the public, including instances involving the use or threat of force by police. BJS issues public reports and sometimes press releases from survey results. For reports and a press release issued from the 1999 and 2002 surveys (the most recent available), GAO reviewed (1) the extent to which BJS followed quality guidelines to ensure the accuracy and integrity of its survey-related products, and (2) factors that affected whether and how BJS followed available guidelines. GAO reviewed applicable federal data quality guidelines, policy and procedure documents, and interviewed current and former officials familiar with BJS."
Date: March 30, 2007
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Contract Management: Answers to Hearing Questions Regarding the Service Acquisition Reform Act (open access)

Contract Management: Answers to Hearing Questions Regarding the Service Acquisition Reform Act

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the proposed Service Acquisition Reform Act and found that additional training for the acquisition workforce is needed governmentwide. Agencies could improve the capacity of the acquisition workforce by focusing on such key areas as requirements, inventory, workforce strategies and plans, and progress evaluations. GAO did not examine how pay-for-performance and pay banding would apply to acquisition personnel. However, these practices are consistent with suggestions made in earlier GAO testimony."
Date: March 1, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Air Force Assessment of the Joint Strike Fighter's Aerial Refueling Method (open access)

Air Force Assessment of the Joint Strike Fighter's Aerial Refueling Method

Correspondence issued by the Government Accountability Office with an abstract that begins "The Joint Strike Fighter (JSF) acquisition program is estimated to cost $245 billion to develop and produce three variants of stealthy fighter aircraft--a conventional takeoff and landing variant for the Air Force, an aircraft carrier variant for the Navy, and a short take-off and vertical landing variant for the Marine Corps and Air Force. A major goal of the JSF program is to reduce costs by maximizing commonality among variants. However, the Air Force conventional variant is being designed with a different aerial refueling method than those used by the two other JSF variants. U.S. fighters use two different methods for aerial refueling. Air Force fixed-wing aircraft are all currently fueled by a boom that extends from a tanker aircraft and is guided into a receptacle. The Navy and Marine Corps fighters use a probe that extends from the fighter to receive fuel when inserted into a drogue, which is a basket-like device on the end of a hose that extends from the tanker. The Senate Armed Services Committee directed that we (1) examine the rationale behind the Air Force refueling decision for its JSF version, (2) determine …
Date: March 14, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Information Security: Securities and Exchange Commission Needs to Consistently Implement Effective Controls (open access)

Information Security: Securities and Exchange Commission Needs to Consistently Implement Effective Controls

A letter report issued by the Government Accountability Office with an abstract that begins "In carrying out its mission to ensure that securities markets are fair, orderly, and efficiently maintained, the Securities and Exchange Commission (SEC) relies extensively on computerized systems. Effective information security controls are essential to ensure that SEC's financial and sensitive information is protected from inadvertent or deliberate misuse, disclosure, or destruction. As part of its audit of SEC's financial statements, GAO assessed (1) the status of SEC's actions to correct previously reported information security weaknesses and (2) the effectiveness of SEC's controls for ensuring the confidentiality, integrity, and availability of its information systems and information. To do this, GAO examined security policies and artifacts, interviewed pertinent officials, and conducted tests and observations of controls in operation."
Date: March 16, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Hurricane Katrina: Agency Contracting Data Should Be More Complete Regarding Subcontracting Opportunities for Small Businesses (open access)

Hurricane Katrina: Agency Contracting Data Should Be More Complete Regarding Subcontracting Opportunities for Small Businesses

A letter report issued by the Government Accountability Office with an abstract that begins "In response to Hurricane Katrina, the Departments of Homeland Security (DHS) and Defense (DOD), the General Services Administration (GSA), and the U.S. Army Corps of Engineers (Corps) were responsible for 94 percent of the federal funds awarded for relief efforts via contracting as of May 2006. This report, which GAO conducted under the Comptroller General's Authority, describes (1) the amounts that small businesses received from prime contracts with these agencies, (2) the extent of subcontracting, (3) and the extent to which Disadvantaged Business Enterprises (DBEs) received Department of Transportation funds for Katrina-related projects. In conducting this study, GAO analyzed agency contract data, reviewed federal acquisition regulations, and interviewed agency procurement officials."
Date: March 1, 2007
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Corps of Engineers: Effects of Restrictions on Corps' Hopper Dredges Should Be Comprehensively Analyzed (open access)

Corps of Engineers: Effects of Restrictions on Corps' Hopper Dredges Should Be Comprehensively Analyzed

A letter report issued by the General Accounting Office with an abstract that begins "The fiscal year 2002 Conference Report for the Energy and Water Development Appropriations Act directed GAO to study the benefits and effects of the U.S. Army Corps of Engineers' (Corps) dredge fleet. GAO examined the characteristics and changing roles of the Corps and industry in hopper dredging; the effect of current restrictions on the Corps' hopper dredge fleet; and whether existing and proposed restrictions on the fleet, including the proposal to place the McFarland in ready reserve, are justified. In addition, GAO identified concerns related to the government cost estimates the Corps prepares to determine the reasonableness of industry bids."
Date: March 31, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Homeland Security: Voluntary Initiatives Are Under Way at Chemical Facilities, but the Extent of Security Preparedness Is Unknown (open access)

Homeland Security: Voluntary Initiatives Are Under Way at Chemical Facilities, but the Extent of Security Preparedness Is Unknown

A letter report issued by the General Accounting Office with an abstract that begins "The events of September 11, 2001, triggered a national re-examination of the security of thousands of industrial facilities that use or store hazardous chemicals in quantities that could potentially put large numbers of Americans at risk of serious injury or death in the event of a terrorist-caused chemical release. GAO was asked to examine (1) available information on the threats and risks from terrorism faced by U.S. chemical facilities; (2) federal requirements for security preparedness and safety at facilities; (3) actions taken by federal agencies to assess the vulnerability of the industry; and (4) voluntary actions the chemical industry has taken to address security preparedness, and the challenges it faces in protecting its assets and operations."
Date: March 14, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
NASA: Issues Surrounding the Transition from the Space Shuttle to the Next Generation of Human Space Flight Systems (open access)

NASA: Issues Surrounding the Transition from the Space Shuttle to the Next Generation of Human Space Flight Systems

Testimony issued by the Government Accountability Office with an abstract that begins "On January 14, 2004, the President announced a new Vision for space exploration that directs the National Aeronautics and Space Administration (NASA) to focus its efforts on returning humans to the moon by 2020 in preparation for future, more ambitions missions. Implementing the Vision will require hundreds of billions of dollars and a sustained commitment from multiple administrations and Congresses. Some of the funding for implementing exploration activities is expected to come from funding freed up after the retirement of the Space Shuttle, scheduled for 2010, and projected termination of U.S. participation in the International Space Station by 2016. Congress, while supportive of the effort has voiced concern over the potential gap in human space flight. In the NASA Authorization Act of 2005, Congress stated that it is the policy of the United States to have the capability for human access to space on a continuous basis. NASA has made it a priority to minimize the gap to the extent possible. GAO provides no recommendations in this statement. However, GAO continues to emphasize that given the Nation's fiscal challenges and NASA's past difficulty developing systems within cost, schedule, …
Date: March 28, 2007
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Child Support Enforcement: Better Data and More Information on Undistributed Collections Are Needed (open access)

Child Support Enforcement: Better Data and More Information on Undistributed Collections Are Needed

A letter report issued by the General Accounting Office with an abstract that begins "Congress established the child support enforcement program in 1975 to ensure that parents financially supported their children. State agencies administer the program and the Office of Child Support Enforcement (OCSE) in the Department of Health and Human Services oversees it. In 2002, state agencies collected over $20 billion in child support, but $657 million in collections from 2002 and previous years were undistributed--funds that were delayed or never reached families. One method used to collect child support, intercepting federal tax refunds, involves all state agencies, OCSE, and two Department of the Treasury agencies--the Internal Revenue Service (IRS) and the Financial Management Service (FMS). GAO was asked to address (1) how the total amount of undistributed collections changed over the years, (2) the causes of undistributed collections, (3) states' efforts to reduce these funds, and (4) OCSE's efforts to assist states. GAO analyzed OCSE data, administered a survey, visited 6 state agencies and interviewed officials."
Date: March 19, 2004
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Managing Sensitive Information: Departments of Energy and Defense Policies and Oversight Could Be Improved (open access)

Managing Sensitive Information: Departments of Energy and Defense Policies and Oversight Could Be Improved

A letter report issued by the Government Accountability Office with an abstract that begins "In the interest of national security and personal privacy and for other reasons, federal agencies place dissemination restrictions on information that is unclassified yet still sensitive. The Department of Energy (DOE) and the Department of Defense (DOD) have both issued policy guidance on how and when to protect sensitive information. DOE marks documents with this information as Official Use Only (OUO) while DOD uses the designation For Official Use Only (FOUO). GAO was asked to (1) identify and assess the policies, procedures, and criteria DOE and DOD employ to manage OUO and FOUO information and (2) determine the extent to which DOE's and DOD's training and oversight programs assure that information is identified, marked, and protected according to established criteria."
Date: March 7, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Disaster Recovery: Past Experiences Offer Recovery Lessons for Hurricanes Ike and Gustav and Future Disasters (open access)

Disaster Recovery: Past Experiences Offer Recovery Lessons for Hurricanes Ike and Gustav and Future Disasters

Testimony issued by the Government Accountability Office with an abstract that begins "Recovery from major disasters is a complex undertaking that involves the combined efforts of federal, state, and local government in order to succeed. While the federal government provides a significant amount of financial and technical assistance for recovery, state and local jurisdictions work closely with federal agencies to secure and make use of those resources. This testimony describes lessons and insights that GAO has identified from review of past disasters, which may be useful to inform recovery efforts in the wake of Hurricanes Ike and Gustav, as well as disasters yet to come. These lessons come from two reports GAO recently released last fall on disaster recovery. The first draws on the experiences of communities that have recovered from previous major disasters in order to help inform recovery efforts in the wake of Hurricanes Ike and Gustav as well as the 2008 Midwest floods. The second examines the implementation of the Federal Emergency Management Agency's (FEMA) Public Assistance grant program and identifies several actions that the Department of Homeland Security can take to improve operations of that program. These include improving information sharing and enhancing continuity and communication. …
Date: March 3, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Debt Collection Improvement Act of 1996: Major Data Sources Inadequate for Implementing the Debtor Bar Provision (open access)

Debt Collection Improvement Act of 1996: Major Data Sources Inadequate for Implementing the Debtor Bar Provision

A letter report issued by the General Accounting Office with an abstract that begins "The Debt Collection Improvement Act of 1996 seeks to maximize collections of delinquent nontax debt owed to the federal government. However, the act also seeks to reduce losses by requiring proper screening of potential borrowers and information sharing within and among federal agencies. The major information sources of data on delinquent federal debtors are credit bureau reports, the Department of Housing and Urban Development's Credit Alert Interactive Voice Response System (CAIVRS), and the Financial Management Service's (FMS) Treasury Offset Program's (TOP) database. There is no effective mechanism for federal implementation of the act's debtor bar provision. Although credit bureau reports, CAIVRS, and FMS's TOP database each contain some information on delinquent federal nontax debtors, none provides all-inclusive, timely data or maintains them long enough to serve as an adequate data source for successfully barring future financial assistance to currently delinquent debtors or those who did not meet their past obligations. The TOP database, with modifications, now provides an adequate reference point for identifying delinquent debtors to deny them additional financial assistance. Maximizing the TOP database as a delinquency reporting tool would require several changes, such as …
Date: March 29, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Social Security Reform: Early Action Would be Prudent (open access)

Social Security Reform: Early Action Would be Prudent

Testimony issued by the Government Accountability Office with an abstract that begins "Social Security is the foundation of the nation's retirement income system, helping to protect the vast majority of American workers and their families from poverty in old age. However, it is much more than a retirement program, also providing millions of Americans with disability insurance and survivors' benefits. Over the long term, as the baby boom generation retires and as Americans continue to live longer and have fewer children, Social Security's financing shortfall presents a major program solvency and sustainability challenge that is widening as time passes. The House Committee on Ways and Means asked GAO to discuss the need for Social Security reform. This testimony addresses the nature of Social Security's long-term financing problem and why it would be prudent for Congress to take action sooner rather than later. This testimony also notes the broader context in which reform proposals should be considered and the criteria that GAO has recommended as a basis for analyzing any Social Security reform proposals."
Date: March 9, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Export-Import Bank: Background and Legislative Issues (open access)

Export-Import Bank: Background and Legislative Issues

This report discusses the Export-Import Bank (Ex-In Bank), the chief U.S. government agency that helps finance American exports of manufactured goods and services with the objective of contributing to the employment of U.S. workers. This report discusses the Bank's budget and related legislation, including the Omnibus Appropriations Act of 2009, signed by President Barack Obama and authorizing spending limitations for the Bank.
Date: March 17, 2009
Creator: Ilias, Shayerah
Object Type: Report
System: The UNT Digital Library
Governmentwide Purchase Cards: Actions Needed to Strengthen Internal Controls to Reduce Fraudulent, Improper, and Abusive Purchases (open access)

Governmentwide Purchase Cards: Actions Needed to Strengthen Internal Controls to Reduce Fraudulent, Improper, and Abusive Purchases

A letter report issued by the Government Accountability Office with an abstract that begins "Over the past several years, GAO has issued numerous reports and testimonies on internal control breakdowns in certain individual agencies' purchase card programs. In light of these findings, GAO was asked to analyze purchase card transactions governmentwide to (1) determine whether internal control weaknesses existed in the government purchase card program and (2) if so, identify examples of fraudulent, improper, and abusive activity. GAO used statistical sampling to systematically test internal controls and data mining procedures to identify fraudulent, improper, and abusive activity. GAO's work was not designed to determine the overall extent of fraudulent, improper, or abusive transactions."
Date: March 14, 2008
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Defense Management: More Transparency Needed over the Financial and Human Capital Operations of the Joint Improvised Explosive Device Defeat Organization (open access)

Defense Management: More Transparency Needed over the Financial and Human Capital Operations of the Joint Improvised Explosive Device Defeat Organization

A letter report issued by the Government Accountability Office with an abstract that begins "Improvised explosive devices (IED) have been and continue to be a significant threat to U.S. forces. The Department of Defense (DOD) expanded efforts to defeat IEDs with the establishment of the Joint Improvised Explosive Device Defeat Organization (JIEDDO) in January 2006. GAO was asked to review JIEDDO's management and operations. For this second report in its series, GAO determined (1) the extent to which JIEDDO's management processes provide adequate assurances that its financial information is accurate and provides transparency over its operations and (2) the extent to which JIEDDO identifies, records, tracks, and reports numbers of all personnel, including contractors. GAO analyzed data for the first half of fiscal year 2007, which included 47 funding transactions totaling $1.34 billion for 24 initiatives to address these objectives."
Date: March 6, 2008
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Pigford Settlement: The Role of the Court-Appointed Monitor (open access)

Pigford Settlement: The Role of the Court-Appointed Monitor

Correspondence issued by the Government Accountability Office with an abstract that begins "In 1997, three African-American farmers filed a class action civil rights lawsuit against the United States Department of Agriculture (USDA). These farmers alleged that USDA had willfully discriminated against them and other African-American farmers by denying their applications for farm loans and benefit programs, or by delaying the processing of their applications, and had failed to properly investigate and resolve their complaints of discrimination. This lawsuit, Pigford v. Glickman, was certified by the United States District Court for the District of Columbia as a class action suit on October 9, 1998. On April 14, 1999, District Court Judge Paul L. Friedman approved and entered a consent decree settling this lawsuit. In doing so, the court noted USDA's long-standing discriminatory practices. The court stated that for decades USDA discriminated against African-American farmers by denying, delaying, or otherwise frustrating African-American farmers' applications for farm loans and other credit and benefit programs. The court also noted that USDA disbanded its Office of Civil Rights in 1983, and stopped responding to claims of discrimination. Finally, the court observed that the consent decree would not undo all that had been done to African-American …
Date: March 17, 2006
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Defense Infrastructure: Army and Marine Corps Grow the Force Construction Projects Generally Support the Initiative (open access)

Defense Infrastructure: Army and Marine Corps Grow the Force Construction Projects Generally Support the Initiative

A letter report issued by the Government Accountability Office with an abstract that begins "In January 2007 the President announced an initiative, referred to as Grow the Force, to increase the end strength in the Army by more than 74,000 by 2013 and the Marine Corps by 27,000 personnel by 2011 to enhance U.S. forces, reduce stress on deployable personnel, and provide necessary forces for success in the Global War on Terrorism. The Department of Defense (DOD) estimates that it will need more than $17 billion for facilities to accommodate the planned personnel increases. GAO was asked to review (1) the process the Army and Marine Corps used to develop construction projects associated with Grow the Force, (2) the extent to which the projects submitted in DOD's budget requests for fiscal years 2007 and 2008 support the initiative, and (3) whether the Army and Marine Corps plan to use temporary facilities while construction projects are completed. GAO reviewed the construction projects associated with Grow the Force in DOD's budget requests for fiscal years 2007 and 2008, reviewed stationing documents, and interviewed officials at Army and Marine Corps headquarters and six installations on the process used to develop projects. In comments …
Date: March 6, 2008
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Latin America and the Caribbean: Fact Sheet on Leaders and Elections (open access)

Latin America and the Caribbean: Fact Sheet on Leaders and Elections

This fact sheet tracks the current heads of government in Central and South America, Mexico, and the Caribbean. It provides the dates of the last and next elections for the head of government and the national independence date for each country.
Date: March 10, 2009
Creator: Gomez-Granger, Julissa & Sullivan, Mark P.
Object Type: Report
System: The UNT Digital Library