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Navy Shipbuilding: Need to Document Rationale for the Use of Fixed-Price Incentive Contracts and Study Effectiveness of Added Incentives
GAO-17-211: Published: Mar 1, 2017. Publicly Released: Mar 1, 2017.
Over 80 percent of the Navy's shipbuilding contracts awarded over the past 10 years were fixed-price incentive (FPI). However, GAO found that half of the six selected contracts it reviewed did not document the Navy's justification for selecting this contract type. Moreover, key documents that should describe the rationale for selecting contract elements varied across these contracts. Given the Nav...
Revenue Collections and Payments: Treasury Has Used Financial Agents in Evolving Ways but Could Improve Transparency
GAO-17-176: Published: Jan 25, 2017. Publicly Released: Feb 24, 2017.
The Department of the Treasury's (Treasury) use of financial agents has evolved as it has moved from paper to electronic transactions in response to changes in technology and new laws. Treasury has a long history of using financial agents to support its core functions of disbursing payments and collecting revenue. Since the 1980s, Treasury has used agents to move from paper to electronic transacti...
Overseas Contingency Operations: OMB and DOD Should Revise the Criteria for Determining Eligible Costs and Identify the Costs Likely to Endure Long Term
GAO-17-68: Published: Jan 18, 2017. Publicly Released: Jan 18, 2017.
In 2010 the Office of Management and Budget (OMB), in collaboration with the Department of Defense (DOD), issued criteria for deciding whether items properly belong in the base budget or in the overseas contingency operations (OCO) funding request, but the criteria are outdated and do not address the full scope of activities included in DOD's fiscal year 2017 OCO budget request. For example, they...
The Nation's Fiscal Health: Action is Needed to Address the Federal Government's Fiscal Future
GAO-17-237SP: Published: Jan 17, 2017. Publicly Released: Jan 17, 2017.
The Congress and incoming Administration face serious economic, security, and social challenges that will require difficult policy choices in the short term about the level of federal spending and investments as well as ways to obtain needed resources. At the same time, the federal government is highly leveraged in debt by historical norms. In addition to near term financing decisions, a broader p...
Grants Management: Selected Agencies Should Clarify Merit-Based Award Criteria and Provide Guidance for Reviewing Potentially Duplicative Awards
GAO-17-113: Published: Jan 12, 2017. Publicly Released: Jan 12, 2017.
GAO found that all 6 selected subagencies in the Departments of the Interior (Interior), Health and Human Services (HHS), and Agriculture (USDA) applied a risk assessment review before making final grant award decisions for the 19 grant programs examined, as required by the Office of Management and Budget's (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Fed...
Declining Resources: Selected Agencies Took Steps to Minimize Effects on Mission but Opportunities Exist for Additional Action
GAO-17-79: Published: Dec 20, 2016. Publicly Released: Dec 20, 2016.
The three selected agencies GAO reviewed for this report—the Employment and Training Administration (ETA), Federal Law Enforcement Training Centers (FLETC), and the Environmental Protection Agency (EPA)—each took a number of different approaches to manage declining resources that aligned with the three key themes outlined in GAO's framework. For example:Top Management Should Lead Efforts to Ma...
Permanent Funding Authorities: Some Selected Entities Should Review Financial Management, Oversight, and Transparency Policies
GAO-17-59: Published: Dec 9, 2016. Publicly Released: Dec 9, 2016.
Permanent authorities to collect and obligate fees, fines, penalties and other funds without further congressional action vary in the degree to which Congress retains control over collections and obligations or delegates control to the entities that administer them. For the purposes of this report, GAO refers to these legal authorities as permanent funding authorities. GAO examined five case studi...
State and Local Governments' Fiscal Outlook: 2016 Update
GAO-17-213SP: Published: Dec 8, 2016. Publicly Released: Dec 8, 2016.
GAO’s State and Local Fiscal SimulationsFiscal sustainability presents a national challenge shared by all levels of government. GAO’s simulations of long-term fiscal trends in the state and local government sector—published since 2007—have consistently shown that state and local governments face long-term fiscal pressures driven largely by the rising health-related costs of Medicaid and th...
Federal Fees, Fines, and Penalties: Observations on Agency Spending Authorities
GAO-17-268T: Published: Dec 1, 2016. Publicly Released: Dec 1, 2016.
GAO's prior work has identified four key design decisions related to how fee, fine, and penalty collections are used that help Congress balance agency flexibility and congressional control.Key Design Decisions for Use of CollectionsOne of these key design decisions is the congressional action that triggers the use of collections. The table below outlines the range of structures that establish an a...
Certificated Expenditures: Executive Office of the President Fiscal Year 2015 Certificated Expenditures Were Spent for Authorized Purposes
GAO-17-116R: Published: Nov 17, 2016. Publicly Released: Nov 17, 2016.
For fiscal year 2015, the President of the United States under 3 U.S.C. 105(d)(1), (3), and (5) certificated $14,103,046 of expenditures, and the Vice President of the United States under 3 U.S.C. 106(b)(2) and (3) certificated $76,807 of expenditures. These amounts were reflected in the underlying accounting records and attested to by the Chief Financial Officer of the Executive Office of the Pre...