Bøger af U S Government Accountability Office

"Thirty years ago Congress enacted protections to ensure that participants in multiemployer pension plans received their promised benefits. These defined benefit plans are created by collective bargaining agreements covering more than one employer. Today, these plans provide pension coverage to over 10.4 million participants in approximately 1,500 multiemployer plans insured by the Pension Benefit Guaranty Corporation (PBGC). In this report, GAO examines (1) the current status of nation's multiemployer plans; (2) steps PBGC takes to monitor the health of these plans; (3) the structure of multiemployer plans in other countries; and (4) statutory and regulatory changes that could help plans provide participants with the benefits they are due. To address these questions, GAO analyzed government and industry data and interviewed government officials, pension experts and plan practitioners in the United States, the Netherlands, Denmark, United Kingdom, and Canada. "

" Congress created Advocacy within SBA in 1976 as an independent voice for small businesses. Questions have recently been raised about Advocacy's efforts to represent small businesses in regulatory activities and some of its research on small business issues. In light of these questions, GAO was asked to review Advocacy's activities. This report examines Advocacy's (1) research, (2) regulatory activities, and (3) workforce planning efforts. GAO analyzed Advocacy's research, comment letters, and other regulatory information for fiscal years 2008-2013; assessed Advocacy's policies and procedures against federal standards for internal control and information quality; and interviewed agency officials, and small business and industry representatives. GAO also analyzed the applicability of the Federal Advisory Committee Act to Advocacy roundtables. "

" IHS provides health care to American Indians and Alaska Natives. When care at an IHS-funded facility is unavailable, IHS's CHS program pays for care from external providers. Hospitals are required to accept Medicare rates from federal and tribal CHS programs, while physicians and other nonhospital providers are paid at either billed charges or negotiated, reduced rates. The Patient Protection and Affordable Care Act requires GAO to compare CHS program payment rates with those of other public and private payers. GAO examined (1) how payments to physicians by IHS's federal CHS programs compare with what Medicare and private health insurers would have paid for the same services, (2) physicians' perspectives about how a cap on payment rates could affect them, (3) hospitals' perspectives about how the MLR requirement affected them, and (4) IHS and tribal officials' perspectives about the MLR requirement and a potential cap on nonhospital services. GAO compared 2010 physician claims data for federal CHS programs with the Medicare Physician Fee Schedule and claims from private insurers. GAO also spoke to a nongeneralizable sample of 10 physicians and 9 hospitals that interacted frequently with IHS and spoke to IHS and tribal officials where these providers practiced. "

" The U.S. Treasury market is the deepest and most liquid debt market in the world. Liquidity is important to a well-functioning Treasury market and for lowest cost borrowing over time. Exploring various debt management tools can assist Treasury in maintaining liquidity as budget and market conditions change. To help maintain an efficient Treasury market, Treasury needs the ability and flexibility to actively manage the mix of outstanding securities and respond to market disruptions. Debt buybacks- the redemption of marketable securities prior to their maturity dates- were used to manage declining debt during a time of budget surpluses. However, other countries use buybacks and similar tools even during times of deficit. GAO assessed: (1) the budget and market conditions under which debt buybacks could help Treasury achieve its debt management goals, (2) the operational features of buyback programs that would support these goals, and (3) other debt management tools used by case study countries to achieve similar objectives. GAO examined both the U.S. program and those of Canada, France, Germany, and the United Kingdom and analyzed the costs and benefits. "

" State and local human services agencies administer funds from various federal programs to help those in need -many of whom are served by multiple programs. Data sharing across programs can improve administrative efficiencies and client service; however, some agencies are concerned about how to share more data while maintaining client privacy. GAO was asked to review issues related to data sharing. This report examines (1) how selected states or localities have shared data across programs to improve the administration of human services, (2) challenges state and local human services agencies face in balancing privacy protections with greater data sharing, and (3) actions that the federal government could take to help address these challenges. GAO reviewed relevant federal laws, regulations, and policies, interviewed federal officials, conducted site visits with state or local human services agencies in four selected states, and surveyed 40 stakeholders from the public, private, and non-profit sectors to identify challenges and possible federal actions. "

" As of November 2016, 37 states had demonstrations under section 1115 of the Social Security Act, under which the Secretary of HHS may allow costs that Medicaid would not otherwise cover for state projects that are likely to promote Medicaid objectives. By policy, demonstrations must be budget neutral; that is, the federal government should spend no more for a state's Medicaid program than it would have spent without the demonstration. CMS is responsible for monitoring spending and assessing compliance with demonstration terms and conditions for how funds can be spent and applying spending limits to maintain budget neutrality. GAO was asked to examine federal spending for demonstrations and CMS's oversight of spending. This report examines (1) federal spending over time, (2) CMS's monitoring process, and (3) CMS's application of spending limits. GAO reviewed federal expenditure data for fiscal years 2005-2015, relevant documentation for 4 states, selected based on variation among their demonstrations, and federal internal control standards, and also interviewed CMS and state Medicaid officials. "

" Proponents of lowering the U.S. corporate income tax rate commonly point to evidence that the U.S. statutory corporate tax rate of 35 percent, as well as its average effective tax rate, which equals the amount of income tax corporations pay divided by their pretax income, are high relative to other countries. However, GAO's 2008 report on corporate tax liabilities (GAO-08-957) found that nearly 55 percent of all large U.S.-controlled corporations reported no federal tax liability in at least one year between 1998 and 2005. Given the difficult budget choices Congress faces and its need to know corporations' share of the overall tax burden, GAO was asked to assess the extent to which corporations are paying U.S. corporate income tax. In this report, among other things, GAO (1) defines average corporate ETR and describes the common methods and data used to estimate this rate and (2) estimates average ETRs based on financial statement reporting and tax reporting. To conduct this work, GAO reviewed economic and accounting literature, analyzed income and expense data that large corporations report on the Schedules M-3 that they file with Internal Revenue Service (IRS), and interviewed IRS officials. "

" At the end of fiscal year 2011, PBGC insured the pension benefits of 44 million U.S. workers, retirees, and beneficiaries in about 27,000 private defined benefit plans. PBGC's 2011 net accumulated deficit of $26 billion, coupled with future risks posed by plan sponsors and their plans, threatens PBGC's solvency. To help contain PBGC's deficit, Congress recently passed legislation increasing PBGC premiums. Beyond simply increasing rates, the administration has proposed granting PBGC authority to redesign its premium structure to more fully reflect the risk of new claims. To better understand the issues involved, GAO was asked to examine (1) the options available to adjust premiums to improve PBGC's financial condition; (2) the potential implications of adjusting premiums; and (3) the potential implementation challenges in moving to a more risk-based premium structure. To conduct this work, GAO reviewed relevant legislation, analyzed PBGC premium data, and interviewed officials implementing other risk-based premium structures in this country and the United Kingdom, as well as numerous experts and plan sponsors reflecting a broad spectrum of perspectives on the topic. "

" Violent extremism-generally defined as ideologically, religious, or politically- motivated acts of violence-has been perpetrated in the United States by white supremacists, anti-government groups, and radical Islamist entities, among others. In 2011, the U.S. government developed a national strategy and SIP for CVE aimed at providing information and resources to communities. In 2016, an interagency CVE Task Force led by DHS and DOJ was created to coordinate CVE efforts. GAO was asked to review domestic federal CVE efforts. This report addresses the extent to which (1) DHS, DOJ, and other key stakeholders tasked with CVE in the United States have implemented the 2011 SIP and (2) the federal government has developed a strategy to implement CVE activities, and the CVE Task Force has assessed progress. GAO assessed the status of activities in the 2011 SIP; interviewed officials from agencies leading CVE efforts and a non-generalizable group of community-based entities selected from cities with CVE frameworks; and compared Task Force activities to selected best practices for multi- agency efforts. "

" Under NEPA, federal agencies evaluate the potential environmental impacts of proposed projects. FHWA has developed a process for NEPA reviews for federal-aid highway projects, such as roads or bridges. According to the Council on Environmental Quality (CEQ) and GAO analysis, 18 states have SEPAs that also require the review of environmental impacts of a variety of actions for highway projects. The Moving Ahead for Progress in the 21st Century Act (MAP-21) required GAO to examine state environmental reviews for highway projects, including whether they duplicate federal environmental reviews for federal-aid highway projects. This report focuses solely on environmental reviews of highway projects in states with SEPAs and addresses 1) factors determining whether federal or state environmental reviews are required; 2) how state and federal review requirements compare; and 3) the extent of any duplication in federal and state reviews, including frequency and cost. GAO reviewed FHWA and CEQ documents and interviewed officials of these federal agencies; analyzed state laws and regulations; surveyed the 18 states with SEPAs required for highway projects; and interviewed selected state agencies within 9 of those states based on the number of FHWA NEPA reviews underway and other factors. This report has no recommendations"

"According to the U.S. Strategic Command, the Department of Defense (DOD) is in the midst of a global cyberspace crisis as foreign nation states and other actors, such as hackers, criminals, terrorists, and activists exploit DOD and other U.S. government computer networks to further a variety of national, ideological, and personal objectives. This report identifies (1) how DOD is organized to address cybersecurity threats; and assesses the extent to which DOD has (2) developed joint doctrine that addresses cyberspace operations; (3) assigned command and control responsibilities; and (4) identified and taken actions to mitigate any key capability gaps involving cyberspace operations. It is an unclassified version of a previously issued classified report. GAO analyzed policies, doctrine, lessons learned, and studies from throughout DOD, commands, and the services involved with DOD's computer network operations and interviewed officials from a wide range of DOD organizations. "

" According to the Defense Commissary Agency, servicemembers on active duty spent over $21 million in SNAP benefits at commissaries from September 2014 through August 2015. This suggests that people serving our country may be having difficulty making ends meet. House Report 114-102 includes a provision that GAO review food assistance programs available to servicemembers. This report assesses, among other things, the extent to which (1) active-duty servicemembers and their families have access to food assistance programs and any variations in eligibility for these programs, and (2) DOD has identified the servicemembers' use of these programs. GAO reviewed information on government and charitable food assistance programs and policies. GAO also interviewed DOD and service officials at four installations that were selected based on size, cost of living, and presence of food assistance programs. "

" The unemployment rate for all veterans has risen since the beginning of the economic downturn, but the unemployment rate for Native Americans living on tribal land has been higher. In addition, tribal land is frequently located in remote areas characterized by limited economic development, which can make finding a job challenging. DOL administers several grant programs that provide employment assistance to all eligible veterans, including Native Americans. In response to a statutory mandate, in October 2010, DOL submitted a report to Congress recommending that the agency take actions to increase employment and training opportunities for Native American veterans living on tribal lands. GAO assessed (1) the status of DOL efforts to implement the report's recommendations and (2) whether and how DOL can improve on its efforts to implement the report's recommendations. GAO reviewed federal laws, regulations, and DOL guidance; interviewed DOL, state, and tribal officials as well as Native American veterans; and conducted site visits to tribal lands in four U.S. regions. "

For nearly 20 years, the Army has had limited success in developing an information networksensors, software, and radiosto give soldiers the exact information they need, when they need it, in any environment. Such a network is expected to improve situational awareness and decision making in combat. Under its network modernization strategy, the Army is implementing a new agile process intended to leverage industry technology solutions. The Army estimates that it will require about $3.8 billion in fiscal 2013. As requested, this report addresses the extent to which (1) the Armys network strategy and agile process addresses cost, technology maturity, security, and readiness; and (2) the Armys strategy faces other risks and challenges. To conduct this work, GAO analyzed key documents, observed testing activities, and interviewed acquisition officials.

The Legal Services Corporation (LSC) was created as a private, nonprofit corporation to support legal assistance for low-income individuals on civil legal matters, primarily through federal grants and is primarily funded through federal appropriations. Effective internal controls over grant awards and oversight of grantees performance are critical to LSCs mission. GAO and the LSC Inspector General have previously reported weaknesses and made recommendations. GAOs objectives for this report were to determine the extent to which LSC (1) implemented key internal controls in awarding and overseeing grantees, (2) measured its performance, (3) evaluated staffing needs, and (4) adhered to its budget execution processes.GAO analyzed key records and prior recommendations as well as interviewed LSC officials regarding LSCs internal control and performance frameworks, staffing, and contract processes.

" The Department of Justice's (Justice) working capital fund is intended to provide increased efficiencies in how the department funds and offers shared services-such as payroll, telecommunications, financial services, mail, and publications-valued at over $1 billion annually. Ensuring that the working capital fund is managed as efficiently as possible could allow Justice to use saved resources for other departmental priorities. GAO was asked to determine how Justice (1) manages its working capital fund to promote compliance with applicable fiscal laws and key operating principles, (2) communicates shared services rates with customers, (3) measures performance to evaluate whether fund activities are contributing to agency goals, and (4) ensures that its excess unobligated balances are used in accordance with legal authorities and managed so that Justice can make well-informed funding decisions. GAO reviewed statutory authorities, analyzed Justice policies, interviewed budget and finance officials, and conducted focus groups with some shared services customers. "

"Department of Defense (DOD) has initiated several efforts over the years to address its long-standing financial management weaknesses and ultimately achieve unqualified (clean) opinions on its financial statements. In 2005, the DOD Comptroller first issued the Financial Improvement and Audit Readiness (FIAR) Plan for improving financial management and reporting. In May 2010, the DOD Comptroller issued the FIAR Guidance to provide standardized guidance to DOD components for developing Financial Improvement Plans (FIP) to implement the FIAR Plan. GAO's testimony focuses on (1) progress made by the DOD Comptroller in developing and issuing the FIAR Guidance, (2) challenges faced by DOD components in implementing the FIAR Guidance, and (3) improvements needed in DOD's oversight and monitoring of FIAR implementation efforts. This statement is based on four audits that were undertaken at the request of this subcommittee and other congressional requesters to evaluate the progress DOD is making in implementing its FIAR Plan and FIAR Guidance. GAO addresses findings and recommendations from two reports being issued this week (GAO-11-830 and GAO-11-851) and preliminary information from two ongoing audits. Each audit demonstrates some of the challenges DOD faces in improving its financial management and achieving..."

Ferries are a vital component of the U.S. transportation system and 2008 data show that U.S. ferries carried more than 82 million passengers and over 25 million vehicles. Ferries are also potential targets for terrorism in the United States and have been terrorist targets overseas. GAO was asked to review ferry security, and this report addresses the extent to which (1) the Coast Guard, the lead federal agency for maritime security, assessed risk in accordance with the Department of Homeland Securitys (DHS) guidance and what risks it identified; and (2) federal agencies, ferry and facility operators, and law enforcement entities have taken actions to protect ferries and their facilities. GAO reviewed relevant requirements, analyzed 2006 through 2009 security operations data, interviewed federal and industry officials, and made observations at five domestic and one international locations with varying passenger volumes and relative risk profiles. Site visits provided information on security, but were not projectable to all ports. This is the public version of a sensitive report that GAO issued in October 2010. Information that DHS deemed sensitive has been redacted.

" Since fiscal year 2007 FEMA has obligated $33 billion in disaster assistance payments. FEMA relies heavily upon its cadre of DAEs, a reserve workforce who interact with disaster survivors. GAO was asked to review the management and training of DAEs. Specifically, this report addresses the extent to which (1) FEMA has policies and procedures in place to govern the DAE program; (2) FEMA's human capital controls over the DAE workforce are consistent with internal control standards; and (3) FEMA's DAE training incorporates key attributes of effective training and development programs. In addition, GAO describes FEMA's initiative to transform the DAE program announced in April 2012. GAO reviewed management documents such as program-specific and human capital-related guidance, interviewed FEMA officials, and conducted 16 focus group sessions with DAEs in four selected joint field offices chosen to provide geographic dispersion, among other factors. The results of the focus groups are not generalizable, but provide valuable insight into DAE experiences. "

" The commercial space launch industry is changing as NASA plans to begin procuring commercial cargo transportation services to the International Space Station later this year and companies are developing vehicles that could carry passengers for space tourism flights. FAA is responsible for overseeing the safety of commercial space launches and promoting the industry. A catastrophic commercial space launch accident could result in injuries or property damage to the public, or "third parties." In anticipation of such an event, launch companies are required to purchase launch insurance, per calculations done by FAA and, under the Commercial Space Launch Act, the federal government is potentially liable for claims above that amount of purchased insurance. Unless reauthorized, the indemnification provision expires this year. This testimony addresses (1) trends and forecasts in the commercial space launch industry and challenges FAA faces in overseeing and promoting the industry, (2) preliminary information on issues concerning federal indemnification for third party losses, and (3) challenges to global competitiveness for the U.S. commercial space launch industry. This statement is based on a past GAO report and testimonies on commercial space launches, updated with information GAO gathered from FAA and NASA on industry trends and recent FAA and NASA actions, and"

"recent decades, managing the nation's public and private forests and rangelands has become increasingly complex, requiring a sound understanding of science and science-based tools to address these complexities. The Department of Agriculture's Forest Service maintains a research and development program (FS R&D) to help provide scientific information and tools. GAO was asked to examine (1) the scope of research and development carried out by FS R&D and some of its resulting accomplishments, (2) trends in resources used in performing FS R&D work and the effects of those trends on its research efforts and priorities, and (3) recent steps FS R&D has taken to improve its ability to fulfill its mission and challenges it faces in doing so. In conducting this review, GAO analyzed FS R&D funding data for fiscal years 2000 to 2009 and staffing data for fiscal years 2006 to 2009 and interviewed officials from FS R&D, other federal agencies, and nonfederal entities. "

" In 1938, Congress created a program providing employment opportunities for people who are blind and expanded it in 1971 to include people with severe disabilities. Now known as AbilityOne, the program's public-private structure consists of the federal, independent U.S. AbilityOne Commission (15 part-time presidentially-appointed members supported by 27 staff) to oversee the program; two central nonprofit agencies (CNAs) to administer much of the program; and hundreds of affiliated nonprofit companies employing people who are blind or severely disabled to provide products and services to federal agencies. Federal agencies are generally required to purchase such products and services through the program. GAO examined how the AbilityOne Commission: (1) directs and oversees the CNAs; (2) adds products and services (hereafter called projects) to the program and assigns affiliates to provide them; and (3) prices program projects. GAO reviewed policies, procedures, relevant federal laws and regulations, and other documents; interviewed CNA and AbilityOne officials; held five focus groups with affiliates; and analyzed data on program products, services, and pricing reviews. "

"Why GAO Did This Study The Internal Revenue Service (IRS) has a demanding responsibility in collecting taxes, processing tax returns, and enforcing the nation's tax laws. It relies extensively on computerized systems to support its financial and mission-related operations and on information security controls to protect financial and sensitive taxpayer information that resides on those systems. As part of its audit of IRS's fiscal years 2011 and 2010 financial statements, GAO assessed whether controls over key financial and tax-processing systems are effective in ensuring the confidentiality, integrity, and availability of financial and sensitive taxpayer information. To do this, GAO examined IRS information security policies, plans, and procedures; tested controls over key financial applications; and interviewed key agency officials at seven sites. What GAO Recommends GAO recommends that IRS take 6 actions to fully implement key components of its comprehensive information security program. In a separate report with limited distribution, GAO is recommending that IRS take 23 specific actions to correct newly identified control weaknesses. In commenting on a draft of this report, IRS agreed to develop a detailed corrective action plan to address"

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"Department of Defense (DOD) and the National Reconnaissance Office (NRO) plan to spend about $15 billion for launch services from fiscal year 2013 to fiscal year 2017 through DOD's Evolved Expendable Launch Vehicle (EELV) program. The program launches satellites for military, intelligence, civil, and commercial customers. In 2009, DOD and the NRO decided the program's business model needed improvement, and initiated studies to determine the best approach. The studies addressed potential business models, cost reductions, and the nation's assured access to space. Given expected changes to the EELV acquisition strategy, GAO was asked to (1) determine whether DOD has the knowledge it needs to develop a new EELV acquisition strategy, and (2) identify issues that could benefit future launch acquisitions. To address these questions, GAO reviewed launch studies, a supplier survey, and interviewed DOD and other officials. Among other things, GAO recommends DOD assess engine costs and mission assurance activities, reassess the length of the proposed block buy, and consider how to address broader launch acquisition and technology development issues. DOD generally concurred with the"

" Regional airlines have experienced the last six fatal commercial airline accidents, and pilot performance has been cited as a potential contributory factor in four of these accidents. As a result, Congress and others have raised questions about, among other issues, the initial pilot education and training required before pilots can be hired by airlines, at which time they receive further training. The initial training is provided by pilot schools overseen by the Federal Aviation Administration (FAA). As requested, this report discusses (1) the various types of U.S. pilot schools, how they compare, and associated issues; (2) key similarities and differences between the U.S. and international approaches to pilot training; and (3) how and to what extent FAA carries out oversight of pilot training and certification. To address these issues, GAO reviewed literature, legislation, regulations, and FAA documents and inspection and enforcement data; interviewed agency and industry officials; and studied the training approach in Europe because of the different training model and visited four European countries. "

" Over the next couple of years, maintenance work available to the ship repair industrial base supporting Naval Station Mayport is expected to decrease. Section 1017 of the National Defense Authorization Act for Fiscal Year 2012 required the Navy to analyze the costs and benefits of stationing additional DDG-51 class destroyers at Naval Station Mayport and to include other considerations. It also required GAO to provide an assessment of the Navy's analysis. The Navy provided its analysis in a report submitted to Congress on December 31, 2012. GAO's objectives were to describe the extent to which the Navy's analysis (1) demonstrated the use of applicable best practices for an analysis of costs and benefits and (2) provided information on other considerations, as required by Section 1017. In conducting our assessment, GAO identified applicable best practices for analyzing costs and benefits and discussed the Navy's documentation and methodology with knowledgeable officials. GAO also reviewed the information in the Navy's analysis, interviewed Navy and private ship repair firm officials, and visited Naval Station Mayport. GAO is not making recommendations in this report. DOD and the Department of the Navy reviewed a draft of this report and did not have formal comments. The Navy provided technical comments that were incorporated as appropriate in the"

Countering overseas threats, DOD and State need to address gaps in monitoring of security equipment transferred to Lebanon: report to the Chairman, Subcommittee on the Middle East and North Africa, Committee on Foreign Affairs, House of Representatives.

"Events such as the February 2010 attack on the Internal Revenue Service offices in Texas, and the shooting in the lobby of the Nevada federal courthouse, demonstrate the vulnerabilities of federal facilities and the safety of the federal employees who occupy them. The Federal Protective Service (FPS) is the primary agency responsible for the security of over 9,000 federal government facilities across the country. The fiscal year 2010 DHS appropriations act transferred FPS from Immigration and Customs Enforcement (ICE) to the National Protection and Programs Directorate (NPPD), within the Department of Homeland Security (DHS). This report addresses (1) the extent to which the FPS transition has been implemented and any remaining related challenges, and (2) the extent to which the transition will help address previously identified challenges to protecting federal facilities. GAO reviewed the 2009 FPS-NPPD transition plan; agreements between FPS, NPPD, and ICE, and best practices for scheduling and cost estimating; and interviewed DHS officials. GAO recommends that DHS improve the schedule for transferring IT services to reflect scheduling best practices, and update the IT transition cost estimate, in accordance with cost-estimating best practices. DHS..."

GAO identified 39 battery and energy storage initiatives with a variety of key characteristics that were implemented across six agencies: the Departments of Energy (DOE) and Defense (DOD), the National Aeronautics and Space Administration (NASA), the National Science Foundation (NSF), the Environmental Protection Agency (EPA), and the National Institute of Standards and Technology (NIST). These initiatives obligated over $1.3 billion from fiscal years 2009 through 2012. Initiatives supported a variety of technologies, uses, advancement activities, and goals. Several types of recipients were eligible for funding, such as private industry, universities, and federal labs, through contracts, grants, and other mechanisms. GAO found that initiatives were fragmented and had overlapping characteristics but did not find clear evidence of duplication. Initiatives were fragmented because they were involved in the same broad area of national need: to advance batteries and other energy storage technologies. Thirty initiatives had overlapping characteristics in that they supported similar technologies, uses, advancement activities, and goals. These initiatives also had similar types of eligible funding recipients. Although fragmented and overlapping initiatives create the risk of potential unnecessary duplication, initiatives supported agency-specific missions and strategic priorities that differentiated their efforts. In addition, agency officials involved with the initiatives reported differences in the technologies needed for specific uses, specific goals, and the types of recipients eligible for assistance. Agencies reported several activities to coordinate with each other on their battery and energy storage initiatives, including initiatives that were overlapping. Activities were consistent with practices that GAO has previously reported can help enhance coordination such as agreeing on roles and responsibilities. In addition, DOE has taken steps to internally coordinate its battery and energy storage initiatives through activities that, among other things, defined common technology goals. DOD has also taken actions to improve its coordination of battery and energy storage initiatives based on a recommendation in a prior GAO report.