Financial accountability (1 - 10 of 18 items) in Custom Date Range
Defense Budget: DOD Needs to Improve Reporting of Operation and Maintenance Base Obligations
GAO-16-537: Published: Aug 16, 2016. Publicly Released: Aug 16, 2016.
Congress enacted funding for the Department of Defense's (DOD) Operation and Maintenance (O&M) into multiple base appropriations accounts, which are used to pay for day-to-day programs and activities. This enacted funding generally has increased each year since fiscal year 2009, with the exception of fiscal year 2013, when sequestration reduced funding for O&M base.GAO found that DOD used its auth...
Government Transparency: Efforts to Improve Information on Federal Spending
GAO-12-913T: Published: Jul 18, 2012. Publicly Released: Jul 18, 2012.
The Office of Management and Budget (OMB) and other federal agencies have taken steps to improve federal spending data available on USAspending.gov. This effort to publicly display comprehensive data arose from the federal Funding Accountability and Transparency Act of 2006, which required OMB to establish a free, publicly accessible website containing data on federal awards and subawards. OMB lau...
Defined Contribution Plans: Approaches in Other Countries Offer Beneficial Strategies in Several Areas
GAO-12-328: Published: Mar 22, 2012. Publicly Released: Apr 23, 2012.
In overseeing DC plans and service providers, regulatory agencies in the countries GAO reviewed use risk-based approaches to target practices deemed most likely to harm participants and to develop preventative measures. While the role of service providers varies, DC plans and service providers in the 4 countries GAO reviewed are overseen by multiple agenciesprimarily a pensions regulator and...
Accrual Budgeting: Experiences of Other Nations and Implications for the United States
AIMD-00-57: Published: Feb 18, 2000. Publicly Released: Feb 18, 2000.
Pursuant to a congressional request, GAO reviewed other countries' experiences in accrual budgeting, focusing on: (1) countries' reasons for shifting to accrual budgeting; (2) the ways other countries are using accrual-based information in the budget; (3) the implications of accrual budgeting for decision-making; (4) the key implementation challenges (technical and political) associated with the u...
Military Base Closures: Potential to Offset Fiscal Year 2000 Budget Request
NSIAD-99-149: Published: Jul 23, 1999. Publicly Released: Jul 23, 1999.
Pursuant to a legislative requirement, GAO reviewed the Department of Defense's (DOD) base closure accounts and its budget request for base closure activities, focusing on: (1) the opportunities available to offset the fiscal year (FY) 2000 budget request; and (2) certain base realignment and closure (BRAC) funding practices that could make it difficult for Congress to discern DOD's actual funding...
Forest Service Management: Little Has Changed as a Result of the Fiscal Year 1995 Budget Reforms
RCED-99-2: Published: Dec 2, 1998. Publicly Released: Dec 15, 1998.
Pursuant to a congressional request, GAO reviewed the Forest Service's implementation of fiscal year (FY) 1995 budget reforms, focusing on the progress that the agency has made toward becoming more accountable for its results.GAO noted that: (1) the Forest Service's management of the National Forest System has not appreciably changed as a result of the increased flexibility offered by the FY 1995...
Military Base Closures: Issues Related to the Fiscal Year 1999 Budget Request
NSIAD-98-169: Published: Jul 30, 1998. Publicly Released: Jul 30, 1998.
Pursuant to a legislative requirement, GAO reviewed the Department of Defense's (DOD) base closure accounts and its budget request for base closure activities, focusing on opportunities for offsetting the budget request for fiscal year (FY) 1999, including the validity of two proposed military construction (MILCON) projects included in that request.GAO noted that: (1) DOD and the military services...
DOD'S Mobility Requirements: Value of Intratheater Lift Analyses Can Be Enhanced
NSIAD-98-53: Published: Jan 30, 1998. Publicly Released: Jan 30, 1998.
Pursuant to a congressional request, GAO reviewed the Department of Defense's (DOD) 1996 Intratheater Lift Analysis (ILA), focusing on whether: (1) the analysis and recommendations in the study were appropriately linked; (2) the study considered all options in meeting the requirements for various lift assets; and (3) improvements could be made to enhance the study's value as a decisionmaking tool...
Air Force Aircraft: Reorganizing Mobility Aircraft Units Could Reduce Costs
NSIAD-98-55: Published: Jan 21, 1998. Publicly Released: Jan 21, 1998.
GAO assessed the cost-effectiveness of organizing the Air Force's airlift and refueling force into fewer, larger-sized squadrons and wings, focusing on: (1) the effect that reorganization may have on mission accomplishment; (2) whether costs could be reduced through redistributing aircraft among fewer wings; and (3) five possible options for redistributing C-130 and KC-135 aircraft among fewer win...
Best Practices: Elements Critical to Successfully Reducing Unneeded RDT&E Infrastructure
NSIAD/RCED-98-23: Published: Jan 8, 1998. Publicly Released: Jan 8, 1998.
Pursuant to a congressional request, GAO reviewed a number of issues related to the federal government's research, development, test, and evaluation (RDT&E) infrastructure, focusing on: (1) the condition of the existing infrastructure; (2) the approaches used by organizations outside of the federal government to realign RDT&E infrastructure; and (3) a comparison of those approaches to federal agen...