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Critical Infrastructure Protection: CISA Should Improve Priority Setting, Stakeholder Involvement, and Threat Information Sharing, Report to Congressional Requesters
From the Highlights: "The risk environment for critical infrastructure ranges from extreme weather events to physical and cybersecurity attacks. The majority of critical infrastructure is owned and operated by the private sector, making it vital that the federal government work with the private sector, along with state, local, tribal, and territorial partners. CISA [Cybersecurity and Infrastructure Security Agency] is the lead federal agency responsible for overseeing domestic critical infrastructure protection efforts. GAO [Government Accountability Office] was asked to review CISA's critical infrastructure prioritization activities. This report examines (1) the extent to which the National Critical Infrastructure Prioritization Program currently identifies and prioritizes nationally significant critical infrastructure, (2) CISA's development of the National Critical Functions framework, and (3) key services and information that CISA provides to mitigate critical infrastructure risks."
United States. Government Accountability Office
2022-03
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Science & Tech Spotlight: Long COVID
From the Document: "Long COVID [coronavirus disease], according to the Centers for Disease Control and Prevention (CDC), is the occurrence of new, returning, or ongoing health problems 4 or more weeks after an initial infection with SARS-CoV-2 [severe acute respiratory syndrome coronavirus 2], the virus that causes COVID-19. It is also known by other names, including post-acute COVID, post-COVID conditions, and chronic COVID. Symptoms of long COVID vary from person to person. They may include fatigue, cognitive impairment (or 'brain fog'), muscle or joint pain, shortness of breath, heart palpitations, sleep difficulties, and mood changes. Long COVID can affect multiple organ systems and cause tissue damage. [...] Long COVID is a post-viral syndrome. Post-viral syndromes are well documented for a range of infections. For example, one study found that more than 27 percent of survivors from another coronavirus, severe acute respiratory syndrome (SARS), had chronic fatigue syndrome 4 years after their initial infection. [...] Long COVID has potentially affected up to 23 million Americans, pushing an estimated 1 million people out of work. The full magnitude of health and economic effects is unknown but is expected to be significant. The causes of long COVID are not fully understood, complicating diagnosis and treatment. The condition raises policy questions, such as how best to support patients."
United States. Government Accountability Office
2022-03
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Tribal Epidemiology Centers: HHS Actions Needed to Enhance Data Access, Report to Congressional Addressees
From the Highlights: "AI/ANs [American Indians and Alaska Natives] have experienced longstanding problems accessing health care services and worse health outcomes than the general U.S. population, such as a life expectancy that is 5.5 years shorter than the U.S. average, according to IHS [Indian Health Service]. To provide tribes with public health support, Congress required the establishment of TECs [tribal epidemiology centers] and, in 2010, authorized their access to HHS [Department of Health and Human Services] data. The COVID-19 [coronavirus disease 2019] pandemic highlighted the need to understand TECs' access to epidemiological data to help AI/AN communities prevent and control diseases. The CARES [Coronavirus Aid, Relief, and Economic Security] Act includes a provision for GAO [Government Accountability Office] to report on its ongoing COVID-19 monitoring and oversight efforts. Also, GAO was asked to examine TECs' access to epidemiological data. This report (1) describes TECs' access to and use of epidemiological data, and (2) examines factors that have affected TECs' access to HHS epidemiological data."
United States. Government Accountability Office
2022-03
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High-Risk Series: Key Practices to Successfully Address High-Risk Areas and Remove Them from the List, Report to Congressional Committees
From the Highlights: "This report discusses key practices for successfully addressing federal programs and operations vulnerable to waste, fraud, abuse, or mismanagement, or in need of transformation. Since the inception of GAO [Government Accountability Office]'s High-Risk List in 1990, GAO has removed more than 40 percent of the areas on the list in response to demonstrated progress. Five practices, which align with GAO's criteria for removal from the list, have led to this progress and contributed to billions of dollars in savings. Federal financial benefits due to progress in addressing high-risk areas during the past 16 years (fiscal years 2006 through 2021) totaled more than $626 billion. This report explains the relationship between the key practices and significant improvements to reduce risks. The examples of progress in this report can serve as a guide for federal action to successfully address areas that remain on the High-Risk List."
United States. Government Accountability Office
2022-03
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DHS Annual Assessment: Most Acquisition Programs Are Meeting Goals Even with Some Management Issues and COVID-19 Delays, Report to Congressional Committees
From the Highlights: "In 2015, a Senate report included a provision for GAO [U.S. Government Accountability Office] to review DHS's major acquisitions. This is GAO's seventh review of the cost and schedule performance of selected major DHS acquisition programs. This report examines the extent to which these programs are meeting baseline goals and describes efforts to mitigate COVID-19 [coronavirus disease 2019]-related effects on delivery of capabilities to end users. GAO assessed 29 acquisition programs, including DHS's largest programs and those that GAO identified as at risk of poor outcomes, to determine program status as of September 30, 2021. GAO assessed progress in meeting cost and schedule goals; reviewed policy, memorandums, and information about the cost and schedule effects of COVID-19; and interviewed DHS officials."
United States. Government Accountability Office
2022-03
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Data Center Optimization: Agencies Continue to Report Mixed Progress Against OMB's Targets, Report to Congressional Committees
From the Highlights: "In December 2014, Congress enacted federal IT [Information Technology] acquisition reform legislation known as FITARA [Federal Information Technology Acquisition Reform], which included provisions related to ongoing federal data center consolidation efforts. The high cost and low utilization led OMB [Office of Management and Budget] to establish a coordinated, governmentwide effort to improve the efficiency, performance, and environmental footprint of federal data center activities. OMB's Federal Chief Information Officer launched DCOI [Data Center Optimization Initiative] to build on prior efforts by requiring, among other things, that agencies consolidate inefficient infrastructure, optimize existing facilities, and transition to more efficient infrastructure, such as cloud services. Congress included a provision in FITARA for GAO [Government Accountability Office] to annually review agencies' data center inventories and strategies. This report addresses (1) agencies' progress on data center closures and the related savings that have been achieved, and agencies' plans for future closures and savings; and (2) agencies' progress against OMB's data center optimization targets. GAO reviewed the 24 DCOI agencies data center inventories as of June and August 2021, including their reported cost savings documentation and data center optimization strategic plans, and interviewed relevant agency officials[.] [...] GAO reiterates that agencies need to address the 25 recommendations previously made to them that have not yet been implemented. Of the 24 DCOI agencies and OMB, six agreed with the information presented in the report, eight neither agreed nor disagreed, and 11 had no comments."
United States. Government Accountability Office
2022-03
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Capitol Attack: Additional Actions Needed to Better Prepare Capitol Police Officers for Violent Demonstrations, Report to Congressional Requesters
From the Highlights: "On January 6, 2021, thousands of demonstrators surrounded the U.S. Capitol Building to dispute the outcome of the 2020 presidential election. Demonstrators attacked and injured law enforcement officers and breached the building. The Capitol Police is responsible for protecting the Congress, including members, staff, visitors, and facilities. GAO [Government Accountability Office] was asked to review a range of issues related to the events surrounding the January 6 attack. This fourth report addresses (1) how the Capitol Police prepared its officers to use force and maintain crowd control during large-scale demonstrations prior to the attack; (2) reported use of force during the attack; (3) Capitol Police officer perspectives on their preparedness for the attack; and (4) changes made to better prepare officers in the future. GAO reviewed Capitol Police policies and training for use of force and crowd control. GAO analyzed the use of force reports from January 6, 2021, which describe the types of force used and supervisors' determinations on whether the force was justified. GAO also conducted a survey of Capitol Police officers who were on duty at any point on January 6. GAO received responses from 315 officers, a 20 percent response rate. Although not generalizable to all officers on duty that day, the results provide perspectives on officer preparedness. GAO also interviewed department officials and reviewed documents on actions taken since the attack."
United States. Government Accountability Office
2022-03
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Cybersecurity: Internet Architecture is Considered Resilient, but Federal Agencies Continue to Address Risks, Report to the Committee on Armed Services, House of Representatives
From the Highlights: "The internet is a global system of interconnected networks used by billions of people across the world to perform personal, educational, commercial, and governmental tasks. The U.S. government over time has relinquished its oversight role of the internet. A global, multistakeholder community made up of many organizations shapes internet policy, operations, and security. But the ongoing and increasing reliance on the internet underscores the need to understand the risks to its underlying architecture. The House Committee on Armed Services Report accompanying the 'William M. (Mac) Thornberry National Defense Authorization Act for Fiscal Year 2021' included a provision for GAO [Government Accountability Office] to examine internet architecture security. This report (1) identifies security risks related to the internet architecture and (2) determines the extent to which U.S. federal agencies have taken actions to address security risks to the internet architecture."
United States. Government Accountability Office
2022-03
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Cybersecurity: OMB Should Update Inspector General Reporting Guidance to Increase Rating Consistency and Precision, Report to Congressional Committees
From the Highlights: "Since 1997, GAO [government Accountability Office] has designated information security as a governmentwide high-risk area. To protect federal information and systems, FISMA requires federal agencies to develop, document, and implement information security programs. Congress included a provision in FISMA [Federal Information Security Modernization Act of 2014] for GAO to periodically report on agencies' implementation of the act. GAO's objectives in this report were to (1) describe the reported effectiveness of federal agencies' implementation of cybersecurity policies and practices and (2) evaluate the extent to which relevant officials at federal agencies consider FISMA to be effective at improving the security of agency information systems."
United States. Government Accountability Office
2022-03
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Information Security: Privacy Program Improvements Could Enhance GAO Efforts to Protect Data and Systems
From the Report Highlights: "This report presents the OIG's [Office of the Inspector General] Fiscal Year (FY) 2021 assessment of the effectiveness of GAO's [Government Accountability Office] information security program in relation to selected Federal Information Security Modernization Act of 2014 (FISMA) requirements. [...] We assessed GAO's information systems against selected FY 2021 Inspector General (IG) FISMA reporting metrics, and found certain aspects pertaining to management of data protection and privacy have opportunities for improvement. While GAO has taken steps to protect sensitive information and prevent data exfiltration, opportunities exist to improve its privacy program in the areas of incident response and training for people with specific roles."
United States. Government Accountability Office. Office of the Inspector General
2022-03
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Defense Acquisitions: Cyber Command Needs to Develop Metrics to Assess Warfighting Capabilities, Report to Congressional Committees
From the Highlights: "The U.S. faces increasingly sophisticated cyber threats, such as the 2019 SolarWinds security breach. To mitigate these threats, DOD is continually developing new software-based capabilities. Cyber Command created the JCWA [Joint Cyber Warfighting Architecture] in 2019 to address these needs and synchronize cyber warfighting programs across DOD. The JCWA includes a range of software-enabled systems, sensors, and tools that the Army and Air Force are procuring for Cyber Command. In November 2020, GAO [Government Accountability Office] reported shortfalls in the JCWA governance structure and interoperability goals and recommended that Cyber Command define roles and responsibilities for overseeing the JCWA programs and develop such goals. A Senate report included a provision for GAO to review the status of the JCWA. This is GAO's second report. This report examines Cyber Command's progress in defining JCWA roles, responsibilities, and interoperability goals; and efforts to assess the JCWA acquisitions using outcome-based metrics."
United States. Government Accountability Office
2022-03
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Artificial Intelligence: DOD Should Improve Strategies, Inventory Process, and Collaboration Guidance, Report to Congressional Committees
From the Highlights: "DOD strategies state that AI [artificial intelligence] will transform the character of warfare, and failure to adopt AI technology could hinder the capability of warfighters to defend our nation. DOD is making organizational changes and investing billions of dollars to incorporate AI technology, such as establishing the Joint AI Center to accelerate the delivery of AI-enabled capabilities across DOD. House Report 116-442 accompanying the National Defense Authorization Act for Fiscal Year 2021, includes a provision for GAO [Government Accountability Office] to assess DOD's resources, capabilities, and plans for AI technology. This report evaluates the extent to which (1) DOD's AI Strategy and associated plans include characteristics of a comprehensive strategy; (2) DOD has identified and reported AI activities across the department; and (3) DOD collaborates on its AI activities."
United States. Government Accountability Office
2022-03
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Indian Health Service: Information on Third-Party Collections and Processes to Procure Supplies and Services, Report to Congressional Requesters
From the Highlights: "IHS [Indian Health Service] provides care to American Indians and Alaska Natives (AI/AN) through a system of federally and tribally operated facilities. In addition to receiving appropriated funds, IHS relies on funding from third-party collections to procure services, supplies, and pharmaceuticals needed for its operations. Ensuring AI/ANs have access to quality health care requires IHS to effectively manage its resources such as third-party collections and procurement processes, including those procurements made under the Buy Indian Act. GAO [U.S. Government Accountability Office] was asked to review IHS's oversight of third-party collections and its procurements. Among other things, this report examines recent trends in, and IHS's processes to oversee, third-party collections and the extent to which IHS uses the Buy Indian Act when procuring services and products, such as medical supplies. GAO reviewed agency documents, including policies, and interviewed IHS officials from headquarters and the nine area offices with two or more federally operated facilities--area offices are responsible for monitoring federally operated facilities' operations and finances. GAO also reviewed data on third-party collections at IHS federally operated facilities for fiscal years 2015 through 2021 and analyzed contracting data from the Federal Procurement Data System for fiscal years 2015 through 2020, the most recent data available at the time GAO began its review."
United States. Government Accountability Office
2022-03
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Indian Energy Service Center: Support Activities Have Been Provided, but Goals and Performance Measures Should Be Defined, Report to the Secretary of the Interior
From the Highlights: "Indian tribes and their members hold considerable energy resources and may use these resources to provide economic benefits and improve the well-being of their communities. To develop energy resources, tribes and their members work with multiple federal agencies involved in regulating development of Indian energy resources and distributing royalty payments. GAO [U.S. Government Accountability Office] and others have previously found that developing Indian energy resources has been hindered by Interior's Bureau of Indian Affairs' inefficient management. In fiscal year 2015, Interior established the Indian Energy Service Center to improve its management of energy development in Indian country and increase collaboration between federal agencies. This report examines (1) the Service Center's activities since 2015 toward improving management of Indian energy resources, and (2) the extent to which the Service Center has followed performance management practices. GAO examined agency documentation and interviewed officials. [...] GAO is making two recommendations, including that Interior establish performance goals and measures for the Indian Energy Service Center's activities. Interior agreed with these recommendations."
United States. Government Accountability Office
2022-03
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Leading Practices: Agency Acquisition Policies Could Better Implement Key Product Development Principles, Report to Congressional Addressees
From the Document: "Leading companies take a disciplined approach to develop innovative products that satisfy their customers' needs, and to deliver them to market on time and within planned costs. The 13 leading companies GAO [U.S. Government Accountability Office] interviewed perform similar activities when developing new products, such as iterative design in hardware and software development. These activities in the development process align with the four key principles that help project teams deliver innovative products to market quickly and efficiently. GAO found that the department-wide acquisition policies of DOD, DHS, and NASA implement some key product development principles. But, they have yet to fully implement others. This gap limits agencies from ensuring a consistent approach to developing and delivering products with speed and efficiency. [...] GAO is making nine recommendations to DOD, DHS, and NASA to update acquisition policies to fully implement key principles of product development. All three agencies concurred with our recommendations."
United States. Government Accountability Office
2022-03
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Transportation Security: TSA Efforts to Coordinate with Stakeholders on COVID-19 Security Directives, Report to Congressional Committees
From the Highlights: "In response to the pandemic, the federal government has been concerned about how to slow the spread of COVID-19 [coronavirus disease 2019], including in the transportation sector. TSA, the federal agency responsible for securing the nation's transportation sector, issues security directives if threat information, events, or significant vulnerabilities indicate that additional security measures are needed. TSA security directives establish mandatory measures for transportation operators to implement. The CARES [Coronavirus Aid, Relief, and Economic Security] Act includes a provision for GAO [U.S. Government Accountability Office] to monitor the federal response to the COVID-19 pandemic. GAO was also asked to review TSA efforts to respond. This report describes TSA's (1) security directives issued to address COVID-19, (2) coordination with interagency and industry stakeholders on COVID-19 security directives, and (3) efforts to ensure operators' implementation of TSA's COVID-19 security directives as well as TSA and FAA [U.S. Federal Aviation Administration] investigations of non-masked passengers. GAO reviewed relevant agency documents and guidance, and analyzed data on related enforcement actions taken from February 2, 2021 to March 7, 2022 for TSA and from January 1, 2021 to November 1, 2021 for FAA. GAO interviewed TSA, FAA, and the Centers for Disease Control and Prevention officials as well as a nongeneralizable sample of transportation stakeholders, selected based on transportation mode, region of operation, and other factors to obtain insights into stakeholder perspectives on TSA coordination."
United States. Government Accountability Office
2022-03
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2020 Census: Bureau Released Apportionment and Redistricting Data, but Needs to Finalize Plans for Future Data Products, Congressional Requesters
From the Highlights: "In response to the COVID-19 [coronavirus disease 2019] national emergency, the Bureau made major and unprecedented adjustments to its plans for the 2020 Census. Operational delays led to the delayed release of the apportionment numbers and redistricting data products. The Bureau is evaluating the effect these adjustments had on the quality of the data collected. In recent years, GAO [U.S. Government Accountability Office] has identified challenges to the Bureau's ability to conduct a cost-effective count, including new innovations and acquisition and development of IT [Information Technology] systems. In 2017, these challenges led GAO to place the 2020 Census on its High-Risk List. GAO was asked to provide regular updates on the 2020 Census. This report focuses on the Bureau's plans for protecting the privacy of respondent data, and its post-data collection activities to assess data quality. To describe the Bureau's plans for protecting the privacy of respondent data for the 2020 Census, and its post-data collection activities we reviewed documentation on the status and plans for disclosure avoidance activities and for selected operations relevant to assessing data quality. [...] GAO is recommending that the Bureau update its schedule for disclosure avoidance-related activities, to include specific time frames for all related activities. In its comments, the Department of Commerce agreed with GAO's findings and recommendation. The Bureau also provided technical comments, which GAO has incorporated as appropriate."
United States. Government Accountability Office
2022-03
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Sexual Assault DOD and Coast Guard Should Ensure Laws Are Implemented to Improve Oversight of Key Prevention and Response Efforts, Report to Congressional Committees
From the Highlights: "Sexual assault is a heinous crime that can have lasting, harmful effects on victims, and contradicts the core values that DOD and the Coast Guard expect servicemembers to follow. The National Defense Authorization Act (NDAA) for Fiscal Year 2020 includes a provision for GAO [Government Accountability Office] to review the armed forces' implementation of statutory requirements related to sexual assault prevention and response from fiscal years 2004 through 2019. This report identifies and describes the status of each statutory requirement for sexual assault prevention and response contained in the NDAAs. It also evaluates the extent to which DOD and the Coast Guard implemented the statutory requirements, and assessed their effectiveness when directed by statute."
United States. Government Accountability Office
2022-03
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Technology Assessment: Blockchain, Emerging Technology Offers Benefits for Some Applications but Faces Challenges, Report to Congressional Requesters
From the Document: "Economies rely on central authorities and trusted intermediaries to facilitate business transactions. Blockchain is a technology that could reduce the need for such entities while establishing a system of verification. It might therefore improve a variety of financial and non-financial applications. However, the use of blockchain technologies raises a variety of ethical, legal, economic, and social concerns. GAO [Government Accountability Office] was asked to conduct a technology assessment on the use of blockchain, with an emphasis on foresight and policy implications. This report discusses (1) non-financial applications of blockchain, including potential benefits and challenges, (2) financial applications of blockchain, including potential benefits and challenges, and (3) policy options that could help enhance benefits or mitigate challenges of blockchain technologies. GAO assessed blockchain applications developed for or used in finance, government, supply chain management, and organization management; interviewed a range of stakeholder groups including government, industry, academia, and a venture capital firm; convened a meeting of experts in collaboration with the National Academies of Sciences, Engineering, and Medicine; and reviewed key reports and scientific literature. GAO is identifying policy options in this report."
United States. Government Accountability Office
2022-03
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COVID-19: Information on HHS's Public Education Campaign, Report to Congressional Committees
From the Highlights: "In response to the COVID-19 [coronavirus disease 2019] pandemic, HHS [Department of Health and Human Services] began a national public education campaign led by ASPA [Office of the Assistant Secretary for Public Affairs]. Congressional committees and the media raised questions about the focus and timing of the campaign. There were also concerns that funds meant for CDC [Centers for Disease Control and Prevention] were used to pay for the effort. The CARES Act [Coronavirus Aid, Relief, and Economic Security Act] includes a provision for GAO [Government Accountability Office] to report on the federal response to the pandemic. In addition, GAO was asked to conduct a review of the award process for the COVID-19 public education campaign, as well as its source of funding. This report describes, among other issues: ASPA, FDA, and NIH's [National Institutes of Health] roles in executing the COVID-19 public education campaign, and how ASPA paid for the campaign awards. To conduct this work, GAO reviewed and analyzed inter-agency agreements, award files, related funding documents, and the products developed for the public education campaign; federal statutes and regulations; applicable agency guidance; and agency email communications about the campaign. GAO also interviewed relevant agency officials and contractors, and received written answers to questions regarding the funding used for the campaign. GAO provided a draft of this report to HHS for review and comment. HHS stated that it appreciated the opportunity to review the draft, and had no comments."
United States. Government Accountability Office
2022-03
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COVID-19: State Should Strengthen Policies to Better Maintain Overseas Operations in Future Crises, Report to Congressional Addressees
From the Highlights: "The U.S. government has over 22,000 U.S. staff working in more than 290 overseas posts. State made operational adjustments in an effort to balance overseas staff's health with the pursuit of diplomacy during the COVID-19 [coronavirus disease 2019] pandemic. The CARES [Coronavirus Aid, Relief, and Economic Security] Act includes a provision for GAO [Government Accountability Office] to report on its ongoing oversight efforts related to COVID-19. In addition, GAO was asked to examine State's overseas operational response to COVID-19. This report examines, among other things, actions State took to respond to COVID-19 and how it communicated them to overseas employees, posts' operational adjustments and the effect on operations, and lessons learned identified by State."
United States. Government Accountability Office
2022-03
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Science & Tech Spotlight: Science, Technology Assessment, and Analytics Counter-Drone Technologies
From the Document: "Uncrewed aircraft systems [UAS], or 'drones,' can pose safety and security risks to critical U.S. sites and may be used for smuggling or other criminal activity. With over 2 million drones projected in the U.S. by 2024, these risks are likely to grow. Detection and mitigation technologies could counter these risks, but may face challenges around effectiveness and unintended impacts. [...] Counter-UAS technologies generally fall into two categories: detection and mitigation. Detection technologies include infrared devices to track heat signatures, radio frequency systems to scan for control signals, and acoustic methods to recognize the unique sounds produced by UAS motors. According to a 2019 Bard College report, radio frequency and radar systems are the most common detection technologies."
United States. Government Accountability Office
2022-03
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Waste Isolation Pilot Plant: Construction Challenges Highlight the Need for DOE to Address Root Causes, Report to Congressional Committees
From the Highlights: "DOE [Department of Energy] suspended operations at WIPP [Waste Isolation Pilot Plant] after two accidents in 2014 and resumed on a limited scale in 2017. In response to the accidents, DOE has a construction project to improve WIPP's underground ventilation and allow full disposal operations to resume. However, DOE has encountered cost increases and schedule delays with the ventilation project. The conference report accompanying the National Defense Authorization Act for Fiscal Year 2021 included a provision for GAO [Government Accountability Office] to report on the operational status and a construction project at WIPP. This report examines (1) the extent to which DOE identified and addressed root causes for the ventilation system project's cost increases and schedule delays, and (2) DOE's plans to ensure WIPP can meet anticipated disposal needs, and what risks DOE may face."
United States. Government Accountability Office
2022-03
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Household Hazardous Waste Removal: EPA Should Develop a Formal Lessons Learned Process for Its Disaster Response, Report to Congressional Committees
From the Highlights: "In 2018 and 2020, California experienced record-setting fire seasons, resulting in the damage to or destruction of over 20,000 structures. EPA [Environmental Protection Agency] plays a significant role in responding to some wildfires and coordinates federal efforts to assist with the removal of household hazardous waste. Following a fire, EPA recommends special handling and disposal for these products, particularly if their containers are compromised. The Additional Supplemental Appropriations for Disaster Relief Act, 2019, includes a provision for GAO [Government Accountability Office] to review a range of response and recovery issues following the 2018 disaster season. This report examines (1) the steps EPA took to remove household hazardous waste after the 2018 and 2020 wildfires in California and (2) the extent to which EPA conducted lessons learned activities following its wildfire responses. GAO reviewed relevant agency documents related to household hazardous waste removal after wildfires and applied criteria for planning lessons learned activities. GAO interviewed representatives from federal agencies, as well as state and local officials involved in the response to the 2018 and 2020 wildfires."
United States. Government Accountability Office
2022-03
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Abusive Tax Schemes: IRS Could Improve Its Reviews of Offshore Insurance Audits and Investigations, Report to the Ranking Member, Committee on the Judiciary, U.S. Senate
From the Highlights: "Tax evasion schemes involving offshore insurance are complex and resource-intensive for IRS [Internal Revenue Service] to pursue, making it important for IRS to conduct compliance programs effectively. GAO [Government Accountability Office] was asked to review how IRS conducts enforcement on offshore insurance compliance issues. This report evaluates to what extent IRS (1) reviews its guidance on offshore insurance to ensure that the guidance has its intended effect; (2) aligns oversight of its audit activities on taxpayers who may be abusing micro-captive insurance tax shelters with IRS audit policies and guidance; and (3) reviews its investigation activities on promoters who market abuses of offshore insurance tax shelters. GAO reviewed IRS procedures on issuing guidance and on reviews of audits and promoter investigations, reviewed files on audits related to micro-captive insurance tax schemes, interviewed IRS officials, and compared IRS procedures with IRS policies and selected federal standards for internal control. [...] GAO is making seven recommendations to improve how IRS oversees, through managerial reviews and independent quality reviews, its taxpayer audits and promoter investigations involving micro-captive insurance arrangements. IRS disagreed with the recommendations, stating that its current procedures are sufficient and citing resource constraints. However, GAO maintains that IRS's procedures should be refined and can be done so with minimal use of resources."
United States. Government Accountability Office
2022-03
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Nutrition Assistance Programs: Federal Agencies Should Improve Oversight and Better Collaborate on Efforts to Support Veterans with Food Insecurity, Report to Congressional Requesters
From the Highlights: "Recent USDA data indicate that veterans experience high rates of food insecurity, which can contribute to many negative health outcomes. GAO [Government Accountability Office] was asked to review VA [Department of Veterans Affairs]'s efforts to support veterans who may be experiencing food insecurity and the extent to which USDA coordinates with VA to support these veterans. This report examines (1) how VA identifies and assists veterans who may be experiencing food insecurity and the extent to which it monitors and assesses the effectiveness of these efforts, and (2) the extent to which USDA coordinates with VA to support those veterans."
United States. Government Accountability Office
2022-03
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VA Financial Management System: Additional Actions Needed to Help Ensure Success of Future Deployments, Report to Congressional Requesters
From the Highlights: "VA's [U.S. Department of Veterans Affairs] core financial management system is approximately 30 years old and is extremely difficult to maintain and adapt to emerging requirements and federal financial regulations. VA's FMBT [Financial Management Business Transformation] program is replacing its legacy system with a new integrated system, iFAMS [Integrated Financial and Acquisition Management System], at an estimated cost of $3.24 billion. VA deployed the financial operations capabilities of iFAMS at NCA [National Cemetery Administration] in November 2020 and at VBA [Veterans Benefits Administration] in February 2021 and May 2021. GAO [Government Accountability Office] was asked to review the progress of the FMBT program. The specific objectives for this report were to examine the extent to which (1) VA has measured if iFAMS is providing intended operational benefits; (2) VA's organizational change management activities facilitating its transition to the new financial management system were consistent with leading practices; and (3) VA's data migration activities to cleanse, convert, and migrate data to the new financial management system were consistent with leading practices. GAO compared key program management activities to leading practices and interviewed program officials, in addition to selected system users. [...] GAO is making six recommendations to VA, including that it establish target values for success metrics, ensure that organizational change management practices are consistent with leading practices, and mitigate the conversion timing risks and issues for future deployments. VA concurred with the recommendations and described actions the department will take to address them."
United States. Government Accountability Office
2022-03
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Defense Acquisitions: Additional Actions Needed to Implement Proposed Improvements to Congressional Reporting, Report to Congressional Committees
From the GAO (Government Accountability Office) Highlights: "DOD spends billions of dollars annually to acquire systems critical to the nation's security, including new major weapon systems--such as aircraft, ships, and satellites--and business systems to manage DOD operations. DOD weapon and business systems acquisition has been on GAO's High-Risk List since the 1990s. Over the last several years, the department implemented significant reforms that introduced new considerations for tracking and reporting on acquisitions. However, the ability of congressional leadership to conduct timely oversight remains fundamental to ensuring the acquisition system responds to warfighter needs. A House Report included a provision for GAO to review DOD's proposal for a new reporting methodology for its acquisition programs. This GAO report describes DOD's proposed methodology and assesses the extent to which the department is prepared to implement the proposed approach. GAO reviewed DOD's proposal, as well as policies and other relevant documentation, and compared DOD's planning efforts to its proposal and to leading reform practices from prior GAO work. GAO also interviewed DOD officials. [...] GAO is making two recommendations that DOD fully implement leading practices for managing reform efforts, such as by developing an implementation plan to track progress. DOD concurred with both recommendations and described planned or ongoing actions to address them."
United States. Government Accountability Office
2022-02-28
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DOD Financial Management: Air Force Needs to Improve Its System Migration Efforts, Report to Congressional Committees
From the GAO (Government Accountability Office) Highlights: "The Air Force is currently modernizing and migrating its financial management systems as part of a broader effort to improve financial management operations and prepare auditable financial statements. Successful system migration is key to the Air Force addressing weaknesses that financial statement auditors have identified. The Government Management Reform Act of 1994 includes a provision for GAO to audit the U.S. government's consolidated financial statements. This report examines the extent to which the Air Force is (1) following leading practices for its financial management system migration and (2) planning to address the financial management system-related issues that auditors identified. GAO reviewed guidance on system migration leading practices; observed DEAMS [Defense Enterprise Accounting and Management System] program operations; reviewed documentation related to the Air Force's migration efforts and strategy, financial statement audit results, and efforts to resolve system deficiencies; and interviewed cognizant officials. [...] GAO is making four recommendations to the Air Force, including that it develop a migration plan to more timely transition to its target core accounting systems and develop a comprehensive strategy that includes all of its financial management systems modernization efforts. The Department of Defense agreed with all four recommendations and described actions taken or planned to address them."
United States. Government Accountability Office
2022-02-28
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Littoral Combat Ship: Actions Needed to Address Significant Operational Challenges and Implement Planned Sustainment Approach, Report to the Committee on Armed Services, House of Representatives
From the GAO (Government Accountability Office) Highlights: "The LCS [Littoral Combat Ship] is designed to operate in shallow waters close to shore--known as the littorals. The Navy estimates it will cost over $60 billion to operate and support the 35 LCS it plans to build, including the 17 it has already delivered. A House report accompanying a bill for the National Defense Authorization Act for Fiscal Year 2020 included a provision for GAO to review the LCS's affordability and sustainability. This report examines the extent to which the Navy has (1) demonstrated that the LCS has the operational and warfighting capabilities to perform its missions; (2) implemented the recommendations in the Navy's 2016 Review; and (3) updated its cost estimates to account for revised operational and sustainment concepts. GAO reviewed relevant laws, regulations, Navy guidance; analyzed LCS cost data for fiscal years 2009 to 2019; and interviewed relevant officials. This is a public version of a sensitive report that GAO issued in August 2021. Information that the Navy deemed sensitive has been omitted. [...] GAO recommends, and the Navy concurs with, developing a comprehensive plan to address deficiencies, performing adequate testing of the mission modules, and implement lessons learned; making deployments contingent on progress in addressing gaps in capabilities, and determining tasks Navy personnel and contractors will perform, among others. GAO also recommends, and the Navy partially concurs with, updating and improving LCS cost data, as discussed in the report."
United States. Government Accountability Office
2022-02-24
