Search

The District of Columbia's Child and Family Services Agency (CFSA) is responsible for ensuring the safety and well being of about 3,000 children in its care and ensuring that services are provided to them and their families. In fiscal year 2003, CFSA's total budget was about $200 million. Concerns have been raised about CFSA's supply of caseworkers, the foster care and adoptive homes, and the quality and timeliness of mental health services for foster care children. To help address these issues, the Congress appropriated $14 million in fiscal year 2004 to CFSA, the Department of Mental Health (DMH), and the Metropolitan Washington Council of Governments (COG) specifically for foster care improvement. GAO examined CFSA's (1) strategies for recruiting, retaining, and managing its caseworkers; (2) efforts to license an adequate supply of safe foster and adoptive homes; and (3) efforts to collaborate with DMH and the Family Court to provide timely mental health services to foster care children. GAO also reviewed plans for and use of the federal foster care improvement funds. CFSA actively recruited caseworkers and implemented retention strategies; however, caseworkers cited several management practices they said lowered their morale and adversely affected their ability to perform their duties. CFSA employed several recruitment approaches recommended by a number of child welfare organizations and exceeded most of its staffing goals for fiscal year 2003. Caseworkers cited high salaries and the training for new caseworkers as factors that encouraged them to remain at CFSA. However, GAO found a general consensus among the caseworkers with which GAO met that some management practices--poor communication, a lack of resources, poor supervision, and no rewards and recognition program--adversely affected their performance and morale. Agency officials said they had made some changes and were planning to take other actions to address these issues. CFSA has developed goals and strategies for recruiting new foster and adoptive homes and improved licensing requirements. CFSA has made progress licensing new families, although more families have stopped serving than expected. Further, CFSA does not have processes for identifying the reasons foster parents stop serving or for determining the effectiveness of its recruitment strategies. CFSA has standardized and raised licensing requirements for all foster and adoptive homes, but as of May 2004, 308 foster homes were unlicensed, with about 22 percent of CFSA's foster children residing in them. CFSA has begun collaborating with DMH and the Family Court to centralize and track mental health services for foster care children, but challenges remain to ensuring timely delivery. CFSA and DMH designed a standard process for referring foster care children to DMH for assessment and treatment and for tracking service delivery. DMH has also started expanding its service capacity for foster care children. For example, it has begun recruiting additional evaluators to perform assessments. While CFSA began using a database to track service delivery in August 2004, it has not analyzed the service delivery data collected on paper prior to August 2004 to determine whether foster care children were receiving timely services. Additionally, CFSA and DMH still face certain challenges, such as integrating caseworkers and Family Court judges into the new referral process. CFSA, DMH, and COG have spending plans that are consistent with the statutory language providing the federal funds, but only a small portion of the foster care improvement funds had been obligated or spent as of June 2004, in part because funding was not received until March 2004. Further, it is unclear how the District and COG plan to support some of these programs in the long-term because future funding is uncertain. [ABSTRACT FROM AUTHOR]

The events of September 11, 2001, and the subsequent discovery of commercial nuclear power plants on a list of possible terrorist targets have focused considerable attention on the plants' capabilities to defend against a terrorist attack. The Nuclear Regulatory Commission (NRC), an independent agency established by the Energy Reorganization Act of 1974 to regulate the civilian use of nuclear materials, is responsible for regulating and overseeing security at commercial nuclear power plants. GAO was asked to review (1) NRC's efforts since September 11, 2001, to improve security at nuclear power plants, including actions NRC has taken to implement some of GAO's September 2003 recommendations to improve security oversight and (2) the extent to which NRC is in a position to assure itself and the public that the plants are protected against terrorist attacks. This testimony reflects the preliminary results of GAO's review. GAO will issue a more comprehensive report in early 2005. NRC responded quickly and decisively to the September 11, 2001, terrorist attacks with multiple steps to enhance security at commercial nuclear power plants. NRC immediately advised the plants to go to the highest level of security according to the system in place at the time and issued advisories and orders to the plants to make certain enhancements, such as installing more physical barriers and augmenting security forces, that could be completed quickly to shore up security. According to NRC officials, their inspections found that the plants complied with these advisories and orders. Later, in April 2003, NRC issued a new design basis threat (DBT), which establishes the maximum terrorist threat that a facility must defend against, and required the plants to develop and implement new security plans to address the new threat by October 2004. It is also improving its force-on-force exercises, as GAO recommended in its September 2003 report. These exercises are an important agency tool to ensure that the plants' security plans are adequate to protect against the DBT. While its efforts to date have enhanced security, NRC is not yet in a position to provide an independent determination that each plant has taken reasonable and appropriate steps to protect against the new DBT. According to NRC officials, the facilities' new security plans are on schedule to be implemented by October 2004. However, NRC's review of the plans, which are not available to the general public for security reasons, has primarily been a paper review and is not detailed enough for NRC to determine if the plans would protect the facility against the threat presented in the DBT. For example, the plans GAO reviewed are largely based on a template and often do not include important site-specific information, such as where responding guards are stationed, how the responders would deploy to their defensive positions, and how long deployment would take. In addition, NRC officials are generally not visiting the facilities to obtain site-specific information and assess the plans in terms of each facility's layout. NRC is largely relying on force-on-force exercises it conducts to test the plans, but these exercises will not be conducted at all facilities for 3 years. NRC's oversight of plants' security could also be improved. However, NRC does not plan to make some improvements in its inspection program that GAO previously recommended and still believes are needed. For example, NRC is not following up to verify that all violations of security requirements have been corrected or taking steps to make "lessons learned" from inspections available to other NRC regional offices and nuclear power plants. Moreover, if NRC needs to revise its DBT further as the terrorist threat is better defined, it will need longer to make and test all the necessary enhancements. The Department of Energy, for example, is currently reviewing the DBT for its nuclear facilities. [ABSTRACT FROM AUTHOR]

The Department of Defense (DOD) is in the midst of transforming military capabilities. The transformation relies in part on the Global Information Grid (GIG), which is focused on building a new Internet-like network capability that DOD envisions will enable weapons and other systems and people to share information quickly, allowing warfighters to identify threats more effectively and to respond with greater precision and lethality. DOD plans to spend at least $21 billion through 2010 to build a core GIG capability. GAO was asked (1) to describe the GIG, including the concept, key acquisitions, and implementation and (2) to identify significant challenges facing DOD in implementing the GIG. The GIG is a huge and complex undertaking that is intended to integrate virtually all of DOD's information systems, services, and applications into one seamless, reliable, and secure network. DOD's overall concept is to enable data access for a variety of systems and users in the network no matter which military service owns a weapon system or where a user might be located around the world. DOD is looking to the GIG to form the basis of a network-centric or "netcentric" way of fighting wars and to create a decisive advantage over adversaries. DOD has taken the following two-pronged approach to building the GIG: (1) invest in key acquisitions to build a core networking capability, including new communication satellites, next-generation interoperable radios, a new ground-based communication network with significantly expanded bandwidth, and services and applications to manage and protect the network and help users locate, post, and share information; and (2) integrate other existing and planned weapon systems, information technology systems, and logistics, personnel, and other business-related systems into the GIG. To integrate other systems, DOD officials who created the concept for the GIG have developed an initial blueprint or architecture for the GIG and policies to formalize the GIG, and they are attempting to influence key acquisition and budgeting decisions to align investments and systems with the GIG. The most critical challenge ahead for DOD is making the GIG a reality. While DOD has taken steps to define its vision and objectives for the GIG on paper and in policy and is beginning to make a heavy investment in the GIG as well as systems that will be heavily dependent on the GIG, it is not fully known how DOD will meet these objectives. For example, it is not known which investments should take priority over others and how these decisions will be enforced. Moreover, it is not known how DOD will assess the overall progress of the GIG and determine whether the network as a whole is providing a worthwhile return on investment, particularly in terms of enhancing and even transforming military operations. According to DOD officials, the enhancements DOD is making to its planning and budgeting processes are meant to begin addressing these questions. Until DOD implements an investment and oversight strategy for the GIG as a whole, it is at risk of making investments that do not fit DOD's vision for the future. [ABSTRACT FROM AUTHOR]

Health care is an information-intensive industry that remains highly fragmented and inefficient. Hence, the uses of information technology (IT)--in delivering clinical care, performing administrative functions, and supporting the public health infrastructure--have the potential to yield both cost savings and improvements in the care itself. In 2003, GAO reported on benefits to health care that could result from using IT--both cost savings and measurable improvements in the delivery and quality of care. GAO also reported on federal agencies' existing and planned information systems intended to support our nation's preparedness for and ability to respond to public health emergencies and the status of health care standards setting initiatives. Congress has asked GAO to summarize our work on reported benefits of the use of IT for health care delivery and on IT initiatives supporting public health preparedness and response. The use of IT can yield benefits in clinical care and associated administrative functions as well as in public health. Health care organizations reported that electronic medical records (EMR) improved the delivery of care because, among other reasons, more complete medical documentation was available to support the provider's diagnosis. In addition, EMRs could greatly facilitate the reporting of public health information associated with the early detection of and response to disease outbreaks. One hospital replaced outpatients' paper medical charts with EMRs, realizing about $8.6 million in annual savings. This hospital also established electronic access to laboratory results and reports, replacing its manual process for handling medical records and saving another $2.8 million a year. In addition, the lessons learned that were reported to us by health care organizations that have successfully implemented solutions could be used by other organizations to accelerate the adoption of health IT. These lessons recognize the importance of reengineering business processes, gaining users' acceptance of IT, providing adequate training, and making systems secure. Regarding public health, federal agencies identified 72 existing and planned information systems--34 surveillance systems, 18 supporting technologies, 10 communications systems, and 10 detection systems. For example, the Centers for Disease Control and Prevention is currently implementing its Public Health Information Network comprised of a number of disease surveillance and communications systems, including the Health Alert Network. This network is an early warning and response system that is intended to facilitate communication among federal, state, and local agencies during public health emergencies. GAO also reported that identification and implementation of health care data, communications, and security standards--which are necessary to support compatibility and interoperability of agencies' various IT systems--remained incomplete across the health care sector. To address the challenges of coordinating the many IT initiatives and implementing a consistent set of standards, GAO recommended last year that the Secretary of Health and Human Services develop a strategy for public health preparedness and response, to include setting priorities for IT initiatives and establishing mechanisms to monitor the implementation of standards throughout the health care industry. Since that time, progress has been made in identifying standards. The Office of Management and Budget's e-government initiative, the Consolidated Health Informatics initiative, has identified a number of standards to be applied to new federal development efforts and modifications of existing systems. This initiative is intended to promote the interoperability of information systems. However, implementing these standards across the federal government is still a work in progress. Until these standards are implemented, information-sharing challenges will remain. In April of this year, Executive Order 13335 established a National Health IT Coordinator and called for a strategic plan to guide the nationwide implementation of interoperable health IT. As this plan moves forward, it will be essential to have continued leadership, clear direction, measurable goals, and mechanisms to monitor progress. [ABSTRACT FROM AUTHOR]

The transformation of the Government Printing Office (GPO) is under way. This report captures the results of our efforts over the past year to assess and help strengthen GPO's transformation and strategic planning efforts. It is the final part of GAO's response to both a mandate requiring GAO to examine the current state of printing and dissemination of public government information and a congressional request that we conduct a general management review of GPO focusing on that GPO's transformation and management. Federal government printing and dissemination are changing due to the underlying changes to the technological environment. The Public Printer and his leadership team understand the effects of this technological change on GPO and have begun an ambitious effort to transform GPO and reexamine its mission. Federal agencies are publishing more documents directly to the Web and are doing more of their printing and dissemination of information without using GPO services. At the same time, the public is obtaining government information from government Web sites such as GPO Access rather than purchasing paper copies. As a result, GPO has seen declines in its printing volumes, printing revenues, and document sales. To assist in the transformation process under way at GPO, GAO convened a panel of printing and information dissemination experts, who developed a series of options for GPO to consider in its strategic planning. The panel suggested that GPO (1) develop a business plan to focus its mission on information dissemination as its primary goal, rather than printing; (2) demonstrate to its customers the value it can provide; (3) improve and extend partnerships with agencies to help establish itself as an information disseminator; and (4) ensure that its internal operations are adequate for efficient and effective management of core business functions and for service to its customers. GPO can also use other key practices that GAO identified to help agencies successfully transform, such as involving employees to obtain their ideas and gain their ownership for the transformation. GPO fully applied one of these practices, related to ensuring that top management drives the transformation, and has partially implemented each of the remaining eight practices. To fully implement the remaining practices, GPO needs to take actions including establishing its mission and strategic goals and developing a documented plan for its transformation. GPO has taken some initial steps to adopt the best practices of other public and private sector organizations, most notably with respect to human capital management. GPO is actively implementing the recommendations GAO made in October 2003. For example, GPO reorganized the human capital office into customer-focused teams devoted to meeting the human capital needs of GPO's operating units. Continued leadership attention is needed to build on the initial progress made in information technology and financial management. For example, GPO should implement an information technology investment management process to help management choose, monitor, and evaluate projects, and GPO should train its line managers to effectively use financial data. [ABSTRACT FROM AUTHOR]

Department of Defense (DOD) contractors perform numerous services that require access to classified information. With access comes the possibility of compromise, particularly as foreign entities increasingly seek U.S. military technologies. To ensure the protection of classified information, the National Industrial Security Program (NISP) establishes requirements that contractors must meet. In administering the NISP for DOD and 24 other government agencies, DOD's Defense Security Service (DSS) monitors whether 11,000- plus contractor facilities' security programs meet NISP requirements. In response to a Senate report accompanying the National Defense Authorization Act for Fiscal Year 2004, GAO assessed DSS's oversight and examined DSS's actions after possible compromises of classified information. DSS cannot provide adequate assurances to government agencies that its oversight of contractor facilities reduces the risk of information compromise. DSS is unable to provide this assurance because its performance goals and measures do not relate directly to the protection of classified information. While DSS maintains files on contractor facilities' security programs and their security violations, it does not analyze this information. Further, the manner in which this information is maintained--geographically dispersed paper-based files--does not lend itself to analysis. By not analyzing information on security violations and how well classified information is being protected across all facilities, DSS cannot identify systemic vulnerabilities and make corrective changes to reduce the risk of information compromise. When a contractor facility reports a violation and the possible compromise of classified information, DSS does not always follow established procedures. After receiving a report of a possible information compromise, DSS is required to determine whether compromise occurred and to notify the affected government agency so it can assess any damage and take actions to mitigate the effects of the suspected compromise, compromise, or loss. However, DSS failed to make determinations in many of the 93 violations GAO reviewed and made inappropriate determinations in others. In 39 of the 93 violations, DSS made no determinations regarding compromise. For 30 of the remaining 54 violations, DSS's determinations were not consistent with established criteria. As a result, government agencies are not being kept informed of possible compromises of their information. In addition, weeks or months can pass before government agencies are notified by DSS of possible information compromises because of difficulties in identifying the affected agencies. In 11 out of 16 instances GAO reviewed, it took DSS more than 30 days to notify the affected agency that its information had been lost or compromised. DSS relies on contractor facilities to identify the affected government agencies, but some facilities cannot readily provide DSS with this information because they are subcontractors that have to obtain the identity of the government agency from the prime contractors. In one case, 5 months passed before a subcontractor facility could provide DSS with the identity of the government agency whose information was suspected of being compromised. Such delays limit the government agencies' opportunity to assess and mitigate any damage from loss or compromise. [ABSTRACT FROM AUTHOR]

Free trade agreements (FTA) involve trade liberalization between the United States and selected countries or regions and are also expected to provide economic and other benefits. GAO was asked to review how potential FTA partners are selected, in view of the increased number of FTAs and their growing importance to U.S. policy. Specifically, GAO (1) provided information about the factors influencing the selection of FTA partners, (2) analyzed the interagency process for selecting FTA partners, and (3) assessed how the executive branch makes decisions about the availability and allocation of resources to FTAs. The Trade Representative used 13 factors in selecting four potential FTA partners in 2002 (Australia; the Central American Free Trade Area, a subregional group of five Central American countries; the Southern Africa Customs Union of five countries; and Morocco). Subsequently, selected executive branch agencies decided to use six broad factors--country readiness, economic/commercial benefit, benefits to the broader trade liberalization strategy, compatibility with U.S. interests, congressional/private-sector support, and U.S. government resource constraints. These decisions are not mechanical, and the factors cited most often regarding the selected FTA partners primarily reflect U.S. trade strategy, foreign policy, and foreign economic development goals. The interagency process for selecting FTA partners now involves four interagency groups that use decision papers to assess potential FTA partners and make recommendations that eventually go to the president. This new process is more systematic and inclusive than the process previously used. The Office of the U.S. Trade Representative (USTR) reports that it routinely considers the Congress's views in making selections. Decisions about FTA partners are made with little systematic data or planning regarding trade-offs with other trade priorities, even though FTAs are resource intensive. USTR staff and travel funds are heavily committed to FTAs, and USTR relies on specialists at other agencies as well. As more FTAs are contemplated, existing mechanisms may prove inadequate to the task of aggressively pursuing a bilateral FTA agenda while remaining engaged in regional and multilateral forums. [ABSTRACT FROM AUTHOR]

GAO reviewed the audit reports covering the financial statements of the Civil Air Patrol, for fiscal year 2001. GAO did not review the auditors' working papers and is not rendering an audit opinion. The audit reports included the auditors' opinion that, with one exception, the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles. The exception related to the units below wing level not being audited and not being included in these financial statements. [ABSTRACT FROM AUTHOR]

GAO reviewed the audit reports covering the financial statements of the Aviation Hall of Fame, for fiscal years 2002 and 2001. GAO did not review the auditors' working papers and is not rendering an audit opinion. The audit reports included the auditors' opinion that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles. [ABSTRACT FROM AUTHOR]

Providing benefits to disabled individuals is one of the Social Security Administration's (SSA) most important service delivery obligations--touching the lives of about 10 million individuals. In recent years, however, providing this benefit in a timely and efficient manner has become an increasing challenge for the agency. This past January, in fact, GAO designated SSA's disability programs as highrisk. Following a prior unsuccessful attempt, the agency is now in the midst of a major initiative to automate its disability claims functions, taking advantage of technology to improve this service. Seeking immediate program improvements, SSA is using an accelerated approach--called AeDib--to develop an electronic disability claims processing system. At the request of the Subcommittee on Social Security, House Committee on Ways and Means, GAO is currently assessing the strategy that underlies SSA's latest initiative to develop the electronic disability system. For this testimony, GAO was asked to discuss its key observations to date regarding the AeDib initiative, including strategy, risks, and stakeholder involvement. GAO plans to discuss more fully the results of this continuing review in a subsequent reportSSA's goal to establish a more efficient, paperless disability claims processing system is important, and one that could benefit millions. To achieve this goal, SSA's immediate focus is on developing an electronic folder to store claimant information and large volumes of medical images, files, and other documents that are currently maintained in paper folders, and then make this information accessible to all entities involved in disability determinations. SSA's accelerated strategy calls for development of this capability by January 2004 rather than in 2005, as originally planned. Since accelerating this effort, SSA has performed important tasks toward establishing this initial electronic capability. Nonetheless, it has substantial work to accomplish in order to develop the technologically complex electronic folder and begin implementation by late next January. While responsive to the agency's need for an operational system as soon as possible, SSA's accelerated strategy involves risks. For example, pilot tests that are to provide important information about the electronic folder's performance are not expected until late December--just 1 month before its planned implementation. In addition, a strategy for end-to-end testing to demonstrate that the individual components will work together reliably has not been completed. Further increasing the system's vulnerability is that SSA has not yet comprehensively assessed project risks. Unless addressed, these factors could ultimately derail the initiative. While SSA has taken steps to involve key stakeholders in the systems development process, officials in state Disability Determination Services offices that we contacted expressed concerns that they had only limited involvement in the development effort. They stated that their concerns were not adequately heard and considered in the decision-making process. Unless SSA addresses these issues, it cannot be assured of stakeholder agreement with and full use of the system. [ABSTRACT FROM AUTHOR]

GAO reviewed the audit report covering the financial statements of the Civil Air Patrol for fiscal year 2000. GAO did not review the auditors' working papers and is not rendering an audit opinion. The audit report included the auditors' opinion that with one exception, the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles. The exception related to six wings as a region as well as unites below using level not being audited and not being included in these financial statements. [ABSTRACT FROM AUTHOR]

There is widespread agreement that the basic approach to federal pay is broken and that it needs to be more market- and performance-based. Doing so will be essential if the federal government is to maximize its performance and assure accountability for the benefit of the American people. While there will be debate and disagreement about the merits of individual reform proposals, all should be able to agree that a performance management system with adequate safeguards, including reasonable transparency and appropriate accountability mechanisms in place, must serve as the fundamental underpinning of any fair, effective, and appropriate pay reform. At the request of the Subcommittee on Civil Service and Agency Organization, House Committee on Government Reform, GAO discussed the key practices for effective performance management that federal agencies should consider as they develop and implement performance management systems as part of any pay reform. The need for results-oriented pay reform is one of the most pressing human capital issues facing the federal government today. To implement results-oriented pay reform, commonly referred to as "pay for performance," agencies must have modern, effective, credible, and validated performance management systems that are capable of supporting pay and other personnel decisions. Pay for performance works only with adequate safeguards, including reasonable transparency and appropriate accountability mechanisms in place, to ensure its fair, effective, and responsible implementation. Modern performance management systems are the centerpiece of those safeguards and accountability. Most federal agencies are a long way from meeting this test. All too often, agencies' performance management systems are based on episodic and paper intensive exercises that are not linked to the strategic plan of the organization and have only a modest impact on the pay, use, development, and promotion potential of federal workers. Leading organizations, on the other had, use their performance management systems to accelerate change, achieve desired organizational results, and facilitate two-way communication throughout the year so that discussions about individual and organizational performance are integrated and ongoing. Effective performance management systems are not merely used for once- or twice-yearly individual expectation setting and ratings processes, but are tools to help the organization manage on a day-to-day basis. GAO identified key practices leading public sector organizations both here in the United States and abroad have used in their performance management systems to link organizational goals to individual performance and create a "line of sight" between an individual's activities and organizational results. These practices can help agencies develop and implement performance management systems with the attributes necessary to effectively support pay for performance. [ABSTRACT FROM AUTHOR]

This testimony summarizes previous GAO work that identified gaps in information needed to reconcile Individual Indian Moneys (IIM) trust accounts, and the rationale that led GAO to suggest that the Department of the Interior seek alternatives to reconciliation, such as a negotiated agreement. Congress established an Indian trust fund account reconciliation requirement in the Supplemental Appropriations Act of 1987 in response to tribal concerns that (1) Interior had not consistently provided them with statements on their account balances, (2) their trust fund accounts had never been reconciled, and (3) Interior planned to contract with a third party for management of trust fund accounts. There are many obstacles that will complicate Interior's ability to document the amount and source of funds deposited to, managed in, and disbursed from their IIM accounts. Interior's July 2002 report enumerates among those obstacles known discrepancies in the balances, at the trust fund level, reported by Treasury and Interior, as well as the potential for (1) errors in the electronic accounting system data, (2) missing paper transaction records, and (3) missing land ownership information and revenue instruments. [ABSTRACT FROM AUTHOR]

Tax-exempt organizations seeking to influence political elections--called Section 527 organizations--are estimated to spend millions of dollars annually in federal elections. These organizations use unregulated "soft money" for issue advocacy, such as sponsoring an advertisement that supports or opposes a candidate's position on an issue. Although all states require these groups to publicly release data on their finances and activities, no central source for such data exists. In July 2000, Congress passed legislation requiring Section 527 organizations to provide data on their purposes, officers, contributors, and expenses to the Internal Revenue Service (IRS) for public disclosure. IRS has established a website for this purpose, but GAO found that the website is difficult to use, and most of the disclosed data are not electronically searchable and downloadable--which can inhibit timely analysis of the relationship between political organizations and the influence of soft money on federal campaigns. IRS has done little to oversee Section 527 organizations' compliance with the law's filing and reporting requirements. As a result, IRS can provide four assurances that the data it disclosed on its website are timely, complete, and correct. IRS officials said that oversight has been limited because of (1) competing demands for resources, (2) the focus on educating Section 527 organizations and on publicly disclosing the data, and (3) having the lack of electronic data on Section 527 organizations. IRS has not developed a strategic plan to ensure that the law's requirements are met. [ABSTRACT FROM AUTHOR]

In light of the fourth anniversary of the Internal Revenue Service (IRS) Restructuring and Reform Act of 1998, which established Congress' expectation that IRS modernize to better meet taxpayer needs, GAO gave an overview of IRS's current performance and resources and then assessed the progress that IRS has made modernizing and the risks to continued progress. Overall, IRS has seen increased workload, decreased staffing, and significant changes in the allocation of resources between taxpayer assistance programs and its compliance and collection programs. Between 1995 and 2001, IRS's workload, measured by returns filed, increased by 10 percent while aggregate staffing declined by 14 percent. Over the same time, there was a significant internal reallocation of resources with a disproportionate decline in compliance and collection program staffing to accommodate more emphasis on taxpayer service, such as telephone assistance, and to information systems operation and investment. Electronic filing of returns increased but not enough to reduce paper returns sufficiently to free significant processing resources for use elsewhere. The reallocation of resources shows signs of beginning to produce more accurate service for taxpayers, but the compliance and collection programs have seen large and pervasive declines in performance indicators such as audit rates, collection cases closed, enforcement actions such as liens and levies, and raw productivity. [ABSTRACT FROM AUTHOR]

The Department of Agriculture provided $15 billion in food stamp benefits to 17 million recipients in 2000. Until the mid-1990s, most recipients received paper coupons that they could use to buy food; today, 80 percent of all benefits are provided electronically. Recipients use cards, much like debit cards, to pay for their groceries at the checkout counter, and the costs are deducted from the recipients' monthly allocation. GAO found that 42 of the 53 jurisdictions it studied will likely meet the October 1, 2002, deadline for implementing a statewide electronic benefit transfer (EBT) system. Thirty-nine states and the District of Columbia had already implemented a statewide EBT system by October 2001, and six other states had signed EBT contracts and were on track to meet the October 2002 deadline for statewide implementation. GAO did not identify any technical barriers to statewide implementation of EBT systems that are interoperable and portable. [ABSTRACT FROM AUTHOR]

The Government Paperwork Elimination Act requires federal agencies to give the public the option by October 2003 of submitting, maintaining, and disclosing required information in electronic rather than paper format. The Office of Management and Budget (OMB) is responsible for overseeing executive branch efforts to comply with the act. Although the October 2000 implementation plans contained much useful information, GAO also found omissions and inconsistencies. Electronic options for many activities are not planned until 2003 at the earliest, and electronic options for other activities are not scheduled at all. As a result, many agencies are at risk of failing the meet the act's deadlines. The October 2000 implementation plans did not provide enough information on agencies' strategic actions, such as prioritizing conversions on the basis of achievability and net benefit, that would minimize the risk of noncompliance. Given these shortcomings, OMB's oversight efforts will be challenging. Without better information, agency progress in achieving the act's goals cannot be accurately assessed. [ABSTRACT FROM AUTHOR]

To protect human health and safeguard the environment,the Environmental Protection Agency (EPA) regulates pollution generated by sewage treatment plants, power generation plants, chemical manufacturers, and pulp and paper mills. Monitoring is a key component of these efforts. Many of the technologies that are now being used to monitor environmental conditions have been in existence for decades. In recent years, however, several technologies have become available that may offer improved measurement and performance capabilities. This report (1) identifies technologies whose wider use can improve the monitoring of pollutants entering the nation's air and water, (2) determines the extent to which these improved technologies are being used and steps that EPA can take to promote their wider use, and (3) identifies factors that influence the development of new technologies and steps that EPA can take to encourage greater development of new technologies. GAO found that several monitoring technologies exist that can better measure emissions or discharges from stationary air sources, wastewater sources, and nonpoint water sources. These technologies offer advantages over older, more commonly used methods by detecting pollutants at lower levels, reducing monitoring costs, and increasing the reliability of monitoring results. GAO also found that the primary barriers preventing wider use of these technologies differ considerably across stationary air, wastewater, and nonpoint water sources. Regulated entities may be reluctant to voluntarily use air emissions monitoring technology because of concerns that the new technology will reveal instances of noncompliance and will result in punitive action. Wastewater dischargers are not allowed to use the advanced technologies because EPA has yet to approve them for Clean Water Act compliance monitoring. Entities responsible for nonpoint water sources have been discouraged from using the technologies because of cost concerns. GAO found that equipment manufacturers tend to develop new technologies only when there are strong prospects for a return on their investment. Without regulatory requirements, manufacturers have little incentive to bring new technologies to market. In the absence of private investment, EPA and other agencies have sponsored some research in this area, but EPA has limited resources, and research done by other agencies does not always provide results that are acceptable for regulatory purposes. [ABSTRACT FROM AUTHOR]

This report reviews the Department of Commerce's National Technical Information Service (NTIS), which is a permanent repository and principal disseminator of scientific, technical, engineering, and business-related information. NTIS acquires research reports primarily from federal agencies and their contractors and grantees as well as from international sources. GAO discusses (1) the various functions of NTIS; (2) the quantity, age, and demand trends of reports in NTIS' repository; (3) the extent to which the reports in NTIS' repository are readily available from other public sources; and (4) whether federal agencies are sending their reports to NTIS for sale to the public, as required by law. GAO found that NTIS provides its basic statutory clearinghouse repository function of collecting and disseminating full-text paper reports and various other fee-based services for agencies. These include brokerage services, distribution services, and Web services. NTIS has about 2.5 million reports in its repository that are to be retained permanently. About 75 percent of the reports are more than 12 years old, and NTIS has sold one or more copies of about eight percent of its 2.5 million reports. Of the 1.8 million reports more than 12 years old, only about one percent has sold since 1995. About 19 percent of NTIS reports were readily available from one or more of the four sources at the time GAO searched. Agencies often did not send their reports to NTIS as required by law. The reasons agencies cited for not sending their reports were that they (1) were unaware of the law; (2) would incur additional costs and duplication of effort to format and transfer information to NTIS that is free on the agency's Web site; or (3) did not believe their reports were covered because, in their view, their reports did not contain scientific, technical, or engineering information. [ABSTRACT FROM AUTHOR]

The Department of Veterans Affairs (VA) requested and received $195 million for Hepatitis C screening and treatment in fiscal year 2000. VA's budget documentation showed that it had spent $100 million on Hepatitis C screening and treatment, leaving a difference of $95 million between its estimated and actual expenditures. However, GAO's review revealed that the difference was actually much larger--$145 million. VA's documentation showed that only $50 million was used for budgeted activities and $50 million was used for an activity not included in its original budget--treatment of conditions related to Hepatitis C. It appears that VA is unable to develop a budget estimate that can reliably forecast its Hepatitis C funding needs at this time. However, VA's Veterans Health Administration (VHA) appears to be taking reasonable steps to improve future budget estimates and thereby minimize the potential for large differences. Such steps include developing a Hepatitis C patient registry that could provide the critical data needed to improve budgetary estimates. However, this registry could take as long as 15 months to become operational, which suggests that it may not provide budgetary data in time to formulate the 2004 budget. In the meantime, VHA's ongoing efforts to upgrade its data collection systems should help improve budget estimates for fiscal year 2002. These efforts, however, have provided only minimal help in the development of VA's 2002 budget for Hepatitis C spending. As a result, it is not possible to conclude with certainty whether VA's fiscal year 2002 spending estimate of $171 million is appropriate. [ABSTRACT FROM AUTHOR]

The Department of Education and GAO conducted a study of the feasibility of using alternative financial instruments for determining lender yields on student loans. Chapter one of the report provides an overview of federal student loan programs and their participants. Chapters two and three contain the analyses of the historical liquidity of the market for four types of financial instruments. Chapter four analyzes recent changes in the liquidity of the market for each financial instrument in a balanced federal budget and low interest rate environments, and projections of future liquidity assuming the federal budget remains in balance. Finally, Chapter five presents GAO's and Education's analyses of the remaining three issues enumerated in the Higher Education Act Amendments of 1998 and addresses the question of any possible risks or benefits to the student loan programs and to student borrowers. [ABSTRACT FROM AUTHOR]

The Department of Energy (DOE) has produced nuclear material for atomic bombs for more than 50 years. As a result, huge quantities of radiological and hazardous waste now contaminate the facilities that produced this material. DOE spends more than $5 billion each year to clean up or ensure proper storage of these wastes. DOE's Idaho National Engineering and Environmental Laboratory has a large concentration of "mixed" waste--that is, a combination of radiological contaminants, such as plutonium, and hazardous but nonradiological contaminants, such as degreasing agents or acids. This mixed waste, which takes such forms as contaminated paper, cloth, and other materials (some of it saturated with liquids), is now stored in metal drums and wooden boxes in a facility intended for temporary storage. DOE has committed to having this waste treated and moved out of Idaho and to a disposal facility no later than the end of 2018. TO treat the mixed waste and prepare it for disposal, DOE awarded a fixed-price contract to BNFL, Inc., effective January 1997. Because of the potential cost of this project and concerns about DOE's management of earlier large cleanup projects, this report assesses the projects' status and potential uncertainties with regard to (1) successfully treating the waste, (2) meeting the project's deadlines, and (3) minimizing increases in the contract price. [ABSTRACT FROM AUTHOR]

To help ensure the integrity of Medicare, the Health Care Financing Administration (HCFA) and its contractors need to develop reliable and sophisticated approaches to identify potentially fraudulent billing practices. It is especially important that they be able to match up third-party billers with the providers they represent so contractors can identify potentially questionable billing patterns and subject these claims to more scrutiny. Although HCFA has various efforts under way to better identify providers' questionable claims and their associated third-party billers, there continue to be gaps in its safeguards. HCFA needs to complete its provider recertification program as soon as possible so that it will have comprehensive information on all Medicare providers and their billers. GAO is also concerned about inherent problems with data reliability. [ABSTRACT FROM AUTHOR]

GAO found serious and pervasive problems that essentially render the Environmental Protection Agency's (EPA) agencywide information security program ineffective. Current security program planning and management is largely a paper exercise that has done little to identify, evaluate, and mitigate risks to the agency's data and computer systems. Moreover, on the basis of its tests of computer-based controls, GAO concludes that the computer operating systems and the agencywide computer network that support most of EPA's mission-related and financial operations are riddled with security weaknesses. Of particular concern is that many of the most serious weaknesses GAO identified--those related to inadequate protection from intrusions via the Internet and poor security planning--had been reported to EPA management in 1997 by the agency's Inspector General. The repercussions of such weaknesses are illustrated by EPA's own records, which show several serious computer security incidents in the last two years that have damaged and disrupted agency operations. GAO has also identified shortcomings in EPA's incident detection and handling capabilities that call into questions the agency's ability to fully understand and assess the nature of or damage due to its computer security breaches. The result is that EPA's computer systems are highly vulnerable to tampering, disruption, and misuse, and EPA cannot guarantee the protection of sensitive business and financial data kept on its larger computer systems or supported by its agencywide network. [ABSTRACT FROM AUTHOR]

A report from the U.S. Government Accountability Office on the management of tax law changes in 2018 is presented. Topics discussed include the rules on tax filing, the management of tax processing challenges, the changes in tax laws, and the improvement of the Internal Revenue Service's customer service.

Travelers fly billions of miles each year, sometimes using tickets produced using stolen ticket stock--the paper upon which the ticket is printed. In testimony before Congress last year, the Airlines Reporting Corporation--the largest supplier of airline ticket stock worldwide--said that losses from stolen ticket stock are relatively minor, costing the airline industry only a few billion dollars annually. Travel agency representatives disagreed, testifying that the theft of airline ticket stock costs billions of dollars each year and forces travel agencies held liable for the losses to shut down. This report answers the following questions: What is the number and value of airline ticket stock stolen annually? What are the financial implications of the use of stolen ticket stock? What other issues are associated with the use of stolen ticket stock? What technologies and other initiatives are available to detect the use of stolen ticket stock? [ABSTRACT FROM AUTHOR]

Pursuant to a congressional request, GAO reviewed the fiscal year (FY) 2000 performance plan for the Department of State, which was submitted to Congress as required by the Government Performance and Results Act of 1993, focusing on: (1) assessing the usefulness of the agency's plan for decisionmaking; and (2) identifying the degree of improvement the agency's FY 2000 performance plan represents over its FY 1999 plan. GAO noted that: (1) State's FY 2000 annual performance plan provides a partial picture of: (a) intended performance across the agency; (b) the strategies and resources that will be used to achieve the performance goals; and (c) the methods it will employ to ensure the credibility of the information used to assess agency performance; (2) for example, State's strategic goal of opening foreign markets has two areas of emphasis; (3) however, the plan provides performance information for only one of them; (4) State's FY 2000 performance plan represents a moderate improvement over the FY 1999 plan in that it shows some progress in addressing the weaknesses GAO identified in its assessment of that plan; (5) in reviewing the FY 1999 plan, GAO observed that: (a) many of the goals were not clearly stated or extended beyond State's span of control; (b) the plan did not have baselines and targets for each performance indicator; and (c) crosscutting issues and data limitations were not addressed; and (6) among improvements in the FY 2000 plan are the addition of baselines, targets, and quantifiable measures to gauge performance, and results-oriented goals that better capture what State can accomplish. [ABSTRACT FROM AUTHOR]

Presents the research paper entitled "Tax Systems Modernization: Results of Review of IRS' Initial Expenditure Plan" by the U.S. General Accounting Office to be submitted to Congressional Requesters.

The U.S. Customs Service fully recognizes the severity of its problems in managing import trade. Customs' existing import processes and supporting systems are simply not responsive to the business needs of either the agency or the trade community, which imports about $1 trillion in goods annually. These processes and systems are paper-intensive and error-prone and they are out of step with the just-in-time inventory practices used by the trade. In response, Customs has undertaken the Automated Commercial Environment (ACE), a 15-year project whose cost is estimated at upwards of $1.05 billion. Unfortunately, Customs has not used disciplined and rigorous management practices in developing ACE during the last five years. This testimony, which is based on a February 1999 report (GAO/AIMD-99-41), describes the following management and technical weaknesses plaguing ACE: (1) building ACE without a complete and enforced enterprise systems architecture, (2) investing in ACE without a firm basis for knowing that it is a cost-effective solution, and (3) building ACE without using engineering rigor and discipline. GAO makes several recommendations for addressing these problems. [ABSTRACT FROM AUTHOR]

Pursuant to a legislative requirement, GAO provided information on the Department of Labor's (DOL) plan to develop and implement an electronic reporting and disclosure system and the status of the Department's efforts. GAO noted that: (1) DOL's implementation plan provides a general overview of the steps DOL will take to implement electronic filing of the Labor-Management Reporting and Disclosure Act (LMRDA) reports, create an electronic database, and make report data electronically accessible to the public through the Internet; (2) DOL officials cite labor organizations as the predominant filers of LMRDA reports; therefore, DOL is basing its development of its electronic reporting system on labor organizations' reporting requirements and will consider the feasibility of adding other filers after it has gained experience from the labor organizations' reporting; (3) according to DOL officials, they consulted with various agencies, vendors, and knowledgeable personnel about DOL's approach and the best practices for implementing this project; (4) DOL officials relied on contractors' help to develop the general plan and the timeline for the project's implementation; (5) DOL has also developed an internal operating plan to track the evolution of the project's progress, milestones, and costs for the current fiscal year; (6) DOL had made limited progress implementing its plan as of February 1999, but according to DOL officials the project is generally progressing on schedule; (7) DOL officials estimated that they had accomplished about 10 percent of the plan as of February 1999; (8) DOL plans to take 3 years to implement the project, expecting full implementation by the end of fiscal year 2001; (9) DOL will operate two systems--the paper one currently in effect and the electronic one--until it has developed filing experience under the electronic system and the demand for historical reports that cannot be converted to fit the new system has been reduced; (10) the total project cost is estimated to be about $4.2 million; and (11) as of February 1999, $1.5 million was available to fund the project. [ABSTRACT FROM AUTHOR]

The Department of Education reported that in fiscal year 1997 it awarded more than $43 billion in financial aid to 8.1 million students. In response to concerns about unreliable data in its student loan database as well as its ability to effectively manage its student loan programs, the Department developed the National Student Loan Data System. The system has three main goals: improving the quality and accessibility of student financial aid data, reducing the burden of administering the Department's student financial aid programs, and minimizing fraud and abuse in these programs. The Department intended for the system to be used by schools, lenders, third-party servicers, and guaranty agencies to help determine student eligibility for aid, identify borrowers' loan status, update student information, and serve as an overall financial aid history file on program participants. As of February 1997, the Department required all schools to use the system to report, confirm, and update the enrollment dates and the status of borrowers--key information in determining student eligibility for federal aid. However, in July 1997, GAO found that several schools it visited chose to use paper transcripts to obtain student financial aid histories because they considered the system's electronic data unreliable. This report discusses (1) the extent to and the purposes for which schools are using the system, (2) any problems these schools are having and the benefits they are getting from using the system, (3) why some schools are not using the system, and (4) the extent to which the Department is taking or plans to take steps to help ensure that schools are fully using the system. [ABSTRACT FROM AUTHOR]

The article discusses various challenges and observations related to federal grants management in the U.S. It emphasizes the importance of capacity, streamlining, transparency, and internal control and oversight in successful grants management. It t mentions the need to address fragmentation, and duplication in federal grant programs and efforts to streamline grants management, including the implementation of the Grant Reporting Efficiency and Agreements Transparency Act of 2019 (GREAT Act).

The article discusses the oversight of tax-exempt status for nonprofit hospitals by the Internal Revenue Service (IRS). Topics include the lack of clarity in defining hospital community benefits in tax law, challenges in administering tax law due to inconsistent reporting and lack of transparency, and the need for IRS to improve its oversight of hospitals' compliance with community benefit requirements.

The article discusses the progress made in addressing high-risk areas and the need to maintain and expand efforts to fully address all areas. Topics include the removal of two areas from the high-risk list, the addition of a new area related to the federal prison system, and the essential elements for progress in high-risk areas, including congressional action, agency leadership, and involvement from the Office of Management and Budget.

The article discusses the use of inland intermodal freight facilities by freight stakeholders to improve supply chain mobility and reduce congestion at maritime ports. Topics include the outdated Freight and Land Use Handbook by the Federal Highway Administration (FHWA), the need for its update and communication to stakeholders, and the challenges faced during the COVID-19 pandemic that highlighted the importance of these facilities for maintaining the flow of cargo containers.

The article discusses the cost estimating practices of the National Oceanic and Atmospheric Administration (NOAA) for major acquisitions. Topics include the decentralized approach to cost estimating within NOAA, the misalignment of cost estimating procedures with best practices, and the need for agency-wide policy and guidance to ensure reliable and consistent cost estimates.

The article discusses the Federal Communications Commission's (FCC) assessment of broadband deployment in the United States and the inconsistencies in its reporting on broadband speed benchmarks. Topics include the lack of transparency in the scope of analysis and rationale for setting the benchmark, the importance of broadband access for daily activities, and the efforts by the federal government and state governments to increase broadband availability.

The article discusses the acquisition programs of U.S. Customs and Border Protection (CBP) and identifies areas where improvements are needed. Topics include the reduced involvement of contracting officers in developing acquisition strategies, the lack of consistent demonstration of lessons learned in program development, and the absence of a formal process to archive and share lessons learned, posing risks to future acquisition programs.

The article offers information about the actions needed to improve education efforts and awareness of complaint process for franchise owners, a study given by United States Government Accountability Office. It examines challenges franchise owners face in operating franchises and the Federal Trade Commission's efforts to educate prospective franchise owners. It discusses how the FTC oversees franchising, reviewing laws and regulations and conducting.

The article focuses on the challenges faced by the Department of Veterans Affairs (VA) in implementing the Electronic Health Record Modernization (EHRM) program. It highlights the deficiencies in VA's organizational change management strategies, user satisfaction with the new EHR system, and identification and resolution of system issues. It presents recommendations to address the issues and ensure successful implementation of the EHRM program.

The article focuses on how the Department of Health and Human Services (HHS) has been helping states in child welfare. It discusses the elements of kinship navigator programs that are beneficial to families, how states are using federal funds to invest in their programs, and the challenges selected states face in meeting federal evidence-based requirements for evaluating programs. It aims to review how states are investing in programs that support kin caregivers.

The article discusses a report presented to Congress that highlights the limitations of crash test dummies in providing accurate information to improve vehicle safety for different demographic groups in U.S. It emphasizes that certain groups, such as women, older people, and those with higher body mass indexes, are at greater risk of injury or death in crashes. It suggests that the National Highway Traffic Safety Administration (NHTSA) should develop a plan to address these limitations.

The article discusses a report by the U.S. Government Accountability Office (GAO) that examines the benefits, risks, and limitations of selected financial technology (fintech) products for underserved consumers. It focuses on four types of fintech products: digital deposit accounts, credit builder products, small-dollar fintech loans, and earned wage access. It also highlights the issue of unbanked or underbanked households in the U.S.

The article highlights the findings of a U.S. Government Accountability Office (GAO) analysis on the types of voting equipment jurisdictions used for the 2016 U.S. general election. GAO also reviewed how decisions are made on whether to replace equipment and replacement approaches in selected jurisdictions.

The article focuses on the U.S. Government Accountability Office' report on an "Expert Views of U.S. Accreditation" on higher education. Topics discussed includes prohibiting education from setting and enforcing accreditation standards for student achievement, increasing transparency of accreditation oversight information, and establishment of a higher education quality assurance commission to coordinate with accrediting agencies.

The article reports that the Federal TRIO programs (TRIO) are a vital source of assistance for disadvantaged students in the United States. Congress has allocated over one billion dollars annually to eight different college access grant programs under the TRIO umbrella. These programs provide resources and support to approximately 800,000 low-income and first-generation college students, as well as individuals with disabilities and veterans.

The article reports that the Fiscal Year 2022 Financial Report provides an overview of the U.S. government's financial position and condition, and covers various financial topics and trends. The report is produced by the Treasury in collaboration with the OMB, which is a part of the Executive Office of the President. It includes a table of key indicators that highlight the government's financial position and condition.

The article reports that the Government Accountability Office (GAO) examining the independent Institutional Review Boards (IRBs), the processes used to protect human subjects, and the standards of IRB quality, among other things. It describes the composition of the IRB market and examines the oversight of IRBs by the Office for Human Research Protections (OHRP) and the Food and Drug Administration (FDA), among other objectives.

The article focuses on Veterans Health Administration (VHA) for rural veterans in the U.S. Topics include talking about VHA Intensive Mental Health Care Programs, gives a list of national offices and their responsibilities in VHA, and presents data on urban areas having a higher proportion of veterans using intensive mental health programs compared to rural areas.

The article focuses on the enforcement of the International Traffic in Arms Regulations (ITAR) by the U.S. government, particularly regarding the export of defense services subject to control on the U.S. Munitions List. It examines the mechanisms used by the U.S. Department of State to ensure that U.S. persons comply with ITAR requirements for defense services, as well as the actions taken by State and the U.S. Department of Justice (DOJ) when a suspected violation occurs.