Decision making (1 - 10 of 28 items) in Custom Date Range
IRS 2017 Budget: IRS Could Improve Presentation of Budget Data in Its Congressional Justification
GAO-16-695: Published: Jul 21, 2016. Publicly Released: Jul 21, 2016.
Congressional justification data. The Internal Revenue Service (IRS) has taken steps to manage its budget more strategically but did not make linkages between priorities and appropriations accounts. IRS prioritized a subset of its 19 strategic objectives for action and established six themes that represent its “future state” vision for tax administration. In the fiscal year 2017 congressional...
Sequestration: Documenting and Assessing Lessons Learned Would Assist DOD in Planning for Future Budget Uncertainty
GAO-15-470: Published: May 27, 2015. Publicly Released: May 27, 2015.
To implement sequestration in fiscal year (FY) 2013, the Department of Defense's (DOD) discretionary resources were reduced in approximate proportion to the size of its appropriation accounts, with the largest reductions to DOD's largest accounts, operation and maintenance. The military services' accounts absorbed about 76 percent of DOD's reduction relative to other defense accounts. In contrast...
Manufacturing Extension Partnership: Most Federal Spending Directly Supports Work with Manufacturers, but Distribution Could Be Improved
GAO-14-317: Published: Mar 27, 2014. Publicly Released: Mar 27, 2014.
Of the approximately $608 million spent by the Department of Commerce's (Commerce) National Institute of Standards and Technology (NIST) in fiscal years 2009 through 2013 on the Manufacturing Extension Partnership (MEP) program, NIST used most of the funds to directly support MEP centers. Specifically, NIST spent about $495 million on awards to centers and spent the rest on contracts, staff, agenc...
Bureau of Prisons: Opportunities Exist to Enhance the Transparency of Annual Budget Justifications
GAO-14-121: Published: Dec 6, 2013. Publicly Released: Dec 6, 2013.
The largest account in the Department of Justice's (DOJ) Bureau of Prisons (BOP) budget justification--its Salaries and Expenses (S&E) account-- is composed mainly of costs associated with Inmate Care and Programs and Institution Security and Administration, both of which have grown steadily since 2008. This growth is due predominantly to increases in prison populations, which are the primary cost...
NOAA: Overview of the Strategy, Execution, and Evaluation Budgeting Process
GAO-13-649R: Published: Jun 28, 2013. Publicly Released: Jul 29, 2013.
In 2011, the National Oceanic and Atmospheric Administration (NOAA) implemented a new budget development and execution process called Strategy Execution and Evaluation (SEE). This process includes seven steps, generally referred to by the names of the documents that capture the decisions made at that step. The first four steps in a SEE cycle cover planning, budget formulation, and budget submissio...
Strategic Sourcing: Improved and Expanded Use Could Provide Significant Procurement Savings
GAO-13-765T: Published: Jul 15, 2013. Publicly Released: Jul 15, 2013.
Most of the agencies GAO reviewed for its September 2012 report leveraged a fraction of their buying power. More specifically, in fiscal year 2011, the Departments of Defense (DOD), Homeland Security, Energy, and Veterans Affairs (VA) accounted for 80 percent of the $537 billion in federal procurement spending, but reported managing about 5 percent of that spending, or $25.8 billion, through strat...
Financial and Performance Management: More Reliable and Complete Information Needed to Address Federal Management and Fiscal Challenges
GAO-13-752T: Published: Jul 10, 2013. Publicly Released: Jul 10, 2013.
Three long-standing major impediments prevented GAO from expressing an opinion on the U.S. government's 2012 accrual-based consolidated financial statements: (1) serious financial management problems at the Department of Defense (DOD), (2) the federal government's inability to adequately account for and reconcile intragovernmental activity and balances between federal entities, and (3) the federal...
Congressionally Chartered Organizations: Key Principles for Leveraging Nonfederal Resources
GAO-13-549: Published: Jun 7, 2013. Publicly Released: Jun 7, 2013.
Four factors facilitated the ability of the U.S. Holocaust Memorial Museum, National Gallery of Art, Presidio Trust, and Smithsonian Institution to leverage nonfederal resources: (1) unique legal authorities and management flexibilities; (2) benefits received from these congressionally chartered organizations' (CCO) federal status; (3) governing boards that provided management and oversight; and (...
Strategic Sourcing: Leading Commercial Practices Can Help Federal Agencies Increase Savings When Acquiring Services
GAO-13-417: Published: Apr 15, 2013. Publicly Released: May 15, 2013.
Officials from leading companies GAO spoke with reported saving 4-15 percent over prior year spending through strategically sourcing the full range of services they buy--a process that moves away from numerous individual purchases to an aggregate approach. The federal government and leading companies buy many of the same services, such as facilities management, engineering, and information technol...
Presidential Helicopter Acquisition: Program Makes Progress in Balancing Requirements, Costs, and Schedule
GAO-13-257: Published: Apr 9, 2013. Publicly Released: Apr 9, 2013.
The Navy made progress in the past year in establishing a sound VXX business case that reflects a rational balance between requirements, costs and schedule. In 2012, the Navy completed an updated Analysis of Alternatives (AOA) based on refined requirements and an acquisition approach that would leverage mature technologies from outside the program onto an in-production commercial or military airfr...