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    Subject Term: "Fraud, waste and abuse"

    4 publications with a total of 9 open recommendations
    Director: Lepore, Brian J
    Phone: (202) 512-4523

    5 open recommendations
    Recommendation: In order to ensure that the Air Force is taking action that addresses the long-term sustainability of ASA operations, Congress may wish to consider requiring the Secretary of the Air Force to fully implement the remaining actions identified in our 2009 report within a time period that Congress believes most prudent.

    Agency: Congress
    Status: Open

    Comments: The House Armed Services Committee has included an Aerospace Control Alert (Air Sovereignty Alert) related provision in the Fiscal Year 2013 National Defense Authorization bill that passed the House on May 18, 2012. The provision precluded any changes to the alert status of the 18 alert sites throughout the United States until the enactment of the National Defense Authorization Act for Fiscal Year 2014 or September 30, 2013, whichever of the two dates was later. It also required DOD to submit (1) a consolidated budget exhibit detailing all aspects of the aerospace control alert mission and (2) a report on the cost-benefit analysis and risk-based assessment on the aerospace control alert structure. No further action has been taken on this Matter for Congressional Consideration.
    Recommendation: In order to implement a more-complete risk-based management approach that balances risk and costs for ASA operations, the Secretary of Defense should direct the Joint Chiefs of Staff, in coordination with the U.S. element of NORAD and U.S. Pacific Command, to develop performance measures for ASA operations and then use these measures to evaluate the mission and make adjustments, as warranted, on the basis of the performance-measure results.

    Agency: Department of Defense
    Status: Open

    Comments: DOD partially concurred with the recommendation. DOD stated that it recognized the merit of measures of performance. Though it stated that each Military Department has long-established procedures and measures of performance to certify units as combat ready, DOD did not specify any such efforts related to NORAD and ASA operations.
    Recommendation: In order to implement a more-complete risk-based management approach that balances risk and costs for ASA operations, the Secretary of Defense should direct the Office of the Assistant Secretary of Defense for Homeland Defense and Americas' Security Affairs, in coordination with the Joint Chiefs of Staff, to issue updated guidance, which includes a prioritized list of metropolitan areas and critical infrastructure that NORAD is supposed to protect.

    Agency: Department of Defense
    Status: Open

    Comments: DOD partially concurred with this recommendation but has not provided information on what actions it may take to implement it.
    Recommendation: In order to implement a more-complete risk-based management approach that balances risk and costs for ASA operations, the Secretary of Defense should direct the U.S. element of NORAD to document the results of its risk assessments so that NORAD and DOD can identify trends over time.

    Agency: Department of Defense
    Status: Open

    Comments: DOD partially concurred with the recommendation. DOD identified several NORAD studies or assessments-including a 2009 Collateral Damage Study and the 2010 ASA Basing Study-that are subject to trend analysis. We believe that NORAD's efforts to study or analyze different aspects of its missions are positive actions. However, while NORAD issued a one-time report to Congress in March 2011 that identified the results of its 2010 ASA Basing Study, a one-time study is not a trend analysis and the command has not documented the results of its analyses of the ASA model since that time.
    Recommendation: In order to accurately identify ASA expenditures and address other internal control weaknesses, the Secretary of Defense should direct the Secretary of the Air Force and the Director of the National Guard Bureau to issue guidance that (1) defines ASA programmatic and budgeting roles and responsibilities; (2) defines all expenditures that should be identified as ASA expenditures in financial-management systems; and (3) identifies the proper procedures to track ASA expenditures in their financial-management systems.

    Agency: Department of Defense
    Status: Open

    Comments: DOD partially concurred with the recommendation. In its response, DOD stated that it believes that programmatic and budgetary roles are clearly understood and well defined in DOD's planning, programming, budgeting, and execution process. It further stated that the Secretary of the Air Force is responsible for ASA programming and budgeting and that the Office of the Secretary of Defense will continue to work with the Secretary of the Air Force to clarify and standardize tracking and ASA expenditures. No further action has been reported.
    Director: Melvin, Valerie C
    Phone: (202)512-6304

    2 open recommendations
    Recommendation: To help ensure that the development and implementation of IDR and One PI are successful in helping the agency meet the goals and objectives of its program integrity initiatives, the Administrator of CMS should implement and manage plans for incorporating data in IDR to meet schedule milestones.

    Agency: Department of Health and Human Services: Centers for Medicare and Medicaid Services
    Status: Open

    Comments: While CMS has incorporated shared systems Medicare Part A (insurance for hospital and other inpatient services), Part B (insurance for hospital outpatient, physician, and other services), and three states' Medicaid data into IDR, it has not yet implemented and managed plans for incorporating all states' Medicaid data, as GAO recommended in June 2011. As a result, the repository does not yet include all the data that were planned to be incorporated by the end of 2012, and efforts to add the remaining states' Medicaid data to IDR continue to be behind schedule. As of March 2017, agency officials are working to develop plans to integrate all states' data into IDR as part of ongoing program integrity initiatives.
    Recommendation: To help ensure that the development and implementation of IDR and One PI are successful in helping the agency meet the goals and objectives of its program integrity initiatives, the Administrator of CMS should define any measurable financial benefits expected from the implementation of IDR and One PI.

    Agency: Department of Health and Human Services: Centers for Medicare and Medicaid Services
    Status: Open

    Comments: As of March 2017, CMS officials reported that they have identified areas of potential cost savings to be achieved by requiring program integrity contractors to use IDR and One PI, as GAO recommended in June 2011. CMS is awarding new contracts to include this requirement, which is expected to result in the agency no longer funding contractors' efforts to establish and maintain their own data warehouses and analytical tools. However, not all of the contracts have been awarded and, therefore, the requirement has not been fully implemented. Until all the new contracts have been awarded that require the contractors to use IDR and One PI for program integrity purposes, CMS will not have reasonable assurance that using the systems will help improve CMS's ability to detect fraud, waste, and abuse in the Medicare and Medicaid programs, and to achieve the $21 billion in financial benefits program officials projected.
    Director: White, James
    Phone: (202) 512-3000

    1 open recommendations
    Recommendation: The Congress may wish to consider broadening IRS's ability to use math error authority (MEA), with appropriate safeguards against misuse of that authority.

    Agency: Congress
    Status: Open

    Comments: Congress has expanded IRS's math error authority in certain circumstances, but not as broadly as we suggested in February 2010. Congress enacted legislation in December 2015 that expands the circumstances in which IRS may use math error authority. Section 208 of division Q of the Consolidated Appropriations Act, 2016 (Public Law 114-113) gives IRS the authority to use math error authority if (1) a taxpayer claimed the Earned Income Tax Credit, Child Tax Credit, or the American Opportunity Tax Credit (AOTC) during the period in which a taxpayer is not permitted to claim such credit as a consequence of either having made a prior fraudulent or reckless claim; or (2) a taxpayer omitted information required to be reported because the taxpayer made prior improper claims of the Child Tax Credit or the AOTC. While expanding math error authority is consistent with what we recommended Congress consider, we had suggested that math error authority be authorized on a broader basis with appropriate controls rather than on a piecemeal basis. Our previous work has identified additional tax provisions for which expanded math error authority would be helpful, such as the First-Time Homebuyer Credit, Individual Retirement Accounts, and Residential Energy Property Credit. While Congress expanded math error authority for the First-Time Homebuyer Credit in November 2009 and for other individual credits as previously described, we maintain that a broader authorization of math error authority with appropriate controls would enable IRS to correct obvious noncompliance, would be less intrusive and burdensome to taxpayers than audits, and would potentially help taxpayers who underclaim tax benefits to which they are entitled. If Congress decides to extend broader math error authority to IRS, controls may be needed to ensure that this authority is used properly. Our prior work identified potential controls, such as requiring IRS to report on its use of math error authority. The administration also requested that Congress grant the Department of the Treasury regulatory authority to expand IRS's use of math error authority as part of its budget submission for fiscal year 2017. The 114th Congress did not provide Treasury with such authority. The Joint Committee on Taxation estimated this change could raise $274 million through fiscal years 2018 through 2026.
    Director: White, James
    Phone: (202)512-3000

    1 open recommendations
    Recommendation: Given the lack of information on IRD users and where property claimed under IRD is placed in service, Congress may wish to consider requiring IRS to collect information identifying which taxpayers use IRD and the reservation and/or address where they have placed the property into service. In deliberating additional requirements, Congress should weigh the need for more IRD information with the associated costs of collecting and analyzing the information as well as the effects on IRS's other priorities.

    Agency: Congress
    Status: Open

    Comments: As of March 2017, we continue to monitor the issue.