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Defense Planning: Opportunities to Improve Strategic Reviews
Correspondence issued by the General Accounting Office with an abstract that begins "For several years, GAO has reviewed the Department of Defense's (DOD) efforts to strategically plan for the nation's defense needs and prepare related budgets. In particular, GAO evaluated DOD's methodology for conducting the 1993 Bottom-Up Review and the 1997 Quadrennial Defense Review (QDR), and its preparation of several Future Years Defense Programs (FYDP). As DOD began a new effort to review its strategic priorities, GAO shared some observations on the importance of (1) using realistic assumptions and integrated analyses to reach force structure and modernization decisions, (2) preparing FYDPs that clearly link strategy and resources, and (3) ensuring DOD's review efforts carefully scrutinize opportunities to reduce support infrastructure and improve business processes."
Date:
March 20, 2001
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Yellowstone National Park: Preliminary Observations on the Implementation of the Interagency Bison Management Plan
Testimony issued by the Government Accountability Office with an abstract that begins "Yellowstone National Park, in northwest Wyoming, is home to a herd of about 3,600 free-roaming bison. Some of these bison routinely attempt to migrate from the park in the winter. Livestock owners and public officials in states bordering the park have concerns about the bison leaving the park because many are infected with brucellosis--a contagious bacterial disease that some fear could be transmitted to cattle, thus potentially threatening the economic health of the states' livestock industry. Other interested groups believe that the bison should be allowed to roam freely both within and outside the park. In an effort to address these concerns, five federal and Montana state agencies agreed to an Interagency Bison Management Plan (IBMP) in December 2000 that includes three main steps to "maintain a wild, free-ranging population of bison and address the risk of brucellosis transmission to protect the economic interest and viability of the livestock industry in Montana." This testimony discusses GAO's preliminary observations on the progress that has been made in implementing the IBMP and the extent to which bison have access to lands and an easement acquired for $13 million in federal …
Date:
March 20, 2007
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Drug Control: Better Coordination with the Department of Homeland Security and an Updated Accountability Framework can Further Enhance DEA's Efforts to Meet Post-9/11 Responsibilities
A letter report issued by the Government Accountability Office with an abstract that begins "Given the global context of the war on drugs--coupled with growing recognition since September 11, 2001 (9/11), of the nexus between drug trafficking and terrorism--the mission of the Drug Enforcement Administration (DEA) and efforts to forge effective interagency partnerships and coordination are increasingly important. GAO was asked to examine, in the context of the post-9/11 environment, DEA's (1) priorities, (2) interagency partnerships and coordination mechanisms, and (3) strategic plan and performance measures. GAO reviewed DEA policy, planning, and budget documents and visited 7 of DEA's 21 domestic field offices and 3 of its 7 regional offices abroad-- sites selected to reflect diverse drug-trafficking threats, among other factors. GAO also contacted other relevant federal agencies-- including U.S. Immigration and Customs Enforcement (ICE) and U.S. Customs and Border Protection (CBP)--and various state and local partner agencies."
Date:
March 20, 2009
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Business Systems Modernization: IRS Needs to Complete Recent Efforts to Develop Policies and Procedures to Guide Requirements Development and Management
A letter report issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service's (IRS) effort to modernize its tax administrative and financial systems--Business Systems Modernization (BSM)--has suffered delays and cost overruns due to a number of factors, including inadequate development and management of requirements. Recognizing these deficiencies, IRS created a Requirements Management Office (RMO) to establish policies and procedures for managing requirements. GAO's objectives were to assess (1) whether the office has established adequate requirements development and management policies and procedures and (2) whether BSM has effectively used requirements development and management practices for key systems development efforts."
Date:
March 20, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Bureau of Prisons Contract Payments
Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the Bureau of Prisons to determine whether it had made overpayments to contractors. During fiscal year 2001, the Bureau of Prisons had 24 open construction contracts that totaled about $1.9 billion. In addition to general disbursement controls, GAO found internal controls specific to construction contracts in which both the project representative and the contracting officer must approve each monthly progress payment invoice. GAO sampled 27 payments on five construction contracts to determine if construction contract payment controls were properly designed, in place, and operating to prevent or detect overpayments. GAO found that the internal controls were in place and operating and construction contract payment amounts were correct, or, if errors occurred, they were detected and corrected promptly as a normal part of the payment system. A few minor clerical errors were subsequently detected and corrected by the Bureau of Prisons through its own routine control procedures before GAO made its review. GAO concludes that the risk of undetected construction contractor overpayments at the Bureau of Prisons appears to be small."
Date:
March 20, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Freedom of Information Act: DHS Has Taken Steps to Enhance Its Program, but Opportunities Exist to Improve Efficiency and Cost-Effectiveness
A letter report issued by the Government Accountability Office with an abstract that begins "The Freedom of Information Act (FOIA) requires federal agencies to generally provide the public with access to government information. In December 2005, the President issued Executive Order 13392, to improve agencies' FOIA processing. The order required each agency to review its operations and develop plans for improvement. Since its establishment, the Department of Homeland Security (DHS) has accounted for a major and increasing portion of pending FOIA requests governmentwide. While it has reported achieving a notable reduction since 2006, DHS still possesses the largest backlog of overdue requests in the government. GAO was asked to determine (1) what key steps DHS has taken to enhance its FOIA program, and (2) what opportunities exist to improve the efficiency and cost-effectiveness of FOIA operations across the department. To do this, GAO reviewed DHS's improvement plan; examined policies, procedures, and other documentation; and interviewed agency officials."
Date:
March 20, 2009
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
VA and DOD Health Care: Opportunities to Maximize Resource Sharing Remain
A letter report issued by the Government Accountability Office with an abstract that begins "The National Defense Authorization Act for Fiscal Year 2003 required that the Departments of Veterans Affairs (VA) and Defense (DOD) implement programs referred to as the Joint Incentive Fund (JIF) and the Demonstration Site Selection (DSS) to increase health care resource sharing between the departments. The act requires GAO to report on (1) VA's and DOD's progress in implementing the programs. GAO also agreed with the committees of jurisdiction to report on (2) the actions taken by VA and DOD to strengthen resource sharing and opportunities to improve upon those actions and (3) whether VA and DOD performance measures are useful for evaluating progress toward achieving health care resource-sharing goals."
Date:
March 20, 2006
Creator:
United States. Government Accountability Office.
Object Type:
Report
System:
The UNT Digital Library
Medicare: Thousands of Medicare Part B Providers Abuse the Federal Tax System
Testimony issued by the Government Accountability Office with an abstract that begins "Under the Medicare program, the Department of Health and Human Services (HHS) and its contractors paid a reported $330 billion in Medicare benefits in calendar year 2005. Because GAO previously identified government contractors with billions of dollars in unpaid federal taxes, Congress requested that we expand our work in this area to all Medicare providers. This testimony addresses Medicare physicians, health professionals, and suppliers for services related to senior health care, who received about 20 percent of all Medicare payments. Because of limitations in HHS data, GAO was asked to determine if Medicare Part B physicians, health professionals, and suppliers have unpaid federal taxes, and if so, to (1) determine the magnitude of such debts; (2) identify examples of Medicare physicians and suppliers that have engaged in abusive, or potentially criminal activities; and (3) assess HHS efforts to prevent delinquent taxpayers from enrolling in Medicare and levy payments to pay delinquent federal taxes. To perform this work, GAO reviewed data from HHS and the Internal Revenue Service (IRS). In addition, GAO reviewed policies, procedures, and regulations related to Medicare. GAO also performed additional investigative activities. We plan to …
Date:
March 20, 2007
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Unemployment Insurance: States' Use of the 2002 Reed Act Distribution
Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses how states are using the March 2002 Reed Act distribution, which was part of the Job Creation and Worker Assistance Act of 2002. This broad stimulus package included an additional 13 weeks of federally-funded extended unemployment insurance (UI) benefits for all states and a distribution to states of $8 billion of the unemployment tax revenue it holds in reserve, referred to as a Reed Act distribution. Under the act, these funds may be used to pay UI benefits, and/or to enhance UI benefits, such as increasing weekly benefit payments, extending the period of time benefits are paid, or otherwise expanding eligibility to groups that currently do not qualify for benefits. States may also appropriate these funds for the administrative costs of UI, including activities related to program integrity, and employment services (ES) programs, including one-stop service centers. This testimony focuses on: (1) the proportion of Reed Act dollars that states have spent; (2) the proportion of total Reed Act dollars that remains in state UI trust funds and the effect this has had on employer UI taxes; and (3) the proportion of Reed Act dollars …
Date:
March 20, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Mortgage Financing: Actuarial Soundness of the Federal Housing Administration's Mutual Mortgage Insurance Fund
Testimony issued by the General Accounting Office with an abstract that begins "Through the Mutual Mortgage Insurance Fund, the Federal Housing Administration operates a single-family insurance program that helps millions of Americans buy homes. Last year, the Fund's economic value appeared to have reached its highest level in the last 20 years--prompting proposals to spend some of the Fund's current resources or reduce net cash flows into the Fund. This testimony discusses (1) the financial health of the Fund under different economic scenarios and (2) the impact of proposals to reduce the size of the Fund. Under several scenarios it tested, GAO found that the Fund would be able to withstand moderately severe economic downturns. However, in three other scenarios GAO tested, the Fund would not be able to maintain its actuarial soundness. Because of the professional judgment and uncertainty involved in these analyses, GAO urges caution in using these estimates to conclude that the Fund would withstand any particular economic scenario under all circumstances. Congress and the Secretary of Housing and Urban Development have taken and could take several steps to influence the economic value of the Fund. However, those actions will affect the federal budget, and, if not …
Date:
March 20, 2001
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Fiscal Year 2006 U.S. Government Financial Statements: Sustained Improvement in Federal Financial Management Is Crucial to Addressing Our Nation's Accountability and Fiscal Stewardship Challenges
Testimony issued by the Government Accountability Office with an abstract that begins "GAO is required by law to annually audit the consolidated financial statements of the U.S. government. The Congress and the President need to have timely, reliable, and useful financial and performance information. Sound decisions on the current results and future direction of vital federal government programs and policies are made more difficult without such information. Until the problems discussed in GAO's audit report on the U.S. government's consolidated financial statements are adequately addressed, they will continue to (1) hamper the federal government's ability to reliably report a significant portion of its assets, liabilities, costs, and other related information; (2) affect the federal government's ability to reliably measure the full cost as well as the financial and nonfinancial performance of certain programs and activities; (3) impair the federal government's ability to adequately safeguard significant assets and properly record various transactions; and (4) hinder the federal government from having reliable financial information to operate in an economical, efficient, and effective manner."
Date:
March 20, 2007
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Regulatory Programs: Balancing Federal and State Responsibilities for Standard Setting and Implementation
A letter report issued by the General Accounting Office with an abstract that begins "Both federal and state governments exercise regulatory authority in many of the same policy areas. In enacting new legislation in these shared areas, Congress must provide federal protections, guarantees, or benefits while preserving an appropriate balance between federal and state regulatory authority and responsibility. State efforts can be directed toward federal or nationally shared regulatory objectives through various arrangements, each of which reflects a way to define and issue regulations or standards and assign responsibility for their implementation or enforcement. Regulatory and standard-setting mechanisms for achieving nationwide coverage include (1) fixed federal standards that preempt all state regulatory action, (2) minimum federal standards that preempt less stringent state laws but permit states to establish more stringent standards, (3) the inclusion of federal regulatory provisions in grants or other forms of assistance, (4) cooperative programs in which voluntary national standards are formulated by federal and state officials working together, and (5) widespread state adoption of voluntary standards formulated by quasi-official entities. The first two of these mechanisms involve preemption; the other three represent alternative approaches. Each represents a different combination of federal and state regulatory authority. The …
Date:
March 20, 2002
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Homeland Security: US-VISIT Program Faces Operational, Technological, and Management Challenges
Testimony issued by the Government Accountability Office with an abstract that begins "This testimony summarizes GAO's work on the Department of Homeland Security's (DHS) efforts to implement the U.S. Visitor and Immigrant Status Indicator Technology (US-VISIT) program at air, sea, and land ports of entry (POE). US-VISIT is designed to collect, maintain, and share data on selected foreign nationals entering and exiting the United States at air, sea, and land POEs. These data, including biometric identifiers like digital fingerprints, are to be used to screen persons against watch lists, verify identities, and record arrival and departure. This testimony addresses DHS's efforts to (1) implement US-VISIT entry capability, (2) implement US-VISIT exit capability, and (3) resolve longstanding management challenges that could impair DHS's ability to effectively implement the US-VISIT program. GAO analyzed DHS and US-VISIT documents, interviewed program officials, and visited 21 land POEs with varied traffic levels on both borders."
Date:
March 20, 2007
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
Critical Infrastructure: Challenges Remain in Protecting Key Sectors
Testimony issued by the Government Accountability Office with an abstract that begins "As Hurricane Katrina so forcefully demonstrated, the nation's critical infrastructures--both physical and cyber--have been vulnerable to a wide variety of threats. Because about 85 percent of the nation's critical infrastructure is owned by the private sector, it is vital that the public and private sectors work together to protect these assets. The Department of Homeland Security (DHS) is responsible for coordinating a national protection strategy including formation of government and private sector councils as a collaborating tool. The councils, among other things, are to identify their most critical assets, assess the risks they face, and identify protective measures, in sector-specific plans that comply with DHS's National Infrastructure Protection Plan (NIPP). This testimony is based primarily on GAO's October 2006 sector council report and a body of work on cyber critical infrastructure protection. Specifically, it addresses (1) the extent to which these councils have been established, (2) key facilitating factors and challenges affecting the formation of the council, (3) key facilitating factors and challenges encountered in developing sector plans, and (4) the status of DHS's efforts to fulfill key cybersecurity responsibilities. GAO has made previous recommendations, particularly in the …
Date:
March 20, 2007
Creator:
United States. Government Accountability Office.
Object Type:
Text
System:
The UNT Digital Library
DOD Financial Management: Integrated Approach, Accountability, Transparency, and Incentives Are Keys to Effective Reform
Testimony issued by the General Accounting Office with an abstract that begins "Financial management problems at the Department of Defense (DOD) are complex, long-standing, and deeply rooted throughout its business operations. DOD's financial management deficiencies represent the single largest obstacle to achieving an unqualified opinion on the U.S. government's consolidated financial statements. So far, none of the military services or major DOD components have passed the test of an independent financial audit because of pervasive weaknesses in financial management systems, operations, and controls. These problems go back decades, and earlier attempts at reform have been unsuccessful. DOD continues to rely on a far-flung, complex network of finance, logistics, personnel, acquisition, and other management information systems for financial data to support day-to-day management and decision-making. This network has evolved into an overly complex and error-prone operation with (1) little standardization across DOD components; (2) multiple systems performing the same tasks; (3) the same data stored in multiple systems; (4) manual data entry into multiple systems; and (5) a large number of data translations and interfaces, which combine to exacerbate problems with data integrity. Many of the elements that are crucial to financial management reform and business process transformation--particularly those that rely …
Date:
March 20, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Overseas Presence: Conditions of Overseas Diplomatic Facilities
Testimony issued by the General Accounting Office with an abstract that begins "The 1998 terrorist bombings of the U.S. embassies in Kenya and Tanzania, which killed more than 220 people and injured 4,000, highlighted the compelling need for safe and secure overseas facilities. In November 1999, an independent advisory group, the Overseas Presence Advisory Panel, said that thousands of Americans representing our nation abroad faced an unacceptable level of risk from terrorist attacks and other threats. The panel called for accelerating the process of addressing security risks to provide overseas staff with the safest working environment, consistent with the nation's resources and the demands of their missions. Moreover, the panel concluded that many U.S. overseas facilities were insecure, decrepit, deteriorating, overcrowded, and "shockingly shabby," and it recommended major capital improvements to redress these problems. GAO was asked to (1) assess the current conditions of overseas diplomatic facilities, including security, maintenance, office space, and information technology; and (2) provide some preliminary observations regarding State's efforts to improve facility conditions by replacing existing buildings with new, secure embassy compounds."
Date:
March 20, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Department of Energy: Status of Contract and Project Management Reforms
Testimony issued by the General Accounting Office with an abstract that begins "DOE spends more money on contracts than any other civilian federal agency because it relies primarily on contractors to operate its sites and carry out its diverse missions. These missions include maintaining the nuclear weapons stockpile, cleaning up radioactive and hazardous waste, and supporting basic energy and science research activities. For fiscal year 2001, DOE spent about 90 percent of its total annual budget, or about $18.2 billion, on contracts. Of that amount, DOE spent about $16.2 billion on contracts to manage or operate 28 major DOE sites. For over a decade, GAO, DOE's Office of Inspector General, and others have identified problems with DOE's contracting practices and the performance of its contractors. Projects were late or never finished; project costs escalated by millions and sometimes billions of dollars; and environmental conditions at the sites did not significantly improve. At the same time, contractors were earning a substantial portion of the profit (fee) available under the contract. Because of these problems, since 1990 we have designated DOE contract management as a high-risk area vulnerable to fraud, waste, abuse, and mismanagement. To address these and other problems, DOE began …
Date:
March 20, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
National Aeronautics and Space Administration: Leadership and Systems Needed to Effect Financial Management Improvements
Testimony issued by the General Accounting Office with an abstract that begins "In fiscal years 1996 to 2000, the National Aeronautics and Space Administration (NASA) was one of the few agencies that received an unqualified opinion on its financial statements and was in substantial compliance with the Federal Financial Management Improvement Act (FFMIA). This suggested that NASA could generate reliable information for annual external financial reporting and could provide accurate, reliable information for day-to-day decision-making. In contrast with the unqualified or "clean" audit opinions of its previous auditor, Arthur Andersen, NASA's new independent auditor, PricewaterhouseCoopers, disclaimed an opinion on the agency's fiscal year 2001 financial statements because of significant internal control weaknesses. PricewaterhouseCoopers also concluded that NASA's financial management systems do not substantially comply with the requirements of FFMIA. Modernizing NASA's financial management system is essential to providing accurate, useful information for external financial reporting as well as internal management decision-making. NASA is working on an integrated financial management system that it expects to have fully operational in fiscal year 2006 at an estimated cost of $475 million. This is NASA's third attempt to implement a new financial management system. The first two efforts were abandoned after 12 years and …
Date:
March 20, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Highway Financing: Factors Affecting Highway Funding Fluctuations and Revenue Trends
Testimony issued by the General Accounting Office with an abstract that begins "The Highway Trust Fund "guarantees" specific annual funding levels for most highway programs on the basis of projected receipts to the fund. It also makes annual adjustments to these funding levels on the basis of actual receipts and revised projections of trust fund revenue. These adjustments are called the Revenue Aligned Budget Authority (RABA). GAO concludes that the fiscal year 2003 RABA calculation appears reasonable. Although the RABA adjustment is clearly severe, it reflects the many ways in which an economic downturn affects the calculation. In late January 2002, the administration announced that the fiscal year 2003 RABA adjustment would be a negative $4.965 billion. Within a few days of the announcement, the administration reported that an error had been made and the correct amount was a negative $4.369 billion--a $600 million difference. Treasury is taking steps to improve its internal controls in order to prevent this type of error from reoccurring. The use of ethanol blended fuel instead of gasoline reduces Highway Trust Fund revenue because it is partially exempt from the standard excise tax on gasoline and 2.5 cents of the tax received on each gallon …
Date:
March 20, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Contract Management: Few Competing Proposals for Large DOD Information Technology Orders
A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Department of Defense's use of large orders under multiple-award contracts to acquire information technology products and services, focusing on: (1) whether contractors were provided a fair opportunity to be considered and the extent of competition realized; and (2) how ordering offices met requirements to clearly specify the tasks to be performed or property to be delivered under the orders."
Date:
March 20, 2000
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Military Personnel Strengths in the Army National Guard
Correspondence issued by the General Accounting Office with an abstract that begins "The Army National Guard's funding requests for fiscal years 2000 and 2001 were overstated by $42.9 million and $31.6 million, respectively, because of inaccurate military strength and participation rates used to develop projected and actual military force levels. To correct these overstatements, the Guard is placing more emphasis on an existing personnel database reporting system that identifies the personnel assigned to a unit but who have not been paid for inactive duty training for three months or more. The Guard also improved the method it uses to calculate inactive duty training participation rates, now basing the rate on the number of people who have actually been paid for training, rather than on expected program costs."
Date:
March 20, 2002
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Social Security's Treatment Under the Federal Budget: A Summary
The treatment of Social Security in the federal budget is often confusing. In legislation enacted in 1983, 1985, and 1990, Social Security was excluded from official budget calculations and largely exempted it from congressional procedures for controlling budget revenues and expenditures. However, because Social Security represents more than a fifth of federal revenues and expenditures, it often is included in summaries of the government's financial flows, or what is referred to as the "unified" budget.
Date:
March 20, 2002
Creator:
Koitz, David Stuart
Object Type:
Report
System:
The UNT Digital Library
Bullet Background Paper
Bullet Background Paper - KC - 135 "Packages" for BRAC Motions & FD - Tim MacGregor - Air Force Team
Date:
March 20, 2006
Creator:
United States. Defense Base Closure and Realignment Commission.
Object Type:
Text
System:
The UNT Digital Library
BRAC Analysis - Email Air Force
BRAC Analysis - Email Air Force - Justin Breitschopf - Keesler Air Force Base, MS (also DFAS & Medical Issues)
Date:
March 20, 2006
Creator:
United States. Defense Base Closure and Realignment Commission.
Object Type:
Letter
System:
The UNT Digital Library