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Posthearing Questions Related to Proposed DOD Human Capital Reform
Correspondence issued by the General Accounting Office with an abstract that begins "On June 4, 2003, GAO testified before the Senate Committee on Governmental Affairs at a hearing entitled "Transforming the Department of Defense Personnel System: Finding the Right Approach." This letter responds to a request that we provide answers to posthearing questions from Senator George V. Voinovich and Senator Thomas R. Carper concerning the proposed Department of Defense (DOD) Human Capital Reform."
Date:
July 3, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
CDC's April 2002 Report On Smoking: Estimates of Selected Health Consequences of Cigarette Smoking Were Reasonable
Correspondence issued by the General Accounting Office with an abstract that begins "Despite a recent decline in the population that smokes, smoking is considered the leading cause of preventable death in this country. According to the Centers for Disease Control and Prevention (CDC), over 2 million deaths in the 5-year period from 1995 through 1999 were attributable to cigarette smoking. CDC, part of the Department of Health and Human Services (HHS), is a primary source of information on the health consequences of smoking tobacco. CDC reported its most recent estimates of selected health consequences of cigarette smoking in an April 2002 issue of its publication Morbidity and Mortality Weekly Report. CDC reported that, on average, over 440,000 deaths, 5.6 million years of potential life lost, $82 billion in mortality-related productivity losses, and $76 billion in medical expenditures were attributable to cigarette smoking each year from 1995 through 1999. CDC and others tasked with making such estimates face challenges. They build estimates on a set of assumptions and make choices about the data sources and methods used, each of which may have limitations that must be weighed against its advantages. Policymakers at both the state and federal levels have relied on …
Date:
July 17, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Human Capital: A Guide for Assessing Strategic Training and Development Efforts in the Federal Government (Exposure Draft) (Superseded by GAO-04-546G)
Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-04-546G, Human Capital: A Guide for Assessing Strategic Training and Development Efforts in the Federal Government, March 2004. This guide introduces a framework, consisting of a set of principles and key questions that federal agencies can use to ensure that their training and development investments are targeted strategically and are not wasted on efforts that are irrelevant, duplicative, or ineffective. Effective training and development programs are an integral part of a learning environment that can enhance the federal government's ability to attract and retain employees with the skills and competencies needed to achieve results for the benefit of the American people. Training and developing new and current staff to fill new roles and work in different waqys will be a crucial part of a federal government's endeavors to meet its transformation challenges. Ways that employees learn and achieve results will also continue to transform how agencies do business and engage employees in further innovation and improvements."
Date:
July 1, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Securities Investor Protection: Update on Matters Related to the Securities Investor Protection Corporation
A letter report issued by the General Accounting Office with an abstract that begins "As result of ongoing concerns about the adequacy of disclosures provided to investors about the Securities Investor Protection Corporation (SIPC) and investors' responsibilities to protect their investments, GAO issued a report in 2001 entitled Securities Investor Protection: Steps Needed to Better Disclose SIPC Policies to Investors (GAO-01-653). GAO was asked to determine the status of recommendations made to the Securities and Exchange Commission (SEC) and SIPC in that report. GAO was also asked to review a number of issues involving excess SIPC insurance, private insurance securities firms purchase to cover accounts that are in excess of SIPC's statutory limits."
Date:
July 11, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
SEC and CFTC Fines Follow-Up: Collection Programs Are Improving, but Further Steps Are Warranted
A letter report issued by the General Accounting Office with an abstract that begins "Collecting fines ordered for violations of securities and futures laws helps ensure that violators are held accountable for their offenses and may also deter future violations. The requesters asked GAO to evaluate the actions the Securities and Exchange Commission (SEC) and Commodity Futures Trading Commission (CFTC) have taken to address earlier recommendations for improving their collection programs. The committees also asked GAO to update the fines collection rates from previous reports."
Date:
July 15, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Spent Nuclear Fuel: Options Exist to Further Enhance Security
A letter report issued by the General Accounting Office with an abstract that begins "Spent nuclear fuel, the used fuel periodically removed from nuclear power reactors, is one of the most hazardous materials made by man. Nuclear power companies currently store 50,000 tons of spent fuel at 72 sites in 33 states. That amount will increase through 2010, when the Department of Energy (DOE) expects to open a permanent repository for this fuel at Yucca Mountain, Nevada. Concerns have been raised since September 11, 2001, that terrorists might target spent fuel. GAO was asked to (1) review federally sponsored studies that assessed the potential health effects of a terrorist attack or a severe accident on spent fuel, either in transit or in storage, and (2) identify options for DOE to further enhance the security of spent fuel during shipping to Yucca Mountain."
Date:
July 15, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Navy Working Capital Fund: Backlog of Funded Work at the Space and Naval Warfare Systems Command Was Consistently Understated
A letter report issued by the General Accounting Office with an abstract that begins "The Space and Naval Warfare Systems Command (SPAWAR) has hundreds of millions of dollars of funded work that its working capital fund activities did not complete before the end of the fiscal year. Reducing the amount of workload carryover at fiscal year-end is a key factor in the effective management of Department of Defense (DOD) resources and in minimizing the "banking" of funds for work to be performed in subsequent years. GAO was asked to analyze SPAWAR's carryover balances. GAO assessed the accuracy of the budgeted amounts, the accuracy of the reported actual carryover balance, and the reliability of underlying financial data on which reported actual carryover is based."
Date:
July 1, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Equal Employment Opportunity: SSA Region X's Changes to Its EEO Process Illustrate Need for Agencywide Procedures
A letter report issued by the General Accounting Office with an abstract that begins "Employees at the Social Security Administration's (SSA) Region X--which covers Alaska, Idaho, Oregon, and Washington--expressed concern about the Region's equal employment opportunity (EEO) process for employment discrimination complaints. GAO was asked to (1) provide information for fiscal years 1997 through 2001 on the composition of the Region X workforce and for personnel actions such as promotions, awards, and adverse actions by EEO group; (2) describe the EEO complaint process in Region X and any changes to it; (3) assess whether the Region's process is consistent with federal regulations and related guidance; and (4) assess the familiarity with the EEO process of the Region's employees and their attitude toward it."
Date:
July 16, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Securities and Exchange Commission: Preliminary Observations on SEC's Spending and Strategic Planning
Testimony issued by the General Accounting Office with an abstract that begins "In February 2003, the Securities and Exchange Commission (SEC) received the largest budget increase in the history of the agency. The increased funding was designed to better position SEC to address serious issues identified in the Sarbanes-Oxley Act and to better enable SEC to address numerous operational and human capital management challenges discussed in the GAO report entitled SEC Operations: Increased Workload Creates Challenges (GAO-02-302). To help ensure that SEC spends its budgetary resources in an efficient and effective manner, GAO was asked to review the SEC's efforts to address the issues raised in the 2002 report and to report on how SEC intends to utilize its new budgetary resources. GAO's final report on these matters is expected to be completed this Fall. This testimony provides requested information on the status of SEC's current spending plan and preliminary observations on SEC's strategic and human capital planning efforts."
Date:
July 23, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Compact of Free Association: An Assessment of the Amended Compacts and Related Agreements
Testimony issued by the General Accounting Office with an abstract that begins "In 1986, the United States entered into a Compact of Free Association with the Pacific Island nations of the Federated States of Micronesia, or FSM, and the Republic of the Marshall Islands, or RMI. The Compact provided about $2.1 billion in U.S. funds, supplied by the Department of the Interior, over 17 years (1987-2003) to the FSM and the RMI. These funds were intended to advance economic development. In a past report, GAO found that this assistance did little to advance economic development in either country, and accountability over funding was limited. The Compact also established U.S. defense rights and obligations in the region and allowed for migration from both countries to the United States. The three parties recently renegotiated expiring economic assistance provisions of the Compact in order to provide an additional 20 years of assistance (2004-2023). In addition, the negotiations addressed defense and immigration issues. The House International Relations and Resources Committees requested that GAO report on Compact negotiations. This testimony discusses negotiated changes to the levels and structure of future assistance, including the potential cost to the U.S. government. Further, it reviews accountability, defense, and …
Date:
July 10, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Human Capital: Further Guidance, Assistance, and Coordination Can Improve Federal Telework Efforts
A letter report issued by the General Accounting Office with an abstract that begins "Telework--work done at a location other than a traditional office--has gained widespread attention over the past decade as a human capital flexibility offering various potential benefits to employers, employees, and society. Using such flexibilities as management tools can help the federal government address its human capital challenges. GAO did this study in response to a congressional request to assess the federal government's progress in implementing telework programs and to determine what else can be done to give federal employees the ability to telework under appropriate circumstances."
Date:
July 18, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Joint Strike Fighter Acquisition: Cooperative Program Needs Greater Oversight to Ensure Goals Are Met
A letter report issued by the General Accounting Office with an abstract that begins "The Joint Strike Fighter (JSF) is a cooperative program between the Department of Defense (DOD) and U.S. allies for developing and producing next generation fighter aircraft to replace aging inventories. As currently planned, the JSF program is DOD's most expensive aircraft program to date, costing an estimated $200 billion to procure about 2,600 aircraft and related support equipment. Many in DOD consider JSF to be a model for future cooperative programs. To determine the implications of the JSF international program structure, GAO identified JSF program relationships and expected benefits and assessed how DOD is managing cost sharing, technology transfer, and partner expectations for industrial return."
Date:
July 21, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Wildland Fires: Forest Service's Removal of Timber Burned by Wildland Fires
Correspondence issued by the General Accounting Office with an abstract that begins "Wildland fires burned over 8 million acres during the 2000 wildfire season, making it one of the worst in the past 50 years. As a result, a National Fire Plan was implemented beginning in 2001 to better prevent, prepare for, respond to, and repair damage caused by wildland fires. In fiscal years 2001 through 2003, Congress provided $4.9 billion to the U.S. Department of Agriculture's (USDA) Forest Service to implement the National Fire Plan on land that it manages. Of this amount, Congress earmarked $212 million to fund the rehabilitation of land burned by wildland fires. In general, rehabilitation covers long-term efforts to improve lands unlikely to recover naturally from wildland fire damage. In some cases, rehabilitation may include removing timber from burnt land to, among other things, reduce hazardous fuels. Questions have been raised, however, about whether it is appropriate to use rehabilitation funds for removing such timber, which can be sold. Trees that are removed from National Forest System land can be either green and healthy or dead or dying as a result of disease or wildland fire. Depending on their value, the trees may be …
Date:
July 10, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Business Systems Modernization: Summary of GAO's Assessment of the Department of Defense's Initial Business Enterprise Architecture
Correspondence issued by the General Accounting Office with an abstract that begins "The Department of Defense (DOD) faces financial and related management problems that are pervasive, complex, long-standing, and deeply rooted in virtually all business operations throughout the department. These problems have impeded the department's ability to provide complete, reliable, and timely business information to the Congress, DOD managers, and other decision makers. Of the 25 areas on our governmentwide "high-risk" list, 6 are DOD program areas, and the department shares responsibility for 3 other high-risk areas that are governmentwide in scope. DOD's problems in each of these areas hinder the efficiency of operations, and leave the department vulnerable to fraud, waste, and abuse. For fiscal year 2003, DOD's information technology (IT) budget request was over $26 billion. More specifically, to support its business operations, DOD reports that it currently relies on about 2,300 systems, including accounting, acquisition, logistics, and personnel systems that will cost about $18 billion--nearly $5.2 billion for business systems and $12.8 billion primarily for business systems infrastructure--in fiscal year 2003 to operate, maintain, and modernize. As we have previously reported, this environment was not designed to be, but rather has evolved into, an overly complex and …
Date:
July 7, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Bonneville Power Administration: Long-Term Fiscal Challenges
Correspondence issued by the General Accounting Office with an abstract that begins "The Bonneville Power Administration (BPA) provides about 45 percent of all electric power consumed in the Pacific Northwest--Idaho, Montana, Oregon, and Washington. The power that BPA markets and distributes is generated in large part at hydroelectric projects including dams in the Federal Columbia River Power System. BPA also owns and operates about 75 percent of the region's services. Under the Pacific Northwest Electric Power Planning and Conservation Act of 1980, BPA is responsible for ensuring an adequate, efficient, economical, and reliable power supply for the Pacific Northwest. To do so, BPA balances the needs of its customers against the highly variable water resources available for generating electricity. In maintaining this balance, BPA sometimes buys and sells or otherwise exchanges power with utilities with entities within and outside the Pacific Northwest. In addition to providing power, BPA is required under the 1980 act, various other laws, treaties and court cases, to "protect, mitigate, and enhance" fish and wildlife resources. Recently, BPA has witnessed a substantial deterioration in its financial condition. For example, BPA's cash reserves of $811 million at the end of fiscal year 2000 had fallen $188 million …
Date:
July 1, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Management Report: Improvements Needed in Controls over IRS's Excise Tax Certification Process
Correspondence issued by the General Accounting Office with an abstract that begins "The Internal Revenue Service (IRS), along with other components of the Department of the Treasury, collects and distributes excise tax receipts to government trust funds. As the nation's tax collector, IRS plays a critical role in this process. Consequently, trust funds and their administrators depend on IRS to have sound procedures and controls over this process to ensure that excise taxes are appropriately distributed. This report is a follow-up to two reports we recently issued discussing procedures we performed to assist the Department of Transportation's Office of Inspector General (Transportation IG) in ascertaining whether the net excise tax collections and excise tax certifications reported by IRS for the fiscal year ended September 30, 2002, were supported by underlying records. The agreed-upon procedures, along with our audit of IRS's fiscal year 2002 financial statements, provided a sufficient basis to assist the Transportation IG in forming an opinion on the departmentwide financial statements and the financial statements of the trust funds administered by the department, including the Highway Trust Fund and the Airport and Airway Trust Fund."
Date:
July 23, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Results-Oriented Cultures: Implementation Steps to Assist Mergers and Organizational Transformations
A letter report issued by the General Accounting Office with an abstract that begins "The Comptroller General convened a forum in September 2002 to identify useful practices and lessons learned from major private and public sector mergers, acquisitions, and organizational transformations. This was done to help federal agencies implement successful transformations of their cultures, as well as the new Department of Homeland Security merge its various originating components into a unified department. There was general agreement on a number of key practices found at the center of successful mergers, acquisitions, and transformations. In this report, we identify the specific implementation steps for the key practices raised at the forum with illustrative private and public sector examples. To identify these implementation steps and examples, we relied primarily on interviews with selected forum participants and other experts about their experiences implementing mergers, acquisitions, and transformations and also conducted a literature review."
Date:
July 2, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Defense Management: Opportunities to Reduce Corrosion Costs and Increase Readiness
A letter report issued by the General Accounting Office with an abstract that begins "The Department of Defense (DOD) maintains equipment and infrastructure worth billions of dollars in many environments where corrosion is causing military assets to deteriorate, shortening their useful life. The resulting increase in required repairs and replacements drives up costs and takes critical systems out of action, reducing mission readiness. GAO was asked to review military activities related to corrosion control. Specifically, this report examines the extent of the impact of corrosion on DOD and the military services and the extent of the effectiveness of DOD's and the services' approach to preventing and mitigating corrosion."
Date:
July 7, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
FY 2004 Annual Report on the Cooperative Threat Reduction Program
Correspondence issued by the General Accounting Office with an abstract that begins "Under section 1308 of the National Defense Authorization Act for Fiscal Year 2001 (P.L. 106-398), the Department of Defense is to submit an annual report to Congress on its Cooperative Threat Reduction (CTR) program no later than the first Monday in February of each year. The report should include a five-year plan that discusses the amount and purpose of funding needed over the term of the plan and a description of efforts conducted by the United States to ensure that CTR assistance is fully accounted for and used for its intended purposes. The Act requires the Comptroller General to assess this five-year plan and the description of efforts to account for CTR assistance within 90 days of the report's submission to Congress. The Department submitted its CTR annual report for fiscal year 2004 to Congress on April 18, 2003. We analyzed the 2004 report to determine whether (1) the five-year plan addressed the legislative requirements and presents accurate information, (2) the accountability section addressed legislative requirements and presents accurate information, and (3) the presentation and usefulness of the CTR annual report could be improved."
Date:
July 18, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
National Science Foundation: Status of the Business Analysis Plan Contract
Correspondence issued by the General Accounting Office with an abstract that begins "In June 2002, the National Science Foundation (NSF) awarded a 3-year, $14.8 million contract for a business analysis plan to support three key management areas at the foundation: its business processes, human capital, and information technology. The contract is to be completed by September 30, 2005, and is to result in seven deliverables, including a project plan to guide the contractor's work. The Chairman, Senate Committee on Appropriations, Subcommittee on VA, HUD, and Independent Agencies, asked us to obtain information on (1) the status of contract funds budgeted to the key management areas and contract deliverables, and overall plans for the contract; (2) the extent to which the contract will address management issues previously reported by audit and oversight bodies; and (3) NSF's management of the contract and plans for integrating any recommendations made by the contractor."
Date:
July 10, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Thrift Savings Plan: Delayed Allocation of Failed System Development Costs to Participant Accounts
Correspondence issued by the General Accounting Office with an abstract that begins "The Thrift Savings Plan (TSP) is a retirement savings and investment plan for federal employees, governed by the Federal Retirement Thrift Investment Board (Board). The TSP is a defined contribution retirement plan available to eligible federal employees. The TSP had about 2.6 million participants and held about $100.6 billion in Net Assets Available for Benefits as of December 31, 2001, and about 3 million participants and $102.3 billion in Net Assets Available for Benefits as of December 31, 2002. In 1997, the Board awarded a contract to American Management Systems, Inc. (AMS) to develop and implement a new record-keeping system for the TSP. In 2001, after several implementation delays, the Board terminated the contract, and the Board's former Executive Director filed a lawsuit against the contractor on behalf of the TSP. On June 20, 2003, 2 days after we provided a draft of this report to the Board for its review, a settlement between the parties was reached. Then, on June 23, 2003, the net unrecovered cost from the system development failure was allocated to participant account balances as recommended in our draft report. While the loss has …
Date:
July 22, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Consumer Credit: Limited Information Exists on Extent of Credit Report Errors and Their Implications for Consumers
A statement of record issued by the General Accounting Office with an abstract that begins "Accurate credit reports are critical to the credit process--for consumers attempting to obtain credit and to lending institutions making decisions about extending credit. In today's sophisticated and highly calibrated credit markets, credit report errors can have significant monetary implications to consumers and credit granters. In recognition of the importance of this issue, the Senate Committee on Banking, Housing, and Urban Affairs asked GAO to (1) provide information on the frequency, type, and cause of credit report errors, and (2) describe the impact of the 1996 amendments to the Fair Credit Reporting Act (FCRA) on credit report accuracy and potential implications of reporting errors for consumers."
Date:
July 31, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Financial Management: Audit of the Centennial of Flight Commission for Fiscal Year 2002
Correspondence issued by the General Accounting Office with an abstract that begins "The Centennial of Flight Commission (Commission) was created on November 13, 1998, by the Centennial of Flight Commemoration Act (Public Law 105-389, as amended by Public Law 106-68). The purpose of the Commission is to commemorate the 100th anniversary of the Wright Brothers' flight at Kitty Hawk, North Carolina, on December 17, 1903. The Commission is to provide recommendations and advice to the President, the Congress, and federal agencies on the most effective ways to encourage and promote national and international participation and sponsorships in commemoration of the centennial of powered flight. We are required by the act to audit the financial transactions of the Commission. This report presents the results of our audit of the Commission's fiscal year 2002 financial transactions, with cumulative information since the Commission's inception. We previously reported the results of our audits on Commission financial transactions for fiscal years 1999 and 2000, and 2001."
Date:
July 31, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Group Purchasing Organizations: Use of Contracting Processes and Strategies to Award Contracts for Medical-Surgical Products
A statement of record issued by the General Accounting Office with an abstract that begins "Hospitals have increasingly relied on purchasing intermediaries--GPOs--to keep the cost of medical-surgical products in check. By pooling purchases for their hospital customers, GPOs'in awarding contracts to medical-surgical product manufacturers--may negotiate lower prices for these products. Some manufacturers contend that GPOs are slow to select products to place on contract and establish high administrative fees that make it difficult for some firms to obtain a GPO contract. The manufacturers also express concern that certain contracting strategies to obtain better prices have the potential to limit competition when practiced by GPOs with a large share of the market. GAO was asked to examine certain GPO business practices. It focused on seven large GPOs serving hospitals nationwide regarding (1) their processes to select manufacturers' products for their hospital customers and the level of administrative fees they receive from manufacturers, (2) their use of contracting strategies to obtain favorable prices from manufacturers, and (3) recent initiatives taken to respond to concerns about GPO business practices."
Date:
July 16, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library