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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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Southwest Border: Actions Needed to Improve DHS Processing of Families and Coordination Between DHS and HHS, Report to Congressional Requesters
From What GAO [Government Accountability Office] Found: "Data from the Department of Homeland Security's (DHS) U.S. Customs and Border Protection (CBP) indicate that apprehensions of family unit members (noncitizen children under 18 and their parents or legal guardians) grew from about 22 percent of total southwest border apprehensions in fiscal year 2016 to about 51 percent of such apprehensions during the first two quarters of fiscal year 2019--the most current data available. During this period, CBP data indicated that most apprehensions of family units--about 76 percent--occurred between ports of entry by the U.S. Border Patrol (Border Patrol). With regard to family separations, from April 2018 through March 2019, CBP data indicate it separated at least 2,700 children from their parents, processing them as unaccompanied alien children (UAC) and transferring them to the Department of Health and Human Services (HHS)."
United States. Government Accountability Office
2020-02
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Southwest Border: Actions Needed to Address Fragmentation in DHS's Processes for Apprehended Family Members, Report to Congressional Requesters
From the GAO [Government Accountability Office] Highlights: "This report examines the extent to which DHS has identified, collected, documented, and shared information its components need to inform processes for family members apprehended at the border. GAO analyzed DHS documents; interviewed DHS officials; and visited DHS locations in Arizona, California and Texas, where CBP [U.S. Customs and Border Protection] apprehensions of family units increased in 2017. GAO compared the information gathered with leading practices in collaboration to evaluate DHS components' processes for apprehended family members."
United States. Government Accountability Office
2020-02
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Information Management: Selected Agencies Need to Fully Address Federal Electronic Recordkeeping Requirements, Report to the Permanent Subcommittee on Investigations, Committee on Homeland Security and Governmental Affairs, U.S. Senate
From the GAO [Government Accountability Office] Highlights: "The 'Federal Records Act', a subsequent directive, and NARA [National Archives and Records Administration] regulations establish requirements for agencies to ensure the transparency, efficiency, and accountability of federal records, including those in electronic form. In addition, NARA plays an important role in overseeing and assisting agencies' records management efforts. GAO was asked to evaluate federal agencies' implementation of the aforementioned requirements related to electronic records. The objectives were to determine the extent to which (1) selected agencies' policies and procedures address the electronic recordkeeping requirements in the 'Managing Government Records Directive and the Presidential and FRA Amendments of 2014' and (2) NARA assisted selected agencies in managing their electronic records. To do so, GAO selected 17 agencies and reviewed their records management policies and procedures. GAO also reviewed laws and requirements pertaining to NARA's roles and responsibilities for assisting agencies in managing their electronic records. Further, GAO analyzed NARA guidance and other documents that discussed NARA's efforts in carrying out these responsibilities."
United States. Government Accountability Office
2020-02
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Department of Justice: ATF and U.S. Marshals Service Can Further Strengthen Controls Over Employee Misconduct Processes, Report to the Honorable Charles E. Grassley, President Pro Tempore, U.S. Senate
From the GAO [Government Accountability Office] Highlights: "Within the Department of Justice, ATF [Bureau of Alcohol, Tobacco, Firearms
and Explosives] and USMS [U.S. Marshals Service] employ more than 10,000 staff responsible for protecting communities from violent criminals, investigating the illegal use of firearms, and apprehending wanted persons, among other things. Our recent studies of employee misconduct processes have highlighted the importance of internal controls to help ensure the quality and independence of these processes. We have also reported on employee misconduct investigations being used to retaliate against individuals who report wrongdoing. GAO was asked to review ATF and USMS employee misconduct investigation and disciplinary processes. This report (1) summarizes data on the number, characteristics, and outcomes of ATF and USMS misconduct investigations that were opened from fiscal years 2014 through 2018 and were closed by the time of GAO's review, and (2) examines the extent to which ATF and USMS have developed, implemented, and monitored internal controls for their employee misconduct processes."
United States. Government Accountability Office
2020-02
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USDA Administrative Services: More Could Be Done to Assess Effectiveness and Impact of Business Centers, Report to Congressional Committees
From the GAO [Government Accountability Office] Highlights: "With budget authority of $146 billion in fiscal year 2018, USDA employs nearly 100,000 people organized into 13 major staff offices and eight mission areas comprising 18 agencies. In a November 2017 memorandum, the Secretary of Agriculture called for establishment of a business center in each mission area to provide consolidated administrative services. The memorandum identified three policy goals for these reforms: (1) improve customer engagement, (2) maximize efficiency, and (3) improve agency collaboration. The Agriculture Improvement Act of 2018 includes a provision for GAO to report on USDA's business centers. Among other things, this report examines the extent to which USDA has (1) established business centers and (2) assessed the effectiveness and impact of these business centers. GAO reviewed USDA documents and interviewed officials from USDA's Office of the Assistant Secretary for Administration, Office of Budget and Program Analysis, and eight mission areas about their efforts. GAO also interviewed representatives of USDA employee unions and USDA's external customers, such as farmers, for their perspectives on the establishment of the business centers."
United States. Government Accountability Office
2020-02
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Nuclear Regulatory Commission: Fee-Setting, Billing, and Budgeting Processes Have Improved, but Additional Actions Could Enhance Efforts, Report to Congressional Requesters
From the Highlights: "NRC [Nuclear Regulatory Commission] regulates the commercial nuclear industry. In that role, the agency provides services for regulated entities that hold licenses--that is, licensees. NRC recovers the majority of costs for these services by setting fee rates and using those rates to bill licensees. In 2017 and 2018, GAO [Government Accountability Office] recommended actions to improve NRC's fee-setting, billing, and budgeting processes, and NRC OIG [Office of Inspector General] and internal agency initiatives recommended additional actions. However, industry stakeholders continue to identify challenges with these processes. GAO was asked to review NRC's (1) fee-setting, (2) billing, and (3) budgeting processes. This report examines NRC's progress since 2017 implementing changes to those processes in response to GAO, NRC OIG, and internal agency findings and recommendations."
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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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
