Other written product issued by the Government Accountability Office with an abstract that begins "Efforts to better align and integrate budget and performance information raises many issues, including the question of budget structure--should appropriations accounts or congressional budget justifications or both be restructured to tighten the link between resources and performance? If so, how and to what extent? The administration elevated attention to this issue by including budget restructuring as part of the President's Management Agenda in 2001. To provide an overview of the various budget restructuring efforts underway in the federal government, GAO: (1) summarized steps taken by the Office of Management and Budget (OMB) and nine selected agencies to better align their budgets with performance and to better capture the cost of performance in the budget; (2) discussed the potential implications of these efforts for congressional oversight and executive branch managerial flexibility and accountability; (3) described the experiences and implementation challenges associated with these efforts; and (4) identified lessons learned that can provide insights useful in considering current and future budget restructuring efforts."

Correspondence issued by the Government Accountability Office with an abstract that begins "The Environmental Protection Agency (EPA) has faced persistent challenges for many years in managing its grants, which constitute over one-half of the agency's budget, or about $4 billion annually. Among other things, EPA has been criticized for not always promoting competition in awarding grants, including not completely and accurately announcing grant opportunities to the public and potential applicants. One avenue EPA uses to inform the public about grant opportunities is the Catalog of Federal Domestic Assistance (CFDA), the federal government's listing of available grants and other federal funding opportunities. EPA's Office of Grants and Debarment (OGD), among other things, develops grants policy and guidance and compiles grant information for the CFDA. OGD has taken several steps to address criticism regarding the lack of complete and accurate information in the CFDA. In this context the Chairman, Senate Committee on Environment and Public Works, asked us to determine whether EPA is providing complete and accurate information on grant opportunities to the public in the CFDA."

Testimony issued by the Government Accountability Office with an abstract that begins "This report stems from the recognition that the Congress faces a daunting challenge: the need to bring government and its programs in line with 21st century realities. This challenge has many related pieces: addressing the nation's large and growing long-term fiscal gap; deciding on the appropriate role and size of the federal government--and how to finance that government--and bringing the panoply of federal activities into line with today's world. The reexamination questions discussed in this report are drawn primarily from the work GAO has done for the Congress over the years. Many of these questions do not represent immediate crises, however many pose important longer-term threats to the country's fiscal and economic, and national security as well as the quality of life for our children and grandchildren."

Testimony issued by the Government Accountability Office with an abstract that begins "The digital television (DTV) transition offers the promise of enhanced television services. At the end of the transition, radiofrequency spectrum used for analog broadcast television will be used for other wireless services and for critical public safety services. To spur the digital transition, some industry participants and experts have suggested that the government may choose to provide a subsidy for settop boxes, which can receive digital broadcast television signals and convert them into analog signals so that they can be displayed on existing television sets. This testimony provides information on (1) the current distribution of American households by television viewing methods and whether there are demographic differences among these groups; (2) the equipment required for households to receive digital broadcast signals; and (3) the estimated cost to the federal government, under various scenarios, of providing a subsidy for set-top boxes that would enable households to view digital broadcast signals. We developed estimates of the cost of a subsidy for set-top boxes using data on household television characteristics, expected set-top box costs, and varied assumptions about how certain key regulatory issues will be decided."

Correspondence issued by the Government Accountability Office with an abstract that begins "This letter responds to a question from the Chairman, House Committee on Education and the Workforce, related to the recommendation we made in our October 31, 2003, report Student Loan Programs: As Federal Costs of Loan Consolidation Rise, Other Options Should Be Examined (GAO-04-101), which we completed at the Chairman's request. We reported that then recent trends in interest rates and consolidation loan volumes had affected the federal costs of consolidations in the Department of Education's two major student loan programs--the Federal Family Education Loan Program (FFELP) and the William D. Ford Federal Direct Loan Program (FDLP)--in different ways, but in the aggregate, estimated federal subsidy costs for consolidation loans had increased. In light of these increased costs, we recommended in our report that the Secretary of Education assess the advantages of consolidation loans for borrowers and identify options for reducing federal costs, taking into consideration how best to distribute program costs among borrowers, lenders, and the taxpayers. Among the options we suggested for the Secretary's consideration was changing the borrower interest rate on consolidation loans from a fixed to a variable rate. Given that some time has …

A statement of record issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) has six reserve components: the Army Reserve, the Army National Guard, the Air Force Reserve, the Air National Guard, the Naval Reserve, and the Marine Corps Reserve. DOD's use of Reserve and National Guard forces increased dramatically following the events of September 11, 2001, and on January 19, 2005, more than 192,000 National Guard and Reserve component members were mobilized. About 85 percent of these personnel were members of the Army National Guard or the Army Reserve. Furthermore, the availability of reserve component forces will continue to play an important role in the success of DOD's future missions, and DOD has projected that over the next 3 to 5 years, it will continuously have more than 100,000 reserve component members mobilized. Since September, 2001, GAO has issued a number of reports that have dealt with issues related to the increased use of Reserve and National Guard forces. For this hearing, GAO was asked to provide the results of its work on the extent to which DOD has the strategic framework and policies necessary to maximize reserve component force availability for …

Correspondence issued by the Government Accountability Office with an abstract that begins "According to the Institute of Medicine and others, the U.S. health care delivery system is an information-intensive industry that is complex, inefficient, and highly fragmented, with estimated spending of $1.7 trillion in 2003. The Institute of Medicine has called for transformational change in the health care industry through the use of health information technology (IT) to improve the efficiency and quality of medical care. As a regulator, purchaser, health care provider, and sponsor of research, the Department of Health and Human Services (HHS) has also been working over the years to promote the use of IT in public and private health care settings. We are currently working to provide Congress with an overview of HHS's efforts to develop a national health IT strategy, identify lessons learned from the Departments of Veterans Affairs and Defense regarding their use of electronic health records (EHR), and identify lessons learned from international efforts to modernize national health IT infrastructures. As part of this ongoing work, Congress asked us to review how a recent HHS estimate of cost savings from the adoption of IT was derived and what portion of these savings are …

Guidance issued by the Government Accountability Office with an abstract that begins "This publications supersedes AIMD-00-21.2.2, Core Financial System Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act, February 2000. The Federal Financial Management Improvement Act of 1996 (FFMIA) requires, among other things, that agencies implement and maintain financial management systems that substantially comply with federal financial management system requirements. These requirements are detailed in the Federal Financial Management System Requirements series issued by the Joint Financial Management Improvement Program (JFMIP) and in the guidance issued by the Office of Management and Budget (OMB): Circular No. A-127, Financial Management Systems, and the January 4, 2001, Revised Implementation Guidance for the Federal Financial Management Improvement Act (FFMIA) of 1996. JFMIP intended for the requirements to promote understanding of key financial management systems concepts and requirements, to provide a framework for establishing integrated financial management systems to support program and financial managers, and to describe specific requirements of financial management systems. We are issuing this checklist, which reflects JFMIP's revised Core Financial System Requirements (JFMIP-SR-02-01, November 2001), to assist (1) financial systems analysts, systems accountants, systems developers, program managers, and others who design, develop, implement, operate, or maintain financial …

Correspondence issued by the Government Accountability Office with an abstract that begins "Combined, the Department of Defense (DOD) and the Department of Veterans Affairs (VA) provide health care services to about 16.8 million beneficiaries at an estimated cost of $58 billion for fiscal year 2005--$30.4 billion for DOD and $27.7 billion for VA. In 1982, the Congress passed the Veterans' Administration and Department of Defense Health Resources Sharing and Emergency Operations Act (Sharing Act) to promote more cost-effective use of health care resources and more efficient delivery of care. Specifically, the Congress authorized DOD and VA to enter into sharing agreements with each other to buy, sell, and barter medical and support services. To further encourage ongoing collaboration, the Congress passed the Bob Stump National Defense Authorization Act (NDAA) for Fiscal Year 2003, which directed the Secretary of Defense and the Secretary of Veterans Affairs to establish a joint incentives program to identify and provide incentives to implement, fund, and evaluate creative health care coordination and sharing initiatives between DOD and VA. Under the program, DOD and VA are to solicit proposals from their program offices, DOD military treatment facilities, or VA medical facilities for project initiatives at least annually. …

Testimony issued by the Government Accountability Office with an abstract that begins "The Oil for Food program was established by the United Nations and Iraq in 1996 to address concerns about the humanitarian situation after international sanctions were imposed in 1990. The program allowed the Iraqi government to use the proceeds of its oil sales to pay for food, medicine, and infrastructure maintenance. Allegations of fraud and corruption have plagued the Oil for Food program. As we have testified and others have reported, the former regime gained illicit revenues through smuggling and through illegal surcharges and commissions on Oil for Food contracts. The United Nations' Independent Inquiry Committee was established in April 2004 to investigate allegations of corruption and misconduct within the Oil for Food program and its overall management of the humanitarian program. In January 2005, the Committee publicly released 58 internal audit reports conducted by the United Nations' Office of Internal Oversight Services (OIOS). GAO (1) provides information on OIOS' background, structure, and resources; (2) highlights the findings of the internal audit reports; and (3) discusses limitations on the audits' coverage."

Testimony issued by the Government Accountability Office with an abstract that begins "U.S. government efforts to ensure China's compliance with its World Trade Organization (WTO) commitments require a sustained and multifaceted approach. To provide Congress with an update on these issues, GAO (1) discussed the key findings, conclusions, and recommendations from our recently issued work on China-WTO issues and (2) updated the Commission on a number of ongoing GAO reviews on China trade and economic issues. The observations are based on a series of reports initiated at the bipartisan request of various congressional committees. That work has included an analysis of China's commitments, surveys and interviews with private sector representatives, and the results of two annual assessments of the U.S. government's compliance efforts. Additionally, our work on China- WTO issues included fieldwork in Washington, D.C., China, and at the WTO headquarters in Geneva, Switzerland."

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, providing millions of Americans with disability insurance and survivors' benefits. As the baby boom generation retires and given longer life spans and lower birth rates, Social Security's financing shortfall will grow. The current gap between promised and funded benefits is $3.7 trillion and is growing daily. The Chairman of the House Budget Committee 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 is preferable 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."

Testimony issued by the Government Accountability Office with an abstract that begins "In recent years, the Washington Metropolitan Area Transit Authority (WMATA) has faced serious financial and budgetary problems as well as continuing challenges related to the safety and reliability of its transit services. At the same time, ridership is at an alltime high, and WMATA continues to provide critical services and considerable benefits to the Washington region's economic well-being and to the federal government. This statement is based on preliminary results of our work on WMATA that GAO is performing at the request of the Chairman, House Committee on Government Reform, as well as on GAO's previous review of WMATA and other studies of WMATA's financial condition. It discusses (1) the extent to which WMATA relied on federal funding to build its Metrorail subway system and the federal government's rationale for providing that funding, (2) the extent to which WMATA has relied on other federal funding for capital improvements in recent years, and (3) the current funding challenges that WMATA faces and options that have been proposed to address those challenges."

Testimony issued by the Government Accountability Office with an abstract that begins "GAO's audits and evaluations identify federal programs and operations that, in some cases, are high risk due to their greater vulnerabilities to fraud, waste, abuse, and mismanagement. Increasingly, GAO also is identifying high-risk areas to focus on the need for broad-based transformations to address major economy, efficiency, or effectiveness challenges. Since 1990, GAO has periodically reported on government operations that it has designated as high risk. In this 2005 update for the 109th Congress, GAO presents the status of high-risk areas identified in 2003 and new high-risk areas warranting attention by the Congress and the administration. Lasting solutions to high-risk problems offer the potential to save billions of dollars, dramatically improve service to the American public, strengthen public confidence and trust in the performance and accountability of the federal government, and ensure the ability of government to deliver on its promises."

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses the nation's long-term fiscal outlook and the challenge it poses for the budget and oversight processes. First, GAO provides results of its most recent simulations of the long-term fiscal outlook, updating a model GAO initially developed in 1992. GAO also discusses some ideas for increasing transparency of the long-term costs of government commitments and the range of fiscal exposures. Finally, GAO discusses a forthcoming report that it believes will help the Congress in dealing with a range of performance and accountability issues. This report will provide policy makers with a comprehensive compendium of those areas throughout government that could be considered ripe for reexamination and review based on GAO's past work and institutional knowledge."

Testimony issued by the Government Accountability Office with an abstract that begins "Internal control is at the heart of accountability for our nation's resources and how effectively government uses them. This testimony outlines the importance of internal control, summarizes the Congress's long-standing interest in internal control and the related statutory framework, discusses GAO's experiences and lessons learned from agency assessments since the early 1980s, and provides GAO's views on the Office of Management and Budget's (OMB) recent revisions to its Circular A- 123. GAO highlights six issues important to successful implementation of the revised Circular, specifically, the need for supplemental guidance and implementation tools; vigilance over the broader range of controls covering program objectives; strong support from managers throughout the agency, and at all levels; risk-based assessments and an appropriate balance between the costs and benefits of controls; management testing of controls in operation to assess if they are designed adequately and operating effectively; and management accountability for control breakdowns. Finally, GAO discusses its views on the importance of auditor opinions on internal control over financial reporting."

Testimony issued by the Government Accountability Office with an abstract that begins "In light of the recent mobilizations associated with the Global War on Terrorism, GAO was asked to determine if the Army's overall environment and controls provided reasonable assurance that soldiers who were injured or became ill in the line of duty were receiving the pay and other benefits to which they were entitled in an accurate and timely manner. This testimony outlines pay deficiencies in the key areas of (1) overall environment and management controls, (2) processes, and (3) systems. It also focuses on whether recent actions the Army has taken to address these problems will offer effective and lasting solutions."

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 and also provides 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 growing as time passes. The Chairman and Ranking Member of the Senate Special Committee on Aging asked GAO to discuss the future of the Social Security program. This testimony will address the nature of Social Security's long-term financing problem and why it is preferable for Congress to take action sooner rather than later, as well as the broader context in which reform proposals should be considered."

Testimony issued by the Government Accountability Office with an abstract that begins "The Bureau of Indian Affairs' (BIA) regulatory process for recognizing tribes was established in 1978. The process requires groups that are petitioning for recognition to submit evidence that they meet certain criteria--basically that the petitioner has continuously existed as an Indian tribe since historic times. Critics of the process claim that it produces inconsistent decisions and takes too long. Congressional policymakers have struggled with the tribal recognition issue for over 27 years. H.R. 4933 and H.R. 5134, introduced in the 108th Congress, and H.R. 512, which was introduced last week, have focused on the timeliness of the recognition process. This testimony is based in part on GAO's report, Indian Issues: Improvements Needed in Tribal Recognition Process (GAO-02-49, November 2, 2001). Specifically, this testimony addresses (1) the timeliness of the recognition process as GAO reported in November 2001 and (2) the actions the Department of the Interior's Office of Federal Acknowledgment has taken since 2001 to improve the timeliness of the recognition process."

Testimony issued by the Government Accountability Office with an abstract that begins "Critical transportation systems crisscross the nation and extend beyond our borders to move millions of passengers and tons of freight each day, making them both attractive targets to terrorists and difficult to secure. Securing these systems is further complicated by the need to balance security with the expeditious flow of people and goods through these systems. The Transportation Security Administration (TSA) faces the daunting challenge of determining how to allocate its finite resources to manage risks while addressing threats and enhancing security across all transportation modes. To assist the Congress and TSA in focusing resources on the areas of greatest need, we were asked to describe Department of Homeland Security (DHS) and TSA efforts in managing risks and allocating resources across aviation and surface transportation modes, and in integrating screening, credentialing, and research and development (R&D) efforts to achieve efficiencies."

Testimony issued by the Government Accountability Office with an abstract that begins "Concerns were raised about the system Medicare uses to determine annual changes to physician fees--the sustainable growth rate (SGR) system--when it reduced physician fees by almost 5 percent in 2002. Subsequent administrative and legislative actions modified or overrode the SGR system to avert fee declines in 2003, 2004, and 2005. However, projected fee reductions for 2006 to 2012 have raised new concerns about the SGR system. Policymakers question the appropriateness of the SGR system for updating physician fees and its effect on physicians' continued participation in the Medicare program if fees are permitted to decline. At the same time, there are concerns about the impact of increased spending on the long-term fiscal sustainability of Medicare. GAO was asked to discuss the SGR system. Specifically, this statement addresses the following: (1) how the SGR system is designed to moderate the growth in spending for physician services, (2) why physician fees are projected to decline under the SGR system, and (3) options for revising or replacing the SGR system and their implications for physician fee updates and Medicare spending. This statement is based on GAO's most recent report on the …

Testimony issued by the Government Accountability Office with an abstract that begins "At the center of any agency transformation, such as the one envisioned for the Department of Homeland Security (DHS), are the people who will make it happen. Thus, strategic human capital management at DHS can help it marshal, manage, and maintain the people and skills needed to meet its critical mission. Congress provided DHS with significant flexibility to design a modern human capital management system. DHS and the Office of Personnel Management (OPM) have now jointly released the final regulations on DHS's new human capital system. Last year, with the release of the proposed regulations, GAO observed that many of the basic principles underlying the regulations were consistent with proven approaches to strategic human capital management and deserved serious consideration. However, some parts of the human capital system raised questions for DHS, OPM, and Congress to consider in the areas of pay and performance management, adverse actions and appeals, and labor management relations. GAO also identified multiple implementation challenges for DHS once the final regulations for the new system were issued. This testimony provides preliminary observations on selected provisions of the final regulations."

Other written product issued by the Government Accountability Office with an abstract that begins "Research on public opinion shows that while the public is aware of the Federal Government's long-term fiscal challenge, it does not have a good handle on the size and implications of this challenge. In addition, the public consistently ranks our long-term fiscal challenge as low priority relative to other issues, such as the current state of the economy. This gap in public understanding of the nature and magnitude of the long-term fiscal challenge--and how to bridge it--was the subject of GAO's December 2, 2004, forum on the long-term fiscal challenge. The forum sought to move beyond "the usual suspects" to expand the circle of concern. The forum sought to create a space within which a rich and meaningful dialogue could take place on how to better communicate the long-term fiscal challenge to the public. To achieve this kind of dialogue, participants were a select group of individuals drawn not only from budget and policy experts but also from other key groups both in Washington and from "beyond the Beltway." These included opinion leaders from a variety of sectors. All brought a commitment to thinking ahead and …

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO agreed to assist Congress in evaluating the extent to which the Schedules of Receipts, Disbursements, and Fund Balance for five Interparliamentary Groups appropriately reflect the actual cash receipts and disbursements and related fund balances for the years ended December 31, 2002, and 2001. These five groups were the Mexico-United States Interparliamentary Group, Canada-United States Interparliamentary Group, Transatlantic Legislators' Dialogue, United States Group of the NATO Parliamentary Assembly, and British-American Parliamentary Group. Congress asked us to (1) compare recorded receipts to appropriation requests, bank statements, and other supporting documentation; (2) compare recorded disbursements to vouchers, canceled checks, and other supporting documentation; and (3) recalculate and compare fund balance with amounts recorded in the general journal and Schedule of Receipts, Disbursements, and Fund Balance for 2002 and 2001. We were not engaged to perform, and did not perform, an examination, the objective of which would have been to express an opinion on the amounts reported on the schedules. Accordingly, we do not express such an opinion. Had we performed additional procedures, other matters might have come to our attention that we would have reported them."