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Fri Mar 21 17:04:39 2014 UTClccn-no20040663290.00GAO's role in supporting congressional oversight : an overview of past work and future challenges and opportunities : hearing before the Committee on Homeland Security and Governmental Affairs, United States Senate, One Hundred Tenth Congress, first session, March 21, 20070.570.84Troubled Asset Relief Program status of efforts to address transparency and accountability issues : testimony before the Subcommittee on Oversight, Committee on Ways and Means, House of Representatives /124152672no20040663292304076391296Comptroller General United States, Government Accountability OfficeDīwān al-Musā[alif(hamzah)]alah li-Ḥukūmat al-Wilāyāt al-MutaḥḥidahGAO.GAO (Government Accountability Office)General Accountability Office.Government Accountability Office.Government Accountability Office United StatesGovernment Accounting Office United StatesUnited States Comptroller General Government Accountability OfficeUnited States. Comptroller General of the United StatesUnited States. Government Accountability Office.United States Government Accounting Officeوان المساءلة لحكومة الولايات المتّحدةcontainsVIAFID/144983863United States. General Accounting Officelccn-n79021946United StatesDepartment of Defenselccn-no2002051730United StatesDepartment of Homeland Securitylccn-n78088975United StatesCongressSenateCommittee on Financelccn-n87945386United StatesDepartment of Veterans Affairslccn-n79063888United StatesInternal Revenue Servicelccn-no2001093385Centers for Medicare & Medicaid Services (U.S.)lccn-n79079597United StatesEnvironmental Protection Agencylccn-n80126198United StatesDepartment of Statelccn-n78034868United StatesDepartment of Energylccn-no2005015918United StatesCongressSenateCommittee on Homeland Security and Governmental AffairsUnited StatesGovernment Accountability OfficePeriodicalsUnited StatesUnited States.--Government Accountability OfficeExpenditures, PublicLibrary of CongressUnited States.--Government Printing OfficeUnited States.--Department of DefenseUnited States.--CongressManagementUnited States.--Architect of the CapitolAuditingUnited States.--Congress.--HouseGovernmental investigationsFinanceWar on Terrorism (2001-2009)United States.--Congressional Budget OfficeFinance, Public--AccountingAutomobiles--Fuel systemsFederal Deposit Insurance CorporationBanks and banking--State supervisionFinancial crisesTroubled Asset Relief Program (U.S.)Economic assistancePublic lands--Economic aspectsPublic lands--ManagementGovernment purchasing of real propertyWeapons systems--Design and constructionArmed Forces--Procurement2010Disclosure of information--Law and legislationUnited States.--Bureau of the Public DebtEconomic stabilizationDebt financing (Corporations)Bank failuresEconomic policyBank loansFinance, Public--AuditingPersonnel managementHedge funds--Law and legislationEnvironmental lawLaw enforcementOffenses against the environmentWildlife conservationWildlife refuges--ManagementCommitteesLegislative hearingsNuclear nonproliferationMilitary policyArmed Forces--ManagementEnergy consumption--ManagementEnergy conservation--Government policy19771979198019811983198419851986198719881991199419961999200020022003200420052006200720082009201020112012201320141317760859012663629.253TL214.F8ocn733761013ocn869465809125815ocn212163274file20070.76Pickup, Sharon LGlobal War on Terrorism reported obligations for the Department of DefenseSince 2001, Congress has provided the Department of Defense (DOD) with hundreds of billions of dollars in supplemental and annual appropriations for military operations in support of the Global War on Terrorism (GWOT). DOD's reported annual obligations for GWOT have shown a steady increase from about $0.2 billion in fiscal year 2001 to about $139.8 billion in fiscal year 2007. To continue GWOT operations, the President requested $189.3 billion in appropriations for DOD in fiscal year 2008. Through December 2007, Congress has provided DOD with about $86.8 billion of this request, including $16.8 billion for Mine Resistant Ambush Protected vehicles. As of February 2008, Congress has not taken action on the remaining $102.5 billion. The United States' commitments to GWOT will likely involve the continued investment of significant resources, requiring decision makers to consider difficult trade-offs as the nation faces an increasing long-range fiscal challenge. The magnitude of future costs will depend on several direct and indirect cost variables and, in some cases, decisions that have not yet been made. DOD's future costs will likely be affected by the pace and duration of operations, the types of facilities needed to support troops overseas, redeployment plans, and the amount of equipment to be repaired or replaced. DOD compiles and reports monthly and cumulative incremental obligations incurred to support GWOT in a monthly Supplemental and Cost of War Execution Report. DOD leadership uses this report, along with other information, to advise Congress on the costs of the war and to formulate future GWOT budget requests. DOD reports these obligations by appropriation, contingency operation, and military service or defense agency. The monthly cost reports are typically compiled within the 45 days after the end of the reporting month in which the obligations are incurred. DOD has prepared monthly reports on the obligations incurred for its involvement in GWOT since fiscal year 2001. Section 1221 of the National Defense Authorization Act for Fiscal Year 2006 requires GAO to submit quarterly updates to Congress on the costs of Operation Iraqi Freedom and Operation Enduring Freedom based on DOD's monthly Supplemental and Cost of War Execution Reports. This report, which responds to this requirement, contains our analysis of DOD's reported obligations for military operations in support of GWOT through December 2007. Specifically, we assessed (1) DOD's cumulative appropriations and reported obligations for military operations in support of GWOT and (2) DOD's fiscal year 2008 reported obligations through December 2007, the latest data available for GWOT by military service and appropriation account10323ocn300282289file20080.35Vehicle fuel economy+-+K2057415169897ocn320780505com20090.84Dodaro, Gene LTroubled Asset Relief Program status of efforts to address transparency and accountability issues : testimony before the Subcommittee on Oversight, Committee on Ways and Means, House of RepresentativesThis testimony discusses our work on the Troubled Asset Relief Program (TARP), under which the Department of the Treasury (Treasury) has the authority to purchase and insure up to $700 billion in troubled assets held by financial institutions through its Office of Financial Stability (OFS). As Congress may know, Treasury was granted this authority in response to the financial crisis that has threatened the stability of the U.S. banking system and the solvency of numerous financial institutions. The Emergency Economic Stabilization Act (the act) that authorized TARP on October 3, 2008, requires GAO to report at least every 60 days on findings resulting from our oversight of the actions taken under the program. We are also responsible for auditing OFS's annual financial statements and for producing special reports on any issues that emerge from our oversight. To carry out these oversight responsibilities, we have assembled interdisciplinary teams with a wide range of technical skills, including financial market and public policy analysts, accountants, lawyers, and economists who represent combined resources from across GAO. In addition, we are building on our in-house technical expertise with targeted new hires and experts. The act also created additional oversight entities--the Congressional Oversight Panel (COP) and the Special Inspector General for TARP (SIGTARP)--that also have reporting responsibilities. We are coordinating our work with COP and SIGTARP and are meeting with officials from both entities to share information and coordinate our oversight efforts. These meetings help to ensure that we are collaborating as appropriate and not duplicating efforts. This testimony is based primarily on our January 30, 2009 report, the second under the act's mandate, which covers the actions taken as part of TARP through January 23, 2009, and follows up on the nine recommendations we made in our December 2, 2008 report.3 This statement also provides additional information on some recent program developments, including Treasury's new financial stability plan and, as you requested, provides some insights on our ongoing work on the implications of actions related to the financial crisis on federal debt management. Our oversight work under the act is ongoing, and our next report is due to be issued by March 31, 2009, as required. Specifically, this statement focuses on (1) the nature and purpose of activities that have been initiated under TARP; (2) the status of OFS's hiring efforts, use of contractors, and development of a system of internal control; (3) implications of TARP and other events on federal debt management, and (4) preliminary indicators of TARP's performance. To do this work, we reviewed documents related to TARP, including contracts, agreements, guidance, and rules. We also met with OFS, contractors, federal agencies, and officials from all eight of the first large institutions to receive disbursements. We plan to continue to monitor the issues highlighted in our prior reports, as well as future and ongoing capital purchases, other more recent transactions undertaken as part of TARP (for example, guarantees on assets of Citigroup and Bank of America), and the status of other aspects of TARP9663ocn300205602file20080.35Federal Land Transaction Facilitation Act+-+610574151695919ocn058971945file20050.79United StatesDefense acquisitions assessments of selected major weapon programs : report to congressional committeesThis is GAO's seventh annual assessment of selected Department of Defense (DOD) weapon programs. The report examines how well DOD is planning and executing its weapon acquisition programs, an area that has been on GAO's high-risk list since 1990. This year's report is in response to the mandate in the joint explanatory statement to the Consolidated Security, Disaster Assistance, and Continuing Appropriations Act, 2009. The report includes (1) an analysis of the overall performance of DOD's 2008 portfolio of 96 major defense acquisition programs and a comparison to the portfolio performance at two other points in time--5 years ago and 1 year ago; (2) an analysis of current cost and schedule outcomes and knowledge attained by key junctures in the acquisition process for a subset of 47 weapon programs--primarily in development--from the 2008 portfolio; (3) data on other factors that could impact program stability; and (4) an update on changes in DOD's acquisition policies. To conduct our assessment, GAO analyzed cost, schedule, and quantity data from DOD's Selected Acquisition Reports for the programs in DOD's 2003, 2007, and 2008 portfolios. GAO also collected data from program offices on technology, design, and manufacturing knowledge, as well as on other factors that might affect program stability. GAO analyzed this data and compiled one- or two-page assessments of 67 weapon programs. Since 2003, DOD's portfolio of major defense acquisition programs has grown from 77 to 96 programs; and its investment in those programs has grown from $1.2 trillion to $1.6 trillion (fiscal year 2009 dollars). The cumulative cost growth for DOD's programs is higher than it was 5 years ago, but at $296 billion, it is less than last year when adjusted for inflation. For 2008 programs, research and development costs are now 42 percent higher than originally estimated and the average delay in delivering initial capabilities has increased to 22 months. DOD's performance in some of these areas is driven by older programs, as newer programs, on average, have not shown the same degree of cost and schedule growth. For 47 programs GAO assessed in-depth, the amount of knowledge that programs attained by key decision points has increased in recent years; but most programs still proceed with far less technology, design, and manufacturing knowledge than best practices suggest and face a higher risk of cost increases and schedule delays. Early system engineering, stable requirements, and disciplined software management were also important as programs that exhibited these characteristics experienced less cost growth and shorter schedule delays on average. Program execution could be hindered by workforce challenges. A majority of the programs GAO assessed were unable to fill all authorized program office positions, resulting in increased workloads, a reliance on support contractors, and less personnel to conduct oversight. In December 2008, DOD revised its policy for major defense acquisition programs to place more emphasis on acquiring knowledge about requirements, technology, and design before programs start and maintaining discipline once they begin. The policy recommends holding early systems engineering reviews; includes a requirement for early prototyping; and establishes review boards to monitor requirements changes--all positive steps. Some programs we assessed have begun implementing these changes9087ocn052822821serial0.63International journal of government auditingPeriodicals8728ocn066296741com20050.79Engel, Gary TBureau of the Public Debt areas for improvement in information security controls8446ocn061195596file20050.79Sebastian, Steven JManagement report opportunities for improvements in FDIC's internal controls and accounting procedures8333ocn758384890file20090.37United StatesHedge Funds regulation and nonregulation+-+86957415168037ocn770299426file20050.76United StatesGovernment auditing standards+-+93753251657862ocn744634249file20100.39Enforcing federal pollution control laws+-+57351235167775ocn699509801file20090.37Wildlife refuges factors and concerns about future sustainability+-+28317415167663ocn758384911file20090.37Hearings in the Senate and House of Representatives a guide for preparation and procedure+-+10691095167594ocn707078955file20100.37Nuclear nonproliferation and the United States+-+22313726167553ocn659564009file20090.37Defense energy management+-+99207415163247523ocn759116914file20090.35National emergency responses+-+70087415167183ocn759202316file20090.35Offshore marine aquaculture+-+22667415167023ocn430540311com20080.37Agricultural conservation converting grassland to cropland+-+25811095163246982ocn587561190com20090.33Credit and debit cards federal use+-+K6087415166842ocn663587939com20090.35United StatesCybersecurity, cyberanalysis, and warning+-+13017415167492ocn756496918file20090.37Information sellers and resellers+-+13777415163245564ocn301965137book20080.70United StatesGAO insights into security clearance reform hearing before the Subcommittee on Intelligence Community Management of the Permanent Select Committee on Intelligence, One Hundred Tenth Congress, second session, hearing held in Washington, DC, July 30, 20085503ocn428131237com20090.73United StatesManaging the challenges of the federal government transition hearing before the Oversight of Government Management, the Federal Workforce, and the District of Columbia Subcommittee of the Committee on Homeland Security and Governmental Affairs, United States Senate, One Hundred Tenth Congress, second session, September 10, 2008Rules5083ocn758679289book20110.73United StatesNomination of Eugene L. Dodaro hearing before the Committee on Homeland Security and Governmental Affairs, United States Senate, One Hundred Eleventh Congress, second session : nomination of Eugene L. Dodaro to be Comptroller General of the United States, U.S. Government Accountability Office, November 18, 20105054ocn271244627file20080.73United StatesH.R. 3268 : Government Accountability Office (GAO) Act of 2007 : hearing before the Subcommittee on Federal Workforce, Postal Service, and the District of Columbia of the Committee on Oversight and Government Reform, House of Representatives, One Hundred Tenth Congress, second session, on H.R. 3268 to make certain reforms with respect to the Government Accountability Office, and for other purposes, March 13, 20084894ocn692322220file20100.70United StatesGovernment Accountability Office Improvement Act of 2010 report of the Committee on Homeland Security and Governmental Affairs, United States Senate to accompany S. 2991, to amend title 31, United States Code, to enhance the oversight authorities of the Comptroller General, and for other purposesRules4884ocn455514840file20090.66United StatesLegislative Branch Appropriations Act, 2010 conference report (to accompany H.R. 2918)4823ocn551205615file0.70United StatesGovernment Accountability Office Improvement Act of 2009 report (to accompany H.R. 2646) (including cost estimate of the Congressional Budget Office)4644ocn724097056file20110.70United StatesIndependent Task and Delivery Order Review Extension Act of 2011 report of the Committee on Homeland Security and Governmental Affairs, United States Senate to accompany S. 498, to ensure objective, independent review of task and delivery orders4643ocn794669514file20110.70United StatesLegislative branch appropriations bill, 2013 report together with additional views (to accompany H.R. 5882)4464ocn417699576file20090.73United StatesLegislative branch appropriations, 2010 report (to accompany S. 1294)4413ocn840432327file20130.70United StatesGovernment Accountability Office Improvement Act : report (to accompany H.R. 1162) (including cost estimate of the Congressional Budget Office)4403ocn811018170book20120.70United StatesGAO Mandates Revision Act of 2012 report of the Committee on Homeland Security and Governmental Affairs, United States Senate to accompany S. 3315, to repeal or modify certain mandates of the Government Accountability OfficeRules4393ocn671383353file20100.76United StatesLegislative branch appropriations for fiscal year 2011 hearings before a subcommittee of the Committee on Appropriations, United States Senate, One Hundred Eleventh Congress, second session, on S. 3799, an act making appropriations for the legislative branch for the fiscal year ending September 30, 2011, and for other purposes4163ocn853622807file20130.73United StatesLegislative branch appropriations bill, 2014 : report together with additional views (to accompany H.R. 2792)4063ocn800151693book20120.76United StatesLegislative branch appropriations for fiscal year 2012 hearings before a subcommittee of the Committee on Appropriations, United States Senate, One Hundred Twelfth Congress, first session, on S. 2551, an act making appropriations for the legislative branch for the fiscal year ending September 30, 2012, and for other purposes3895ocn066904386file20040.76United StatesGAO's international protocolsRules3653ocn849520003file20130.81United StatesLegislative branch appropriations for fiscal year 2013 : hearings before a subcommittee of the Committee on Appropriations, United States Senate, One Hundred Twelfth Congress, second session, on H.R. 5882, an act making appropriations for the legislative branch for the fiscal year ending September 30, 2013, and for other purposes3403ocn226247060book2008United StatesGAO's role in supporting congressional oversight : an overview of past work and future challenges and opportunities : hearing before the Committee on Homeland Security and Governmental Affairs, United States Senate, One Hundred Tenth Congress, first session, March 21, 20073313ocn244301148book20070.66United StatesGAO personnel reform : does it meet expectations? : joint hearing before the Subcommittee on Federal Workforce, Postal Service, and the District of Columbia of the Committee on Oversight and Government Reform, House of Representatives, and the Subcommittee on Oversight of Government Management, the Federal Workforce, and the District of Columbia of the Committee on Homeland Security and Governmental Affairs, United States Senate. One Hundred Tenth Congress, first session, May 22, 2007Rules+-+8695741516+-+8695741516Fri Mar 21 16:08:06 EDT 2014batch194407