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Tennessee Valley Authority: Debt Reduction Efforts and Potential Stranded Costs
A letter report issued by the General Accounting Office with an abstract that begins "If the Tennessee Valley Authority (TVA) were to lose its legislative protections today, its high level of debt and corresponding high financing costs would be a competitive challenge. This competitive challenge would be even greater if it were at the same time attempting to recover costs of deferred assets through rates. Despite having reduced its debt and deferred assets over the past three years, TVA still compares unfavorably to its likely competitors in these areas. In addition, TVA is revising its goals for reducing debt and deferred assets downward significantly. Whether or not the deferred assets will contribute to stranded costs that are recoverable from customers depends on the specific requirements of any legislation that might remove TVA's legislative protections and TVA's ability to retain its current competitive advantages in a restructured environment. In addition, the longer that TVA has to prepare for competition, the longer it will have to reduce debt and recover the costs of its deferred assets and position itself more competitively. Ultimately, TVA's ability to be competitive will depend on the future market price of power, which cannot be predicted with any …
Date:
February 28, 2001
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Food Assistance: Performance Measures for Assessing Three WIC Services
A letter report issued by the General Accounting Office with an abstract that begins "GAO examined the performance measures that the Food and Nutrition Service (FNS) uses to assess the nutrition education, breastfeeding promotion and support, and health referral services provided to participants in the Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) program. GAO found that FNS has an outcome-based measure for one of the three nutrition services--breastfeeding promotion and support. However, the measure, breastfeeding initiation rate, examines only one of several important aspects of the service's possible impact on WIC participants. In addition, several obstacles have hindered FNS' efforts to develop and implement outcome-based measures for nutrition education and health referral services for the WIC program. These include difficulties in identifying measures that would allow the agency to appropriately link a particular service's activity to a desired outcome and resource constraints affecting FNS' ability to collect data needed to implement a proposed measure."
Date:
February 28, 2001
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Defense Acquisitions: Space-Based Infrared System-low at Risk of Missing Initial Deployment Date
A letter report issued by the General Accounting Office with an abstract that begins "The Pentagon considers defenses to counter attacks from ballistic missiles, both long-range strategic and shorter-range theater missiles, to be critical to U.S. national security. The Air Force is developing a new satellite system, called Space-Based Infrared System-low (SBIRS-low) to expand the military's infrared satellite capabilities for supporting ballistic missile defenses. GAO reviewed the Defense Department's (DOD) efforts to acquire SBIRS-low. Specifically, GAO (1) evaluated the cost, schedule, and performance risks of the current acquisition schedule; (2) evaluated the program's technical risks; and (3) determined whether DOD has assessed alternative approaches to SBIRS-low. GAO found that the Air Force's current SBIRS-low acquisition schedule is of high risk of not delivering the system on time or at cost or with expected performance. SBIRS-low has high technical risks because some critical satellite technologies have been judged immature for the current stage of the program. DOD acquisition policy and procedures require that the cost and mission effectiveness of space systems be assessed relative to alternative terrestrial systems. However, the Air Force has not analyzed or identified terrestrial alternatives to the SBIRS-low system because, according to Air Force Space Command officials, …
Date:
February 28, 2001
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Food Safety: Overview of Federal and State Expenditures
A letter report issued by the General Accounting Office with an abstract that begins "The Food and Drug Administration (FDA), the Food Safety and Inspection Service (FSIS), and the state agriculture and health departments spent about $1.3 billion in fiscal year 1999. FSIS and FDA spent about $1 billion, and the states reported spending about $300 million. The amounts and proportions of food safety expenditures for fiscal year 1998 were similar. Regarding the $1 billion in federal funds spent in fiscal year 1999, FSIS spent about 70 percent, overseeing about 20 percent of federally regulated foods; FDA spent about 30 percent, overseeing about 80 percent of federally regulated foods. These outlays reflect the regulatory approaches or inspection frequencies contained in the laws under which each agency operates."
Date:
February 20, 2001
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Contract Management: Excess Payments and Underpayments Continue to Be a Problem at DOD
A letter report issued by the General Accounting Office with an abstract that begins "GAO reviewed the amount of excess payments and underpayments made by the Department of Defense (DOD) to its contractors during fiscal year 1999. The Defense Finance and Accounting Service (DFAS)--Columbus Center, Ohio reports that contractors repaid $670 million in fiscal year 1999 and closer to a billion dollars--$901 million--in fiscal year 2000. The higher amount for fiscal year 2000 reflects the inclusion of repayments made through offsets of other payments ($269 million) in addition to the amount repaid by check ($632 million). Although small in relation to total contract payments, these amounts represent a sizable amount of cash in the hands of contractors beyond what is intended to finance and pay for the goods and services DOD is purchasing. The 39 large contractors covered by GAO's review returned excess payments totaling $351 million in fiscal year 1999. Seventy-seven percent of these excess payments stemmed from contract administration actions and 18 percent stemmed from billing or payment errors. Large contractors reported resolving $41 million in underpayments during fiscal year 1999. Contractors attributed most underpayments to payment errors made by DFAS--Columbus."
Date:
February 22, 2001
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Performance and Accountability: Challenges Facing the Department of Transportation
Testimony issued by the General Accounting Office with an abstract that begins "The Department of Transportation (DOT) faces critical challenges in achieving its goals of ensuring the safe and efficient movement of people and goods and in making cost-effective investments in the nation's transportation infrastructure. Many of the challenges GAO identified at DOT are long-standing and will require sustained attention by the new administration and Congress. Although the Department has efforts under way to address the shortcomings of its programs, these activities have not been fully implemented. Their success will depend on a strong commitment from DOT's new leadership and a sustained effort to identify and address critical human capital issues. Finally, as they address the problems facing each of the individual components, given the myriad of demands for new resources, the new administration and Congress must think and act to ensure that their transportation decisions reflect an intermodal transportation strategy that addresses the most pressing national needs in a cost-beneficial manner. This testimony summarizes a January GAO report (GAO-01-253)."
Date:
February 14, 2001
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Long-Term Budget Issues: Moving From Balancing the Budget to Balancing Fiscal Risk
Testimony issued by the General Accounting Office with an abstract that begins "In this statement, the Comptroller General discusses the fiscal policy challenges facing Congress and the nation. The focus of tax administration and budgeting are shifting because of current and projected budget surpluses. The Comptroller General speaks of the need for fiscal responsibility when using surplus projections to design tax and spending policies. These projections are based on a set of assumptions that may or may not hold. They are not a precise prediction of a future and should be used as a reference point when making policy decisions. Although the projected surpluses can provide an opportunity to respond to pent-up demands for additional spending or tax cuts, Congress must balance those demands with the nation's long-term economic health."
Date:
February 6, 2001
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Information Security: IRS Electronic Filing Systems
A letter report issued by the General Accounting Office with an abstract that begins "A number of serious control weaknesses in the Internal Revenue Service's (IRS) electronic filing systems placed personal taxpayer data in IRS' electronic filing system at significant risk of unauthorized disclosure, use, and modification during the 2000 tax filing season. IRS recognized the importance of promptly addressing these weaknesses and stated that it has taken steps to correct them prior to the current tax filing season. Ensuring that ongoing controls over electronic filing are effective requires top-management support and leadership, disciplined processes, and consistent oversight. IRS' efforts to achieve the goal that 80 percent of all tax and information returns be filed electronically by 2007 must be balanced with the need to adequately ensure the security, privacy, and reliability of taxpayer and other sensitive information. Failure to maintain adequate security over IRS' electronic filing systems could erode public confidence in electronically filing tax returns, jeopardize IRS' ability to meet the 80 percent goal, and deprive IRS of the many benefits that electronic filing offers."
Date:
February 16, 2001
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Telecommunications: Characteristics and Choices of Internet Users
A letter report issued by the General Accounting Office with an abstract that begins "Americans' use of the Internet has grown dramatically during the last few years. Nationally, more than half of all households have a computer and more than 80 percent of those households have access to the Internet. Yet, during the last few years, even as Internet usage has continued to expand, concerns have arisen about whether access to the Internet and other advanced telecommunications services is limited for Americans in lower socioeconomic classes or who live in rural areas. GAO found that Internet users are more likely to be white and well-educated and have higher-than-average household incomes. There is no noticeable difference between the genders when it comes to Internet usage. GAO also found that the availability of some services is limited by location. Some of this information points to the existence of the "digital divide," but the evidence is not clear. It is important, however, to ensure that the differences in Internet availability do not adversely affect existing societal divisions."
Date:
February 16, 2001
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
IRS Modernization: IRS Should Enhance Its Performance Management System
A letter report issued by the General Accounting Office with an abstract that begins "The Internal Revenue Service (IRS) has made progress in revamping its performance management system. The goals, objectives, and measures that IRS has developed, along with its new strategic planning and budgeting process, are intended to integrate results-oriented management into IRS' daily decision-making. However, as IRS officials acknowledge, extensively revamping a performance management system is a complex task that takes years to complete. GAO identified several opportunities to enhance IRS' performance management system, including clarifying goals and objectives, improving the linkages between measures, objectives, and goals, and developing fewer but more specific action items. Such enhancements could increase managerial accountability and create stronger incentives for frontline employees to achieve IRS' goals and objectives."
Date:
February 23, 2001
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Child Care: States Increased Spending on Low-Income Families
A letter report issued by the General Accounting Office with an abstract that begins "Nationwide, states reported that federal and state expenditures for child care under the Child Care and Development Fund (CCDF) block grant and the Temporary Assistance for Needy Families (TANF) block grant grew from $4.1 billion in fiscal year 1997 to $6.9 billion in fiscal year 1999 and totaled over $16 billion in constant fiscal year 1997 dollars for this three-year period. More than half of the children whose child care was subsidized with CCDF funds were cared for in centers, and CCDF subsidies for all types of care were primarily provided through vouchers. Eligible parents who were subsidized by CCDF were offered a choice of receiving a voucher to pay a provider of their choosing or using a provider who had a contract with the state. More than half of all the states gave TANF and former TANF families transitioning to work first or second priority for receiving child care subsidies while other eligible low-income families were assigned lower priorities. Officials reported that their states funded the child care needs of their TANF and former TANF families transitioning to work, and were serving all of these …
Date:
February 2, 2001
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Federal Power: The Evolution of Preference in Marketing Federal Power
A letter report issued by the General Accounting Office with an abstract that begins "Congress has enacted many statutes that designate types of customers or geographic areas for preference and priority in purchasing electricity from federal agencies. In general, the preference has been intended to (1) direct the benefits of public resources--relatively inexpensive hydropower--to portions of the public through nonprofit entities, (2) spread the benefits of federally generated hydropower widely and encourage the development of rural areas, (3) prevent private interests from exerting control over the full development of electric power on public lands, and (4) provide a yardstick against which the rates of investor-owned utilities can be measured. The applications of various preference provisions have been challenged several times in the courts, which have directed a power marketing administration (PMA) to provide power to preference customers. In other instances, they have supported the denial of power to such customers. The characteristics of the electricity industry have changed. During the last 20 years, competition has been replacing regulation in major sectors of the U.S. economy. Several proposals have come before Congress to restructure the electrical industry, including some that would encourage the states to allow retail customers a choice in …
Date:
February 8, 2001
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
USDA Electronic Filing: Progress Made, But Central Leadership and Comprehensive Implementation Plan Needed
A letter report issued by the General Accounting Office with an abstract that begins "The Department of Agriculture (USDA) has made progress in implementing the Freedom to E-File Act and has partially met the act's initial deadlines for providing agricultural producers with access to forms via the Internet and submitting required reports on initial e-file activities and plans to Congress. However, implementing full e-filing capabilities for all its farm service customers by the deadlines set by the act poses a far more complex and difficult challenge. Critical to the success of any such initiative is the necessary authority and responsibility to manage it across different departmental entities. Yet no single official has been so designated. Also, a comprehensive implementation plan--one that addresses both the Government Paperwork Elimination Act (GPEA), the Freedom to E-File Act requirements, and Office of Management and Budget's (OMB) implementation guidelines--is critical to help USDA achieve a more consistent approach in its entire e-government transformation."
Date:
February 28, 2001
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Nuclear Nonproliferation: Security of Russia's Nuclear Material Improving; Further Enhancements Needed
A letter report issued by the General Accounting Office with an abstract that begins "The Department of Energy (DOE) is improving security of 192 metric tons of weapons-usable nuclear material in Russia by installing modern security systems that detect, delay, and respond to attempts to steal nuclear material. These systems, while not as stringent as those installed in the United States, are designed to reduce the risk of nuclear material theft at Russian sites. While Russia and the United States have worked cooperatively to reduce the risk of theft in Russia, Russian officials' concerns about divulging national security information continue to impede DOE's efforts to install systems for several hundred metric tons of nuclear material at sensitive Russian sites. Continued progress in reducing the risk of nuclear material theft in Russia hinges on DOE's ability to gain access to Russia's sensitive sites and reach agreement with the Ministry of Atomic Energy to reduce the number of sites and buildings where nuclear material is located. DOE currently does not have a means to periodically monitor the systems to ensure that they are operating properly on a continued basis. Such as mechanism would provide DOE officials with increased confidence that the security …
Date:
February 28, 2001
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Force Structure: Army Lacks Units Needed for Extended Contingency Operations
A letter report issued by the General Accounting Office with an abstract that begins "The National Military Strategy calls for U.S. forces to fight and win two nearly simultaneous major theater wars. Accordingly, the Army calculates its force structure requirements on the basis of this scenario. The strategy also calls for the Army to support operations in a series of concurrent contingencies and assumes that forces thus engaged will be withdrawn and redeployed if war occurs. The Army's difficulty in supporting contingency operations without repeatedly calling on some types of units has raised questions about whether forces structured to meet the two-war scenario can also support multiple peacetime contingency operations. GAO reviewed the Army's force planning process, known as Total Army Analysis 2007, to determine whether the Army's planned force structure will meet its contingency requirements. GAO found that the Army's force structure generally provides the number and types of units required to simultaneously carry out seven illustrative contingency operations requiring Army participation. However, it does not contain the number and types of units needed to meet the needs of five simultaneous contingencies lasting for more than six months and requiring force rotations. If Army forces continue to be called …
Date:
February 15, 2001
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Environmental Protection: EPA Should Strengthen Its Efforts to Measure and Encourage Pollution Prevention
A chapter report issued by the General Accounting Office with an abstract that begins "Limited quantitative data exists on the extent to which American industry has sought to use pollution prevention methods to reduce pollutants discharged from its facilities. This shortcoming has inhibited the Environmental Protection Agency's (EPA) efforts to monitor and encourage companies' use of pollution prevention measures. Whether to undertake pollution prevention is typically a business decision that is influenced largely by a company's judgment as to whether an investment in pollution prevention will benefit it financially. One notable exception is the design of environmental regulations, some of which have had the unintended consequence of discouraging pollution prevention practices. In some cases, EPA may have no means to address them. The design of some regulations may be constrained by their governing statutes. In other cases, EPA may be better able to take the national goal of promoting pollution prevention into consideration in developing its regulatory proposals. The Pollution Prevention Act requires EPA to review its regulatory proposals to determine their effects on source reduction. However, the agency has not systematically tracked the implementation of this provision, and therefore does not know the extent to which source reduction has …
Date:
February 21, 2001
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Highway Infrastructure: FHWA's Model for Estimating Highway Needs Has Been Modified for State-Level Planning
A letter report issued by the General Accounting Office with an abstract that begins "The Federal Highway Administration (FHWA) developed the state-level version of the Highway Economic Requirements System (HERS-ST) model as an investment-analysis tool for highway planning at the state level. FHWA officials believe that some state departments of transportation will find the analysis that the HERS-ST model produces useful because it demonstrates the potential results of highway investment decisions from an economic point of view. FHWA is conducting a pilot project for its prototype HERS-ST model with states that volunteered to test the model. FHWA distributed to these states HERS-ST software, technical manuals, and sets of state highway data with which to run the model. FHWA then provided an overall orientation and technical training and addressed states' questions during a workshop. Officials from a sample of the states planning to participate reported that they are primarily interested in taking advantage of the model's use of benefit-cost analysis to assess alternative highway improvements. If the pilot project shows that states view the HERS-ST model as a useful tool, FHWA expects to upgrade the model for future users. In doing so, it would consider both enhancements that have already been …
Date:
February 14, 2001
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Federal Debt: Debt Management Actions and Future Challenges
A letter report issued by the General Accounting Office with an abstract that begins "This report discusses the Treasury Department's debt management strategies in a period of budget surplus. As the level of debt held by the public has decreased, the Treasury has had to rethink its strategies for best achieving its three goals--having enough cash on hand, minimizing cost over time, and promoting efficient markets. The Treasury has used existing and new debt managing tools in response to the challenges posed by declining debt. In calendar year 2000, the Treasury began two new programs designed to improve market liquidity: regularly reopening existing debt issues rather than creating new issues, and conducting buybacks of about $30 billion in longer-term bonds before they matured, thereby enabling the Treasury to issue more new securities. In addition, higher issuance levels of short-term bills were made possible by eliminating longer-term notes. Capital markets have been adjusting to the reduced supply of Treasury securities. For example, capital market participants have begun using financial instruments other than Treasury securities as pricing tools for transactions. If projected budget surpluses materialize, the current combination of debt auction schedules, issue sizes, and maturities will be unsustainable over the next …
Date:
February 28, 2001
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Welfare Reform: Data Available to Assess TANF's Progress
A letter report issued by the General Accounting Office with an abstract that begins "GAO commented on the federal government's ability to assess the goals of the Temporary Assistance for Needy Families (TANF) program using national, state, and local data. These data address the goals to differing degrees. National data, which includes data collected in national surveys and information that all states report to the Department of Health and Human Services (HHS), include extensive information on TANF's two goals of providing assistance to needy families and ending dependency on government benefits but have limited information on promoting family formation. The data pertain to such issues as changes in TANF workloads, recipients' participation in work activities, employment status and earnings, and family well-being. Although there are national data on the incidence of out-of-wedlock births and marriage among TANF recipients and other low-income families, these data include only very recently available information on states' strategies to prevent out-of-wedlock pregnancies or promote family formation. Studies of welfare reform at the state and local levels contain the same kind of information as national data, but they also include information about areas very recently covered by national data. Much of these data come from waiver …
Date:
February 28, 2001
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Land Management Systems: BLM's Actions to Improve Information Technology Management
A letter report issued by the General Accounting Office with an abstract that begins "GAO reviewed steps taken by the Bureau of Land Management (BLM) to strengthen its information technology (IT) investment management and acquisition capabilities. The Bureau took these actions to address recommendations made in an earlier report on the failure of the Automated Land and Mineral Record System (ALMRS) to meet BLM's business needs. GAO found that since 1999, BLM has been working to implement GAO recommendations to determine the usefulness of ALMRS and to assess and strengthen its IT investment management and acquisition capabilities. Although the bureau has not yet finished these efforts, it has begun to apply improved management strategies for selecting IT investments, develop processes and practices for controlling and evaluating investments, and build a more mature systems acquisition capability. However, before completing and institutionalizing new investment control processes, the Bureau has begun moving forward with an IT acquisition. As a result, BLM's efforts may be subject to the same project management and management oversight risks that adversely affected the ALMRS/Modernization."
Date:
February 27, 2001
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Airline Competition: Issues Raised by Consolidation Proposals
Testimony issued by the General Accounting Office with an abstract that begins "In May 2000, United Airlines proposed acquiring US Airways and divesting part of those assets to create a new airline to be called DC Air. More recently, American Airlines has proposed buying Trans World Airlines (TWA), along with certain assets from United. These proposals have raised questions about how such consolidation within the airline industry could affect competition in general and consumers in particular. Congress, the Department of Justice, and the Department of Transportation need to answer several questions in evaluating the proposed mergers. For example, questions remain about whether American's purchase of financially-strapped TWA represents the last anticompetitive means to preserve its assets. The proposals by American, TWA, United, US Airways, and DC Air constitute the most significant recent changes that have occurred in the airline industry, and the outcome of these decisions could have both positive and negative effects for consumers for years to come. This testimony summarizes a December report (GAO-01-212)."
Date:
February 1, 2001
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Health Privacy: Regulation Enhances Protection of Patient Records but Raises Practical Concerns
Testimony issued by the General Accounting Office with an abstract that begins "Advances in information technology, along with an increasing number of parties with access to identifiable health information, have created new challenges to maintaining the privacy of medical records. Patients and providers alike have expressed concern that broad access to medical records by insurers, employers, and others may result in inappropriate use of the information. Congress sought to protect the privacy of individuals' medical information as part of the Health Insurance Portability and Accountability Act of 1996 (HIPAA). HIPAA included a timetable for developing comprehensive privacy standards that would establish rights for patients with respect to their medical records and define the conditions for using and disclosing identifiable health information. The final privacy regulation offers all Americans the opportunity to know and, to some extent, control how physicians, hospitals, and health plans use their personal information. At the same time, these entities will face a complex set of privacy requirements that are not well understood at this time. Some of the uncertainty expressed by stakeholder groups reflects the recent issuance of the regulation. With time, everyone will have greater opportunity to examine its provisions and assess their implications for …
Date:
February 8, 2001
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Human Capital: Meeting the Governmentwide High-Risk Challenge
Testimony issued by the General Accounting Office with an abstract that begins "People are the federal government's most valuable asset in managing for results. The importance of human capital is underscored by the many links GAO has identified between agencies' human capital shortfalls and the programmatic challenges. A consensus has yet to emerge on broad-based federal human capital legislative reform. However, even in the absence of fundamental legislative reform, federal agencies need to take a more strategic and integrated approach to human capital management and to maximize their efforts in such areas as workforce planning, recruiting and retention, succession planning, training and professional development, and performance management and rewards, within the context of current law. Just as modern performance management principles have been brought to federal financial management, information technology management, and results-oriented goal-setting and performance measurement, so they must be brought to federal human capital management. Congress, the Office of Management and Budget, the Office of Personnel Management, the agencies, and other interested parties must work together to make this happen."
Date:
February 1, 2001
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the Veterans of Foreign Wars of the United States for Fiscal Years 1997-1999
Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the financial statement audit reports for the Veterans of Foreign Wars of the United States for fiscal years ended 1999, 1998, and 1997. GAO found no reportable instances of noncompliance with the requirements of the law, and the audit reports included the auditors' opinions that the corporation's financial statements were presented fairly in accordance with generally accepted accounting principles."
Date:
February 20, 2001
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library