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Mixed-Use Fisheries: South Atlantic and Gulf of Mexico Councils Would Benefit from Documented Processes for Allocation Reviews, Report to Congressional Committees
From the Highlights: "Commercial and recreational marine fisheries--including those in the South Atlantic and Gulf of Mexico--are critical to the nation's economy, contributing approximately $99.5 billion to the U.S. gross domestic product in 2016, according to the Department of Commerce. NMFS [National Marine Fisheries Service] and the councils may allocate fishing privileges for mixed-use fisheries in federal waters, but establishing and revising such allocations can be complex, in part because of concerns about equity. The Modernizing Recreational Fisheries Management Act of 2018 includes a provision for GAO [Government Accountability Office] to review mixed-use fisheries allocations in the South Atlantic and Gulf of Mexico. For these regions, this report examines (1) the extent to which the councils established or revised mixed-use fisheries allocations, (2) key sources of information that may be available for reviewing allocations, and (3) the extent to which the councils have developed processes to help guide such reviews."
United States. Government Accountability Office
2020-03
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Equal Employment Opportunity: DHS Could Better Address Challenges to Ensuring EEO in Its Workforce, Statement of Yvonne D. Jones, Director Strategic Issues, Testimony Before the Subcommittee on Oversight, Management, and Accountability, Committee on Homeland Security, House of Representatives
From the Highlights: "EEOC's [Equal Employment Opportunity Commission] Management Directive 715 requires that, to attract and retain top talent, federal agencies are to identify EEO [equal employment opportunity] barriers in their workforces and deficiencies in their EEO programs, execute plans to address them, and report annually to EEOC. GAO [Government Accountability Office] reported in 2009 on DHS's opportunities to address barriers to EEO in its workforce and in 2019 on DHS's challenges to ensuring EEO in its workforce. GAO was asked to testify on the steps DHS has taken to (1) identify and address barriers to EEO in its workforce, (2) identify and address EEO program deficiencies, (3) address areas of noncompliance in its EEO program identified by EEOC, and (4) oversee and support components' EEO programs."
United States. Government Accountability Office
Jones, Yvonne D.
2020-02-27
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International Mail: Stakeholders' Views on Possible Changes to Inbound Mail Regarding Customs Fees and Opioid Detection Efforts
From the Document: "The Synthetics Trafficking and Overdose Prevention Act of 2018 (STOP Act of 2018) included several measures to support CBP's [U.S. Customs and Border Protection] opioid-detection efforts. For example, it required USPS to transmit to CBP advance electronic data (AED) on the international mail shipments it receives. […] The STOP Act of 2018 also included a provision for GAO [Government Accountability Office] to examine: (1) the feasibility of assessing an additional customs fee on other types of inbound international mail and (2) how opioid detection might be improved by certain role changes--i.e., by requiring USPS to serve as the consignee and by designating a customs broker as an importer of record for international mail shipments. 6 This report provides selected stakeholders' views on (1) assessing additional customs fees on inbound international mail shipments and (2) how CBP's opioid-detection efforts could be affected by changing how certain roles apply to inbound international mail shipments. This report updates information that we provided to congressional staff on June 28, 2019, to meet the provisions included in the STOP Act of 2018 for GAO."
United States. Government Accountability Office
2020-02-27
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Financial Audit: FY 2019 and FY 2018 Consolidated Financial Statements of the U.S. Government
From the Document: "This report transmits the results of GAO's [Government Accountability Office] audit of the U.S. government's fiscal years 2019 and 2018 consolidated financial statements. […] In summary, we found the following: [1] Certain material weaknesses in internal control over financial reporting and other limitations resulted in conditions that prevented us from expressing an opinion on the accrual-based consolidated financial statements as of and for the fiscal years ended September 30, 2019, and 2018. [...] [2] Significant uncertainties (discussed in Note 22 to the consolidated financial statements), primarily related to the achievement of projected reductions in Medicare cost growth, prevented us from expressing an opinion on the sustainability financial statements, which consist of the 2019 and 2018 Statements of Long-Term Fiscal Projections; the 2019, 2018, 2017, 2016, and 2015 Statements of Social Insurance; and the 2019 and 2018 Statements of Changes in Social Insurance Amounts. [...] [3] Material weaknesses resulted in ineffective internal control over financial reporting for fiscal year 2019. [4] Material weaknesses and other scope limitations, discussed above, limited tests of compliance with selected provisions of applicable laws, regulations, contracts, and grant agreements for fiscal year 2019. Overall, the federal government has made significant strides in improving financial management since key federal financial management reforms were enacted in the 1990s."
United States. Government Accountability Office
2020-02-27
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Native American Issues: Examples of Certain Federal Requirements That Apply to Cultural Resources and Factors That Impact Tribal Consultation, Statement of Anna Maria Ortiz, Director, Natural Resources and Environment, Testimony Before the Subcommittee for Indigenous Peoples of the United States, Committee on Natural Resources, House of Representatives
From the GAO [Government Accountability Office] Highlights: "Federal agencies are required in certain circumstances to consult with tribes on infrastructure projects and other activities--such as permitting natural gas pipelines--that may affect tribal natural and cultural resources. [...] The Secretary of Homeland Security has waived federal cultural resource laws that generally require federal agencies to consult with federally recognized tribes to ensure expeditious construction of barriers along the southern U.S. border. This testimony discusses examples of (1) federal laws and regulations that apply to Native American cultural resources and (2) factors that impact the effectiveness of federal agencies' tribal consultation efforts. It is based on reports GAO issued from July 2018 through November 2019 related to federal laws that apply to Native American cultural resources, tribal consultation for infrastructure projects, and border security. It also includes additional information about the consultation requirements in these cultural resource laws and regulations."
United States. Government Accountability Office
Ortiz, Anna Maria
2020-02-26
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Black Lung Benefits Program: Oversight is Needed to Address Trust Fund Solvency Strained by Bankruptcies, Statement of Cindy Brown Barnes, Director Education, Workforce, and Income Security, Testimony Before the Committee on Education and Labor, Subcommittee on Workforce Protections, House of Representatives
From the Highlights: "In May 2018, GAO [Government Accountability Office] reported that the Trust Fund [Black Lung Disability Trust Fund], which pays disability benefits to certain coal miners, faced financial challenges. The Trust Fund has borrowed from the U.S. Treasury's general fund almost every year since 1979 to make needed expenditures. GAO's June 2019 testimony included preliminary observations that coal operator bankruptcies were further straining Trust Fund finances because, in some cases, benefit responsibility was transferred to the Trust Fund. This testimony is based on GAO's report being released today, and describes (1) how coal mine operator bankruptcies have affected the Trust Fund, and (2) how DOL [U.S. Department of Labor] managed coal mine operator insurance to limit financial risk to the Trust Fund."
United States. Government Accountability Office
Barnes, Cindy Brown
2020-02-26
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Financial Audit: Federal Deposit Insurance Corporation Funds' 2019 and 2018 Financial Statements
From the Document: "This report transmits the GAO auditor's report on the results of our audits of the 2019 and 2018 financial statements of the two funds that the Federal Deposit Insurance Corporation (FDIC) administers--the Deposit Insurance Fund (DIF) and the Federal Savings and Loan Insurance Corporation (FSLIC) Resolution Fund (FRF). [...] [W]e found [1] the financial statements of the DIF and of the FRF as of and for the years ended December 31, 2019, and 2018, are presented fairly, in all material respects, in accordance with U.S. generally accepted accounting principles; [2] FDIC maintained, in all material respects, effective internal control over financial reporting relevant to the DIF and to the FRF as of December 31, 2019; and [3] with respect to the DIF and to the FRF, no reportable instances of noncompliance for 2019 with provisions of applicable laws, regulations, contracts, and grant agreements we tested."
United States. Government Accountability Office
2020-02-13
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Airport Infrastructure: Information on Funding and Financing for Planned Projects, Report to Congressional Requesters
From the GAO (Government Accountability Office) Highlights: "GAO was asked to examine airport-funding sources and planned infrastructure projects. This report examines, among other issues: (1) levels of federal and other funding that U.S. airports received from fiscal years 2013 through 2017 for infrastructure projects, (2) projected costs of planned infrastructure investments at U.S. airports from fiscal years 2019 through 2023, and (3) any challenges selected airports identified in obtaining projects' funding and financing. GAO analyzed airport-funding data for AIP [Airport Improvement Program] grants, PFCs [passenger-facility charges], airport-generated revenue, and other sources for fiscal years 2013-2017--the most recent years for which data were available-- and FAA's [Federal Aviation Administration] and Airports Council - North America's cost estimates of airports' planned infrastructure projects for fiscal years 2019-2023. GAO also interviewed FAA officials; representatives from airline and airport associations, and bond-rating agencies; officials from 19 selected airports representing airports of different sizes and with the highest planned development costs, among other things; and representatives from eight selected airlines, selected based on factors such as passenger traffic."
United States. Government Accountability Office
2020-02-13
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GAO Audits Involving DOD: Status of DOD's Efforts to Schedule and Hold Timely Entrance Conferences
From the Document: "The Government Accountability Office's (GAO) agency protocols govern our relationships with audited entities. These protocols, coordinated with federal agencies including the Department of Defense (DOD), require agencies to assist us in scheduling an entrance conference within 14 calendar days of receiving notice of a new audit. The entrance conference provides us an opportunity to communicate our audit objectives and enables agencies to assign key points of contact to support our work. In past years, DOD has experienced difficulty meeting the protocol target for the timely facilitation of entrance conferences. [...] We conducted this performance audit from September 2019 to February 2020 in accordance with generally accepted government auditing standards. Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objectives. We believe that the evidence obtained provides a reasonable basis for our findings and conclusions based on our audit objectives."
United States. Government Accountability Office
2020-02-12
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2020 Census: Operations Are Underway with Challenges Remaining, Statement of J. Christopher Mihm, Managing Director, Strategic Issues and Nick Marinos, Director, Information Technology and Cybersecurity, Testimony Before the Committee on Oversight and Reform, House of Representatives
From the Document: "We are pleased to be here today to discuss the operational status of the 2020 Decennial Census. After many years of research, planning, and testing, in January the U.S. Census Bureau (Bureau) kicked off the 2020 Census count of the population with the enumeration of remote Alaska, with Census Day (April 1) on the horizon. [...] At your request, our testimony today will describe the cost and progress of key 2020 Census operations critical to a cost-effective enumeration, as well as major trends or early warnings that may require Bureau or congressional attention to ensure a successful head count."
United States. Government Accountability Office
Mihm, J. Christopher; Marinos, Nick
2020-02-12
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Aviation Maintenance: Additional Coordination and Data Could Advance FAA Efforts to Promote a Robust, Diverse Workforce, Statement of Heather Krause, Director, Physical Infrastructure, Testimony Before the Subcommittee on Aviation, Committee on Transportation and Infrastructure, House of Representatives
From the Document: "The Federal Aviation Administration (FAA) requires that only mechanics who are 'certificated' by the FAA approve aircraft for return to service. A sufficient supply of qualified aviation maintenance workers, including FAA certificated mechanics and repairmen, is necessary for repairing aircraft and maintaining a safe and robust aviation system. Changes in aviation industry technology are ongoing and are expected to continue at a rapid pace, which has implications for the training of these workers. In addition, FAA and the aviation industry anticipate that the demand for air travel will grow in coming years. Federal and aviation industry stakeholders have expressed concern over the capacity of the aviation maintenance workforce to meet projected needs due to retirements, attrition, fleet growth, and the growing demand for air travel. Yet federal data limitations make it difficult to determine certain employment characteristics for this workforce and the curriculum requirements for the aviation maintenance technician (AMT) schools that train certificated mechanics are decades old."
United States. Government Accountability Office
Krause, Heather
2020-02-11
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Arctic Capabilities: Coast Guard is Taking Steps to Address Key Challenges, but Additional Work Remains, Statement of Marie A. Mak, Director, Contracting and National Security Acquisitions, Testimony Before the Subcommittee on Transportation and Maritime Security, Committee on Homeland Security, House of Representatives
From the GAO [Government Accountability Office] Highlights: "The Coast Guard--a component of the Department of Homeland Security (DHS)--is a multimission, maritime military service that is responsible for maritime safety and national security, among other missions. Given the Arctic region's expansive maritime domain, the Coast Guard plays a significant role in Arctic policy implementation and enforcement. The Coast Guard is also the sole provider and operator of the U.S. polar icebreaking fleet-- a critical component in ensuring year-round access to the Arctic. The Coast Guard is developing the first of three heavy polar icebreakers-- the Polar Security Cutter--it has acquired in over 40 years. This statement addresses (1) the Coast Guard's assessment of capability gaps in the region, and (2) key risks facing the Polar Security Cutter acquisition. This statement is primarily based on GAO's June 2016 report examining capability gaps in the Arctic and its September 2018 report examining the Coast Guard's polar icebreaker acquisition."
United States. Government Accountability Office
2020-02-05
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Military Personnel: DOD Has Made Limited Progress Toward Improving Oversight of the Exceptional Family Member Program, Statement of Jacqueline M. Nowicki, Director, Education, Workforce, and Income Security, Testimony Before the Subcommittee on Military Personnel, Committee on Armed Services, House of Representatives
From the GAO [Government Accountability Office] Highlights: "Military families with special needs face unique challenges because of their frequent moves. To assist these families, each Military Service implements its own program, known as EFMP [Exceptional Family Member Program]. The National Defense Authorization Act (NDAA) for Fiscal Year 2017 included a provision for GAO to review the Military Services' EFMPs, including DOD's role in providing guidance for these programs. This statement focuses on the extent to which (1) each Military Service provides family support in the continental United States and (2) the Military Services monitor and DOD evaluates assignment coordination and family support. This statement is based on a May 2018 GAO report and updates its three recommendations as of January 2020. For the report, GAO analyzed EFMP guidance and documents; reviewed federal laws; analyzed fiscal year 2016 EFMP data; visited military installations, selected for their large numbers of military-connected students; and interviewed officials responsible for implementing, monitoring, and evaluating the EFMPs."
United States. Government Accountability Office
2020-02-05
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Campaign Finance: Federal Framework, Agency Roles and Responsibilities, and Perspectives
From the Document: "Campaign finance is the raising and spending of money to influence electoral campaigns at the federal, state, and local levels. The Federal Election Commission (FEC) reported that in 2017 and 2018, candidates, party committees, and political action committees (PAC) raised about $8.6 billion and spent about $6 billion on activities associated with federal elections. With such large sums of money involved, concerns about limiting the potential for political corruption and providing transparency to voters, while protecting free speech, have been at the heart of campaign finance law."
United States. Government Accountability Office
2020-02-03
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Information Technology: DHS Directives Have Strengthened Federal Cybersecurity, but Improvements Are Needed, Report to Congressional Requesters
From the GAO [Government Accountability Office] Highlights: "DHS plays a key role in federal cybersecurity. FISMA [Federal Information Security Modernization Act of 2014] authorized DHS, in consultation with the Office of Management and Budget, to develop and oversee the implementation of compulsory directives--referred to as binding operational directives-- covering executive branch civilian agencies. These directives require agencies to safeguard federal information and information systems from a known or reasonably suspected information security threat, vulnerability, or risk. Since 2015, DHS has issued eight directives that instructed agencies to, among other things, (1) mitigate critical vulnerabilities discovered by DHS through its scanning of agencies' internet-accessible systems; (2) address urgent vulnerabilities in network infrastructure devices identified by DHS; and (3) better secure the government's highest value and most critical information and system assets."
United States. Government Accountability Office
2020-02
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International Boundary and Water Commission: Opportunities Exist to Address Water Quality Problems, Report to Congressional Requesters
From the GAO [Government Accountability Office] Highlights: "Ongoing sewage spills and stormwater runoff carrying trash, sediment, and other pollutants in the Santa Cruz River Basin and Tijuana River Valley watersheds along the U.S.-Mexico border have affected public health, the environment, and local economies. Under the 1944 treaty, the United States and Mexico agreed to work together through IBWC [International Boundary and Water Commission] to address these water quality problems. As part of this effort, USIBWC [U.S. Section of the International Boundary and Water Commission] manages two wastewater treatment plants in Arizona and California. In 2018, the plants treated more than 14 billion gallons of sewage from Mexico. This report (1) describes the authorities and roles for developing and managing the plants and sharing their costs; (2) examines factors affecting the operation of each plant and steps taken to address them; and (3) examines the extent to which USIBWC has taken actions to address water quality problems in the watersheds. GAO reviewed U.S-Mexico treaties, IBWC minutes and permits, and planning and budget data for USIBWC. GAO also interviewed officials from IBWC and other federal agencies, local and state governments, and non-governmental groups."
United States. Government Accountability Office
2020-02
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Puerto Rico Disaster Recovery: FEMA Actions Needed to Strengthen Project Cost Estimation and Awareness of Program Guidance, Report to Congressional Requesters
From the GAO [Government Accountability Office] Highlights: "In September 2017, two major hurricanes--Irma and Maria--struck Puerto Rico, destroying roads and buildings among other things. Puerto Rico estimates that $132 billion will be needed to repair and reconstruct infrastructure and services through 2028. FEMA is the lead federal agency responsible for assisting Puerto Rico to recover from these disasters. FEMA administers the Public Assistance program in partnership with Puerto Rico to provide funds to rebuild damaged infrastructure and restore services. GAO was asked to review federal recovery efforts in Puerto Rico. In this report, GAO examines, among other things, (1) the status of FEMA Public Assistance program funding and any challenges in implementing the program, (2) the extent to which Public Assistance cost estimating guidance addresses conditions in Puerto Rico and aligns with best practices, and (3) the extent to which FEMA has developed policies and guidance for the program and any challenges with these policies and guidance. GAO reviewed FEMA's cost estimation guidance as well as documentation and data on the Public Assistance program through September 2019. GAO conducted site visits to Puerto Rico and interviewed FEMA and Puerto Rico government officials regarding the status of recovery efforts."
United States. Government Accountability Office
2020-02
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Coast Guard: Initiatives to Address Aids to Navigation Challenges Could Be Enhanced to Better Ensure Effective Implementation, Report to Congressional Requesters
From the GAO [Government Accountability Office] Highlights: "One of the Coast Guard's statutory missions is the care and maintenance of ATON [aids to navigation]. Much like drivers need signs and universal driving rules, mariners need equivalent nautical 'rules of the road.' As of November 2019, the Coast Guard managed 45,664 federal fixed and floating ATON that are designed to assist those operating in the U.S. Marine Transportation System, which includes about 25,000 miles of waterways, 1,000 harbor channels, 300 ports, and 3,700 terminals. According to the Coast Guard, as of July 2018, these ATON had a collective replacement value of about $1.6 billion. The Coast Guard has faced an array of challenges in managing its ATON, such as deteriorating buoys, and questions have been raised regarding the extent to which the Coast Guard is addressing these challenges. This report (1) describes what is known about the condition and costs of maintaining the Coast Guard's ATON, and (2) examines challenges the Coast Guard has experienced in managing its ATON and how it is addressing them. To address these issues, GAO reviewed ATON regulations and guidance, analyzed data on ATON condition and cost measures, collected input from all nine Coast Guard districts on ATON challenges, accompanied ATON units on mission activities, assessed agency initiatives using leading program management practices, and interviewed headquarters and field unit officials."
United States. Government Accountability Office
2020-02
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Aviation Security: TSA Could Strengthen Its Insider Threat Program by Developing a Strategic Plan and Performance Goals, Report to Congressional Requesters
From the Document: "Aviation workers using their access privileges to exploit vulnerabilities and potentially cause harm at the nation's airports is known as an 'insider threat.' TSA [Transportation Security Administration], airport operators, and air carriers share the responsibility to mitigate all insider threats at airports. In October 2019, TSA estimated there are about 1.8 million aviation workers at the nation's airports. GAO [Government Accountability Office] was asked to review TSA's and aviation stakeholders' efforts to mitigate insider threats at airports. This report (1) discusses the efforts that TSA, airport operators, and air carriers have taken to help mitigate insider threats at airports and (2) evaluates the extent to which TSA's Insider Threat Program is guided by a strategic plan and has performance goals. GAO reviewed TSA guidance; analyzed TSA data from a questionnaire sent to a representative sample of airport operators; and obtained information from TSA officials, officials from selected larger U.S.-based air carriers, and a nongeneralizable sample of seven airport operators, selected, in part, based on the number of aircraft takeoffs and landings."
United States. Government Accountability Office
2020-02
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Aviation Security: TSA and Airport Stakeholders Have Enhanced Airport Public Area Security, but a Plan is Needed for Future Collaboration, Report to Congressional Requesters
From the Document: "Threats to public areas of airports have increased in recent years. TSA is responsible for civil aviation security, which includes ensuring the security and safety of aircraft and the traveling public. In November 2013, an armed individual entered the Los Angeles International Airport (LAX) and killed a Transportation Security Officer. Subsequent domestic and international attacks in airport public areas further emphasized the need to better secure these areas. In response, Congress has taken action--including passage of the 2015 Gerardo Hernandez Act and the 2018 TSA Modernization Act--to address incident planning and response at airports and the security of public areas of transportation facilities, including airports. GAO [Government Accountability Office] was asked to assess actions taken to secure the public areas of TSA- regulated airports. This report (1) describes actions TSA has taken in response to the LAX shooting and the Gerardo Hernandez Act, and (2) examines additional actions taken in response to subsequent security incidents and the TSA Modernization Act. GAO reviewed TSA reports issued after airport attacks; the Gerardo Hernandez Act and TSA Modernization Act; and other TSA documents related to securing public areas. GAO also conducted interviews with and obtained information from TSA and officials from a nongeneralizable sample of 6 TSA-regulated airports, selected based on factors such as size and location."
United States. Government Accountability Office
2020-02
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Office of Congressional Workplace Rights: Weaknesses in Cybersecurity Management and Oversight Need to Be Addressed, Report to Congressional Committees
From the Document: "OCWR [Office of Congressional Workplace Rights] is an independent, nonpartisan office that administers and enforces various provisions related to fair employment, and occupational safety and health within the legislative branch. To meet its mission, OCWR relies extensively on external parties, such as the Library of Congress, for IT [information technology] support. In December 2018, Congress passed the Congressional Accountability Act of 1995 Reform Act (Reform Act) which, among other things, required OCWR to create a secure, online system to receive and keep track of claims related to employee rights and protections, such as sexual harassment and discrimination. To meet this requirement, OCWR initiated the SOCRATES [Secure Online Claims Reporting and Tracking E-filing System] project to upgrade its legacy claims management system. The Reform Act included a provision for GAO [Government Accountability Office] to review OCWR's cybersecurity practices. This report examines the extent to which OCWR (1) incorporated key cybersecurity management activities into project planning for its claims management system upgrade, (2) performed oversight of security controls and mitigated risks for selected systems operated by external parties on its behalf and, (3) established an effective approach for managing organization-wide cybersecurity risk. To address these objectives, GAO compared OCWR IT policies, procedures, strategic plans, and documentation for two selected systems to leading IT project planning, system oversight, and cybersecurity management practices."
United States. Government Accountability Office
2020-02
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Emergency Alerting: Agencies Need to Address Pending Applications and Monitor Industry Progress on System Improvements, Report to Congressional Requesters
From the Government Accountability Office (GAO) Highlights: "Public alerts and warnings are critical to protect lives and provide information during emergencies, such as wildfires and floods. The IPAWS [Integrated Public Alert and Warning System] Modernization Act, enacted in 2016, required FEMA, in consultation and coordination with FCC [Federal Communications Commission], to enhance and test the capabilities of IPAWS and increase its adoption among state and local public safety agencies. GAO was asked to review the federal response to recent natural disasters. This report examines, among other things: (1) trends in the use of IPAWS and (2) actions that FEMA and FCC have taken to modernize IPAWS and increase its adoption. GAO analyzed relevant data and documentation and assessed FCC's efforts against leading government performance management practices and FEMA and FCC's efforts against internal control standards. GAO interviewed federal officials involved in emergency alerting. GAO also interviewed a nongeneralizable selection of IPAWS alerting authorities and applicants, local governments, public safety and industry associations, and communications companies. GAO selected alerting authorities that experienced different types of disasters and threats to public safety from 2017 to 2019."
United States. Government Accountability Office
2020-02
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Election Security: DHS Plans Are Urgently Needed to Address Identified Challenges Before the 2020 Elections, Report to Congressional Committees
From the Government Accountability Office (GAO) Highlights: "In January 2017, the Secretary of Homeland Security designated election infrastructure as a critical infrastructure subsector. The designation allowed DHS to prioritize assistance to state and local election officials to protect key election assets, including voter registration databases and voting equipment. [...] This report addresses (1) DHS's election security efforts and selected election officials' perspectives on them, and (2) DHS's planning for the 2020 elections. GAO reviewed DHS's strategies, plans, and services provided to election officials. GAO also interviewed DHS officials, representatives of the EI-ISAC [Election Infrastructure Information Sharing and Analysis Center], a DHS-funded center responsible for sharing threat information nationwide, and election officials from eight states and three local jurisdictions. GAO selected the states and local jurisdictions to provide geographic diversity and variation in election administration, among other factors. The results from these states and localities are not generalizable, but provide insight into election officials' perspectives on DHS's efforts."
United States. Government Accountability Office
2020-02
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Virtual Currencies: Additional Information Reporting and Clarified Guidance Could Improve Tax Compliance, Report to the Ranking Member, Committee on Ways and Means, House of Representatives
From the Government Accountability Office (GAO) Highlights: "Virtual currencies, such as bitcoin, have grown in popularity in recent years. Individuals and businesses use virtual currencies as investments and to pay for goods and services. GAO was asked to review IRS's [Internal Revenue Service] efforts to ensure compliance with tax obligations for virtual currencies. This report examines (1) what is known about virtual currency tax compliance; (2) what IRS has done to address virtual currency tax compliance risks; (3) the extent to which IRS's virtual currency guidance meets taxpayer needs; and (4) whether additional information reporting on virtual currency income could assist IRS in ensuring compliance. GAO reviewed IRS forms and guidance and interviewed officials at IRS, FinCEN [Financial Crimes Enforcement Network], and other federal agencies, as well as tax and virtual currency stakeholders."
United States. Government Accountability Office
2020-02
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Federal Real Property: GSA Should Improve Accuracy, Completeness, and Usefulness of Public Data, Report to the Committee on Transportation and Infrastructure, House of Representatives
From the Government Accountability Office (GAO) Highlights: "The lack of reliable data on federal assets is one of the main reasons Federal Real Property Management remains on GAO's high risk list. In 2016, legislation required GSA [General Services Administration] to publish a single, comprehensive, and descriptive database of federal real property that would be available to the public. The database could be used for research and other potential applications. GAO was asked to study the public database. This report assesses (1) GSA's efforts to improve the reliability of FRPP's [Federal Real Property Profile] data and the public database, (2) the public database's completeness, and (3) the presentation of the data in the public database. GAO reviewed federal laws, documents, and data, including GSA's fiscal years 2017 and 2018 FRPP and public databases. GAO interviewed officials at GSA and from six federal agencies selected in locations with enough questionable data in the public database to analyze, among other things, and studied assets in Washington, D.C., Illinois, and New Mexico. GAO also interviewed selected stakeholders involved in federal real property management, such as real estate brokers."
United States. Government Accountability Office
2020-02
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Defense Health Care: Plans Needed to Ensure Implementation of Required Elements for Tricare's Managed Care Support Contracts, Report to Congressional Committees
From the Government Accountability Office (GAO) Highlights: "In fiscal year 2018, DOD provided health care services to more than 9 million eligible beneficiaries through TRICARE, its regionally structured health care program. In each of its two regions (East and West), DOD uses contractors to manage health care delivery through civilian providers. The NDAA [National Defense Authorization Act] 2017 required a number of changes to the TRICARE program through its contracts. Specifically, it required DOD to implement a strategy with 13 specific elements--related to provider networks, telehealth services, and referrals, among other areas--for its contracts. The NDAA 2017 and the accompanying Senate Report 114-255 included provisions for GAO to examine DOD's managed care support contract acquisition process and requirements. This report (1) describes changes DOD made to its TRICARE contracts and acquisition process between its T-3 and T-2017 contracts and (2) examines the extent to which DOD implemented the 13 elements as required by the NDAA 2017, among other things. GAO reviewed and analyzed relevant federal statutes, T-3 and T-2017 planning and contracting documents, and interviewed DOD officials and TRICARE contractors."
United States. Government Accountability Office
2020-02
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Tax Cuts and Jobs Act: Considerable Progress Made Implementing Business Provisions, but IRS Faces Administrative and Compliance Challenges, Report to Ranking Member, Committee on Finance, U.S. Senate
From the Highlights: "According to IRS [Internal Revenue Service], TCJA [Tax Cuts and Jobs Act of 2017] was the most sweeping tax law change in more than three decades, with 86 provisions that modified, added to, or repealed business and international taxes, such as the qualified business income deduction. IRS determined it would take significant effort to implement the law given the limited time-frame and magnitude of the provisions. GAO [Government Accountability Office] was asked to review IRS's implementation of TCJA business and international provisions. Among other reporting objectives, this report examines IRS's (1) progress implementing the provisions, (2) processes to provide guidance, and (3) challenges for effectively administering these provisions."
United States. Government Accountability Office
2020-02
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Coast Guard: Actions Needed to Evaluate the Effectiveness of Organizational Changes and Determine Workforce Needs, Report to Congressional Requesters
From the Highlights: "The Coast Guard is a multi-mission maritime military service responsible for maritime safety, security, and environmental protection, among other things. Since 2006 the Coast Guard has implemented organizational changes to improve its effectiveness and efficiency. During this time, the Coast Guard also created a workforce assessments process to determine the number of personnel and skills required to meet mission needs. In April 2018, the Coast Guard reported to Congress that it was operating below the workforce necessary to meet its mission needs. GAO [Government Accountability Office] was asked to review the status of the Coast Guard's modernization and workforce assessment efforts. Among other things, this report examines the extent to which the Coast Guard (1) applied key practices for agency reorganization and (2) has assessed its workforce needs."
United States. Government Accountability Office
2020-02
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Black Lung Benefits Program: Improved Oversight of Coal Mine Operator Insurance is Needed, Report to Congressional Requesters
From the Highlights: "In May 2018, GAO [Government Accountability Office] reported that the Trust Fund [Black Lung Disability Trust Fund], which pays benefits to certain coal miners, faced financial challenges. The Trust Fund has borrowed from the U.S. Treasury's general fund almost every year since 1979 to make needed expenditures. GAO's June 2019 testimony included preliminary observations that coal operator bankruptcies were further straining Trust Fund finances because, in some cases, benefit responsibility was transferred to the Trust Fund. This report examines (1) how coal mine operator bankruptcies have affected the Trust Fund, and (2) how DOL [U.S. Department of Labor] managed coal mine operator insurance to limit financial risk to the Trust Fund."
United States. Government Accountability Office
2020-02
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National Mediation Board: Additional Actions Needed to Fully Implement Prior GAO Recommendations and Improve Agency Management and Oversight, Report to Congressional Committees
From the Document: "NMB [National Mediation Board] was established under the Railway Labor Act to facilitate labor relations for airline and railway carriers by mediating and arbitrating labor disputes and overseeing union elections. The FAA [Federal Aviation Administration] Modernization and Reform Act of 2012 included a provision for GAO [Government Accountability Office] to evaluate NMB programs and activities every 2 years. GAO's previous reports, issued in December 2013, February 2016, and March 2018, included 13 recommendations for NMB based on assessments of policies and processes in several management and program areas. NMB had implemented six of those recommendations previously, leaving seven for our review. This fourth report examines the (1) extent to which NMB has taken actions to fully implement GAO's remaining recommendations, and (2) other challenges NMB faces in key management areas and in overseeing its operations. GAO reviewed relevant federal laws, regulations, and NMB documents, such as its travel and telework policies; examined arbitration caseload data and the results of NMB's 2019 Organizational Climate Assessment; and interviewed NMB officials."
United States. Government Accountability Office
2020-02
