Year Identified,Area Number,Action Number,Action URL,Status,Priority,Area Name,Area Description,Action Text,Progress Text,Area Type,Congressional Or Executive,Implementing Entities,Last Update
2018,9,1,"http://www.gao.gov/duplication/action_tracker/691108#t=0
",Partially Addressed,No,Income security: Reviews of Social Security Disability Appeals (2018-09),"The Social Security Administration should evaluate its quality assurance reviews of decisions on appealed disability claims, which cost at least $11 million in fiscal year
2016, to reduce or better manage overlap between the types of reviews."," The Commissioner of the Social Security Administration (SSA) should systematically evaluate the efficiency and effectiveness of its quality assurance reviews and take steps
to reduce or better manage any unnecessary overlap among them to ensure strategic use of resources.  "," SSA agreed and has taken some steps to evaluate its quality assurance reviews, as GAO recommended in December 2017. As of December 2018, SSA said that it is finalizing plans
for a new quality assurance review, to be conducted in fiscal year 2019, which is being developed collaboratively by several offices that have conducted their own quality
assurance reviews. Officials said that this review will provide a single annual accuracy measure for appealed claims, similar to existing reviews of initial disability claims.
In addition, to prevent overlap, SSA said that it will immediately retire one of its six existing hearings-level reviews. Officials said that they will continue to assess the
need for the remaining quality assurance reviews identified in GAO's report. Successful completion of these efforts should help to ensure strategic use of resources in
overseeing the quality of decisions on appealed disability claims.","Fragmentation, Overlap & Duplication",Executive Branch,Social Security Administration,3/29/2019
2018,10,1,"http://www.gao.gov/duplication/action_tracker/691122#t=0
",Partially Addressed,No,Income security: Supplemental Security Income (2018-10),"To better manage fragmentation in service delivery, the Social Security Administration should explore options for better connecting transition-age youth receiving Supplemental
Security Income to vocational rehabilitation services."," The Commissioner of the Social Security Administration (SSA) should work with the Department of Education to determine the extent to which youth on Supplemental Security
Income (SSI) are not receiving transition services through schools that can connect them to vocational rehabilitation agencies and services."," SSA partly agreed with GAO's May 2017 recommendation but, after discussing it with the Department of Education (Education), concluded that obstacles prevent its
implementation. SSA reported in August 2018 that there are legal and operational barriers to sharing data on SSI receipt with schools. In September 2018, SSA provided
additional information, stating that it had examined whether Education or SSA administrative data could help address GAO's recommendation, and determined these data would
not provide the necessary information to determine the extent to which youth on SSI receive transition services through schools to connect them to vocational rehabilitation.
SSA noted that even if Education and SSA administrative data could be used for such purposes, the agencies may not be able to do so because they would need to obtain consent
to match their data sources. Additionally, SSA reported that it did not view data collected through previous SSA and Education surveys as useful in this regard because of the
significant changes in the youth transition environment brought about by the Workforce Innovation and Opportunity Act (WIOA) since those surveys were conducted. SSA officials
reported that they would continue to work with Education elsewhere on this issue and considered this recommendation closed. As of December 2018, SSA did not provide additional
information or change its position on this recommendation. Although SSA officials expressed legal and operational concerns related to sharing SSI data with schools, SSA has
participated in similar data-sharing arrangements in the past. For example, in October of 2016, SSA told GAO that it had undertaken an initiative to share encrypted
information with employment networks in the Ticket to Work program, including the names, addresses, and phone numbers of eligible beneficiaries through secure messaging. In
taking steps to address this recommendation, SSA should explore ways that it might be able to overcome the barriers it has identified. Unless SSA is able to overcome barriers
it identified to determining the extent to which youth are connected to services, SSA cannot know whether youth on SSI are receiving or have access to services they may need
to achieve employment and, potentially, self-sufficiency.","Fragmentation, Overlap & Duplication",Executive Branch,Social Security Administration,3/29/2019
2018,10,2,"http://www.gao.gov/duplication/action_tracker/691122#t=1
",Partially Addressed,No,Income security: Supplemental Security Income (2018-10),"To better manage fragmentation in service delivery, the Social Security Administration should explore options for better connecting transition-age youth receiving Supplemental
Security Income to vocational rehabilitation services."," The Commissioner of the Social Security Administration (SSA) should explore various options for increasing connections to vocational rehabilitation agencies and services,
including their potential costs and benefits. One option, among others, could be to expand the Ticket to Work and Self-Sufficiency program to include youth, who are currently
excluded."," SSA agreed with GAO's May 2017 recommendation and, in August and September 2018, SSA officials reported that they had taken several steps to explore and pursue options for
increasing youth's connections to vocational rehabilitation agencies and services. Specifically, officials reported they published a request for information in the Federal
Register seeking strategies to improve the economic outcomes for youth on Supplemental Security Income (SSI) when they transition to adulthood. The request for information
published in January 2018 explicitly asks, among other things, about ways to connect youth receiving SSI with vocational rehabilitation agencies and about options for programs
like a Ticket to Work for youth. SSA officials also reported that, after reviewing its interpretation of the Social Security Act, the agency maintained that the law precludes
SSA from directly or indirectly referring youth on SSI to vocational rehabilitation agencies. As a result, according to officials, SSA submitted a legislative proposal in the
2019 Presidential Budget that would allow the agency to refer youth to vocational rehabilitation agencies. SSA officials also reported that SSA is in the planning stages for
two test projects to determine whether youth on SSI benefit from referrals to vocational rehabilitation agencies. As of December 2018, SSA reported it did not have new
information to provide regarding this recommendation. The President's 2020 budget also proposed improving access to vocational rehabilitation services for transition-age
youth receiving SSI by allowing SSA to make referrals to these services. SSA's actions are positive steps. However, SSA has not provided GAO with, or it may be too soon to
know, the costs and benefits of any of the actions SSA has taken to increase access to vocational rehabilitation agencies for youth on SSI.","Fragmentation, Overlap & Duplication",Executive Branch,Social Security Administration,3/29/2019
2011,2,1,"http://www.gao.gov/duplication/action_tracker/1706#t=0
",Addressed,No,Defense: DOD's Military Medical Command (2011-02),"Realigning the Department of Defense's military medical command structures and consolidating common functions could increase efficiency and result in projected savings ranging
from $281 million to $460 million annually.", The Department of Defense (DOD) could take action to further assess alternatives for restructuring the governance structure of the military health care system.," DOD has taken action to further assess alternatives for restructuring the governance structure of its Military Health System in order to reduce duplication within the command
structure and eliminate redundant processes that add to growing defense health care costs, as GAO suggested in March 2011. Specifically, in June 2011, the Secretary of Defense
established an internal task force to conduct a review of the governance of the Military Health System. The task force indentified cost containment, greater integration, and
increased unity of effort as priority objectives for the Military Health System. The task force's final report concluded that the establishment of a Defense Health Agency
would (1) support medically ready forces, (2) achieve cost savings through reduction in duplication and variation, and (3) provide clear decision authority and accountability.
As a result, in March 2012, the Deputy Secretary of Defense directed DOD leadership to form a team to develop an implementation plan for the Defense Health Agency. The
Military Health System Governance Transition Organization was chartered in March 2013 to provide oversight, management, and support for the implementation of governance
structure reforms. Additionally, the National Defense Authorization Act for Fiscal Year 2013 required DOD to provide three separate submissions to the congressional defense
committees detailing its plans to implement this reform. DOD submitted these reports in March, June, and October 2013. Finally, on October 1, 2013, DOD established the new
Defense Health Agency, which it anticipates will achieve greater system integration and increase accountability for health outcomes and costs.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/6/2014
2011,3,1,"http://www.gao.gov/duplication/action_tracker/1707#t=0
",Addressed,No,Defense: Warfighter Urgent Needs (2011-03),Opportunities exist for consolidation and increased efficiencies to maximize response to warfighter urgent needs.," The Department of Defense (DOD) needs to perform its own analysis of options aimed at potential consolidations and increased efficiencies in streamlining its urgent needs
entities and processes. This analysis should carefully weigh the advantages and disadvantages of the options identified to determine the optimal course of action."," DOD has performed its own analysis aimed at potential consolidations and increased efficiencies in streamlining multiple entities and processes to address urgent needs of
warfighters, such as how to quickly obtain counter-improvised explosive devices or intelligence, surveillance, and reconnaissance technology.  DOD has also determined an
optimal course of action and has begun to reorganize the departments' urgent needs entities and implement other actions, such as establishing guidance, as GAO recommended in
March 2011.  Specifically, DOD's analysis since 2011 included two studies examining potential overlap or duplication among entities working on rapid acquisitions for
warfighters, including weighing the advantages and disadvantages of the identified options.1  The first study, as noted in a May 2013 report to Congress, wasconducted by
the Deputy Chief Management Office to assess numerous rapid acquisition organizations for potential overlap or duplication.2 The study determined that the overlap in functions
and attributes identified in the various organizations provided legitimate depth that enhanced the department's ability to respond to warfighter urgent needs. DOD concluded
that the multiple entities could help develop multiple solutions to complex problems, so officials decided against any near-term consolidation of entities.  In the second
study, also cited in DOD's May 2013 report, the Warfighter Senior Integration Group—at the direction of the Deputy Secretary of Defense—examined whether several urgent
needs entities should be retained to ensure that DOD is prepared for future contingencies. DOD noted in this study that the Secretary of Defense had disestablished the
Mine-Resistant Ambush Protected Task Force and transferred its functions to the Services on October 1, 2012. In response to this study, in September 2013, the Deputy Secretary
of Defense directed further reorganization of the department's entities addressing warfighter urgent needs. For example, the Joint Improvised Explosive Device Defeat
Organization (JIEDDO), while still supporting current operations and maintaining essential capabilities, plans to reduce staff and funding in recognition of the end of the war
in Iraq and the transition in Afghanistan and provide a plan to transition the essential capabilities of JIEDDO to an integrated joint organization. The Intelligence,
Surveillance, and Reconnaissance Task Force is to be aligned as a permanent organization within the Office of the Under Secretary of Defense (Intelligence). Further, DOD has
taken other actions to streamline its urgent needs entities and processes. For example, in January 2012, DOD revised guidance to provide one common definition of the term
""urgent operational need.""3 Additionally, in August 2012, DOD issued guidance that formally established the roles and responsibilities of the Warfighter Senior Integration
Group as a standing DOD-wide forum that would serve as the department's authority to oversee, prioritize, and direct actions to facilitate the rapid response and resolution
of urgent needs.4 According to DOD's May 2013 report, with the publication of the guidance, the Deputy Secretary of Defense became the designated senior official responsible
for leading DOD actions on urgent operational needs and rapid acquisition. This guidance also established policy and assigned responsibilities across the department for the
rapid fulfillment of urgent needs. Finally, in November 2013, DOD issued an interim revision to DOD Instruction 5000.02, Operation of the Defense Acquisition System, in part
to provide policy and procedures for the rapid acquisition of urgent needs. These steps taken by DOD toward streamlining its entities and processes could lead to increased
efficiency and effectiveness in addressing warfighters' urgent operational needs.   [1] In our March 2011 report, we referred to the establishment of new organizations
intended to be more responsive to urgent warfighter needs as ""urgent needs entities,"" which included organizations, offices, programs, agencies, and task forces.  In
subsequent DOD reports, the department has used the term ""rapid acquisition entities.""  For purposes of this update, the terms are synonymous. [2]SeeOffice of the
Under Secretary of Defense for Acquisition, Technology, and Logistics, Report to Congress on the Review of Acquisition Processes for Rapid Fielding of Capabilities in Response
to Urgent Operational Needs, May 2013. DOD indicated that the report responded to section 804(a) of the Ike Skelton National Defense Authorization Act for Fiscal Year 2011,
among other reporting requirements and direction. [3] See Chairman of the Joint Chiefs of Staff Instruction 3170.01H, Joint Capabilities Integration and Development System
(Jan. 10, 2012). [4] See Department of Defense Directive 5000.71, Rapid Fulfillment of Combatant Commander Urgent Operational Needs (Aug. 24, 2012).","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/6/2014
2011,4,1,"http://www.gao.gov/duplication/action_tracker/1708#t=0
",Addressed,No,Defense: DOD's Coordination of Counter-Improvised Explosive Device Efforts (2011-04),Opportunities exist to avoid unnecessary redundancies and improve the coordination of counter-improvised explosive device efforts.," The Department of DefenseÂ’s (DOD) senior leadership, to include the Deputy Secretary of Defense, should consider what actions the department can take to ensure that the
Joint Improvised Explosive Device Defeat Organization (JIEDDO) can centrally collect information and coordinate efforts, and whether it should enhance its tools to ensure all
information on departmentwide counter-improvised explosive device (IED) programs is centrally collected and evaluated to limit unnecessary duplication, overlap, and
fragmentation."," DOD has taken action to enable the central collection of information on department-wide counter-IED programs, consistent with GAOÂ’s October 2009 recommendations. DOD actions
in 2012 and 2013 have enabled JIEDDO to complete the development and implementation of its database for identifying and recording counter-IED initiatives across DOD. JIEDDO
developed and maintains the database using several sources to capture comprehensive data on counter-IED efforts department-wide. The approach JIEDDO uses consists of capturing
information derived from (1) its own counter-IED initiatives, (2) DOD agency contacts other than JIEDDO, (3) queries to existing DOD information systems that are open and
available to JIEDDO, (4) GAOÂ’s list of potential counter-IED initiatives from 2006 to 2011 taken from GAOÂ’s DOD-wide survey completed in 2012, and (5) counter-IED
initiatives identified through a February 2012 Joint Staff data call to all DOD components, which was conducted to support DOD efforts to identify the enduring counter-IED
capabilities needed by the department. DODÂ’s Joint Requirements Oversight Council issued memorandums in January 2013 with the effect of making the department-wide data call
for counter-IED initiatives an annual requirement. According to JIEDDO officials, the annual data call results will continue to feed into JIEDDOÂ’s database, thereby
corroborating counter-IED initiatives identified through the other ongoing means described in the first three items listed above, ensuring that its database is and remains
comprehensive. With this database of information available, JIEDDO is better able to comprehensively coordinate all DOD counter-IED efforts, thereby limiting and reducing the
risk of duplication in its multibillion-dollar counter-IED efforts, and effectively prioritize projects within future budget levels.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,12/5/2013
2011,5,1,"http://www.gao.gov/duplication/action_tracker/1709#t=0
",Addressed,No,"Defense: Intelligence, Surveillance, and Reconnaissance (2011-05)","Opportunities exist to avoid unnecessary redundancies and maximize the efficient use of intelligence, surveillance, and reconnaissance capabilities."," The Department of Defense (DOD) should develop an integrated intelligence, surveillance, and reconnaissance (ISR) architecture, including manned and unmanned systems, to
align departmentwide strategic goals."," DOD has designed and begun implementing an architecture that includes ISR, called the Defense Intelligence Information Enterprise, which is expected to provide a common
framework of tools for security and intelligence sharing that may help to align departmentwide goals. In March 2011, GAO suggested that DOD develop this type of architecture.
In April 2012, the Under Secretary of Defense for Intelligence issued a memorandum to the secretaries of the military departments, directors of the defense intelligence
agencies and Defense Information Systems Agency, the Chairman of the Joint Chiefs of Staff, and the combatant commanders that outlined a governance structure for the Defense
Intelligence Information Enterprise and requested their participation. The memorandum established a council that would oversee development and implementation of the
enterprise. The council would also establish a framework to align some information technology systems across the intelligence community. Since 2012, DOD reported that the
council had developed an architecture to align some information technology systems across the intelligence community to facilitate information sharing and the development of a
common technical framework. By developing an architecture for a Defense Intelligence Information Enterprise, DOD has made it possible to identify capability gaps, prioritize
investments, and realize cost efficiencies.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,12/5/2013
2011,5,2,"http://www.gao.gov/duplication/action_tracker/1709#t=1
",Partially Addressed,No,"Defense: Intelligence, Surveillance, and Reconnaissance (2011-05)","Opportunities exist to avoid unnecessary redundancies and maximize the efficient use of intelligence, surveillance, and reconnaissance capabilities."," The Department of Defense (DOD) should continue to develop tools—such as the Joint Staff's decision support tool—and performance measures to inform investment
decisions."," DOD has taken steps to develop tools and performance measures to inform investment decisions, as GAO suggested in March 2011, but these efforts are not complete as of January
2019. In November 2015, DOD reported that the Office of the Under Secretary of Defense for Intelligence was continuing ongoing efforts with the Joint Staff to explore
collaborative portfolio management tools that capture operational needs and consider the measured or projected performance of intelligence, surveillance, and reconnaissance
(ISR) systems, and could inform investment decisions across its intelligence enterprise. DOD also stated that it was continuing to work on an ISR architecture and was drafting
a concept of operations document related to this architecture. In addition, DOD plans to develop and include performance metrics in its ISR strategic roadmap. As of January
2019, DOD is working to review ISR requirements within the context of the 2019 Defense Planning Guidance before finalizing the ISR Roadmap. Until DOD issues this roadmap, the
department lacks ISR goals. Undefined goals to implement its newer efforts reduce the likelihood that all possible efficiencies will be identified and action taken to achieve
them. In addition, comprehensive data on its ISR enterprise, including performance measures to assess the effectiveness of ISR assets, could better position DOD to make
trade-offs among ISR capabilities.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/29/2019
2011,5,3,"http://www.gao.gov/duplication/action_tracker/1709#t=2
",Partially Addressed,No,"Defense: Intelligence, Surveillance, and Reconnaissance (2011-05)","Opportunities exist to avoid unnecessary redundancies and maximize the efficient use of intelligence, surveillance, and reconnaissance capabilities."," The Department of Defense (DOD) could establish linkages between intelligence, surveillance, and reconnaissance (ISR) acquisition plans and strategic goals to better inform
investment decisions."," DOD has taken steps to establish linkages between ISR acquisition plans and strategic goals, as GAO suggested in March 2011, but these efforts are not complete. As of January
2019, DOD was continuing the effort it reported to GAO in 2012 to develop a new Intelligence, Surveillance, and Reconnaissance Integration Roadmap. According to DOD, the
roadmap is to articulate the linkages between strategic goals and planned investments with the goal of enabling the department to prioritize investments, close gaps, and
apportion ISR funding. Additionally, the roadmap would define and update investments in capabilities that shape the investment decisions reflected in the Department's budget
submission, according to officials. As of January 2019, DOD is working to review ISR requirements within the context of the 2019 Defense Planning Guidance before finalizing
the ISR Roadmap. Until DOD addresses challenges related to managing funding, integrating ISR capabilities, and minimizing inefficiencies in its ISR enterprise, including
establishing linkages between goals and investments, the department risks investing in lower-priority or duplicative capabilities while leaving critical capability gaps
unfilled.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/29/2019
2011,5,4,"http://www.gao.gov/duplication/action_tracker/1709#t=3
",Partially Addressed,No,"Defense: Intelligence, Surveillance, and Reconnaissance (2011-05)","Opportunities exist to avoid unnecessary redundancies and maximize the efficient use of intelligence, surveillance, and reconnaissance capabilities."," The Department of Defense (DOD) could develop and enforce commonality and interoperability standards for sharing of intelligence, surveillance, and reconnaissance (ISR) data
and establish timelines for implementation."," DOD has taken steps to develop and implement standards for sharing ISR data, as GAO suggested in March 2011, but it has not established timelines for implementation. In April
2012, DOD stated the department was developing an information-sharing framework as part of its efforts to develop and implement a department-wide ISR architecture Defense
Intelligence Information Enterprise that could help DOD develop information-sharing standards. The Under Secretary of Defense for Intelligence indicated that the Defense
Intelligence Information Enterprise Council would continue the development and implementation of an information-sharing framework. DOD plans to begin aligning existing mission
architectures to the Defense Intelligence Information Enterprise framework as part of its intelligence, surveillance, and reconnaissance (ISR) systems roadmap. As of January
2019, DOD is working to review ISR requirements within the context of the 2019 Defense Planning Guidance before finalizing the ISR Roadmap. DOD intends for this framework to
identify future cost avoidance, improve interoperability, and increase security across DOD's ISR enterprise. Increased integration of DOD's ISR enterprise could improve
efficiencies and reduce redundancies across the enterprise and improve interoperability among systems.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/29/2019
2011,6,1,"http://www.gao.gov/duplication/action_tracker/1710#t=0
",Addressed,No,Defense: Tactical Wheeled Vehicles (2011-06),A department-wide acquisition strategy could reduce the Department of Defense's risk of unnecessary duplication in purchasing Tactical Wheeled Vehicles.," The Department of Defense (DOD) needs to complete its planned departmentwide tactical wheeled vehicle strategy to determine (1) what capabilities the Joint Light Tactical
Vehicle will have, (2) the scope and cost of any recapitalization of other vehicles or production effort, and (3) the sustainment cost of placing the Mine Resistant Ambush
Protected family of vehicles in its force structures. DOD should include in the strategy a cost-benefit analysis that could minimize the collective acquisition and support
costs of the various tactical wheeled vehicle programs and reduce the risk of unplanned overlap or duplication."," As of December 2017, DOD had taken steps that meet the intent of the action that GAO suggested in March 2011. While DOD did not develop a comprehensive and unified strategy
for making sound investment decisions for tactical wheeled vehicles, as an alternative the department decided to evaluate each investment opportunity in terms of future force
structure, fleet composition, best value, affordability, joint capabilities, and survivability, according to an official at the Office of the Under Secretary of Defense for
Acquisition, Technology and Logistics. To conduct the evaluation, DOD used the joint capabilities integration development system and DOD's acquisition management system
framework. GAO corresponded with DOD officials and reviewed DOD documents and found: The department identified key capabilities for the Joint Light Tactical Vehicle (JLTV)
program as part of its capabilities development document in advance of the program beginning system development in August 2012. The system began low-rate production in August
2015 and was scheduled to perform operational testing in spring 2018, in advance of entering full production at the end of 2018. DOD updated its acquisition policy to
incorporate provisions included in the Weapon Systems Acquisition Reform Act. Major defense acquisition programs, such as tactical wheeled vehicle programs, must make
appropriate cost, schedule, and performance tradeoffs to ensure program affordability. As part of these reforms, DOD is required to complete an analysis of alternatives, which
is an analytical study that is intended to compare the operational effectiveness, costs, and risks of a number of potential alternatives to address validated needs. As an
example, a study team considered alternatives, including the existing High Mobility Multipurpose Wheeled Vehicle, the current light vehicle fleet with product improvements,
commercially available vehicles, and the JLTV. The study team examined each of these alternatives within the context of operational effectiveness, ability to satisfy needed
capabilities and performance parameters, life-cycle costs (which would include production and sustainment), cost-effectiveness, and affordability. The team concluded that the
JLTV, when compared to the alternatives, provided significant improvements in force protection, mobility, and reliability; had the greatest room for growth; was the most
capable for executing mission roles; and had potential for reduced operations and maintenance costs. The military services outlined plans and requirements for incorporating
Mine Resistant Ambush Protected vehicles into their force structures. For example, the services identified the number of vehicles required to support training, pre-positioned
stocks, and foreign sales, among other needs. These actions are indicative of the measures GAO envisioned a department-wide tactical wheeled vehicle strategy would elicit, as
they help ensure that the department has considered the capabilities, costs, and requirements for acquiring tactical wheeled vehicles. The actions also reduce the risk of
unnecessary overlap and duplication.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/21/2018
2011,9,3,"http://www.gao.gov/duplication/action_tracker/1713#t=2
",Addressed,No,Economic development: Economic Development Programs (2011-09),The efficiency and effectiveness of fragmented economic development programs are unclear.," Additional work to assess progress in collaboration and evaluation could identify areas for improvement, consolidation, or elimination. More analysis is needed by the
Departments of Commerce, Housing and Urban Development, and Agriculture, and the Small Business Administration and the Office of Management and Budget (OMB) to determine the
actual amount of duplicative spending in programs that are designed to target similar economic development activities, locations, and applicants."," In January 2012, the administration recommended a broad reorganization of agencies, including economic and business development activities in the Departments of Commerce,
Agriculture, Health and Human Services, and the Treasury, as well as SBA. According to the administrationÂ’s assessment, the existing structure is inefficient and redundant.
To address this redundancy, the administrationÂ’s proposal would consolidate many of its economic development programs. The proposed reorganization, if implemented, could
eliminate duplicative spending that may be present.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of Agriculture, Department of Commerce, Department of Housing and Urban Development, Office of Management and Budget, Small Business Administration",3/6/2013
2011,9,1,"http://www.gao.gov/duplication/action_tracker/1713#t=0
",Addressed,No,Economic development: Economic Development Programs (2011-09),The efficiency and effectiveness of fragmented economic development programs are unclear.," The Departments of Commerce (Commerce), Housing and Urban Development (HUD), and Agriculture (USDA), and the Small Business Administration (SBA) need to further utilize
promising practices for enhanced collaboration. The actions that the four agencies should consider include seeking more opportunities for resource-sharing across economic
development programs with shared outcomes, and identifying ways to leverage each programÂ’s strengths to improve their existing collaborative efforts."," The four agencies and the Office of Management and Budget (OMB) have taken steps to collaborate more in administering these programs, as GAO suggested in March 2011. In March
2017, Commerce's Economic Development Administration (EDA) noted that it established an economic development integration team in fiscal year 2016 to facilitate direct
engagement between communities and federal agencies with complementary economic development resources to collaboratively support regional economic development across the
nation. EDA added that the team has executed a memoranda of understanding (MOU) with HUD's Office of Community Planning and Development and USDA Rural Development and is
working with SBA to collaborate, enhance relationships, and cross-promote resources. USDA's Rural Business-Cooperative Service (RBS) noted in March 2017 that it is engaged
in several MOUs with other federal agencies that support coordination and collaboration on areas of mutual interest, including a MOU with Commerce's EDA to leverage programs
and resources to support regional economic development. In addition, RBS noted that it is coordinating with HUD and others to leverage programs and resources to create
healthy, economically vibrant neighborhoods through the development of local food systems. In March 2017, SBA noted that it has engaged in a number of collaborative efforts
with the other agencies, including the development of a training module for small construction contractors with HUD enabling them to access performance bonds for HUD-funded
construction projects, and a MOU between SBA's Office of Veterans Business Development and USDA to explore opportunities for supporting veteran-owned businesses in
agriculture-related sectors. Finally, in November 2016 OMB noted that, in fiscal year 2016, the General Services Administration (GSA) took over the management of BusinessUSA,
a federal website developed to make it easier for businesses to access the services and information they need. Through the website, federal agencies are able to increase
public awareness of the resources they offer. The one-stop shop website directs customers to federal services that match their requirements (i.e., financing, export
assistance, federal contracting), so a customer does not need to visit disparate websites. OMB added that GSA has integrated BusinessUSA's content and services in the
USA.gov website. This provides users with a more accessible and centralized one-stop platform for entrepreneurs to access the services that could help them grow. Finally, the
BusinessUSA Steering Committee, composed of staff from across several agencies, continues to meet regularly and assemble agency stakeholders to collect feedback and create the
strategic vision for moving the tool forward.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of Agriculture, Department of Commerce, Department of Housing and Urban Development, Small Business Administration",3/1/2017
2011,9,2,"http://www.gao.gov/duplication/action_tracker/1713#t=1
",Partially Addressed,No,Economic development: Economic Development Programs (2011-09),The efficiency and effectiveness of fragmented economic development programs are unclear.," The Departments of Commerce (Commerce), Housing and Urban Development (HUD), and Agriculture (USDA), and the Small Business Administration (SBA) need to collect accurate and
complete data on program outcomes and use the information to assess each programÂ’s effectiveness."," The four agencies have completed actions and have actions under way or planned that are intended to improve data collected on program performance, as GAO suggested in March
2011. For example, according to HUD the department implemented improvements to its Integrated Disbursement and Information System in 2012, which were intended to upgrade
HUD's ability to track Community Development Block Grant (CDBG) grantee progress in implementing activities and gather improved data with regard to performance. In addition,
HUD completed an extensive CDBG data clean-up effort in response to a HUD Inspector General audit. According to Commerce's Economic Development Administration (EDA), the
agency continues to test a pilot evaluation framework and related performance measures with grantees that represent EDA's non-infrastructure programs. In November 2018, EDA
stated that it expects to fully implement the pilot evaluation framework for all grantees at the start of fiscal year 2020. According to SBA, the agency conducted three
program evaluations in fiscal year 2018 using administrative data under its new centralized program evaluation function; the evaluation of SBA's Community Advantage Pilot
Program identified differences in the characteristics of this program compared with other SBA loan programs. SBA noted that it has four program evaluations planned for fiscal
year 2019 that will use administrative data; two of the evaluations will have a specific focus on understanding the types of businesses served by the program. According to the
U.S. Department of Agriculture's (USDA) Rural Business-Cooperative Service, it tracks five key performance measures related to its programs and develops a specific target
each fiscal year for these measures based on a number of factors, including actual performance, program demand, available funding, and administration priorities. As of March
2019, USDA had not responded to GAO's request for an update regarding the agency's efforts to implement this action. Finally, Commerce, USDA, and SBA participated in the
Office of Management and Budget chaired Evaluating Business Technical Assistance Program interagency working group, which publically released its guide titled Building Smarter
Data for Evaluating Business Assistance Programs: A Guide for Practitioners in May 2017. The guide identifies critical data and best practices that support the use and
improvement of administrative data and other existing data sources for rigorous impact evaluations. As of March 2019, the working group appears to no longer be active. When
they complete the actions under way or planned, the four agencies should have better information that can be used to assess the effectiveness of programs that support
entrepreneurs.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of Agriculture, Department of Commerce, Department of Housing and Urban Development, Small Business Administration",3/29/2019
2011,10,1,"http://www.gao.gov/duplication/action_tracker/1714#t=0
",Addressed,No,Economic development: Surface Transportation (2011-10),"The federal approach to surface transportation is fragmented, lacks clear goals, and is not accountable for results."," A fundamental re-examination and reform of the nationÂ’s surface transportation policies is needed. GAO has identified a number of principles that can help guide Congress in
re-examining and reforming the nationÂ’s surface transportation policies. These principles include ensuring the federal role is defined based on identified areas of national
interest and goals, incorporating accountability for results by entities receiving federal funds, employing the best tools and approaches to emphasize return on targeted
federal investment, and ensuring fiscal sustainability. Applying these principles to a re-examination and reform of surface transportation programs would potentially result in
a more clearly defined federal role in relation to other levels of government and thus a more targeted federal role focused around evident national interests."," Moving Ahead for Progress in the 21st Century Act (MAP-21), signed into law in July 2012, reauthorized the nationÂ’s surface transportation programs through the end of fiscal
year 2014, addressed fragmentation in those programs, and made progress in addressing the reexamination issues GAO raised, including clarifying federal goals and roles and
linking federal programs to performance to ensure accountability for results. In March 2008, GAO suggested that Congress reexamine and refocus surface transportation programs
and identified principles that could help guide such a reexamination. To address fragmentation, MAP-21 reduced the overall number of highway and transit programs by
eliminating and consolidating duplicative programs. For example, MAP-21 reduced the number of highway programs, primarily by consolidating them into four core programs. To
clarify goals and link programs to performance, MAP-21 identified seven national performance goals for pavement and bridge conditions, injuries and fatalities, traffic
congestion, and other areas; requires the Secretary of Transportation, in consultation with states and others, to establish performance measures for these goals; and requires
states and other grantees to establish performance targets for those measures and to report their progress in achieving these targets, thereby incorporating accountability for
results. If a stateÂ’s report shows inadequate progress in some areas, the state must take corrective actions, such as documenting actions it will take to achieve the targets.
In addition, MAP-21 links funding to performance by requiring states to use federal funds to improve Interstate system pavement and bridge conditions to meet minimum
standards. The enactment of MAP-21 made sufficient progress for GAO to conclude that the fragmentation issues concerning surface transportation programs have been addressed.
Specifically, MAP-21 incorporated accountability for results around clearly identified national goals, providing the framework for the Department of Transportation and the
states to implement this approach in the coming years. However, as GAO reported in February 2013, Congress needs to develop a long-term plan for funding surface
transportation, and opportunities for a more targeted federal role focused on evident national interests exist.For this and other reasons, funding surface transportation
remains on GAOÂ’s High Risk List. GAO will continue, as part of its High Risk effort, to monitor the Department of TransportationÂ’s progress as it implements the MAP-21
programs.","Fragmentation, Overlap & Duplication",Congressional,Congress,3/6/2013
2011,11,1,"http://www.gao.gov/duplication/action_tracker/1715#t=0
",Addressed,No,Economic development: Water Needs in U.S.-Mexico Border Region (2011-11),"Fragmented federal efforts to meet water needs in the U.S.-Mexico border region have resulted in an administrative burden, redundant activities, and an overall inefficient use
of resources."," Congress may wish to consider requiring federal agencies to establish an interagency mechanism or process, such as a task force on water and wastewater infrastructure, in the
border region. Congress could direct a group or task force to conduct certain activities. Specifically, GAO suggested that a task force, in partnership with state and local
officials, should leverage collective resources to identify needs within the border region and establish compatible and coordinated policies across relevant agencies, such as
a coordinated process for the selection of projects, and standardize applications, environmental review requirements, and engineering requirements to the extent possible."," Congress has not taken action to require agencies to establish an interagency mechanism or process in the border region, as GAO suggested in December 2009, but key agencies
have taken action to enhance interagency coordination. Since 2012, officials from the seven federal agencies involved have provided evidence of increased coordination of their
efforts to provide funding for drinking water and wastewater infrastructure in the border region, within the current statutory authorities. In doing so, the
agencies—including the Environmental Protection Agency (EPA), the Department of Agriculture (USDA), the Department of Housing and Urban Development (HUD), the U.S. Army
Corps of Engineers, the Department of Health and Human Service's Indian Health Service, the Department of Commerce's Economic Development Administration, and the
Department of the Interior's Bureau of Reclamation—have undertaken activities similar to those that would be undertaken by a task force. Specifically, the agencies are
working to identify comprehensive needs in the region and are also coordinating on policies and procedures for selecting and funding water and wastewater infrastructure
projects by taking the following steps: Several agencies are participating in the Tribal Interagency Task Force (including EPA, Agriculture, HUD, Indian Health Service, and
Department of the Interior), a group that coordinates activities on tribal lands, including such lands in the border region. In April 2014, EPA and USDA issued a report
describing a joint effort to address the critical public health and environmental challenges in the U.S.-Mexico Border region,U.S. Mexico Border Needs Assessment and Support
Project: Phase 1 Scoping Assessment Report.  The effort is the first of five phases and involved a needs assessment using available data and selected criteria, including
water and waste disposal infrastructure availability, environmental and public health conditions, and availability of already completed projects (state and federal).In
addition, the Indian Health Service has been assessing needs for tribal communities in the border region. In addition, EPA, USDA, and some of the other agencies are taking
action to coordinate policies and procedures. While not all agencies are involved in every effort, several key agencies—EPA, USDA, HUD, and the Indian Health Service—are
involved and have coordinated with the other agencies as appropriate, For example, EPA, USDA, HUD, and the Indian Health Service have developed a template for conducting
engineering reviews for project applications and are working with states to adopt this common tool. This coordination should help identify water infrastructure projects in the
border region and help streamline the information needs and selection of projects for funding, potentially reducing the time and effort spent by communities that apply for
funding. The agencies' ongoing efforts to enhance coordination, conduct a needs assessment, and undertake actions, similar to those of a task force, have lessened the need for
congressional action. Therefore, GAO is assessing this action as addressed.  GAO will continue to track the agencies' ongoing efforts to improve coordination through
Area 14, Rural Water Infrastructure, from its April 2013 report.","Fragmentation, Overlap & Duplication",Congressional,Congress,11/19/2014
2011,13,1,"http://www.gao.gov/duplication/action_tracker/1717#t=0
",Addressed,No,Energy: Domestic Ethanol Production (2011-13),Addressing duplicative federal efforts directed at increasing domestic ethanol production could reduce revenue losses by more than $5.7 billion annually.," Congress may wish to consider whether revisions to the ethanol tax credit are needed. Options could include the following: Maintain the volumetric ethanol excise tax credit
(VEETC) at current levels. Allow the VEETC to expire at the end of 2011. Reduce the VEETC as Congress did in the 2008 Farm Bill, when the ethanol tax credit was reduced from
51 cents to 45 cents per gallon. Phase out the VEETC over a number of years. Modify the VEETC to counteract fluctuations in other commodities that can influence ethanol
production, such as changes in crude oil prices. For instance, the ethanol tax credit could increase when crude oil prices are low and decrease when crude oil prices are high.
"," Congress allowed the VEETC to expire at the end of 2011. The most recent extension of the credit—set at 45-cents-per-gallon in the Tax Relief, Unemployment Insurance
Reauthorization, and Job Creation Act of 2010[1]—expired on December 31, 2011. Fuel blenders that purchase and blend ethanol with gasoline no longer receive the credit.
[1]Pub. L. No. 111-312 (2010).","Fragmentation, Overlap & Duplication",Congressional,Congress,3/6/2013
2011,16,1,"http://www.gao.gov/duplication/action_tracker/1720#t=0
",Addressed,No,General government: Interagency Contracting (2011-16),Collecting improved data on interagency contracting to minimize duplication could help the government leverage its vast buying power., The Office of Management and Budget (OMB) will need to fully implement the steps it is taking to address identified shortcomings in the management of interagency contracting.," In response to GAOÂ’s April 2010 recommendations, OMBÂ’s Office of Federal Procurement Policy (OFPP) has addressed identified shortcomings in the management of interagency
contracting, in particular the need for better data on interagency contract vehicles. To promote easier access to data on existing contracts, OFPP has improved the
functionality of the Interagency Contract Directory, a searchable online database of contract vehicles for interagency use, created in 2003. An updated version of the database
went live in October 2012, and it included enhancements to the search function and a simplified presentation of search results. OFPP has also posted information on
governmentwide acquisition contracts and other agreements available for use under the Federal Strategic Sourcing Initiative on an OMB website, accessible by federal agencies.
The website includes information on the agency that manages the contract vehicle and the scope of the contract vehicle, as well as a link to additional information, such as
ordering guidance. Finally, a new strategic sourcing governance council, established in December 2012, is expected to address the effective use of existing interagency
contract vehicles to support governmentwide strategic sourcing efforts, providing another means to use information on existing vehicles to maximize their value.These changes
should help agencies identify and leverage existing interagency contracts more effectively.","Fragmentation, Overlap & Duplication",Executive Branch,Office of Management and Budget,3/6/2013
2011,16,3,"http://www.gao.gov/duplication/action_tracker/1720#t=2
",Addressed,No,General government: Interagency Contracting (2011-16),Collecting improved data on interagency contracting to minimize duplication could help the government leverage its vast buying power.," Improvements are still needed regarding the accuracy of the federal contracts database in order to determine whether the contracts are being used in an efficient and
effective manner."," The Office of Management and BudgetÂ’s Office of Federal Procurement Policy (OFPP) has worked with agencies to ensure that data in the Federal Procurement Data System are
accurate and complete, including a random sampling of fiscal year 2010 contract actions, which reflected a 96.5 percent accuracy rate for a key field that indicates the use of
an interagency contract. OFPP also established an interagency procurement data quality working group to review various efforts agencies are employing to improve data quality
and leverage successful efforts across the acquisition community.","Fragmentation, Overlap & Duplication",Executive Branch,Office of Management and Budget,3/6/2013
2011,16,4,"http://www.gao.gov/duplication/action_tracker/1720#t=3
",Addressed,No,General government: Interagency Contracting (2011-16),Collecting improved data on interagency contracting to minimize duplication could help the government leverage its vast buying power., Require business case analyses for new multiagency contracts.," On September 29, 2011, the Administrator of the Office of Federal Procurement Policy issued a memorandum that provided guidance for development of a business case analysis
for certain interagency contracts, including new multiagency contracts. In addition, on January 3, 2012, a final rule was issued amending the Federal Acquisition Regulation to
require a business case analysis to support the creation of certain of these contracts.","Fragmentation, Overlap & Duplication",Executive Branch,Office of Management and Budget,3/6/2013
2011,16,2,"http://www.gao.gov/duplication/action_tracker/1720#t=1
",Addressed,No,General government: Interagency Contracting (2011-16),Collecting improved data on interagency contracting to minimize duplication could help the government leverage its vast buying power., The General Services Administration (GSA) will need to fully implement the steps it is taking to address identified shortcomings in the management of interagency contracting.," As of March 2017, as GAO suggested in March 2011 based on its April 2010 report, GSA had addressed shortcomings in the management of interagency contracting, in particular
the need to collect and provide its customers with more data on the use of its interagency vehicles, including Multiple Award Schedules (MAS) program contracts. These efforts,
which were launched in June 2012, are referred to as the MAS Transformation Initiative. For example, according to GSA, it has incorporated a dynamic pricing model into one
major government-wide contract vehicle, known as Office Supplies 2. GSA stated that the dynamic pricing model provides the ability to match identical items being offered by
multiple vendors and allows GSA to provide vendors with actionable pricing data, ultimately holding the prices to within 7 to 10 percent above the lowest price offered by any
vendor. In June 2016, GSA finalized a new rule for vendor reporting of transactional data as a key step to improving management of its interagency contracting vehicles. As of
February 2017, according to GSA officials, the transactional data reporting rule had launched across the entire pilot group of approximately 4,100 MAS contracts. Officials
said that GSA continues to refine evaluation criteria for the pilot, train contractors and acquisition personnel affected by the pilot, and develop analyses of the data for
use within GSA and government-wide. Also, according to a senior GSA official, in fiscal year 2015, GSA launched a competitive pricing tool aimed at reducing variability in
pricing under the MAS program. Further, the official said that GSA added a horizontal pricing analysis application—a market research resource tool that led to price
reductions on roughly 1.4 million items, decreasing average prices for certain items by roughly 10 percent. Obtaining and using data to improve analysis and management of
purchases is an important step toward improving the management of the MAS program and enhancing GSA's customers' ability to get the best prices.","Fragmentation, Overlap & Duplication",Executive Branch,General Services Administration,3/1/2017
2011,17,3,"http://www.gao.gov/duplication/action_tracker/1721#t=2
",Addressed,No,General government: Tax Expenditures (2011-17),"Periodic reviews could help identify ineffective tax expenditures and redundancies in related tax and spending programs, potentially reducing revenue losses by billions of
dollars."," The Director of the Office of Management and Budget (OMB) in consultation with the Secretary of Treasury should develop guidance on incorporating tax expenditures in
agenciesÂ’ strategic plans and performance reports."," OMB has taken action to address how agencies should incorporate tax expenditures in strategic plans and annual performance plans and reports, as GAO recommended in September
2005. The GPRA Modernization Act of 2010 (GPRAMA) established a framework aimed at taking a more crosscutting and integrated approach to focusing on results and improving
government performance. GPRAMA requires OMB, in coordination with agencies, to identify tax expenditures among programs and activities that contribute to federal
government-wide goals and to assess their contributions.  In August 2012, OMB updated Circular A-11 with information on implementing GPRAMA in agency performance planning
and reporting.  The 2012 guidance instructed agencies to identify tax expenditures that contribute to agency priority goals, which represent a small subset of agencies'
goals overall. However, in April 2013, GAO's review of the agency priority goals found that only one agency, for one of its priority goals, identified two relevant tax
expenditures—the only agency priority goal out of all 102 to have tax expenditures identified as external contributors. In July 2013, OMB updated Circular A-11 and directed
agencies to identify tax expenditures that contribute to each of their strategic objectives. In the guidance, OMB stated that it plans to work with the Department of the
Treasury and agencies to facilitate alignment of tax expenditure information with agency priority goals and strategic objectives. This guidance, if properly implemented,
should position OMB and the agencies to more broadly identify how tax expenditures contribute to each agency's overall performance. ","Fragmentation, Overlap & Duplication",Executive Branch,Office of Management and Budget,3/6/2014
2011,17,5,"http://www.gao.gov/duplication/action_tracker/1721#t=4
",Addressed,No,General government: Tax Expenditures (2011-17),"Periodic reviews could help identify ineffective tax expenditures and redundancies in related tax and spending programs, potentially reducing revenue losses by billions of
dollars."," The Director of the Office of Management and Budget (OMB) should review whether all relevant tax expenditures that contribute to a cross-agency priority (CAP) goal have been
identified, and as necessary, include any additional tax expenditures in the list of federal contributors for each goal. This action was identified in GAO's June 2013
report, Managing For Results: Executive Branch Should More Fully Implement the GPRA Modernization Act to Address Pressing Governance Challenges (GAO-13-518), and was added to
the Action Tracker in April 2015."," OMB reviewed whether tax expenditures that contribute to the current CAP goals have been identified, as GAO recommended in June 2013. The GPRA Modernization Act of 2010
(GPRAMA) requires OMB and the agencies to identify the relevant tax expenditures that contribute to each CAP goal. In September 2015, OMB staff told GAO that OMB had analyzed
the CAP goals, established in March 2014, and determined that there were no tax expenditure programs that were critical to support achievement of these CAP goals. In May 2016,
GAO corroborated OMB's findings as part of work reviewing implementation of a sample of seven CAP goals. CAP goal teams GAO spoke with during the review said that they did not
identify any relevant tax expenditures related to their goals. GAO determined that all of the selected CAP goal teams fully met the requirement to identify the agencies,
organizations, program activities, regulations, tax expenditures, and other activities that contribute to their goals.","Fragmentation, Overlap & Duplication",Executive Branch,Office of Management and Budget,11/15/2016
2011,17,6,"http://www.gao.gov/duplication/action_tracker/1721#t=5
",Addressed,No,General government: Tax Expenditures (2011-17),"Periodic reviews could help identify ineffective tax expenditures and redundancies in related tax and spending programs, potentially reducing revenue losses by billions of
dollars."," The Director of the Office of Management and Budget (OMB) should assess the contributions relevant tax expenditures are making toward the achievement of each cross-agency
priority (CAP) goal. This action was identified in GAO's June 2013 report, Managing For Results: Executive Branch Should More Fully Implement the GPRA Modernization Act to
Address Pressing Governance Challenges (GAO-13-518), and was added to the Action Tracker in April 2015."," OMB reviewed whether tax expenditures that contribute to the current CAP goals have been identified, as GAO recommended in June 2013. The GPRA Modernization Act of 2010
(GPRAMA) requires OMB and the agencies to identify the relevant tax expenditures that contribute to each CAP goal. In September 2015, OMB staff told GAO that OMB had analyzed
the CAP goals, established in March 2014, and determined that there were no tax expenditure programs that were critical to support achievement of these CAP goals. In May 2016,
GAO corroborated OMB's findings as part of work reviewing implementation of a sample of seven CAP goals. CAP goal teams GAO spoke with during the review said that they did not
identify any relevant tax expenditures related to their goals. GAO determined that all of the selected CAP goal teams fully met the requirement to identify the agencies,
organizations, program activities, regulations, tax expenditures, and other activities that contribute to their goals.","Fragmentation, Overlap & Duplication",Executive Branch,Office of Management and Budget,11/15/2016
2011,17,7,"http://www.gao.gov/duplication/action_tracker/1721#t=6
",Consolidated or Other,No,General government: Tax Expenditures (2011-17),"Periodic reviews could help identify ineffective tax expenditures and redundancies in related tax and spending programs, potentially reducing revenue losses by billions of
dollars."," The Director of the Office of Management and Budget (OMB) should ensure that agencies adhere to OMB's guidance for website updates by providing complete information about the
organizations, program activities, regulations, tax expenditures, policies, and other activities--both within and external to the agency--that contribute to each Agency
Priority Goal (APG). This action was identified in GAO's April 2013 report, Managing For Results: Agencies Should More Fully Develop Priority Goals under the GPRA
Modernization Act (GAO-13-174), and was added to the Action Tracker in April 2015."," OMB has taken action to help ensure that agencies provide more complete information about the various organizations and activities that contribute to their APGs, as GAO
recommended in April 2013. According to information provided by OMB staff in April 2015, agencies were asked to identify organizations, program activities, regulations,
policies, tax expenditures, and other activities contributing to their 2014-2015 APGs. This process began as part of the September 2014 update to Performance.gov, with
opportunities for revisions in subsequent quarterly updates. Based on an analysis of the final quarterly updates for those APGs, GAO found that agencies had made progress in
identifying external organizations and programs for their APGs. This shows that agencies have taken steps to address performance that spans multiple organizations, which can
help manage the risk of duplication, overlap, and fragmentation, and enhance the overall effectiveness of federal efforts. Although agencies met the broader intent of this
recommendation, they generally did not identify tax expenditures as contributors. In a July 2016 report, GAO found that 7 of the 24 Chief Financial Officer Act agencies
identified tax expenditures as contributors to their APGs or agency missions. The tax expenditures they identified accounted for only 11 of the 169 tax expenditures reported
in the President's fiscal year 2017 budget, representing an estimated $31.9 billion of $1.23 trillion in forgone revenues for fiscal year 2015. Based on this, GAO made a new
recommendation in that report to focus attention on identifying tax expenditures as contributors to agency goals (see Action 10).","Fragmentation, Overlap & Duplication",Executive Branch,Office of Management and Budget,3/1/2017
2011,17,1,"http://www.gao.gov/duplication/action_tracker/1721#t=0
",Not Addressed,No,General government: Tax Expenditures (2011-17),"Periodic reviews could help identify ineffective tax expenditures and redundancies in related tax and spending programs, potentially reducing revenue losses by billions of
dollars."," The Director of the Office of Management and Budget (OMB) in consultation with the Secretary of the Treasury should present tax expenditures in the budget together with
related outlay programs."," No executive action has been taken. OMB did not present tax expenditures in the fiscal year 2020 budget with the related outlay programs, as GAO recommended in September
2005. OMB did not agree that GAO's recommendation is necessary and stated that presenting information on tax expenditures together with related outlay programs is not useful
for budgeting and that such a presentation is not part of the congressional budget process. However, the Congressional Budget Act of 1974 requires a list of tax expenditures,
including special tax credits, deductions, exclusions, exemptions, deferrals, and preferential tax rates. Whereas OMB favors reporting tax expenditures separately from the
rest of the budget, GAO has reported that an integrated presentation is also useful to show the relative magnitude of tax expenditures compared to spending and credit programs
across mission areas. OMB previously presented tax expenditure sums alongside outlays and credit activity for each budget function in the federal budget from fiscal year 1998
through fiscal year 2002. Tax expenditures resulted in an estimated $1.38 trillion in forgone revenue in fiscal year 2018 and have been roughly equivalent to federal
discretionary spending levels in recent years. Until tax expenditures are integrated in the President's budget, the budget will not provide a comprehensive picture for
policymakers and the public to compare all of the policy tools used within a mission area.","Fragmentation, Overlap & Duplication",Executive Branch,Office of Management and Budget,3/29/2019
2011,17,2,"http://www.gao.gov/duplication/action_tracker/1721#t=1
",Not Addressed,Yes,General government: Tax Expenditures (2011-17),"Periodic reviews could help identify ineffective tax expenditures and redundancies in related tax and spending programs, potentially reducing revenue losses by billions of
dollars."," The Director of the Office of Management and Budget (OMB) in consultation with the Secretary of the Treasury should develop and implement a framework for conducting
performance reviews of tax expenditures. This includes (1) outlining leadership responsibilities and coordination among agencies with related responsibilities; (2) setting a
review schedule; (3) identifying review methods and ways to address the lack of credible tax expenditure performance information; and (4) identifying resources needed for tax
expenditure reviews."," No executive action has been taken. As of March 2019 when the President's fiscal year 2020 budget was released, the Director of OMB had not taken action to develop a
framework for reviewing tax expenditure performance, as GAO recommended in June 1994 and again in September 2005. Since their initial efforts in 1997 and 1999 to outline a
framework for evaluating tax expenditures and preliminary performance measures, OMB and the Department of the Treasury have ceased to make progress and retreated from setting
a schedule for evaluating tax expenditures. The President's fiscal year 2012 budget stated that developing an evaluation framework is a significant challenge due to limited
data availability and analytical constraints of isolating the effect of any single program. The administration planned to focus on addressing some of these challenges so it
can work toward crosscutting analyses that examine tax expenditures alongside related spending programs. However, OMB and Treasury have not reported on progress on this
recommendation since the President's fiscal year 2012 budget. In March 2019, OMB said no one was assigned responsibility for developing or working with Treasury to develop an
evaluation framework. Assessing the performance of tax expenditures is critically important given that many tax expenditures that function as entitlement programs do not
compete overtly in the annual budget process. In addition, many tax expenditures are not subject to congressional reauthorization, and therefore Congress does not have the
opportunity to regularly review their effectiveness. Periodic reviews could help identify redundancies in related tax and spending programs and could help determine how well
specific tax expenditures work to achieve their goals and how their benefits and costs compare to those of programs with similar goals.","Fragmentation, Overlap & Duplication",Executive Branch,"Office of Management and Budget, Department of the Treasury",3/29/2019
2011,17,4,"http://www.gao.gov/duplication/action_tracker/1721#t=3
",Partially Addressed,No,General government: Tax Expenditures (2011-17),"Periodic reviews could help identify ineffective tax expenditures and redundancies in related tax and spending programs, potentially reducing revenue losses by billions of
dollars."," The Director of the Office of Management and Budget (OMB) in consultation with the Secretary of the Treasury should require that tax expenditures be included in executive
branch budget and performance review processes. ."," OMB made some progress in including tax expenditures along with related outlay programs in the executive branch's budget and performance review processes, as GAO recommended
in September 2005. However, as of March 2019, OMB had not developed a systematic approach for conducting such reviews, and OMB staff told GAO that they were not pursuing the
effort because of competing priorities, as well as capacity and resource constraints. Prior to that time, OMB had made some progress on the action. The President's fiscal year
2012 budget stated that the administration would work toward examining the objectives and effects of the wide range of tax expenditures in the budget. The GPRA Modernization
Act of 2010 (GPRAMA) requires OMB and the agencies to identify the relevant tax expenditures that contribute to each crosscutting priority goal. Beginning with its August 2012
update to Circular No. A-11 with guidance for implementing GPRAMA and continuing in subsequent annual updates, OMB has directed agencies to identify tax expenditures that
contribute to each of their agency priority goals. Beginning with the July 2013 update, OMB expanded its guidance to include identifying these contributions to agency
strategic objectives. In both its July 2013 and July 2014 guidance, OMB stated that it planned to work with the Department of the Treasury (Treasury) and agencies to
facilitate alignment of tax expenditure information with agency priority goals and strategic objectives. However, in its June 2015 update of this guidance, OMB removed the
language about working with Treasury and agencies to align tax expenditures with agency goals. OMB's June 2018 guidance still requires agencies to identify tax expenditures
that contribute to their agency priority goals and strategic objectives. Coordinated reviews of tax expenditures with related federal spending programs which are consistent
with GPRAMA requirements could help policymakers reduce overlap and inconsistencies and direct scarce resources to the most effective or least costly methods of delivering
federal support. Ensuring the inclusion of tax expenditures in the GPRAMA crosscutting goals along with other related programs would be an important step toward providing
policymakers with the breadth of information needed to understand the full federal effort to accomplish national objectives.","Fragmentation, Overlap & Duplication",Executive Branch,Office of Management and Budget,3/29/2019
2011,17,8,"http://www.gao.gov/duplication/action_tracker/1721#t=7
",Not Addressed,Yes,General government: Tax Expenditures (2011-17),"Periodic reviews could help identify ineffective tax expenditures and redundancies in related tax and spending programs, potentially reducing revenue losses by billions of
dollars."," The Director of the Office of Management and Budget (OMB) should include tax expenditures in the federal program inventory effort by designating tax expenditure as a program
type in relevant guidance. This action was identified in GAO's October 2014 report, Government Efficiency and Effectiveness: Inconsistent Definitions and Information Limit
the Usefulness of Federal Program Inventories (GAO-15-83), and was added to the Action Tracker in April 2015."," No executive action has been taken. As of March 2019, OMB had not provided any comments or taken action to include tax expenditures in the federal program inventory, as GAO
recommended in October 2014. The GPRA Modernization Act of 2010 requires OMB to publish a list of all federal programs on a central, government-wide website. The federal
program inventory is the primary tool for agencies to identify programs that contribute to their goals, according to OMB's guidance. Although OMB published an initial
inventory covering the programs of 24 federal agencies in May 2013, OMB decided to postpone further development of the inventory in order to coordinate with the implementation
of the Digital Accountability and Transparency Act of 2014 (DATA Act). In July 2015, GAO recommended that OMB accelerate efforts to merge DATA Act purposes with the production
of a federal program inventory. However, in September 2017, GAO found that OMB continued to delay implementation of the federal program inventory. At that time, GAO
recommended that OMB issue guidance to provide time frames and milestones for implementing the federal program inventory. Although OMB updated its guidance in June 2018, it
does not provide any time frames or milestones for implementing the inventory. The guidance states that OMB is continuing to work with agencies and stakeholder to merge
implementation of the DATA Act and other priorities with the federal program inventory requirements to provide a coherent picture of federal programs, activities, and
spending. By including tax expenditures in the inventory, OMB could help ensure that agencies are properly identifying the contributions of tax expenditures to the achievement
of their goals.","Fragmentation, Overlap & Duplication",Executive Branch,Office of Management and Budget,3/29/2019
2011,17,9,"http://www.gao.gov/duplication/action_tracker/1721#t=8
",Not Addressed,Yes,General government: Tax Expenditures (2011-17),"Periodic reviews could help identify ineffective tax expenditures and redundancies in related tax and spending programs, potentially reducing revenue losses by billions of
dollars."," The Director of the Office of Management and Budget (OMB) should develop, in coordination with the Secretary of the Treasury, a tax expenditure inventory that identifies each
tax expenditure and describes its definition, its purpose, and its related performance and budget information. This action was identified in GAO's October 2014 report,
Government Efficiency and Effectiveness: Inconsistent Definitions and Information Limit the Usefulness of Federal Program Inventories (GAO-15-83), and was added to the Action
Tracker in April 2015."," No executive action has been taken. As of March 2019, OMB had not provided any comments or taken action to develop a tax expenditure inventory describing the purpose of each
tax expenditure with related performance and budget information, as GAO recommended in October 2014. The GPRA Modernization Act of 2010 requires OMB to publish a list of all
federal programs on a central, government-wide website. The federal program inventory is the primary tool for agencies to identify programs that contribute to their goals,
according to OMB's guidance. Although OMB published an initial inventory covering the programs of 24 federal agencies in May 2013, OMB decided to postpone further development
of the inventory in order to coordinate with the implementation of the Digital Accountability and Transparency Act of 2014 (DATA Act). In July 2015, GAO recommended that OMB
accelerate efforts to merge DATA Act purposes with the production of a federal program inventory. However, in September 2017, GAO found that OMB continued to delay
implementation of the federal program inventory. At that time, GAO recommended that OMB issue guidance to provide time frames and milestones for implementing the federal
program inventory. Although OMB updated its guidance in June 2018, it does not provide any time frames or milestones for implementing the inventory. The guidance states that
OMB is continuing to work with agencies and stakeholder to merge implementation of the DATA Act and other priorities with the federal program inventory requirements to provide
a coherent picture of federal programs, activities, and spending. By including tax expenditures in the inventory and centralizing information about their performance, OMB
could help ensure that agencies are properly identifying the contributions of tax expenditures to the achievement of their goals.","Fragmentation, Overlap & Duplication",Executive Branch,Office of Management and Budget,3/29/2019
2011,17,10,"http://www.gao.gov/duplication/action_tracker/1721#t=9
",Not Addressed,Yes,General government: Tax Expenditures (2011-17),"Periodic reviews could help identify ineffective tax expenditures and redundancies in related tax and spending programs, potentially reducing revenue losses by billions of
dollars."," The Director of the Office of Management and Budget (OMB), in collaboration with the Secretary of the Treasury, should work with agencies to identify which tax expenditures
contribute to their agency goals, as appropriate—that is, they should identify which specific tax expenditures contribute to specific strategic objectives and agency
priority goals. This action was identified in GAO's July 2016 report (Tax Expenditures: Opportunities Exist to Use Budgeting and Agency Performance Processes to Increase
Oversight, GAO-16-622), and was added to the Action Tracker in April 2017."," No executive action has been taken. As of March 2019, OMB had not begun to work with agencies to identify which tax expenditures contribute to the agencies' specific
strategic objectives and agency priority goals, as GAO recommended in 2016. As of March 2019, OMB staff told GAO that, although they agreed with the recommendation, it was not
an effort they were pursuing due to competing priorities, as well as capacity and resource constraints. Without additional OMB assistance, agencies may continue to have
difficulty identifying whether or which of the dozens of tax expenditures—representing an estimated $1.38 trillion in forgone revenues in fiscal year 2018—contribute to
their goals.","Fragmentation, Overlap & Duplication",Executive Branch,Office of Management and Budget,3/29/2019
2011,19,1,"http://www.gao.gov/duplication/action_tracker/1723#t=0
",Addressed,No,Health: VA-DOD Drug Joint Contracting (2011-19),The Department of Veterans Affairs and Department of Defense need to control drug costs and increase joint contracting wherever it is cost-effective.," The Department of Veterans Affairs (VA) and the Department of Defense (DOD) should analyze whether greater cost savings could be achieved through joint contracting for brand
name drugs than are currently achieved through their independent strategies, and determine whether it would be cost-effective to take steps to resume joint contracting for
brand name drugs."," VA and DOD have conducted an analysis of their joint contracting strategies, as GAO suggested in March 2011.Both VA and DOD have reported that differences in the designs of
VA's and DOD's pharmacy benefits programs make cost-effective opportunities for brand-name drug joint contracts less common than they were prior to DOD's fiscal year
2005 implementation of its uniform formulary process.1 As a result of these differences, VA reported in November 2013 that the departments have not entered into any joint
contracts for brand-name drugs since November 2011. According to DOD, the VA/DOD Joint Executive Council, which is responsible for coordinating pharmacy activities across VA
and DOD, continues to review both new and existing drugs for opportunities for cost-effective joint contracting. The council contracted with a firm to conduct an evaluation of
each agency's formulary process, including exploring barriers to joint contracting and assessing whether there are opportunities to improve the cost and quality of one or
both systems by adopting identified best practices. This evaluation was completed in February 2013, but both VA and DOD identified problems with the analysis, and DOD
indicated that the analysis did not determine whether there were additional opportunities for joint contracting of brand-name drugs. In June 2013, VA and DOD reported on the
results of their own formulary analysis, which supported their ongoing efforts to evaluate joint contracts on a case-by-case basis, but neither agency indicated that its own
analysis identified additional joint contracting opportunities for brand-name drugs. Consistent with the analysis and VA's and DOD's decision to evaluate joint contracting
opportunities on a case-by-case basis, VA reported in November 2013 that it was developing requirements for a brand-name national contract in which DOD would be invited to
participate. VA and DOD report that they will continue to pursue joint contracts whenever possible and economically feasible. Doing so could allow them to purchase drugs more
cost-effectively. However, while the departments expect numerous joint contracts for generic drugs, there will likely continue to be significantly fewer joint contracts for
brand-name drugs than prior to DOD's implementation of its uniform formulary process. [1] Formularies are lists of medications that health care organizations encourage or
require providers to prescribe for patients. VA and DOD each have had centralized formularies since 1997, but DOD implemented its current uniform formulary in fiscal year
2005. DOD was required by the National Defense Authorization Act for Fiscal Year 2000 to establish a uniform formulary. Pub. L. No. 106-65, § 701, 113 Stat. 512, 677-80
(1999).","Fragmentation, Overlap & Duplication",Executive Branch,"Department of Defense, Department of Veterans Affairs",3/6/2014
2011,19,2,"http://www.gao.gov/duplication/action_tracker/1723#t=1
",Addressed,No,Health: VA-DOD Drug Joint Contracting (2011-19),The Department of Veterans Affairs and Department of Defense need to control drug costs and increase joint contracting wherever it is cost-effective.," The Department of Defense (DOD) should identify, implement, and monitor efforts to control retail pharmacy spending, an area for which drug spending is increasing and cannot
be controlled through joint contracting efforts."," DOD reported that a number of initiatives to control retail pharmacy costs had been identified and implemented, and that it continues to monitor its cost control efforts. As
a result of applying federal pricing arrangements – which generally result in prices lower than retail prices – to drugs dispensed at retail pharmacies, DOD reported that as
of July 31, 2011, DOD had received $2.7 billion in manufacturer refunds for fiscal years 2009, 2010, and 2011. DOD reported that its uniform formulary process has ensured use
of the most clinically- and cost-effective agents at all three points of pharmacy service through the use of formulary management tools such as step therapy.1 For example, DOD
reported that step therapy for cholesterol lowering agents implemented in May 2010 enabled DOD to save approximately $82.8 million in the first year after implementation. The
3-year cost avoidance projection for this class of drugs is $141.6 million. Also, in January 2010, DOD implemented an in-depth communications plan to promote the use of a less
costly pharmacy option. DOD officials told GAO that this effort has resulted in higher use of the less expensive TRICARE Mail Order Pharmacy venue and savings to the
government, which they estimate to be over $30 million in 2010. Additionally, DOD reports that an adjustment to prescription drug copayments, effective October 1, 2011, will
further encourage the use of the TRICARE Mail Order Pharmacy and should result in additional savings. 1 Formularies are lists of medications that health care organizations
encourage or require providers to prescribe for patients. DOD was required by the National Defense Authorization Act for Fiscal Year 2000 to establish a uniform formulary,
which it implemented in 2005. Pub. L. No. 106-65, § 701, 113 Stat. 512, 677-80 (1999).","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/6/2013
2011,19,3,"http://www.gao.gov/duplication/action_tracker/1723#t=2
",Addressed,No,Health: VA-DOD Drug Joint Contracting (2011-19),The Department of Veterans Affairs and Department of Defense need to control drug costs and increase joint contracting wherever it is cost-effective.," The Department of Veterans Affairs (VA) and the Department of Defense (DOD) should continue their efforts to jointly contract for generic drugs, and look for opportunities to
increase joint contracting efforts as generic versions of existing brand name drugs become available."," VA continues to collaborate with DOD to identify opportunities for joint contracting for generic drugs through the Federal Pharmacy Executive Steering Committee.
Additionally, DOD noted in January 2012 that joint contracts had been awarded for several generic drugs that had previously been “blockbuster” brand name drugs, and
additional joint contract negotiations were under way.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of Defense, Department of Veterans Affairs",3/6/2013
2011,21,1,"http://www.gao.gov/duplication/action_tracker/1725#t=0
",Addressed,No,Homeland security/Law enforcement: Biological Threats (2011-21),Strategic oversight mechanisms could help integrate fragmented interagency efforts to defend against biological threats.," The Homeland Security Council (HSC) should consider establishing a focal point to coordinate federal biodefense activities, including biosurveillance."," The HSC has established a focal point to coordinate federal biodefense activities, as GAO suggested in March 2011. According to National Security Council (NSC) staff, which
supports the HSC, two directorates work together as the focal point for federal biodefense efforts. Further, NSC staff told GAO in December 2014 that to ensure comprehensive
support of federal biodefense efforts, they identified specific positions to serve as the focal points for domestic and global efforts to counter biological threats in their
respective directorates.  Together, according to NSC staff, these focal points provide strategic leadership on all federal biodefense efforts, with responsibilities to
coordinate across domestic and global priorities to prevent, detect, and rapidly respond to biological threats. The focal points are to host ongoing meetings with the federal
biodefense enterprise to ensure a comprehensive and coordinated approach to biodefense. The designation of these focal points to provide leadership in setting priorities and
promoting a comprehensive and coordinated approach to biodefense is an important step toward ensuring effective and efficient efforts across the biodefense enterprise.","Fragmentation, Overlap & Duplication",Executive Branch,Homeland Security Council,3/6/2015
2011,21,2,"http://www.gao.gov/duplication/action_tracker/1725#t=1
",Not Addressed,No,Homeland security/Law enforcement: Biological Threats (2011-21),Strategic oversight mechanisms could help integrate fragmented interagency efforts to defend against biological threats.," The overarching biodefense enterprise would benefit from strategic oversight mechanisms, including a national strategy, to ensure efficient, effective, and accountable
results."," As of January 2019, GAO has not determined whether the recently issued National Biodefense Strategy helps ensure efficient, effective, and accountable results, as GAO
suggested in March 2011. In September 2018, the White House, in response to a requirement in the National Defense Authorization Act for Fiscal Year 2017 (NDAA), released a
National Biodefense Strategy and implementation plan and accompanying National Security Presidential Memorandum (NSPM-14), with additional guidance for strategy
implementation. GAO is currently evaluating the extent to which the strategy and accompanying documents create structures that are reasonably positioned to provide efficient,
effective, and accountable results. GAO reported in 2011, that while some high-level biodefense-related strategies existed, they did not provide an integrated national
strategy that could be used to guide the (1) systematic identification of risk, (2) assessment of resources needed to address those risks, and (3) the prioritization and
allocation of investment across the entire biodefense enterprise. Addressing the issues that confront the biodefense enterprise is a difficult and complex challenge that
crosses mission areas, federal departments, and sectors. The challenges underscore the need for a strategy to help ensure efficiency and effectiveness across the entire
biodefense enterprise by connecting strategic approaches and investment decisions across disparate but interrelated functions within the biodefense enterprise, such as (1)
understanding and defining threats, (2) taking action to prevent and protect against attacks and significant national and international infectious disease outbreaks, (3)
employing new and existing techniques and technologies to more quickly detect biological events, and (4) preparing to respond and recover. A successful national strategy would
help ensure that plans and actions across these functions are cohesive, compatible, and mutually reinforcing. The NDAA, enacted December 23, 2016, included a provision for the
Secretaries of Defense, Homeland Security, Health and Human Services, and Agriculture to jointly develop a strategy and associated implementation plan that would articulate
related or required interagency capabilities and recommendations for improving and formalizing agency coordination, among other things. The act provided that GAO is to review
of the strategy and implementation plan 180 days after the date of submittal. The White House's NSPM-14 describes a governance structure and steps necessary to implement the
National Biodefense Strategy. For example, NPSM-14 establishes deadlines for the relevant agencies to develop metrics, milestones, end states, and roles and responsibilities,
among other deliverables. In response to the NDAA provision, GAO has begun work evaluating the strategy and implementation plan and expects to have preliminary findings in
March 2019. This work will help GAO determine the extent to which the strategy is designed to provide the kind of framework GAO has suggested.","Fragmentation, Overlap & Duplication",Executive Branch,Homeland Security Council,3/29/2019
2011,22,2,"http://www.gao.gov/duplication/action_tracker/1726#t=1
",Closed-Not Addressed,No,Homeland security/Law enforcement: Securing the Northern Border (2011-22),Department of Homeland Security oversight could help eliminate potential duplicating efforts of interagency forums in securing the northern border.," As the Department of Homeland Security (DHS) establishes a mechanism for determining the benefits of participating in the Integrated Border Enforcement Team (IBET) and Border
Enforcement Security Task Force (BEST) interagency forums, DHS could lead efforts to develop a framework for identifying the costs incurred by all partners participating in
each forum."," As of December 2018, DHS had not taken, and did not plan to take, any actions to identify the costs incurred by all partners participating in the IBET and BEST programs.
However, the circumstances related to the IBET and BEST have changed since GAO reported on these programs in December 2010, such that the action is no longer necessary. As a
result, GAO is closing this action as not addressed. During the course of GAO's fiscal year 2018 audit work, GAO met with DHS field officials from all operating locations
along the northern border as well as officials from the government of Canada to obtain their perspectives on the IBET and BEST programs. DHS and Canadian officials stated that
they did not have concerns regarding overlap and duplication of efforts between the IBET and BEST programs because the programs' missions are different—the BEST program is
an investigative task force, while the IBET program functions primarily as an information sharing mechanism through a signed, binational charter. Additionally, DHS established
formal coordination meetings and procedures between the two programs and issued a policy directive in 2016 related to deconfliction. GAO determined that, because of the lack
of overlap and duplication of efforts identified by partner agencies and the current differences in implementation of the two programs, developing a framework for identifying
participation costs associated with the IBET and BEST programs is no longer necessary. ","Fragmentation, Overlap & Duplication",Executive Branch,Department of Homeland Security,3/29/2019
2011,22,1,"http://www.gao.gov/duplication/action_tracker/1726#t=0
",Addressed,No,Homeland security/Law enforcement: Securing the Northern Border (2011-22),Department of Homeland Security oversight could help eliminate potential duplicating efforts of interagency forums in securing the northern border.," The Department of Homeland Security (DHS) should provide guidance and oversight for interagency forums which include both Integrated Border Enforcement Team (IBET) and Border
Enforcement Security Task Force (BEST) interagency forums to help prevent duplication of effort and help efficiently utilize personnel resources to strengthen DHS's
coordination efforts along the northern border."," DHS has taken steps to meet the intent of GAO's December 2010 recommendation by establishing formal coordination meetings and procedures between the IBET and BEST programs
and by issuing a 2016 policy directive related to deconfliction. During the course of GAO's fiscal year 2018 audit work, GAO met with DHS field officials from all operating
locations along the northern border as well as officials from the government of Canada to obtain their perspectives on the IBET and BEST programs. DHS and Canadian officials
have formal coordination meetings and procedures in each location, such as periodic meetings of BEST agency partners and Joint Management Teams overseeing IBET activities to
deconflict ongoing activities and investigations between the two programs. DHS officials also identified nationwide and regional systems used to share information and
deconflict investigations and activities as well as a DHS policy requiring the use of those systems—DHS Policy Directive 045-04, Department Policy Regarding Investigative
Data and Event Deconfliction (Oct. 18, 2016). This policy directive related to deconfliction, along with the formal coordination meetings and procedures between the IBET and
BEST programs help to prevent duplication of effort and help the efficient utilization of resources to strengthen DHS coordination efforts along the northern border.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Homeland Security,3/29/2019
2011,23,1,"http://www.gao.gov/duplication/action_tracker/1727#t=0
",Addressed,No,Homeland security/Law enforcement: Explosives Investigations (2011-23),"The Department of Justice plans actions to reduce overlap in explosives investigations, but monitoring is needed to ensure successful implementation."," Continually monitoring the actions planned by the Department of Justice (Justice); the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF); and the Federal Bureau of
Investigation (FBI) in four areas of explosives investigations—including jurisdiction, explosives training, shared explosives databases, and laboratories—could help Justice
ensure the successful implementation of those actions to reduce duplication and overlap and to improve coordination."," Executive branch action has been taken in each of the four identified areas where duplication and redundant efforts needed to be addressed. Jurisdiction:To address
jurisdictional disputes in explosives investigations, as of May 2011, Justice created a National Explosives Task Force where ATF and FBI are co-located in headquarters. This
task force monitors explosives investigations, may determine the lead agency in investigations when there is uncertainty among field agents, and ensures that ATF and FBI are
coordinating. Training:To address fragmentation in the explosives training provided by ATF and FBI, the two agencies created a joint curriculum for their post-blast training
as of May 2011. According to ATF and FBI, the new curriculum has resulted in both agencies providing consistent information to the agents and state and local bomb squads whom
they train. They are also considering creating other joint curriculums in areas such as homemade explosives. Explosive database:To ensure that both agencies are aware of
explosives incidents, ATF released a more user friendly version of the Bomb and Arson Tracking System—an explosives incident reporting system—in May 2011. Both ATF and FBI
have issued new protocols requiring agents to enter explosives incidents into the Bomb and Arson Tracking System. In addition, both the ATF and FBI are requiring that all
explosives incidents be reported to their respective Strategic Information Operation Centers (SIOC). The SIOCs will notify each other when an incident is reported. In
addition, explosives incidents are also reported to the National Explosives Task Force. According to ATF and FBI, these multiple reporting mechanisms ensure that both ATF and
FBI are aware of all explosives incidents and that the incidents are entered in the Bomb and Arson Tracking System. Explosive laboratories:To better leverage their explosives
forensic capabilities, according to officials, ATF and FBI laboratories meet on a regular basis to discuss options where coordination can be increased. According to ATF and
FBI officials, both laboratories are at capacity but they have agreed to use a joint lab information management system and joint training of laboratory staff. Justice plans to
lay out implementation steps during fiscal year 2012. Additionally, according to ATF and FBI officials, the Office of the Deputy Attorney General meets regularly with ATF and
FBI to monitor their progress and address any potential concerns. This coordination is important to help ensure that the above improvements are sustained.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Justice,3/6/2013
2011,24,2,"http://www.gao.gov/duplication/action_tracker/1728#t=1
",Consolidated or Other,No,Homeland security/Law enforcement: TSA's Security Assessments (2011-24),"The Transportation Security Administration's security assessments on commercial trucking companies overlap with those of another agency, but efforts are under way to address
the overlap."," The Transportation Security Administration (TSA) could request that the full results of past Federal Motor Carrier Safety Administration (FMCSA) security reviews of trucking
companies be provided through an existing Department of Transportation (DOT) web portal. Doing so would require cooperation from FMCSA."," Based on changes in TSA's involvement in assessing hazardous materials trucking companies, GAO is no longer assessing this action. In March 2014, TSA officials stated that
FMCSA's security data are available to TSA on an as-needed basis, and that TSA had determined that this level of data access is all TSA needs at this time. TSA officials
further stated that TSA has obtained security information from FMCSA on multiple occasions as needed and has received full cooperation from FMCSA. Moreover, TSA officials
stated that they have not needed access to the more comprehensive information that DOT's web portal would provide. According to TSA, the information obtained from FMCSA is
used to conduct cost-benefit analysis, prioritize agency work plans, and manage risk. As GAO reported in March 2011, comprehensive access to the results of FMCSA's reviews
from the DOT web portal could enable TSA to leverage security information on the hazardous materials trucking companies that have received FMCSA reviews. However, since TSA
has discontinued its reviews of these trucking companies, is no longer pursuing regulatory responsibility for them, and has received information from FMCSA when needed, GAO is
no longer tracking the extent to which TSA has access to this comprehensive information.","Fragmentation, Overlap & Duplication",Executive Branch,Transportation Security Administration,3/6/2014
2011,24,3,"http://www.gao.gov/duplication/action_tracker/1728#t=2
",Consolidated or Other,No,Homeland security/Law enforcement: TSA's Security Assessments (2011-24),"The Transportation Security Administration's security assessments on commercial trucking companies overlap with those of another agency, but efforts are under way to address
the overlap."," The Transportation Security Administration (TSA) and Federal Motor Carrier Safety Administration (FMCSA) should continue efforts toward TSA's stated long-term goal of TSA
assuming full regulatory responsibility from FMCSA for commercial trucking security, thereby reducing fragmentation."," Based on changes in TSA's plans to pursue regulatory responsibility for commercial trucking security, GAO is no longer assessing this action. TSA is not proceeding with plans
to assume full regulatory responsibility from FMCSA for commercial trucking security, as TSA had stated it planned to do in GAO's March 2011 report. In October 2011, TSA
reported that the agency had drafted proposed regulations for hazardous materials trucking security, which would give TSA regulatory responsibility for this area, and that the
proposed regulations were undergoing TSA review. However, in August 2013, TSA officials stated that TSA is not planning to pursue any further development or implementation of
the regulations, and noted in March 2014 that TSA is not required to do so. TSA officials further stated in August 2013 that doing so would increase costs for TSA and not
result in cost savings to the government because TSA would have to hire staff to oversee compliance with the regulations and FMCSA would not decrease its staff numbers. In
September 2013, FMCSA officials stated that if security compliance reviews were eliminated from FMCSA's duties, FMCSA would not reduce its staffing; however, the agency would
redirect its staff to address commercial trucking safety issues. In March 2014, TSA officials stated that they planned to meet with FMCSA later that month to discuss the
agencies' ongoing efforts to secure the transportation sector. Since TSA is no longer pursuing regulatory responsibility for commercial trucking security, GAO is no longer
tracking progress toward this goal.","Fragmentation, Overlap & Duplication",Executive Branch,"Transportation Security Administration, Department of Transportation",3/6/2014
2011,24,1,"http://www.gao.gov/duplication/action_tracker/1728#t=0
",Addressed,No,Homeland security/Law enforcement: TSA's Security Assessments (2011-24),"The Transportation Security Administration's security assessments on commercial trucking companies overlap with those of another agency, but efforts are under way to address
the overlap."," The Transportation Security Administration (TSA) and the Federal Motor Carrier Safety Administration (FMCSA) could improve interagency coordination by sharing each other's
schedules for conducting future security reviews, and avoid scheduling reviews on hazardous materials trucking companies that have recently received, or are scheduled to
receive, a review from the other agency. TSA could also discontinue conducting voluntary security reviews on hazardous materials trucking companies, thereby enabling TSA to
increase its security efforts in other areas."," In August 2011, TSA reported that the agency had discontinued conducting security reviews on trucking companies that are covered by the FMCSA program. Discontinuing such
reviews should eliminate the short-term overlap between TSA's and FMCSA's reviews of hazardous materials trucking companies.","Fragmentation, Overlap & Duplication",Executive Branch,"Transportation Security Administration, Department of Transportation",3/6/2013
2011,25,2,"http://www.gao.gov/duplication/action_tracker/1729#t=1
",Consolidated or Other,No,Homeland security/Law enforcement: Sharing Security-Related Information with Public Transit Agencies (2011-25),The Department of Homeland Security could streamline mechanisms for sharing security-related information with public transit agencies to help address overlapping information.," The Department of Homeland Security (DHS) could develop and track verifiable cost data specific to each of its information-sharing mechanisms, as part of the Transportation
Security Administration's (TSA) streamlining and financial management efforts. Developing such baseline cost data could assist TSA in identifying potential cost savings
resulting from the consolidation of these mechanisms and provide opportunities for the agency to better allocate its information-sharing resources."," GAO is no longer assessing this action. In March 2011, GAO suggested that DHS could develop and track cost data related to each of TSA's information-sharing mechanisms to
identify possible cost savings resulting from the consolidation of these mechanisms. Since that time, TSA has taken steps to streamline information sharing with public transit
agencies. Recent information from TSA and public transit agencies, as well as a survey GAO conducted for its June 2014 report, indicates that public transit agencies are
satisfied with TSA's security-related mechanisms. As a result, TSA does not have any plans to further streamline information sharing at this time. Because TSA has completed
its streamlining efforts, cost data specific to information-sharing mechanisms are no longer needed in order to help TSA in making decisions regarding streamlining or
consolidation. Since March 2011, DHS has taken steps to identify the costs associated with some, but not all, of its mechanisms for sharing information with public transit
agencies. For example, in November 2013, TSA issued an Information Sharing and Analysis Centers Cost Analysis report that examined the costs of operating and maintaining
separate public transportation and highway analysis centers and identified financial efficiencies that may be achieved through consolidation. In particular, this report
identified costs associated with maintaining the highway analysis center and the public transit analysis center, as well as savings resulting from their consolidation. In
March 2014, TSA reported that with consolidation of the public transportation and highway analysis centers, TSA implemented a productive tool to ""push"" periodic security
update reports to these stakeholder communities. Although DHS has not identified costs associated with all of mechanisms for sharing information with public transit agencies,
identifying cost data for the remaining mechanisms would not serve the purpose of helping TSA to streamline information-sharing mechanisms because that effort has been
completed. As a result, GAO will no longer assess this action.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Homeland Security,3/6/2015
2011,25,1,"http://www.gao.gov/duplication/action_tracker/1729#t=0
",Addressed,No,Homeland security/Law enforcement: Sharing Security-Related Information with Public Transit Agencies (2011-25),The Department of Homeland Security could streamline mechanisms for sharing security-related information with public transit agencies to help address overlapping information.," The Department of Homeland Security (DHS) and the Transportation Security Administration (TSA) could identify and implement ways to more efficiently share security-related
information by assessing the various mechanisms available to public transit agencies—including DHS's information network, TSA's portal on the network, and the public transit
analysis center—as well as the information they provide, and identify opportunities to streamline these mechanisms."," TSA has taken steps to streamline information-sharing mechanisms and more efficiently share security-related information with public transit agencies, as GAO suggested in
March 2011, and recent information from TSA and public transit agencies indicates that public transit agencies were satisfied with TSA's security-related information-sharing
mechanisms.  Specifically, In February 2011, TSA and key industry groups launched the Transit and Rail Intelligence Awareness Daily (TRIAD) report. The intent of TRIAD is
to streamline the analysis, sharing, and exchange of intelligence and security information that had been disseminated by multiple sources. Among other things, TRIAD includes a
daily publication to enhance situational awareness and an alert message notifying users of a developing threat or incident. In November 2013, TSA issued an Information Sharing
and Analysis Centers Cost Analysis report that examined the costs of operating and maintaining separate public transportation and highway analysis centers and identified
financial efficiencies that may be achieved through consolidation. In June 2014, GAO reported that public transit agencies were generally satisfied with information- sharing
mechanisms. To assess stakeholders' satisfaction with TSA's security-related products and the mechanisms used to disseminate them, GAO surveyed 481 transportation
stakeholders, including 46 U.S. public transit agencies, between November 2013 and January 2014. GAO reported that 29 of the 36 public transit agencies responding to the
survey (81 percent) were satisfied with TSA's information-sharing mechanisms. Further, 30 of the 36 public transit agencies that responded to this survey (83 percent) did
not indicate any concerns with TSA's information-sharing efforts or information-sharing mechanisms in open-ended responses. The public transit agencies that provided
recommendations for improving information sharing did not note any need to further streamline information sharing. In December 2014, TSA officials told GAO that public transit
agencies have not expressed concern with receiving duplicative information and, as a result, TSA does not have any plans to further streamline information sharing.Based on
GAO's survey results, TSA's efforts to more efficiently disseminate security-related information have generally met the needs of public transit agencies.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of Homeland Security, Transportation Security Administration",3/6/2015
2011,26,2,"http://www.gao.gov/duplication/action_tracker/1730#t=1
",Consolidated or Other,No,Homeland security/Law enforcement: FEMA Grants (2011-26),"The Federal Emergency Management Agency needs to improve its oversight of grants and establish a framework for assessing capabilities to identify gaps and prioritize
investments."," Congress may wish to consider limiting preparedness grant funding to maintaining existing capabilities (as determined by the Federal Emergency Management Agency (FEMA)) until
FEMA completes a national preparedness assessment of capability gaps at each level based on tiered, capability-specific performance objectives to enable prioritization of
grant funding.", This action is addressed and a summary of progress is listed under Action 5 in the 2012 Area 17 Homeland Security Grants Action Tracker entry.,"Fragmentation, Overlap & Duplication",Congressional,Congress,11/15/2016
2011,26,3,"http://www.gao.gov/duplication/action_tracker/1730#t=2
",Consolidated or Other,No,Homeland security/Law enforcement: FEMA Grants (2011-26),"The Federal Emergency Management Agency needs to improve its oversight of grants and establish a framework for assessing capabilities to identify gaps and prioritize
investments."," The Federal Emergency Management Agency (FEMA) should complete a national preparedness assessment of capability gaps at each level based on tiered, capability-specific
performance objectives to enable prioritization of grant funding, and FEMA could identify the potential costs for establishing and maintaining those capabilities at each level
and determine what capabilities federal agencies should provide.", This action is being assessed under Action 6 in the 2012 Area 17 Homeland Security Grants Action Tracker entry.,"Fragmentation, Overlap & Duplication",Executive Branch,Federal Emergency Management Agency,11/15/2016
2011,26,4,"http://www.gao.gov/duplication/action_tracker/1730#t=3
",Consolidated or Other,No,Homeland security/Law enforcement: FEMA Grants (2011-26),"The Federal Emergency Management Agency needs to improve its oversight of grants and establish a framework for assessing capabilities to identify gaps and prioritize
investments."," Once the Federal Emergency Management Agency (FEMA) has completed its assessment, Congress may wish to consider limiting the use of federal preparedness grant programs to
fund only projects to fill identified, validated, and documented capability gaps that may (or may not) include maintaining existing capabilities developed.", This action is being assessed under Action 7 in the 2012 Area 17 Homeland Security Grants Action Tracker entry.,"Fragmentation, Overlap & Duplication",Congressional,Congress,11/15/2016
2011,26,1,"http://www.gao.gov/duplication/action_tracker/1730#t=0
",Consolidated or Other,No,Homeland security/Law enforcement: FEMA Grants (2011-26),"The Federal Emergency Management Agency needs to improve its oversight of grants and establish a framework for assessing capabilities to identify gaps and prioritize
investments."," The Federal Emergency Management Agency (FEMA) could benefit from examining its grant programs and coordinating its application process to eliminate or reduce redundancy
among grant recipients and program purposes.", GAO is not assessing this action separately as it was consolidated under Action 2 in the 2012 Area 17 Homeland Security Grants Action Tracker entry.,"Fragmentation, Overlap & Duplication",Executive Branch,Federal Emergency Management Agency,11/15/2016
2011,27,1,"http://www.gao.gov/duplication/action_tracker/1731#t=0
",Addressed,No,International affairs: Development Efforts in Afghanistan (2011-27),Lack of information sharing could create the potential for duplication of efforts between U.S. agencies involved in development efforts in Afghanistan.," The U.S. Agency for International Development (USAID), in consultation with the Department of Defense (DOD) and other relevant U.S. agencies, should consider designating
Afghan Info or some other database as the centralized U.S. government database for U.S. development efforts in Afghanistan. This database should, among other things, ensure
that the information in the database (1) captures all agency development efforts and (2) is accessible to all U.S. government agencies involved in U.S.-funded development
projects in Afghanistan."," As GAO recommended in November 2010, on October 2, 2011, the Deputy Ambassador, U.S. Embassy Kabul, designated Afghan Info as the foreign assistance reporting database for
U.S. Mission-Afghanistan1 which required all Embassy Kabul agencies and sections using foreign assistance funds to report their program and project information into Afghan
Info. However, as of August 10, 2015, information on projects undertaken and funded by DOD was not readily captured in Afghan Info or any other shared database that also
contains information on USAID development activities. According to USAID and DOD officials, the agencies considered the possibility of storing and sharing information on
U.S.-funded projects in Afghanistan in Afghan Info but determined that it was not feasible for various reasons, among them that DOD's data resides on two platforms depending
on the classification level, whereas USAID's data resides on an unclassified platform. They noted that capturing both agencies' project data on a single platform would
require modifying each agency's systems and other related systems—an investment that may not be warranted given the rapid decline in funding for development efforts in
Afghanistan since 2010. For example, Congress appropriated $400 million for DOD's Commander's Emergency Response Program in Afghanistan in fiscal year 2012, but this
amount has progressively declined in each year since, reaching a low of $10 million in fiscal year 2015. In May 2013, USAID officials noted that despite the technical
constraints to using a centralized database, USAID and DOD have periodically exchanged information on the locations and characteristics of their projects. In August 2015,
USAID and DOD stated that the agencies continue to have the ability to exchange information on their respective development projects without a centralized database. In light
of the reduced funding for development activities in Afghanistan, GAO has concluded that this periodic exchange is adequate to share information on all agency development
efforts.   [1] This designation applies to all assistance provided by agencies under Chief of Mission authority. Chiefs of Mission are the principal officers in charge of
U.S. diplomatic missions and have full responsibility for the direction, coordination, and supervision of all U.S. executive branch employees in that country, with a few
exceptions, including  employees under the command of a U.S. military commander.","Fragmentation, Overlap & Duplication",Executive Branch,U.S. Agency for International Development,11/19/2015
2011,28,1,"http://www.gao.gov/duplication/action_tracker/1732#t=0
",Addressed,No,International affairs: Arms Control and Nonproliferation Bureaus (2011-28),"Despite restructuring, overlapping roles and functions still exist at the Department of State's Arms Control and Nonproliferation Bureaus.", The Department of State (State) should implement GAOÂ’s recommendations to formally delineate in the Foreign Affairs Manual (FAM) the roles of the two new bureaus.," State updated the FAM in February and April 2011 to formally delineate the roles of the Bureau of Arms Control, Verification and Compliance and the Bureau of International
Security and Nonproliferation. By making these improvements, State could reduce personnel and other overhead costs by helping address the multiple mission redundancies
identified among the offices and functions of the new International Security and Nonproliferation and Arms Control, Verification, and Compliance bureaus.","Fragmentation, Overlap & Duplication",Executive Branch,Department of State,3/6/2013
2011,28,2,"http://www.gao.gov/duplication/action_tracker/1732#t=1
",Addressed,No,International affairs: Arms Control and Nonproliferation Bureaus (2011-28),"Despite restructuring, overlapping roles and functions still exist at the Department of State's Arms Control and Nonproliferation Bureaus.", State should implement GAOÂ’s recommendations to direct that key transformation practices and steps be incorporated into the Foreign Affairs Manual (FAM).," State updated the FAM in May 2011 to direct that, to the extent practicable, major reorganizations of bureaus or offices at State should follow GAOÂ’s key transformation
practices. Such key practices include ensuring that top leadership drives the transformation and establishing a coherent mission and integrated strategic goals to guide the
transformation.","Fragmentation, Overlap & Duplication",Executive Branch,Department of State,3/6/2013
2011,29,1,"http://www.gao.gov/duplication/action_tracker/1733#t=0
",Addressed,No,Social services: Domestic Food Assistance (2011-29),The U.S. Department of Agriculture needs to reduce inefficiencies and overlap among its smaller domestic food assistance programs," The U.S. Department of Agriculture (USDA) should identify and develop methods for addressing potential inefficiencies and reducing unnecessary overlap among its smaller food
assistance programs while ensuring that those who are eligible receive the assistance they need. These methods could include conducting a study as a first step, convening a
group of experts, identifying which of the lesser-studied programs need further research and taking steps to fill the research gap, or identifying and piloting proposed
changes."," In December 2017, USDA officials said the department recently took steps to address potential inefficiencies and reduce unnecessary overlap among its smaller food assistance
programs, as GAO recommended in April 2010. According to USDA's Food and Nutrition Service officials, the agency recently evaluated some of its smaller programs, including
the Commodity Supplemental Food Program, The Emergency Food Assistance Program, and the Special Supplemental Nutrition Program for Women, Infants, and Children (WIC)
Farmers' Market Nutrition Program (FMNP). USDA determined that the FMNP duplicates certain benefits provided to participants in the WIC program. As a result, according to
USDA officials, the agency proposed not renewing the FMNP for fiscal year 2018. USDA officials said they will continue to monitor the potential for overlap and duplication in
its federal nutrition assistance programs. Also in December 2017, USDA officials indicated the department will continue to maintain its ongoing collaboration with other
federal agencies that operate nutrition assistance and education programs to ensure that relevant communities receive a complete range of benefits that are fully augmented
without being duplicative. For example, the Food and Nutrition Service coordinates with the Department of Health and Human Services to address elderly nutrition, as both
agencies administer federal programs that serve this population.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Agriculture,3/21/2018
2011,29,2,"http://www.gao.gov/duplication/action_tracker/1733#t=1
",Addressed,No,Social services: Domestic Food Assistance (2011-29),The U.S. Department of Agriculture needs to reduce inefficiencies and overlap among its smaller domestic food assistance programs," The U.S. Department of Agriculture (USDA) could broaden its efforts to simplify, streamline, or better align eligibility procedures and criteria across programs to the extent
that it is permitted by law."," USDA officials told GAO that it has broadened its efforts to streamline the application and certification process, enforces rules that prevent simultaneous
participation in programs with similar benefits or target audiences, and reviews and monitors program operations to minimize waste and error. Consistent with suggestions made
by GAO in March 2011, USDA has focused considerable administrative and financial resources on helping states to simplify and streamline eligibility procedures. For example, in
November 2012, USDA established a new, simplified application procedure for schools and school food authorities already participating in the National School Lunch Program that
wished to also participate in the Summer Food Services Program. Additionally, the Healthy, Hunger-Free Kids Act of 2010 established state benchmarks for directly certifying
for free school meals children from households receiving Supplemental Nutrition Assistance Program (SNAP) benefits. The Agriculture, Rural Development, Food and Drug
Administration, and Related Agencies Appropriations Act, 2010, provided $22 million for grants for states to improve direct certification systems. According to USDA officials,
as of school year 2013-2014, 87 percent of SNAP children were directly certified for free school meals, up from 68 percent in school year 2007-2008. In addition, USDA has been
phasing in Community Eligibility, another provision of the Healthy, Hunger-Free Kids Act of 2010, under which high-poverty schools or school districts provide free meals to
all students and receive federal reimbursement based on their percentage of students directly certified. The Community Eligibility Provision eliminates the burden of
collecting household applications to determine eligibility for school meals, relying instead on information from other means-tested programs such as SNAP and Temporary
Assistance for Needy Families. Community Eligibility was operating in 11 states as of school year 2013-2014, and became available nationwide on July 1, 2014. Since then, USDA
has been working to encourage school districts to utilize the Community Eligibility Provision. For example, in August 2015, the Secretaries of USDA and Education sent a joint
letter to superintendents with information on the Community Eligibility Provision, which suggested they consider implementing it in their districts. Officials told GAO that
USDA also implemented a provision of the Agricultural Act of 2014 that generally excludes women under 60, infants, and children from participating in the Commodity
Supplemental Food Program, generally making it an elderly only program. USDA directed state and local agencies to refer women under 60, infants, and children to the Special
Supplemental Nutrition Program for Women, Infants, and Children (WIC) or other nutrition assistance programs for which they may be eligible instead. Implementing this
provision should help reduce participation in programs with similar benefits or targeted audiences.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Agriculture,3/21/2018
2011,30,1,"http://www.gao.gov/duplication/action_tracker/1734#t=0
",Addressed,No,Social services: Homelessness Programs (2011-30),Better coordination of federal homelessness programs may minimize fragmentation and overlap.," It will be important for the federal agencies that have adopted the Federal Strategic Plan to Prevent and End Homelessness (the Federal Strategic Plan) to develop
implementation plans that include but are not limited to a project schedule, resource allocation, outreach measures, and a performance measurement strategy to evaluate their
progress."," The U.S. Interagency Council on Homelessness (USICH) told GAO that in implementing the Federal Strategic Plan, it is working with member agencies, such as the Departments of
Housing and Urban Development (HUD), Health and Human Services (HHS), Education, and Veterans Affairs (VA), to set priorities, measure progress and results, and hold federal
partners accountable, as GAO suggested in March of 2011. In fiscal years 2011 and 2012, USICH issued annual updates and an amendment to the Federal Strategic Plan. The updates
noted progress the key member agencies had made toward the plan's goals and included a discussion of their activities and accomplishments. For example, USICH and member
agencies set priorities through internal council mechanisms. These priorities are then carried forward in the President's budget, which allocates resources for those
priorities. The 2014 budget request had a 21 percent increase for homeless programs compared with the 2012 enacted budget. USICH and the member agencies achieve these
priorities through taking strategic actions, measuring progress, and showing results. For example, HHS issued guidance on how Temporary Assistance for Needy Families funds can
be used for addressing family homelessness, which sent a strong message to its local partners as to the importance HHS was placing on homelessness. In addition, HUD and HHS
are working together to provide housing and services to low-income people with disabilities. HUD's 2013 Annual Homeless Assessment Report shows a continued decline in
homelessness in all categories. Veterans' homelessness has dropped 26 percent since 2010. USICH's member agencies ensure accountability through their priority goals. HUD
and VA share a goal on reducing veteran homelessness. HUD has quarterly HUD Stat meetings that focus on HUD's progress in meeting its priority goals. VA participates in the
meetings on homelessness. USICH performs outreach to nonfederal partners through its website and newsletter and through dissemination of the Federal Strategic Plan. In
addition, USICH provides annual updates to Congress on progress USICH and its member agencies are making on achieving the goals in the Federal Strategic Plan. Such efforts by
USICH and its member agencies on implementing the Federal Strategic Plan should help in attaining the plan's goals, including the continued reduction in homelessness, and
thus meet the intent of GAO's suggested action.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of Education, Department of Health and Human Services, Department of Housing and Urban Development, Department of Veterans Affairs",3/6/2014
2011,30,2,"http://www.gao.gov/duplication/action_tracker/1734#t=1
",Addressed,No,Social services: Homelessness Programs (2011-30),Better coordination of federal homelessness programs may minimize fragmentation and overlap., Agencies need to improve collaborative efforts as outlined in the U.S. Interagency Council on HomelessnessÂ’s (USICH) Federal Strategic Plan.," USICH has taken several actions to increase collaborative efforts across federal agencies, as GAO suggested in its March 2011 report. According to USICH, federal partners met
several times in fiscal years 2011 and 2012 to discuss improved and additional activities to support implementation of the Federal Strategic Plan, as well as better
collaboration among federal partners. USICH has helped foster several interagency collaborations—for example, partnering with the Departments of Health and Human Services
(HHS), Housing and Urban Development (HUD), and Veterans Affairs (VA). USICH and HHS organized three expert panel sessions in fiscal year 2011 to help disseminate up-to-date
information on integrated care models for chronic homelessness and homelessness prevention efforts for veterans. Additionally, USICH helped HUD and VA improve the utilization
and targeting of housing vouchers for homeless veterans. Moreover, the 2012 Amendment to the Federal Strategic Plan discusses the need for more work at the federal level to
act collaboratively and strategically to end homelessness for children and youth, including working together to obtain better data and research on the scope of youth
homelessness. Moving forward, it will be important for USICH and its key member agencies to sustain their progress and continue collaborating and communicating in order to
achieve their goal of ending veteran and chronic homelessness by 2015, and ending homelessness among children, youth and families by 2020.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of Education, Department of Health and Human Services, Department of Housing and Urban Development, Department of Veterans Affairs",3/6/2013
2011,31,1,"http://www.gao.gov/duplication/action_tracker/1735#t=0
",Addressed,No,Social services: Transportation-Disadvantaged Persons (2011-31),Further steps needed to improve cost-effectiveness and enhance services for transportation-disadvantaged persons.," Federal departments on the Interagency Transportation Coordinating Council on Access and Mobility (Coordinating Council), including the Departments of Agriculture, Education,
Health and Human Services, Housing and Urban Development, Interior, Labor, Transportation, and Veterans Affairs, should identify and assess their transportation programs and
related expenditures and work with other departments to identify potential opportunities for additional coordination. The Coordinating Council should develop the means for
collecting and sharing this information by establishing agency roles and responsibilities and developing a strategy to reinforce cooperation."," The Coordinating Council has taken actions to improve coordination by identifying and sharing information on relevant federal programs and issuing an updated strategic plan,
which addressed GAOÂ’s March 2011 suggested actions. The Department of Transportation, which is the chair of the Coordinating Council, published an updated inventory of
federal programs serving the transportation-disadvantaged on the Coordinating CouncilÂ’s United We Ride web site. Federal departments on the Coordinating Council have also
finalized a strategic plan for 2011 through 2013, which establishes agency roles and responsibilities and identifies a shared strategy to reinforce cooperation, also available
on the United We Ride web site. Such actions should help federal departments on the Coordinating Council identify any additional opportunities for coordination to eliminate
duplication and fragmentation.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of Agriculture, Department of the Interior, Department of Labor, Department of Transportation, Department of Education, Department of Health and Human Services, Department of Housing and Urban Development, Department of Veterans Affairs",3/6/2013
2011,31,2,"http://www.gao.gov/duplication/action_tracker/1735#t=1
",Addressed,No,Social services: Transportation-Disadvantaged Persons (2011-31),Further steps needed to improve cost-effectiveness and enhance services for transportation-disadvantaged persons.," Federal departments on the Interagency Transportation Coordinating Council on Access and Mobility (Coordinating Council) should develop and disseminate policies and grantee
guidance for coordinating transportation services."," As of January 2018, federal departments on the Coordinating Council had taken actions to develop and disseminate policies and guidance for coordinating transportation
services, as GAO suggested in March 2011. For example, the Department of Transportation (DOT), which serves as the chair of the Coordinating Council, continued to work with
agencies on the council to identify federal programs that can partner with DOT grantees to enhance services for transportation-disadvantaged persons, such as programs funded
by the Department of Health and Human Services. Guidance to implement these partnerships is available to state and local grantees on DOT's website. In addition, in the spring
of 2017, DOT worked with federal departments on the Coordinating Council to establish interagency working groups to, among other things, draft policies to facilitate
vehicle-and cost-sharing opportunities for federal grantees. According to DOT, the working groups produced recommendations that federal agencies on the Coordinating Council
are currently considering. Federal coordination of transportation services can lead to a number of benefits, including enhanced mobility and improved customer service for
transportation-disadvantaged persons. Developing and disseminating policies and guidance for coordinating transportation services is important because state and local grantees
typically seek such guidance from the departments administering the grant programs.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of Agriculture, Department of Education, Department of Health and Human Services, Department of Housing and Urban Development, Department of the Interior, Department of Labor, Department of Transportation, Department of Veterans Affairs",3/21/2018
2011,33,2,"http://www.gao.gov/duplication/action_tracker/1737#t=1
",Addressed,No,"Training, employment, and education: Teacher Quality (2011-33)",Teacher quality: proliferation of programs complicates federal efforts to invest dollars effectively.," Congress could help eliminate some of the barriers to program alignment through legislation, particularly through the pending reauthorization of the Elementary and Secondary
Education Act of 1965 and other key education bills. Specifically, Congress may choose either to eliminate programs that are too small to evaluate cost-effectively or combine
programs serving smaller target groups into a larger program."," In December 2015, the Every Student Succeeds Act was enacted, which reauthorizes the Elementary and Secondary Education Act of 1965 (ESEA) but does not include authorization
for several overlapping teacher quality programs identified in GAO's report from March 2011. As a result, the ESEA reauthorization may help eliminate some barriers to
educational program alignment. ","Fragmentation, Overlap & Duplication",Congressional,Congress,3/2/2016
2011,33,3,"http://www.gao.gov/duplication/action_tracker/1737#t=2
",Addressed,No,"Training, employment, and education: Teacher Quality (2011-33)",Teacher quality: proliferation of programs complicates federal efforts to invest dollars effectively.," Congress might also include legislative provisions to help the Department of Education reduce fragmentation, such as by giving broader discretion to the agency to move
resources away from certain programs. Congress could provide the department guidelines for selecting these programs. To the extent that overlapping programs continue to be
authorized, they could be better aligned with each other in a way that allows for comparison and evaluation to ensure they are complementary rather than duplicative."," Legislation has been enacted to give the Department of Education (Education) broader discretion to move resources away from certain programs, as GAO suggested in March 2011.
Specifically, the Department of Education appropriations acts for fiscal years 2014, 2015, and 2016 generally authorized the department to use certain evaluation funds for a
specified period of time to evaluate any Elementary and Secondary Education Act program without respect to the source of the funds. According to Education, the department has
used this authority, for example, to combine funds to support new, high-priority evaluations, including short turnaround impact evaluations on technology-enabled strategies
that are being used to improve instruction and outcomes for elementary and secondary school students.","Fragmentation, Overlap & Duplication",Congressional,Congress,3/2/2016
2011,33,1,"http://www.gao.gov/duplication/action_tracker/1737#t=0
",Addressed,No,"Training, employment, and education: Teacher Quality (2011-33)",Teacher quality: proliferation of programs complicates federal efforts to invest dollars effectively.," The Secretary of Education should work with other agencies as appropriate to develop a coordinated approach for routinely and systematically sharing information that can
assist federal programs, states, and local providers in achieving efficient service delivery."," The Department of Education (Education) has established working groups to help develop more effective collaboration across Education offices and reached out to other agencies
to develop a framework for sharing information on some teacher quality activities, as GAO recommended in July 2009. For example, in 2013 Education held weekly meetings with
representatives from all Education offices with teacher quality grant programs to coordinate policy development related to improving teacher quality across multiple areas,
including digital learning, early learning, English language learning, civil rights, and student accountability. Additionally, in 2012, Education identified 44 teacher quality
programs in nine federal agencies and coordinated with these agencies to develop a framework for sharing information on particular teacher quality activities and to discuss
statutory or regulatory barriers to program alignment. This effort was intended to assist federal agencies, states, and local providers in achieving more efficient service
delivery across teacher quality programs. In June 2013, Education assembled interagency leaders who work in science, technology, engineering, and mathematics (STEM) education
to better coordinate STEM policies and to identify additional ways federal agencies can work together on STEM teacher quality issues. Participating agencies included, among
others, the Departments of Agriculture, Defense, and Energy, the National Aeronautics and Space Administration (NASA), National Oceanic and Atmospheric Administration, and the
National Science Foundation (NSF).  During this meeting, Education staff shared select examples of existing cross-agency collaboration, including collaboration between
NASA and Education's 21st Century Community Learning Centers program—which supports the creation of community learning centers that provide academic enrichment opportunities
during non-school hours for children—as well as between NSF and an Education math initiative. Further, in July 2013, Education convened a meeting with NSF to discuss how the
two agencies can work with the Council of Chief State School Officers to implement math standards and ensure that teachers receive the professional development they need to
teach new college and career-ready standards.  By working to improve coordination both internally and with other federal agencies, Education will make the delivery of
teacher quality programs more efficient.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Education,11/19/2015
2011,34,1,"http://www.gao.gov/duplication/action_tracker/1738#t=0
",Addressed,No,"Training, employment, and education: Financial Literacy (2011-34)",Fragmentation of financial literacy efforts makes coordination essential.," The Financial Literacy and Education Commission should enhance its efforts to coordinate federal activities, such as by exploring further opportunities to strengthen its role
as a central clearinghouse for federal financial literacy resources."," The Financial Literacy and Education Commission has taken actions to enhance its role in coordinating federal activities, as GAO suggested in March 2011. In August 2012, the
commission developed an internal web portal that will allow federal agencies involved in financial literacy efforts to share information and resources, such as news updates
and minutes and materials from commission meetings. In addition, in 2012 the commission published a report entitled 2012 Research Priorities and Research Questions, which is
intended to help inform, coordinate, and avoid overlap among federal research efforts. The commission has also developed a clearinghouse of federal research and data on
financial literacy, which includes such things as reports, articles, and conference proceedings. Finally, in October 2012, the commission introduced “Starting Early for
Financial Success,” an initiative for coordinating among federal agencies various activities and resources intended to help parents and teachers prepare children and young
adults for financial success. Collectively, these actions have built upon the commissionÂ’s prior efforts to help ensure coordination among federal financial literacy
activities and agencies involved in financial literacy, and should help reduce inefficiencies caused by overlapping activities.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of the Treasury, Consumer Financial Protection Bureau",3/6/2013
2011,34,2,"http://www.gao.gov/duplication/action_tracker/1738#t=1
",Addressed,No,"Training, employment, and education: Financial Literacy (2011-34)",Fragmentation of financial literacy efforts makes coordination essential.," The Office of Financial Education, within the Consumer Financial Protection Bureau (CFPB), and the Office of Financial Education and Financial Access, within the Department
of the Treasury, will need to coordinate their roles and activities closely to avoid unnecessary overlap and make the most productive use of their respective resources."," Offices involved in financial literacy at CFPB and the Department of the Treasury have been coordinating their roles and activities, as GAO suggested in March 2011. Financial
literacy staff from the two agencies have been meeting approximately monthly since CFPB was created and discuss their respective roles and responsibilities to avoid
unnecessary overlap, according to staff of both agencies. They have collaborated on several projects, including one to develop evaluation measures and another aimed at youth
financial literacy. In addition, after CFPBÂ’s Office of Financial Education was staffed up, the Department of the Treasury reorganized the structure of its own financial
education efforts, incorporating the office responsible for financial literacy into the broader Office of Consumer Policy. Through these actions, offices within CFPB and the
Department of the Treasury have enhanced their ability to coordinate and avoid unnecessary overlap.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of the Treasury, Consumer Financial Protection Bureau",3/6/2013
2011,34,3,"http://www.gao.gov/duplication/action_tracker/1738#t=2
",Addressed,No,"Training, employment, and education: Financial Literacy (2011-34)",Fragmentation of financial literacy efforts makes coordination essential.," The Financial Literacy and Education Commission should build on progress it has made in recent years in promoting partnerships among the federal, state, local, nonprofit, and
private sectors."," The Financial Literacy and Education Commission, comprised of 21 federal entities, has continued to build on its progress in promoting partnerships among federal and
nonfederal sectors, as GAO suggested in its March 2011 report. For example, in May 2012, the commission released a report entitled 2012 Research Priorities and Research
Questions, which was developed in partnership with academic researchers, nonprofit financial educators, and other nonfederal stakeholders. In October 2012, the commission
introduced “Starting Early for Financial Success,” which seeks, among other things, to create a community of practice among educators and policymakers. The commission also
continued to work in collaboration with the PresidentÂ’s Advisory Council on Financial Capability, which primarily consisted of members from the private and nonprofit sectors.
Given the fiscal constraints of federal agencies, partnering with and sharing resources with nonfederal entities can help make the most effective use of limited resources.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of the Treasury, Consumer Financial Protection Bureau",3/6/2013
2011,34,4,"http://www.gao.gov/duplication/action_tracker/1738#t=3
",Addressed,No,"Training, employment, and education: Financial Literacy (2011-34)",Fragmentation of financial literacy efforts makes coordination essential.," Federal agencies should measure the outcomes of their financial literacy efforts and federal financial literacy resources should be focused on those agencies and programs
with the most expertise and best track records. The Financial Literacy and Education Commission and the Consumer Financial Protection Bureau (CFPB) could potentially play a
role in developing or disseminating a standard set of evaluation tools or benchmarks that would help assess which federal initiatives have the most effective outcomes."," Federal agencies have taken steps to measure the outcomes of their financial literacy efforts, as GAO suggested in its March 2011 report. In July 2012, GAO reviewed the
evaluation efforts of the 20 significant federal financial literacy and housing counseling programs and found that at least 13 of these programs had undertaken some method of
measuring outcomes, such as the programÂ’s impact on consumer behavior. GAO found that nearly all of the remaining programs had assessed or measured their activities in some
other manner and noted that outcome-based evaluation is not practical or appropriate for all financial literacy efforts, such as some that use mass media or distribute
information materials broadly. In addition, the Financial Literacy and Education Commission, comprised of 21 federal entities, and CFPB have played a role in developing a
standard set of evaluation tools and measuring the outcomes of financial literacy efforts. CFPB staff told us that in September 2012, they signed a contract with the
Corporation for Enterprise Development to develop a set of metrics and outcome measures for assessing the success of financial literacy programs. In addition, in December
2011, CFPB contracted with The Urban Institute for a financial education program evaluation pilot, which seeks to increase understanding of which interventions can improve
financial decision-making skills in consumers. In May 2012, the Financial Literacy and Education Commission released a report entitled 2012 Research Priorities and Research
Questions,whose objectives include making the best use of limited research dollars toaddress the most important questions facing the field of financial literacy. In 2012, the
commission also developed a clearinghouse of federal research and data on financial literacy and related topics. These steps to develop outcome measures and assess program
effectiveness should be beneficial in making the best use of limited resources.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of the Treasury, Consumer Financial Protection Bureau",3/6/2013
2011,35,1,"http://www.gao.gov/duplication/action_tracker/1739#t=0
",Addressed,No,Agriculture: Farm Program Payments (2011-35),Reducing farm program direct payments could result in savings from $800 million over 10 years to up to $5 billion annually.," Congress may wish to consider reducing or eliminating fixed annual payments to farmers, called direct payments, by (1) lowering payment or income eligibility limits; (2)
reducing the portion of a farm's acres eligible for the payments; or (3) terminating or phasing out direct payments."," As GAO suggested in March 2011, Congress eliminated direct payments when it passed, and the President signed, the Agricultural Act of 2014. This action will save about $4.9
billion annually from fiscal year 2015 through 2023, according to the Congressional Budget Office's February 2013 estimate, which does not include sequestration.",Cost Savings & Revenue Enhancement,Congressional,Congress,3/6/2014
2011,37,1,"http://www.gao.gov/duplication/action_tracker/1741#t=0
",Closed-Not Addressed,No,Defense: Military Personnel Costs (2011-37),Total compensation approach is needed to manage significant growth in military personnel costs.," The Department of Defense (DOD) could recognize long-term cost avoidance by addressing in a compensation strategy what types of compensation are effective, and not incurring
costs for compensation that may not be effective, in helping the department achieve its recruiting and retention goals."," DOD has taken some steps to evaluate the effectiveness of specific pay and benefits included in military compensation, as GAO suggested in March 2011, but has not
comprehensively assessed the effectiveness of its mix of pays and benefits and used the results to develop a compensation strategy. GAO is closing this action as unaddressed
for several reasons. First, instead of pursuing a comprehensive strategy, DOD has been addressing specific aspects of compensation, according to DOD officials, including the
following examples: In January 2017 the department completed a study to review how military compensation compares to private sector compensation. A DOD official said this
effort was intended to determine whether changes should be made to the department's process for determining pay raises, including whether the department should continue to
set regular military compensation at the 70th percentile of private sector compensation. The official added that the findings of this study will be considered as part of the
annual budgeting and pay raise setting discussions. The department is implementing changes to the military retirement system, which will allow servicemembers covered under the
Blended Retirement System who have at least 2 but fewer than 20 years of service when departing the military to have a portable retirement benefit. According to a DOD
official, as of January 2017, eligible servicemembers were being provided with training on the new system, and the transition to the new system for eligible servicemembers
occurred on January 1, 2018. Lastly, the department continues to review the effectiveness of special and incentive pays by developing a compensation analysis model. According
to DOD officials, the intent is for the department to use the results of this review to help inform the amounts and levels of bonus pay. The department is awaiting the RAND
Corporation's final report on this effort. Second, since GAO suggested this action, GAO has recommended other actions that speak to the same issues but focus on specific
compensation programs. (For progress on these actions, see Department of Defense Special and Incentive Pays.) Third, Congress established the Military Compensation and
Retirement Modernization Commission in the National Defense Authorization Act for fiscal year 2013. This commission was established to assess the military compensation and
retirement systems. In February 2015, the Commission submitted to Congress a set of recommendations, largely focused on changes to the military health system and military
retirement. However, the Commission did not recommend overarching changes to military compensation structure. As such, DOD officials believe that the Commission has
""validated"" the current military compensation structure. GAO has closed this action as not addressed and will no longer track implementation.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/21/2018
2011,43,1,"http://www.gao.gov/duplication/action_tracker/1747#t=0
",Addressed,No,Economic development: Universal Service Fund (2011-43),Improved design and management of the Universal Service Fund as it expands to support broadband could help avoid cost increases for consumers.,"  The Federal Communications Commission (FCC) needs to undertake a broader rethinking of the vision, size, structure, and goals of the Universal Service Fund.","  FCC has taken several steps to comprehensively reform the Universal Service Fund's Low Income, High Cost, Rural Health Care, and E-rate programs, as GAO suggested in
March 2011. Low Income. In June 2011, FCC adopted changes to the Low Income program to detect and prevent duplicative claims from the same consumer and, in January 2012,
adopted an order intended to further strengthen protections against waste, fraud, and abuse. Key to its reforms, according to FCC, were efforts to eliminate duplicate
household subscriptions to service. According to FCC, as of April 2014, these efforts have resulted in $438 million in annualized savings to the program. Moreover, FCC brought
a series of enforcement actions against almost a dozen carriers in late 2013 that included proposed fines totaling over $90 million. High Cost. In October 2011, FCC adopted an
order intended to comprehensively reform and modernize the High Cost program the largest of the four Universal Service Fund programs. This was a significant step by FCC to
restructure the High Cost program, seeking to ensure the universal availability of modern networks capable of providing advanced mobile voice and broadband services. The
reforms created the Connect America Fund, which is intended to quickly expand broadband to unserved areas as part of an effort to ensure universal access to broadband in the
United States by the end of the decade. According to FCC in April 2014, Phase I of the Connect America Fund had invested over $438 million to deploy broadband service to 1.6
million previously unserved Americans, and Phase II, over the course of 5 years, will provide nearly $9 billion to expand broadband in rural areas.   Rural Health
Care. In December 2012, FCC adopted an order to reform and modernize the Rural Health Care program that, according to FCC, will expand health care provider access to
broadband, especially in rural areas, and encourage the creation of state and regional broadband health care networks. In March 2014, FCC announced the formation of the
CONNECT2HEALTHFCC Task Force that will explore ways to accelerate the adoption of health care technologies by leveraging broadband and other next-generation communications
services. E-rate. In July 2014, FCC adopted an order to modernize the E-rate program which, according to FCC, will begin the process of reorienting the program to focus on
high-speed broadband. In the order, FCC established three goals for the E-rate program: (1) ensuring affordable access to high-speed broadband sufficient to support digital
learning in schools and robust connectivity for all libraries, (2) maximizing the cost-effectiveness of spending for E-rate supported purchases, and (3) making the E-rate
application process and other E-rate processes fast, simple, and efficient.  FCC also announced in July 2014 the creation of a Universal Service Fund Strike Force that
will be dedicated to combating waste, fraud, and abuse across all of the universal service programs. According to FCC, the Strike Force's investigations and activities will
promote future compliance, protect those who depend on the programs for access to services, and safeguard Universal Service Fund contributors from the unlawful acts of others.
FCC's actions to reform and protect the four universal service programs should help ensure more targeted use of Universal Service Fund moneys and improve programmatic
management, oversight, and accountability.",Cost Savings & Revenue Enhancement,Executive Branch,Federal Communications Commission,3/2/2016
2011,43,2,"http://www.gao.gov/duplication/action_tracker/1747#t=1
",Partially Addressed,No,Economic development: Universal Service Fund (2011-43),Improved design and management of the Universal Service Fund as it expands to support broadband could help avoid cost increases for consumers.," The Federal Communications Commission (FCC) needs to improve its management of the Universal Service Fund programs to address a number of GAO recommendations, including that
FCC establish clear performance goals and measures for the programs."," By March 2017, FCC had taken action to improve its management of the four Universal Service Fund programs—High Cost, Rural Health Care, E-rate, and Low Income—consistent
with 13 of 16 GAO recommendations, but will need to continue its efforts to improve internal control in the Low Income program. High Cost. As GAO recommended in June 2008, FCC
identified areas of risk in its management of the High Cost program and took actions to strengthen the program's internal control environment and, in October 2011,
established program goals and performance measures. Rural Health Care. In November 2010, GAO made recommendations aimed at improving FCC's management of the Rural Health
Care program. Consistent with these recommendations, FCC evaluated the Rural Health Care pilot program in August 2012 and, in its December 2012 order, directed its Wireline
Competition Bureau to consult with rural health care stakeholders and other federal agencies about the program, provided an assessment of the needs of rural health care
providers, and adopted program goals and performance measures. GAO's remaining recommendation with regard to the Rural Health Care program was that FCC sufficiently detail
program rules and procedures in future requests for program applications. In its December 2012 order, FCC directed its Wireline Competition Bureau to develop scoring criteria
and other requirements for its newest pilot program, aimed at determining if skilled nursing facilities should be considered eligible for Rural Health Care program support.
However, in February 2014, FCC deferred the implementation of the skilled nursing facility pilot program until it determines whether some of the funds set aside for that
program should be used instead to conduct consumer-oriented rural broadband experiments intended to improve patient access to health care, noting a growing demand for
telemedicine and remote monitoring. E-rate. In April 2014, in response to GAO's September 2010 recommendation that FCC conduct a risk assessment of the E-rate program, FCC
approved the hiring of a contractor to conduct a risk assessment. The contractor completed the risk assessment in May 2015. FCC also addressed GAO's other September 2010
recommendations. FCC examined the overall design of the E-rate program's internal control structure, as GAO recommended, which resulted in a corrective action plan that FCC
was implementing as of March 2017. GAO also recommended that FCC implement a systematic approach for considering the results of beneficiary audits. In response, FCC produced a
root cause analysis that assesses internal controls by considering the results of beneficiary audits. Finally, GAO recommended that FCC develop policies and procedures to
periodically monitor the internal control structure of the E-rate program. Both the corrective action plan and root cause analysis include specific steps and procedures for
monitoring and improving the E-rate internal control structure going forward. As a result of these actions, FCC should gain a better understanding of how to appropriately
balance the program's resources to target risks and ensure that the program fulfills its goals of providing technology funding to schools and libraries across the country.
Because the administrative costs of the E-rate program come out of the E-rate funding available for schools and libraries, a well-designed internal control structure should
help ensure that internal controls are not using more resources than necessary and, therefore, not reducing the amount of funding available to program beneficiaries. Low
Income. With regard to the Low Income program, GAO recommended in October 2010 that FCC develop and implement goals and performance measures for the program, which FCC did in
a January 2012 order. However, FCC has not yet conducted a risk assessment for the program as GAO recommended in October 2010. As of February 2019, FCC was in the process of
preparing a Request for Proposals to procure a contractor to conduct the risk assessment.  FCC action on GAO's remaining recommendation regarding a risk assessment for
the Low Income program would help to further strengthen internal control and governmental accountability over program funds. ",Cost Savings & Revenue Enhancement,Executive Branch,Federal Communications Commission,3/29/2019
2011,44,1,"http://www.gao.gov/duplication/action_tracker/1748#t=0
",Addressed,No,Economic development: Corps of Engineers Unobligated Balances (2011-44),The Corps of Engineers should provide Congress with project-level information on unobligated balances.," The U.S. Army Corps of Engineers (the Corps) should provide Congress with information on estimated project-level unobligated balances as a supplement to its budget
presentation."," The Corps included information on the estimated carryover of unobligated appropriations that remain available for each project in the budget justification for the
PresidentÂ’s fiscal year 2013 budget, as GAO recommended in April 2010. This information will help inform congressional decision makers about the availability of existing
resources when making appropriations and oversight decisions",Cost Savings & Revenue Enhancement,Executive Branch,U.S. Army Corps of Engineers,3/6/2013
2011,45,2,"http://www.gao.gov/duplication/action_tracker/1749#t=1
",Not Addressed,No,Energy: Oil and Gas Resources (2011-45),Improved management of federal oil and gas resources could result in approximately $1.7 billion in revenues over 10 years., Congress may need to take action to require the Department of the Interior to establish an annual production incentive fee or similar fee for nonproducing leases.," As of March 2019, Congress had not enacted legislation requiring Interior to charge lease owners a per-acre fee for nonproducing leases, which GAO suggested in March 2011.
GAO recommended that Interior consider this policy in October 2008, as well as identifying statutory obstacles and reporting them to Congress. Current onshore lease owners now
pay a flat rental rate of not less than $1.50 per acre per year for the first through fifth years of the lease and not less than $2 per acre per year for each year thereafter.
In October 2008, GAO reported that other resource owners, including state and private owners, employ a range of incentives to encourage faster development of leases, including
escalating rental rates for nonproducing leases. In 2015, during the 114th Congress, S.1280 and S. 2089 were introduced in the Senate, each of which would establish an annual
production incentive fee for onshore and offshore leases. The bills did not pass. By taking action on this issue, Congress could potentially increase the rate of development
of federal oil and gas resources while also increasing revenues.",Cost Savings & Revenue Enhancement,Congressional,Congress,3/29/2019
2011,45,4,"http://www.gao.gov/duplication/action_tracker/1749#t=3
",Not Addressed,No,Energy: Oil and Gas Resources (2011-45),Improved management of federal oil and gas resources could result in approximately $1.7 billion in revenues over 10 years.," If the Department of the Interior (Interior) chooses not to take any action based on its study, Congress may wish to provide additional guidance or take additional actions to
direct Interior to improve its oversight of federal lands and waters and the revenues derived from production of oil and gas."," As of March 2019, Congress had not enacted any legislation providing additional authority to Interior related to its management of oil and gas production on federal lands and
waters. Interior continues to address the results of its study comparing the federal oil and gas fiscal system with the fiscal systems of other resource owners and examine
whether this information points to any measures, for example through royalty rate adjustments or other mechanisms, that could help Interior more effectively ensure a fair
return.  Until Interior acts on the results of its study, it is unclear whether additional congressional action is warranted.",Cost Savings & Revenue Enhancement,Congressional,Congress,3/29/2019
2011,45,5,"http://www.gao.gov/duplication/action_tracker/1749#t=4
",Partially Addressed,No,Energy: Oil and Gas Resources (2011-45),Improved management of federal oil and gas resources could result in approximately $1.7 billion in revenues over 10 years., The Department of the Interior (Interior) should implement GAO's recommendations from prior reports addressing a variety of oil and gas measurement factors.," Interior has implemented a number of GAO's prior recommendations addressing a variety of oil and gas measurement factors, as GAO suggested in March 2010. As January 2019,
Interior has addressed 18 of the19 recommendations GAO made in its March 2010 report to improve oversight of oil and gas measurement. In an April 2015 report, GAO found that
Interior had made considerable progress in improving its oil and gas measurement policies and practices and made an additional 7 recommendations, including those directing
Interior to meet its time frame for updating its oil and gas measurement regulations that were outdated and had not been revised for 25 years. In November 2016, Interior
issued updated oil and gas measurement regulations. However, Interior is developing a proposed rulemaking to modify these regulations. These actions raise questions about
Interior's requirements for measuring oil and gas for royalty purposes. As of January 2019, Interior had implemented 24 of the 26 recommendations made in this area. However,
Interior's anticipated regulatory action on oil and gas measurement creates uncertainty about Interior's policy direction. GAO's recommendations on oil and gas
measurement were important for ensuring the government collects the royalties it is due. Interior may hinder its demonstrated progress if its recent regulatory actions
jeopardize its prior efforts to implement our recommendations.",Cost Savings & Revenue Enhancement,Executive Branch,Department of the Interior,3/29/2019
2011,45,3,"http://www.gao.gov/duplication/action_tracker/1749#t=2
",Partially Addressed,No,Energy: Oil and Gas Resources (2011-45),Improved management of federal oil and gas resources could result in approximately $1.7 billion in revenues over 10 years.," The Department of the Interior (Interior) should complete its study examining how other oil and gas resource owners select fiscal parameters for leasing and adjusting oil and
gas royalty rates and use that information to adjust, as appropriate, its royalty rates to a level that ensures the government a fair return. In doing so, it should ensure
opportunities for substantive, two-way communication with program stakeholders."," Interior completed its study in 2011 examining how other oil and gas owners select fiscal parameters. The study provided information on the components of the fiscal systems,
such as royalty rates and taxes, of specific areas within the United States and other countries. In December 2013, GAO reported that Interior officials stated that the study
provided some useful information about the fiscal system, such as how fiscal terms in the United States compared with those of other resource owners, but it had not directly
led to any changes to the fiscal system or lease terms for new federal oil and gas leases. While Interior has not yet changed its rates or royalties based on the study's
results, Interior has taken steps in response to recommendations GAO made in 2013 to help better ensure a fair return on oil and gas resources. For the offshore fiscal system,
in September 2015, Interior provided GAO with documentation indicating that it had (1) developed documented procedures for determining when to conduct periodic assessments of
the fiscal system and (2) established documented procedures related to examining and adjusting fiscal terms for lease sales, as GAO recommended. As a result of BOEM following
its documented procedures for examining fiscal terms of lease sales, it reduced royalty rates from 18.75 percent to 12.5 percent for leases issued in water depths of 200
meters or less for the first time in its August 2017 lease sale. The same royalty rate will be applicable to leases sold in the March 2018 lease sale. BOEM reduced the royalty
rates for these leases to encourage competition and make the leases economically viable. Additionally, Interior officials stated that it had begun analysis for future lease
sales and is currently evaluating a price-based royalty system for potential use in future lease sales. For the onshore fiscal system, in August 2016, Interior provided
additional documentation that it similarly developed documented procedures for conducting periodic assessments of the fiscal system and for examining fiscal terms of lease
sales. In November 2016, the Bureau of Land Management issued the Methane and Waste Prevention Rule, which incorporated flexibility for the bureau to make changes to onshore
royalty rates—similar to that which was already available for offshore leases—and to enhance Interior's ability to make timely adjustments to the terms for federal
onshore leases. While BLM officials stated that they have not announced any plans to adjust onshore royalty rates, it does envision a public process when considering adjusting
oil and gas royalty rates. This action is an additional step that should help Interior better ensure that the public receives a fair return from oil and gas produced from
onshore federal leases.1 Additionally, in March 2017, the Secretary of the Interior established the Royalty Policy Committee, which is to be comprised of stakeholders
representing federal agencies, states, Indian tribes, mining and energy, and academia and public interest groups. The purpose of the committee is to advise the Secretary on
the fair market value of mineral resources developed on federal lands, among other issues. The committee will be in effect for 2 years, at which point its charter can be
renewed. In February 2018, the Royalty Policy Committee approved two recommendations to conduct studies that compare the U.S. oil and gas fiscal system to certain other
countries' fiscal systems. As of January 2019 the committee has not made any recommendations to change royalty rates. 1 Interior's September 2018 final rule revising or
resciding certain requirements in the 2016 rule does not affect this provision.",Cost Savings & Revenue Enhancement,Executive Branch,Department of the Interior,3/29/2019
2011,45,1,"http://www.gao.gov/duplication/action_tracker/1749#t=0
",Partially Addressed,No,Energy: Oil and Gas Resources (2011-45),Improved management of federal oil and gas resources could result in approximately $1.7 billion in revenues over 10 years.," The Department of the Interior (Interior) should take steps to increase the diligent development of federal lands and waters leased for oil and gas exploration and
production."," Interior has taken steps to encourage diligent development of federal oil and gas leases, as GAO suggested in March 2011, but does not employ the full range of policies used
by nonfederal oil and gas resource owners to encourage diligent development, including increasing rental rates, offering shorter lease terms, and escalating royalty rates. In
Interior's prior fiscal year budget requests, it sought legislation to encourage diligent development of federal oil and gas leases, both onshore and offshore, by requiring
a $4 per acre annual fee on nonproducing federal oil and gas leases, which would become effective upon congressional action. Interior estimated that the fee would result in an
additional $783 million in revenues over 10 years in its fiscal year 2013 budget request. However, Congress has not enacted such legislation. Interior requested a legislative
increase of the proposed per-acre fee to $6 in its fiscal year 2015 budget request and included similar requests as part of its fiscal year 2016 and 2017 budget requests. The
fiscal year 2018 and 2019 budget request did not include such a request. However, even in the absence of congressional action, Interior could take other steps under its
existing authority to promote diligent development. For example, it could increase rental rates through regulatory action. In addition, Interior could issue leases with
escalating royalty rates—royalty rates that rise during the period of the lease before commercial production begins. One state GAO reviewed uses escalating royalty rates to
encourage quicker development of leases it issues. This lease provision allows the lessee to ""earn"" a lower fixed royalty rate for the life of the lease by more rapidly
developing it. In November 2016, Interior issued a new rule addressing onshore oil and gas methane emissions and royalty rate flexibility, among other issues, but not rental
rates1.  According to Interior officials, Interior had considered increasing annual rental payments to incentivize oil and gas companies to develop their leases promptly
or relinquish them, but it decided not to because of the economic climate for oil and gas operators. By taking action to encourage diligent development—such as allowing for
increasing rental rates—Interior could potentially increase the rate of development of federal oil and gas resources and obtain royalty revenue sooner, while also
potentially increasing overall revenues. 1In September 2018, Interior published a final rule to rescind or revise certain requirements in the 2016 rule.",Cost Savings & Revenue Enhancement,Executive Branch,Department of the Interior,3/29/2019
2011,47,1,"http://www.gao.gov/duplication/action_tracker/1751#t=0
",Addressed,No,General government: Competition for Federal Contracts (2011-47),Promoting competition for the nearly $500 billion in federal contracts could potentially save billions of dollars over time.," The Office of Management and Budget (OMB) needs to continue to focus on reducing obligations under high-risk contracts, including those awarded noncompetitively."," Since 2011, OMB has taken action to reduce obligations under high-risk contracts, as GAO suggested in March 2011. In particular, OMB has taken steps to address several of
GAO's recommendations related to competition that can help reduce overall contract costs and obligations. In March 2011, the Federal Acquisition Regulation (FAR) was amended
to enhance competition for certain orders under federal supply schedule contracts. In November 2011, OMB issued guidance to agencies on ways to reduce use of management
support services, such as engineering and program management, where spending has grown at an accelerated pace with extensive reliance on high-risk contract types, such as time
and materials contracts. In December 2014, changes to the FAR were proposed to clarify rules around use of noncompetitive contracts awarded in unusual and compelling
circumstances. Also in December 2014, OMB officials explained that government-wide cost and quality benchmarks have been developed that include tracking the level of
competition where only one offer is received to reduce financial risk to the government. In the summer of 2014, OMB held sessions with agencies to discuss benchmark data as
well as steps to improve performance. From fiscal years 2011 to 2014, the government-wide competition rate increased from 64 to 66 percent, with obligations on noncompetitive
contracts decreasing by $43.5 billion, or 23 percent. Emphasis on competition is a cornerstone of the acquisition system and a critical tool for achieving the best possible
return on investment for taxpayers—therefore, a focus on competition should be ongoing. Given OMB's steps to address GAO's recommendations thereby reducing obligations
under high-risk contracts, GAO has determined this action is addressed.  Opportunities to increase competition remain in other areas—such Action 2 in this area and in
Area 19, Reverse Auctions in Government Contracting Including Commercial Items, from GAO's April 2014 report—which GAO will continue to monitor.",Cost Savings & Revenue Enhancement,Executive Branch,Office of Management and Budget,3/6/2015
2011,47,2,"http://www.gao.gov/duplication/action_tracker/1751#t=1
",Closed-Not Addressed,No,General government: Competition for Federal Contracts (2011-47),Promoting competition for the nearly $500 billion in federal contracts could potentially save billions of dollars over time., Program and contracting officials need to actively promote competition.," No executive branch action taken.  The Office of Management and Budget (OMB) has not implemented GAO's July 2010 recommendation to direct agencies to actively involve
program offices in opportunities to highlight competition. OMB officials stated that they have taken some steps to improve competition, such as developing agency-level
benchmarks to better measure competition. However, as of January 2018, OMB has taken no further action.  According to Office of Federal Procurement Policy officials, they
do not plan to issue guidance on increasing the role of program officials in promoting competition, but stated that they have engaged with the Chief Acquisition Officers
Council regarding the issue, reminding them of GAO's 2010 findings. GAO maintains that it is important for federal agencies to continuously promote competition, which is a
critical tool for achieving the best possible return on investment for taxpayers.  Along these lines, actions taken by individual agencies can help achieve the intent of
this action.  For example, DOD's Better Buying Power Initiative includes several elements aimed at improving competition. In April 2015, DOD updated its procedures to
specifically incorporate guidelines for improving competition. GAO has closed this action as not addressed and will no longer track implementation.",Cost Savings & Revenue Enhancement,Executive Branch,"Office of Management and Budget, Department of Defense",3/21/2018
2011,48,1,"http://www.gao.gov/duplication/action_tracker/1752#t=0
",Consolidated or Other,No,General government: Strategic Sourcing (2011-48),Applying strategic sourcing best practices throughout the federal procurement system could save billions of dollars annually.," Acquisition leaders across the government need to more fully embrace the strategic sourcing initiative, beginning with collecting, maintaining, and analyzing data on current
procurement spending. Then, agencies have to conduct assessments of acquisition and supply chain functions to initiate enterprisewide transformations."," GAO is no longer separately assessing this action as it is reflected in Area 23, Agencies' Use of Strategic Sourcing, from GAO's April 9, 2013, report. GAO will continue
to monitor agencies' efforts to collect, maintain, and analyze data on current procurement spending and to conduct assessments of acquisition and supply chain functions and
report on their progress in addressing GAO's suggested action under that issue area.",Cost Savings & Revenue Enhancement,Executive Branch,,3/6/2014
2011,49,1,"http://www.gao.gov/duplication/action_tracker/1753#t=0
",Addressed,No,General government: Award Fee Contracts (2011-49),Adherence to guidance on award fee contracts could improve agencies' use of award fees and produce savings.," Sustained progress in the use of award fees will require that contracting agencies adhere to changes to the Federal Acquisition Regulation, which in 2009 prohibited the
practices of rollover of unearned award fees and awarding fees to contractors that have performed unsatisfactorily.1 Further efforts are needed by agencies to identify methods
to evaluate the effectiveness of award fees as a tool for improving contractor performance.  "," The five contracting agencies that have accounted for at least 95 percent of award fee contract dollars obligated in fiscal years 2004 through 2011 have made sustained
progress in implementing the 2009 Federal Acquisition Regulation changes regarding award fees and taken actions to evaluate the effectiveness of award fee contracts as a tool
for improving performance, as GAO recommended in May 2009. As GAO reported in February 2012, all five agencies—the Departments of Defense (DOD), Energy (DOE), Health and
Human Services (HHS), and Homeland Security (DHS) and the National Aeronautics and Space Administration (NASA)—have issued or updated agency regulations or guidance to be
more consistent with the Federal Acquisition Regulation. These actions were aimed at improving award fee contracting by, for example, ensuring that all award fee plans include
criteria related to cost, schedule, and performance and that award fees are earned only for successful outcomes. As shown in the figure below, all five agencies have also
taken actions—at either the headquarters or component level—to monitor their use of award fees, identify and share best practices, and develop methods for evaluating the
effectiveness of award fees as a tool for improving contract performance. All of these actions, if effectively implemented, should help ensure consistent application of the
Federal Acquisition Regulation for award fee contracts. Figure 1: Agency Actions to Sustain Progress in the Use of Award Fee Contracts aHHS demonstrated that 1 of its 10
operating divisions takes this action. Other actions are taken at the departmental level. bDHS plans to use the information it is gathering in its award fee database once it
is fully populated to identify best practices.   In addition, all five agencies demonstrated that they are not using unearned award fee rollovers. Specifically, in a
review of 28 award fee contracts, all of which were awarded by the five agencies after the 2009 Federal Acquisition Regulation change prohibiting the use of award fee
rollovers, GAO found no indication of unearned award fees from a previous evaluation period transferred to or made available in a subsequent period. Elimination of such award
fee rollovers can produce savings for the government.   Moving forward, it will be important for the five contracting agencies to sustain their progress and continue
adhering to guidance to help ensure their use of award fees achieves the desired effects of motivating contractor performance while also achieving cost savings. [1] Rollover
of unearned award fee occurs when unearned award fees are transferred from one evaluation period to a subsequent period, thus allowing contractors additional opportunities to
earn previously unearned fees.",Cost Savings & Revenue Enhancement,Executive Branch,"Department of Homeland Security, Department of Defense, Department of Energy, Department of Health and Human Services, National Aeronautics and Space Administration",3/6/2013
2011,50,1,"http://www.gao.gov/duplication/action_tracker/1754#t=0
",Consolidated or Other,No,General government: Federal Real Property (2011-50),Agencies aimed to save at least $3 billion by the end of fiscal year 2012 through continued disposal of unneeded federal real property.," The Office of Management and Budget (OMB) could assist agencies in meeting a June 2010 Presidential Memorandum target of $3 billion in savings related to property disposals
and other methods by developing an action plan to address key problems associated with disposing of unneeded real property, including reducing the effect of competing
stakeholder interests on real property decisions."," As a result of GAO's June 2012 report related to this issue, GAO is no longer assessing this action. OMB did not develop the action plan GAO had recommended in April 2007,
which could have been used to assist agencies' efforts to meet the $3 billion cost savings target by the end of fiscal year 2012 that we reported on in October 2013. In 2011,
the administration proposed legislation referred to as the Civilian Property Realignment Act (CPRA) to address the excess property problem and legal, financial, and
stakeholder challenges that occur as part of the real property decision-making process. CPRA, among other things, would have established a framework for consolidating and
disposing of civilian real property. Although this and other real property reform legislation introduced in Congress have not been enacted, according to the President's budget
request for fiscal year 2014, the administration will continue to pursue enactment of CPRA. Given the long-standing problems of excess and underutilized property management
and unsuccessful efforts to address these problems across administrations, GAO recommended in June 2012 that OMB collaborate with federal agencies in developing a national
strategy that could provide a clear path forward to manage excess and underutilized property in the long term. GAO added this recommendation to GAO's Action Tracker in April
2014 to monitor the status of OMB's efforts to develop a national strategy and implement it. A national strategy can guide federal agencies and other stakeholders to
systematically identify risks, resources needed to address those risks, savings opportunities, and investment priorities when managing federal portfolios. Until OMB develops a
national strategy as recommended, the federal government will continue to be ill equipped to sustain efforts to better manage excess and underutilized property.",Cost Savings & Revenue Enhancement,Executive Branch,Office of Management and Budget,3/6/2014
2011,50,2,"http://www.gao.gov/duplication/action_tracker/1754#t=1
",Addressed,No,General government: Federal Real Property (2011-50),Agencies aimed to save at least $3 billion by the end of fiscal year 2012 through continued disposal of unneeded federal real property.," The Office of Management and Budget (OMB), in collaboration and consultation with federal agencies, should develop and publish a national strategy for managing federal excess
and underutilized real property that includes, but is not limited to, the following characteristics: a statement of purpose, scope, and methodology; problem definition and
risk assessment; goals, subordinate objectives, activities, and performance measures, including the milestones and time frames for achieving objectives; resources,
investments, and risk management; organizational roles, responsibilities, and coordination; and integration and implementation plans."," In the spring of 2015, OMB issued the National Strategy for the Efficient Use of Real Property, 2015-2020, Reducing the Federal Portfolio through Improved Space Utilization,
Consolidation, and Disposal (National Strategy), as GAO recommended in its 2012 report. The National Strategy identifies the problem and related challenges, outlines goals and
objectives, provides a policy framework (freeze, measure, reduce the footprint), and specifies implementation steps. With the issuance of the National Strategy, the federal
government has taken a major step forward to increase the efficiency of federal real property management and address long-standing real property challenges. The National
Strategy is intended to guide federal agencies in managing specific real property issues related to excess and underutilized office and warehouse space over a 5-year period
within the limited budgetary environment. As a result, the National Strategy provides the federal government a framework for improving how the government manages its excess
and underutilized real property and improve accountability for these efforts.",Cost Savings & Revenue Enhancement,Executive Branch,Office of Management and Budget,11/15/2016
2011,51,1,"http://www.gao.gov/duplication/action_tracker/1755#t=0
",Consolidated or Other,No,General government: Federal Facility Ownership and Leasing (2011-51),Improved cost analyses used for making federal facility ownership and leasing decisions could save millions of dollars.," In January 2008, GAO recommended that the Office of Management and Budget (OMB) develop a strategy to reduce agencies' reliance on costly leasing where ownership would result
in long-term savings. Such a strategy could identify the conditions under which leasing is an acceptable alternative, include an analysis or real property budget scoring
issues, and provide an assessment of viable alternatives."," As a result of new actions identified in GAO's September 2013 report related to federal leasing, GAO is no longer assessing this action. OMB has not addressed this area, as
GAO recommended in January 2008. While OMB did not develop the strategy we described, OMB staff said that they have emphasized in guidance issued over the past several years
that agencies should reduce space needs, including for leased space, through increases in space efficiency. Specifically, the administration has taken a number of actions to
freeze or reduce the amount of real property the federal government occupies, but these actions do not directly address the government's continued overreliance on leasing in
situations where ownership would be more cost-effective. Although GAO is no longer assessing this action directed to OMB, GAO will track progress toward improving management
of high-value federal leases through the General Services Administration (GSA) Leasing area, which is being included in GAO's 2014 duplication report and will be subsequently
added to GAO's Action Tracker. GSA is responsible for most of the building space leased to civilian, domestic federal agencies and experienced a growing reliance on leasing
from 2006 to 2011. In September 2013, GAO found that GSA's high-value leases represent only 3 percent of all leases but about one-third of the space and lease costs. GSA
officials agree that federal ownership would be more cost-effective for most high-cost leases over the long term. GAO recommended that GSA prioritize potential ownership
solutions for current high-value leases to help create a long-term strategy for targeted ownership investments. By addressing this action, GSA could achieve the intent of
GAO's 2008 recommendation to OMB—that is, improve long-term decision making about whether to lease or own facilities occupied by the federal government.",Cost Savings & Revenue Enhancement,Executive Branch,Office of Management and Budget,3/6/2014
2011,53,1,"http://www.gao.gov/duplication/action_tracker/1757#t=0
",Addressed,No,General government: Electronic Filing of Tax Returns (2011-53),"Increasing electronic filing of individual income tax returns could reduce the Internal Revenue Service's processing costs and increase revenue by hundreds of millions of
dollars."," If the Internal Revenue Service (IRS) were to collect more information via expanded software identification numbers on tax returns, such information could support research
into how software affects electronic filing.", IRS updated its publication to require all tax preparation software firms to print an identifier on paper returns created with their tax preparation software.,Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/6/2013
2011,53,2,"http://www.gao.gov/duplication/action_tracker/1757#t=1
",Addressed,No,General government: Electronic Filing of Tax Returns (2011-53),"Increasing electronic filing of individual income tax returns could reduce the Internal Revenue Service's processing costs and increase revenue by hundreds of millions of
dollars."," The Internal Revenue Service (IRS) needs to develop a tax return reject prevention strategy, include external stakeholders in its reject working group, develop an action plan
for that group, and provide clearer descriptions of why returns are being rejected.", IRS developed a reject prevention strategy that engaged stakeholders and has helped provide clearer reject descriptions.,Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/6/2013
2011,53,3,"http://www.gao.gov/duplication/action_tracker/1757#t=2
",Addressed,No,General government: Electronic Filing of Tax Returns (2011-53),"Increasing electronic filing of individual income tax returns could reduce the Internal Revenue Service's processing costs and increase revenue by hundreds of millions of
dollars."," The Internal Revenue Service (IRS) should determine actions needed to require software vendors to include bar codes on printed individual income tax returns and the cost of
those actions. GAO continues to believe that bar coding of printed returns has the potential to reduce processing costs, facilitate access to taxpayer information, and improve
compliance."," IRS identified the actions needed to require tax preparation software vendors to include bar codes on printed individual income tax returns, as GAO recommended in November
2007. For example, IRS determined that vendors needed to update their software to produce compliant 2-D barcodes on printed returns. IRS also determined that, in the absence
of a mandate, software vendors may have little incentive to support 2-D barcodes. To this end, the administrationÂ’s fiscal years 2012 and 2013 revenue proposals included a
legislative proposal that would require all taxpayers who prepare their returns electronically but print and file them on paper to print the returns with a 2-D barcode. In
addition, the PresidentÂ’s budget for fiscal year 2013 requested $8.6 million to fund the 2-D barcode project. By identifying the actions needed to require software vendors to
include bar codes on printed individual income tax returns as GAO recommended, IRS is better positioned to implement such requirements should Congress take action on the
legislative proposals.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/6/2013
2011,53,4,"http://www.gao.gov/duplication/action_tracker/1757#t=3
",Addressed,No,General government: Electronic Filing of Tax Returns (2011-53),"Increasing electronic filing of individual income tax returns could reduce the Internal Revenue Service's processing costs and increase revenue by hundreds of millions of
dollars.", The Internal Revenue Service (IRS) should develop an overall strategy for increasing electronic filing.," IRS released its updated strategic plan in June 2014, which included an objective that focused on reducing taxpayer burden and increasing return accuracy at filing through
timely and efficient tax administration processing. A part of this objective is expanding the availability of electronic filing, as GAO suggested in March 2011, and providing
easily accessible payment tools for all taxpayers.  The Chief of Program Evaluation and Improvement stated that IRS's Wage and Investment Division is updating its
operational plan to align with IRS's strategic plan. An overall strategy to increase electronic filing should allow IRS to have more comprehensive and easily accessible
electronic return information available that would facilitate enforcement efforts and thus increase revenue collected from noncompliant taxpayers.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/6/2015
2011,54,1,"http://www.gao.gov/duplication/action_tracker/1758#t=0
",Addressed,No,General government: Return on Investment (2011-54),"Using return on investment information to better target Internal Revenue Service enforcement could reduce the tax gap; for example, a 1 percent reduction would increase tax
revenues by $3.8 billion."," The Internal Revenue Service (IRS) should continue to increase its use of return on investment (ROI) information. This will require additional research to identify the
impacts of specific programs, including the effect on voluntary compliance by taxpayers."," In May 2012, IRS reported it had extended its use of ROI to major enforcement programs, as GAO recommended in March 2008. Previously, IRS only provided projected ROI data for
new initiatives. Additionally, as GAO reported in December 2012, having this information available will provide tools for making difficult resource allocation decisions.
Making choices about the most efficient use of resources will help address the net tax gap which was estimated at $385 billion.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/6/2013
2011,54,2,"http://www.gao.gov/duplication/action_tracker/1758#t=1
",Addressed,No,General government: Return on Investment (2011-54),"Using return on investment information to better target Internal Revenue Service enforcement could reduce the tax gap; for example, a 1 percent reduction would increase tax
revenues by $3.8 billion."," Once actual return on investment (ROI) statistics are developed for programs, and supplemented with compliance cost information, the Internal Revenue Service (IRS) could
compare results across programs and actual ROI to projected ROI to determine if anticipated results were actually achieved."," IRS addressed this action that GAO recommended in June 2009. It developed methodologies for calculating actual ROIs (average direct ROIs) for its three major enforcement
programs—Examination, Collection, and Automated Underreporter—and published the data for fiscal years 2009 through 2012 in the fiscal year 2014 Congressional Budget
Submission. IRSÂ’s actions for the first time allowed comparison of actual and projected ROIs across the major enforcement programs to determine if projected results were
actually achieved. Such information will allow IRS to develop actual ROI at a more detailed level (for a specific program initiative or particular types of audits), enabling
IRS to potentially increase direct revenue yield of these programs by hundreds of millions of dollars per year by using the ROI data to modify resource allocation decisions.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,12/5/2013
2011,54,3,"http://www.gao.gov/duplication/action_tracker/1758#t=2
",Addressed,No,General government: Return on Investment (2011-54),"Using return on investment information to better target Internal Revenue Service enforcement could reduce the tax gap; for example, a 1 percent reduction would increase tax
revenues by $3.8 billion."," The Internal Revenue Service (IRS) should coordinate with the Department of the Treasury to provide Congress with preliminary cost estimates or descriptions of resource needs
for legislative proposals in future budget justifications."," For its fiscal year 2012 budget justification, IRS worked with the Department of the Treasury to determine which legislative proposals would be included in the budget, and
then IRS provided aggregate cost information for all legislative proposals formulated in time to develop a cost estimate. As a result, Congress and other stakeholders obtained
preliminary cost information to use when weighing the proposals.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/6/2013
2011,55,1,"http://www.gao.gov/duplication/action_tracker/1759#t=0
",Addressed,No,General government: Tax Debt Collection (2011-55),Better management of tax debt collection may resolve cases faster with lower Internal Revenue Service costs and increase debt collected.," The Internal Revenue Service (IRS) needs to establish objectives and performance measures for the notice phase of its collection process for individual taxpayers as well as
management responsibility for reviewing the performance of the notice phase."," IRS has established objectives, performance measures, and management responsibilities for reviewing notice phase performance, as GAO recommended in September 2009.
Specifically, IRS established objectives and performance measures for collection notices for individual taxpayers as part of a planned annual collection notice assessment, the
first of which was completed in April 2012. The objectives include resolving debts through payments and having fewer debts sent for further IRS collection actions, which
generally are more costly than resolving debts with notices. Related measures include actual and relative percentage changes in full payments received and in the number of
taxpayersÂ’ debts that required collection action after all notices were sent. Due in part to the high volume of cases the notice phase handles and the revenue it generates,
such information could help ensure the efficiency and effectiveness of the collection program, as even modest percentage change improvements could result in significant cost
savings or improvements in dollars collected or tax debts otherwise resolved. As part of the annual collection notice assessment, IRS also established management
responsibilities for applying the objectives and measures to review notice phase performance, including specific responsibilities for taxpayer correspondence and tax
collection functions. Clear management responsibilities for performance reviews can help ensure that the notice phase is efficient and effective and that IRS does not miss
opportunities for cost savings or better collection results.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,12/5/2013
2011,55,2,"http://www.gao.gov/duplication/action_tracker/1759#t=1
",Partially Addressed,No,General government: Tax Debt Collection (2011-55),Better management of tax debt collection may resolve cases faster with lower Internal Revenue Service costs and increase debt collected.," The Internal Revenue Service (IRS) needs to better document the business rules and their rationales, and periodically evaluate how well they are working."," IRS has better documented business rules for the notice phase of its collection process and their rationales and said it plans to regularly evaluate them, as GAO recommended
in September 2009. In August 2017, IRS provided documentation of plans to periodically evaluate the business rules for the four highest-volume collection notices and share
business rules information and evaluation results with appropriate staff. In February 2018, IRS officials said that conducting the evaluations will depend on resources being
available from the multiple functions involved. As of December 2018, IRS had not provided GAO with documentation of any evaluation results or a date when IRS expects to
complete the first such evaluation. Nor had IRS provided time frames for regularly conducting and sharing business rules information and related evaluation results. Until IRS
follows through on planned efforts, it cannot provide reasonable assurance that the notice phase is achieving desired collection results at the least cost.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/29/2019
2011,56,1,"http://www.gao.gov/duplication/action_tracker/1760#t=0
",Partially Addressed,No,General government: Simple Tax Return Errors (2011-56),"Broadening the Internal Revenue Service's authority to correct simple tax return errors could facilitate correct tax payments and help the Internal Revenue Service avoid
costly, burdensome audits."," Congress may want to consider granting the Internal Revenue Service (IRS) broader math error authority, with appropriate safeguards against misuse of that authority, to
correct errors during tax return processing."," Congress has expanded IRS's math error authority in certain circumstances, but not as broadly as GAO suggested in February 2010. Section 208 of division Q of the
Consolidated Appropriations Act, 2016 (Public Law 114-113 enacted in December 2015) gave 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. In addition, Congress expanded math error authority for the First-Time Homebuyer Credit in November 2009. While expanding math error
authority is consistent with what GAO suggested in February 2010, GAO maintains 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 such as requiring
IRS to report on its use of math error authority. The administration also requested that Congress expand IRS's math error authority as part of the agency's Congressional
Budget Justification and Annual Performance Report and Plan for fiscal year 2020. Specifically, the administration requested authority to correct a taxpayer's return in the
following circumstances: (1) the information provided by the taxpayer does not match the information contained in government databases; (2) the taxpayer has exceeded the
lifetime limit for claiming a deduction or credit; or (3) the taxpayer has failed to include with his or her return certain documentation that is required to be included on or
attached to the return. As of March 2019, Congress had not provided IRS with such authority.",Cost Savings & Revenue Enhancement,Congressional,Congress,3/29/2019
2011,57,1,"http://www.gao.gov/duplication/action_tracker/1761#t=0
",Addressed,No,General government: Mortgage Interest Information (2011-57),Enhancing mortgage interest information reporting could improve tax compliance.," The Internal Revenue Service (IRS) should revise Form 1098, the Mortgage Interest Statement, to include information on the address of a property securing a mortgage, mortgage
balances, and an indicator of whether the mortgage is for a current year refinancing."," Legislative and executive actions have been taken that address GAO's July 2009 recommendation. In July 2015, Congress enacted the Surface Transportation and Veterans Health
Care Choice Improvement Act of 2015 (Public Law 114-41). Section 2003 of the act requires persons receiving mortgage interest payments to report on the origination date of the
mortgage, amount of outstanding principal at the end of the calendar year, and the property's address. This new reporting requirement applies to returns and statements made
after December 31, 2016 (returns that would be filed in 2017). In response to the legislation, IRS included a place to report this information on the 2016 edition of Form 1098
Mortgage Interest Statement. The new form is available for the 2017 filing season. Including address information on the Form 1098 should better position IRS to ensure
compliance at reduced costs.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/2/2016
2011,57,2,"http://www.gao.gov/duplication/action_tracker/1761#t=1
",Consolidated or Other,No,General government: Mortgage Interest Information (2011-57),Enhancing mortgage interest information reporting could improve tax compliance.," The Internal Revenue Service (IRS) should require mortgage-secured property addresses to be reported on other forms (Forms 982 and 1099-C) to help IRS detect taxpayers who
fail to pay taxes on certain forgiven mortgage debts."," This action is being assessed under Action 1 of General Government: Forgiven Mortgage Debt (Area 58) to more accurately reflect the intent of the original August 2010
recommendations, which were added to GAO's Action Tracker in 2011.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/21/2018
2011,58,1,"http://www.gao.gov/duplication/action_tracker/1762#t=0
",Partially Addressed,No,General government: Forgiven Mortgage Debt (2011-58),More information on the types and uses of canceled debt could help the Internal Revenue Service limit revenue losses on forgiven mortgage debt.," The Internal Revenue Service (IRS) could determine how refocusing mortgage debt enforcement efforts could gain additional revenue by taking some relatively low-cost steps,
including revising the associated forms; collecting more information from taxpayers and lenders; and using third-party data to determine whether taxpayers are correctly
excluding forgiven mortgage debt from taxable income. "," Legislative and executive actions have been taken consistent with GAO's August 2010 recommendation, but IRS needs to take additional steps to ensure compliance with
requirements associated with forgiven mortgage debt. In July 2015, Congress enacted the Surface Transportation and Veterans Health Care Choice Improvement Act (Public Law
114-41). Section 2003 of the act requires taxpayers receiving mortgage interest payments to report the origination date of the mortgage, the amount of outstanding principal at
the beginning of the calendar year, and the property's address. This new reporting requirement applies to returns that would be filed in 2017. In response to the
legislation, IRS updated Form 1098 Mortgage Interest Statement for the 2017 filing season. As of December 2018, IRS had not yet revised two other forms to the extent GAO
recommended—the Forms 982 and 1099-C—to collect specific information from taxpayers and lenders concerning the amount of forgiven debt attributable to a principal
residence and the location of the taxpayer's principal residence. The legal authority granting relief to taxpayers with eligible forgiven mortgage debts expired on January
1, 2018. If enacted as introduced in the Senate, S.617 would extend the provision to apply to mortgage debts forgiven by December 31, 2019. As of February 2019, taxpayers
preparing their 2018 returns could no longer exclude from taxable income any mortgage debts forgiven during 2018. If the provision is extended, the relatively low-cost steps
GAO recommended could help IRS ensure compliance with forgiven mortgage debt requirements if IRS used the information. ",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/29/2019
2011,59,2,"http://www.gao.gov/duplication/action_tracker/1763#t=1
",Addressed,No,General government: Real Estate Tax Deductions (2011-59),Better information and outreach could help increase revenues by tens or hundreds of millions of dollars annually by addressing overstated real estate tax deductions.," The Internal Revenue Service (IRS) needs to develop a cost-effective means of identifying local governments with potentially large nondeductible charges on their real estate
tax bills, which will support targeted efforts to improve compliance. IRS then should work with these local governments to identify charges that are nondeductible and work
with the localities and other third parties to help taxpayers correctly claim the deduction by clarifying for them what they can and cannot deduct. IRS should also use the
information to target examinations covering the real estate tax deduction."," IRS took steps to develop a cost-effective means of identifying local governments with potentially large nondeductible charges on their real estate tax bills, but determined
that no cost-effective means was available. As a result, IRS has not been able to use such information to perform targeted outreach to improve compliance as GAO recommended.
However, to meet the spirit of GAOÂ’s recommendation, in 2010 IRS distributed guidance to local jurisdictions that provided examples of what is and is not deductible and
suggested that local governments consider modifying their tax bills to alert taxpayers that certain items are not allowable as deductions on their federal income tax returns.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/6/2013
2011,59,1,"http://www.gao.gov/duplication/action_tracker/1763#t=0
",Not Addressed,No,General government: Real Estate Tax Deductions (2011-59),Better information and outreach could help increase revenues by tens or hundreds of millions of dollars annually by addressing overstated real estate tax deductions.," To improve the Internal Revenue Service (IRS) examinations of the real estate tax deduction, examination guidance needs to clarify the type of evidence for verifying
deductibility and to require examiners to ask taxpayers to substantiate deductions that appear to include nondeductible charges that are large, unusual, or questionable."," No executive action taken. IRS had not addressed this action and had no plans to do so as of November 2018. IRS did not agree with GAO's May 2009 recommendation and the
agency maintains that existing examination guidance provides examiners with sufficient information to properly examine this deduction. For tax years beginning after December
31, 2016, section 11042 of Public Law 115-97 caps the deduction for state and local taxes, including real estate taxes, at $10,000. In its 2009 review, GAO found that some
examiners were not confirming that taxpayers were entitled to deduct real estate charges claimed, even in situations where their deductibility may have been in question. As a
result, GAO maintains that examiners are continuing to rely on guidance that is inadequate to properly examine this deduction and that action should be taken to clarify the
guidance.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/29/2019
2011,60,2,"http://www.gao.gov/duplication/action_tracker/1764#t=1
",Addressed,No,General government: Form 1098-T (2011-60),Revisions to content and use of Form 1098-T could help the Internal Revenue Service enforce higher education requirements and increase revenues., The Internal Revenue Service (IRS) should revise Form 1098-T to improve the usefulness of information on qualifying education expenses.," IRS and Congress have taken action to improve information received from tax filers and educational institutions, as GAO recommended in December 2009. For example, beginning
in tax year 2012, IRS revised Form 8863 Education Credits to require taxpayers to provide additional information, such as the name and address of the educational institutions
attended, to help IRS verify taxpayers' eligibility for education credits. In December 2015, Congress enacted the Consolidated Appropriations Act, 2016 (Public Law
114-113).  Consistent with GAO's recommendation, sections 211 and 212 of division Q of Public Law 114-113 require (1) that educational institutions provide their
employer identification number on the Form 1098-T Tuition Statement and that taxpayers claiming a credit for qualified tuition and educational expenses must provide this
employer identification number; and (2) that educational institutions report only the aggregate amount of qualified tuition and related expenses actually paid to the
educational institution during the calendar year. These requirements apply in tax years beginning after December 31, 2015. The Joint Committee on Taxation estimates that the
two provisions should yield about $837 million and $2 million, respectively, through fiscal year 2025. Further, section 804 of the Trade Preferences Extension Act of 2015,
which was enacted in June 2015, requires taxpayers to receive a completed Form 1098-T to claim a credit or deduction for education expenses (Public Law 114-27) for tax years
beginning after the date of enactment, which for most individuals would begin on January 1, 2016. The Joint Committee on Taxation estimates that this requirement should raise
approximately $576 million through 2025 by reducing erroneous claims by taxpayers without valid Forms 1098-T. As of January 2016, IRS has revised the Form 1098-T consistent
with these requirements. Further, in February 2016, IRS published an update on its website to the 2015 version of the Form 8863 noting the new requirement. These changes
should help IRS ensure compliance with the eligibility requirements for education credits and deductions.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/2/2016
2011,60,1,"http://www.gao.gov/duplication/action_tracker/1764#t=0
",Addressed,No,General government: Form 1098-T (2011-60),Revisions to content and use of Form 1098-T could help the Internal Revenue Service enforce higher education requirements and increase revenues., The Internal Revenue Service (IRS) should determine the feasibility of using current information reported on Form 1098-T in its compliance computer matching systems.," In 2015, Congress enacted two requirements that should enable IRS to verify the claims taxpayers are making with information provided by educational institutions, consistent
with GAO's December 2009 recommendation. First, in June 2015, Congress enacted and the President signed the Trade Preferences Extension Act of 2015, which included a
requirement that taxpayers receive a completed Form 1098-T to claim a credit or deduction for education expenses (Section 804 of Public Law 114-27). The Joint Committee on
Taxation estimates that this requirement should raise $576 million in revenue between fiscal years 2016 and 2025. Then, in December 2015, Congress enacted and the President
signed the Consolidated Appropriations Act, 2016, which included a second requirement that educational institutions provide their employer identification number (EIN) on the
Form 1098-T and that taxpayers claiming a credit for qualified tuition and educational expenses must provide this EIN (Section 211 of division Q of Public Law 114-113). The
Joint Committee on Taxation estimates that this second requirement should raise $837 million over the same period. Both requirements began applying in tax years beginning
after December 31, 2015. Taken together, these requirements should help reduce the tax gap—the difference between taxes owed and those paid on time.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,10/18/2017
2011,61,1,"http://www.gao.gov/duplication/action_tracker/1765#t=0
",Not Addressed,No,General government: Sole Proprietors (2011-61),Many options could improve the tax compliance of sole proprietors and begin to reduce their $68 billion portion of the tax gap.," The Department of the Treasury's (Treasury) tax gap strategy should cover sole proprietor compliance in detail while coordinating it with broader tax gap reduction efforts.
Such a strategy could include a mix of numerous options. "," No executive action taken. As of February 2019, Treasury had taken no action to address this recommendation and had not provided GAO with plans to do so. Treasury's tax gap
strategy does not cover sole proprietor compliance in detail while coordinating it with broader tax gap reduction efforts, as GAO recommended in July 2007. In March 2016,
Treasury officials reported to GAO that they have implemented or proposed several actions to address the tax gap among sole proprietors, such as requiring reporting on payment
card payments and improving audit selection procedures for sole proprietors. However, GAO's July 2007 report noted there are many tradeoffs involved in various options for
improving sole proprietor compliance. GAO maintains that without an overall strategy, Treasury has less assurance that IRS is using resources efficiently to promote sole
proprietor compliance.",Cost Savings & Revenue Enhancement,Executive Branch,Department of the Treasury,3/29/2019
2011,61,2,"http://www.gao.gov/duplication/action_tracker/1765#t=1
",Partially Addressed,No,General government: Sole Proprietors (2011-61),Many options could improve the tax compliance of sole proprietors and begin to reduce their $68 billion portion of the tax gap.," The Internal Revenue Service (IRS) should use its ongoing research efforts to develop a better understanding of the nature of sole proprietor noncompliance, including sole
proprietors improperly claiming business losses."," IRS is researching sole proprietor noncompliance, as GAO recommended in September 2009. It is focusing on those who improperly claim business losses (i.e., not profits).
IRS's Office of Research, Analysis and Statistics is using the reporting compliance study of Form 1040 filers to gather the data on such noncompliant business losses. This
research covered sampled tax returns filed for tax years 2009, 2010, and 2011 and used audits of the sampled tax returns that are filed for each tax year. In November 2016,
IRS research officials provided the initial rough estimates of the percentage of disallowed losses and associated dollar amounts for all three tax years but, as of December
2018, they had not yet indicated how these estimates helped IRS to understand the nature of the tax noncompliance. The officials cautioned that IRS's ability to develop the
estimates depends on the number of observations that can be applied from each tax year. This research, when completed, could help IRS to identify noncompliant sole proprietor
issues and take action to reduce losses.    ",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/29/2019
2011,62,3,"http://www.gao.gov/duplication/action_tracker/1766#t=2
",Addressed,No,General government: Businesses Not Filing Tax Returns (2011-62),"The Internal Revenue Service could find additional businesses not filing tax returns by using third-party data, which show such businesses have billions of dollars in sales."," The Internal Revenue Service (IRS) should develop a plan for evaluating its new initiative, including codes for selecting nonfiler cases to pursue."," IRS has developed a formal evaluation plan for monitoring the codes used to select nonfiler cases and for determining the effectiveness of these codes, as GAO recommended in
August 2010. As part of this effort, IRS is conducting a formal study of the codes and has identified ways to monitor the codes over time. The evaluation plan can provide a
guide for IRS monitoring and evaluation going forward and ensure that IRS is collecting the data needed to evaluate the impact of its efforts. Conducting the study and
executing the evaluation plan on an ongoing basis should provide a consistent way to monitor and compare results of its nonfiler efforts over time.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/6/2014
2011,62,4,"http://www.gao.gov/duplication/action_tracker/1766#t=3
",Addressed,No,General government: Businesses Not Filing Tax Returns (2011-62),"The Internal Revenue Service could find additional businesses not filing tax returns by using third-party data, which show such businesses have billions of dollars in sales.", The Internal Revenue Service (IRS) should better use income data and selection codes in verifying taxpayer statements about their filing requirements.," IRS has disseminated training material on using selection codes to verify taxpayer statements. IRS has updated the Internal Revenue Manual on the codesÂ’ use for some
collections staff.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/6/2013
2011,62,5,"http://www.gao.gov/duplication/action_tracker/1766#t=4
",Addressed,No,General government: Businesses Not Filing Tax Returns (2011-62),"The Internal Revenue Service could find additional businesses not filing tax returns by using third-party data, which show such businesses have billions of dollars in sales."," The Internal Revenue Service (IRS) should study the feasibility and cost-effectiveness of using non-IRS, private data to verify taxpayer statements."," As GAO recommended in August 2010, IRS completed a study in 2013 on the feasibility and cost-effectiveness of using two non-IRS, private data sources. This study concluded
that using these two data sources would not be cost-effective.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/6/2014
2011,62,1,"http://www.gao.gov/duplication/action_tracker/1766#t=0
",Closed-Not Addressed,No,General government: Businesses Not Filing Tax Returns (2011-62),"The Internal Revenue Service could find additional businesses not filing tax returns by using third-party data, which show such businesses have billions of dollars in sales.", The Internal Revenue Service (IRS) should develop at least a partial estimate for the business nonfiler rate based on its existing inventory of cases.," No executive action has been taken. In December 2017, IRS said it did not plan to develop a partial estimate of the business nonfiler rate, as GAO recommended in August 2010.
IRS reported that its existing data are not sufficient to develop the recommended estimate, and that budget cuts precluded the agency from refining the data so it could
develop an estimate. GAO maintains that even a partial estimate could give IRS additional information that would be useful in its strategic planning and help it determine what
priority it should place on this type of noncompliance. However, given the lack of sufficient data and IRS's budget priorities, GAO has closed this action as not addressed
and will no longer track implementation. ",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/21/2018
2011,62,2,"http://www.gao.gov/duplication/action_tracker/1766#t=1
",Closed-Not Addressed,No,General government: Businesses Not Filing Tax Returns (2011-62),"The Internal Revenue Service could find additional businesses not filing tax returns by using third-party data, which show such businesses have billions of dollars in sales.", The Internal Revenue Service (IRS) should set a deadline for developing performance data on its business nonfiler efforts.," No executive action has been taken. IRS determined that it does not have the necessary data that could be used to measure its business nonfiler efforts across the agency.
Further, according to IRS, developing such data would be prohibitively costly. GAO maintains that developing these IRS performance data for all business nonfilers may still
produce benefits.  However, given the lack of data, costs to produce the data, and IRS' competing priorities, IRS is not able to develop a deadline for developing the
data. As a result, GAO has closed this action as not addressed and will no longer track implementation. ",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/21/2018
2011,63,2,"http://www.gao.gov/duplication/action_tracker/1767#t=1
",Addressed,No,General government: S Corporations (2011-63),"Congress and the Internal Revenue Service can help S corporations and their shareholders be more tax compliant, potentially increasing tax revenues by hundreds of millions of
dollars each year."," The Internal Revenue Service (IRS) should evaluate options for improving paid tax return preparer performance, send additional guidance on S corporation requirements such as
on basis calculations and adequate wage determinations to new S corporations, and provide more guidance to shareholders and tax preparers on determining adequate shareholder
compensation."," IRS has made progress to improve compliance, and issued more guidance on adequate shareholder compensation, as GAO recommended in December 2009. In September 2011, IRS
reported that it is developing filters to identify patterns of noncompliance for S corporation preparers. IRS also created modifications in January 2013 to a letter that IRS
sends to provide guidance for new S corporations on tracking basis calculations.  In addition, IRS also updated its web page in January 2013 to include information on
shareholders' responsibility to track basis calculations. Moreover, as of December 2013, IRS issued more guidance on calculating shareholder compensation on their website.
Doing so may help to decrease S corporations making mistakes and underpaying shareholder wages.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/6/2014
2011,63,1,"http://www.gao.gov/duplication/action_tracker/1767#t=0
",Not Addressed,No,General government: S Corporations (2011-63),"Congress and the Internal Revenue Service can help S corporations and their shareholders be more tax compliant, potentially increasing tax revenues by hundreds of millions of
dollars each year."," Congress could require S corporations to use information already available to them to calculate shareholders' basis as completely as possible and report it to shareholders
and the Internal Revenue Service (IRS)."," No legislative action has been identified. As of March 2019, Congress had not enacted legislation to require S corporations—a federal business type that provides certain
tax benefits like passing income and losses to shareholders' individual returns—to calculate and report shareholder's stock and debt basis as completely as possible and
report the calculation to shareholders and IRS, as GAO suggested in December 2009. Because some shareholders do not properly track and report their basis, congressional action
requiring S corporations to report basis information to shareholders and IRS could improve compliance with basis rules.",Cost Savings & Revenue Enhancement,Congressional,Congress,3/29/2019
2011,64,2,"http://www.gao.gov/duplication/action_tracker/1768#t=1
",Addressed,No,General government: Networks of Businesses (2011-64),The Internal Revenue Service needs an agency-wide approach for addressing tax evasion among the at least 1 million networks of businesses and related entities.," The Internal Revenue Service should ensure that its staff understand the network tools and establish formal ways for users to interact with tool programmers and analysts to
ensure that the network tools are easy to use and achieve goals."," IRS completed an annual survey of staff using a network analysis tool known as yK-1. Results from the survey were used to enhance staff knowledge about yK-1. For example, IRS
added an index to an existing yK-1 usersÂ’ manual. Agency officials also reported adding updated information to training programs for new staff using yK-1. As part of the
survey process, IRS held feedback sessions between programmers and users of the tool. During these discussions, participants discussed ways to make the yK-1 tool more
effective. Officials representing the Large Business and International Division, which is a user of yK-1, said they were satisfied with the way the feedback loop operated.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/6/2013
2011,64,1,"http://www.gao.gov/duplication/action_tracker/1768#t=0
",Partially Addressed,No,General government: Networks of Businesses (2011-64),The Internal Revenue Service needs an agency-wide approach for addressing tax evasion among the at least 1 million networks of businesses and related entities.," The Internal Revenue Service (IRS) should create an agency-wide strategy with goals to coordinate and plan its enforcement efforts on network tax evasion. The strategy
should include (1) assessing the effectiveness of network analysis tools to ensure that resources are being devoted to those that provide the largest return on investment; (2)
determining whether to increase access to IRS data or collect new data for network analysis; (3) developing network analysis tools on a specific time schedule; and (4)
deciding how to manage network efforts across IRS."," As of November 2018, IRS had not created a documented, agency-wide strategy to manage network noncompliance efforts; however, IRS has developed elements of the strategy, as
GAO recommended in September 2010. For example, IRS has made and continues to focus on making iterative improvements to its network analysis tools. Although these improvements
are not contained within an IRS-wide strategy, they relate to assessing effectiveness. For example, IRS has taken steps to assess its most predominantly used network analysis
tool. As part of an annual survey, IRS asked users of this tool about its effectiveness and to suggest improvements. IRS also certified the tool as conforming to agency
guidelines and requirements for usefulness. However, IRS has not created a strategic approach on managing network compliance efforts across IRS that includes time frames for
network analysis tool development, and the agency has no plans to do so. With a more strategic approach, IRS would be better positioned to address network noncompliance across
the agency.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/29/2019
2011,65,1,"http://www.gao.gov/duplication/action_tracker/1769#t=0
",Not Addressed,No,General government: Research Tax Credit (2011-65),Opportunities exist to improve targeting of the $6 billion research tax credit and reduce forgone revenue.," Congress could eliminate the regular credit and add a minimum base amount (equal to 50 percent of a taxpayerÂ’s current spending) to the method for computing the alternative
simplified credit (ASC)."," As of March 2019, Congress had not enacted legislation to eliminate the regular computation option for the research tax credit or to add a minimum base to the ASC option, as
GAO suggested in November 2009. The credit is designed to encourage business innovation by providing a subsidy to new research. Continued use of the regular computation credit
option, which arbitrarily distributes subsidies across taxpayers, can distort investment decisions so that research spending and economic activity are not allocated to sectors
that offer the highest returns to society. These misallocations may reduce economic efficiency and, thereby, diminish any economic benefits of the credit. Adding a minimum
base for the ASC would reduce the revenue cost of the credit without affecting the average incentive it provides for research.",Cost Savings & Revenue Enhancement,Congressional,Congress,3/29/2019
2011,66,4,"http://www.gao.gov/duplication/action_tracker/1770#t=3
",Addressed,No,General government: New Markets Tax Credit (2011-66),"Converting the New Markets Tax Credit to a grant program may increase program efficiency and significantly reduce the $4 billion, 5-year revenue cost of the program."," The Secretary of the Treasury should ensure that the Community Development Financial Institutions (CDFI) Fund reviews the disclosure sheet that Community Development Entities
(CDE) are required to provide to low-income community businesses to determine whether it contains data that could be useful for the Fund to retain."," The Department of the Treasury (Treasury) reported that as of May 2015, the CDFI Fund had reviewed the CDE disclosure sheets provided to low-income community businesses, as
GAO recommended in July 2014, and determined that most of the useful data from the sheets were already being collected through other data-gathering tools used by the Fund. In
January 2016, CDFI Fund officials reported that they did an initial comparison of the data on the disclosure sheets to the data in the Community Investment Impact System
(CIIS), which is the system CDEs use to submit reports to the CDFI Fund. Officials said they were continuing to investigate any differences between the disclosure sheets and
CIIS, and had procured empirical research to help inform their review. The final report on this research (published in August 2017) recommended that the CDFI Fund consider
collecting data from the disclosure sheets as GAO had recommended. Having this additional information should be helpful in evaluating many of the transaction costs associated
with structuring NMTC-financed projects, costs that can reduce some of the benefits available to low-income community businesses.",Cost Savings & Revenue Enhancement,Executive Branch,Department of the Treasury,10/18/2017
2011,66,5,"http://www.gao.gov/duplication/action_tracker/1770#t=4
",Addressed,No,General government: New Markets Tax Credit (2011-66),"Converting the New Markets Tax Credit to a grant program may increase program efficiency and significantly reduce the $4 billion, 5-year revenue cost of the program."," The Secretary of the Treasury should ensure that the Community Development Financial Institutions (CDFI) Fund clarifies the instructions for reporting the amount of any
equity which may be acquired by the low-income community business at the end of the 7-year New Markets Tax Credit (NMTC) compliance period. This action was identified in
GAO's July 2014 report, New Markets Tax Credit: Better Controls and Data Are Needed to Ensure Effectiveness (GAO-14-500) and was added to the Action Tracker in April 2015."," The Department of the Treasury has implemented GAO's July 2014 recommendation to clarify instructions to Community Development Entities (CDE) on reporting data on the
status of NMTC-financed projects at the end of the NMTC compliance period, including data on any equity which may be acquired by the low-income community businesses. In April
2015, the CDFI Fund issued instructions to CDEs for completing a new closeout report to be completed at the end of the 7-year NMTC compliance period. This new closeout report
includes data on loan status, project status, and the dollar value of any equity remaining in the low-income community businesses. Having more complete and accurate data on
the performance of NMTC-financed investments, including the amounts of any equity remaining in the low-income community investments, should help in evaluating the
effectiveness of the NMTC program.",Cost Savings & Revenue Enhancement,Executive Branch,Department of the Treasury,11/19/2015
2011,66,6,"http://www.gao.gov/duplication/action_tracker/1770#t=5
",Addressed,No,General government: New Markets Tax Credit (2011-66),"Converting the New Markets Tax Credit to a grant program may increase program efficiency and significantly reduce the $4 billion, 5-year revenue cost of the program."," The Secretary of the Treasury should also ensure that the Community Development Financial Institutions (CDFI) Fund clarifies the instructions it provides to Community
Development Entities (CDE) about reporting loan performance and make the reporting of that data mandatory. This action was identified in GAO's July 2014 report, New Markets
Tax Credit: Better Controls and Data Are Needed to Ensure Effectiveness (GAO-14-500) and was added to the Action Tracker in April 2015."," The Department of the Treasury has implemented GAO's July 2014 recommendation to make reporting of all loan status data mandatory and has clarified its instructions to CDEs
for reporting these data. In September 2014, the CDFI Fund issued new guidance to CDEs for completing their annual submissions of data on NMTC-financed projects. In prior year
guidance, CDEs were not required to complete all data fields regarding the status of loans to low-income community businesses. These data fields included information about how
well the CDEs' investments were performing, such as whether the loan was currently or previously delinquent or whether the loan had been restructured or charged-off. Because
most of these fields were optional, GAO found that this information was incomplete and unreliable for reporting on the performance of NMTC-financed projects. Making reporting
of this information mandatory should improve the reliability and usefulness of information on these low-income community investments.",Cost Savings & Revenue Enhancement,Executive Branch,Department of the Treasury,11/19/2015
2011,66,3,"http://www.gao.gov/duplication/action_tracker/1770#t=2
",Addressed,Yes,General government: New Markets Tax Credit (2011-66),"Converting the New Markets Tax Credit to a grant program may increase program efficiency and significantly reduce the $4 billion, 5-year revenue cost of the program."," The Secretary of the Treasury should ensure that controls are in place to limit the risk of unnecessary duplication at the project level in funding or assistance from
government programs and to limit above market rates of return (i.e., returns that are not commensurate with the New Markets Tax Credit (NMTC) investor's risk). This action
was identified in GAO's July 2014 report, New Markets Tax Credit: Better Controls and Data Are Needed to Ensure Effectiveness (GAO-14-500) and was added to the Action
Tracker in April 2015."," The Community Development Financial Institutions Fund (CDFI Fund), which administers the NMTC program, has taken steps to limit the risk of unnecessary duplication, as GAO
recommended in July 2014. The CDFI Fund completed new empirical research assessing the extent to which other government programs are being used to leverage the NMTC. The
report on this research (issued in August 2017) found that NMTC projects using the leveraged structure described in GAO's July 2014 report were more likely to receive
higher-than-expected rates of public funding. The report cautioned, however, that limits on the use of leveraged structures could have significant effects on the types of NMTC
projects financed, and that some projects in highly distressed communities may need more public funding to attract private investment. The report also did not find sufficient
evidence to support specific caps limiting investor rates of return. Still, in response to GAO's July 2014 recommendation, the CDFI Fund has developed plans to use findings
and methods from this research to create guidance and tools that the Community Development Entities (CDE) can use to analyze the depth of public funding in NMTC projects. CDFI
Fund officials told GAO in December 2017 that the fund is also preparing to use the research's findings and methods to improve their oversight and analysis of NMTC projects.
These additional analyses and reviews will help both the CDEs and the CDFI Fund to identify projects with potentially excessive or duplicative subsidies.",Cost Savings & Revenue Enhancement,Executive Branch,Department of the Treasury,3/21/2018
2011,66,1,"http://www.gao.gov/duplication/action_tracker/1770#t=0
",Not Addressed,No,General government: New Markets Tax Credit (2011-66),"Converting the New Markets Tax Credit to a grant program may increase program efficiency and significantly reduce the $4 billion, 5-year revenue cost of the program."," Congress should consider offering grants in lieu of credits to Community Development Entities (CDE) if it extends the program again. If it does so, Congress should require
the Department of the Treasury to gather appropriate data to assess whether and to what extent the grant program increases the amount of federal subsidy provided to low-income
community businesses compared to the New Markets Tax Credit (NMTC); how costs for administering the program incurred by the Community Development Financial Institutions Fund,
CDEs, and investors would change; and whether the grant program otherwise affects the success of efforts to assist low-income communities. One option would be for Congress to
set aside a portion of funds to be used as grants and a portion to be used as tax credit allocation authority under the current structure of the program to facilitate
comparison of the two program structures."," No legislative action identified as of March 2019. The Consolidated Appropriations Act, 2016, extended NMTC through 2019 (Public Law 114-113). However, this act did not offer
grants in lieu of credits, as GAO suggested in January 2010. The Joint Committee on Taxation estimates the cost of this extension to be approximately $2.6 billion. Offering
grants in lieu of NMTCs could result in a greater portion of the federal subsidy reaching low-income community businesses.",Cost Savings & Revenue Enhancement,Congressional,Congress,3/29/2019
2011,66,2,"http://www.gao.gov/duplication/action_tracker/1770#t=1
",Partially Addressed,Yes,General government: New Markets Tax Credit (2011-66),"Converting the New Markets Tax Credit to a grant program may increase program efficiency and significantly reduce the $4 billion, 5-year revenue cost of the program."," The Secretary of the Treasury should issue guidance on how funding or assistance from other government programs can be combined with the New Markets Tax Credit (NMTC),
including the extent to which other government funds can be used to leverage the NMTC by being included in the qualified equity investment. This action was identified in
GAO's July 2014 report, New Markets Tax Credit: Better Controls and Data Are Needed to Ensure Effectiveness (GAO-14-500) and was added to the Action Tracker in April 2015."," The Department of the Treasury (Treasury) has not issued guidance on how funding or assistance from other government programs can be combined with the NMTC, as GAO
recommended in July 2014. However, Treasury has taken steps toward addressing this action. The Community Development Financial Institutions Fund (CDFI Fund), which administers
the NMTC program, completed new empirical research assessing the extent to which other government programs are being combined with the NMTC. The findings of this research
(issued in August 2017) indicate that some NMTC projects, especially those using other government funds to leverage the NMTC, potentially received more government funds than
needed to close a financing gap. In February 2019, CDFI Fund officials informed GAO of additional actions they are planning to address GAO's recommendation. The CDFI Fund
first intends to solicit public comments on additional data to be collected from the Community Development Entities. The CDFI Fund then intends to use these data to identify
NMTC-financed projects that may have excessive public funding. Once fully implemented, these additional actions could help ensure that low-income community projects do not
receive more government assistance than required to finance a project.",Cost Savings & Revenue Enhancement,Executive Branch,Department of the Treasury,3/29/2019
2011,67,1,"http://www.gao.gov/duplication/action_tracker/1771#t=0
",Not Addressed,No,General government: Governmental Bonds (2011-67),Limiting the tax-exempt status of certain governmental bonds could yield hundreds of millions in additional revenue.," Congress should consider whether facilities, including hotels and golf courses, that are privately used should be financed with tax-exempt governmental bonds."," No legislative action as of March 2019. GAO suggested in February 2008 that as Congress considers whether tax-exempt governmental bonds should be used for professional sports
stadiums that are generally privately used, it also should consider whether other privately used facilities, including hotels and golf courses, should continue to be financed
with such bonds. Reconsidering the tax-exempt status of certain bonds could generate hundreds of millions of dollars in additional federal revenue.",Cost Savings & Revenue Enhancement,Congressional,Congress,3/29/2019
2011,68,1,"http://www.gao.gov/duplication/action_tracker/1772#t=0
",Addressed,No,General government: Civil Tax Penalties (2011-68),"Adjusting civil tax penalties for inflation potentially could increase revenues by tens of millions of dollars per year, not counting any revenues that may result from
maintaining the penalties' deterrent effect."," Congress may want to consider requiring the Internal Revenue Service (IRS) to periodically adjust for inflation, and round appropriately, the fixed-dollar amounts of civil
tax penalties to account for the decrease in real value over time and so that penalties for the same infraction are consistent over time."," Since GAO's August 2007 suggested action, Congress has indexed to inflation the penalties that would provide the largest increase in IRS collections. In December 2014,
Congress enacted annual inflation adjustments for five civil tax penalties, and changed the frequency of inflation adjustments from a 5-year basis to an annual basis for two
other penalties (section 208 of division B of Public Law 113-295). In August 2007, GAO estimated that approximately 99 percent of the increase in IRS collections from indexing
all penalties to inflation would have come from indexing four specific penalties. These four were among the five penalties Congress ultimately adjusted in 2014.",Cost Savings & Revenue Enhancement,Congressional,Congress,3/2/2016
2011,69,1,"http://www.gao.gov/duplication/action_tracker/1773#t=0
",Addressed,No,General government: Nonresident Aliens (2011-69),The Internal Revenue Service may be able to systematically identify nonresident aliens reporting unallowed tax deductions or credits.," The Internal Revenue Service (IRS) should determine if creating an automated program to identify nonresident aliens who may have improperly filed Form 1040 instead of Form
1040NR would be a cost-effective means to improve compliance."," Using various data sources, IRS studied ways to systematically identify nonresident aliens who may have improperly filed Form 1040 instead of Form 1040NR. IRS determined that
establishing an automated program to identify this type of noncompliance is not cost effective at this time.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/6/2013
2011,70,1,"http://www.gao.gov/duplication/action_tracker/1774#t=0
",Addressed,No,General government: Undisbursed Balances in Expired Grant Accounts (2011-70),Tracking undisbursed balances in expired grant accounts could facilitate the reallocation of scarce resources or the return of funding to the Treasury.," The Office of Management and Budget (OMB) should instruct all executive departments and independent agencies to track undisbursed balances in expired grant accounts and
report on the resolution of this funding in their annual performance plan and Performance and Accountability Reports (PAR)."," OMB has instructed executive departments and agencies to take action to address undisbursed balances in expired grant accounts as recommended. In an April 2012 report on
timely grant closeout, GAO identified more than $794 million in funding remaining in expired grant accounts at the end of fiscal year 2011. In this report, GAO reiterated its
August 2008 recommendation that OMB should instruct agencies to track undisbursed balances in expired grant accounts and report on the resolution of this funding in their
annual performance plan and PAR. In response, on July 24, 2012, the Controller of OMB, issued the first ever ""Controller Alert"" to chief financial officers, instructing
agencies to take appropriate action to closeout expired grant accounts in a timely manner and reduce undisbursed balances. The Controller Alert provided a number of strategies
agencies should consider to achieve the goal of timely grant closeout that are consistent with GAOÂ’s recommendations from 2012. These include establishing annual or
semi-annual performance targets for timely grant closeout, monitoring closeout activity, and tracking progress in reducing closeout backlog, if any. Closing out of grants
allows agencies to identify and redirect unused funds to other projects and priorities as authorized or to return unspent balances to the Treasury and also makes funds less
susceptible to fraud, waste, and mismanagement.",Cost Savings & Revenue Enhancement,Executive Branch,Office of Management and Budget,3/6/2013
2011,71,1,"http://www.gao.gov/duplication/action_tracker/1775#t=0
",Addressed,No,Health: Medicaid Improper Payments (2011-71),Preventing billions in Medicaid improper payments requires sustained attention and action by the Centers for Medicare & Medicaid Services.," The Centers for Medicare & Medicaid Services (CMS) should issue guidance to states to implement processes that better prevent payment of improper claims for controlled
substances in Medicaid."," Between December 2010 and June 2011, CMS took a number of steps to help prevent improper payments, including payments for controlled substances. Actions included the
following: issuing a final rule to help ensure that payments are not made to providers and pharmacies debarred or excluded from Medicaid; issuing guidance to states to acquire
and use the Drug Enforcement Administration Controlled Substance Registration File; and issuing guidance to states to help them prevent making payments to dead beneficiaries.
While GAO assessed this action as addressed, improper payments are a continuing concern. This area will require continued diligence by the agency to prevent such payments.",Cost Savings & Revenue Enhancement,Executive Branch,Centers for Medicare and Medicaid Services,3/6/2013
2011,71,2,"http://www.gao.gov/duplication/action_tracker/1775#t=1
",Consolidated or Other,No,Health: Medicaid Improper Payments (2011-71),Preventing billions in Medicaid improper payments requires sustained attention and action by the Centers for Medicare & Medicaid Services.," The Centers for Medicare & Medicaid Services (CMS) should improve its oversight of projects developed by consultants on a contingency-fee basis, in part, by routinely
requesting information on these projects and associated claims."," As a result of GAO's July 2014 report, GAO is no longer assessing this action, which is based on GAO's June 2005 recommendations. In June 2005, GAO found that some of the
federal revenue maximization projects in two states—developed by contingency-fee consultants—that increased federal reimbursements by an estimated over $2 billion in total
for state fiscal years 2000 through 2004 were inappropriate and, in some cases, inconsistent with federal policy. In July 2014, GAO raised some concerns similar to those cited
in the June 2005 report, including issues involving Medicaid supplemental payments and states' methods for financing Medicaid payments. Specifically, GAO found that concerns
still existed with Medicaid supplemental payments and the manner in which states finance these payments and recommended that the Administrator of CMS develop a data collection
strategy that ensures that states report accurate and complete data on all sources of funds used to finance the nonfederal share of Medicaid payments. Because the scope of
GAO's July 2014 recommendation includes states' Medicaid payments and financing of the nonfederal share of these payments, which were concerns raised regarding revenue
maximization projects involving contingency-fee consultants, GAO will no longer separately assess CMS's progress in improving oversight of projects developed by consultants
on a contingency-fee basis.  Instead, it will assess CMS's progress in implementing GAO's July 2014 recommendation, which was added to GAO's Action Tracker as in
2015 under State Medicaid Sources of Funds (Area 20) in the Health area.",Cost Savings & Revenue Enhancement,Executive Branch,Centers for Medicare and Medicaid Services,3/6/2015
2011,72,1,"http://www.gao.gov/duplication/action_tracker/1776#t=0
",Consolidated or Other,No,Health: Medicaid Supplemental Payments (2011-72),"Federal oversight of Medicaid supplemental payments needs improvement, which could lead to substantial cost savings."," The Centers for Medicare & Medicaid Services (CMS) should establish uniform guidance for states that sets acceptable methods for calculating non-Disproportionate Share
Hospital (DSH) payment amounts; require facility specific reporting of non-DSH supplemental payments; and develop a strategy to ensure that all state supplemental payment
arrangements have been reviewed by CMS."," GAO is no longer separately assessing this action as a result of more recent related work. See 2013 Area 26, Medicaid Supplemental Payments, Actions 1 and 2, for GAO's
assessment of actions to (a) establish uniform guidance for states that sets acceptable methods for calculating non-DSH payment amounts and (b) require facility-specific
reporting of non-DSH supplemental payments. See 2016 Area 29, Medicaid Payments to Institutional Providers, Actions 2 and 3, for GAO's assessment of actions to develop a
strategy to ensure that all state supplemental payment arrangements have been reviewed by CMS. ",Cost Savings & Revenue Enhancement,Executive Branch,Centers for Medicare & Medicaid Services,3/29/2019
2011,73,2,"http://www.gao.gov/duplication/action_tracker/1777#t=1
",Addressed,No,Health: Medicare Improper Payments (2011-73),Better targeting of Medicare's claims review could reduce improper payments.," The Centers for Medicare & Medicaid Services (CMS) should conduct postpayment reviews on claims submitted by home health agencies with high rates of improper billing
identified through prepayment reviews."," CMS has taken a number of steps to help lower the improper billing rate in home health claims, consistent with GAO's 2011 suggested action. In 2011, the agency implemented
the Fraud Prevention System (FPS), which uses risk-based algorithms to analyze Medicare fee-for-service claims prior to payment and identify home health agencies, among other
provider types, with suspect billing behaviors that are in turn investigated by CMS's contractors. Additionally, beginning January 1, 2015, CMS modified the documentation
required to show adherence to the face-to-face physician encounter requirement for home health patients. Specifically, CMS eliminated the requirement for a physician
narrative, instead allowing the medical record to provide support for the patient's eligibility for home health services. Insufficient documentation, such as a lack of a
physician narrative for a patient receiving home health services, was the most common reason for improper payments in Medicare in 2014. In order to assess home health
agencies' compliance with the new requirement, CMS has directed medical review contractors to review a sample of claims from every home health agency, a review that was
ongoing as of December 2015. CMS's steps should help the agency understand, address, and reduce improper billing in home health care.",Cost Savings & Revenue Enhancement,Executive Branch,Centers for Medicare & Medicaid Services,3/2/2016
2011,73,3,"http://www.gao.gov/duplication/action_tracker/1777#t=2
",Addressed,No,Health: Medicare Improper Payments (2011-73),Better targeting of Medicare's claims review could reduce improper payments.," The Centers for Medicare & Medicaid Services (CMS) should require that physicians receive a statement of home health services that beneficiaries received based on the
physiciansÂ’ certification."," CMS, through its contractor, has provided certifying physicians with the information GAO recommended in 2009. It has taken other steps to help address health fraud and abuse
in the Medicare home health program. During the course of an investigation, CMS's contractors that investigate fraud and abuse in Medicare may present certifying physicians
with information on the beneficiaries that they certified as eligible to receive services under the Medicare home health benefit. As of March 2017, CMS has also taken other
steps to address home health fraud and abuse.  CMS increased physician participation in certifying eligibility and establishing a patient's plan of care.  It
implemented a statutory requirement that, as a condition of payment, physicians or their non-physician practitioners have a face-to-face encounter with a Medicare patient
prior to certifying that patient's eligibility for the home health benefit.  CMS implemented enrollment moratoria in 2013 and 2014 for several areas with suspect home
health billing practices in Florida, Texas, Illinois, and Michigan.  The agency also conducted a ""Probe and Educate"" campaign whereby the Medicare Administrative
Contractors reviewed a sample of five claims from each home health agency to ensure the home health agencies understand Medicare's home health certification requirements.
Furthermore, CMS recently launched a 3-year ""Pre-Claim Review"" demonstration in Illinois (set to be expanded to Florida, Texas, Illinois, Michigan, and Massachusetts in
the future) to ensure that all relevant coverage and clinical documentation requirements are met before a home health claim is submitted for payment. By taking all of these
actions, CMS is in a better position to address fraud and abuse in the Medicare home health program.",Cost Savings & Revenue Enhancement,Executive Branch,Centers for Medicare & Medicaid Services,3/1/2017
2011,73,4,"http://www.gao.gov/duplication/action_tracker/1777#t=3
",Addressed,No,Health: Medicare Improper Payments (2011-73),Better targeting of Medicare's claims review could reduce improper payments.," Centers for Medicare & Medicaid Services (CMS) should direct its claims administration contractors to focus on services where recovery audit contractors (RACs) are not
expected to focus their reviews, and where improper payments are known to be high—specifically, home health services. Such direction could make other contractors'
postpayment review activities more valuable."," Because funding for medical review by the claims administration contractors is limited, starting in April 2011 CMS required each claims administration contractor to develop
plans on how it would collaborate on medical reviews with the RACs in their shared jurisdiction. CMS required each claims administration contractor's plan to cover (1) the
types of claims better reviewed by the claims administration contractor versus the RAC, (2) issues that the RACs could potentially review or known improper payment
vulnerabilities that the RAC could help address, and (3) providers that could be referred to the RACs for review. CMS also required, and has received, regular reporting on the
results of this collaboration. The claims administration contractors are now reporting to CMS when they have referred to the RACs—or plan to refer as appropriate—specific
issues or providers of certain services whose claims warrant further review to identify improper payments.",Cost Savings & Revenue Enhancement,Executive Branch,Centers for Medicare & Medicaid Services,3/6/2013
2011,73,1,"http://www.gao.gov/duplication/action_tracker/1777#t=0
",Addressed,No,Health: Medicare Improper Payments (2011-73),Better targeting of Medicare's claims review could reduce improper payments.," The Centers for Medicare & Medicaid Services (CMS) should require its contractors to develop thresholds for unexplained increases in billing and use them to develop automated
prepayment controls."," As of December 2017, CMS had taken a number of steps to help identify and address unexplained increases in Medicare providers' billing, consistent with GAO's January 2007
recommendation. For example, CMS's Fraud Prevention System, implemented in 2011, uses a series of algorithms to identify potentially fraudulent claims. As each claim streams
through the system, it builds profiles of providers, networks, and billing patterns. As of 2016, CMS had developed algorithms in the system to flag providers with unexpected
increases in billings for further investigation by CMS program integrity contractors. GAO reported in August 2017 that the Fraud Prevention System had led to corrective
actions against providers and to an estimated $6.7 million in savings in fiscal year 2016. In addition, CMS officials stated in November 2017 that the agency has developed a
new monitoring report to identify providers exceeding certain billing limits—known as unpublished Medically Unlikely Edits—who are being paid for amounts of Medicare
services in excess of pre-established values. Additionally, since 2015 CMS has directed its Medicare Administrative Contractors (MAC) to report their most effective local
prepayment edits—or controls—annually to the agency, so that it can use this information to determine if there are edits that can be shared across the MACs. This effort
can better position MACs to determine the most appropriate approach for effectively implementing Medicare payment policy, which could help to reduce improper payments. The
implementation of these and other program integrity efforts are important steps in CMS's efforts for ensuring the appropriateness of Medicare payments.",Cost Savings & Revenue Enhancement,Executive Branch,Centers for Medicare & Medicaid Services,3/21/2018
2011,74,4,"http://www.gao.gov/duplication/action_tracker/1778#t=3
",Addressed,No,Health: Medicare's Health Care Payments (2011-74),Potential savings in Medicare's payments for health care., Congress could consider reducing Medicare home oxygen payment rates to align them more closely with the costs of supplying home oxygen.," Congress, through the Medicare Prescription Drug, Improvement, and Modernization Act of 2003, required the Centers for Medicare & Medicaid Services (CMS) to phase in a
competitive bidding program (CBP) for durable medical equipment (DME) and medical supplies, including home oxygen supplies and equipment. In accordance with applicable
requirements, CMS began operating the CBP in nine competitive bidding areas in January 2011 for certain DME items, including home oxygen supplies and equipment, and expanded
the program to 100 competitive bidding areas in 91 metropolitan statistical areas for contracts effective in July 2013. The program's competitively determined payments to
CBP contractors must be equal to or lower than the Medicare fee-for-service schedule amounts for the same DME items. While CMS did not adjust payments for oxygen supplies and
equipment outside the competitive bidding areas, Congress, through the Patient Protection and Affordable Care Act (PPACA), established a requirement that CMS use information
on payments determined under the CBP to adjust Medicare payment amounts for DME in areas that are not covered under the CBP on or after January 1, 2016. Moreover, to better
align home oxygen payment rates with the costs of supplying home oxygen outside the competitive bidding areas, PPACA requires CMS to establish a methodology that accounts for
costs when comparing CBP payment rates to DME rates outside the competitive bidding areas. As a result of the CBP, CMS announced that Medicare payments for oxygen supplies and
equipment have been reduced in competitive bidding areas.",Cost Savings & Revenue Enhancement,Congressional,Congress,3/6/2015
2011,74,1,"http://www.gao.gov/duplication/action_tracker/1778#t=0
",Addressed,No,Health: Medicare's Health Care Payments (2011-74),Potential savings in Medicare's payments for health care.," The Centers for Medicare & Medicaid Services (CMS) should develop a profiling system to identify individual physicians with inefficient practice patterns and use the results
to improve the efficiency of care financed by Medicare."," CMS continues its phased implementation of the Medicare Physician Feedback Program, which was developed to, among other things, identify physicians with inefficient practice
patterns, as GAO recommended in April 2007. CMS implemented the Medicare Physician Feedback Program in 2008 and is distributing feedback reports to an increasing number of
physicians. These reports can help control costs in several ways, such as providing information to physicians on how their resource use compares to their peers' and helping
them develop strategies for reducing costs in their practices. In September 2014, CMS provided the reports to all physician groups and individual physicians nationwide who
billed Medicare in 2013 and had at least one eligible case for at least one quality or cost measure included in the report. Although CMS did not disseminate the reports to
physician groups and individual physicians participating in the Medicare Shared Savings Program, the Pioneer Accountable Care Organization Model, and the Comprehensive Primary
Care Initiative, the September 2014 dissemination was the broadest to date. Furthermore, the Patient Protection and Affordable Care Act (PPACA) requires CMS to adjust Medicare
payments for some physician groups and individual physicians beginning in January 2015 and for all physician groups and individual physicians beginning in January 2017 based
on the quality and cost of care provided. PPACA also requires CMS to coordinate the adjustment of payments with the Medicare Physician Feedback Program, and the agency plans
to do so using performance data derived from the program.  CMS's adjustment of Medicare payments based on quality and cost as required by PPACA situates the Medicare
Physician Feedback Program to encourage more efficient and higher-quality care.",Cost Savings & Revenue Enhancement,Executive Branch,Centers for Medicare & Medicaid Services,3/6/2015
2011,74,2,"http://www.gao.gov/duplication/action_tracker/1778#t=1
",Addressed,No,Health: Medicare's Health Care Payments (2011-74),Potential savings in Medicare's payments for health care.," The Centers for Medicare & Medicaid Services (CMS) would likely have to seek legislative changes to maximize the usefulness of a physician profiling system – for example,
changes that would allow CMS to incentivize beneficiaries to select efficient providers."," While CMS has not sought legislative changes, as GAO recommended in April 2007, as of December 2015, CMS had begun phasing in public reporting of quality measures for
individual eligible professionals on its Physician Compare website, consistent with the Patient Protection and Affordable Care Act. In February 2014, CMS posted the first set
of measure data, which included a subset of the 2012 diabetes mellitus and coronary artery disease measures for the 66 group practices and 141 accountable care organizations
that successfully reported via CMS's web interface. In December 2014, CMS posted the second set of measure data, reflecting data collected in 2013, for 139 group practices
and 237 accountable care organizations, as well as patient experience data for accountable care organizations. In December 2015, CMS publicly reported the 2014 data, which
were collected via claims on a subset of 6 measures for approximately 40,000 individual eligible professionals and 14 web interface measures for approximately 275 group
practices. CMS also publicly reported the first set of patient experience measures for approximately 290 group practices and continued public reporting for accountable care
organizations. CMS plans to continue expanding public reporting in 2016 by making a broader set of measures available on its Physician Compare website for individual eligible
professionals, group practices, and accountable care organizations. CMS has stated that it only reports on its website measures that are deemed statistically valid, reliable,
accurate, and comparable across reporting mechanisms. CMS has also stated that measures must meet the minimum patient threshold and must resonate with consumers. To the extent
that scientifically sound measures are available, the Patient Protection and Affordable Care Act requires CMS to include resource use data as practicable on Physician Compare.
While CMS proposed to include these data in its downloadable database in its Medicare physician fee schedule rule for calendar year 2016, it was not finalized because of
public comment pushback and because these data are not well understood by consumers. Instead, CMS publicly reported value-modifier quality tier data in the downloadable
database. CMS told GAO these data should meet its goal to maximize the usefulness of a physician profiling system. In addition, CMS is implementing the Merit-Based Incentive
Payment System, which combines CMS's existing quality reporting programs into a single program.",Cost Savings & Revenue Enhancement,Executive Branch,Centers for Medicare & Medicaid Services,3/2/2016
2011,74,3,"http://www.gao.gov/duplication/action_tracker/1778#t=2
",Addressed,No,Health: Medicare's Health Care Payments (2011-74),Potential savings in Medicare's payments for health care.," The Centers for Medicare & Medicaid Services (CMS) should examine the feasibility of addressing rapid growth in Medicare spending on imaging services by expanding payment
safeguard mechanisms such as prior authorization for imaging services."," Until recently, CMS lacked authority to test the use of prior authorization in demonstration projects involving the furnishing of advanced diagnostic imaging services to
Medicare beneficiaries, which GAO recommended as a mechanism CMS should consider to strengthen its front-end payment safeguards in June 2008. The President's fiscal year
2014 budget included a legislative proposal to adopt prior authorization for advanced imaging. Subsequently, Congress passed legislation, the Protecting Access to Medicare Act
of 2014, that requires the Department of Health and Human Services (HHS) to determine, on an annual basis beginning in 2017, up to 5 percent of the total number of ordering
professionals who are outliers and to apply prior authorization for applicable imaging services ordered by such professionals for an appropriate period of time. Beginning
January 1, 2020, the Act requires HHS to apply prior authorization to outlier ordering professionals without regard to the 5 percent limitation. Outlier ordering professionals
are defined as those with low adherence to applicable ""appropriate use criteria,"" which the Act requires HHS to establish by November 15, 2015, in consultation with, and
developed or endorsed by, statutorily specified stakeholders. CMS's implementation of the new statutorily required prior authorization program for advanced imaging services
should enable the agency to go beyond its traditional methods of managing benefit payments toward becoming a value-based purchaser of health services.",Cost Savings & Revenue Enhancement,Executive Branch,Centers for Medicare & Medicaid Services,3/6/2015
2011,74,5,"http://www.gao.gov/duplication/action_tracker/1778#t=4
",Addressed,No,Health: Medicare's Health Care Payments (2011-74),Potential savings in Medicare's payments for health care.," The Centers for Medicare & Medicaid Services (CMS) should address the issue of paying for overlapping services that are furnished together by systematically reviewing such
services and implementing a multiple procedure payment reduction (MPPR) to capture efficiencies, where appropriate, by reducing payments to reflect the efficiencies. CMS
should focus on those services that have the greatest impact on Medicare spending."," CMS has taken several steps to implement MPPRs to capture efficiencies that occur when services are performed by the same physician to the same beneficiary on the same day,
as GAO recommended in July 2009. The Patient Protection and Affordable Care Act requires that the Secretary of Health and Human Services identify potentially misvalued codes
by examining multiple codes that are frequently billed in conjunction with furnishing a single service. In implementing this provision in 2011, CMS expanded the imaging MPPR
to the technical component of additional imaging services (i.e., the portion of the payment that covers the actual performance of the service) and implemented a 25 percent
MPPR for the practice expense component for certain therapy services. The Physician Payment Therapy and Relief Act of 2010 subsequently reduced the MPPR for these therapy
services from 25 to 20 percent. However, under the American Taxpayer Relief Act of 2012, Congress increased the MPPR for therapy services to 50 percent for services provided
on or after April 1, 2013. The Congressional Budget Office has estimated that this MPPR increase will save $1.8 billion over 10 years. Furthermore, in 2012, CMS implemented a
25 percent MPPR for the physician work component of certain imaging services (i.e., the portion of the payment that covers a physician's work). Based on its analysis of
services that are commonly furnished together, CMS is implementing an MPPR for the technical component for certain diagnostic cardiovascular tests and diagnostic ophthalmology
procedures for 2013. In addition, in 2013, CMS is applying the MPPR for imaging services to services furnished in the same session by physicians in the same group practice. As
a result of CMS's actions, the Medicare physician fee schedule better reflects efficiencies that occur when certain services are provided together.",Cost Savings & Revenue Enhancement,Executive Branch,Centers for Medicare & Medicaid Services,3/6/2013
2011,74,6,"http://www.gao.gov/duplication/action_tracker/1778#t=5
",Addressed,No,Health: Medicare's Health Care Payments (2011-74),Potential savings in Medicare's payments for health care.," The Centers for Medicare & Medicaid Services (CMS) should expand the scope of its multiple procedure payment reduction (MPPR) for services furnished together by applying it
to nonsurgical and nonimaging services and applying the MPPR to the part of the payment that covers a physicianÂ’s work."," In response to federal statutory requirements, CMS has expanded the scope of the MPPR to nonsurgical and nonimaging services and to the part of the payment that covers a
physician's work, as GAO recommended in July 2009. CMS implemented an MPPR for the practice expense component for certain therapy services in 2011 and an MPPR for the
physician work component of certain imaging services in 2012. The American Taxpayer Relief Act of 2012 requires CMS to increase the MPPR to 50 percent for certain therapy
services provided on or after April 1, 2013. CMS is also implementing an MPPR for certain diagnostic cardiovascular and diagnostic ophthalmology services for 2013. As a result
of CMS's actions, the Medicare physician fee schedule better reflects efficiencies that occur when certain services are provided together.",Cost Savings & Revenue Enhancement,Executive Branch,Centers for Medicare & Medicaid Services,3/6/2013
2011,74,7,"http://www.gao.gov/duplication/action_tracker/1778#t=6
",Partially Addressed,No,Health: Medicare's Health Care Payments (2011-74),Potential savings in Medicare's payments for health care., Congress could exempt from the budget neutrality requirement savings attributable to policies that reflect efficiencies occurring when services are furnished together.," Congress has exempted savings from the implementation of multiple procedure payment reductions (MPPR) for certain diagnostic imaging and therapy services from the budget
neutrality requirement, as GAO suggested in July 2009.  However, as of March 2019, other policies that may result in a reduction in payments for the professional
component for imaging services remained subject to budget neutrality; ""savings"" from these services are redistributed to other services and do not accrue to the Medicare
program. The Consolidated Appropriations Act of 2016 revised the payment reduction for the professional component of multiple diagnostic imaging services from 25 percent to 5
percent beginning on January 1, 2017, and exempted the reduced expenditures attributable to this MPPR from the budget neutrality provision. MPPRs or other policies that may
result in a reduction to payments for the technical component for diagnostic cardiovascular and ophthalmology services continue to be subject to budget neutrality for 2019.
Unless Congress exempts from the budget neutrality requirement savings realized from the implementation of all MPPRs or other policies that reflect efficiencies occurring when
services are furnished together, these savings will not accrue to the Medicare program.",Cost Savings & Revenue Enhancement,Congressional,Congress,3/29/2019
2011,77,2,"http://www.gao.gov/duplication/action_tracker/1781#t=1
",Consolidated or Other,No,Homeland security/Law enforcement: TSA's Behavior-Based Screening (2011-77),Validation of the Transportation Security Administration's behavior-based screening program is needed to justify future funding.," The Department of Homeland Security (DHS) could conduct additional research to provide additional information on the extent to which the Screening of Passengers by
Observation Techniques (SPOT) program can be effectively implemented in airports and to help determine the need for periodic refresher training. This action was revised to
consolidate it with action 1 cited in GAO's March 2011 report. Specifically, GAO suggests that DHS use an independent panel of experts to assess the methodology of its initial
validation study of the Transportation Security Administration (TSA) behavior detection program, and conduct additional research to provide further information and assurance
on the extent to which the SPOT program can be effectively implemented in airports, and to help determine the need for periodic refresher training."," As a result of GAO's November 2013 report, GAO is no longer assessing this action. DHS has taken steps to validate the SPOT program, to conduct additional research on the
extent to which SPOT can be effectively implemented in airports, and to conduct research to identify potential gaps in training, as GAO suggested in March 2011. However, in
November 2013, GAO found that DHS has not developed scientifically validated evidence establishing whether behavior detection techniques could be used to detect aviation
security threats and recommended that DHS direct TSA to limit future funding support for the agency's behavior detection activities until TSA can provide scientifically
validated evidence that demonstrates that behavioral indicators can be used to identify passengers who may pose a threat to aviation security. GAO updated its May 2010 and
March 2011 assessments of the SPOT program in November 2013. Specifically, GAO found that the data used in DHS's April 2011 validation study were unreliable and that the
study results were inconclusive because of methodological limitations in the study's design and data collection. GAO reported on the results of over 400 studies conducted by
the scientific community related to the ability of humans to detect deception using behavioral indicators. The studies indicated that humans' ability to detect deception is
the same as or slightly better than chance. GAO recommended in the November 2013 report that DHS direct TSA to limit future funding support for the agency's behavior
detection activities until TSA can provide scientifically validated evidence that demonstrates that behavioral indicators can be used to identify passengers who may pose a
threat to aviation security. DHS did not concur with the recommendation and in March 2014, TSA stated that it was conducting another round of research to substantiate the
science behind the behavioral indicators. Given the findings from this work, GAO will no longer assess TSA's progress in conducting additional research on the extent to
which SPOT can be effectively implemented in airports and in conducting research to identify potential gaps in training, but will instead assess TSA's progress in
implementing GAO's November 2013 recommendation, which was added to GAO's Action Tracker in April 2014 (see action 5).",Cost Savings & Revenue Enhancement,Executive Branch,Department of Homeland Security,3/6/2014
2011,77,3,"http://www.gao.gov/duplication/action_tracker/1781#t=2
",Addressed,No,Homeland security/Law enforcement: TSA's Behavior-Based Screening (2011-77),Validation of the Transportation Security Administration's behavior-based screening program is needed to justify future funding.," Congress may wish to consider limiting program funding pending receipt of an independent assessment of TSA's SPOT program. Specifically, Congress could consider freezing
appropriation levels for the SPOT program at the 2010 level until the validation effort is complete."," Program funds were frozen at fiscal year 2010 levels for fiscal year 2011. The conference report accompanying the consolidated appropriations act for fiscal year 2012 stated
that funding was included for 145 additional behavior detection officers.[1] This increase is less than half of TSAÂ’s fiscal year 2012 request for 350 full-time behavior
detection officers. The conference report also directed TSA to brief congressional committees no later than 90 days after the enactment of the act on its plans and actions to
implement recommendations from the DHS validation study and GAOÂ’s May 2010 report.[2]   [1]H.R. Rep. No. 112-331, at 971 (2011) (Conf. Rep.). [2] See GAO, Aviation
Security: Efforts to Validate TSAÂ’s Passenger Screening Behavior Detection Program Underway, but Opportunities Exist to Strengthen Validation and Address Operational
Challenges, GAO-10-763 (Washington, D.C.: May 20, 2010). ",Cost Savings & Revenue Enhancement,Congressional,Congress,3/6/2013
2011,77,4,"http://www.gao.gov/duplication/action_tracker/1781#t=3
",Consolidated or Other,No,Homeland security/Law enforcement: TSA's Behavior-Based Screening (2011-77),Validation of the Transportation Security Administration's behavior-based screening program is needed to justify future funding.," Upon completion of the validation effort, Congress may also wish to consider the study's results— including the Screening of Passengers by Observation Techniques (SPOT)
program's effectiveness in using behavior-based screening techniques to detect terrorists in the aviation environment—in making future funding decisions regarding the
program."," As a result of GAO's November 2013 report, GAO is no longer assessing this action. As of March 2014, the Transportation Security Administration (TSA) had not completed work
needed to fully validate the science for using behavior detection techniques for counterterrorism purposes in an airport environment, and legislation had not been enacted into
law that takes into consideration the results of the April 2011 SPOT program validation study, as GAO suggested in March 2011. DHS's April 2011 validation study on the SPOT
program noted that the assessment was an initial validation step and was not designed to fully validate whether behavior detection can be used to reliably identify individuals
who may pose a security risk in an airport environment. Further, GAO updated its May 2010 and March 2011 assessments of the SPOT program in a November 2013 report.
Specifically, GAO found that the data used in DHS's April 2011 validation study were unreliable and that the study results were inconclusive because of methodological
limitations in the study's design and data collection. GAO reported on the results of over 400 studies conducted by the scientific community related to the ability of humans
to detect deception using behavioral indicators. The studies indicated that humans' ability to detect deception is the same as or slightly better than chance (54 percent).
GAO included a matter for congressional consideration in the November 2013 report that stated that Congress should consider the findings in the report regarding the absence of
scientifically validated evidence for using behavioral indicators to identify aviation security threats when assessing the potential benefits of behavior detection activities
relative to their costs when making future funding decisions related to aviation security.1In March 2014, TSA stated that it was conducting another round of research to
substantiate the science behind the behavioral indicators. Given the findings from GAO's November 2013 report, GAO is no longer tracking the status of this action, but will
instead assess the November 2013 matter for congressional consideration, which was added to GAO's Action Tracker in April 2014 (see action 6). Until TSA provides
scientifically validated evidence demonstrating that behavioral indicators can be used to identify passengers who may pose a threat to aviation security, Congress is unable to
assess the potential benefits of behavior detection activities relative to their costs in its future funding decisions. Additional information on these efforts could help
Congress make future funding decisions regarding these activities. [1] See also H.R. Rep. No. 113-91, at 55 (May 29, 2013) (accompanying H.R. 2217, 113th Cong. (1st Sess.
2013)) (explaining that outstanding questions remain over the value of TSA's Behavior Detection Officer (BDO) program, which had not been sufficiently validated and for
which few measures had been developed to provide its intrinsic value to the aviation security environment and directing that TSA brief the committee no later than 90 days
after the date of enactment on the program's impact on aviation security, the metrics utilized to measure this impact, and steps taken to develop a robust risk-based
strategy for deploying BDOs, and recommending that TSA implement standardization testing on an annual basis at those airports where the SPOT program is established), and S.
Rep. No. 113-77, at 61 (July 18, 2013) (accompanying S. 2217, 113th Cong. (1st. Sess. 2012)) (directing that TSA brief the committee no later than 90 days after the date of
enactment on the progress made to implement the recommendations in the June 2013 DHS Office of Inspector General report). Pursuant to the explanatory statement accompanying
Division F of the Consolidated Appropriations Act, 2014 (Public Law 113-76), enacted on January 17, 2014, TSA is directed to provide the briefings to both committees within 90
days of the act's enactment.",Cost Savings & Revenue Enhancement,Congressional,Congress,3/6/2014
2011,77,6,"http://www.gao.gov/duplication/action_tracker/1781#t=5
",Addressed,No,Homeland security/Law enforcement: TSA's Behavior-Based Screening (2011-77),Validation of the Transportation Security Administration's behavior-based screening program is needed to justify future funding.," Congress should consider the findings in GAO's November 2013 report regarding the absence of scientifically validated evidence for using behavioral indicators to identify
aviation security threats when assessing the potential benefits of behavior detection activities relative to their cost when making future funding decisions related to
aviation security."," The Department of Homeland Security Appropriations Act, 2015, enacted in March 2015, imposed a funding restriction on the Transportation Security Administration (TSA) based
in part on the findings in GAO's November 2013 report.[1] Specifically, the act provided that $25 million of TSA's appropriation shall be withheld from obligation for
""Headquarters Administration"" until TSA submits to the Appropriations Committees of the Senate and House of Representatives a report providing evidence demonstrating that
behavioral indicators can be used to identify passengers who may pose a threat to aviation security and the plans that will be put into place to collect additional performance
data.[2] In response, in August 2015, TSA submitted a report to Congress that discussed the scientific evidence it had gathered and used as a basis to revise the behavior
indicators and a new behavior detection protocol it had developed. The report also discusses test strategies TSA had planned if the decision was made to deploy the protocols
nationwide.[3] These tests included a pilot test of the new protocols that was underway at that time and two efforts that were under development—an operational test of the
effectiveness of behavior detection and a study to examine potential disparity issues to ensure that the protocols do not systematically target individuals based on
demographic, ethnic, or religious garb demographics. With regard to the act's provision requiring TSA to outline its plans to collect performance data, TSA stated in the
August 2015 report that following the operational test, it would analyze the test data collected and establish required thresholds for determining behavior detection
effectiveness, including the rates at which Behavior Detection Officers accurately assess behavioral indicators and refer individuals for additional screening and the
frequency with which these referrals lead to high-risk outcomes. [1] See Pub. L. No. 114-4, 129 Stat. 39, 46 (2015). See also H.R. Rep. No. 113-481, at 64, 73 (June 19, 2014)
(explaining that funding would be withheld to help ensure that security-related funding is directed to programs that have demonstrated their effectiveness, and providing
further that questions remain over the value of TSA's Behavior Detection Officer program, which has not been sufficiently validated and for which few measures have been
developed to prove its intrinsic value to the aviation security environment.) [2] TSA's ability to obligate the $25 million is further contingent upon the submission of a
report addressing the procurement of next-generation Advanced Imaging Technology systems. See Pub. L. No. 114-4, 129 Stat. at 46. [3] Department of Homeland Security,
Transportation Security Administration, Fiscal Year 2015 Report to Congress: Scientific Substantiation of Behavioral Indicators (Aug. 17, 2015). TSA provided a copy of this
report to GAO on October 2, 2015. ",Cost Savings & Revenue Enhancement,Congressional,Congress,3/2/2016
2011,77,1,"http://www.gao.gov/duplication/action_tracker/1781#t=0
",Consolidated or Other,No,Homeland security/Law enforcement: TSA's Behavior-Based Screening (2011-77),Validation of the Transportation Security Administration's behavior-based screening program is needed to justify future funding.," The Department of Homeland Security (DHS) should use an independent panel of experts to assess the methodology of its initial validation study of the Transportation Security
Administration (TSA) behavior detection program to provide DHS with additional assurance regarding whether the study's methodology is sufficiently comprehensive to validate
the Screening of Passengers by Observation Techniques (SPOT) program.", GAO is not assessing this action separately as it was consolidated into action 2.,Cost Savings & Revenue Enhancement,Executive Branch,Department of Homeland Security,3/6/2014
2011,77,5,"http://www.gao.gov/duplication/action_tracker/1781#t=4
",Addressed,Yes,Homeland security/Law enforcement: TSA's Behavior-Based Screening (2011-77),Validation of the Transportation Security Administration's behavior-based screening program is needed to justify future funding.," The Secretary of Homeland Security should direct the Transportation Security Administration (TSA) Administrator to limit future funding support for the agency's behavior
detection activities until TSA can provide scientifically validated evidence that demonstrates that behavioral indicators can be used to identify passengers who may pose a
threat to aviation security."," Between 2013 and 2018, the Department of Homeland Security (DHS) and TSA reduced funding for behavior detection activities, ended the stand-alone behavior detection program,
and eliminated the behavior detection officer position. In its fiscal year 2016 and 2017 budget requests, DHS requested funding to support a reduced number of behavior
detection officers resulting in a savings of about $72 million. Although DHS did not concur with GAO's recommendation, TSA officials stated that the recommendation was one
of several factors in DHS's decision to support a reduction in the number of behavior detection officer positions. In fiscal year 2017, TSA eliminated the standalone behavior
detection officer position and began integrating the former behavior detection officers into its transportation security officer screening workforce, resulting in a transfer
of approximately 2,660 screeners and $196 million in funding to support increased passenger volume at TSA's checkpoints, according to TSA officials. These efforts continued
through fiscal year 2018.   TSA also revised its list of behavior indicators, reducing the number of indicators from 94 to 36, and hired a contractor to search available
literature for sources supporting its revised list of indicators. In 2017, TSA provided GAO with 178 sources to demonstrate that its indicators could be used to identify
passengers who pose a threat to aviation security. In July 2017, GAO reported that it reviewed the sources and found that 175 of 178 of the sources did not provide valid
evidence—that is, original research that met generally accepted research standards—for specific behavioral indicators in TSA's revised list and that the remaining 3
sources could be used as valid evidence to support 8 of the 36 indicators. While TSA should continue to limit funding for the agency's behavior detection activities until TSA
can provide valid evidence for the indicators, actions taken by TSA over the past 5 years, which have limited funding for behavior detections activities, meet the intent of
this recommendation.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Homeland Security,10/10/2018
2011,78,1,"http://www.gao.gov/duplication/action_tracker/1782#t=0
",Addressed,No,Homeland security/Law enforcement: Baggage Screening Systems (2011-78),More efficient baggage screening systems could result in about $470 million in reduced Transportation Security Administration personnel costs over the next 5 years.," The Transportation Security Administration (TSA) might achieve savings in screening personnel costs by continuing to replace or modify older checked baggage screening systems
with more efficient solutions, including in-line screening systems."," TSA has achieved savings in checked baggage screening personnel costs by continuing to replace or modify older checked baggage screening systems with more efficient in-line
systems, as GAO suggested in March 2011. In December 2013, TSA reported that 108 airports now possessed operational in-line systems, an increase of 20 airports since the end
of fiscal year 2011. TSA reported that from fiscal year 2011 through 2013, the agency had saved a cumulative $104.5 million in personnel costs. These personnel cost savings
have not reduced TSA's overall screening workforce. Rather, according to TSA, the personnel have been redeployed to other security tasks. GAO estimated in March 2011 that TSA
could achieve net cost savings of up to $470 million over the next 5 years based on reduced TSA staffing costs through more efficient baggage screening systems. This estimate
assumed that acquisition, modification, installation, and operation and maintenance costs of stand-alone and in-line detection systems continue to be relatively equal. As GAO
reported in March 2011, this assumption was based on cost data from earlier substitutions of in-line for stand-alone systems, which now appear to be outdated. As a result, net
cost savings are likely less than reported personnel cost savings. Neverthess, TSA's actions have resulted in increased efficiencies.",Cost Savings & Revenue Enhancement,Executive Branch,Transportation Security Administration,3/6/2014
2011,79,1,"http://www.gao.gov/duplication/action_tracker/1783#t=0
",Addressed,No,Homeland security/Law enforcement: Customs Fee Collections (2011-79),Clarifying availability of certain customs fee collections could produce a one-time savings of $640 million.," Congress could clarify the purposes for which the $639.4 million in unobligated balances is available. The unobligated balances have remained in U.S. Customs and Border
ProtectionÂ’s (CBP) Customs User Fee Account for more than 10 years."," Congress has not enacted legislation to clarify the availability of the $639.4 million unobligated balance in the Customs User Fee Account, as GAO suggested in March 2011.
However, CBP officials told us that in September 2012, CBP transferred $639.4 million into an unavailable treasury receipt account. This action, according to these officials,
effectively removed $639.4 million from CBPÂ’s financial reports and addressed the House Committee on AppropriationÂ’s request to provide a status of the funds and a path
forward for eliminating these funds from CBP financial reports.[1] CBP officials said the $639.4 million has been marked as unavailable and plans no further action on the
$639.4 million unless directed otherwise. [1]The House of Representatives report accompanying the 2013 Department of Homeland Security Appropriations bill reported that these
fee balances did not appear accessible to CBP. The House Appropriations Committee directed CBP to determine the availability of these funds and a path for eliminating them
from CBPÂ’s books no later than January 30, 2013. H.R. Rep. No. 112-492, at 31 (2012).",Cost Savings & Revenue Enhancement,Congressional,Congress,3/6/2013
2011,80,1,"http://www.gao.gov/duplication/action_tracker/1784#t=0
",Not Addressed,No,Income security: Social Security Offsets (2011-80),"Social Security needs data on pensions from noncovered earnings to better enforce offsets and ensure benefit fairness, estimated to result in $2.4-$7.9 billion savings over 10
years if enforced both retrospectively and prospectively. If Social Security only enforced the offsets prospectively, the overall savings would be less as it would not reduce
benefits already received."," Congress could consider giving the Internal Revenue Service (IRS) the authority to collect the information that the Social Security Administration (SSA) needs on government
pension income to administer the Government Pension Offset and the Windfall Elimination Provision accurately and fairly."," No legislative action identified. As of March 2019, Congress had not yet passed legislation to give IRS authority to collect information that would provide SSA with accurate
information on noncovered pension payments, as GAO suggested in November 2007. The President's Fiscal Year 2020 Budget submission proposed legislation that would enable state
and local governments to provide information on their noncovered pension payments to SSA so that the agency can apply the Government Pension Offset and Windfall Elimination
Provision. The proposal would include funds for administrative expenses, with a portion available to the states, to develop a mechanism so that SSA could enforce these
provisions. As of March 2019, no legislative action has been taken on this proposal. Therefore, congressional action to help SSA obtain information on noncovered pension
payments would help SSA to better enforce offsets, ensure fairness, and achieve cost savings.",Cost Savings & Revenue Enhancement,Congressional,Congress,3/29/2019
2011,81,2,"http://www.gao.gov/duplication/action_tracker/1785#t=1
",Addressed,No,International affairs: Antidumping and Countervailing Duties (2011-81),Congress could pursue several options to improve collection of antidumping and countervailing duties.," Congress could choose to provide the Department of Commerce (Commerce) the discretion to require companies applying for a new shipper review to have a greater volume of
imports before establishing an individual antidumping and countervailing duty rate."," Addressed. In March 2008, GAO first suggested that Congress enact legislation to provide Commerce with the authority to establish, at its discretion, a minimum amount or
value of imports from companies requesting a new shipper review. Companies apply for new shipper reviews to attempt to receive an individual duty rate that is lower than the
rate they would otherwise have to pay. However, new shippers could be assigned an individual duty rate based on as little as one sale. Such limited sales volumes allow new
shippers to construct artificial transactions in a way that eliminates dumping but would not be possible if they were required to make a larger number of sales. The limited
number of sales required for a new shipper review thus could have allowed pricing behavior that leads to significant underestimation of the final duty rate. On February 24,
2016, President Obama signed Public Law 114-125, the Trade Facilitation and Trade Enforcement Act of 2015. The law requires that new shipper rates be based on bona fide sales.
It also requires that Commerce, in determining whether a given new shipper's sales were bona fide, consider, among other factors and depending on the circumstances
surrounding the sales, whether such sales were made in commercial quantities. According to Commerce, with respect to new shipper reviews, the law eliminates the ability for a
new shipper to receive its own individual antidumping or countervailing duty rate based on just one sale.",Cost Savings & Revenue Enhancement,Congressional,Congress,3/2/2016
2011,81,1,"http://www.gao.gov/duplication/action_tracker/1785#t=0
",Not Addressed,No,International affairs: Antidumping and Countervailing Duties (2011-81),Congress could pursue several options to improve collection of antidumping and countervailing duties.," Congress could eliminate the retrospective component of the U.S. antidumping and countervailing duty system and, instead, treat the antidumping and countervailing duties
assessed at the time the product enters the country as final."," As of March 2019, no legislation has been enacted. Congress has not enacted legislation to eliminate the retrospective component of the U.S. antidumping and countervailing
duty system. In March 2008, March 2011, and May 2011, GAO identified elimination of the retrospective component as an option for Congress to pursue to reduce the risk of
companies evading payment of antidumping and countervailing duties. Under the current retrospective system, importers pay estimated duties when products enter the United
States, but the final amount of duties owed is not determined until later, a process that can take more than 3 years on average. This creates a risk that the importers may
disappear, cease business operations, or declare bankruptcy before the government can collect the full amount owed. GAO reported in March 2008 that over $613 million in duties
from fiscal years 2001 through 2007 went uncollected—a figure that a July 2016 GAO report found had grown to over $2.3 billion in uncollected duties from fiscal years 2001
through 2014, as of May 2015. Other major U.S. trading partners, such as Canada, Australia, and the European Union, have prospective duty systems that, while different from
one another, treat as final the duties assessed when a product enters the country. During the 114th Congress, House Bill 614 was introduced but did not pass out of committee.
If enacted, this bill would have required the Department of Commerce (Commerce) to submit a report evaluating the merits and feasibility of converting to a prospective
antidumping and countervailing duty system. The bill also stated that if Commerce recommends conversion to a particular prospective system, it shall include in its report an
estimate of the costs to be incurred and the cost savings to be achieved as a result of the conversion. By changing U.S. law to eliminate the retrospective component and
thereby treat the duties assessed at the time products enter the country as final, Congress could improve collections and increase revenues.",Cost Savings & Revenue Enhancement,Congressional,Congress,3/29/2019
2011,81,3,"http://www.gao.gov/duplication/action_tracker/1785#t=2
",Partially Addressed,Yes,International affairs: Antidumping and Countervailing Duties (2011-81),Congress could pursue several options to improve collection of antidumping and countervailing duties.," To better manage the antidumping and countervailing (AD/CV) duty liquidation process, Customs and Border Protection (CBP) should issue guidance directing the Antidumping
Countervailing Duty Centralization Team to (a) collect and analyze data on a regular basis to identify and address the causes of liquidations that occur contrary to the
process or outside the 6-month time frame mandated by the statute, (b) track progress on reducing such liquidations, and (c) report on any effects these liquidations may have
on revenue."," As of January 2019, CBP had not fully implemented GAO's July 2016 recommendation. In August 2018, CBP issued a new handbook for use in managing AD/CV duty entries. The new
handbook supersedes a previous one issued in March 1998 and provides detailed guidance for identifying and managing AD/CV duty entries, but it does not contain a requirement
to track progress toward reducing untimely liquidations and reporting on their effects on revenue. CBP officials stated that they do not track progress toward reporting on and
reducing untimely liquidations and their effects on revenue. CBP officials said that their focus instead is on identifying and acting on untimely liquidations before they
occur. They said that they improved their internal procedures and provided additional training to CBP staff. Because they are not tracking progress toward reducing and
eliminating untimely liquidations, CBP did not have or provide any quantifiable data to show the extent to which they made progress in reducing or eliminating untimely
liquidations in fiscal year 2018. In January 2018, CBP informed GAO that it had estimated the net revenue effect of deemed liquidations during fiscal year 2017 at about
$16,000 in lost revenue.  Deemed liquidations occur when CBP liquidates an entry after the 6-month time limit established by law. CBP did not calculate the revenue effect
of premature liquidations, which occur when entries are liquidated before Commerce has issued its AD/CV duty entry liquidation instructions.   ",Cost Savings & Revenue Enhancement,Executive Branch,U.S. Customs and Border Protection,3/29/2019
2011,81,4,"http://www.gao.gov/duplication/action_tracker/1785#t=3
",Partially Addressed,Yes,International affairs: Antidumping and Countervailing Duties (2011-81),Congress could pursue several options to improve collection of antidumping and countervailing duties.," To improve risk management in the collection of antidumping and countervailing (AD/CV) duties and to identify new or changing risks, Customs and Border Protection (CBP)
should regularly conduct a comprehensive risk analysis that assesses both the likelihood and the significance of risk factors related to AD/CV duty collection. For example,
CBP could construct statistical models that explore the associations between potential risk factors and both the probability of nonpayment and the size of nonpayment when it
occurs."," As of March 2019, CBP was taking steps to conduct the type of risk analysis GAO recommended in July 2016. According to CBP officials, as of June 2018, CBP had developed a
prototype AD/CV duty risk assessment model to use in conducting a risk analysis of factors related to AD/CV duty noncollection.  While CBP expected to complete and test
the model by the end of October 2018, it encountered delays due to the complexity of the project. As of January 2019, CBP officials had not provided an expected completion
date for testing and implementing the model. Regularly conducting a comprehensive risk analysis of factors related to AD/CV duty non-collection could enhance CBP's capacity
to collect additional revenue. For example, according to CBP officials, it could be used to assess a requirement for additional security in the form of bonds as part of an
enhanced bonding requirement if carefully tailored in order to avoid a legal challenge.",Cost Savings & Revenue Enhancement,Executive Branch,U.S. Customs and Border Protection,3/29/2019
2011,81,5,"http://www.gao.gov/duplication/action_tracker/1785#t=4
",Partially Addressed,Yes,International affairs: Antidumping and Countervailing Duties (2011-81),Congress could pursue several options to improve collection of antidumping and countervailing duties.," To improve risk management in the collection of antidumping and countervailing (AD/CV) duties, Customs and Border Protection (CBP) should, consistent with U.S. law and
international obligations, take steps to use its data and risk assessment strategically to mitigate AD/CV duty nonpayment, such as by using predictive risk analysis to
identify entries that pose heightened risk and taking appropriate action to mitigate the risk."," As of March 2019, CBP was developing a risk-based AD/CV duty bonding framework to use in conjunction with the development of an AD/CV duty risk assessment model.  The
development of the bonding framework should help in the implementation of GAO's July 2016 recommendation. According to CBP, the proposed bonding framework consists of a
continuous supplemental bond that would be required in the event an importer does not meet certain risk criteria once an importer begins to file entries subject to AD/CV
duties. According to CBP, as of July 2018, CBP had taken actions to develop the new bonding framework, including drafting a bond formula and testing the formula with four
sureties from the Commercial Customs Operations Advisory Committee's Trade Enforcement and Revenue Committee's Bond working group.  However, CBP will not be able to
fully implement the bonding framework until it completes its AD/CV duty risk assessment model.",Cost Savings & Revenue Enhancement,Executive Branch,U.S. Customs and Border Protection,3/29/2019
2012,1,1,"http://www.gao.gov/duplication/action_tracker/587989#t=0
",Addressed,No,Agriculture: Protection of Food and Agriculture (2012-01),"Centrally coordinated oversight is needed to ensure more than nine federal agencies effectively and efficiently implement the nation's fragmented policy to defend the food
and agriculture systems against potential terrorist attacks and major disasters."," To help ensure that the federal government is effectively implementing the nation's food and agriculture defense policy, the Secretary of Homeland Security should resume the
Department of Homeland Security's (DHS) efforts to coordinate agencies' overall Homeland Security Presidential Directive-9 (HSPD-9) implementation efforts."," In response to GAO's August 2011 recommendation, the DHS Biodefense Knowledge Center finalized its report on agencies' efforts to implement HSPD-9—the nation's policy to
defend the food and agriculture systems against potential terrorist attacks and major disasters. The report, entitled, Interagency Implementation of HSPD-9 for the Protection
of U.S. Food and Agriculture: Progress in the First 10 Years, was finalized in October 2014, and GAO was provided a copy in August 2015. A DHS interagency working group
co-chaired by three DHS components reached out to agencies with HSPD-9 responsibilities in 2014 to examine information compiled by the Biodefense Knowledge Center on the
status of their HSPD-9 projects and programs, including information on resources devoted to each effort and concrete examples of success.GAO reviewed the report and determined
that it demonstrates DHS's efforts to coordinate government-wide HSPD-9 implementation activities. In addition to this report, DHS told GAO the agency leads several
interagency working groups that meet regularly and discuss topics related to HSPD-9. As a result of DHS's implementation of GAO's recommendation to more effectively
coordinate agencies' efforts to implement HSPD-9, federal decision makers should have access to critical information they need to assess how well the nation is prepared for
major emergencies and how efficiently agencies are using federal resources to prepare.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Homeland Security,11/19/2015
2012,1,2,"http://www.gao.gov/duplication/action_tracker/587989#t=1
",Addressed,No,Agriculture: Protection of Food and Agriculture (2012-01),"Centrally coordinated oversight is needed to ensure more than nine federal agencies effectively and efficiently implement the nation's fragmented policy to defend the food
and agriculture systems against potential terrorist attacks and major disasters."," To help ensure that the federal government is effectively implementing the nation's food and agriculture defense policy, the Homeland Security Council should direct the
National Security Staff to establish an interagency process that would provide oversight of agencies' implementation of Homeland Security Presidential Directive-9 (HSPD-9)."," In response to GAO's August 2011 recommendation, the National Security Staff has taken steps to establish an interagency process to provide oversight of agencies'
implementation of HSPD-9—the nation's policy to defend the food and agriculture systems against potential terrorist attacks and major disasters—including research and
development, surveillance, prevention, and response capabilities. Specifically, the National Security Staff told GAO in December 2013 that it has cohosted (with the Office of
Science and Technology Policy) meetings for an interagency working group that is chaired by the Department of Homeland Security. The working group met three times in 2013 and
includes partners from the Departments of Agriculture, Defense, State, Health and Human Services, and Homeland Security, as well as U.S. Geological Survey and the
Environmental Protection Agency. According to the National Security Staff, recent interagency meetings have discussed topics related to HSPD-9. The National Security Staff
also told GAO in December 2013 that it plans to continue to oversee agencies' implementation of HSPD-9 through the working group. With an interagency process that provides
oversight of agencies' HSPD-9 implementation progress, federal decision makers have access to critical information they need to assess how effectively or efficiently agencies
are using resources in implementing the nation's food and agriculture defense policy.","Fragmentation, Overlap & Duplication",Executive Branch,Homeland Security Council,3/6/2014
2012,1,3,"http://www.gao.gov/duplication/action_tracker/587989#t=2
",Addressed,No,Agriculture: Protection of Food and Agriculture (2012-01),"Centrally coordinated oversight is needed to ensure more than nine federal agencies effectively and efficiently implement the nation's fragmented policy to defend the food
and agriculture systems against potential terrorist attacks and major disasters."," To help ensure that the federal government is effectively implementing the nation's food and agriculture defense policy, the Homeland Security Council should direct the
National Security Staff to encourage agencies to participate in and contribute information to the Department of Homeland Security's (DHS) efforts to coordinate agencies'
implementation of Homeland Security Presidential Directive-9 (HSPD-9)."," In response to GAO's August 2011 recommendation, the National Security Staff has cohosted an interagency working group to encourage agencies to participate in and contribute
information to DHS's efforts to coordinate agencies' implementation of HSPD-9—the nation's policy to defend the food and agriculture systems against potential terrorist
attacks and major disasters. Specifically, National Security Staff officials told GAO in December 2013 that they have cohosted (with the Office of Science and Technology
Policy) meetings for an interagency working group that is chaired by DHS. The working group met three times in 2013 and includes partners from the Departments of Agriculture,
Defense, State, Health and Human Services, and Homeland Security, as well as U.S. Geological Survey and the Environmental Protection Agency. According to the National Security
Staff, recent interagency meetings have discussed topics related to HSPD-9, including research and development, surveillance, prevention, and response capabilities. The
National Security Staff also told GAO in December 2013 that it plans to continue to oversee agencies' implementation of HSPD-9 through the working group. DHS officials also
told GAO in November 2013 that, throughout the previous 18 months, the National Security Staff had invested effort and expressed interest in the interagency working group and
that the National Security Staff has been involved in discussions about DHS's assessment of agencies' implementation of HSPD-9. DHS officials told GAO that they appreciate the
National Security Staff's support. With continued encouragement from the National Security Staff that agencies should contribute to DHS's coordination efforts, coordination
efforts to oversee agencies' HSPD-9 implementation progress may be more successful.","Fragmentation, Overlap & Duplication",Executive Branch,Homeland Security Council,3/6/2014
2012,1,4,"http://www.gao.gov/duplication/action_tracker/587989#t=3
",Addressed,No,Agriculture: Protection of Food and Agriculture (2012-01),"Centrally coordinated oversight is needed to ensure more than nine federal agencies effectively and efficiently implement the nation's fragmented policy to defend the food
and agriculture systems against potential terrorist attacks and major disasters."," To ensure that the U.S. Department of Agriculture (USDA) is fulfilling its responsibilities to protect the nation's food and agriculture systems, the Secretary of Agriculture
should develop a department-wide strategy for implementing its Homeland Security Presidential Directive-9 (HSPD-9) responsibilities. Such a strategy would include an
overarching framework for setting priorities, as well as allocating resources."," In response to GAO's August 2011 recommendation, USDA has developed a department-wide strategy for implementing its responsibilities outlined in HSPD-9—the nation's
policy to defend the food and agriculture systems against potential terrorist attacks and major disasters. Specifically, USDA developed a document in July 2015 to track the
efforts of its component agencies to implement its HSPD-9 responsibilities, and the department intends to update this document each year. In addition, USDA officials told GAO
that the HSPD-9 strategy document was central in the development of the 2015 Food and Agriculture Sector Specific Plan, which is the nation's overall risk management
framework for protecting the food and agriculture critical infrastructure from a terrorist attack or major disaster. The Food and Agriculture Sector Specific Plan includes
priorities for the next 5 years and is used by USDA and other agencies to justify resource requests. Furthermore, according to USDA officials, the department also coordinated
with White House National Security Staff to gather data and to determine next steps to meet the requirements of HSPD-9. Because USDA has developed a department-wide strategy,
USDA should now have greater assurance that its agencies' efforts align with departmental priorities and effectively allocate resources and that it is fulfilling its HSPD-9
responsibilities.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Agriculture,11/19/2015
2012,1,5,"http://www.gao.gov/duplication/action_tracker/587989#t=4
",Addressed,No,Agriculture: Protection of Food and Agriculture (2012-01),"Centrally coordinated oversight is needed to ensure more than nine federal agencies effectively and efficiently implement the nation's fragmented policy to defend the food
and agriculture systems against potential terrorist attacks and major disasters."," To help ensure that the nation is adequately prepared to recover from high-consequence plant diseases, the Secretary of Agriculture should direct the Administrator of the
Agricultural Research Service, in coordination with relevant U.S. Department of Agriculture (USDA) agencies, to develop and implement a documented, systematic process to track
research gaps identified in the National Plant Disease Recovery System (NPDRS) recovery plans and monitor progress in filling these gaps."," In response to GAO's August 2011 recommendation, USDA has taken initial steps to develop a process to track research gaps identified in NPDRS recovery plans and monitor
progress in filling these gaps. NPDRS is designed to help the nation recover from plant disease outbreaks that could devastate the nation's production of economically
important crops, and a major part of this effort has involved developing plant disease recovery plans that identify critical research gaps. USDA officials told GAO in November
2013 that the department's Agricultural Research Service has planned annual meetings with relevant USDA agencies, other federal agencies, and the American Phytopathological
Society—a nonprofit partner dedicated to the study and control of plant diseases—to provide coordination and tracking among federal, state, and local agencies and the
private industry sector. For example, USDA hosted an interagency workshop in April 2013, which included discussions about updating existing NPDRS plant disease recovery plans
and prioritizing new plans. USDA also held a meeting in August 2013 in conjunction with the American Phytopathological Society's annual meeting, which included discussions
about identifying authors for future plans, revising and updating existing recovery plans, and developing a standard template for future plant disease recovery plans. In March
2015, USDA officials told us that they now track research progress, including filling gaps identified in recovery plans, when NPDRS recovery plans are revised. According to
USDA officials, each recovery plan update includes specific documentation of new publications in scientific journals and Internet addresses with new electronic information.
Officials noted that each revised recovery plan highlights significant research advances and points out either new or continuing research needs. Because USDA has developed a
documented, systematic process to track research gaps identified in NPDRS recovery plans, USDA will now have access to critical information needed to help the nation recover
from a high-consequence plant disease.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Agriculture,3/6/2015
2012,1,6,"http://www.gao.gov/duplication/action_tracker/587989#t=5
",Addressed,No,Agriculture: Protection of Food and Agriculture (2012-01),"Centrally coordinated oversight is needed to ensure more than nine federal agencies effectively and efficiently implement the nation's fragmented policy to defend the food
and agriculture systems against potential terrorist attacks and major disasters."," To ensure the most effective use of resources and to resolve any confusion, the Secretaries of Agriculture and Health and Human Services should jointly determine on a
periodic basis if there are appropriate opportunities for the National Veterinary Stockpile (NVS) to leverage Strategic National Stockpile (SNS) mechanisms or infrastructure
as directed by Homeland Security Presidential Directive 9 (HSPD-9). If such opportunities exist, the two agencies should formally agree upon a process for the NVS to use the
identified mechanisms and infrastructure."," In response to GAO's August 2011 recommendation, the Departments of Agriculture (USDA) and Health and Human Services (HHS) have met periodically to determine if there are
opportunities for NVS to leverage the SNS's mechanisms or infrastructure and have taken steps to develop a Memorandum of Agreement to formalize their relationship. USDA's
NVS contains resources to respond to the 17 most damaging animal diseases affecting human health and the economy, and HHS's SNS contains medical supplies to address public
health emergencies. Officials from both NVS and SNS told us that, in March 2014, the two programs shared lessons learned from previous SNS and NVS exercises. Officials stated
that they also discussed the feasibility of using the SNS's inventory management and tracking system as a potential tool for state and local response managers to track
supplies provided by NVS during a veterinary emergency. According to officials, in fall 2014, the SNS and NVS communicated about the Ebola outbreak response, including
discussions about whether certain NVS equipment could be used to assist in response efforts. In December 2014, officials from USDA and HHS signed a Memorandum of Agreement to
formalize their relationship and outline opportunities for future collaboration. Because this ongoing relationship has been formalized in a Memorandum of Agreement, the two
departments will have greater assurance that they are taking advantage of all opportunities to make efficient use of federal resources in years to come.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of Agriculture, Department of Health and Human Services",3/6/2015
2012,2,1,"http://www.gao.gov/duplication/action_tracker/587993#t=0
",Addressed,No,Defense: Electronic Warfare (2012-02),"Identifying opportunities to consolidate Department of Defense airborne electronic attack programs could reduce overlap in the department's multiple efforts to develop new
capabilities and improve the department's return on its multibillion-dollar acquisition investments."," To ensure investments in airborne electronic attack systems are cost-effective and to prevent unnecessary overlap, the Secretary of Defense should review the capabilities
provided by the Marine Corps' Intrepid Tiger II pod and Collaborative On-line Reconnaissance Provider Operationally Responsive Attack Link (CORPORAL), Army's Communications
Electronic Attack with Surveillance and Reconnaissance (CEASAR), and Air Force's MQ-9 Reaper Electronic Attack Pod systems and identify opportunities for consolidating these
different efforts, as appropriate. This action was revised in GAO's March 2012 report, Airborne Electronic Attack: Achieving Mission Objectives Depends on Overcoming
Acquisition Challenges (GAO-12-175). Specifically, in that report, GAO recommended that the Secretary of Defense should review the capabilities provided by the Marine Corps'
Intrepid Tiger II and Army's CEASAR systems and identify opportunities for consolidating these efforts, as appropriate. GAO revised this recommendation in March 2012 to (1)
reflect DOD's decision to cancel the Air Force's MQ-9 Electronic Attack Pod program as part of its fiscal year 2013 budget and (2) present CORPORAL activities as corresponding
with a second variant of the Intrepid Tiger II program."," The Department of Defense (DOD) has reviewed the capabilities provided by the Marine Corps' Intrepid Tiger II and Army's CEASAR systems to identify opportunities for
consolidating these efforts, as appropriate, as GAO recommended in March 2012. DOD reported in July 2013 that it had completed this review and determined that consolidation of
the Intrepid Tiger II and CEASAR systems would not be beneficial. DOD's review found that although Intrepid Tiger II and CEASAR both currently address irregular warfare
threats, there are significant differences in current and planned capabilities and host platforms. According to DOD, only five CEASAR quantities are planned, and the system is
being assessed as a potential bridge to a formal Army program. Further, DOD reported that Intrepid Tiger II has achieved an early operational capability configuration, which
is being expanded to include new host platforms and capabilities. As a result of its efforts, DOD is better informed about its investments in airborne electronic attack
capabilities.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/6/2014
2012,2,2,"http://www.gao.gov/duplication/action_tracker/587993#t=1
",Addressed,No,Defense: Electronic Warfare (2012-02),"Identifying opportunities to consolidate Department of Defense airborne electronic attack programs could reduce overlap in the department's multiple efforts to develop new
capabilities and improve the department's return on its multibillion-dollar acquisition investments."," To ensure investments in airborne electronic attack systems are cost-effective and to prevent unnecessary overlap, the Secretary of Defense should assess Air Force and Navy
plans for developing and acquiring new expendable jamming decoys, specifically those services' Miniature Air Launched Decoy—Jammer (MALD-J) Increment II and Airborne
Electronic Attack Expendable initiatives, to determine if these activities should be merged. This action was revised in GAO's March 2012 report, Airborne Electronic Attack:
Achieving Mission Objectives Depends on Overcoming Acquisition Challenges (GAO-12-175). In its March 2012 report, GAO recommended that to ensure investments in airborne
electronic attack systems are cost-effective and to prevent unnecessary overlap, the Secretary of Defense should assess Air Force and Navy plans for developing and acquiring
new expendable jamming decoys, specifically those services' respective MALD-J and Airborne Electronic Attack Expendable initiatives, to determine if these activities should be
merged. GAO revised this recommendation in March 2012 to reflect decisions outlined in DOD's fiscal year 2013 budget. In this budget, DOD elected to cancel the Air Force's
MALD-J Increment II program, but to continue acquiring new expendable jamming decoys under the existing MALD-J program and to continue the Navy's development initiative."," As of December 2016, the Navy had assessed and determined it will no longer pursue plans to develop and acquire expendable jamming decoys. Although the Department Of Defense
(DOD) recognized the potential for some degree of commonality between the two systems, the Navy made the determination to not yet establish the Airborne Electronic Attack
Expendable initiative as a formal acquisition program of record and has no plans to do so. Should the Navy, at some point in the future, decide to pursue an expendable jamming
decoy, DOD should take additional steps to assess potential issues of duplication with the Air Force's existing expendable jamming decoy program, pursuant to GAO's March
2012 recommendation.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/1/2017
2012,3,2,"http://www.gao.gov/duplication/action_tracker/587994#t=1
",Addressed,No,Defense: Unmanned Aircraft Systems (2012-03),"Ineffective acquisition practices and collaboration efforts in the Department of Defense unmanned aircraft systems portfolio creates overlap and the potential for duplication
among a number of current programs and systems."," To reduce the likelihood of overlap and potential duplication in its unmanned aircraft system (UAS) portfolio, the Department of Defense (DOD) should consider an objective,
independent examination of current UAS portfolio requirements and the methods for acquiring future unmanned aircraft, including strategies for making these systems more
common, to ensure the best return on every dollar it invests."," DOD has conducted several examinations related to UAS requirements, as GAO suggested in February 2012 based on findings in its July 2009 report, and the military services are
identifying opportunities for commonality in the UAS portfolio. For example, according to DOD officials, in 2015 and 2016, the Air Force worked with the Navy to establish
government-owned and government-operated depot maintenance repair capabilities for a sensor that operates on MQ-9 Reaper, as well as other unmanned aircraft systems. As part
of this effort, the Navy performed an analysis of common reparable parts among the sensor's different variants, improving commonality across the military services for
sustainment of the sensor. According to DOD officials, the Air Force is completing installation of an Army system that provides sense-and-avoid capabilities at one location,
and it is beginning installation of the system at two additional locations. DOD officials also stated that the Air Force is expected to complete activities in fiscal year 2017
to establish a depot for Global Hawk engines that will also be used by the Navy's Triton engine variant. As of March 2017, DOD officials stated that the department reviews
warfare system portfolios—including the intelligence, surveillance, and reconnaissance portfolio, which includes unmanned aircraft systems—annually to ensure that the
department's warfighting requirements are adequately resourced. DOD has made progress in identifying opportunities for commonality and is leveraging common facilities for
equipment repair and other sustainment activities. DOD plans to initiate only one new UAS major acquisition program, the Navy's MQ-25A Stingray program, which is scheduled
to begin program development in 2018. The Navy plans to incorporate an architecture into the MQ-25A Stingray's design that is common with other Navy UASs. With these
efforts, DOD is working to introduce more commonality into existing and future UASs.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/1/2017
2012,3,3,"http://www.gao.gov/duplication/action_tracker/587994#t=2
",Addressed,No,Defense: Unmanned Aircraft Systems (2012-03),"Ineffective acquisition practices and collaboration efforts in the Department of Defense unmanned aircraft systems portfolio creates overlap and the potential for duplication
among a number of current programs and systems."," To reduce the likelihood of overlap and potential duplication in its unmanned aircraft systems (UAS) portfolio, the Department of Defense (DOD) should, prior to initiating
future unmanned aircraft programs, direct the military services to identify and document in their acquisition plans and strategies specific areas where commonality can be
achieved, take an open systems approach to product development, conduct a quantitative analysis that examines the costs and benefits of various levels of commonality, and
establish a collaborative approach and management framework to periodically assess and effectively manage commonality."," DOD has taken actions as GAO suggested in February 2012 based on findings in its July 2009 report to reduce the likelihood of overlap and potential duplication in its
unmanned aircraft systems (UAS) portfolio. In 2010, DOD established integrated product teams as a part of the UAS Task Force to address commonality and interoperability among
UAS programs. In addition, DOD's key acquisition policy—reissued in 2015—and its most recent Better Buying Power guidance direct program managers to apply open-systems
approaches in product designs where feasible and cost effective, which, according to DOD officials, is a key enabler for increased commonality among unmanned aircraft systems.
In addition, DOD has developed a UAS control segment architecture, which includes an online repository of reusable services and applications available for download to suit
individual UAS program needs. In July 2015, DOD approved the public release of the UAS control segment architecture and transitioned oversight to an international standards
organization. According to DOD officials, the Navy's common control system for its unmanned aircraft systems leverages capabilities from DOD's UAS control segment. In
addition, the Navy plans to incorporate open systems standards and will leverage the common control system architecture for its MQ-25A Stingray program, which is scheduled to
begin in 2018. DOD has taken steps to increase commonality among UAS programs by including an open systems approach in its current acquisition policy and guidance. In
addition, DOD developed a joint architecture that UAS programs can leverage, as needed. Finally, the Navy's plans to incorporate open systems standards and other open
systems principles in its MQ-25A Stingray program demonstrates that the department has prioritized open systems planning when considering new acquisition programs. This can
lead to greater efficiency and less redundancy among DOD's UASs.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/1/2017
2012,3,1,"http://www.gao.gov/duplication/action_tracker/587994#t=0
",Closed-Not Addressed,No,Defense: Unmanned Aircraft Systems (2012-03),"Ineffective acquisition practices and collaboration efforts in the Department of Defense unmanned aircraft systems portfolio creates overlap and the potential for duplication
among a number of current programs and systems."," To reduce the likelihood of overlap and potential duplication in its unmanned aircraft system (UAS) portfolio, the Department of Defense (DOD) should re-evaluate whether a
single entity would be better positioned to integrate all crosscutting efforts to improve the management and operation of UAS."," No executive action taken. As of January 2019, DOD had not re-evaluated whether a single entity or executive agent would be better positioned to integrate cross-cutting UAS
efforts, as GAO recommended in November 2008. However, in a July 2016 letter to GAO addressing fragmentation, overlap, and duplication recommendations made between 2011 and
2016, DOD stated that advancements in UAS capabilities have resulted in a focus on better integrating UAS capabilities with manned systems and stated that the acquisition
oversight of UAS programs has been reorganized into land, air, and naval warfare portfolios. According to DOD officials, this reorganization addresses concerns about 
potential overlap and duplication among the military services' programs and systems. Through recent legislation—the National Defense Authorization Acts for Fiscal Year 2016
and Fiscal Year 2018, respectively—Congress required that military service chiefs have a role in balancing resources, priorities, and associated trade-offs. Congress also
generally decentralized oversight of major defense acquisition programs to the individual military services. In this new environment, a centralized departmental entity that
oversees UAS acquisition and operations is no longer consistent with congressional directives for the department. Therefore, GAO is no longer assessing the implementation of
this action.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/29/2019
2012,4,1,"http://www.gao.gov/duplication/action_tracker/587991#t=0
",Addressed,No,Defense: DOD's Timeline for Counter-Improvised Explosive Device Database Implementation (2012-04),"The Department of Defense continues to risk duplication in its multibillion-dollar counter-improvised explosive device efforts because it does not have a comprehensive
database of its projects and initiatives."," To improve visibility of its collective counter-improvised explosive device (IED) expenditures and investments, the Department of Defense (DOD) should develop an
implementation plan, including a detailed timeline with milestones to help achieve the goal of creating a database of all department-wide counter-IED efforts."," In 2013, DODÂ’s Joint IED Defeat Organization (JIEDDO) adapted and implemented a plan it began in August 2012 for the creation of a department-wide counter-IED efforts
database, as GAO recommended in February 2012. DOD actions in 2012 and 2013 created an opportunity for JIEDDO to complete the development and implementation of its database
for identifying and recording counter-IED initiatives across DOD. JIEDDO developed and maintains the database using several sources to capture comprehensive data on
counter-IED efforts department-wide. The approach JIEDDO uses consists of capturing information derived from (1) its own counter-IED initiatives, (2) DOD agency contacts other
than JIEDDO, (3) queries to existing DOD information systems that are open and available to JIEDDO, (4) GAOÂ’s list of potential counter-IED initiatives from 2006 to 2011
taken from GAOÂ’s DOD-wide survey completed in 2012, and (5) counter-IED initiatives identified through a February 2012 Joint Staff data call to all DOD components, which was
conducted to support DOD efforts to identify the enduring counter-IED capabilities needed by the department. DODÂ’s Joint Requirements Oversight Council issued memorandums in
January 2013 with the effect of making the department-wide data call for counter-IED initiatives an annual requirement. According to JIEDDO officials, the annual data call
results will continue to feed into JIEDDOÂ’s database, thereby corroborating and supplementing the counter-IED initiatives JIEDDO identified through the other ongoing means
described in the first three items listed above, ensuring that its database is and remains comprehensive. With these data, JIEDDO is better able to manage and comprehensively
coordinate all DOD counter-IED efforts, thereby limiting and reducing the risk of duplication in its multibillion-dollar counter-improvised explosive device efforts.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,12/5/2013
2012,4,2,"http://www.gao.gov/duplication/action_tracker/587991#t=1
",Addressed,No,Defense: DOD's Timeline for Counter-Improvised Explosive Device Database Implementation (2012-04),"The Department of Defense continues to risk duplication in its multibillion-dollar counter-improvised explosive device efforts because it does not have a comprehensive
database of its projects and initiatives."," To improve visibility of its collective counter-improvised explosive device (IED) expenditures and investments, the Department of Defense (DOD) should develop a process to
use this database once it is established to identify and reduce duplication, overlap, and fragmentation among its counter-IED initiatives."," In response to GAOÂ’s February 2012 recommendation, the Joint IED Defeat Organization (JIEDDO) developed a process to analyze counter-IED initiative alternatives to consider
whether overlap is present in DODÂ’s counter-IED efforts and assess the potential for duplication among these efforts, and is now applying this process to the counter-IED
efforts that JIEDDO has identified. After updating its database with the counter-IED initiatives identified as a result of a February 2012 DOD-wide data call to identify
DODÂ’s portfolio of counter-IED efforts, JIEDDO began a portfolio review when determining whether or not to validate a new requirement presented to JIEDDO for resourcing
consideration. The process within JIEDDO compares “like” capabilities with the requested requirement to determine if there is duplication or overlap. According to JIEDDO, if
there is any duplication, a strong argument must be made for why the requested capability is better than the existing one to move it forward for consideration. Further, if the
requirement is validated, the selected solution and portfolio review are presented to the services and key stakeholders in a series of JIEDDO boards to obtain external inputs
and concerns prior to funding the effort. JIEDDOÂ’s actions, along with an ongoing annual DOD-wide data call to help keep JIEDDOÂ’s database of counter-IED efforts current,
will ensure DODÂ’s annual counter-IED capabilities and portfolio assessment remain comprehensive. The counter-IED initiative alternatives analysis process now helps ensure
transparency and that selected solutions are fully vetted to identify and reduce unnecessary duplication, overlap, and fragmentation before being funded by JIEDDO.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,12/5/2013
2012,5,1,"http://www.gao.gov/duplication/action_tracker/587992#t=0
",Addressed,No,Defense: Defense Language and Culture Training (2012-05),"The Department of Defense needs a more integrated approach to reduce fragmentation in training approaches and overlap in the content of training products acquired by the
military services and other organizations."," To reduce fragmentation in training approaches and overlap in the content of training products acquired by the military services and other organizations, the Office of the
Under Secretary of Defense for Personnel and Readiness should establish a clearly defined planning process with mechanisms, such as procedures and milestones, for reaching
consensus with the military departments; coordinating and reviewing approval of updates to plans; synchronizing the development of plans with the budget process; monitoring
the implementation of initiatives, and reporting progress, on a periodic basis, toward the achievement of established goals."," The Department of Defense (DOD) reported that it has established a planning process for language and culture training, as GAO recommended in May 2011. DOD reported in March
2013 that officials representing defense organizations were collaborating  to develop an implementation plan for the department's most recent (February 2011) Department
of Defense Strategic Plan for Language Skills, Regional Expertise, and Cultural Capabilities (Fiscal Year 2011-2016).  In January 2014, DOD reported that officials
representing defense organizations had finalized the implementation plan and that it was approved by the Deputy Assistant Secretary of Defense for Readiness. The
implementation plan establishes mechanisms to reach consensus with the military departments on priorities, coordinate and gain approval for updates to objectives and
initiatives, align department-wide efforts and budget funding requests with the department's priorities, monitor implementation, and report progress through the
establishment of measures and milestones, all of which were elements specifically identified by GAO.As a result, DOD has the tools it needs to set the strategic direction for
language and culture training efforts and measure progress in implementing the department's various initiatives.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/6/2014
2012,5,2,"http://www.gao.gov/duplication/action_tracker/587992#t=1
",Addressed,No,Defense: Defense Language and Culture Training (2012-05),"The Department of Defense needs a more integrated approach to reduce fragmentation in training approaches and overlap in the content of training products acquired by the
military services and other organizations."," To achieve greater efficiencies and maximize the use of resources by identifying and reducing any unnecessary overlap and duplication in language and culture training
products, the Office of the Under Secretary of Defense for Personnel and Readiness and the military services should designate organizational responsibility and a supporting
process to inventory and evaluate existing language and culture products and plans for additional investments, eliminate any unnecessary overlap and duplication, and adjust
resources accordingly."," The Department of Defense (DOD) reported two specific initiatives it has taken to identify and reduce unnecessary overlap and duplication in language and culture training
products, as suggested by GAO in February 2012. First, in May 2012, the Defense Language and National Security Education Office (DLNSEO) convened an action panel comprised of
representatives from the military services and defense agencies to address areas of overlap and duplication in cultural training and education curricula and products. As part
of this effort, the panel met three times to inventory existing regional and culture products, as well as those under development, and to provide a description of each
product, and how these products could be shared with other defense organizations. DOD reported in November 2012 that it will continue to monitor and track efforts to share
existing culture training and education products to avoid redundancy and reduce costs, such as the establishment of memoranda of agreement between organizations. Second, in
August 2012, DLNSEO asked representatives of the service language, region, and culture offices about their use of commercial computer-based language training products,
including those specifically identified by GAO. At that time, service officials commented that the commercial language products that had been purchased were not heavily used
by service personnel and indicated a preference to rely on currently available government-produced language training products rather than contract for commercial language
products. In November 2012, DLNSEO reported that the military services had elected not to renew contracts for commercial products, which were duplicative of
government-produced language training products available on government web sites.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/6/2013
2012,5,3,"http://www.gao.gov/duplication/action_tracker/587992#t=2
",Addressed,No,Defense: Defense Language and Culture Training (2012-05),"The Department of Defense needs a more integrated approach to reduce fragmentation in training approaches and overlap in the content of training products acquired by the
military services and other organizations."," To achieve greater efficiencies and maximize the use of resources by identifying and reducing any unnecessary overlap and duplication in language and culture training
products, the Office of the Under Secretary of Defense for Personnel and Readiness and the military services should take steps to coordinate efforts to contract for future
language and culture training products where possible and collaborate on the development of new products that support co-use by more than one military service."," The Department of Defense (DOD) identified specific steps that the military services and defense agencies have taken to coordinate efforts to contract for language and
culture training products and collaborate on the development of future products that support co-use by multiple services, as suggested by GAO in February 2012. In November
2012, DOD reported that defense organizations have collaborated on expanding efforts to develop and acquire culture products that will be used by more than one military
service, which has reduced the need for overlapping service-specific products. For example, the Defense Language and National Security Education Office (DLNSEO) led efforts to
develop products that provide military and civilian personnel with training on how to successfully operate in another culture. DLNSEO has given all DOD personnel electronic
access to these training products through a Web-based application. DOD reported that it has achieved other efficiencies by incorporating existing language and culture content
from materials already developed by DOD organizations into DOD-wide training products and military service professional military education. Additionally, DLNSEO convened an
action panel in May 2012 that was comprised of representatives from the military services and defense agencies to establish procedures for sharing their inventories of culture
products and research, among other activities, as a means to reduce duplication and improve efficiency.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/6/2013
2012,6,1,"http://www.gao.gov/duplication/action_tracker/588028#t=0
",Addressed,No,"Defense: Stabilization, Reconstruction, and Humanitarian Assistance Efforts (2012-06)","Improving the Department of Defense's evaluations of stabilization, reconstruction, and humanitarian assistance efforts, and addressing coordination challenges with the
Department of State and the U.S. Agency for International Development, could reduce overlapping efforts and result in the more efficient use of taxpayer dollars."," To ensure that information is accessible and used by all U.S. government agencies involved in U.S.-funded development projects in the country, the Secretaries of Defense and
State as well as the Administrator of the U.S. Agency for International Development (USAID) should jointly develop a framework, such as a common database, to formalize their
information sharing on humanitarian or development assistance efforts outside of wartime or disaster environments."," The Department of Defense (DOD), the Department of State (State), and USAID have developed a framework, in the form of a common database, for formalizing information sharing
on humanitarian and development assistance efforts, as GAO recommended in February 2012. DOD officials stated that in September 2012 they submitted data on their peacetime
humanitarian assistance programs and 12 other security assistance programs to State for inclusion on the Foreign Assistance Dashboard, an interagency tool to track U.S.
foreign assistance funding. In May 2013, State added DOD's data, including humanitarian assistance efforts, to the Foreign Assistance Dashboard along with foreign assistance
data from State and USAID. The inclusion of all three agenciesÂ’ data in one database meets the intent of GAOÂ’s recommendation by providing a standardized approach for
information sharing across all three agencies and promoting full visibility over each other's humanitarian and development assistance efforts. Moreover, having a common,
interoperable database, such as the Foreign Assistance Dashboard, will allow improved coordination of each of the agencies' programs to help prevent overlap and inefficient
use of resources.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of Defense, Department of State, U.S. Agency for International Development",12/5/2013
2012,6,2,"http://www.gao.gov/duplication/action_tracker/588028#t=1
",Addressed,No,"Defense: Stabilization, Reconstruction, and Humanitarian Assistance Efforts (2012-06)","Improving the Department of Defense's evaluations of stabilization, reconstruction, and humanitarian assistance efforts, and addressing coordination challenges with the
Department of State and the U.S. Agency for International Development, could reduce overlapping efforts and result in the more efficient use of taxpayer dollars."," The Secretary of Defense should employ a risk-based approach to review and modify the Department of Defense's (DOD) humanitarian assistance project evaluation requirements to
measure the long-term effects of the projects."," DOD has finalized actions to improve the evaluation of its Humanitarian and Civic Assistance (HCA) projects and implemented a risk-based approach to review and modify project
evaluation requirements for its Overseas Humanitarian, Disaster, and Civic Aid (OHDACA) humanitarian assistance programs, as GAO recommended in February 2012. In June 2014,
DOD updated its HCA instruction—DOD Instruction 2205.02, Humanitarian and Civic Assistance (HCA) Activities, (June 23, 2014)—to provide specific guidance for completing
HCA project evaluations. Among other requirements, the guidance includes criteria for completing 1-year project evaluations, which should help the department better understand
the long-term effects of HCA projects, as well as provide the Joint Staff and Congress with the necessary oversight to determine whether projects are meeting their intended
goals and are an effective use of resources. Also, since August 2012, DOD has reported taking several actions to improve project evaluation requirements for its OHDACA
humanitarian assistance projects including implementing new templates for completing 30-day and 1-year project evaluations, flagging projects that have not completed 30-day
evaluations, and linking OHDACA humanitarian assistance project funding to the completion of timely project evaluations. Since implementing the new project evaluation
templates, DOD has been analyzing data gathered from 30-day and 1-year project evaluations to determine how to appropriately employ a risk-based approach to project evaluation
requirements. In January  2017, DOD issued DOD Instruction 5132.14, Assessment, Monitoring, and Evaluation Policy for the Security Cooperation Enterprise to establish
policy and assign responsibility for assessing, monitoring, and evaluating security cooperation plans, programs, and activities, including OHDACA humanitarian assistance
projects. Among other requirements, the guidance identifies standards for monitoring and evaluating the effectiveness of security cooperation activities at meeting expected
outcomes, which should help DOD measure the long-term effects of projects and ensure that its projects are meeting their intended goals, having positive effects, and using
resources efficiently.   ","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/1/2017
2012,6,3,"http://www.gao.gov/duplication/action_tracker/588028#t=2
",Not Addressed,No,"Defense: Stabilization, Reconstruction, and Humanitarian Assistance Efforts (2012-06)","Improving the Department of Defense's evaluations of stabilization, reconstruction, and humanitarian assistance efforts, and addressing coordination challenges with the
Department of State and the U.S. Agency for International Development, could reduce overlapping efforts and result in the more efficient use of taxpayer dollars."," Congress should consider amending the legislation that supports the Overseas Humanitarian, Disaster, and Civic Aid-funded humanitarian assistance program, the Department of
Defense's (DOD) largest humanitarian assistance program, to more specifically define DOD's role in humanitarian assistance, taking into account the roles and similar types
of efforts performed by the civilian agencies."," No legislative action identified as of March 2019. Congress has not taken action to amend the legislation supporting the Overseas Humanitarian, Disaster, and Civic Aid-funded
humanitarian assistance program to more specifically define DOD's role in humanitarian assistance, as GAO recommended in February 2012. Given the similar activities being
performed by DOD, the Department of State, and the U.S. Agency for International Development (USAID) and the fiscally constrained environment, DOD and other agencies involved
in foreign assistance could benefit from additional direction from Congress on DOD's role in performing humanitarian assistance. ","Fragmentation, Overlap & Duplication",Congressional,Congress,3/29/2019
2012,7,1,"http://www.gao.gov/duplication/action_tracker/587995#t=0
",Consolidated or Other,No,Economic development: Support for Entrepreneurs (2012-07),"Overlap and fragmentation among the economic development programs that support entrepreneurial efforts require the Office of Management and Budget and other agencies to better
evaluate the programs and explore opportunities for program restructuring, which may include consolidation, within and across agencies."," Congress may wish to consider ways to tie funding more closely to a programÂ’s demonstrated effectiveness. One way to increase accountability and elevate the importance of
program evaluation activities is to tie these factors to funding decisions. Therefore, Congress may want to consider requiring agencies to provide greater support for funding
requests and requiring information on demonstrated results of program effectiveness."," As a result of GAO's August 2012 report, Entrepreneurial Assistance: Opportunities Exist to Improve Programs' Collaboration, Data-Tracking, and Performance Management
(GAO-12-819), GAO is no longer assessing this action. In February 2012, GAO reported that it expected to recommend in a subsequent report that Congress tie funding more
closely to a program's demonstrated effectiveness. However, based on additional analysis, GAO concluded that agency performance and evaluation information had a number of
deficiencies. As a result, GAO recommended in August 2012 that the Secretaries of Commerce, Housing and Urban Development, and Agriculture and the Administrator of the Small
Business Administration consistently collect information that would enable them to track the specific type of assistance programs provide and the entrepreneurs they serve and
use this information to help administer their programs. Such performance information is needed before Congress can more closely link funding decisions with the programs'
effectiveness.","Fragmentation, Overlap & Duplication",Congressional,Congress,3/6/2014
2012,7,3,"http://www.gao.gov/duplication/action_tracker/587995#t=2
",Addressed,Yes,Economic development: Support for Entrepreneurs (2012-07),"Overlap and fragmentation among the economic development programs that support entrepreneurial efforts require the Office of Management and Budget and other agencies to better
evaluate the programs and explore opportunities for program restructuring, which may include consolidation, within and across agencies."," The Office of Management and Budget (OMB); the Departments of Commerce (Commerce), Housing and Urban Development (HUD), and Agriculture (USDA); and the Small Business
Administration (SBA) should explore opportunities to restructure programs through means such as consolidation, elimination, and collaborative mechanisms, both within and
across agencies. As OMB works with the agencies to identify programmatic areas that should be better coordinated and tracked, the agencies should look for ways to consolidate
programs or opportunities for greater collaboration. In addition, to better ensure the most efficient and effective delivery method for federal assistance to entrepreneurs,
SBA, Commerce, HUD, and USDA should individually, and collectively, explore options for restructuring programs that target particular types of businesses or communities and
report the results of their efforts to the Congress. This action was revised in GAO's August 2012 report, Entrepreneurial Assistance: Opportunities Exist to Improve
Programs' Collaboration, Data-Tracking, and Performance Management (GAO-12-819). Specifically, in that report, GAO recommended that the Director of the OMB, the Secretaries
of Agriculture, Commerce, and Housing and Urban Development, and the Administrator of the Small Business Administration work together to identify opportunities to enhance
collaboration among programs, both within and across agencies."," The four agencies and the Office of Management and Budget (OMB) have taken steps to collaborate more in administering these programs, as GAO recommended in August 2012. In
March 2017, Commerce's Economic Development Administration (EDA) noted that it established an economic development integration team in fiscal year 2016 to facilitate direct
engagement between communities and federal agencies with complementary economic development resources to collaboratively support regional economic development across the
nation. EDA added that the team has executed a memoranda of understanding (MOU) with HUD's Office of Community Planning and Development and USDA Rural Development and is
working with SBA to collaborate, enhance relationships, and cross-promote resources. USDA's Rural Business-Cooperative Service (RBS) noted in March 2017 that it is engaged
in several MOUs with other federal agencies that support coordination and collaboration on areas of mutual interest, including a MOU with Commerce's EDA to leverage programs
and resources to support regional economic development. In addition, RBS noted that it is coordinating with HUD and others to leverage programs and resources to create
healthy, economically vibrant neighborhoods through the development of local food systems. In March 2017, SBA noted that it has engaged in a number of collaborative efforts
with the other agencies, including the development of a training module for small construction contractors with HUD enabling them to access performance bonds for HUD-funded
construction projects, and a MOU between SBA's Office of Veterans Business Development and USDA to explore opportunities for supporting veteran-owned businesses in
agriculture-related sectors. Finally, in November 2016 OMB noted that, in fiscal year 2016, the General Services Administration took over the management of BusinessUSA, a
federal website developed to make it easier for businesses to access the services and information they need. Through the website, federal agencies are able to increase public
awareness of the resources they offer. OMB added that GSA has integrated BusinessUSA's content and services in the USA.gov website. This provides users with a more
accessible and centralized one-stop platform for entrepreneurs to access the services that could help them grow. Finally, the BusinessUSA Steering Committee, composed of staff
from across several agencies, continues to meet regularly and assemble agency stakeholders to collect feedback and create the strategic vision for moving the tool forward.","Fragmentation, Overlap & Duplication",Executive Branch,"Office of Management and Budget, Department of Agriculture, Department of Commerce, Department of Housing and Urban Development, Small Business Administration",3/1/2017
2012,7,2,"http://www.gao.gov/duplication/action_tracker/587995#t=1
",Partially Addressed,Yes,Economic development: Support for Entrepreneurs (2012-07),"Overlap and fragmentation among the economic development programs that support entrepreneurial efforts require the Office of Management and Budget and other agencies to better
evaluate the programs and explore opportunities for program restructuring, which may include consolidation, within and across agencies."," Agencies should improve program evaluation and performance metrics. In order to identify options to better structure these programs for Congress to consider, the Small
Business Administration (SBA) and the Departments of Commerce (Commerce), Housing and Urban Development (HUD), and Agriculture (USDA) should conduct program evaluations and
collect data on performance measures. This action was revised in GAO's August 2012 report, Entrepreneurial Assistance: Opportunities Exist to Improve Programs' Collaboration,
Data-Tracking, and Performance Management (GAO-12-819) Specifically, in that report GAO made two recommendations related to this action. One recommendation was to the
Secretaries of Agriculture, Commerce, and Housing and Urban Development (HUD) and the Administrator of the Small Business Administration (SBA) to conduct more program
evaluations to better understand why programs have not met performance goals and their overall effectiveness. A second recommendation was to the Secretaries of Agriculture,
Commerce, and HUD and the Administrator of SBA to consistently collect information that would enable them to track the specific type of assistance programs provide and the
entrepreneurs they serve and use this information to help administer their programs."," The four agencies have taken some steps to improve program evaluation and collect information to help track program activities and administer programs that support
entrepreneurs, as GAO recommended in August 2012. For example, according to HUD the department implemented improvements to its Integrated Disbursement and Information System
in 2012, which were intended to upgrade HUD's ability to track Community Development Block Grant (CDBG) grantee progress in implementing activities and gather improved data
with regard to performance. In addition, HUD completed an extensive CDBG data clean-up effort in response to a HUD Inspector General audit. In November 2018, Commerce's
Economic Development Administration (EDA) noted that it continues to implement its pilot evaluation framework and associated new performance measures for eight pilot grantees
representing EDA's non-infrastructure programs. EDA also noted that it expects to begin collecting the new performance information for all non-infrastructure grantees at the
start of fiscal year 2020. According to SBA, the agency conducted three program evaluations in fiscal year 2018 using administrative data under its new centralized program
evaluation function; the evaluation of SBA's Community Advantage Pilot Program identified differences in the characteristics of this program compared with other SBA loan
programs. SBA noted that it has four program evaluations planned for fiscal year 2019 that will use administrative data; two of the evaluations will have a specific focus on
understanding the types of businesses served by the program. According to the U.S. Department of Agriculture's (USDA) Rural Business-Cooperative Service, it tracks five key
performance measures related to its programs and develops a specific target each fiscal year for these measures based on a number of factors, including actual performance,
program demand, available funding, and administration priorities. As of March 2019, USDA had not responded to GAO's request for an update regarding the agency's efforts to
implement this action. Finally, Commerce, USDA, and SBA participated in the Office of Management and Budget (OMB) chaired Evaluating Business Technical Assistance Program
interagency working group, which publically released its guide titled Building Smarter Data for Evaluating Business Assistance Programs: A Guide for Practitioners in May 2017.
The guide identifies critical data and best practices that support the use and improvement of administrative data and other existing data sources for rigorous impact
evaluations. As of March 2019, the working group appears to no longer be active. It will be important for the agencies to follow through on the initiatives described above
that are intended to improve the collection of information on the assistance provided to entrepreneurs and the evaluation of programs that provide such assistance.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of Agriculture, Department of Commerce, Department of Housing and Urban Development, Small Business Administration",3/29/2019
2012,8,1,"http://www.gao.gov/duplication/action_tracker/587996#t=0
",Addressed,No,Economic development: Surface Freight Transportation (2012-08),Fragmented federal programs and funding structures are not maximizing the efficient movement of freight.," To maximize the efficient movement of freight, the Secretary of Transportation should direct one operating administration or office—such as the Federal Highway
Administration’s Office of Freight Management and Operations—to take the lead in coordinating intermodal activities for freight at the federal level by improving
collaboration among operating administrations and the availability of intermodal guidance and resources."," The Secretary of Transportation formed the Freight Policy Council in August 2012, chaired by the Deputy Secretary, to lead the coordination of intermodal activities for
freight, in accordance with the provisions in the Moving Ahead for Progress in the 21st Century Act (MAP-21) and consistent with GAOÂ’s recommendation in June 2007. Members
include the deputy administrators of the relevant operating administrations—the Federal Railroad Administration, Federal Highway Administration, Maritime Administration,
Pipeline & Hazardous Materials Safety Administration, Federal Aviation Administration, and the St. Lawrence Seaway Development Corporation—as well as the Under Secretary
of Transportation for Policy, the Assistant Secretary for Transportation Policy, the Chief Financial Officer, General Counsel, and the Assistant Secretary for Aviation and
International Affairs. The Council is leading the departmentÂ’s efforts on the national freight strategic plan and guidance to help states implement MAP-21Â’s provisions on
state freight plans and committees. By overseeing and coordinating the development and implementation of MAP-21 freight policy provisions and making recommendations to the
Secretary, the Council will be better positioned to improve the condition and performance of an integrated national freight transportation system capable of competing in the
global economy. The Department of Transportation has also issued interim guidance to help states in their state planning efforts.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Transportation,3/6/2013
2012,8,3,"http://www.gao.gov/duplication/action_tracker/587996#t=2
",Addressed,No,Economic development: Surface Freight Transportation (2012-08),Fragmented federal programs and funding structures are not maximizing the efficient movement of freight.," To maximize the efficient movement of freight, Congress, in considering the reauthorization of federal surface transportation programs, should consider defining the federal
role in surface transportation in accordance with national and regional transportation priorities, implementing a criteria-based, competitive project-selection process, and
working with the Secretary of Transportation to develop enhancements to ensure the highest return on federal investments."," As suggested in GAOÂ’s February 2009 report, the Moving Ahead for Progress in the 21st Century Act, enacted July 6, 2012, defined the federal role in surface transportation
in accordance with national and regional transportation priorities and directed the Secretary to establish a national freight network to assist states in directing resources
toward improved system performance for efficient movement of freight on the national highway system, freight intermodal connectors, and aerotropolis transportation systems.
The act also directs the Secretary to establish a strategic plan and tools to support a performance-based approach to evaluate, select, and fund new freight projects. Such
actions provide a clear federal role in surface transportation and should help ensure the highest return on investments.","Fragmentation, Overlap & Duplication",Congressional,Congress,3/6/2013
2012,8,2,"http://www.gao.gov/duplication/action_tracker/587996#t=1
",Partially Addressed,No,Economic development: Surface Freight Transportation (2012-08),Fragmented federal programs and funding structures are not maximizing the efficient movement of freight.," To maximize the efficient movement of freight, the Secretary of Transportation should develop with Congress and public and private stakeholders a comprehensive national
strategy to transform the federal governmentÂ’'s involvement in freight transportation projects, including defining federal and nonfederal stakeholder roles and using new or
existing federal funding sources and mechanisms to support a targeted, efficient, and sustainable federal role."," As of February 2019, the Department of Transportation (DOT) had not met its mandated reporting date of December 4, 2017, to issue a National Freight Strategic Plan. In
September 2017, DOT discussed the status of the National Multimodal Freight Network (Network) with the Senate Committee on Commerce and requested a delay in order to reopen
the public comment period for the Network.  In October 2017, the department re-opened the comment period for 120 days, in response to input from various states and other
DOT stakeholders that the original comment period was insufficient for the coordination and preparation of comments and additional designations.  According to DOT
officials, the National Freight Strategic Plan is contingent on the Network's final designation. DOT officials said that they expect to finalize the Network during the first
half of 2019 and complete the National Freight Strategic Plan by the end of 2019. The Federal Highway Administration released an updated conditions and performance report of
the National Highway Freight Network in July 2018.  The final National Freight Strategic Plan will also include an analysis of the Network's condition and performance.
A National Freight Strategic Plan was first recommended by GAO in January 2008 and later was required by both the Moving Ahead for Progress in the 21st Century Act of 2012 and
the 2015 Fixing America's Surface Transportation (FAST) Act. The FAST Act expanded DOT's requirements to include that DOT's freight strategic plan have a multimodal
focus and include the designation of a Network, which is a more comprehensive network than the original Primary Freight Network of 27,000 centerline miles and would include
rail route miles, ports and navigable waterways, and airports, as well as a new 41,518-mile Primary Highway Freight System (PHFS), critical rural and urban freight corridors,
and portions of the Interstate System that are not part of the PHFS. The final national freight strategic plan would include an assessment of the condition and performance of
the Network, an assessment of barriers to improved freight transportation performance, strategies to improve freight intermodal connectivity, and best practices for improving
performance, among other things. Moreover, the FAST Act authorizes a dedicated source of funding from the Highway Trust Fund for freight projects. To access these funds after
December 4, 2017, states are required to have a state freight plan.  As of February 2019, 49 states had completed FAST Act compliant state freight plans. States that have
DOT-approved state freight plans are able to obligate National Highway Freight Program funding.  An implemented National Freight Strategic Plan and National Multimodal
Freight Network, among the other requirements of the FAST Act, should help ensure a level of investment and dedication to addressing freight specific transportation needs in
order to keep freight transportation competitive in an increasingly complex global economy. When completed, the National Freight Strategic Plan and the new, expanded National
Multimodal Freight Network could facilitate a path forward in multimodal freight transportation projects and ensure accountability for results around identified national
interests and goals. ","Fragmentation, Overlap & Duplication",Executive Branch,Department of Transportation,3/29/2019
2012,9,1,"http://www.gao.gov/duplication/action_tracker/587997#t=0
",Addressed,No,Energy: Department of Energy Contractor Support Costs (2012-09),"The Department of Energy should assess whether further opportunities could be taken to streamline support functions, estimated to cost over $5 billion, at its
contractor-managed laboratory and nuclear production and testing sites, in light of contractors' historically fragmented approach to providing these functions."," To ensure that streamlining efforts will be effective, including understanding when it is appropriate to use a more centralized approach and addressing any challenges to
further streamlining, the Secretary of Energy should assess whether all appropriate efforts are being taken to streamline support functions at its National Nuclear Security
Administration (NNSA) and Office of Science sites and to address implementation challenges."," The Department of Energy (Energy) and the contractors that manage and operate its NNSA and Office of Science sites have assessed additional opportunities and taken steps to
further streamline support functions, including addressing any implementation challenges, as recommended in GAOÂ’s January 2012 report. To assess opportunities for further
streamlining, in March 2012, the Office of Science established a Science Laboratory Operations Improvement Committee whereby Energy and contractor representatives meet
quarterly to identify additional streamlining and cost-savings opportunities available to Office of Science sites. According to committee officials, working groups have begun
implementing streamlining opportunities and identifying potential cost savings in the areas of procurement, information technology (IT), human capital, and infrastructure
management, and will monitor them quarterly to ensure any implementation challenges are addressed. The officials added that the new committee will share similar goals and
coordinate with NNSA’s Business Management Advisory Council—which NNSA established in 2009 and is discussed in GAO’s January 2012 report—including the use of a more
centralized, less fragmented approach for providing site support functions. Individual sites have also been evaluating additional opportunities for streamlining support
functions. For example, NNSAÂ’s Lawrence Livermore National Laboratory in California is considering steps to consolidate and reduce its costs for providing unclassified IT
support services, such as creating an employee self-help portal to reduce IT help-desk demand and coordinating the laboratoryÂ’s technology purchases. Although up-front
investments will be needed for some steps, laboratory officials said they expect to see cost savings over the long term, as well as other benefits, including improved IT
security and customer satisfaction.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Energy,3/6/2013
2012,10,1,"http://www.gao.gov/duplication/action_tracker/587998#t=0
",Closed-Not Addressed,No,Energy: Nuclear Nonproliferation (2012-10),Comprehensive review needed to address strategic planning limitations and potential fragmentation and overlap concerns among programs combating nuclear smuggling overseas.," To streamline and eliminate potential fragmentation and overlap among programs combating smuggling of nuclear materials, equipment, and technologies overseas, the Assistant
to the President for National Security Affairs should undertake—or direct and delegate an appropriate agency or agencies to undertake—a comprehensive review of the
structure, scope, and composition of agencies and programs across the federal government involved in such efforts. Such a review should assess several issues, including: (1)
the level of overlap and duplication among agencies and programs, especially in the provision of nuclear detection equipment and training provided to foreign border security,
customs, and law enforcement officials; (2) potential for consolidation of these functions to fewer programs and agencies; (3) the feasibility, costs, and benefits of
establishing a special coordinator to preside over the allocation of U.S. counter-nuclear-smuggling assistance to foreign nations and be responsible for directing the
interagency process of development, funding, and implementation of all U.S. government programs related to combating nuclear smuggling overseas; and (4) any U.S. laws that
would need to be amended by Congress in order to facilitate consolidation, elimination, or other changes to existing programs."," As of March 2018, the Assistant to the President for National Security Affairs had not demonstrated progress on comprehensively reviewing the structure, scope, and
composition of agencies and programs across the federal government involved in efforts to combat nuclear smuggling overseas, as GAO recommended in December 2011. The Assistant
to the President for National Security Affairs at that time did not comment on the December 2011 recommendation. The National Security Council Staff (NSCS), who assist the
Assistant to the President for National Security Affairs, informed GAO in November 2012 that the recommendation had been provided to the appropriate NSCS directorate for
consideration in the NSCS-led interagency policy committee process. However, NSCS did not provide further information, except for stating that the issue was being addressed
within the interagency process. In subsequent annual follow-up on this action, NSCS stated to GAO that they would have no further comment on this recommendation. Accordingly,
GAO has not been able to verify that this recommendation has been addressed, and GAO does not believe it is likely to obtain additional information to substantiate what
actions, if any, NSCS took to address this recommendation. GAO maintains that streamlining and eliminating potential fragmentation and overlap among these programs could
produce benefits. GAO has closed this action as not addressed and will no longer track implementation.","Fragmentation, Overlap & Duplication",Executive Branch,Asst. to the Pres. for National Security Affairs,3/21/2018
2012,10,2,"http://www.gao.gov/duplication/action_tracker/587998#t=1
",Closed-Not Addressed,No,Energy: Nuclear Nonproliferation (2012-10),Comprehensive review needed to address strategic planning limitations and potential fragmentation and overlap concerns among programs combating nuclear smuggling overseas.," Following the review described in action 1, the Assistant to the President for National Security Affairs should issue new guidance that incorporates the elements of effective
strategic plans, including clearly delineating the roles and missions of relevant programs, specific priorities and objectives, performance measures and targets, overall
program cost estimates, and projected time frames for program completion."," As of March 2018, the Assistant to the President for National Security Affairs had not demonstrated progress on issuing new guidance for federal programs combating nuclear
smuggling overseas that includes the elements of effective strategic plans, as GAO recommended in December 2011. The Assistant to the President for National Security Affairs
at that time did not comment on the December 2011 recommendation. The National Security Council Staff (NSCS), who assist the Assistant to the President for National Security
Affairs, informed GAO in November 2012 that the recommendation had been provided to the appropriate NSCS directorate for consideration in the NSCS-led interagency policy
committee process. However, NSCS did not provide further information, except for stating that the issue was being addressed within the interagency process. In subsequent
annual follow-up on this recommendation, NSCS stated to GAO that they would have no further comment on this recommendation. Accordingly, GAO has not been able to verify that
this recommendation has been addressed and does not believe it is likely to obtain additional information to substantiate what actions, if any, NSCS took to address this
recommendation. GAO maintains that streamlining and eliminating potential fragmentation and overlap among these programs could produce benefits. GAO has closed this action as
not addressed and will no longer track implementation.","Fragmentation, Overlap & Duplication",Executive Branch,Asst. to the Pres. for National Security Affairs,3/21/2018
2012,11,1,"http://www.gao.gov/duplication/action_tracker/588000#t=0
",Addressed,No,General government: Personnel Background Investigations (2012-11),"The Office of Management and Budget should take action to prevent agencies from making potentially duplicative investments in electronic case management and adjudication
systems."," To prevent agencies from making potentially duplicative investments in electronic case management and adjudication systems, the Office of Management and Budget's (OMB) Deputy
Director for Management, in the capacity as Chair of the Performance Accountability Council, should develop additional guidance to help ensure that reform stakeholders
identify opportunities for preventing duplication in the development of electronic case management and adjudication technologies in the suitability determination and personnel
security clearance processes. This action was revised in GAO's February 2012 report Background Investigations: Office of Personnel Management Needs to Improve Transparency of
Its Pricing and Seek Cost Savings (GAO-12-197) to include all aspects of the security clearance process, in addition to electronic case management. Specifically, in that
report, GAO expanded the action by recommending that the Deputy Director for Management, Office of Management and Budget, in the capacity as Chair of the Performance
Accountability Council, expand and specify reform-related guidance to help ensure that reform stakeholders identify opportunities for cost savings to improve transparency of
costs and the efficiency of processes related to suitability and personnel security clearance background investigations."," As of July 2018, OMB had taken actions to reduce the risk of duplicative investments in electronic case management and adjudication systems, as GAO recommended in February
2012. Specifically, the Performance Accountability Council (PAC) identified in its July 2016 Strategic Intent—a document that provides overarching strategic direction on
personnel security, suitability/fitness, and credentialing reform efforts—the utilization of shared services to improve service delivery and reduce duplication of effort and
the expenditure of resources. The PAC designated eight shared services that provide a common solution across the executive branch: (1) Position Designation Tool; (2)
eApplication; (3) eAdjudication; (4) Low-Side Repository; (5) Investigation Management; (6) Low-Side Information Broker; (7) Adjudication Management; and (8)
Post-Determination Management. In December 2017, GAO reported that the PAC was beginning to roll out two of these shared services. As of July 2018, the other shared services
were being implemented across the executive branch. These shared services are utilized by executive branch agencies to assist in the management of the personnel security
clearance process. For example, according to the PAC Program Management Office, the Position Designation Tool is used by every executive branch agency to designate position
sensitivity and risk to determine the appropriate investigation level. Additionally, the Low-Side Information Broker is leveraged by 24 executive branch agencies. This shared
service allows agencies to share vetting information to reduce duplicative investigation checks. The PAC's investment in shared services, and the utilization by multiple
executive branch agencies, has reduced the need for individual executive branch agencies to independently make investments in IT solutions and infrastructure, thereby reducing
the potential for duplication of effort. ","Fragmentation, Overlap & Duplication",Executive Branch,Office of Management and Budget,10/10/2018
2012,13,2,"http://www.gao.gov/duplication/action_tracker/588001#t=1
",Addressed,No,General government: Spectrum Management (2012-13),"Enhanced coordination of federal agencies' efforts to manage radio frequency spectrum and an examination of incentive mechanisms to foster more efficient spectrum use may aid
regulators' attempts to jointly respond to competing demands for spectrum while identifying valuable spectrum that could be auctioned for commercial use, thereby generating
revenues for the U.S. Treasury."," To improve spectrum efficiency among federal agencies, Congress may wish to consider evaluating what incentive mechanisms could be used to move agencies toward more efficient
use of spectrum, which could free up some spectrum allocated for federal use to be made available for other purposes. The Office of Management and BudgetÂ’s (OMB) experience
managing governmentwide efficiency programs could prove helpful in this evaluation."," The Middle Class Tax Relief and Job Creation Act of 2012, which was signed into law in February 2012, included several provisions to move agencies toward more efficient use
of spectrum, as GAO suggested in February 2012. For example, the act amends existing statutes to authorize the use of auction receipts deposited in the Spectrum Relocation
Fund to cover agenciesÂ’ spectrum relocation and sharing costs, including planning costs. The act also authorizes the Director of OMB to make payments from the Fund in advance
of a scheduled auction to encourage quicker completion of spectrum relocation or sharing. The act also directs OMB to update and revise its Circular A-11 process to reflect
recommendations made by the Commerce Spectrum Management Advisory CommitteeÂ’s Incentives Subcommittee. These provisions provide incentives for agencies to use spectrum more
efficiently, which could enable some spectrum allocated for federal use to be made available for other purposes.","Fragmentation, Overlap & Duplication",Congressional,Congress,3/6/2013
2012,13,1,"http://www.gao.gov/duplication/action_tracker/588001#t=0
",Partially Addressed,No,General government: Spectrum Management (2012-13),"Enhanced coordination of federal agencies' efforts to manage radio frequency spectrum and an examination of incentive mechanisms to foster more efficient spectrum use may aid
regulators' attempts to jointly respond to competing demands for spectrum while identifying valuable spectrum that could be auctioned for commercial use, thereby generating
revenues for the U.S. Treasury."," To improve transparency in national spectrum policy decisions, assure coordination between managers of government and privately licensed spectrum, and help ensure that
spectrum is used for its highest and best purpose, the Assistant Secretary for Communications and Information at the National Telecommunications and Information Administration
(NTIA) and the Chairman of the Federal Communications Commission (FCC) should report periodically to Congress on their joint spectrum planning activities and their
consultation with other relevant government agencies. The report should include information on estimated future spectrum requirements for public and private uses, the spectrum
allocation actions necessary to accommodate those uses, and any actions taken to promote the efficient use of spectrum."," NTIA and FCC officials have not provided Congress with a report on their joint spectrum planning activities and future spectrum requirements, as GAO suggested in February
2012. FCC and NTIA officials have previously noted ongoing collaboration efforts between the agencies to conduct joint spectrum planning, and prior meetings with congressional
committee staff on these issues. In February 2019, NTIA and FCC officials noted that they were working to address an October 2018 executive memorandum requiring that the
Secretary of Commerce, through NTIA, and in consultation with FCC and other agencies: (1) issue an annual report on the status of existing efforts and planned near- to
mid-term spectrum repurposing initiatives (with the first report due in April 2019); and (2) a long-term National Spectrum Strategy (due July 2019) that includes legislative,
regulatory, or other policy recommendations to increase spectrum access for all users, including on a shared basis, through transparency of spectrum use and improved
cooperation and collaboration between federal and non-federal spectrum stakeholders, among other things. GAO will monitor the agencies' efforts on these issues to assess the
extent to which they address the suggested action.","Fragmentation, Overlap & Duplication",Executive Branch,"National Telecommunications and Information Administration, Federal Communications Commission",3/29/2019
2012,14,1,"http://www.gao.gov/duplication/action_tracker/588003#t=0
",Addressed,No,Health: Health Research Funding (2012-14),"The National Institutes of Health, Department of Defense, and Department of Veterans Affairs can improve sharing of information to help avoid the potential for unnecessary
duplication."," To improve sharing of information needed to evaluate research for potential duplication when making funding decisions, the Director of the National Institutes of Health (NIH)
as well as the Secretaries of Defense and Veterans Affairs should determine ways to improve access to comprehensive electronic information on funded health research shared
among agency officials and improve the ability of agency officials to identify possible duplication."," NIH, the Department of Defense (DOD), and the Department of Veterans Affairs (VA) have improved access to information on the health research shared among agency officials, as
GAO suggested in February 2012.  For example, NIH and VA are continuing efforts to integrate information on their health research into the NIH database that houses
information on all applications related to NIH health research activities. According to VA, in September 2014, approximately 80 percent of VA applications had been
incorporated in the NIH database—an increase from about 25 percent at the time of GAO's February 2012 report. Currently, the database includes electronically submitted NIH
and VA applications that can easily be accessed by officials in either agency. In addition, according to NIH and VA officials, the agencies have improved the integration of VA
information with NIH information in the database. For example, according to NIH officials, VA grants and applications are compatible with the same automated, natural language
text-mining tool used for NIH grants and applications, with a common set of keywords to describe the research projects. NIH officials note that these improvements make it
easier to identify the commonalities between VA and NIH research portfolios. In addition, DOD, NIH, and VA have integrated some information on DOD health research with NIH and
VA research. As part of this effort, NIH and DOD started a pilot project in February 2014, according to DOD officials, under which data on about 55 DOD research proposals were
transferred to the NIH database. According to NIH officials, the pilot was completed in March 2015. According to DOD officials, preliminary results suggest that they will be
able to ensure data comparability and reliability and deal with other technical challenges. According to the officials, one of the next steps planned is to establish a
long-term memorandum of understanding between NIH and DOD to further expand this effort to include more DOD health research data and to allow for greater compatibility with
the NIH database. In addition, according to DOD officials, separate from this pilot, information on additional research projects funded by DOD has also been added to Federal
RePORTER, a new multiagency database of federally supported research that includes research from NIH, VA, DOD, and other agencies. Having data on DOD-funded health research
applications in the same database that also houses the NIH and VA applications should allow the three agencies to improve their ability to search for potential duplication in
their health research efforts and make more effective funding decisions.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of Defense, Department of Veterans Affairs, National Institutes for Health",3/6/2015
2012,15,1,"http://www.gao.gov/duplication/action_tracker/588002#t=0
",Partially Addressed,No,Health: Military and Veterans Health Care (2012-15),"The Departments of Defense and Veterans Affairs need to improve integration across care coordination and case management programs to reduce duplication and better assist
servicemembers, veterans, and their families."," To improve the effectiveness, efficiency, and efficacy of services for recovering servicemembers, veterans, and their families by reducing duplication and overlap, the
Secretaries of Defense and Veterans Affairs should direct the Senior Oversight Committee to expeditiously develop and implement a plan to strengthen functional integration
across all Department of Defense (DOD) and Department of Veterans Affairs (VA) care coordination and case management programs that serve this population."," In September 2012, the VA/DOD Joint Executive Council (into which the Senior Oversight Committee has been merged) approved an integrated, interagency approach that is
intended to reduce redundancy and overlap and strengthen functional integration between the departments' care coordination and case management programs for recovering
servicemembers, veterans, and their families, as GAO recommended in October 2011. However, as of December 2018, DOD and VA had not fully implemented this approach. DOD and VA
began collaborating to address GAO's recommendation in May 2012, following completion of VA's internal assessment of its care coordination and case management activities.
At that time, the departments agreed to establish a joint task force to recommend interdepartmental action. In September 2012, the Joint Executive Council approved
recommendations made by this task force, urged the departments to accelerate implementation of the recommended changes, and created the Interagency Care Coordination Council
(IC3) to oversee development and implementation of joint DOD/VA care coordination initiatives. Under the IC3, DOD and VA agreed to jointly implement two initiatives—(1) the
Lead Coordinator process and (2) a single, comprehensive care coordination plan for each recovering servicemember—both intended to improve care coordination procedures by
improving communication between the departments and eliminating duplicative efforts. In 2014, DOD and VA identified Lead Coordinator responsibilities and began the national
rollout of the Lead Coordinator process. During 2015 and 2016, the IC3 continued its national rollout of Lead Coordinator training at DOD and VA facilities. By November 2017,
DOD and VA had administered in-person training to more than 4,500 staff in both departments and had continued Lead Coordinator implementation through online training efforts.
To support interagency comprehensive plans for recovering servicemembers, veterans, and their families, DOD and VA have explored different methods for establishing
interoperability between the information technology systems that support their care coordination programs. In the fall of 2016, DOD and VA began testing the interoperability
between their information technology systems. In December 2017, DOD officials told GAO that the departments were taking steps to validate the adequacy of information
transmitted from DOD to VA. DOD officials stated that this validation process will determine if the comprehensive planning process is ready to be deployed to DOD and VA field
staff, and they expected to complete this validation process in early 2018. As of December 2018, however, VA had provided no new information on the system's validation or
the implementation status of the interagency comprehensive planning process. Full implementation of the interagency care coordination/case management approach is important to
the departments' goal of reducing duplication between programs, fragmentation of programmatic efforts, and confusion and frustration among recovering servicemembers,
veterans, and their families. Without better alignment and integration, problems with duplication and overlap could persist and perhaps worsen, and the intended purpose of
these programs—to better manage and facilitate care and services—might not be achieved.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of Defense, Department of Veterans Affairs",3/29/2019
2012,16,1,"http://www.gao.gov/duplication/action_tracker/588005#t=0
",Addressed,No,Homeland security/Law enforcement: Department of Justice Grants (2012-16),"The Department of Justice could improve how it targets more than $3 billion to reduce the risk of potential unnecessary duplication across the more than 11,000 grant awards it
makes annually."," To reduce the risk of potential unnecessary duplication across the more than 11,000 grant awards the Department of Justice (DOJ) makes annually, the Attorney General of the
United States should conduct an assessment to better understand the extent to which DOJ grant programs overlap with one another and determine if grant programs may be
consolidated to mitigate the risk of unnecessary duplication. To the extent that DOJ identifies any statutory obstacles to consolidating its grant programs, it should work
with Congress to address them, as needed."," DOJ has taken action to address GAO's July 2012 recommendation. In December 2013, DOJ completed the first of a two-phase assessment to better understand the extent to which
its grant programs overlap. In the first phase, a team of representatives from DOJ's granting agencies—the Office of Justice Programs, the Office on Violence Against
Women, and the Office of Community Oriented Policing Services—completed a final report documenting the extent of overlap they identified across their respective grant
programs. In March 2016, DOJ's Office of Audit, Assessment, and Management—which, among other responsibilities, serves as a central source for grant management policy for
the granting agencies—completed the second phase of the assessment. This second phase focused on the grant programs previously identified in phase one as potentially
overlapping and included an assessment of any unnecessary duplication.  DOJ also developed an automated tool to continuously monitor and assess the degree of overlap
among its programs. In fiscal year 2015, DOJ used this tool to compare the three granting agencies' annual solicitations and analyze the extent of overlap in four key areas:
1) subject matter, 2) activities, 3) target beneficiaries, and 4) eligible recipients.  According to DOJ officials, findings from this analysis should help them enhance
coordination among complementary programs (such as developing joint programs or consolidating funding solicitations); leverage resources across components; and/or collaborate
on award decisions to avoid unnecessary duplication.  DOJ plans to continue using this tool in fiscal year 2016 and annually thereafter with planning grant programs and
coordinating activities. ","Fragmentation, Overlap & Duplication",Executive Branch,Department of Justice,3/2/2016
2012,16,2,"http://www.gao.gov/duplication/action_tracker/588005#t=1
",Addressed,No,Homeland security/Law enforcement: Department of Justice Grants (2012-16),"The Department of Justice could improve how it targets more than $3 billion to reduce the risk of potential unnecessary duplication across the more than 11,000 grant awards it
makes annually."," To reduce the risk of potential unnecessary duplication across the more than 11,000 grant awards the Department of Justice (DOJ) makes annually, the Attorney General of the
United States should direct granting agencies to coordinate with one another on a consistent basis to review potential or recent grant awards, including subgrant awards
reported by DOJ prime grant awardees, to the extent possible, before awarding grants. This could help ensure an accurate understanding of DOJ resources already provided to
applicants and the communities they serve, as well as knowledge of those applicants proposing to carry out the same or similar activities with funds from one or more of the
granting agencies' programs. DOJ should also take steps to establish written policies and procedures to govern this coordination and help ensure that it occurs."," In October 2016, DOJ issued an official memorandum containing policies and procedures to minimize unnecessary duplication and govern coordination among its three granting
agencies (the Office of Justice Programs, the Office of Violence Against Women, and the Office of Community Oriented Policing Services), as GAO recommended in July 2012. The
granting agencies jointly signed this October memorandum and incorporated the policies and procedures it contained into their existing Grants Management Manual.  As the
memorandum states, these policies and procedures establish a mechanism for (1) identifying the extent of overlap among grant programs, (2) addressing actual overlap at the
solicitation planning and development stage, (3) identifying duplication at the grant award level, (4) enhancing coordination in the management of awards with intended
duplication, and (5) remedying unnecessary or impermissible duplication among grant awards. The implementation of these policies and procedures further enhances DOJ's
implementation of its shared services system, called GrantsNet, which it began using in March 2016, in large part to harmonize DOJ grant processes. According to DOJ, GrantsNet
leverages existing DOJ systems, tools, and services by using a common platform to enhance granting agencies' collaboration and minimize risk of overlap and duplication at both
the program and grant award levels. Specifically, DOJ describes GrantsNet as addressing the major grants management activities, including grant assessment pre- and post-award,
auditing, monitoring and peer review of applications, conference cost reporting, and grants payment. The President's fiscal year 2017 budget request emphasizes the
importance of GrantsNet and includes almost $9 million in funding to support continued implementation. In conjunction with GrantsNet, the newly implemented policies and
procedures will enhance coordination across DOJ's granting agencies and provide a framework that better positions the granting agencies to jointly mitigate the risks of
unnecessary duplication before finalizing award decisions.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Justice,11/15/2016
2012,17,1,"http://www.gao.gov/duplication/action_tracker/588004#t=0
",Addressed,No,Homeland security/Law enforcement: Homeland Security Grants (2012-17),"The Department of Homeland Security needs better project information and coordination among four overlapping grant programs and needs to establish a framework for assessing
preparedness capabilities to identify gaps and prioritize investments."," To help reduce the risk of unnecessary duplication by strengthening the administration and oversight of these programs, the Federal Emergency Management Agency (FEMA)
Administrator should take steps, when developing the Non-Disaster Grants Management System (ND Grants) and responding to the May 2011 FEMA report recommendations on data
requirements, to ensure that FEMA collects project information with the level of detail needed to better position the agency to identify any potential unnecessary duplication
within and across the four grant programs, weighing any additional costs of collecting these data."," As of December 2017, FEMA had taken actions to identify potential unnecessary duplication across four preparedness grant programs, as GAO recommended in February 2012.
Although ND Grants development is ongoing, FEMA issued guidance and adopted interim processes to help identify potential duplication across the grant programs until ND Grants
capabilities are upgraded over the next several years. For example, in fiscal year 2014, FEMA modified a legacy grants data system to capture more robust project-level
data—such as project budget data—for the Homeland Security Grant Program, which includes the State Homeland Security Grant Program and the Urban Areas Security Initiative.
In addition, in fiscal year 2017, FEMA procured a software visualization tool and developed a standard operating procedure to assist staff in identifying potentially
duplicative projects. Specifically, the visualization tool will use grants award data from the Port Security Grant Program, the Transit Security Grant Program, and the grant
programs named above to highlight ZIP codes that contain multiple projects. These projects will then be analyzed by FEMA officials. According to the standard operating
procedure, if duplication is suspected within a particular geographic area, further collaborative reviews should be conducted in coordination with the Office of Chief Counsel
to determine appropriate remedies. Using an interim approach to collect more specific project-level data during the grant application process and utilizing the new software
visualization tool should help FEMA strengthen the administration and oversight of its grant programs until FEMA implements its long-term solution to upgrade ND Grants.","Fragmentation, Overlap & Duplication",Executive Branch,Federal Emergency Management Agency,3/21/2018
2012,17,4,"http://www.gao.gov/duplication/action_tracker/588004#t=3
",Addressed,No,Homeland security/Law enforcement: Homeland Security Grants (2012-17),"The Department of Homeland Security needs better project information and coordination among four overlapping grant programs and needs to establish a framework for assessing
preparedness capabilities to identify gaps and prioritize investments."," The Federal Emergency Management Agency (FEMA) should develop a plan with time frames, goals, metrics, and milestones to address longstanding coordination issues associated
with its existing hybrid grants management model, which divides responsibilities for the management of preparedness grants between regional and headquarters staff. This action
was identified in GAO's February 2016 report, Federal Emergency Management Agency: Strengthening Regional Coordination Could Enhance Preparedness Efforts (GAO-16-38), and
was added to the Action Tracker in April 2016."," FEMA has taken action to address GAO's February 2016 recommendation. In October 2017, FEMA developed a plan—the Milestone Action Plan—to track efforts aimed at
improving coordination issues associated with its hybrid grants management model, which divides responsibilities for the management of preparedness grants between regional and
headquarters staff. The Milestone Action Plan describes completed, ongoing, and planned efforts taken by FEMA to improve grants management coordination and includes steps
taken, goals, and time frames, among other things.  For example, the plan shows that FEMA developed and finalized the Monitoring Actions Tracker in August 2016, a tool
shared by the Grants Program Directorate in FEMA headquarters and staff in regional offices. Through the tracker, Directorate and regional staff are able to view planned and
completed monitoring activities related to grants management, as well as the status of any open corrective actions. In addition to developing the Milestone Action Plan, FEMA
officials described other efforts taken to improve coordination issues. For example, FEMA increased the use of an online collaboration tool, which allows for instant
information sharing between the Grants Program Directorate and the regions. By taking these steps, FEMA will now be better positioned to track and evaluate efforts to improve
regional coordination.","Fragmentation, Overlap & Duplication",Executive Branch,Federal Emergency Management Agency,3/21/2018
2012,17,2,"http://www.gao.gov/duplication/action_tracker/588004#t=1
",Addressed,No,Homeland security/Law enforcement: Homeland Security Grants (2012-17),"The Department of Homeland Security needs better project information and coordination among four overlapping grant programs and needs to establish a framework for assessing
preparedness capabilities to identify gaps and prioritize investments."," To help reduce the risk of unnecessary duplication by strengthening the administration and oversight of these programs, the Federal Emergency Management Agency (FEMA)
Administrator should explore opportunities to enhance FEMA's internal coordination and administration of the programs in order to identify and mitigate the potential for any
unnecessary duplication."," In February 2017, FEMA's Grant Programs Directorate (GPD) stated it uses the Biannual Strategy Implementation Report (BSIR), housed in the Grant Reporting Tool (GRT), to
enhance internal coordination between programs and identify and mitigate any potential unnecessary duplication across grants programs. Specifically, according to FEMA
officials, a customized BSIR report is generated to identify recipients and sub-recipients that have received funding from multiple programs. Program officials then use these
reports—which contain project-level detail derived from the Homeland Security Grant Program suite of grant programs (including the State Homeland Security Grant Program and
the Urban Areas Security Initiative)—as a baseline and cross-reference Port Security Grant Program and Transit Security Grant Program applicants against the BSIR outputs.
According to FEMA, this pre-award activity helps ensure that the two separate FEMA program offices—within the Preparedness Grants Division, GPD—that administer the grant
programs coordinate their reviews of grant applications to help prevent the approval of potentially duplicative projects, and further reduce the chance of unnecessary
duplication.   These corrective measures meet the intent of the recommendation and should help FEMA strengthen the administration and oversight of its grant programs
until FEMA implements its long-term solution to upgrade ND Grants to collect and compare project-level data for all of its preparedness grant programs.","Fragmentation, Overlap & Duplication",Executive Branch,Federal Emergency Management Agency,3/1/2017
2012,17,3,"http://www.gao.gov/duplication/action_tracker/588004#t=2
",Not Addressed,No,Homeland security/Law enforcement: Homeland Security Grants (2012-17),"The Department of Homeland Security needs better project information and coordination among four overlapping grant programs and needs to establish a framework for assessing
preparedness capabilities to identify gaps and prioritize investments."," Congress may want to consider requiring the Department of Homeland Security (DHS) to report on the results of FEMA's efforts to identify and prevent unnecessary duplication
within and across its preparedness grant programs, and consider these results when making future funding decisions for these programs."," No legislative action has been identified as of March 2019. FEMA's efforts to identify and prevent unnecessary duplication within and across four large preparedness grant
programs are ongoing, and include planned upgrades to its grants management systems. According to FEMA officials, these system upgrades will allow FEMA to better collect and
compare project-level data for all of its preparedness grant programs. Until FEMA completes these efforts, the Congressional action above remains warranted.","Fragmentation, Overlap & Duplication",Congressional,Congress,3/29/2019
2012,17,5,"http://www.gao.gov/duplication/action_tracker/588004#t=4
",Addressed,No,Homeland security/Law enforcement: Homeland Security Grants (2012-17),"The Department of Homeland Security needs better project information and coordination among four overlapping grant programs and needs to establish a framework for assessing
preparedness capabilities to identify gaps and prioritize investments."," Congress may wish to consider limiting preparedness grant funding to maintaining existing capabilities (as determined by the Federal Emergency Management Agency (FEMA)) until
FEMA completes a national preparedness assessment of capability gaps at each level based on tiered, capability-specific performance objectives to enable prioritization of
grant funding."," Although FEMA has not completed a national preparedness assessment, Congress has reduced funding for preparedness grants for fiscal years 2011, 2012, and 2013, consistent
with what GAO suggested in its March 2011 report. For fiscal year 2011, Congress passed the continuing appropriations act in April 2011, which reduced funding for FEMA
preparedness grants by $875 million from the amount requested in the President's fiscal year 2011 budget.1 For fiscal year 2012, Congress passed the consolidated
appropriations act in December 2011, which reduced funding for FEMA preparedness grants by $1.28 billion from the amount requested in the President's fiscal year 2012
budget.2 For fiscal year 2013, Congress passed the consolidated appropriations act in March 2013, which reduced funding for FEMA preparedness grants by about $400 million from
the amount requested in the President's fiscal year 2013 budget.3 For fiscal year 2014, Congress passed the consolidated appropriations act in January 2014, which included
an amount for FEMA preparedness grants that was generally consistent with what had been appropriated in fiscal year 20134 [1] Pub. L. No. 112-10, § 1632, 125 Stat. 38, 143
(2011). [2] Pub. L. No. 112-74, 125 Stat. 786, 960-62 (2011). [3] Pub. L. No. 113-6, 127 Stat. 198, 358-60 (2013). [4] Pub. L. No. 113-76, 118 Stat. 5, 261-62 (2014).","Fragmentation, Overlap & Duplication",Congressional,Congress,11/15/2015
2012,17,6,"http://www.gao.gov/duplication/action_tracker/588004#t=5
",Partially Addressed,No,Homeland security/Law enforcement: Homeland Security Grants (2012-17),"The Department of Homeland Security needs better project information and coordination among four overlapping grant programs and needs to establish a framework for assessing
preparedness capabilities to identify gaps and prioritize investments."," The Federal Emergency Management Agency (FEMA) should complete a national preparedness assessment of capability gaps at each level based on tiered, capability-specific
performance objectives to enable prioritization of grant funding, and FEMA could identify the potential costs for establishing and maintaining those capabilities at each level
and determine what capabilities federal agencies should provide."," As of December 2018, FEMA had not yet completed a national preparedness assessment of capability gaps based on tiered, capability-specific performance objectives, as GAO
suggested in March 2011. The agency continues to have efforts under way to assess urban area, state, territory, and tribal preparedness capabilities to inform the
prioritization of grant funding. Specifically, FEMA requires state, territory, tribal, and urban area governments receiving homeland security funding to annually complete
Threat and Hazard Identification and Risk Assessments (THIRA), which identify community-specific threats and hazards and assess risks and associated impacts. All 56 states and
territories and urban areas are also required to complete a Stakeholder Preparedness Report (SPR), a self-assessment of their capability levels against the capability targets
they identified in their respective THIRAs. According to FEMA officials, the completion of the annual THIRA and SPR positions states and territories to allocate funding to
fill gaps associated with their jurisdiction-specific capability targets. While FEMA has taken steps to help urban area, state, territory, and tribal jurisdictions assess
their preparedness capabilities, the agency has not yet developed a national assessment of preparedness, which could assist in prioritizing grant funding. As GAO reported in
June 2013, such an assessment would include clear, objective, and quantifiable capability requirements to identify capability gaps. At the national level, FEMA uses the SPRs,
in addition to other sources, to develop the annual National Preparedness Report, which FEMA officials stated is a national assessment of preparedness. However, while the
National Preparedness Report summarizes progress made in building, sustaining, and delivering core capabilities, limitations associated with some of the data used in the SPRs
as inputs to the National Preparedness Report may reduce its usefulness in assessing national preparedness. For example, in October 2010, GAO reported that data in the SPRs
could be limited because FEMA relies on states and territories to self-report such data, which makes it difficult to ensure data are consistent and accurate. FEMA officials
noted that regional FEMA staff review the state and territory THIRAs and SPRs for compliance with guidance, completeness, and reasonableness. However, because states and
territories develop their own capability requirements, and use individual judgment rather than a quantitative standard to assess preparedness capabilities, it may be difficult
to identify differences and compare capability levels across states and territories, which would be needed for FEMA to prioritize grant funding. However, FEMA has reported
that the agency has developed capability-specific performance objectives that will enable a national preparedness assessment of capability gaps. For example, FEMA issued
updated guidance in May 2018 on the THIRA/SPR process that includes the use of quantitative capability assessments. The new assessment process started in 2018 and is being
used for response and recovery capabilities. FEMA plans to start using the quantitative capability assessments for protection, prevention, and mitigation capabilities in 2019.
In addition, FEMA officials told GAO in October 2018 that they are working with jurisdictions on developing quantitative capability targets for protection, prevention, and
mitigation capabilities, and they plan to be able to provide complete results in 2020. Thus, as of December 2018, FEMA had taken steps to assess preparedness capabilities,
although the agency had not yet completed a national preparedness assessment with clear, objective, and quantifiable capability requirements against which to assess
preparedness. Developing such an assessment would help FEMA to identify what capability gaps exist at the federal level and what level of resources are needed to close such
gaps. GAO is currently performing related work reviewing the federal government's National Preparedness capabilities, training, and funding to assist communities in responding
to and recovering from recent disasters.  ","Fragmentation, Overlap & Duplication",Executive Branch,Federal Emergency Management Agency,3/29/2019
2012,17,7,"http://www.gao.gov/duplication/action_tracker/588004#t=6
",Not Addressed,No,Homeland security/Law enforcement: Homeland Security Grants (2012-17),"The Department of Homeland Security needs better project information and coordination among four overlapping grant programs and needs to establish a framework for assessing
preparedness capabilities to identify gaps and prioritize investments."," Once the Federal Emergency Management Agency (FEMA) has completed its assessment, Congress may wish to consider limiting the use of federal preparedness grant programs to
fund only projects to fill identified, validated, and documented capability gaps that may (or may not) include maintaining existing capabilities developed."," No legislative action has been identified as of March 2019. Because FEMA has not yet completed its assessment, this suggested action cannot yet be considered by Congress.
This congressional action depends on FEMA's development and completion of a national preparedness assessment of capability gaps at each level based on tiered,
capability-specific performance objectives to enable prioritization of grant funding, which FEMA has not yet done. Limiting future funding to projects that address only
validated and documented capability gaps could help ensure that grant funds are used in the most efficient and effective manner to build national preparedness.","Fragmentation, Overlap & Duplication",Congressional,Congress,3/29/2019
2012,18,1,"http://www.gao.gov/duplication/action_tracker/588006#t=0
",Addressed,No,Homeland security/Law enforcement: Federal Facility Risk Assessments (2012-18),"Agencies are making duplicate payments for facility risk assessments by completing their own assessments, while also paying the Department of Homeland Security for assessments
that the department is not performing."," To address the duplicative federal facility risk assessments conducted by multiple federal agencies, the Secretary of the Department of Homeland Security (DHS) should direct
the Director of the Federal Protective Service (FPS) to develop interim solutions for completing risk assessments while addressing Risk Assessment and Management ProgramÂ’s
(RAMP) challenges."," FPS has made consistent, sustained progress in its efforts to develop interim solutions for completing risk assessments while addressing the RAMP's challenges. Namely, in
March 2012, FPS developed a new vulnerability assessment tool, referred to as the Modified Infrastructure Survey Tool (MIST), after RAMP was discontinued to assess the
vulnerabilities of federal facilities. However, GAO reported that MIST did not comply with ISC standards. In July 2015, the Interagency Security Committee (ISC), chaired by
DHS, confirmed GAO's finding that MIST did not fully incorporate ISC standards. Specifically, ISC stated that MIST does not calculate risk as function of threat,
vulnerability and consequence. To address the ISC findings, as of October 2016, FPS has developed a Mission Needs Assessment document that outlines how FPS will enhance its
ability to assess risks to federal facilities by incorporating threats, vulnerabilities and consequences in an automated tool. According to FPS officials, this document will
be used as the basis to procure the needed technology, with the procurement process estimated to start in 2017. By evaluating risks in this way, FPS's risk assessments would
be compliant with the ISC standards. In October 2016, FPS officials also stated that even though it does not fully incorporate the ISC standards at this time, FPS inspectors
are currently using the MIST tool augmented with external data sources in an effort to improve the security of federal facilities.  Continuing its work on identifying a
permanent solution for assessing risk at federal facilities could improve FPS's ability to better protect federal facilities and help minimize agencies' duplicative risk
assessment activities.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Homeland Security,11/15/2016
2012,18,2,"http://www.gao.gov/duplication/action_tracker/588006#t=1
",Addressed,No,Homeland security/Law enforcement: Federal Facility Risk Assessments (2012-18),"Agencies are making duplicate payments for facility risk assessments by completing their own assessments, while also paying the Department of Homeland Security for assessments
that the department is not performing."," To address the duplicative federal facility risk assessments conducted by multiple federal agencies, the Director of the Federal Protective Service (FPS) should make
information about the estimated costs of key activities and the basis for these estimates available to affected parties to improve transparency."," FPS has taken steps to gather information about the estimated costs of its key activities and make this information available to affected parties, as GAO recommended in May
2011. In January 2015, FPS finalized and began using its Activity Based Costing Strategic Communications Plan (Plan) to communicate with its stakeholders regarding (1) how its
fees are set, used, and reviewed, (2) the results and potential impact of fees, and (3) how frequently communication with agencies will occur. As a result of the Plan, FPS is
in a better position to share with affected agencies information about the estimated costs of key activities and the basis for these estimates which should improve
transparency.  According to FPS officials, the agency also provided information about its fees to affected parties via monthly billing memorandums and webinars. The steps
FPS has taken to identify and make information available about the costs of its activities and services should provide FPS's clients—some of whom are expending additional
resources to conduct duplicative risk assessment activities—with more information about the costs of FPS's services.","Fragmentation, Overlap & Duplication",Executive Branch,Federal Protective Service,3/2/2016
2012,18,3,"http://www.gao.gov/duplication/action_tracker/588006#t=2
",Addressed,No,Homeland security/Law enforcement: Federal Facility Risk Assessments (2012-18),"Agencies are making duplicate payments for facility risk assessments by completing their own assessments, while also paying the Department of Homeland Security for assessments
that the department is not performing."," To address the duplicative federal facility risk assessments conducted by multiple federal agencies, the Department of Homeland Security (DHS) should work with federal
agencies to determine their reasons for duplicating the activities included in Federal Protective ServiceÂ’s (FPS) risk assessments and identify measures to reduce this
duplication."," FPS has taken steps to determine the reasons other federal agencies are duplicating its risk assessment activities, as GAO suggested in February 2012. According to FPS
officials, in July 2014, FPS surveyed 30 tenant agencies to determine if they are conducting risk assessments of their facilities, the extent to which agencies may be
duplicating FPS's assessments, and how the duplication could be eliminated. FPS found that 15 of the 21 agencies that responded were conducting risk assessments and 6 were
not. The agencies stated that they were conducting risk assessments because of a congressional mandate or because FPS's assessment did not address a particular threat facing
that agency although they pay FPS to conduct these assessments. In August 2016, GAO confirmed that FPS has taken steps to coordinate with these agencies. As a result of both
coordinating with and surveying GSA as well as other federal agencies, FPS is in a better position to reduce unnecessary duplication of effort associated with its risk
assessments. In addition, the Interagency Security Committee—a DHS-chaired organization—developed a physical security standard, The Risk Management Process for Federal
Facilities (RMP), with which federal executive agencies and departments must comply. Among other things, the RMP includes a list of undesirable events (threats) that are
applicable to all federal facilities and requires FPS to assess the threat, vulnerability and consequence of each. In 2013, FPS officials stated that the agency has no
authority to prevent other federal agencies from conducting risk assessments, and in November 2015, FPS officials said its position had not changed. FPS also said that it
plans to continue to coordinate with its tenant agencies that are conducting risk assessments and look for ways to eliminate the duplication. Given the financial and other
benefits that may result from reducing duplication, GAO agrees with FPS that it should continue working with these agencies to understand why they are completing their own
assessments and identify ways to minimize their duplicative assessment activities.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Homeland Security,11/15/2016
2012,21,1,"http://www.gao.gov/duplication/action_tracker/588009#t=0
",Addressed,No,International affairs: Training to Identify Fraudulent Travel Documents (2012-21),"Establishing a formal coordination mechanism could help reduce duplicative activities among seven different entities that are involved in training foreign officials to
identify fraudulent travel documents."," To help reduce duplicative activities among seven different entities that are involved in training foreign officials to identify fraudulent travel documents, the Secretary of
State should develop a mechanism to enhance coordination among the agencies involved in funding and implementing fraudulent travel document training overseas."," The Department of State (State) has developed a mechanism for enhancing coordination among the agencies involved in funding and implementing fraudulent travel document
training overseas, as GAO recommended in June 2011. In August 2013, officials from State's Bureau for Counterterrorism determined that an effective approach for coordinating
agencies' efforts to provide fraudulent document recognition training is to work through the Interagency Working Group (IWG) on Alien Smuggling and Trafficking. The IWG,
which meets quarterly, is led by the Human Smuggling and Trafficking Center and has representatives from the seven federal entities providing fraudulent document recognition
training. State officials briefed the working group during fiscal years 2013 and 2014 about how it could coordinate fraudulent document training efforts.  During fiscal
year 2015, State further defined this coordination mechanism by identifying a core participant from its Bureau of Diplomatic Security, who will provide at each quarterly
meeting a 90-day forecast of that bureau's planned fraudulent document training courses. This mechanism should enhance coordination across the seven entities involved in
funding and implementing fraudulent document training overseas and help reduce duplicative activities.","Fragmentation, Overlap & Duplication",Executive Branch,Department of State,11/19/2015
2012,22,1,"http://www.gao.gov/duplication/action_tracker/588062#t=0
",Addressed,No,Science and the environment: Coordination of Space System Organizations (2012-22),Fragmented leadership has led to program challenges and potential duplication in developing multibillion-dollar space systems.," Working with the National Security Council, the Director of the Office of Management and Budget (OMB) should assess whether a construct analogous to the Defense Space Council
could be applied government-wide or if a separate organization should be established that would have greater authority for setting priorities than individual departments and
agencies as well as responsibility for strategic planning. Given the complexity, diversity, and sensitivity of the many organizations involved in space and long-standing
resistance to centralized leadership structures or even partnerships among agencies, GAO realizes such an action could not be implemented quickly and would require a phased
implementation approach."," As of October 2017, the administration had taken steps to address the issue of fragmented leadership and the lack of a single authority to oversee the acquisition of space
programs, as GAO suggested in February 2012. OMB agreed with GAO that an additional organization may be needed to improve coordination of space efforts across the government.
OMB stated that in June 2017 the President revived the National Space Council, which will provide a coordinated process for developing and monitoring the implementation of
national space policy and strategy. In addition, the executive order reviving the council specified that the council is directed to facilitate the resolution of differences
concerning space-related policy matters.  With the reestablishment of the National Space Council, GAO considers this particular recommendation addressed, in that OMB
assessed the need for an additional government-wide body and the President established one. In addition to and separate from this change, in the National Defense Authorization
Act for Fiscal Year 2018, Congress made changes to certain space leadership positions and required the Department of Defense to report on a review and recommend an
organizational and management structure for its national security space components. The changes have the potential to ameliorate the problems identified by GAO in its 2012
report. GAO will continue to monitor coordination of space system organizations in general.","Fragmentation, Overlap & Duplication",Executive Branch,Office of Management and Budget,3/21/2018
2012,24,1,"http://www.gao.gov/duplication/action_tracker/588059#t=0
",Closed-Not Addressed,No,Science and the environment: Diesel Emissions (2012-24),"Fourteen grant and loan programs at the Department of Energy, Department of Transportation, and Environmental Protection Agency and three tax expenditures fund activities that
have the effect of reducing mobile source diesel emissions; enhanced collaboration and performance measurement could improve these fragmented and overlapping programs."," To help ensure the effectiveness and accountability of federal funding that reduces diesel emissions, the Secretaries of the Department of Energy (Energy) and Department of
Transportation (DOT) as well as the Administrator of the Environmental Protection Agency (EPA) should establish a strategy for collaboration in reducing mobile source diesel
emissions, consistent with existing law."," Energy, DOT, and EPA have taken some steps to coordinate their diesel emissions reduction efforts. For example, DOT staff in fiscal year 2015 reviewed funding proposals that
deployed alternative fuel vehicles for one of Energy's programs that reduces diesel emissions. A DOT official also helped review the grant awarding process in fiscal year 2015
for an EPA program that reduces diesel emissions. Although DOT has participated in some of these activities, the department is not planning to implement GAO's recommendation,
stating that DOT has already sufficiently coordinated with Energy and EPA but will collaborate further if Energy or EPA requests that it do so. Given the coordination efforts
taken, DOT's position that coordination efforts have been sufficient, and the limited potential for efficiency gains or cost savings from further action, GAO has closed this
action as not addressed and will no longer track implementation.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of Energy, Department of Transportation, Environmental Protection Agency",3/21/2018
2012,25,1,"http://www.gao.gov/duplication/action_tracker/588060#t=0
",Addressed,No,Science and the environment: Environmental Laboratories (2012-25),"The Environmental Protection Agency needs to revise its overall approach to managing its 37 laboratories to address potential overlap and fragmentation and more fully leverage
its limited resources."," To improve cohesion and efficiency in the management and operations of the Environmental Protection Agency's (EPA) laboratories, if EPA determines that a future study of
EPA's laboratory enterprise is needed, the agency should ensure that the study includes alternative approaches for organizing the laboratories' workforce and
infrastructure, including options for sharing and consolidation.  "," Recent studies of EPA's laboratories' workforce and infrastructure identified opportunities for sharing and consolidation, which should improve cohesion and efficiency in
the management and operations of EPA's laboratories, in accordance with GAO's July 2011 recommendation. In March 2015, EPA issued a synthesis report that integrated the
findings of two studies—one by the National Research Council and one by an architecture and engineering firm. The synthesis report evaluated alternative approaches for the
footprint, workforce, and infrastructure of its laboratory portfolio using data such as facilities' operating costs and objective benchmarks to measure space utilization.
The synthesis report identified eight laboratory facilities to collocate, consolidate, or further evaluate for potential collocation or consolidation. As of March 2015,
actions were under way to close four of these facilities—located in North Carolina, Michigan, Mississippi, and West Virginia—and either discontinue or relocate their work.
EPA officials said that it may also close two facilities—located in Colorado and Oregon—and relocate their work depending on the agency's fiscal year 2016
appropriations. Officials said they are still assessing options for the remaining two facilities—located in Georgia and Massachusetts. EPA expects to achieve savings as a
result of the consolidation and collocation of these laboratories.","Fragmentation, Overlap & Duplication",Executive Branch,Environmental Protection Agency,11/19/2015
2012,25,3,"http://www.gao.gov/duplication/action_tracker/588060#t=2
",Addressed,No,Science and the environment: Environmental Laboratories (2012-25),"The Environmental Protection Agency needs to revise its overall approach to managing its 37 laboratories to address potential overlap and fragmentation and more fully leverage
its limited resources."," To improve cohesion in the management and operation of EPA's laboratories, the Administrator of the Environmental Protection Agency (EPA) should develop an overarching
issue-based planning process that reflects the collective goals, objectives, and priorities of the laboratories' scientific activities."," EPA has developed an overarching planning process that reflects the collective goals, objectives, and priorities of the laboratories' scientific activities, as GAO
recommended in July 2011. EPA sought independent expert advice from the National Research Council to review its existing laboratories' planning process. The National
Research Council identified an overarching planning process whereby the laboratories work collectively to plan, budget, implement plans, and assess outputs and outcomes. The
process outlined also included questions to be asked at each phase in the process. For example, during the planning and budgeting phase, the National Research Council's
process suggests the laboratories ask whether their budget allocations are aligned with strategic goals and whether another entity is already doing similar work. According to
EPA officials, the EPA Administrator has directed the Science Advisor to use the principles, criteria, and frameworks developed by the National Research Council for EPA's
planning process to strengthen its systematic communication, coordination, and collaboration across the laboratories and with its partners and stakeholders. This new planning
process should improve the efficiency of EPA's management and operation of its laboratories.","Fragmentation, Overlap & Duplication",Executive Branch,Environmental Protection Agency,11/19/2015
2012,25,4,"http://www.gao.gov/duplication/action_tracker/588060#t=3
",Addressed,No,Science and the environment: Environmental Laboratories (2012-25),"The Environmental Protection Agency needs to revise its overall approach to managing its 37 laboratories to address potential overlap and fragmentation and more fully leverage
its limited resources."," To address potentially overlapping laboratory activities and achieve efficiencies by sharing workforce expertise, the Administrator of the Environmental Protection Agency
(EPA) should develop a comprehensive workforce planning process for all laboratories that is based on reliable workforce data and reflects current and future agency needs in
overall number of federal and contract employees, skills, and deployment across all laboratory facilities."," EPA has developed a comprehensive workforce planning process for all laboratories that is based on reliable workforce data and reflects current and future agency needs in
overall number of federal and contract employees, skills, and deployment across all laboratory facilities, as GAO recommended in July 2011. According to EPA reports, the
agency collected, verified, and analyzed workforce data from all laboratories. The data collected included personnel's organization, location, grade levels, and area of
expertise. Using this data, the Office of Research and Development developed an overarching workforce plan, as GAO recommended, that addresses the number, type, and location
of laboratory staff needed to meet current and future EPA needs. EPA reported that this planning process was implemented to target early-outs and buyouts, as well as a
majority of the new scientific hires made in 2015, for the Office of Research and Development, which employs over 60 percent of the agency's laboratory workforce. The agency
said that it plans to continue implementing this planning process at the laboratories operated by EPA's Program and Regional Offices, which account for the remaining agency
laboratory workforce.In addition, the EPA Administrator has directed the Science Advisor to continue to collect and analyze laboratory workforce data, which GAO believes
should enable the agency to continue to identify trends and opportunities to improve effectiveness and efficiency.  ","Fragmentation, Overlap & Duplication",Executive Branch,Environmental Protection Agency,11/19/2015
2012,25,5,"http://www.gao.gov/duplication/action_tracker/588060#t=4
",Addressed,No,Science and the environment: Environmental Laboratories (2012-25),"The Environmental Protection Agency needs to revise its overall approach to managing its 37 laboratories to address potential overlap and fragmentation and more fully leverage
its limited resources."," To identify opportunities to reduce costs associated with maintaining a footprint of 170 laboratory buildings and facilities that support organizations with potentially
overlapping functions, facility, and equipment needs, the Administrator of the Environmental Protection Agency (EPA) should improve physical infrastructure and real property
planning and investment decisions by managing individual laboratory facilities as part of an interrelated portfolio of facilities."," EPA has taken action to reduce costs associated with maintaining a footprint of 170 laboratory buildings and facilities by managing individual laboratory facilities as part
of an interrelated portfolio of facilities, as GAO recommended in July 2011. Following the completion of its synthesis study, which integrated the findings of two
studies—one by the National Research Council and the second by an architecture and engineering firm—EPA officials said the Administrator decided that the EPA laboratories
are to be managed as an interrelated portfolio of facilities. Issued in March 2015, the synthesis report applied facility, operating cost, and workforce data, as well as
objective benchmarks to evaluate alternative approaches for the footprint, workforce, and infrastructure of its laboratory portfolio. By evaluating its facilities as an
interrelated portfolio of facilities, the agency identified eight laboratory facilities to collocate, consolidate, or further evaluate for potential collocation or
consolidation. EPA officials said actions were under way at four of these laboratory facilities, located in North Carolina, Michigan, Mississippi, and West Virginia, to close
the laboratory and either discontinue the laboratory's work or move it to another laboratory location. Officials said that, dependent upon fiscal year 2016 appropriations,
they may also close two facilities in Colorado and Oregon and move these laboratories' work to another laboratory location. In addition, officials said they are continuing
to assess all options, including upgrading, collocation, or consolidation, for two additional laboratories located in Georgia and Massachusetts. EPA expects to achieve savings
and avoid costs as a result of the consolidation and collocation of these laboratories.","Fragmentation, Overlap & Duplication",Executive Branch,Environmental Protection Agency,11/19/2015
2012,25,6,"http://www.gao.gov/duplication/action_tracker/588060#t=5
",Addressed,No,Science and the environment: Environmental Laboratories (2012-25),"The Environmental Protection Agency needs to revise its overall approach to managing its 37 laboratories to address potential overlap and fragmentation and more fully leverage
its limited resources."," To identify opportunities to reduce costs associated with maintaining a footprint of 170 laboratory buildings and facilities that support organizations with potentially
overlapping functions, facility, and equipment needs, the Administrator of the Environmental Protection Agency (EPA) should improve physical infrastructure and real property
planning and investment decisions by ensuring that master plans and other facility information are up-to-date and that analysis of the use of space is based on objective
benchmarks."," EPA has taken action to reduce costs associated with maintaining a footprint of 170 laboratory buildings and facilities by conducting studies to ensure that facility
information is up-to-date and that analysis of the use of space is based on objective benchmarks, as GAO recommended in July 2011. In March 2015, EPA issued a synthesis report
that integrated the findings of two studies, one by the National Research Council and one by an architecture and engineering firm. The synthesis report applied facility,
operating cost, and workforce data, as well as objective benchmarks to evaluate alternative approaches for the footprint, workforce, and infrastructure of its laboratory
portfolio. As a result of these studies, EPA officials said in April 2015 that they had identified eight laboratory facilities to collocate, consolidate, or further evaluate
for potential collocation or consolidation. As of March 2015, actions were under way to close four of these facilities, located in North Carolina, Michigan, Mississippi, and
West Virginia, and either discontinue the laboratory's work or move it to another laboratory location. Officials said that, dependent upon fiscal year 2016 appropriations,
they may close two of eight facilities, located in Colorado and Oregon, and move these laboratories' work to another laboratory location. Officials said they are continuing
to assess all options, including upgrading, collocation or consolidation, for two laboratories located in Georgia and Massachusetts. EPA expects to achieve savings and avoid
costs as a result of the consolidation and collocation of these laboratories.","Fragmentation, Overlap & Duplication",Executive Branch,Environmental Protection Agency,11/19/2015
2012,25,7,"http://www.gao.gov/duplication/action_tracker/588060#t=6
",Addressed,No,Science and the environment: Environmental Laboratories (2012-25),"The Environmental Protection Agency needs to revise its overall approach to managing its 37 laboratories to address potential overlap and fragmentation and more fully leverage
its limited resources."," To identify opportunities to reduce costs associated with maintaining a footprint of 170 laboratory buildings and facilities that support organizations with potentially
overlapping functions, facility, and equipment needs, the Administrator of the Environmental Protection Agency (EPA) should improve physical infrastructure and real property
planning and investment decisions by improving the completeness and reliability of operating cost and other data needed to manage EPAÂ’s real property and report to external
parties."," To identify opportunities to reduce costs associated with maintaining a footprint of 170 laboratory buildings and facilities, EPA has taken action to improve the completeness
and reliability of operating costs and other data needed to manage EPA's real property, as GAO recommended in July 2011. In March 2015, EPA issued a synthesis report that
integrated the findings of two studies, one by the National Research Council and one by an architecture and engineering firm. The study conducted by the architecture and
engineering firm included a series of data confirmations to validate EPA laboratory facilities data and an evaluation of laboratory facilities based industry metrics, such as
industry benchmarks for space utilization. EPA used the results of the architecture and engineering firm's report, and the National Research Council report, to evaluate
alternative approaches for the footprint, workforce, and infrastructure of its laboratory portfolio. As a result of collecting and analyzing operating costs and other data in
these studies, EPA officials said in April 2015 that they had identified eight laboratory facilities to collocate, consolidate, or further evaluate for potential collocation
or consolidation. EPA officials said actions were under way at four of these laboratory facilities, located in North Carolina, Michigan, Mississippi, and West Virginia, to
close the laboratory and either discontinue the laboratory's work or move it to another laboratory location. Officials said that, dependent upon fiscal year 2016
appropriations, they may close two of eight facilities, located in Colorado and Oregon, and move these laboratories' work to another laboratory location. Officials said they
are continuing to assess all options, including upgrading, collocation or consolidation, for two laboratories located in Georgia and Massachusetts. In addition, the EPA
Administrator has directed the Science Advisor to continue to collect and analyze operating costs, and other data, which GAO believes should enable the agency to continue to
identify trends and opportunities to improve effectiveness and efficiency.","Fragmentation, Overlap & Duplication",Executive Branch,Environmental Protection Agency,11/19/2015
2012,25,2,"http://www.gao.gov/duplication/action_tracker/588060#t=1
",Closed-Not Addressed,No,Science and the environment: Environmental Laboratories (2012-25),"The Environmental Protection Agency needs to revise its overall approach to managing its 37 laboratories to address potential overlap and fragmentation and more fully leverage
its limited resources."," To address potentially overlapping laboratory activities and achieve efficiencies by sharing workforce expertise, the Administrator of the Environmental Protection Agency
(EPA) should establish a top-level science official with the authority and responsibility to coordinate, oversee, and make management decisions regarding major scientific
activities throughout the agency, including the work of all program, regional, and Office of Research and Development laboratories."," As of March 2017, EPA had taken some steps to implement GAO's July 2011 recommendation, but it had not given its Science Advisor the authority to make management decisions
regarding scientific activities for the laboratories. In 2012, EPA expanded the responsibilities of the agency's Science Advisor to coordinate, oversee, and make
recommendations to EPA's Administrator regarding major scientific activities across the agency, including the work of all regional, program, and Office of Research and
Development laboratories. EPA also removed the Science Advisor's responsibility of serving as the head of the Office of Research and Development, thereby avoiding a
potential conflict of responsibilities in which the Science Advisor's decisions could potentially favor the Office of Research and Development laboratories over the regional
and program laboratories. EPA's laboratories continue to operate under the direction of different senior officials using different organizational and management structures.
Further, in 2014, the National Research Council reported that enhanced coordination can be built on EPA's existing network and processes. EPA agreed with the council's
report. Since EPA does not intend to implement the action and has decided to follow the guidance of the National Research Council, GAO has closed this action as not addressed
and will no longer track implementation.","Fragmentation, Overlap & Duplication",Executive Branch,Environmental Protection Agency,3/21/2018
2012,27,1,"http://www.gao.gov/duplication/action_tracker/588012#t=0
",Partially Addressed,No,Social services: Social Security Benefit Coordination (2012-27),Benefit offsets for related programs help reduce the potential for overlapping payments but pose administrative challenges.," In response to prior recommendations, the Social Security Administration (SSA) has taken steps to explore the possibilities of sharing information with states and the
workers' compensation insurance industry to identify persons who might be receiving workers' compensation benefits. While some information sharing has taken place, GAO
continues to believe that additional opportunities exist to share information. While obtaining information from states is difficult, these efforts may help identify workers'
compensation beneficiaries so that benefits can be appropriately and accurately offset."," As GAO indicated in February 2012, additional opportunities exist to share information. While SSA has taken some steps to explore information sharing with states, the data
SSA has on workers' compensation benefits are limited, and the agency is also now working to obtain federal workers' compensation data.  In January 2013, SSA stated
that its SSA Access to State Records Online (SASRO) agreements with states outline conditions under which it is permitted access to query state records, which could provide it
with information, such as unemployment and wage data, and limited information from workers' compensation agencies. While state participation as party to an agreement is
voluntary, SSA officials said that over 40 states/territories had signed SASRO agreements. However, SSA officials estimated that only 15 states/territories with SASRO
agreements provided access to unemployment data and only 15 states provided access to workers' compensation data. While access to these data might help SSA appropriately and
accurately offset benefits, SSA only has access to these data from a small number of states/territories and is still trying to determine whether the information it is
receiving is useful to applying benefit offsets. In March 2014, SSA indicated that, after further evaluation, it determined that the workers' compensation information
available in these few states is very limited and sometimes incorrect or unclear. Without this information, SSA is dependent solely on the disabled worker to report receipt
of, or change to, the workers' compensation benefit payments. SSA indicated that it included a legislative proposal in the President's budget for fiscal years 2013-2017
that would require state and local governments and private insurers administering workers' compensation and public disability benefits to provide information on payments
made to individuals. In November 2016, SSA reported that progress remains largely unchanged as the data SSA has are limited and as of January 2019 no legislative action had
been taken. However, SSA indicated that it is negotiating with the Department of Labor (DOL) to obtain federal workers' compensation payment information through a data
exchange. While this will only provide workers' compensation data for federal workers, it will help identify some workers' compensation beneficiaries so that benefits can
be appropriately and accurately offset. As of December 2017, SSA indicated that the data exchange with DOL is moving forward, but that the agency's proposal for a system
update to receive the Federal Employees' Compensation Act (FECA) data from DOL is on hold while the agency waits for resources to become available.","Fragmentation, Overlap & Duplication",Executive Branch,Social Security Administration,3/29/2019
2012,28,2,"http://www.gao.gov/duplication/action_tracker/588011#t=1
",Consolidated or Other,No,Social services: Housing Assistance (2012-28),"Examining the benefits and costs of housing programs and tax expenditures that address the same or similar populations or areas, and potentially consolidating them, could help
mitigate overlap and fragmentation and decrease costs."," To help mitigate overlap and fragmentation and decrease costs, the Director of the Office of Management and Budget (OMB), in consultation with the Secretary of the Treasury
should develop and implement a framework for conducting performance reviews of tax expenditures. This includes (1) outlining leadership responsibilities and coordination among
agencies with related responsibilities; (2) setting a review schedule; (3) identifying review methods and ways to address the lack of credible tax expenditure information; and
(4) identifying resources needed for tax expenditure reviews."," GAO is not assessing this action as part of this area as it is already reflected inaction 2 in Area 17, Tax Expenditures, from GAOÂ’s March 2011 report. GAO will continue to
monitor OMBÂ’s efforts to develop and implement a framework for conducting performance reviews of tax expenditures and report on its progress in addressing our suggested
action in the Tax Expenditures area.","Fragmentation, Overlap & Duplication",Executive Branch,"Office of Management and Budget, Department of the Treasury",3/6/2013
2012,28,3,"http://www.gao.gov/duplication/action_tracker/588011#t=2
",Consolidated or Other,No,Social services: Housing Assistance (2012-28),"Examining the benefits and costs of housing programs and tax expenditures that address the same or similar populations or areas, and potentially consolidating them, could help
mitigate overlap and fragmentation and decrease costs."," To help mitigate overlap and fragmentation and decrease costs, the Director of the Office of Management and Budget (OMB), in consultation with the Secretary of the Treasury
should require that tax expenditures be included in executive branch budget and performance review processes."," GAO is not assessing this action as part of this area as it is already reflected inaction 4 in Area 17, Tax Expenditures, from GAOÂ’s March 2011 report. GAO will continue to
monitor OMBÂ’s efforts to develop and implement a framework for conducting performance reviews of tax expenditures and report on its progress in addressing our suggested
action in the Tax Expenditures area.","Fragmentation, Overlap & Duplication",Executive Branch,"Office of Management and Budget, Department of the Treasury",3/6/2013
2012,28,1,"http://www.gao.gov/duplication/action_tracker/588011#t=0
",Not Addressed,No,Social services: Housing Assistance (2012-28),"Examining the benefits and costs of housing programs and tax expenditures that address the same or similar populations or areas, and potentially consolidating them, could help
mitigate overlap and fragmentation and decrease costs."," To optimize the federal role in rural housing, the Congress may wish to consider requiring the Department of Agriculture (USDA) and the Department of Housing and Urban
Development (HUD) to examine the benefits and costs of merging those programs that serve similar markets and provide similar products. As a first step, the Congress could
consider requiring USDA and HUD to explore merging their single-family insured lending programs and multifamily portfolio management programs, taking advantage of the best
practices of each and ensuring that targeted populations are not adversely affected."," No legislation enacted. As of March 2019, no legislation had been enacted or was enacted in the 115th Congress. In the 113th Congress, the House Committee on Financial
Services approved the Protecting American Taxpayers and Homeowners Act (PATH Act) which, among other things, aimed to coordinate federal housing policy among HUD's Federal
Housing Administration (FHA) and USDA's Rural Housing Service (RHS), and required the two agencies to synchronize their technology and risk management within similar
programs. Specifically, Section 216 of the bill required RHS to utilize FHA's financial underwriting and operations systems for making, insuring or guaranteeing the
insurance products within RHS's housing programs. This legislation was not enacted. However, consistent with GAO's September 2000 suggestion, the Office of Management and
Budget issued a reform plan and reorganization recommendations in June 2018 that include a proposal to consolidate oversight and policy direction of similar federal housing
programs under one agency. Specifically, the proposal would move USDA's rural housing loan guarantee and rental assistance programs to HUD. The proposal states that the
reorganization could be modeled after a provision in a prior draft bill, the FHA-Rural Regulatory Improvement Act of 2011, which would have created a rural housing office
within HUD and transferred the USDA housing programs into that office. The proposal further states that the consolidation would help achieve long-term improvements in
operational efficiency and service delivery by taking advantage of best practices from each agency, reducing or eliminating conflicting requirements, and potentially reducing
overhead costs.","Fragmentation, Overlap & Duplication",Congressional,Congress,3/29/2019
2012,28,4,"http://www.gao.gov/duplication/action_tracker/588011#t=3
",Partially Addressed,No,Social services: Housing Assistance (2012-28),"Examining the benefits and costs of housing programs and tax expenditures that address the same or similar populations or areas, and potentially consolidating them, could help
mitigate overlap and fragmentation and decrease costs."," The Secretary of the Department of Housing and Urban Development (HUD), in consultation with the Rental Policy Working Group, should work with states and localities to
develop an approach for compiling and reporting on the collective performance of federal, state, and local rental assistance programs. Such an effort may begin with one or
more pilots to test approaches before they are considered for wider application. This action was identified in GAO's September 2015 report, Affordable Rental Housing:
Assistance Is Provided by Federal, State, and Local Programs, but There Is Incomplete Information on Collective Performance (GAO-15-645), and was added to the Action Tracker
in April 2017."," In December 2018, a HUD official said the agency was working to address GAO's September 2015 recommendation. The official said HUD was in the planning stages of adding the
Low Income Housing Tax Credit and HOME Investment Partnerships programs to the existing subsidized housing database starting in 2019. He said these two programs provide a
federal nexus for tracking significant components of state and local housing program spending, including variables for state rental assistance, use of mortgage revenue bonds
used for housing, and information on state and local funding used for the required program matching funds. GAO agrees that this is a positive step in addressing the
recommendation and will continue to monitor HUD's efforts and will assess the results as they become available. Without information on the government-wide performance of
rental assistance programs, the Congress, decision makers, and stakeholders are hampered in their ability to evaluate the collective performance of federal, state, and local
rental assistance programs.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Housing and Urban Development,3/29/2019
2012,29,1,"http://www.gao.gov/duplication/action_tracker/588054#t=0
",Addressed,No,"Training, employment, and education: Early Learning and Child Care (2012-29)","The Departments of Education and Health and Human Services should extend their coordination efforts to other federal agencies with early learning and child care programs to
mitigate the effects of program fragmentation, simplify children's access to these services, collect the data necessary to coordinate operation of these programs, and
identify and minimize any unwarranted overlap and potential duplication."," To mitigate the effects of program fragmentation, simplify children's access to these services, collect the data necessary to coordinate operation of these programs, and
identify and minimize any unwarranted overlap and potential duplication, the Secretaries of Education and Health and Human Services (HHS) should deepen and extend their
ongoing coordination efforts by including all the federal agencies that provide or support early learning or child care services in an inter-departmental workgroup that
focuses on this population."," The Departments of Education (Education) and Health and Human Services (HHS) have addressed GAO's February 2012 suggestion to deepen and extend coordination efforts among
federal agencies with early learning and child care programs. Education and HHS considered expanding membership of the Interagency Policy Board on Early Learning—their
inter-departmental workgroup that focuses on children—to other agencies identified by GAO as providing early learning or child care services. However, rather than including
these other agencies as members of their workgroup, they ultimately decided to include them in discussions at each meeting, as appropriate. Discussion topics during 2014
meetings included early childhood workforce and professional development. Additionally, in their January 2015 meeting, the agencies discussed early childhood homelessness. The
Departments of Housing and Urban Development (HUD) and Agriculture, two of the departments that GAO identified as providing early learning and child care programs, attended
this meeting. The Board also discussed how it could coordinate early learning services with these agencies. Including these other agencies in relevant discussions can help
Education and HHS coordinate the operation of early learning and child care programs.  Furthermore, the Child Care and Development Block Grant Act of 2014, which the
President signed into law on November 19, 2014, requires the Secretary of HHS, in conjunction with the Secretary of Education, to conduct an inter-departmental review of all
early learning and child care programs to develop a plan for eliminating overlapping programs, as identified by GAO, and make recommendations for streamlining these programs.1
These recommendations are due no later than 1 year after enactment of the Act. This effort should provide Education and HHS with the opportunity to systematically review the
multiple programs and recommend changes, as appropriate. Education and HHS officials told GAO that they have begun coordinating with each other on developing a strategy to
address this requirement. 1Pub. L. No. 113-186, § 13, 128 Stat. 1971, 2002.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of Education, Department of Health and Human Services",3/6/2015
2012,30,1,"http://www.gao.gov/duplication/action_tracker/588055#t=0
",Partially Addressed,No,"Training, employment, and education: Employment for People with Disabilities (2012-30)","Better coordination among 45 programs in nine federal agencies that support employment for people with disabilities could help mitigate program fragmentation and overlap, and
reduce the potential for duplication or other inefficiencies."," To improve performance through greater coordination among the many federal programs that support employment for people with disabilities, the Office of Management and Budget
(OMB) should consider establishing measurable, government-wide goals for employment of people with disabilities. Given the number of federal agencies and approaches involved
in supporting employment for people with disabilities, government-wide goals could help spur greater coordination and more efficient and economical service delivery in
overlapping program areas. To determine whether these goals are being met, agencies should establish related measures and indicators and collect additional data to inform
these measures."," OMB has taken steps toward establishing measurable goals for employment of people with disabilities, as GAO suggested in February 2012. In March 2019, OMB reported that the
administration is pursuing several legislative changes, administrative actions, and demonstration projects intended to either improve collaboration across multiple federal
agencies or address the relatively low levels of employment of people with disabilities. However, OMB had not established measurable government-wide goals across the group of
agencies and programs that support employment for people with disabilities. To date, OMB provided the following examples of goal- and measure-setting for certain programs: In
March 2019, OMB reported that, as part of the Federal Partners in Transition interagency group, it works with other agencies to enhance coordination through the identification
of a shared vision, compatible outcome goals, and policy priorities that can lead to improved employment outcomes for youth with disabilities. These goals are articulated in
the 2020 Federal Youth Transition Plan and include five outcome goals related to youth transitions into adult life. In addition, in August 2016, the Departments of Education
and Labor defined the common performance measures to be used by the core Workforce Innovation and Opportunity Act (WIOA) job training programs, which also serve individuals
with disabilities. According to OMB, the core WIOA programs began collecting common performance measure data on July 1, 2017, and the Rehabilitation Services Administration
has been working to provide technical assistance to state Vocational Rehabilitation agencies to collect and report high-quality performance data. In September 2013, the
Department of Labor's Office of Federal Contract Compliance Programs (OFCCP) published a final rule related to section 503 of the Rehabilitation Act of 1973, as amended,
effective March 2014, that introduced a goal for federal contractors and subcontractors that individuals with disabilities make up 7 percent of each job group in their
workforce, or the entire workforce for smaller contractors. To meet this goal, OFCCP estimated that federal contractors would hire almost 600,000 individuals with
disabilities. In January 2018, OMB reported that OFCCP completed its system upgrade in April 2017 for collecting section 503 data on contractor performance against the goal.
OFCCP expected to have sufficient data to meaningfully assess contractor performance against this goal by the end of 2018, but OMB did not provide an update on this effort, as
of March 2019. The prior administration exceeded its goal to hire 100,000 people with disabilities at federal agencies over 5 years, according to a September 2016 Office of
Personnel Management report. Beyond these goal-setting steps, in March 2019, OMB reported that the fiscal year 2018 and 2019 budgets proposed a unified strategy to evaluate
creative and effective ways to promote greater labor force participation of people with disabilities by expanding demonstration authority that allows the administration to
test new program rules and require mandatory participation by program applicants and beneficiaries. The fiscal year 2020 budget request also includes this proposal. According
to OMB, the Departments of Education, Labor, and Health and Human Services (HHS) and the Social Security Administration (SSA)—with direction and support from OMB—each have
projects underway as part of a demonstration portfolio focused on early intervention projects. For example, OMB cited a demonstration project between the Department of Labor
and SSA called the Retaining Employment and Talent After Injury/Illness Network, which will test how a Washington State program designed to improve labor force participation
of individuals with temporary injuries and disabilities works in other places and for a broader population. OMB reported that all phase 1 grants to 8 states and support
contracts have been awarded for this project. In another example, OMB reported that SSA is working with HHS to develop an early intervention demonstration to promote
employment and prevent future Supplemental Security Income (SSI) applications by testing early assessment and treatment of work-limiting health conditions, efficient program
referrals, case management, and other supports. The two agencies are on track to have their project awarded in fiscal year 2019. A third project within the Department of
Education involves five state Vocational Rehabilitation agencies identifying work-based learning interventions for students with disabilities. While each of these initiatives
has involved setting goals or testing new approaches for a subset of federal disability programs or populations, as of March 2019, OMB had not established measurable
government-wide goals across the larger group of agencies and programs that support employment for people with disabilities. Establishing such goals and related measures could
further enhance coordination and help improve employment outcomes for people with disabilities, including finding or maintaining employment outside of the federal
government. ","Fragmentation, Overlap & Duplication",Executive Branch,Office of Management and Budget,3/29/2019
2012,30,2,"http://www.gao.gov/duplication/action_tracker/588055#t=1
",Partially Addressed,No,"Training, employment, and education: Employment for People with Disabilities (2012-30)","Better coordination among 45 programs in nine federal agencies that support employment for people with disabilities could help mitigate program fragmentation and overlap, and
reduce the potential for duplication or other inefficiencies."," To achieve the greatest efficiency and effectiveness, the Office of Management and Budget (OMB) should continue to work with executive agencies that administer overlapping
programs to determine whether program consolidation might result in administrative savings and more effective and efficient delivery of services. Executive agencies should
seek any necessary statutory authority to consolidate programs if there would be sufficient savings to merit such an action."," OMB has taken some steps to streamline certain programs and improve coordination more broadly, and the current administration indicated new efforts to further streamline
programs, as GAO suggested in February 2012.  OMB worked with executive agencies to propose consolidating or eliminating some of the 45 programs that support employment
for people with disabilities that GAO identified in February 2012. In 2014, 2 of these programs were eliminated by the Workforce Innovation and Opportunity Act (WIOA).
Specifically, according to the Statement of the Managers to Accompany the Workforce Innovation and Opportunity Act (WIOA), WIOA eliminated 15 programs, 2 of which were among
the 45 we identified: the Veterans' Workforce Investment Program, administered by the Department of Labor, and the Migrant and Seasonal Farmworker Program administered by
the Department of Education. Subsequently, the president's fiscal year 2019 and 2020 budget requests proposed eliminating 2 more of these programs: the Supported Employment
State Grants within the Department of Education and the Senior Community Service Employment Program within the Department of Labor. In March 2017, OMB reported that it was
focused on improving the coordination and effectiveness of existing programs by supporting common measures and integrated services through a subset of federal disability
programs authorized by WIOA. OMB emphasized the need for services for people with disabilities to be job-driven in the same ways as programs for all individuals, and including
people with disabilities in programs that serve the broader population. In June 2018, OMB released a report, Delivering Government Solutions in the 21st Century, outlining a
government-wide reform plan and reorganization recommendations. As part of this plan, the administration proposed merging the Departments of Education and Labor into a single
cabinet agency. According to OMB, the new agency would reduce the fragmentation and duplication of federal workforce development programs, including those that serve people
with disabilities. The proposal would also create a component within the new agency to focus on disability employment by consolidating Education's Vocational Rehabilitation
state grants and the Department of Labor's Office of Disability Employment Policy into one office. According to OMB, this would allow for better coordination of services,
policy direction, technical assistance, and reporting.  Considering additional opportunities for cost savings or streamlining could result in more effective and efficient
delivery of services to help people with disabilities obtain and retain employment.","Fragmentation, Overlap & Duplication",Executive Branch,Office of Management and Budget,3/29/2019
2012,31,2,"http://www.gao.gov/duplication/action_tracker/588057#t=1
",Addressed,No,"Training, employment, and education: Science, Technology, Engineering, and Mathematics Education (2012-31)",Strategic planning is needed to better manage overlapping programs across multiple agencies.," To ensure the National Science and Technology CouncilÂ’s (NSTC) strategic planning process enhances the federal governmentÂ’s ability to assess what works and the process for
identifying potential program consolidation includes information on program effectiveness, the Director of the Office of Science and Technology Policy (OSTP) should direct
NSTC to develop guidance to help agencies determine the types of evaluations that may be feasible and appropriate for different types of science, technology, engineering, and
mathematics (STEM) education programs and develop a mechanism for sharing this information across agencies. This could include guidance and sharing of information that
outlines practices for evaluating similar types of programs."," In May 2013, NSTC released its STEM Education 5-Year Strategic Plan, which includes guidance to agencies on developing evaluations for STEM education programs, as recommended
in GAOÂ’s January 2012 report. Specifically, NSTCÂ’s Strategic Plan includes a coordination objective focused on improving and aligning evaluation and research strategies
across federal agencies and a set of design principles that provide guidance for how federal STEM programs should be structured and evaluated, based on current evidence and
best practices. In addition, agencies have already begun to develop shared strategies for generating evidence. For instance, the National Science Foundation and the Department
of Education developed a common evidence framework and guidelines for various education research study types. This could not only help to improve individual program
performance, but also inform agency and government-wide decisions about which programs should continue to be funded.","Fragmentation, Overlap & Duplication",Executive Branch,Office of Science and Technology Policy,12/5/2013
2012,31,1,"http://www.gao.gov/duplication/action_tracker/588057#t=0
",Addressed,No,"Training, employment, and education: Science, Technology, Engineering, and Mathematics Education (2012-31)",Strategic planning is needed to better manage overlapping programs across multiple agencies.," To ensure the federal government strategically invests limited funds in an efficient and effective manner that achieves the greatest impact in developing a pipeline of future
workers in science, technology, engineering, and mathematics (STEM) fields, the Director of the Office of Science and Technology Policy (OSTP) should direct the National
Science and Technology Council (NSTC) to work with agencies, through its strategic planning process to identify programs that might be candidates for consolidation or
elimination. Specifically, this could be achieved through an analysis that includes information on program overlap, similar to the analysis conducted by GAO in this report,
and information on program effectiveness. As part of this effort, OSTP should work with agency officials to identify and report any changes in statutory authority necessary to
execute each specific program consolidation identified by NSTCÂ’s strategic plan."," OSTP directed NSTC through its strategic planning process, to identify programs that might be candidates for consolidation or elimination, as GAO recommended in January 2012.
Specifically, in the Coordinating Federal Science, Technology, Engineering, and Mathematics (STEM) Education Investments: Progress Report, published in February 2012, NSTC
identified a number of programs that could be eliminated in fiscal year 2013. By identifying programs for consolidation, elimination, and other actions to increase efficiency
and effectiveness, the administration could reduce the chance of investing scarce government resources without achieving the greatest impact in developing a pipeline of future
workers in STEM fields.","Fragmentation, Overlap & Duplication",Executive Branch,Office of Science and Technology Policy,3/6/2013
2012,31,3,"http://www.gao.gov/duplication/action_tracker/588057#t=2
",Addressed,No,"Training, employment, and education: Science, Technology, Engineering, and Mathematics Education (2012-31)",Strategic planning is needed to better manage overlapping programs across multiple agencies.," To ensure agencies' efforts are better aligned to governmentwide science, technology, engineering, and mathematics (STEM) education goals and federal resources are
concentrated on advancing those goals, the Director of the Office of Science and Technology Policy (OSTP) should direct the National Science and Technology Council (NSTC) to
develop guidance for how agencies can better incorporate each agency's STEM education efforts and the goals from NSTC's 5-year STEM Education Strategic Plan into each
agency's own performance plans and reports."," In May 2013 NSTC released its STEM Education 5-Year Strategic Plan and in the President's 2015 budget submission, the administration named STEM education as a cross-agency
priority goal. Because STEM education is a cross-agency priority goal, the Office of Management and Budget must review on a quarterly basis agencies' progress in
meeting this goal. Furthermore, in July 2013, a joint OSTP/Office of Management and Budget memorandum included guidance to agencies on how to align their programs and 2015
budget submissions with the goals of NSTC's STEM Education 5-Year Strategic Plan. This guidance could help agencies to better target their resources toward programs with
positive outcomes and to align them with national STEM education goals.","Fragmentation, Overlap & Duplication",Executive Branch,Office of Science and Technology Policy,3/6/2015
2012,31,4,"http://www.gao.gov/duplication/action_tracker/588057#t=3
",Addressed,No,"Training, employment, and education: Science, Technology, Engineering, and Mathematics Education (2012-31)",Strategic planning is needed to better manage overlapping programs across multiple agencies.," To improve transparency and strengthen accountability of the National Science and Technology Council's (NSTC) strategic planning and coordination efforts, the Director of the
Office of Science and Technology Policy (OSTP) should direct NSTC to develop a framework for how agencies will be monitored to ensure that they are collecting and reporting on
NSTC strategic plan goals. This framework should include alternatives for a sustained focus on monitoring coordination of science, technology, engineering, and mathematics
(STEM) education programs if the NSTC Committee on STEM (CoSTEM) terminates in 2015 as called for in its charter."," In May 2013, NSTC released its STEM Education 5-Year Strategic Plan, which includes roadmaps and implementation plans for STEM education investment priority areas and
interagency coordination approaches and has since begun to track and report on agencies' progress toward national STEM goals, as GAO recommended in January 2012. The
strategic plan states that CoSTEM will create implementation subcommittees that will be responsible for (1) reviewing roadmaps and implementation plans, (2) tracking
implementation of priority areas, (3) developing and monitoring metrics for progress, and (4) developing a framework and process for more coordinated federal STEM education
budget planning. In January 2014, NSTC also extended the charter of one of the implementation subcommittees—the Federal Coordination in Science, Technology, Engineering and
Mathematics Education (FC-STEM) subcommittee—until May 2018. The FC-STEM subcommittee, composed of 12 federal agencies, has established an action plan that outlines subgoals
linked to the 5-Year Strategic Plan and designated working groups that are responsible for quarterly reporting and monitoring progress toward these goals. The plan includes
key milestones, due dates, and potential barriers to achieving the goals. Such a plan could help to enhance federal agencies' efforts to implement a coordinated STEM
education approach that focuses on national priorities, as well as identify critical performance information that agencies should collect and report on that aligns with these
priorities.","Fragmentation, Overlap & Duplication",Executive Branch,Office of Science and Technology Policy,3/6/2015
2012,32,1,"http://www.gao.gov/duplication/action_tracker/588056#t=0
",Consolidated or Other,No,"Training, employment, and education: Financial Literacy (2012-32)","Overlap among financial literacy activities makes coordination and clarification of roles and responsibilities essential, and suggests potential benefits of consolidation."," Congress may wish to consider requiring federal agencies to evaluate the effectiveness of their financial literacy efforts and, if appropriate, identify options for
consolidating such efforts. Federal agencies could potentially make the most of scarce resources by consolidating financial literacy efforts into the activities and agencies
that are most effective. In addition to improving effectiveness, such consolidation could have monetary savings."," As a result of GAO's July 2012 report, Financial Literacy: Overlap of Programs Suggests There May Be Opportunities for Consolidation (GAO-12-588), GAO is no longer
assessing this action.  In February 2012, GAO expected to suggest that Congress consider requiring federal agencies to evaluate the effectiveness of financial literacy
efforts and identify options for consolidating such efforts. However, upon further review of the evaluations efforts underway, GAO subsequently concluded in its July 2012
report that the Financial Literacy and Education Commission was better positioned to be the entity to identify possible options for consolidation, which would be consistent
with the commission's statutory responsibility to propose means of eliminating overlap and duplication among federal financial literacy activities. GAO also noted that the
commission's national strategy would be one appropriate vehicle for providing guidance on the appropriate allocation of federal resources. Therefore, GAO recommended that
the Secretary of the Treasury and the Director of the Bureau of Consumer Financial Protection, who respectively serve as Chair and Vice Chair of the commission, in concert
with other agency representatives on the commission, (1) identify for federal agencies and Congress options for consolidating federal financial literacy efforts into the
activities and agencies that are best suited or most effective, and (2) revise the commission's national strategy to incorporate clear recommendations on the allocation of
federal financial literacy resources across programs and agencies.GAO added these new recommendations from the July 2012 report to GAO's Action Tracker in April 2014 (see
Actions 4 and 5) and will monitor the status of the commission's implementation of them. Commenting on a draft of that report, the Department of the Treasury agreed that the
commission should recommend ways to improve outcomes of the federal government's financial literacy efforts and allocate resources effectively, such as by identifying
options for consolidation. The Bureau of Consumer Financial Protection subsequently noted its agreement as well, commenting that the commission has been developing a strategic
plan that identifies opportunities for coordination and synergy among its member agencies.","Fragmentation, Overlap & Duplication",Congressional,Congress,3/6/2014
2012,32,2,"http://www.gao.gov/duplication/action_tracker/588056#t=1
",Addressed,No,"Training, employment, and education: Financial Literacy (2012-32)","Overlap among financial literacy activities makes coordination and clarification of roles and responsibilities essential, and suggests potential benefits of consolidation."," Congress may wish to consider monitoring the implementation of the Consumer Financial Protection BureauÂ’s (CFPB) efforts. As the bureauÂ’s financial literacy activities
evolve and are implemented, it will be important to evaluate how those efforts are working and make appropriate adjustments that might promote greater efficiency and
effectiveness."," Consistent with GAOÂ’s suggestion in February 2012, Congress has been monitoring the implementation of CFPBÂ’s financial literacy efforts. In April 2012, the Senate
Subcommittee on Oversight of Government Management, the Federal Workforce, and the District of Columbia, Committee on Homeland Security and Government Affairs, conducted a
hearing on consumer financial literacy, at which the head of CFPBÂ’s Office of Financial Education testified. Further, in response to congressional requests or legislative
mandate, GAO issued five products in 2011 and 2012 that addressed, in part, CFPBÂ’s implementation of its financial literacy efforts. In addition, CFPB has reported on its
financial literacy efforts in the semi-annual reports to Congress and the oversight hearings required of it under Section 1016 of the Dodd-Frank Wall Street Reform and
Consumer Protection Act.","Fragmentation, Overlap & Duplication",Congressional,Congress,3/6/2013
2012,32,3,"http://www.gao.gov/duplication/action_tracker/588056#t=2
",Addressed,No,"Training, employment, and education: Financial Literacy (2012-32)","Overlap among financial literacy activities makes coordination and clarification of roles and responsibilities essential, and suggests potential benefits of consolidation."," The Consumer Financial Protection Bureau (CFPB) should delineate roles and responsibilities related to its new offices of Financial Education, Servicemember Affairs, and
Financial Protection for Older Americans. As these offices form more fully, they will need to continue their efforts to work with federal agencies that have overlapping
responsibilities so as to carefully delineate their respective activities and avoid duplication."," Consistent with GAOÂ’s July 2012 recommendation, CFPB has continued to take steps to avoid duplicating its financial literacy efforts with those of other federal agencies.
CFPBÂ’s Office of Financial Education meets approximately monthly with its counterparts at the Department of the Treasury, and these meetings have addressed respective roles
and responsibilities, according to staff from both agencies. CFPBÂ’s Office of Servicemember Affairs meets monthly with staff responsible for financial literacy at the
Department of Defense, and the two agencies have developed two Joint Statements of Principles to help delineate their roles and responsibilities and help coordinate their
efforts. Further, CFPBÂ’s Office of Financial Protection for Older Americans finalized a memorandum of understanding with the Federal Trade Commission in January 2012 to help
cooperate on consumer education efforts and promote consistent messages. CFPBÂ’s Office of Students has developed a memorandum of understanding with the Department of
Education designed, in part, to clarify respective areas of focus in providing education on student loans and financial aid. These actions have helped ensure that CFPBÂ’s
financial literacy activities do not duplicate those of other federal agencies.","Fragmentation, Overlap & Duplication",Executive Branch,Consumer Financial Protection Bureau,3/6/2013
2012,32,5,"http://www.gao.gov/duplication/action_tracker/588056#t=4
",Not Addressed,No,"Training, employment, and education: Financial Literacy (2012-32)","Overlap among financial literacy activities makes coordination and clarification of roles and responsibilities essential, and suggests potential benefits of consolidation."," The Secretary of the Treasury, who serves as Chair of the Financial Literacy and Education Commission (Commission), in concert with other agency representatives on the
Commission, should revise the Commission's national strategy to incorporate clear recommendations on the allocation of federal financial literacy resources across programs and
agencies."," No executive action taken as of February 2019. The Financial Literacy and Education Commission has not made clear recommendations on allocation of federal financial literacy
resources, as GAO recommended in July 2012. In November 2016, the Commission updated its national strategy. The update describes activities that the Commission and federal
agencies have taken to advance financial literacy in the areas of policy, education, practice, research, and coordination, and identifies next steps in these areas. In
addition, in a 2016 report describing its progress, the Commission states that it will consider whether actions are needed to streamline, improve, or augment federal financial
literacy programs, grants, and materials. However, these reports did not specifically make recommendations on allocation of federal resources.  In December 2017,
officials of the Department of the Treasury told GAO that the department concurred with GAO's recommended action and expected to develop recommendations on resource
allocations that would be publicly announced in fiscal years 2018 or 2019. In February 2019, an official said that consistent with the Office of Management and Budget's
(OMB) June 2018 government-wide reform plan, the Department of the Treasury had provided OMB with recommendations regarding federal financial literacy education activities;
however, these recommendations had not yet been publicly announced. The official said that federal financial education activities would be addressed in the President's 2020
budget and that improvements would be implemented in the years ahead. Recommendations on the allocation of federal financial literacy resources could help policymakers to
better target resources and use funds more efficiently.","Fragmentation, Overlap & Duplication",Executive Branch,Department of the Treasury,3/29/2019
2012,32,4,"http://www.gao.gov/duplication/action_tracker/588056#t=3
",Partially Addressed,No,"Training, employment, and education: Financial Literacy (2012-32)","Overlap among financial literacy activities makes coordination and clarification of roles and responsibilities essential, and suggests potential benefits of consolidation."," The Secretary of the Treasury, who serves as Chair of the Financial Literacy and Education Commission (Commission), in concert with other agency representatives on the
Commission, should identify for federal agencies and Congress options for consolidating federal financial literacy efforts into the activities and agencies that are best
suited or most effective."," The Financial Literacy and Education Commission and its member agencies have taken actions to avoid potential duplication, but as of February 2019 the Commission had not
identified options for consolidating federal financial literacy efforts, as GAO recommended in July 2012. The Commission has made significant progress in coordinating federal
financial literacy programs. Moreover, the Commission and its committees have promoted collaborations that delineate appropriate roles among agencies. For example, in recent
years the Consumer Financial Protection Bureau signed memorandums with several federal agencies clarifying respective roles in financial education for specific subpopulations,
and the Commission led an initiative that sought to coordinate and avoid overlap in federal financial literacy research efforts. Such efforts have helped avoid duplication and
inefficiency, which also is a key goal of consolidation. However, as of February 2019, the Commission had not specifically examined options for consolidation of federal
financial literacy efforts. In December 2017, an official of the Department of the Treasury told GAO that the department concurred with GAO's recommended action. In February
2019, an official said that consistent with the Office of Management and Budget's (OMB) June 2018 government-wide reform plan, the Department of the Treasury had provided
OMB with recommendations regarding federal financial literacy education activities; however, these recommendations had not yet been publicly announced. The official said
federal financial activities would be addressed in the President's 2020 budget and that improvements would be implemented in the years ahead. Identifying options for
consolidating federal financial literacy efforts can help ensure the most efficient and effective use of resources.","Fragmentation, Overlap & Duplication",Executive Branch,Department of the Treasury,3/29/2019
2012,33,1,"http://www.gao.gov/duplication/action_tracker/588014#t=0
",Addressed,No,Defense: Air Force Food Service (2012-33),"The Air Force has opportunities to achieve millions of dollars in cost savings annually by reviewing and renegotiating food service contracts, where appropriate, to better
align with the needs of installations."," To significantly reduce its food service costs at Air Force installations that are not part of the Food Transformation Initiative pilot, the Secretary of the Air Force should
monitor the actions taken by the Air Force Major Commands in response to the direction to review food service contracts, and take actions, as appropriate, to ensure that
cost-savings measures are implemented."," The Air Force has addressed GAOÂ’s July 2011 recommendation to monitor the actions taken in response to the Commander of the Air Force Services AgencyÂ’s request that each
Air Force Major Command task their bases to conduct a review of existing food service contracts to determine if their current workload estimates meet current mission needs or
contracts require modifications. As GAO reported in February 2012, according to Air Force officials, after reviewing all food service contracts, eight installations
renegotiated their contracts for a total savings of over $2.5 million per year. In addition, according to Air Force officials, all food service contracts were validated again
during fiscal year 2012 for additional savings of over $2.2 million per year. Air Force officials told GAO that the Air Force will review contracts annually for areas where
costs can be reduced. In addition, the Office of the Deputy Assistant Secretary of Defense for Military Community and Family Policy shared GAOÂ’s July 2011 report with all of
the services to highlight the lesson learned for reviewing food service contracts and also hosted a roundtable discussion where the Air ForceÂ’s Food Transformation
Initiative, including the potential cost savings associated with a food service contract review, was discussed with all of the services.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/6/2013
2012,35,1,"http://www.gao.gov/duplication/action_tracker/588031#t=0
",Addressed,No,Defense: Defense Real Property (2012-35),"Ensuring the receipt of fair market value for leasing underused real property and monitoring administrative costs could help the military services' enhanced use lease programs
realize intended financial benefits."," To help effectively implement the Enhanced Use Lease (EUL) program in order to maximize the potential economic benefits, the departmental secretaries should review and
clarify guidance describing how the fair market value (FMV) of the lease interest should be determined and how the receipt of fair market value can be best ensured."," In response to GAOÂ’s June 2011 recommendation addressed to the Secretaries of the Air Force and Army, the Air Force and the Army issued guidance on establishing the FMV of
its EUL leases. The Secretary of the Air Force issued revised guidance in May 2012 for establishing and receiving FMV for real property transactions. The Secretary of the Army
issued guidance in March 2013 that includes a requirement for asset valuation in accordance with specified industry standards to determine FMV. GAOÂ’s previous audit work did
not identify similar issues with the NavyÂ’s determinations of FMV. Issuing clear guidance describing how the FMV of the lease interest should be determined and how the
receipt of FMV can be best ensured should help the Air Force and Army maximize the economic benefits of the EUL program.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,12/5/2013
2012,35,2,"http://www.gao.gov/duplication/action_tracker/588031#t=1
",Addressed,No,Defense: Defense Real Property (2012-35),"Ensuring the receipt of fair market value for leasing underused real property and monitoring administrative costs could help the military services' enhanced use lease programs
realize intended financial benefits."," To help effectively implement the Enhanced Use Lease (EUL) program in order to maximize the potential economic benefits, the departmental secretaries should develop
procedures to regularly monitor and analyze EUL program administration costs to help ensure that the costs are in line with program benefits."," In response to GAO's June 2011 recommendation, the Secretaries of the Air Force, Army, and Navy have established procedures to monitor and analyze program administrative
costs. Specifically, in July 2013 the Air Force provided documentation to show implementation of a quarterly monitoring report to analyze EUL administrative costs, and the
Secretary of the Army issued guidance in March 2013 requiring quarterly monitoring and reporting on EUL performance to assist in analyzing the program's administrative
costs.  Further, in August 2013, the Navy issued guidance requiring that the Navy be reimbursed for certain administrative costs of EULs, and Navy officials indicated
that they have begun regular monitoring of administrative costs to implement that requirement.These actions should provide the Department of Defense and the services the
necessary information to help make informed decisions about the cost versus the benefits of the EUL programs.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,11/19/2014
2012,36,2,"http://www.gao.gov/duplication/action_tracker/588032#t=1
",Addressed,No,Defense: Military Health Care Costs (2012-36),"To help achieve significant projected cost savings and other performance goals, the Department of Defense needs to complete, implement, and monitor detailed plans for each of
its approved health care initiatives."," To enhance its efforts to manage rising health care costs and demonstrate sustained leadership commitment for achieving the performance goals of the Military Health SystemÂ’s
strategic initiatives, the Department of Defense (DOD) should complete the implementation of an overall monitoring process across its portfolio of initiatives for overseeing
the initiativesÂ’ progress and identifying accountable officials and their roles and responsibilities for all of its initiatives."," DOD completed the implementation of its overall monitoring process of its health care initiatives consistent with GAOÂ’s April 2012 recommendation by identifying accountable
officials and their roles and responsibilities and approving a standardized process that implements an 11-step project plan. Specifically, DOD has assigned each initiative a
working group, an initiative leader, and executive sponsor, who work together to help ensure that their initiative stays on schedule, on budget, and achieves performance
goals. Additionally, the Review and Analysis group, consisting of the Assistant Secretary of Defense (Health Affairs) and the Service Surgeons General, approves the
initiatives and reviews their status on a quarterly basis. DOD information notes that the executive sponsors review initiative status or progress at each quarterly meeting of
the Review and Analysis group. DODÂ’s efforts to apply a standardized process should help it better monitor the initiativesÂ’ progress, improve collaboration across the
organizational boundaries of the Military Health System, and achieve the goal of more cost-efficient health care.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/6/2013
2012,36,1,"http://www.gao.gov/duplication/action_tracker/588032#t=0
",Closed-Not Addressed,No,Defense: Military Health Care Costs (2012-36),"To help achieve significant projected cost savings and other performance goals, the Department of Defense needs to complete, implement, and monitor detailed plans for each of
its approved health care initiatives."," To enhance its efforts to manage rising health care costs and demonstrate sustained leadership commitment for achieving the performance goals of the Military Health System's
strategic initiatives, the Department of Defense (DOD) should complete and fully implement the dashboards and detailed implementation plans for each of the approved health
care initiatives in a manner consistent with results-oriented management practices, such as the inclusion of upfront investment costs and cost savings estimates. This action
was revised in GAO's April 2012 report, Defense Health Care: Applying Key Management Practices Should Help Achieve Efficiencies within the Military Health System.
(GAO-12-224). Specifically, in this report, GAO recommended that the Under Secretary of Defense for Personnel and Readiness direct the Assistant Secretary of Defense for
Health Affairs, in conjunction with the service surgeons general, to complete and fully implement, within an established time frame, the dashboards and detailed implementation
plans for each of the approved health care initiatives in a manner that incorporates the desired characteristics of results-oriented management practices, such as the
inclusion of performance metrics, investment costs, and cost savings estimates."," DOD is no longer utilizing the dashboard model which GAO recommended that DOD complete and fully implement, and is no longer pursuing the 11 health care initiatives as they
were defined when GAO recommended this action. Instead, in 2013, DOD established the Defense Health Agency (DHA) to create a more effective and integrated Military Health
System and to achieve cost savings through a series of shared services. As a result of these circumstances, GAO has closed this action as not addressed and will no longer
track implementation.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/21/2018
2012,37,1,"http://www.gao.gov/duplication/action_tracker/588034#t=0
",Addressed,No,Defense: Overseas Defense Posture (2012-37),The Department of Defense could reduce costs of its Pacific region presence by developing comprehensive cost information and re-examining alternatives to planned initiatives.," To provide the Department of Defense (DOD) and Congress with the comprehensive defense posture cost information needed to fully evaluate investment decisions and the
affordability of defense posture initiatives, the Secretary of Defense should identify and direct appropriate organizations within DOD to complete a business case analysis,
including an evaluation of alternative courses of action, for the strategic objectives that have to this point driven the decision to implement tour normalization in South
Korea."," According to DOD officials, United States Forces Korea conducted a series of consultations with the military services to evaluate the costs and benefits—a business case
analysis—associated with the tour normalization initiative, as GAO recommended in May 2011. The tour normalization initiative would increase the tour lengths for military
service members from the traditional 24-month accompanied (personnel who bring their families with them) and 12-month unaccompanied (personnel who do not bring their families)
to 36-month accompanied and 24-month unaccompanied. During these consultations, DOD officials said that United States Forces Korea determined that the full tour normalization
initiative was not affordable as proposed. Therefore, on March 29, 2012, the Commander of United States Forces Korea testified that the United States would not be moving
forward with the full tour normalization initiative because it was unaffordable and that the United States would maintain tours in South Korea at the current level. DODÂ’s
decision to not move forward with the tour normalization initiative resulted in a cost avoidance of $3.1 billion from fiscal years 2012 through 2016. This cost avoidance
represents a positive step toward ensuring that posture decisions are effectively analyzed and resources are being spent appropriately.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/6/2013
2012,37,2,"http://www.gao.gov/duplication/action_tracker/588034#t=1
",Addressed,No,Defense: Overseas Defense Posture (2012-37),The Department of Defense could reduce costs of its Pacific region presence by developing comprehensive cost information and re-examining alternatives to planned initiatives.," To provide the Department of Defense (DOD) and Congress with the comprehensive defense posture cost information needed to fully evaluate investment decisions and the
affordability of defense posture initiatives, the Secretary of Defense should identify and limit investments and other financial risks associated with construction programs at
Camp Humphreys, South Korea, that are affected by decisions related to tour normalization until a business case analysis is reviewed and the most cost-effective approach is
approved by the Secretary of Defense."," United States Forces Korea conducted a series of consultations with the military services to evaluate the costs and benefits—a business case analysis—associated with the
tour normalization initiative, as GAO recommended in May 2011. The tour normalization initiative would increase the tour lengths for military service members from the
traditional 24-month accompanied (personnel who bring their families with them) and 12-month unaccompanied (personnel who do not bring their families) to 36-month accompanied
and 24-month unaccompanied. On the basis of the completed business case analysis that identified the investments and other financial risks associated with tour normalization
in South Korea, on March 29, 2012, the Commander of United States Forces Korea testified that the United States would not be moving forward with the full tour normalization
initiative because it was unaffordable as proposed. In doing so, DOD thereby limited its investments and other financial risks associated with Camp Humphreys as affected by
the tour normalization initiative. This move to identify and limit investments and any other potential financial risks represents a positive step toward ensuring that posture
decisions are effectively analyzed and resources are being spent appropriately.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/6/2013
2012,37,3,"http://www.gao.gov/duplication/action_tracker/588034#t=2
",Addressed,No,Defense: Overseas Defense Posture (2012-37),The Department of Defense could reduce costs of its Pacific region presence by developing comprehensive cost information and re-examining alternatives to planned initiatives.," To provide the Department of Defense (DOD) and Congress with the comprehensive defense posture cost information needed to fully evaluate investment decisions and the
affordability of defense posture initiatives, the Secretary of Defense should direct the Secretaries of the military departments to develop annual cost estimates for defense
posture in the Pacific that provide a comprehensive assessment of defense posture-related costs, including costs associated with operating and maintaining existing defense
posture, as well as costs associated with defense posture initiatives, in accordance with guidance developed by the Under Secretary of Defense (Comptroller)."," DOD has taken actions resulting in more accurate and comprehensive posture costs for U.S. Pacific Command, as GAO recommended in May 2011.  The department reports funded
posture costs to Congress in the annual U.S. Global Defense Posture Report to Congress.  According to officials, prior to GAO's May 2011 report, only military
construction costs were included in the report to Congress. As a result of GAO's recommendation in May 2011, the cost data that are included in the report to Congress now
reflect all cost categories for new or ongoing funded posture initiatives in support of enduring operations that, according to DOD officials, have been approved by the
Secretary of Defense.  In addition, the ""Overseas Cost Summary"" exhibit is included annually as part of DOD's budget submission.  According to DOD officials,
the exhibit identifies the amounts necessary for funding of all personnel, operations, maintenance, facilities, and support costs for all DOD overseas military units in the
U.S. Pacific Command and thecosts of supporting all dependents who accompany DOD personnel outside of the United States. The total cost for operating and maintaining existing
installations, family housing, and other cost elements for each location in the U.S. Pacific Command area of responsibility is captured by total country cost in the
""Overseas Cost Summary"" exhibit.  According to DOD officials, since GAO's May 2011 report, DOD has placed extra emphasis on cost data collection to support greater
transparency of posture costs in the Pacific.  As a result of these actions, DOD has made substantial progress in identifying more comprehensive posture costs in the
Pacific.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/6/2015
2012,37,4,"http://www.gao.gov/duplication/action_tracker/588034#t=3
",Addressed,No,Defense: Overseas Defense Posture (2012-37),The Department of Defense could reduce costs of its Pacific region presence by developing comprehensive cost information and re-examining alternatives to planned initiatives.," To facilitate congressional oversight of plans to realign U.S. defense posture in the Pacific, and to provide reasonable assurance that the Department of Defense (DOD) will
take all appropriate measures to mitigate financial risks and better define future requirements, the Secretary of Defense should provide Congress specifics regarding
corrective actions the department plans to take."," Since May 2011, the department, to better facilitate congressional oversight to realign U.S. defense posture in the Pacific, has made corrective actions for mitigating
financial risks and better defining future requirements as GAO suggested in May 2011.  The department did this through its Combatant Command's Theater Posture Plans and
its annual integrated posture planning and prioritization process.  Posture requirements are identified in the Combatant Command's (COCOM) annual Theater Posture Plan
(TPP) and used as the basis for prioritizing initiatives across COCOMs.  According to DOD officials, these initiatives are developed from departmental guidance addressing
posture priorities.  After the initiatives have been assessed to ensure proper strategic linkage, the department begins to prioritize the initiatives to ensure that the
most critical posture requirements are identified for potential resourcing.  According to DOD officials, the TPPs include near-term estimates of posture initiatives,
long-term costs of posture initiatives, and a description of efforts to leverage existing infrastructure as alternatives to new posture requirements.  Costs included in
the TPPs are often rough order of magnitude costs.  According to DOD officials, the TPP is the key starting point for the DOD posture prioritization process and informs
DOD resourcing deliberations, ultimately resulting in decisions that produce the estimated cost of posture, as reflected in the annual U.S. Global Defense Posture Reportto
Congress.  As a result of these corrective actions, DOD has positioned itself to better identify future posture requirements, highlight any potential risks associated
with those requirements, and report the status of posture in the Pacific to Congress.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/6/2015
2012,37,5,"http://www.gao.gov/duplication/action_tracker/588034#t=4
",Addressed,No,Defense: Overseas Defense Posture (2012-37),The Department of Defense could reduce costs of its Pacific region presence by developing comprehensive cost information and re-examining alternatives to planned initiatives.," To facilitate congressional oversight of plans to realign U.S. defense posture in the Pacific, and to provide reasonable assurance that the Department of Defense (DOD) will
take all appropriate measures to mitigate financial risks and better define future requirements, the Secretary of Defense should provide Congress time frames associated with
the completion of any corrective actions the department plans to take."," Although DOD has not provided Congress with time frames related to completion of any corrective actions, it has addressed the intent of GAO's February 2012 suggested action
associated with mitigating financial risks and better defining future requirements.  DOD's actions, as described by officials, include a more robust approach to
identifying posture requirements in U.S. Pacific Command's Theater Posture Plans and a more integrated and better defined approach to posture planning and prioritization of
posture requirements.  As a result, these actions have helped facilitate congressional oversight and met the intent of GAO's suggested action.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/6/2015
2012,39,1,"http://www.gao.gov/duplication/action_tracker/588037#t=0
",Consolidated or Other,No,Economic development: Auto Recovery Office (2012-39),"Unless the Secretary of Labor can demonstrate how the Auto Recovery Office has uniquely assisted auto communities, Congress may wish to consider prohibiting the Department of
Labor from spending any of its appropriations on the Auto Recovery Office and instead require that the department direct the funds to other federal programs that provide
funding directly to affected communities."," To identify the Auto Recovery Office's assistance or benefit to auto communities, the Secretary of Labor should direct the office to (1) document the office's
achievements to date, including its assistance to various auto communities; (2) establish a process for measuring the office's results; and (3) determine when and how the
specialized assistance provided by the office can be transitioned to existing federal programs."," The Secretary of Labor has taken action to address GAO's May 2011 recommendation to identify the Auto Recovery Office's assistance to auto communities. In responding to
GAO's May 2011 report that recommended the office collect and assess such information, the office provided examples of assistance provided to specific communities. However,
it did not have a process to systematically inventory and analyze all assistance provided to auto communities, making it difficult to identify the office's assistance or
benefit to such communities. The Department of Labor reported to GAO in March 2014 that it did not fund the Auto Recovery Office's operations in fiscal year 2014, and has
begun an orderly wind-down of the office.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Labor,3/6/2014
2012,39,2,"http://www.gao.gov/duplication/action_tracker/588037#t=1
",Addressed,No,Economic development: Auto Recovery Office (2012-39),"Unless the Secretary of Labor can demonstrate how the Auto Recovery Office has uniquely assisted auto communities, Congress may wish to consider prohibiting the Department of
Labor from spending any of its appropriations on the Auto Recovery Office and instead require that the department direct the funds to other federal programs that provide
funding directly to affected communities."," In the absence of documented results, Congress may wish to consider prohibiting the Department of Labor from spending any of its appropriations on the Auto Recovery Office
and instead require that the department direct the funds to other federal programs that provide funding directly to affected communities."," Although Congress took no legislative action, the Department of Labor reported in March 2014 that it did not fund the Auto Recovery Office's operations in fiscal year 2014
and has begun an orderly wind-down of the office.",Cost Savings & Revenue Enhancement,Congressional,Congress,3/6/2014
2012,40,1,"http://www.gao.gov/duplication/action_tracker/588038#t=0
",Closed-Not Addressed,No,Energy: Excess Uranium Inventories (2012-40),Marketing the Department of Energy's excess uranium could provide substantial revenue for the government.," To pursue potential options for depleted uranium, Congress may wish to clarify the Department of Energy's (DOE) statutory authority regarding depleted uranium, explicitly
providing direction about whether and how DOE may sell or transfer the tails in their current form.  Depending on the terms of the legislation, and given the significant
amount of tails in inventory, the government could garner substantial revenue as a result."," As of February 23, 2018, Congress had not passed legislation clarifying DOE's statutory authority to sell or transfer depleted uranium tails—a product of the uranium
enrichment process—as GAO suggested in March 2008. However, since GAO's 2011 report, both the uranium market and DOE's uranium needs have changed. Market prices for
uranium have decreased, and the composition of DOE's depleted uranium tails' inventory has changed, thereby lowering the value of DOE's remaining inventory. For example,
in 2012, DOE transferred some of its most valuable depleted uranium tails for enrichment by a third party. GAO calculated that the value of DOE's depleted uranium tails'
inventory dropped from $4.2 billion in 2011 to about $1 billion in 2014. In addition, when GAO's 2011 report was issued, the United States still had a domestic uranium
enrichment capability to support both commercial and national security needs for enriched uranium. This is no longer the case, and DOE may now need to retain its excess
uranium inventory to meet national security needs. Because of the significant change of circumstances, GAO has closed this action as not addressed and will no longer track
implementation.",Cost Savings & Revenue Enhancement,Congressional,Congress,3/21/2018
2012,40,2,"http://www.gao.gov/duplication/action_tracker/588038#t=1
",Closed-Not Addressed,No,Energy: Excess Uranium Inventories (2012-40),Marketing the Department of Energy's excess uranium could provide substantial revenue for the government.," If Congress sees merit in using the proceeds from the barter, transfer, or sale of federal uranium assets to pay for environmental cleanup of uranium enrichment plants, it
could consider providing the Department of Energy (DOE) with explicit authority to barter excess uranium and to retain the proceeds from all three types of uranium
transactions (barter, transfer, and sale).  Likewise, Congress could direct DOE to sell uranium for cash and make those proceeds available by appropriation for
decontamination and decommissioning expenses at DOE's uranium enrichment plants."," As of February 23, 2018, Congress had not passed legislation providing DOE with explicit authority to barter excess uranium and to retain the proceeds from the three types of
uranium transactions, as GAO suggested in September 2011. However, since GAO's 2011 report, both the uranium market and DOE's uranium needs have changed. Market prices for
uranium have decreased, and the composition of DOE's depleted uranium tails' inventory has changed, thereby lowering the value of DOE's remaining inventory. For example,
in 2012, DOE transferred some of its most valuable depleted uranium tails for enrichment by a third party. GAO calculated that the value of DOE's depleted uranium tails'
inventory dropped from $4.2 billion in 2011 to about $1 billion in 2014. In addition, when GAO's 2011 report was issued, the United States still had a domestic uranium
enrichment capability to support both commercial and national security needs for enriched uranium. This is no longer the case, and DOE may now need to retain its excess
uranium inventory to meet national security needs. Because of the significant change of circumstances, GAO has closed this action as not addressed and will no longer track
implementation.",Cost Savings & Revenue Enhancement,Congressional,Congress,3/21/2018
2012,41,1,"http://www.gao.gov/duplication/action_tracker/588041#t=0
",Addressed,No,General government: General Services Administration Schedules Contracts Fee Rates (2012-41),Reevaluating fee rates on the General Services Administration's Multiple Award Schedules contracts could result in significant cost savings governmentwide.," To improve the management of the Multiple Award Schedules program, the Administrator of General Services should direct the Federal Acquisition Service Commissioner to develop
and implement guidance for evaluation of current fee rates when an individual program consistently transfers excess revenue to the reserve funds."," The General Services Administration (GSA) established a new policy and developed guidelines for annual Program Rate Reviews, as GAO recommended in September 2011, and plans
to consider whether a reduction in the fee rate for the Multiple Award Schedules program is warranted. The Schedules program earned excess revenues averaging $62 million each
year from fiscal years 2007 through 2010. In February 2012, GSA established a new policy and guidelines to annually review the revenues of its interagency contract programs,
assess the fee rate for the Schedules program, and trigger a fee rate review for any individual program that gains (or loses) revenue continuously over a 3-year period. GSA
initiated the annual review process in March 2012. In September 2012 testimony, the Acting Administrator stated that GSA is currently working to determine the appropriate
reduction to the current fee rates, including the Schedules, and plans to establish an interagency working group to review and develop recommendations on the overall fee
structure for the Schedules program. If the working group recommends a reduction in the current fee rate, this could result in significant cost savings government-wide.",Cost Savings & Revenue Enhancement,Executive Branch,General Services Administration,3/6/2013
2012,44,4,"http://www.gao.gov/duplication/action_tracker/588042#t=3
",Addressed,No,General government: Internal Revenue Service Enforcement Efforts (2012-44),"Enhancing the Internal Revenue Service enforcement and service capabilities can help reduce the gap between taxes owed and paid by collecting billions in tax revenue and
facilitating voluntary compliance."," To increase revenue, reduce costs, and promote voluntary compliance, the Internal Revenue Service (IRS) should collect and report more information on the whistleblower
program and establish a process to follow up on claims that exceed review time targets."," IRS has taken several steps to collect more information on the whistleblower program, as GAO recommended in August 2011, including updating the whistleblower claims tracking
system, collecting more information from whistleblowers, and reporting more statistics about whistleblower claims and payments. In July and August of 2012, the IRS
Whistleblower Office added several fields to its claims tracking system to collect additional information on whistleblower claims, such as how long claims remain in each
review status and reasons why claims are rejected or suspended, and included this information in the Whistleblower Office 2013 Annual Report. IRS also released an updated
form, Form 211: Application for Award for Original Information, for whistleblowers to use when submitting claims. The revised form requests additional information from
whistleblowers, including a description of the relationship between the whistleblower and the targeted taxpayer.  IRS has also adopted a 90-day review time target for
whistleblower claims. Whistleblower Office officials stated that they follow up monthly via e-mail with the operating divisions on the most aged whistleblower claims, and that
all aged claims must be explained quarterly on internal reports that are reviewed by the Deputy Commissioner for Services and Enforcement. These actions are positive steps in
helping the Whistleblower Office more effectively leverage external resources to collect more tax revenue. Further, these actions should help IRS assess the effectiveness of
the program and encourage more whistleblowers to submit claims. ",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,11/19/2014
2012,44,5,"http://www.gao.gov/duplication/action_tracker/588042#t=4
",Addressed,No,General government: Internal Revenue Service Enforcement Efforts (2012-44),"Enhancing the Internal Revenue Service enforcement and service capabilities can help reduce the gap between taxes owed and paid by collecting billions in tax revenue and
facilitating voluntary compliance."," To increase revenue, reduce costs, and promote voluntary compliance, the Internal Revenue Service (IRS) should determine the costs and benefits of creating automated
telephone applications and automate those where benefits exceed the costs."," IRS has expanded some automated telephone and online applications to assist taxpayers, as GAO recommended in December 2011. In March 2013, IRS launched an automated telephone
and online application that allows taxpayers to identify the status of their amended returns. It also developed an online application allowing taxpayers to locate Volunteer
Income Tax Assistance sites but noted that it was cost prohibitive to provide a similar application over the telephone. Implementing automated telephone and online
applications has provided taxpayers with additional options for accessing IRS's services.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,11/15/2015
2012,44,1,"http://www.gao.gov/duplication/action_tracker/588042#t=0
",Not Addressed,No,General government: Internal Revenue Service Enforcement Efforts (2012-44),"Enhancing the Internal Revenue Service enforcement and service capabilities can help reduce the gap between taxes owed and paid by collecting billions in tax revenue and
facilitating voluntary compliance."," To help improve taxpayer compliance, Congress may wish to make owners of rental real estate subject to the same payment reporting requirements regardless of whether they
engaged in a trade or business under current law."," No legislative action had been taken, as of March 2019, to make owners of rental real estate subject to the same payment reporting requirements regardless of whether they
engaged in a trade or business under current law. Changing reporting requirements and holding taxpayers with rental real estate to the same filing requirements as taxpayers
whose activities are considered a trade or business would provide clarity about who is required to file, which would improve tax compliance.",Cost Savings & Revenue Enhancement,Congressional,Congress,3/29/2019
2012,44,2,"http://www.gao.gov/duplication/action_tracker/588042#t=1
",Not Addressed,No,General government: Internal Revenue Service Enforcement Efforts (2012-44),"Enhancing the Internal Revenue Service enforcement and service capabilities can help reduce the gap between taxes owed and paid by collecting billions in tax revenue and
facilitating voluntary compliance."," To help improve taxpayer compliance, Congress may wish to require payers to report service payments to corporations, thereby reducing payers' burden to determine which
payments require reporting."," No legislative action had been taken, as of March 2019, to require payers engaged in a trade or business to report on payments to corporations for services, thereby reducing
these payers' burden to determine which payments require reporting. Reporting of third-party information is a powerful compliance tool, and eliminating the reporting exemption
for payments to corporations would be a cost-effective way to improve voluntary compliance.",Cost Savings & Revenue Enhancement,Congressional,Congress,3/29/2019
2012,44,6,"http://www.gao.gov/duplication/action_tracker/588042#t=5
",Partially Addressed,Yes,General government: Internal Revenue Service Enforcement Efforts (2012-44),"Enhancing the Internal Revenue Service enforcement and service capabilities can help reduce the gap between taxes owed and paid by collecting billions in tax revenue and
facilitating voluntary compliance."," To increase revenue, reduce costs, and promote voluntary compliance, the Internal Revenue Service (IRS) should finalize a more comprehensive plan for online services,
including an assessment of granting taxpayers the ability to update their account information online."," IRS made progress in improving its online services strategy, as recommended in GAO's December 2011 and April 2013 reports; however, in October 2018 IRS officials in the
Office of Online Services confirmed that they do not have a specific strategy that outlines their long-term vision for increasing online services and web offerings. Rather,
officials said that they rely on IRS's fiscal year 2018–2022 Strategic Plan that includes objectives related to expanding digital options for taxpayers and professionals
to interact efficiently with IRS. Objectives also related to developing additional self-assistance and correction tools for enhanced online account capabilities. However, this
plan is at a high level and does not include business cases for new online services that describe the potential benefits and costs of the projects. The plan also lacks
timelines and does not prioritize proposed projects. GAO will continue to evaluate IRS's progress on developing a long-term strategy to improve web services as part of
ongoing work. A long-term comprehensive strategy for its online services will help ensure IRS is maximizing the benefit to taxpayers from this investment.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/29/2019
2012,44,3,"http://www.gao.gov/duplication/action_tracker/588042#t=2
",Partially Addressed,No,General government: Internal Revenue Service Enforcement Efforts (2012-44),"Enhancing the Internal Revenue Service enforcement and service capabilities can help reduce the gap between taxes owed and paid by collecting billions in tax revenue and
facilitating voluntary compliance."," To increase revenue, reduce costs, and promote voluntary compliance, the Internal Revenue Service (IRS) should track the examination results for abusive tax avoidance
transactions (ATAT) versus non-ATAT issues separately and check whether taxpayers filed all required ATAT-related disclosure forms."," IRS had taken steps to check whether taxpayers filed all required ATAT-related disclosure obligations, but as of November 2018, IRS did not plan on taking any further actions
to track examination results for ATAT versus non-ATAT issues, as GAO recommended in May 2011. In February 2013, IRS implemented a new indicator and matching process to
regularly review whether taxpayers are meeting their ATAT-related filing obligations. Additionally, IRS developed a procedure to evaluate the completeness of ATAT-related
disclosure forms and follow up on incomplete forms as necessary and updated the Internal Revenue Manual to reflect these changes. Developing and implementing these new
processes and procedures will provide IRS with additional information for determining whether the disclosures are made as required and are complete. However, GAO maintains
that tracking examination results for ATAT versus non-ATAT issues would provide IRS management with the data needed to make informed judgments about program effectiveness and
resource allocations.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/29/2019
2012,45,1,"http://www.gao.gov/duplication/action_tracker/588044#t=0
",Partially Addressed,Yes,Health: Medicare Advantage Payment (2012-45),"The Centers for Medicare & Medicaid Services could achieve billions of dollars in additional savings by better adjusting for differences between Medicare Advantage plans and
traditional Medicare providers in the reporting of beneficiary diagnoses."," To help ensure appropriate payments to Medicare Advantage plans, the Secretary of Health and Human Services should direct the Administrator of the Centers for Medicare &
Medicaid Services (CMS) to take steps to improve the accuracy of the adjustment made to account for differences in diagnostic coding practices between Medicare Advantage plans
and traditional Medicare providers. To accomplish this, CMS could take steps such as: incorporating the most recent data available in its estimates and identifying and
accounting for all years of diagnostic coding differences that could affect the payment year for which any adjustment is made; taking into account the upward trend of the
annual impact of the coding differences in its estimates; and accounting, insofar as possible, for all relevant differences in beneficiary characteristics between the Medicare
Advantage and traditional Medicare populations. "," CMS has not improved the accuracy of the adjustment made for differences in diagnostic coding patterns between Medicare Advantage plans and traditional Medicare providers, as
GAO recommended in January 2012. However, consistent with GAO's finding that this adjustment was too low for 2011 and 2012 and likely resulted in excess payments to Medicare
Advantage plans, Congress has taken steps to increase the adjustment prospectively. The Health Care and Education Reconciliation Act of 2010 required minimum increases in the
annual adjustment for coding differences starting in 2014 and required CMS to continue making adjustments in subsequent years until the agency implements risk adjustment based
on diagnostic, cost, and use data from Medicare Advantage plans, which is important for helping ensure an accurate payment adjustment for Medicare Advantage diagnostic coding
patterns. The American Taxpayer Relief Act of 2012 subsequently increased the statutory minimum for the annual adjustment. Specifically, for 2014, the annual adjustment was
required to be not less than the adjustment factor applied for 2010, plus 1.5 percentage points, totaling 4.91 percent in 2014, and to be a minimum of 5.90 percent for 2019
and subsequent years. For 2019, CMS has applied the mandated minimum adjustment totaling to 5.90 percent. The Congressional Budget Office has estimated that the American
Taxpayer Relief Act's amended statutory minimum will save $2.5 billion over 10 years. While CMS has not improved its methodology for calculating the diagnostic coding
adjustment, CMS has taken steps to improve the accuracy of the risk adjustment model. These steps will likely reduce the impact of differences in diagnostic coding patterns in
Medicare Advantage plans and Medicare fee-for-service. In 2014, 2015, and 2016, CMS revised the clinical mapping of diagnosis codes to hierarchical condition categories, which
represent major medical conditions that contain a broad set of similar diagnoses. In doing so, CMS specifically excluded certain diagnosis codes that are reported at higher
rates by Medicare Advantage plans when compared to fee-for-service providers. Although this action is likely to reduce the impact of differences in diagnostic coding patterns
on Medicare Advantage risk scores, the change in impact is likely to be small because the excluded diagnosis codes affect very few hierarchical condition categories. Although
the application of the 5.90 percent adjustment and exclusion of differentially reported diagnosis codes likely brings CMS's adjustment closer to what GAO's analysis
projects to be an accurate adjustment, a modified methodology that incorporates more recent data, accounts for all relevant years of coding differences, and incorporates the
effect of coding difference trends would better ensure an accurate adjustment in future years. Until CMS shows the sufficiency of the diagnostic coding adjustment or
implements an adjustment based on analysis using an updated methodology, payments to Medicare Advantage plans may not accurately account for differences in diagnostic coding
between these plans and traditional Medicare providers.",Cost Savings & Revenue Enhancement,Executive Branch,"Department of Health and Human Services, Centers for Medicare & Medicaid Services",3/29/2019
2012,47,1,"http://www.gao.gov/duplication/action_tracker/588047#t=0
",Addressed,No,Homeland security/Law enforcement: Border Security (2012-47),"Delaying proposed investments for future acquisitions of border surveillance technology until the Department of Homeland Security better defines and measures benefits and
estimates life-cycle costs could help ensure the most effective use of future program funding."," To increase the likelihood of successful implementation of the Arizona Border Surveillance Technology Plan, minimize performance risks associated with the new approach, help
justify program funding, and increase the reliability of the U.S. Customs and Border Protection (CBP) cost estimate, the Commissioner of CBP should determine the mission
benefits to be derived from implementation of the plan."," As GAO recommended in November 2011, CBP has identified mission benefits to be derived from implementing the Arizona Border Surveillance Technology Plan (Plan). In April
2013, CBP issued its Multi-Year Investment and Management Plan for Border Security Fencing, Infrastructure, and Technology for Fiscal Years 2014 – 2017, which identifies
mission benefits to be achieved by all surveillance technologies (e.g., cameras or sensors) to be deployed under the Plan. According to CBP, the majority of these technologies
will provide the mission benefits of improved situational awareness and agent safety. Furthermore, according to CBP's Multi-Year Investment and Management Plan for Border
Security Fencing, Infrastructure, and Technology for Fiscal Years 2014 – 2017, the technologies deployed or planned for deployment as part of the Plan are intended to help
enhance the ability of Border Patrol agents to detect, identify, deter, and respond to threats along the border. CBP's identification of mission benefits will help position
CBP to assess its progress in implementing the Plan and the effectiveness of the Plan's technologies in achieving their intended goals.",Cost Savings & Revenue Enhancement,Executive Branch,U.S. Customs and Border Protection,3/6/2014
2012,47,4,"http://www.gao.gov/duplication/action_tracker/588047#t=3
",Addressed,No,Homeland security/Law enforcement: Border Security (2012-47),"Delaying proposed investments for future acquisitions of border surveillance technology until the Department of Homeland Security better defines and measures benefits and
estimates life-cycle costs could help ensure the most effective use of future program funding."," Congress may wish to consider limiting future program funding until U.S. Customs and Border Protection (CBP) has more fully defined the benefits and costs of its Arizona
Border Surveillance Technology Plan."," To limit future program funding for the Arizona Border Surveillance Technology Plan (Plan)as GAO suggested in February 2012, legislation was enacted for fiscal years 2013 and
2014. Specifically, the Department of Homeland Security (DHS) Appropriations Act for fiscal year 2013 rescinded $73.2 million from funds appropriated for the Plan in fiscal
years 2011 and 2012. The explanatory statement accompanying the fiscal year 2013 DHS Appropriations Act indicated that these funds were to be applied to CBP Air and Marine
operations to provide immediate border security operational benefit, while enabling CBP to maintain its Integrated Fixed Tower investments and deployments in accordance with
planned delays in its original time lines. For fiscal year 2014, the Senate Appropriations Committee proposed a rescission from CBP's border security fencing,
infrastructure, and technology (BSFIT) account, under which the Plan is funded. Specifically, in the Senate report accompanying the DHS appropriations bill for fiscal year
2014, the Committee noted that the bill would rescind $61.8 million in unobligated balances from prior-year appropriations for the BSFIT account because of testing and
deployment concerns regarding the Integrated Fixed Towers. In particular, the Committee noted concerns about deploying the system before it has been proven to work in
real-life situations and indicated that the bill would prohibit deploying the system until it has been proven to work. The enacted rescission under the Consolidated
Appropriations Act for fiscal year 2014 was approximately $67.5 million from unobligated prior-year balances for BSFIT.",Cost Savings & Revenue Enhancement,Congressional,Congress,3/6/2014
2012,47,3,"http://www.gao.gov/duplication/action_tracker/588047#t=2
",Addressed,No,Homeland security/Law enforcement: Border Security (2012-47),"Delaying proposed investments for future acquisitions of border surveillance technology until the Department of Homeland Security better defines and measures benefits and
estimates life-cycle costs could help ensure the most effective use of future program funding."," To increase the likelihood of successful implementation of the Arizona Border Surveillance Technology Plan (Plan), minimize performance risks associated with the new
approach, help justify program funding, and increase the reliability of the U.S. Customs and Border Protection (CBP) cost estimate, the Commissioner of CBP should update its
cost estimate for the plan using best practices."," CBP has taken significant steps toward updating cost estimates for the Plan using best practices, as GAO first recommended in November 2011. CBP provided cost estimates for
the Integrated Fixed Tower and Remote Video Surveillance System programs, the two highest cost programs in the Plan, in February and March 2012, respectively. In March 2014,
GAO found that CBP developed these estimates in a way that at least partially met best practices; however, the estimates had not been verified with independent cost estimates,
as called for in the 2009 GAO Cost Estimating and Assessment Guide. GAO recommended in its March 2014 report that CBP verify the life-cycle cost estimates for the programs
with independent cost estimates and reconcile any differences to better ensure the reliability of the estimates.  In May 2016, CBP officials stated that the Department of
Homeland Security's Cost Analysis Division (CAD) had started piloting an independent cost estimate for the Remote Video Surveillance System program. CBP selected this program
for the pilot because these technologies would be deployed along the border, expanding the program beyond Arizona, and thus would benefit most from having an independent cost
estimate. CAD approved its independent cost estimate for the program in November 2016, and according to CBP officials, CBP finalized the life-cycle cost estimate and
reconciled it with the independent cost estimate in March 2017. CBP reported that the component acquisition executive approved the reconciliation estimate in September 2017.
In November 2017, GAO reviewed the approved life-cycle cost estimate and independent cost estimate and found that they met the intent of GAO's recommendations. That same month
CBP officials confirmed that the agency does not plan to conduct an independent cost estimate for the Integrated Fixed Tower program, noting that there are no plans to expand
the program and that they believe it would not provide any value as CBP is in the deployment stage of the program. GAO concurs given there are no current plans to expand the
program. In November 2017, CBP officials reported that they plan to continue to use best practices to guide their cost estimating methods for future technology investments.
CBP's efforts have helped to position the agency to better ensure the reliability of its cost estimates for border security technology investments. It will be important for
CBP to continue following through with best practices for cost estimates, including the use of independent cost estimates, to justify program funding and to ensure the
reliability of its cost estimates for technology investments.",Cost Savings & Revenue Enhancement,Executive Branch,U.S. Customs and Border Protection,3/21/2018
2012,47,2,"http://www.gao.gov/duplication/action_tracker/588047#t=1
",Partially Addressed,No,Homeland security/Law enforcement: Border Security (2012-47),"Delaying proposed investments for future acquisitions of border surveillance technology until the Department of Homeland Security better defines and measures benefits and
estimates life-cycle costs could help ensure the most effective use of future program funding."," To increase the likelihood of successful implementation of the Arizona Border Surveillance Technology Plan (Plan), minimize performance risks associated with the new
approach, help justify program funding, and increase the reliability of the U.S. Customs and Border Protection (CBP) cost estimate, the Commissioner of CBP should develop and
apply key attributes for metrics to assess program implementation."," As of January 2019, the U.S. Border Patrol, within CBP, had made some progress in identifying key attributes for metrics to assess implementation of the Plan, as GAO
recommended in November 2011, but it had not fully assessed implementation of the Plan. Since August 2010, CBP has operated multiple technology systems under the Secure Border
Initiative Network (SBInet), which preceded the Plan and is a combination of surveillance technologies aimed at creating a ""virtual fence"" along the southwest border. In
October 2012, CBP officials stated that these operations identified examples of key attributes for metrics that can be useful in assessing the Plan's implementation for
technologies. For example, according to CBP, key attributes that could help measure whether illegal activity has decreased under the plan include number of arrests, complaints
by citizens and ranchers, and destruction of public and private lands and property.  In November 2014, CBP identified a set of potential key attributes for performance
metrics for all technologies to be deployed under the Plan. In May 2017, Border Patrol officials demonstrated a new system that was intended to allow for more comprehensive
analysis of the contributions of surveillance technologies to Border Patrol's mission. In June 2018, Border Patrol officials stated they planned to issue a report—to
executive management on a quarterly basis—that would identify border security technologies that assisted with Border Patrol apprehensions. Border Patrol distributed such a
report to its leadership in July 2018 that included, among other things, the proportion of apprehensions in which certain surveillance technologies were utilized during the
first three quarters of fiscal year 2018. However, Border Patrol officials stated that some of the data in the report were not reliable due to data entry errors in one of
Border Patrol's data systems. Officials told GAO they have plans for training, system integration, and additional steps intended to improve data entry and reporting
consistency by the first quarter of fiscal year 2020. In December 2018, Border Patrol officials stated they had not prepared the report for the fourth quarter of fiscal year
2018, due to organizational changes and limited staff with the technical skills needed to prepare the report. The officials stated they planned to meet with Border Patrol
managers in early 2019 to discuss additional actions to ensure they have access to and are using performance information about existing technologies as they make decisions
about future resource investments in additional or new technologies. GAO continues to believe that developing and applying performance metrics for assessing implementation of
border technologies would help Border Patrol better determine if or when mission benefits have been realized. ",Cost Savings & Revenue Enhancement,Executive Branch,U.S. Customs and Border Protection,3/29/2019
2012,48,1,"http://www.gao.gov/duplication/action_tracker/588049#t=0
",Addressed,No,Homeland security/Law enforcement: Passenger Aviation Security Fees (2012-48),Options for adjusting the passenger aviation security fee could further offset billions of dollars in civil aviation security costs.," To help further offset billions of dollars in the federal budget for aviation security programs and activities in outlying fiscal years, Congress, working with the
Administrator of the Transportation Security Administration (TSA), should consider increasing the passenger security fee according to one of the options GAO identified in
February 2012. These include the PresidentÂ’s Deficit Reduction Plan option ($7.50 per one-way trip by 2017); the Congressional Budget Office, PresidentÂ’s Debt Commission,
and House Budget Committee options ($5.00 per one-way trip); TSAÂ’s Fiscal Year 2012 Budget Request option ($5.50 per enplanement by 2014); as well as adjusting the fee for
inflation (according to GAO analysis, this option would increase the fee to about $3.00 per enplanement). These options could increase fee collections over existing levels
from about $2 billion to $10 billion over 5 years."," The Bipartisan Budget Act of 2013, enacted on December 26, 2013, included a provision to increase the passenger security fee, consistent with the administration's request,
thereby addressing GAO's February 2012 suggestion to consider increasing the passenger security fee.1 In February 2012, GAO identified various options for increasing the
passenger security fee that, if implemented, would further offset TSA's annual appropriation for aviation security. The administration, in its fiscal year 2014 budget
request, proposed to change the passenger security fee to a ""per one-way trip"" fee and establish it as a minimum fee of $5.00 per one-way trip with incremental $0.50
increases each fiscal year through fiscal year 2019, resulting in a fee of $7.50 per one-way trip. This proposed increase is among those options previously identified in
February 2012 by GAO and proposed by the administration. The Bipartisan Budget Act modifies the passenger security fee from its current per enplanement structure ($2.50 per
enplanement with a maximum one-way-trip fee of $5.00) to a structure that increases the passenger security fee to a flat $5.60 per one-way-trip, effective July 1, 2014.2
Pursuant to the act, collections under this modified fee structure will contribute to deficit reduction as well as to offsetting TSA's aviation security costs.3
Specifically, the act identifies $12.6 billion in fee collections that, over a 10-year period beginning in fiscal year 2014 and continuing through fiscal year 2023, will
contribute to deficit reduction.4 Fees collected beyond those identified for deficit reduction are available, consistent with existing law, to offset TSA's aviation security
costs.  According to the House of Representatives and Senate Committees on the Budget, and notwithstanding amounts dedicated for deficit reduction, collections under the
modified fee structure will offset about 43 percent of aviation security costs, compared to the approximate 30 percent currently offset under the existing fee structure.5 [1]
See Pub. L. No. 113-67, § 607, 127 Stat. 1165, 1187-88 (2013) (amending 49 U.S.C. § 44940). [2] See Pub. L. No. 113-67, § 601(b), 127 Stat. at 1187(2013) amending 49 U.S.C.
§ 44940(c). [3] In addition, the first $250 million in fees collected each fiscal year are, consistent with existing law, to be deposited in the Aviation Security Capital
Fund for use in supporting aviation security-related airport capital improvement projects or for other purposes specified in statute. See 49 U.S.C. §§ 44923(h),
44940(i).       [4] See 49 U.S.C. § 44940(i) (identifying, among other things, the specific amount to be credited as offsetting receipts and
deposited in the general fund of the Treasury each fiscal  year, 2014 through 2023). [5] In addition to the passenger security fee, TSA also currently imposes a fee on
air carriers—the Aviation Security Infrastructure Fee—to further offset the costs of aviation security.  See 49 U.S.C. § 44940(a)(2).  Pursuant to the
Bipartisan Budget Act, TSA's authority to collect this fee will expire effective October 1, 2014.  See Pub. L. No. 113-67, § 601(a), 127 Stat. at 1187.",Cost Savings & Revenue Enhancement,Congressional,Congress,3/6/2014
2012,50,1,"http://www.gao.gov/duplication/action_tracker/588050#t=0
",Addressed,No,International affairs: Iraq Security Funding (2012-50),"When considering new funding requests to train and equip Iraqi security forces, Congress should consider the government of Iraq's financial resources, which afford it the
ability to contribute more toward the cost of Iraq's security.", Congress should consider IraqÂ’s available financial resources when it reviews future budget requests for additional funds to train and equip Iraqi security forces.," In September 2010, GAO reported that the government of Iraq had approximately $11.8 billion in surplus funds and therefore suggested that Congress consider Iraq's available
financial resources when reviewing future funding requests to support the Iraqi security forces. In May 2012, the Senate Committee on Appropriations considered IraqÂ’s
available resources when it reviewed the PresidentÂ’s fiscal year 2013 budget request for the Department of State. In February 2012, the President submitted fiscal year 2013
budget requests for the Department of State’s Police Development Program and Foreign Military Financing and the Department of Defense’s Office of Security Cooperation –
Iraq at levels comparable to their fiscal year 2012 levels. In considering the PresidentÂ’s budget request, the Senate Committee on Appropriations approved S.3241, Department
of State, Foreign Operations, and Related Programs Appropriations Act, 2013 and referred it to the full Senate.In the CommitteeÂ’s report accompanying S.3241 (S. Rep. No.
112-172), the Committee noted IraqÂ’s increasing oil revenues and GAOÂ’s 2010 report findings (GAO-10-304) concerning the Iraqi government cumulative budget surplus and funds
it had available for future spending. In order for the Committee to consider such resources when it reviews the spend plan submitted for assistance for Iraq, the Committee
endorsed GAOÂ’s recommendation that the Departments of State and the Treasury work with the government of Iraq to identify such resources by completing the International
Monetary Fund (IMF)-required review of outstanding advances.",Cost Savings & Revenue Enhancement,Congressional,Congress,3/6/2013
2012,50,2,"http://www.gao.gov/duplication/action_tracker/588050#t=1
",Addressed,No,International affairs: Iraq Security Funding (2012-50),"When considering new funding requests to train and equip Iraqi security forces, Congress should consider the government of Iraq's financial resources, which afford it the
ability to contribute more toward the cost of Iraq's security."," The Secretaries of State and the Treasury should work with the Iraqi government to identify IraqÂ’s available financial resources by assisting Iraq in completing
International Monetary Fund-required review of outstanding advances."," Since February 2012, the U.S. government and the International Monetary Fund (IMF) have directly engaged the government of Iraq on its review of outstanding advances as GAO
recommended in September 2010, according to Department of the Treasury officials. The IMF has worked with the government of Iraq to complete a report on its stock of
outstanding advances, which identified $30 billion in advances from 2003 to 2011. However, according to Treasury officials, the Iraqi government has determined that none of
these funds are recoverable because they were used to open letters of credit for the purchase of military equipment or spent by government ministries. GAO has not yet reviewed
the government of IraqÂ’s report on outstanding advances or evaluated its conclusions. As Congress reviews future budget requests for funding to train and equip Iraqi security
forces, the completed review of advances—along with continued assessments of Iraq’s other financial resources—will provide important information on resources available to
the Iraqi government for future spending.",Cost Savings & Revenue Enhancement,Executive Branch,"Department of State, Department of the Treasury",3/6/2013
2012,51,3,"http://www.gao.gov/duplication/action_tracker/588052#t=2
",Consolidated or Other,No,Social services: Domestic Disaster Assistance (2012-51),"The Federal Emergency Management Agency could reduce the costs to the federal government related to major disasters declared by the President by updating the principal
indicator on which disaster funding decisions are based and better measuring a state's capacity to respond without federal assistance."," Once the Federal Emergency Management Agency (FEMA) has established the metrics required by both statute and Presidential Policy Directive to assess a stateÂ’s disaster
preparedness and capabilities, FEMA shouldexamine their usefulness in supplementing or replacing the per capita damage indicator on which FEMA now principally relies."," GAO is not assessing this action separately as it was consolidated into action 1 as a result of GAOÂ’s September 2012 report, Federal Disaster Assistance: Improved Criteria
Needed to Assess a JurisdictionÂ’s Capability to Respond and Recover on Its Own (GAO-12-838).",Cost Savings & Revenue Enhancement,Executive Branch,Federal Emergency Management Agency,3/6/2013
2012,51,2,"http://www.gao.gov/duplication/action_tracker/588052#t=1
",Consolidated or Other,No,Social services: Domestic Disaster Assistance (2012-51),"The Federal Emergency Management Agency could reduce the costs to the federal government related to major disasters declared by the President by updating the principal
indicator on which disaster funding decisions are based and better measuring a state's capacity to respond without federal assistance."," To help reduce the costs to the federal government related to major disasters declared by the President, the Administrator of the Federal Emergency Management Agency (FEMA)
should re-examine the method used to update the per capita indicator to ensure that the indicator accurately reflects annual changes in a stateÂ’s capacity to respond to and
recover from a disaster."," GAO is not assessing this action separately as it was consolidated into action 1 as a result of GAOÂ’s September 2012 report, Federal Disaster Assistance: Improved Criteria
Needed to Assess a JurisdictionÂ’s Capability to Respond and Recover on Its Own (GAO-12-838).",Cost Savings & Revenue Enhancement,Executive Branch,Federal Emergency Management Agency,3/6/2013
2012,51,1,"http://www.gao.gov/duplication/action_tracker/588052#t=0
",Partially Addressed,Yes,Social services: Domestic Disaster Assistance (2012-51),"The Federal Emergency Management Agency could reduce the costs to the federal government related to major disasters declared by the President by updating the principal
indicator on which disaster funding decisions are based and better measuring a state's capacity to respond without federal assistance."," The Federal Emergency Management Agency (FEMA) Administrator should re-examine the basis for the Public Assistance per capita indicator and determine whether it accurately
reflects a state's capacity to respond to and recover from a disaster without federal assistance. This action was revised to consolidate the three actions cited in GAO's
February 2012 report into one action as a result of GAO's September 2012 report, Federal Disaster Assistance: Improved Criteria Needed to Assess a Jurisdiction's
Capability to Respond and Recover on Its Own (GAO-12-838). Specifically, GAO revised the action to be consistent with what GAO recommended in that report: the Administrator of
FEMA should develop and implement a methodology that provides a more comprehensive assessment of a jurisdiction's capability to respond to and recover from a disaster
without federal assistance. This should include one or more measures of a jurisdiction's fiscal capacity, such as Total Taxable Resources, and consideration of the
jurisdiction's response and recovery capabilities. If FEMA continues to use the Public Assistance per capita indicator to assist in identifying a jurisdiction's
capabilities to respond to and recover from a disaster, it should adjust the indicator to accurately reflect the annual changes in the U.S. economy since 1986, when the
current indicator was first adopted for use. In addition, implementing the adjustment by raising the indicator in steps over several years would give jurisdictions more time
to plan for and adjust to the change. Moving forward, GAO will track the progress that FEMA makes in addressing this revised action."," As of December 2018, according to FEMA officials, FEMA had taken steps to develop options for a methodology that provides a more comprehensive assessment of a
jurisdiction's capability to respond to and recover from a disaster without federal assistance, but had not implemented a new methodology or adjusted the per capita
indicator to accurately reflect the annual changes in the U.S. economy since 1986, as GAO recommended in September 2012. To supplement its September 2012 report, in July 2013,
GAO conducted an analysis of 508 major disaster declarations with Public Assistance during fiscal years 2004 through 2011. The analysis showed that, had FEMA adjusted the per
capita indicator for increases in personal income since 1986, 44 percent of the declarations, totaling $3.59 billion, would not have met the indicator. If the indicator had
been adjusted for inflation since 1986, 25 percent of the declarations, totaling $1.89 billion, would not have met the indicator. Thus, had the indicator been fully adjusted
since 1986 for personal income or inflation, fewer jurisdictions would have met the eligibility criteria that FEMA primarily used to determine whether federal assistance
should be provided, which would have likely resulted in fewer disaster declarations and lower federal costs. In January 2016, FEMA was considering establishing a disaster
deductible, which would require a predetermined level of financial or other commitment before FEMA would provide assistance under the Public Assistance Program. However,
public comments that FEMA received raised concerns about the complexity of the proposal. In August 2018, FEMA told GAO that it was no longer pursuing that option. However,
FEMA is considering options that leverage similar approaches but does not have an estimated completion date for implementation.  In addition, the Disaster Recovery Reform
Act of 2018 (DRRA) requires FEMA to initiate rulemaking to update the factors considered when evaluating governors' requests for major disaster declarations, including
reviewing how FEMA estimates the cost of major disaster assistance, and consider other impacts on the capacity of a jurisdiction to respond to disasters. DRRA requires the
FEMA Administrator to initiate the rulemaking by October 2020. Until FEMA implements a new methodology, FEMA will not have an accurate assessment of a jurisdiction's
capabilities to respond to and recover from a disaster without federal assistance and runs the risk of recommending that the President award Public Assistance to jurisdictions
that have the capability to respond and recover on their own.",Cost Savings & Revenue Enhancement,Executive Branch,Federal Emergency Management Agency,3/29/2019
2013,1,1,"http://www.gao.gov/duplication/action_tracker/653061#t=0
",Closed-Not Addressed,No,Agriculture: Catfish Inspection (2013-01),"Because the U.S. Department of Agriculture has implemented provisions of the 2008 Farm Bill assigning it responsibility for examining and inspecting catfish, GAO is no longer
asking Congress to consider repealing those provisions to avoid duplication of federal programs. However, by addressing the recommendations in GAO's September 2017 report on
seafood safety, the Food Safety and Inspection Service could strengthen its new catfish inspection program."," Repealing provisions of the 2008 Farm Bill that assigned the U.S. Department of Agriculture's Food Safety and Inspection Service responsibility for examining and inspecting
catfish and for creating a catfish inspection program may avoid duplication of federal programs and save taxpayers almost $3 million dollars annually. However, in the 2014
Farm Bill, Congress reaffirmed its decision to assign responsibility to FSIS, and in April 2016, the Food Safety and Inspection Service assumed full responsibility for the
inspection of catfish after coordinating the transfer with the Food and Drug Administration. GAO reviewed the coordination between the two agencies and the extent to which
they were leveraging each other's resources to ensure the safety of imported seafood, including catfish."," As of September 2017, Congress had not repealed provisions of the 2008 Farm Bill assigning USDA responsibility for catfish inspection, as recommended in GAO's May 2012
report. Rather, in the 2014 Farm Bill, Congress reaffirmed its commitment to assigning USDA this responsibility. In addition, Congress required USDA to coordinate with the
Food and Drug Administration (FDA) to execute a memorandum of understanding (MOU) that would, among other things, ensure that inspections of catfish conducted by USDA and FDA
are not duplicative and provided USDA a timeline for issuing final program regulations and implementing the program.  In April 2014, FDA and USDA's Food Safety and
Inspection Service (FSIS) signed an MOU to improve interagency cooperation on food safety and fraud prevention and to maximize the effectiveness of personnel and resources
related to the examination and inspection of catfish. In December 2015, FSIS issued the final rule for the catfish inspection program and significantly reduced its 2011
estimate of the program's annual cost to the government from about $14 million to about $2.6 million. In March 2016, FSIS assumed responsibility for the inspection of
domestic catfish. FDA ceased all domestic regulatory activities involving catfish and also ceased inspections of foreign catfish processors. It discontinued screening catfish
imports in April 2016, when FSIS assumed that task. In 2016, USDA indicated that it would not know the actual cost of the catfish inspection program until the program was
fully implemented. In fiscal year 2017, FSIS estimated that the full implementation of the catfish inspection program in fiscal year 2018 would cost $8 million. However, there
is no funding for the program in USDA's FY 2018 proposed budget. Because the USDA has implemented provisions of the 2008 Farm Bill assigning it responsibility for examining
and inspecting catfish, GAO is no longer asking Congress to consider repealing those provisions. In September 2017, GAO reported on how FSIS helps ensure the safety of
imported catfish from unsafe drug residues and ways the agency could strengthen its efforts. GAO also reported on the extent to which FDA and FSIS coordinate their imported
seafood oversight efforts. GAO recommended, in part, that FSIS work with other countries that export catfish to the United States to test for drugs that are of concern to the
agency. FSIS responded that its current policy already addresses this recommendation because FSIS requires catfish-exporting countries to provide information using the
Self-Reporting Tool—a standardized questionnaire—on the drugs they test for. However, because the exporting countries themselves determine which drugs they will test for,
and because FSIS will not test all catfish imports, it is possible that FSIS may not be aware of unsafe residues from drugs of concern to the agency in imported catfish. GAO
therefore disagrees with FSIS and believes that FSIS should require that foreign countries test for all drugs of concern to FSIS.  GAO also recommended that FSIS staff
visit at least a sample of foreign fish farms whose catfish are exported to the United States to determine the conditions under which catfish are being raised, including the
drugs being used. FSIS partially agreed with this recommendation, indicating that it had not yet had the opportunity to conduct on-site verification audits of foreign catfish
inspection programs. GAO is aware that FSIS had not yet conducted such audits, and GAO's report discusses the timing of those audits once FSIS receives the required
information and documentation from foreign governments. However, GAO continues to believe that it is important for FSIS to visit at least a sample of catfish farms as a
routine matter instead of relying on a review of documentation describing a foreign country's fish farm oversight program.   Finally, GAO recommended that FDA and
FSIS coordinate on, among other things, developing drug residue testing methods. Without this coordination, the agencies do not have reasonable assurance that they are
consistently protecting consumers from unsafe drug residues. FDA agreed and FSIS partially agreed with this recommendation. Nevertheless, FSIS stated that it fully intends to
implement the provisions of the MOU with FDA on coordinating on testing methods and that it also intends to enhance residue testing coordination through other interagency
mechanisms. GAO believes the recommendations should be implemented.","Fragmentation, Overlap & Duplication",Congressional,Congress,10/18/2017
2013,3,1,"http://www.gao.gov/duplication/action_tracker/653195#t=0
",Addressed,No,Defense: Defense Foreign Language Support Contracts (2013-03),"The Department of Defense should explore opportunities to gain additional efficiencies in contracts for foreign language support, which is estimated to cost more than $1
billion annually, by addressing fragmentation in the department's acquisition approach."," The Secretary of Defense should direct the Under Secretary of Defense for Personnel and Readiness to conduct an assessment of its current approach for managing foreign
language support contracts. At a minimum, such an assessment should include (1) an analysis of spending for other types of foreign language support services and products that
have been acquired by the Department of Defense (DOD) components outside of the executive agent, and (2) based on the results of this analysis, a reevaluation of the scope of
the executive agentÂ’s efforts to manage foreign language support contracts to determine if any adjustments are needed."," The Department of Defense (DOD) has completed an assessment of its current approach for managing foreign language support contracts, as GAO recommended in February 2013.
Specifically, in September 2014, DOD released a report detailing its analysis of spending for foreign language support services and products outside of contracts managed by
the executive agent (the entity designated to manage contracting in this area). Based on this analysis, DOD concluded in its September 2014 report that there are opportunities
to centralize additional contracting activities through the executive agent. For example, DOD's report concluded that consolidating non-contingency operations contracts
outside the executive agent's oversight into a unified approach could yield additional efficiencies. DOD's September 2014 report also identified options that the
department can pursue to adjust the scope of the executive agent's efforts to include these activities. The report noted that the selection of a particular option would be
finalized through discussions with all involved organizations and that clarifying instructions would be established by the executive agent.By completing the analysis of
spending and reevaluating the scope of the executive agent's management effort, DOD is better positioned to determine which products and services warrant a more coordinated
acquisition approach and to determine whether the department can achieve additional efficiencies in acquiring contract foreign language support.    ","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/6/2015
2013,4,1,"http://www.gao.gov/duplication/action_tracker/653197#t=0
",Addressed,No,Energy: Renewable Energy Initiatives (2013-04),"Federal support for wind and solar energy, biofuels, and other renewable energy sources, which has been estimated at several billion dollars per year, is fragmented because 23
agencies implemented hundreds of renewable energy initiatives in fiscal year 2010—the latest year for which GAO developed these original data. Further, the Departments of
Energy and Agriculture could take additional actions—to the extent possible within their statutory authority—to help ensure effective use of financial support from several
wind initiatives, which GAO found provided duplicative support that may not have been needed in all cases for projects to be built."," The Secretaries of Energy and Agriculture should, to the extent possible within their statutory authority, formally assess and document whether the incremental financial
support of their initiatives is needed in order for applicants' projects to be built, and take this information into account in determining whether, or how much, support to
provide. In the event agencies lack discretion to consider this information in determining what financial support to provide, they may want to report this limitation to
Congress."," The Department of Energy (DOE) and the U.S. Department of Agriculture (USDA) have taken steps to implement GAO's March 2013 recommendation to assess and consider whether
applicants need the incremental federal financial support of their initiatives, or to report limitations on their discretion to do so to Congress. Specifically, with respect
to a DOE initiative that GAO found provided support that may not have been needed for some projects to be built, DOE's most recent solicitation for applications required that
applicants provide specific information to allow DOE to evaluate whether the applicants' projects could be fully financed without the initiative's incremental support. DOE
also reported that those responsible for evaluating the information submitted by applicants would document the results of their evaluations. With respect to USDA's efforts to
implement GAO's recommendation, in September 2013, USDA reported to Congress that determinations regarding whether to provide financial support, and if so how much, to
applicants are established in the statutes governing its initiatives and that, under existing law, USDA has neither the discretion nor program purpose to formally assess
applicant need in making these determinations. Assessing and considering applicants' financial need in determining whether to provide support, or how much to provide, is
important in order for DOE and USDA to have reasonable assurance that they are effectively allocating the financial support of their initiatives among applicants' projects.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of Agriculture, Department of Energy",3/6/2014
2013,2,1,"http://www.gao.gov/duplication/action_tracker/653153#t=0
",Addressed,No,Defense: Combat Uniforms (2013-02),"The Department of Defense's fragmented approach to developing and acquiring uniforms could be more efficient, better protect service members, and result in up to $82 million
in savings in development and acquisition cost savings through increased collaboration among the military services."," The Secretary of Defense should direct the Secretaries of the military departments to identify and implement actions necessary to enable the Joint Clothing and Textiles
Governance Board to develop and issue joint criteria for uniforms prior to the development or acquisition of any new camouflage uniform."," The Department of Defense (DOD) developed and issued joint criteria for new camouflage uniforms. According to DOD, the Joint Clothing and Textiles Governance Board approved a
set of joint criteria for uniforms in February 2013. The Under Secretary of Defense (Acquisition, Technology, and Logistics) issued the joint criteria with guidance in
September 2013. According to DOD, the joint criteria on the performance of uniforms will provide equivalent levels of performance and protection, minimize risk to service
members, and provide interoperability for future military ground combat uniforms.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,9/30/2013
2013,2,2,"http://www.gao.gov/duplication/action_tracker/653153#t=1
",Addressed,No,Defense: Combat Uniforms (2013-02),"The Department of Defense's fragmented approach to developing and acquiring uniforms could be more efficient, better protect service members, and result in up to $82 million
in savings in development and acquisition cost savings through increased collaboration among the military services."," The Secretary of Defense should direct the Under Secretary of Defense (Acquisition, Technology, and Logistics) to develop a policy to ensure that future service-specific
uniforms provide equivalent levels of performance and protection and minimize risk to service members operating in the joint battle space."," The Department of Defense (DOD) issued guidance to ensure that future service-specific uniforms provide equivalent levels of performance and protection. The Under Secretary
of Defense (Acquisition, Technology, and Logistics) issued this guidance in September 2013 to implement the joint criteria for uniforms, which were designed to provide
equivalent performance and protection for future ground combat uniforms. The guidance further notes that it is important that the military departments start taking action now
to ensure DOD provides equivalent measures of uniform performance and protection for troops. In addition, the Deputy Assistant Secretary of Defense for Supply Chain
Integration stated that the Joint Clothing and Textiles Governance Board and the Cross-Service Warfighter Equipment Board will review the servicesÂ’ uniform programs and use
the joint criteria to improve uniform performance and protection. According to DOD, the policy will provide the best uniforms for combat operations.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,9/30/2013
2013,2,3,"http://www.gao.gov/duplication/action_tracker/653153#t=2
",Addressed,No,Defense: Combat Uniforms (2013-02),"The Department of Defense's fragmented approach to developing and acquiring uniforms could be more efficient, better protect service members, and result in up to $82 million
in savings in development and acquisition cost savings through increased collaboration among the military services."," The Secretary of Defense should direct the Secretaries of the military departments to actively pursue partnerships for the joint development and use of uniforms to minimize
fragmentation in the development of uniforms and to seek to reduce inventory and overall procurement costs."," Although the Department of Defense (DOD) has not fully addressed this action, recent legislation should result in joint development and use of camouflage uniforms across the
military departments. DOD has taken some steps to share information about uniform development among military departments. For example, in July 2013, DOD reported that the
department is using the Cross-Service Warfighter Equipment Board and the Natick Soldier Research, Development, and Engineering Center to pursue partnerships, with oversight by
the Joint Clothing and Textiles Governance Board. However, DOD has not taken action that would direct the military departments to actively pursue joint partnerships in the
development and use of camouflage uniforms, as GAO recommended in September 2012. Instead, consistent with GAO's recommendation, a provision in the National Defense
Authorization Act for Fiscal Year 2014 established as policy that the Secretary of Defense shall eliminate the development and fielding of service-specific combat and
camouflage utility uniforms in order to adopt and field a common uniform or family of uniforms to be used by all members. Subject to certain exceptions, the provision
prohibits military departments from adopting new pattern designs or uniform fabrics unless they will be adopted by all services or the military department adopts a uniform
already in use by another service.1 In addition, DOD must issue implementing guidance requiring the military departments to, among other things, ensure that new uniforms meet
commanders of combatant commands' geographic and operational requirements and continually work together to assess and develop new uniform technologies to improve warfighter
survivability. 2 By using common combat and camouflage uniforms, the military departments will reduce their development and acquisition costs and provide more consistency in
the level of performance and protection of its uniforms and thereby minimize the risk to service members operating in the joint battle space. [1] See Pub. L. No. 113-66, §
352(a), (b) (2013). [2] See § 352(f).","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/6/2014
2013,5,2,"http://www.gao.gov/duplication/action_tracker/653227#t=1
",Addressed,No,Health: Joint Veterans and Defense Health Care Services (2013-05),"The Departments of Veterans Affairs and Defense should enhance their collaboration to reduce costs, overlap, and potential duplication in the delivery of health care services."," The Secretaries of Veterans Affairs and Defense should require collaboration sites to develop and implement a process for using performance measures to gauge their progress
in achieving goals related to access, quality of care, and costs."," The Department of Veterans Affairs (VA) and the Department of Defense (DOD) have identified a process for using performance measures to gauge the progress of their
collaboration sites, as GAO recommended in September 2012.  VA awarded a contract in November 2013 to evaluate one of the departments' collaboration sites. In November
2016, VA officials told GAO that the departments have completed their review of the evaluation results of the collaboration site and decided to pursue another evaluation
model. Specifically, the evaluation model the departments chose is based on the model they used as part of a 2013 Office of Management and Budget (OMB) directed study. OMB
directed VA and DOD to conduct a comparability study with the intent of increasing collaboration between the two department's health care systems.  As part of this
study, in November 2014, the departments began 1-year pilots to increase provider productivity and patient access in selected locations where the departments share resources
to deliver care. In April 2016, VA briefed the Health Executive Committee on the results of the pilots. The pilots included an upward trend in the number and complexity of
cases referred to DOD for target specialties; expanded use of a data-driven model to identify further market sharing opportunities; and collaboration on an agreement to
standardize current DOD and VA reimbursement and reconciliation of shared medical services. Based on the results of the OMB-directed study, the departments have information to
help ensure that collaboration sites' progress in meeting goals related to access, quality of care, and costs for health care services can be measured.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of Veterans Affairs, Department of Defense",3/1/2017
2013,5,1,"http://www.gao.gov/duplication/action_tracker/653227#t=0
",Addressed,No,Health: Joint Veterans and Defense Health Care Services (2013-05),"The Departments of Veterans Affairs and Defense should enhance their collaboration to reduce costs, overlap, and potential duplication in the delivery of health care services."," The Secretaries of Veterans Affairs and Defense should further develop a systematic process for identifying and enhancing collaboration opportunities, including reviewing the
portfolios of the departments' health care facilities; ensuring information necessary to identify collaboration opportunities is available; identifying both new and expanded
opportunities for collaboration; and assigning responsibility to ensure identified opportunities are explored and implemented as appropriate."," The Department of Veterans Affairs (VA) and the Department of Defense (DOD) have developed a systematic process for identifying and enhancing collaboration opportunities, as
GAO recommended in September 2012. VA officials told GAO that in 2014 the Office of Management and Budget directed both departments to undertake a study to systematically
identify opportunities for efficiencies across both health care delivery systems. As part of this study, in November 2014, the departments began 1-year pilots to increase
provider productivity and patient access in selected locations where the departments share resources to deliver care. The pilots were completed in the first quarter of fiscal
year 2016. In April 2016, VA briefed the Health Executive Committee on the results of the pilots, which included an upward trend in the number and complexity of cases referred
to DOD for target specialties; expanded use of a data-driven model to identify further market sharing opportunities; and collaboration on an agreement to standardize current
DOD and VA sharing reimbursement and reconciliation of medical services. VA officials told GAO in November 2016 that the pilots measured the effect of VA and DOD sharing on VA
access and on the number and complexity of cases referred from VA to DOD.  According to VA, the metrics supported the assessment that VA and DOD sharing decreased VA wait
times and increased the number and complexity of patients referred to DOD. These collaboration efforts provide important opportunities for improving health care access,
quality, and costs.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of Veterans Affairs, Department of Defense",3/1/2017
2013,6,1,"http://www.gao.gov/duplication/action_tracker/653229#t=0
",Addressed,No,Health: Medicaid Program Integrity (2013-06),"The Centers for Medicare & Medicaid Services needs to take steps to eliminate duplication and increase efficiency in two Medicaid Integrity Program activities—provider
audits and the collection of state program integrity data."," The Centers for Medicare & Medicaid Services (CMS) should merge the functions of the federal review and audit contractors within a state or geographic region to eliminate
duplication and more effectively use audit resources, which has the potential to significantly reduce National Medicaid Audit Program expenditures."," CMS has eliminated the duplication resulting from having two separate contractor functions, as GAO recommended in November 2012. In June 2013, CMS decided against renewing
the review contracts, that expired in the third quarter of fiscal year 2013, resulting in cost savings for the Medicaid Integrity Program. Additionally, instead of relying on
review contractors to analyze CMS data on Medicaid claims, CMS audit contractors primarily rely on state data and leverage other CMS data analytic resources, thereby reducing
duplication and more efficiently using existing audit resources.","Fragmentation, Overlap & Duplication",Executive Branch,Centers for Medicare and Medicaid Services,12/5/2013
2013,6,2,"http://www.gao.gov/duplication/action_tracker/653229#t=1
",Addressed,No,Health: Medicaid Program Integrity (2013-06),"The Centers for Medicare & Medicaid Services needs to take steps to eliminate duplication and increase efficiency in two Medicaid Integrity Program activities—provider
audits and the collection of state program integrity data."," The Centers for Medicare & Medicaid Services (CMS) should discontinue the annual state program integrity assessments to avoid duplication and the reporting of inaccurate
data."," CMS has indefinitely suspended the state program integrity assessments to avoid duplication and the reporting of inaccurate data, as GAO recommended in November 2012. In June
2013, CMS reported that it had suspended the state program integrity assessments and planned to redesign the assessment to integrate and coordinate with other CMS reporting
mechanisms to reduce the duplication of data collection and the reporting burden on the states, eliminate the time lag in reporting data, and institute more rigorous data
validation.  In June 2014, the agency confirmed that the state program integrity assessments have been suspended indefinitely. ","Fragmentation, Overlap & Duplication",Executive Branch,Centers for Medicare and Medicaid Services,3/6/2015
2013,7,1,"http://www.gao.gov/duplication/action_tracker/653231#t=0
",Addressed,No,Homeland security/Law enforcement: Department of Homeland Security Research and Development (2013-07),"Better policies and guidance for defining, overseeing, and coordinating research and development investments and activities would help the Department of Homeland Security
address fragmentation, overlap, and potential unnecessary duplication."," The Secretary of Homeland Security should develop and implement policies and guidance for defining and overseeing research and development (R&D) at the department to ensure
that the Department of Homeland Security (DHS) effectively oversees its R&D investment and efforts and reduces fragmentation, overlap, and the risk of unnecessary duplication.
Such policies and guidance could be included as an update to the department's existing acquisition directive and should include the following elements: a well-understood
definition of R&D that provides reasonable assurance that reliable accounting and reporting of R&D resources and activities for internal and external use are achieved; a
description of the department's process and roles and responsibilities for overseeing and coordinating R&D investments and efforts; and a mechanism to track existing R&D
projects and their associated costs across the department."," DHS has developed policies and guidance for defining and overseeing R&D, as GAO recommended in September 2012. In April 2014, DHS issued a memorandum that included a
newly developed definition for R&D and that also stated that its Science & Technology Directorate (S&T) was responsible for coordinating and integrating R&D
activities throughout the department. In addition, in August 2015, DHS issued a memorandum that re-established the S&T Integrated Product Teams (IPT). The S&T used
IPTs from late 2006 to around July 2011 as S&T's primary mechanism for coordinating R&D. IPTs are tasked to identify DHS technological capability gaps and coordinate
R&D to close those gaps across the mission areas of the department. IPTs are intended to help ensure that DHS is investing in nonduplicative technologies. Further, the
IPTs are to report to DHS management on DHS's ongoing R&D activities and guide S&T's R&D work to meet the needs of DHS's components. In August 2016, S&T
also issued two guidance documents to implement the IPT process and define roles and responsibilities for coordinating R&D in the department. These documents provide an
overview of how DHS is implementing processes and mechanisms to oversee DHS-wide R&D efforts to ensure that R&D is properly coordinated, tracked, and accounted for,
and to ensure that duplicative projects are not undertaken. Additionally, in January 2017, DHS issued a R&D directive and instructions to formalize R&D reporting and
coordination among components. These two documents are to provide the department with the IPT construct, roles, responsibilities, and processes for coordinating R&D
activities across DHS mission areas, and intended outcomes. Further, these documents contain the R&D definitions that are to be used by all DHS components.   In
January 2016, S&T implemented both a R&D portfolio review process and a R&D project tracking system to better manage and track department-wide R&D. S&T's
portfolio review process provides relevant information to leadership using a project tracking database to collect information on R&D investments. The project data
collected includes information related to trend analysis, customer/end user engagement, portfolio health, and resource allocation. In August 2017, DHS provided additional
information on the mechanisms DHS recently implemented to track all DHS R&D projects and associated costs. This included guidance and a spreadsheet used to collect data on
DHS components' R&D projects and related costs. The information sufficiently demonstrates that DHS has established a mechanism that tracks all DHS R&D projects and
related costs. As a result, DHS will know how much all of its components invest in R&D, helping the department to oversee R&D efforts across the department.  ","Fragmentation, Overlap & Duplication",Executive Branch,Department of Homeland Security,10/18/2017
2013,8,1,"http://www.gao.gov/duplication/action_tracker/653233#t=0
",Addressed,Yes,Homeland security/Law enforcement: Field-Based Information Sharing (2013-08),"To help reduce inefficiencies resulting from overlap in analytical and investigative support activities, the Departments of Justice and Homeland Security and the Office of
National Drug Control Policy could improve coordination among five types of field-based information sharing entities that may collect, process, analyze, or disseminate
information in support of law enforcement and counterterrorism-related efforts—Joint Terrorism Task Forces, Field Intelligence Groups, Regional Information Sharing Systems
centers, state and major urban area fusion centers, and High Intensity Drug Trafficking Areas Investigative Support Centers."," The Secretary of Homeland Security, the Attorney General, and the Director of the Office of National Drug Control Policy (ONDCP) should work through the Information Sharing
and Access Interagency Policy Committee or otherwise collaborate to identify characteristics of entities and assess specific geographic areas in which practices that could
enhance coordination and reduce unnecessary overlap, such as cross-entity participation on governance boards and colocation of entities, could be further applied, and use the
results to provide recommendations or guidance to the entities on implementing these practices."," The Department of Homeland Security (DHS), the Department of Justice (DOJ) and ONDCP have addressed GAO's April 2013 recommendation. The three agencies have taken the
necessary steps to assess the extent to which practices that can enhance coordination are being implemented at state and urban area fusion centers, Regional Information
Sharing Systems (RISS) centers, High Intensity Drug Trafficking Area (HIDTA) Investigative Support Centers, the Federal Bureau of Investigation's (FBI) Joint Terrorism Task
Forces (JTTF), and Field Intelligence Groups (FIG). DHS uses its annual assessment of fusion center capabilities to gather data on steps the centers are taking to better
coordinate analytical activities with all four of the other field-based information-sharing entities in GAO's review. In its annual National Network of Fusion Centers Final
Report, released in July 2017, DHS reported on the extent to which fusion centers have representatives from other entities on their executive boards, are colocated with other
entities, and issue products jointly developed with other entities. These data are intended to provide DHS with a current baseline on the extent to which fusion centers have
such collaborative mechanisms in place. DHS stated that the agency used the report's results to enhance coordination with DOJ, the FBI, and ONDCP. DHS plans to issue its next
annual report in July 2018. In December 2015, DHS developed a field-based partners report in which DOJ and ONDCP collected data elements similar to those used in the fusion
center assessment for RISS centers and HIDTA Investigative Support Centers and reported the data along with the fusion center data. However, the report did not include data
for the Joint Terrorism Task Forces or Field Intelligence Groups at the FBI. In September 2017, the FBI, DHS, and fusion centers, among other entities, launched the Enhanced
Engagement Initiative designed to provide best practices and recommendations to enhance engagement among FBI field offices, fusion centers, and other field-based
information-sharing partners. In December 2017, the FBI described how its participation in entities such as the Joint Counterterrorism Assessment Team, the Domestic Director
of National Intelligence Representative program, and the Criminal Intelligence Coordinating Council allows for ongoing coordination of information-sharing activities with
other entities. This coordination resulted in the development of Field-Based Regional Integration and Coordination Plans which outline the roles and responsibilities of the
entities in a specific region. As a part of implementation of the plan, partners agreed to convene at least once a year to review the plan for updates, enhancements, and
edits. Collectively, these activities represent a collaborative assessment of where practices that enhance coordination can be applied to reduce overlap, increase
collaboration, and leverage resources for all five field-based information-sharing entities.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of Homeland Security, Department of Justice, Office of National Drug Control Policy",3/21/2018
2013,8,2,"http://www.gao.gov/duplication/action_tracker/653233#t=1
",Addressed,Yes,Homeland security/Law enforcement: Field-Based Information Sharing (2013-08),"To help reduce inefficiencies resulting from overlap in analytical and investigative support activities, the Departments of Justice and Homeland Security and the Office of
National Drug Control Policy could improve coordination among five types of field-based information sharing entities that may collect, process, analyze, or disseminate
information in support of law enforcement and counterterrorism-related efforts—Joint Terrorism Task Forces, Field Intelligence Groups, Regional Information Sharing Systems
centers, state and major urban area fusion centers, and High Intensity Drug Trafficking Areas Investigative Support Centers."," The Secretary of Homeland Security, the Attorney General, and the Director of the Office of National Drug Control Policy (ONDCP) should work through the Information Sharing
and Access Interagency Policy Committee or otherwise collaborate to develop a mechanism that will allow them to hold field-based information-sharing entities accountable for
coordinating with each other and monitor and evaluate the coordination results achieved."," The Department of Homeland Security (DHS), the Department of Justice (DOJ), and ONDCP have addressed GAO's April 2013 recommendation. Through their collective actions and
involvement in an interagency policy committee within the Executive Office of the President, DHS, DOJ, and ONDCP have developed mechanisms to hold state and urban area fusion
centers, Regional Information Sharing System (RISS) centers, High Intensity Drug Trafficking Area (HIDTA) Investigative Support Centers, Joint Terrorism Task Forces (JTTF),
and Field Intelligence Groups (FIG) accountable for coordinating their analytical and investigative activities. In May 2013, DHS noted that while it does not have authority to
direct state and locally operated fusion centers to coordinate, it uses indirect methods for monitoring and evaluating information sharing, such as an annual fusion center
assessment process. In July 2017, DHS released its annual National Network of Fusion Centers Final Report, which included information on fusion center coordination. The report
noted that fusion center colocation with the other entities continues to increase, offering fusion centers opportunities for more effective information sharing and
collaboration, access to specialized resources, and cost savings. According to DHS, the report's results are used to identify areas for improved coordination with DOJ and
ONDCP on field-based information-sharing efforts. DHS plans to issue its next annual report in July 2018. The agencies have worked together through forums to develop metrics
to better ensure coordination and to collectively monitor and evaluate results. These forums have included, for example, the Fusion Center and Suspicious Activity Reporting
Subcommittee of the Information Sharing and Access Interagency Policy Committee. The subcommittee was led out of the Executive Office of the President and was part of the
Information Sharing Environment until it completed its activities at the end of December 2015. In December 2015, DHS developed a field-based partners report in which DHS, DOJ,
and ONDCP reported data for RISS centers and HIDTA Investigative Support Centers, along with the fusion center data. These data were focused on field-based collaboration,
including governance, colocation, and other information-sharing, analytic, and deconfliction-focused topics. However, the report did not include data for the Joint Terrorism
Task Forces or Field Intelligence Groups at the FBI. In September 2017, the FBI, DHS, and fusion centers, among other entities, launched the Enhanced Engagement Initiative
designed to provide best practices and recommendations for coordination among FBI field offices, fusion centers, and other field-based information-sharing partners. In
December 2017, the FBI described how its participation in entities such as the Joint Counterterrorism Assessment Team, the Domestic Director of National Intelligence
Representative program, and the Criminal Intelligence Coordinating Council allows for ongoing coordination of information-sharing activities with other entities. This
coordination resulted in the development of Field-Based Regional Integration and Coordination Plans which outline the roles and responsibilities of the entities in a specific
region. As a part of implementation of the plan, partners agree to convene at least once a year to review the plan for updates, enhancements, and edits. Collectively, these
mechanisms can allow the agencies to monitor progress in their coordination efforts, evaluate results of these efforts, and avoid unnecessary overlap across entities.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of Homeland Security, Department of Justice, Office of National Drug Control Policy",3/21/2018
2013,9,1,"http://www.gao.gov/duplication/action_tracker/653235#t=0
",Addressed,No,Homeland security/Law enforcement: Justice and Treasury Asset Forfeiture (2013-09),"Conducting a study to evaluate the feasibility of consolidating the Departments of Justice's and Treasury's multimillion dollar asset forfeiture activities could help the
departments identify the extent to which consolidation of potentially duplicative activities would help increase the efficiency and effectiveness of the programs and achieve
cost savings."," The Attorney General and the Secretary of the Treasury should conduct a study to determine the feasibility of consolidating asset management activities including, but not
limited to, the use of asset tracking systems and the sharing of vendor and contract resources. This study should include the likely costs and benefits of consolidation, as
well as GAO's key questions to consider when evaluating consolidation proposals."," The Department of Justice (Justice) and the Department of the Treasury (Treasury) Asset Forfeiture Programs have jointly conducted a study to assess the feasibility of shared
services in the areas of asset management and asset-tracking systems as GAO recommended in September 2012. In June 2013, the directors of each asset forfeiture program
approved a project plan, including specific project tasks, assignments, and timelines, for completing a study of three areas: consolidating or sharing asset-tracking systems,
the sharing of vendor resources in storage facilities, and the sharing of contract resources. The departments also established a joint working group to evaluate the
recommendation and carry out the study, which was completed in May 2014. The study concluded that the costs of consolidation outweighed the benefits in the areas of
asset-tracking systems and property management. However, the working group identified ways to improve communication and coordination between Justice and Treasury in an effort
to realize greater efficiencies. Completing the study provided Justice and Treasury with the information needed to determine if consolidation was cost effective and provided
information for improving efficiencies in asset management activities for both departments.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of Justice, Department of the Treasury",3/6/2015
2013,12,1,"http://www.gao.gov/duplication/action_tracker/653241#t=0
",Addressed,Yes,International affairs: Export Promotion (2013-12),Enhanced collaboration between the Small Business Administration and two other agencies could help to limit overlapping export-related services for small businesses.," The Administrator of the Small Business Administration (SBA) should consult with the Department of Commerce (Commerce) and the Export-Import Bank and more clearly define
roles and responsibilities of export promotion entities' export counseling and financing staff at the agency-wide and local levels, which could assist small businesses and
federal partner entities' staff in understanding the various export assistance provided by different federal entities and maximize the use of government resources."," SBA has more clearly defined the roles and responsibilities of export counseling and financing staff at the agency-wide and local levels, as GAO recommended. SBA had issued
an interagency communique in December 2012, which spelled out a framework for clarifying roles and responsibilities in export promotion and trade financing and also enhanced
and formalized the role of SBA-led Export Outreach Teams (EOT). The communique, which was issued to SBA's nationwide network of over 900 Small Business Development Centers,
envisioned that EOTs would play a key role in defining roles and responsibilities at the local level. However, the framework laid out in the communique was never fully
implemented. Instead, in September 2016, SBA issued an information notice to all its employees, including staff in Small Business Development Centers and agency field offices
that outlined agency roles and responsibilities for providing export promotion programs and services to small businesses in cooperation with other federal agencies and
resource partners. According to SBA officials, they consulted with the Export-Import Bank and Commerce prior to finalizing this notice in order to better coordinate the
delivery of the agencies' trade promotion and financing programs and services. The notice's guidelines are intended to help SBA employees deliver these programs and
services and align SBA with interagency partners around the ""No Wrong Door"" policy, which was established by the Trade Promotion Coordinating Committee and implemented
through the December 2012 communique.","Fragmentation, Overlap & Duplication",Executive Branch,"Small Business Administration, Department of Commerce",3/1/2017
2013,12,2,"http://www.gao.gov/duplication/action_tracker/653241#t=1
",Addressed,Yes,International affairs: Export Promotion (2013-12),Enhanced collaboration between the Small Business Administration and two other agencies could help to limit overlapping export-related services for small businesses.," The Administrator of the Small Business Administration (SBA) should consult with the Department of Commerce (Commerce) and the Export-Import Bank and identify ways to
increase, where possible, sharing of client information deemed useful for SBA, Commerce and the Export-Import Bank."," SBA has consulted with Commerce and the Export-Import Bank (Ex-Im) and has begun to identify ways to increase sharing of client information deemed useful, as GAO recommended
in January 2013. In July 2017, SBA procured the same client information management software used by Commerce and Ex-Im. According to SBA, the software will be used by export
finance managers in the agency's Office of International Trade, and the contract award shows that this is intended to facilitate the sharing of information among agencies.
Further, as of August 2017, SBA officials told us they had begun discussions with both Commerce and Ex-Im about establishing protocols for sharing client information across
this common platform. SBA's acquisition of the same system as partner agencies facilitates greater sharing of client information where possible, thereby enhancing these
agencies' ability to collaborate and to ensure they efficiently manage export promotion services and leverage resources appropriately.","Fragmentation, Overlap & Duplication",Executive Branch,"Small Business Administration, Department of Commerce",10/18/2017
2013,13,1,"http://www.gao.gov/duplication/action_tracker/653243#t=0
",Addressed,No,International affairs: International Broadcasting (2013-13),"The Broadcasting Board of Governors—with a budget of $752 million in fiscal year 2012—has recognized the need to reduce overlap and reallocate limited resources to broadcasts that will have the greatest impact, but the agency could do more to achieve this goal, such as systematically considering overlap of language services in its annual
language services review."," The Broadcasting Board of Governors (BBG) should ensure the BBG's annual language service review (LSR) includes systematic consideration of the cost and impact of internal
overlap among BBG entities' language services."," Consistent with GAO's January 2013 recommendation, BBG developed a tool for assessing overlap among BBG entities' language services and used the tool during the 2014 LSR.
For each of the languages in which BBG broadcasts, this tool provides information on salary, transmission and affiliate costs, and the number of staff employed, which allows
for systematic calculation of the costs associated with overlapping language services.  In addition, this tool provides information on the audience reach of each language
service on television, radio, and online broadcasts. The 2014 LSR helped BBG management identify opportunities to reduce overlap as appropriate, strengthen impact, and
improve coordination among its entities. BBG officials noted that the matrix will be refined over time as part of the LSR process.","Fragmentation, Overlap & Duplication",Executive Branch,Broadcasting Board of Governors,3/6/2015
2013,14,1,"http://www.gao.gov/duplication/action_tracker/653246#t=0
",Addressed,No,Science and the environment: Rural Water Infrastructure (2013-14),"Additional coordination by the Environmental Protection Agency and the Department of Agriculture could help three water and wastewater infrastructure programs with combined
funding of about $4.3 billion avoid potentially duplicative application requirements, as well as associated costs and time developing engineering reports and environmental
analyses."," The Secretary of Agriculture and the Administrator of the Environmental Protection Agency (EPA) should ensure the timely completion of the interagency effort to develop
guidelines to assist states in developing their own uniform preliminary engineering reports to meet federal and state requirements."," As of March 2015, EPA and the U.S. Department of Agriculture (USDA) had addressed GAO's October 2012 recommendation. In January 2013, USDA and EPA completed guidelines
for preliminary engineering reports to meet federal and state requirements, as GAO recommended, and they are working with states to adopt the guidelines. EPA and USDA, working
with other agencies including the Department of Health and Human Services' Indian Health Service and the Department of Housing and Urban Development (HUD), have developed a
standardized preliminary engineering report template. The agencies have also developed associated guidance that should, together with the template, help communities identify
the basic information needed to meet preliminary engineering report requirements across federal agencies. The template has been adopted at the national level by USDA, EPA, and
the Indian Health Service, and USDA began web-based training for field staff in May 2013.  According to officials, USDA, EPA, and HUD are working together to encourage
adoption of the template by state agencies that partner with federal agencies to fund rural water and wastewater infrastructure projects. They have worked with 16 states to
develop the template and, according to USDA officials, as of February 2015, 7 states had adopted the template for use and other states may be using it informally.
 According to USDA officials, the agencies are in the process of developing an electronic preliminary engineering report template to improve consistency in the final
format of submitted standardized preliminary engineering reports and promote sharing of the standardized report between federal and state agencies. EPA and USDA plan to
continue to work with state agencies that have not adopted the template and associated guidance to gain wider adoption.","Fragmentation, Overlap & Duplication",Executive Branch,"Environmental Protection Agency, Department of Agriculture",3/6/2015
2013,14,3,"http://www.gao.gov/duplication/action_tracker/653246#t=2
",Consolidated or Other,No,Science and the environment: Rural Water Infrastructure (2013-14),"Additional coordination by the Environmental Protection Agency and the Department of Agriculture could help three water and wastewater infrastructure programs with combined
funding of about $4.3 billion avoid potentially duplicative application requirements, as well as associated costs and time developing engineering reports and environmental
analyses."," The Secretary of Agriculture and the Administrator of the Environmental Protection Agency (EPA) should work together and with state and community officials through
conferences and workshops, webinars, and sponsored training to reemphasize the importance of coordinating in all four key areas in the 1997 memorandum."," As of November 2015, EPA and USDA had made progress in reemphasizing the importance of coordinating in two of the four key areas laid out in the agencies' 1997 memorandum,
as GAO recommended in October 2012. However, according to officials, the agencies are no longer working under the 1997 memorandum and are instead emphasizing implementation of
a 2011 memorandum to make rural water utilities more sustainable. First, the agencies have taken steps to cooperate on common federal requirements by (1) developing a
standardized preliminary engineering report template and (2) identifying differences in the environmental analysis requirements for the projects they fund. Second, as laid out
in the memorandum, EPA and USDA have coordinated funding for projects in some parts of the country. For example, in April 2014, EPA and USDA issued a report describing a joint
effort to address the critical public health and environmental challenges in the U.S.-Mexico Border region, U.S. Mexico Border Colonias Needs Assessment and Support Project:
Phase 1 Scoping Assessment Report. The effort was the first of five planned phases and involved a needs assessment using available data and selected criteria, including water
and wastewater disposal infrastructure availability, environmental and public health conditions, and availability of already completed projects (state and federal). In July
2015, the Rural Community Assistance Partnership completed an on-the-ground needs assessment in rural areas in California, New Mexico, Arizona and Texas, under contract with
USDA and in coordination with EPA. This report completed the second phase of the agencies' joint effort and will inform the next phases.    Although the agencies
have not made progress in two other areas laid out in the 1997 memorandum, as of November 2015, EPA and USDA officials indicated that they are working under a 2011 memorandum
on Promoting Sustainable Rural Water and Wastewater Systems rather than the 1997 memorandum. The new memorandum contains four areas to help rural utilities develop technical,
managerial, and financial capacity, such as encouraging sustainability of rural communities, including emphasizing asset management planning and water and energy efficiency
practices, and partnering to share costs and ensure regulation training is provided in a timely manner. This memorandum is time-limited; it expires in June 2016. Because EPA
and USDA are no longer using the 1997 memorandum that served as the basis of this recommendation, GAO is no longer assessing this action. GAO will continue to review the issue
of water and wastewater infrastructure, for all utilities including rural utilities. In January, 2016, GAO issued a report on the use of asset management by utilities,
particularly small utilities (including rural utilities). In that report, state officials that GAO interviewed said that large utilities are more likely than small utilities
to be using asset management and EPA, USDA, and state officials said that benefits to small utilities include potential cost savings as well as better planning. GAO
recommended that EPA use its needs assessment surveys to collect information on the extent to which utilities are using asset management and that EPA and USDA compile
information on the costs and benefits of using asset management, to encourage utilities to begin using the tool. ","Fragmentation, Overlap & Duplication",Executive Branch,"Environmental Protection Agency, Department of Agriculture",3/2/2016
2013,14,2,"http://www.gao.gov/duplication/action_tracker/653246#t=1
",Addressed,Yes,Science and the environment: Rural Water Infrastructure (2013-14),"Additional coordination by the Environmental Protection Agency and the Department of Agriculture could help three water and wastewater infrastructure programs with combined
funding of about $4.3 billion avoid potentially duplicative application requirements, as well as associated costs and time developing engineering reports and environmental
analyses."," The Secretary of Agriculture and the Administrator of the Environmental Protection Agency (EPA) should work together and with state and community officials to develop
guidelines to assist states in developing uniform environmental analyses that could be used, to the extent appropriate, to meet state and federal requirements for water and
wastewater infrastructure projects."," As of September 2017, EPA and the U.S. Department of Agriculture (USDA) had addressed GAO's October 2012 recommendation to assist states in developing uniform environmental
analyses. In February 2017, EPA's Offices of Ground Water and Drinking Water and Wastewater Management and USDA's Rural Utilities Service jointly issued a memorandum entitled
Environmental Review Process Coordination Best Practices. While the memorandum does not provide guidelines to assist states in developing uniform environmental analyses, it
does provide guidance to assist states in using best practices to eliminate duplicative environmental reviews and more broadly facilitate improved interagency coordination. In
addition, it highlights an example of a uniform environmental review document developed by the state of Pennsylvania that can be used by other states, and it encourages state
programs to evaluate and incorporate best practices into their own operations. According to EPA officials, they announced the content of the memorandum during a state/EPA
working group meeting in April 2017. EPA and USDA's guidance should help states and agencies develop their own guidelines to eliminate duplicative environmental reviews.","Fragmentation, Overlap & Duplication",Executive Branch,"Environmental Protection Agency, Department of Agriculture",10/18/2017
2013,15,1,"http://www.gao.gov/duplication/action_tracker/653248#t=0
",Addressed,No,Social services: Drug Abuse Prevention and Treatment Programs (2013-15),"More fully assessing the extent of overlap and potential duplication across the fragmented 76 federal drug abuse prevention and treatment programs and identifying
opportunities for increased coordination, including those programs where no coordination has occurred, would better position the Office of National Drug Control Policy to
better leverage resources and increase efficiencies."," The Director of the Office of National Drug Control Policy (ONDCP) should assess the extent of overlap and potential for duplication across federal drug abuse prevention and
treatment programs and identify opportunities for increased coordination to help agencies take actions to increase efficiencies and better leverage their resources. ONDCP
could use the results of GAO's analysis in the March 2013 report as a starting point for this assessment."," ONDCP has assessed the extent of overlap and potential for duplication across federal drug abuse prevention and treatment programs and identified opportunities for increased
coordination, as GAO recommended in March 2013. ONDCP reported that it conducted this assessment by (1) preparing an inventory of federal agency drug abuse prevention and
treatment program activities, starting with those in GAO's report; (2) mapping the beneficiaries and services provided by each program activity to determine the extent of
overlap; and (3) reviewing overlapping programs to assess the level of coordination activities, among other steps. In July 2014, ONDCP published its assessment of drug abuse
prevention and treatment programs in its Fiscal Year 2015 Budget and Performance Summary, which was released with the annual National Drug Control Strategy. The assessment
found that nearly all of the programs serve distinct beneficiaries in distinct settings, which helps prevent overlap and duplication. In the cases where overlap could occur,
ONDCP's review of grant awards made under the programs determined that duplication did not occur over a 3-year period ending in 2013. Further, according to the assessment,
the agencies managing overlapping programs have effectively coordinated through interagency collaboration, coordinated grant applications, and other activities. However, ONDCP
found that a limited number of programs that provide drug abuse prevention and treatment services to support efforts to address homelessness would benefit from greater
coordination. According to ONDCP, it is working to ensure additional coordination in this area by, for example, providing guidance to relevant agencies during the office's
budget and oversight review process on improving coordination of grant programs that offer similar treatment and recovery support services to homeless clients. The assessment
states that ONDCP will continue to monitor the programs that overlap, as well as any new federal programs that are added to prevent and treat substance use disorders.
According to the assessment, this monitoring is to include requiring regular reporting from the agencies as a part of interagency prevention and treatment working group
meetings and working with the agencies to ensure greater coordination and opportunities to consolidate programs as a part of the annual budget process. ONDCP's actions in
response to GAO's recommendation should better position the office to help agencies enhance coordination of drug abuse prevention and treatment activities and better
leverage program resources.","Fragmentation, Overlap & Duplication",Executive Branch,Office of National Drug Control Policy,11/19/2014
2013,17,1,"http://www.gao.gov/duplication/action_tracker/653262#t=0
",Addressed,No,"Training, employment, and education: Veterans' Employment and Training (2013-17)","The Departments of Labor, Veterans Affairs, and Defense need to better coordinate the employment services each provides to veterans, and Labor needs to better target the
Disabled Veterans' Outreach Program so that it does not overlap with other programs.", The Secretary of Labor should consistently report both performance goals and associated performance outcomes for each of its veterans' employment and training programs.," As of September 2016, the Department of Labor (DOL) has addressed GAO's December 2012 recommendation on consistently reporting program performance across programs. In
fiscal years 2014 and 2015, DOL reported performance goals and associated outcomes for its veterans' employment and training programs. For example, in its fiscal year 2015
annual performance report, DOL reported the goals and outcomes for veterans receiving intensive services under the Jobs for Veterans State Grants. These grants provide funding
for two programs: the Disabled Veterans' Outreach Program (DVOP) and the Local Veterans' Employment Representative Program. For the DVOP program, DOL has reported goals and
outcomes including: (1) national average 6-month earnings measure (in its fiscal year 2015 annual performance report); (2) national entered employment measure (in its fiscal
year 2014 report to Congress on veterans' services); and (3) entered employment, retention, and average earnings measures by state (on its website). For the Homeless Veterans'
Reintegration Program, DOL also posted the goals and outcomes for the entered employment and cost per participant measures to its website for program year 2014, which ran from
July 1, 2014, to June 30, 2015. Finally, in its fiscal year 2015 annual performance report, DOL reported on its goals and outcomes for assessing the performance of
facilitators who deliver its Transition Assistance Program's employment workshops. This reporting should help enhance programs' transparency and accountability for
achieving results.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Labor,11/15/2016
2013,17,2,"http://www.gao.gov/duplication/action_tracker/653262#t=1
",Addressed,No,"Training, employment, and education: Veterans' Employment and Training (2013-17)","The Departments of Labor, Veterans Affairs, and Defense need to better coordinate the employment services each provides to veterans, and Labor needs to better target the
Disabled Veterans' Outreach Program so that it does not overlap with other programs."," The Secretaries of Labor and Veterans Affairs should incorporate additional guidance to address the two problem areas GAO identified into any update to the interagency
handbook that governs their coordination for veterans' employment and training programs."," In May 2015, the Departments of Veterans Affairs (VA) and Labor (DOL) revised the interagency handbook governing their coordination for veterans' employment and training
programs, as GAO recommended in December 2012. The revised guidance addresses the two problem areas GAO identified in December 2012, including incorporating labor market
information into rehabilitation plans and finding ""suitable"" employment for program participants.  For example, the guidance outlines how VA and DOL staff should
coordinate efforts to provide veterans with labor market information when developing training and employment objectives and selecting training and credentialing opportunities
as a part of their rehabilitation plans. Further, the handbook outlines how DOL and VA staff should deal with situations where a veteran is seeking employment that does not
align with the goal of suitable employment. This updated guidance should better position VA and DOL to more effectively coordinate in serving veterans.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of Labor, Department of Veterans Affairs",11/19/2015
2013,17,3,"http://www.gao.gov/duplication/action_tracker/653262#t=2
",Addressed,No,"Training, employment, and education: Veterans' Employment and Training (2013-17)","The Departments of Labor, Veterans Affairs, and Defense need to better coordinate the employment services each provides to veterans, and Labor needs to better target the
Disabled Veterans' Outreach Program so that it does not overlap with other programs."," The Secretaries of Labor and Veterans' Affairs should, to the extent possible, determine the extent to which veterans' employment outcomes result from program participation
or are the result of other factors."," As of September  2016, the Department of Veterans Affairs (VA) and the Department of Labor (DOL) have addressed GAO's December 2012 recommendation to assess program
effectiveness. In March 2013, VA reported that it had completed a survey of Vocational Rehabilitation and Employment Service participants in the 2010 and 2012 cohorts of its
longitudinal study and that a contractor was analyzing both the survey and related administrative data.  The resulting report, issued in July 2013, compares the
employment outcomes of program completers against those of participants who discontinued their participation.  In doing so, the study statistically controls for the
effects of other attributes that might have affected employment outcomes. Among other things, the study found that employment outcomes were better for program completers. In
May 2015, DOL released the Veterans' Supplemental Study, which was conducted as a part of the DOL-funded Workforce Investment Act of 1998 Gold Standard Evaluation. The study
examined data on veterans who received services provided by the public workforce system in American Job Centers. More specifically, the study reported on differences in
employment outcomes for veterans who received services from programs specifically targeted to veterans—the Disabled Veterans' Outreach Program and the Local Veterans'
Employment Representative Program—and veterans who received services provided by other programs in American Job Centers. In addition, in April 2015, DOL released its plan to
evaluate the impact of its employment workshop component of the Transition Assistance Program, which assists service members transitioning out of the military. Data are
expected to be available by fiscal year 2017. These actions will provide some information on the extent to which veterans' employment programs are improving outcomes for
veterans.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of Labor, Department of Veterans Affairs",11/15/2016
2013,17,4,"http://www.gao.gov/duplication/action_tracker/653262#t=3
",Addressed,No,"Training, employment, and education: Veterans' Employment and Training (2013-17)","The Departments of Labor, Veterans Affairs, and Defense need to better coordinate the employment services each provides to veterans, and Labor needs to better target the
Disabled Veterans' Outreach Program so that it does not overlap with other programs."," The Secretaries of Labor, Veterans Affairs and the Department of Defense (DOD) should incorporate DOD's employment assistance initiatives into the agreements that guide
interagency coordination."," In February 2015, the Departments of Labor (DOL), Veterans Affairs (VA), and Defense (DOD) updated their memorandum of agreement (MOA) to guide interagency coordination for
veterans' employment and training programs. The MOA outlines the key elements of federal employment and training initiatives and guidelines for joint interagency work group
and data sharing. The MOA states that veterans participating in VA and DOL employment and training programs should be advised on the benefits of using DOD-sponsored employment
programs. Further, in May 2015, VA and DOL revised the interagency handbook that delineates roles and responsibilities and establishes a referral process between the VA and
DOL programs. The revised handbook states that these programs are to provide veterans information on DOD-sponsored employment programs and other state and federal
programs.  These actions should better position VA and DOL to more effectively coordinate in serving veterans.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of Defense, Department of Labor, Department of Veterans Affairs",11/19/2015
2013,19,1,"http://www.gao.gov/duplication/action_tracker/653200#t=0
",Not Addressed,No,Agriculture: Crop Insurance (2013-19),"To achieve up to $1.4 billion per year in cost savings in the Federal Crop Insurance program, Congress could consider (1) limiting the subsidy for premiums that an individual
farmer can receive each year, reducing the subsidy, or some combination of limiting and reducing these subsidies and (2) making changes to the program to reduce its delivery
costs."," Congress may wish to consider either limiting the amount of premium subsidies that an individual farmer can receive each year—as it limits the amount of payments to
individual farmers in many farm programs—or reducing premium subsidy rates, or both limiting premium subsidies and reducing premium subsidy rates."," As of March 2019, Congress had not enacted legislation to reduce premium subsidy rates or limit premium subsidies available to individual farmers, as GAO suggested in March
2012. The Senate approved farm bill legislation in June 2013 that included a provision that would have reduced premium subsidies for some farmers. Farm bill legislation
approved by the House in July 2013 did not include a similar provision, although the House subsequently approved a resolution by voice vote to agree with the Senate's
provision reducing premium subsidies for some high-income farmers. However, the Agricultural Act of 2014 did not include the Senate's provision to reduce premium subsidies.
In August 2014, GAO issued another report on premium subsidies, again suggesting that Congress consider reducing the level of premium subsidies for revenue insurance policies,
the most common type of crop insurance policy. In a March 2015 report, GAO found reducing crop insurance subsidies for the highest income participants would have a minimal
effect on the program and save millions of dollars. During the debate leading up to passage of the Agricultural Act of 2014 (the 2014 farm bill), various proposals were
offered that would have reduced premium subsidies for crop insurance participants with incomes exceeding a certain limit. However, none were included in the final version of
the 2014 farm bill. Some stakeholders expressed concern that high-income participants represent less risk than the other participants, and that they would drop out of the
program if their premium subsidies were reduced, threatening the financial soundness and viability of the entire program. However, GAO determined that if Congress enacted
statutory provisions to reduce premium subsidies for the highest income participants, it would most likely not affect the actuarial soundness or viability of the program
because, among other things, the highest income participants do not have lower losses than the other participants. In addition, GAO found that the highest income participants
accounted for only about 1 percent of the premiums annually, on average, from 2009 through 2013. In March 2019, the President's fiscal year 2020 budget included a proposal
to reduce premium subsidy rates. In April 2018, legislation was introduced in the House that would reduce premium subsidy rates. Also in April 2018, legislation was introduced
in the Senate that would limit the amount of premium subsidies made on behalf of a person each year. However, the Agriculture Improvement Act of 2018 (2018 farm bill) did not
include any provision to reduce premium subsidies. Without congressional action to limit or reduce crop insurance premium subsidies, opportunities may be missed for savings of
up to $1.4 billion annually.",Cost Savings & Revenue Enhancement,Congressional,Congress,3/29/2019
2013,19,2,"http://www.gao.gov/duplication/action_tracker/653200#t=1
",Not Addressed,No,Agriculture: Crop Insurance (2013-19),"To achieve up to $1.4 billion per year in cost savings in the Federal Crop Insurance program, Congress could consider (1) limiting the subsidy for premiums that an individual
farmer can receive each year, reducing the subsidy, or some combination of limiting and reducing these subsidies and (2) making changes to the program to reduce its delivery
costs."," To reduce the cost of delivering the crop insurance program, Congress should consider repealing the 2014 farm bill requirement that any revision to the standard reinsurance
agreement not reduce insurance companies' expected underwriting gains, and directing the Risk Management Agency to, during the next renegotiation of the agreement, (1)
adjust the participating insurance companies' target rate of return to reflect market conditions and (2) assess the portion of premiums that participating insurance
companies retain and, if warranted, adjust it."," As of March 2019, Congress had not enacted legislation to repeal the 2014 farm bill requirement that any revision to the standard reinsurance agreement not reduce insurance
companies' expected underwriting gains, and direct the Risk Management Agency to, during the next renegotiation of the agreement, (1) adjust the participating insurance
companies' target rate of return to reflect market conditions and (2) assess the portion of premiums that participating insurance companies retain and, if warranted, adjust
it, as GAO suggested in July 2017. In September 2017, legislation was introduced in the House and Senate that would repeal the 2014 farm bill requirement that any revision to
the standard reinsurance agreement not reduce insurance companies' expected underwriting gains and reduce their target rate of return. In March 2019, the President's
fiscal year 2020 budget included a proposal to reduce companies' expected underwriting gains. However, the Agriculture Improvement Act of 2018 (2018 farm bill) did not
include any provision to repeal the 2014 farm bill requirement or adjust the target rate of return. Without congressional action to reduce companies' expected underwriting
gains, opportunities may be missed for savings of hundreds of millions of dollars annually.  ",Cost Savings & Revenue Enhancement,Congressional,Congress,3/29/2019
2013,21,1,"http://www.gao.gov/duplication/action_tracker/653204#t=0
",Addressed,No,Energy: Department of Energy's Isotope Program (2013-21),"Assessing the value of isotopes to customers, and other factors such as prices of alternatives, may show that the Department of Energy could increase prices for isotopes that
it sells to commercial customers to create cost savings by generating additional revenue."," The Secretary of Energy should direct the Isotope Program to improve the program's transparency in setting prices by clearly defining the factors to be considered when the
program sets prices for isotopes sold commercially, including defining under what circumstances it will set prices at or above full cost recovery. This should include
assessing, when appropriate, current information on the value of isotopes to customers and the prices of similar products."," The Department of Energy's Isotope Program updated its isotope pricing policy and is using market assessments to help determine the value of certain isotopes, which
addresses GAO's May 2012 recommendation. In May 2012, the Isotope Program updated its pricing policy, which, among other things, identifies several factors that may be
considered when setting prices, including current market price and prices of other suppliers. The pricing policy also explains that isotope prices may be raised above full
cost recovery when there is an existing market price that is higher than the full cost recovery amount. The Isotope Program's fiscal year 2016 strategic plan explains that
it is using information from market assessments in 2012 and 2013 that cover several isotopes. The strategic plan also notes that the program plans to conduct market assessment
more frequently and identifies specific isotope markets that the program is assessing, or plans to assess. These assessments help inform the Isotope Program of the value of
isotopes, which may be used when determining isotope prices.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Energy,11/15/2016
2013,22,6,"http://www.gao.gov/duplication/action_tracker/653206#t=5
",Addressed,No,General government: Additional Opportunities to Improve Internal Revenue Service Enforcement of Tax Laws (2013-22),"The Internal Revenue Service can realize cost savings and increase revenue collections by billions of dollars by, among other things, using more rigorous analyses to better
allocate enforcement and other resources."," The Commissioner of the Internal Revenue Service (IRS) should complete a broad strategy, including a timeline and performance measures, for how IRS intends to use information
collected based on the Foreign Account Tax Compliance Act requirements to improve tax compliance."," IRS completed a strategy outlining its current and planned efforts to use information collected based on the Foreign Account Tax Compliance Act requirements to improve tax
compliance, as GAO recommended in April 2012. IRS provided this strategy to GAO in July 2013. This strategy includes a timeline and discussion of using performance measures.
By developing this strategy, IRS managers will be able to use this strategy to make more informed resource and program decisions.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,12/5/2013
2013,22,2,"http://www.gao.gov/duplication/action_tracker/653206#t=1
",Addressed,No,General government: Additional Opportunities to Improve Internal Revenue Service Enforcement of Tax Laws (2013-22),"The Internal Revenue Service can realize cost savings and increase revenue collections by billions of dollars by, among other things, using more rigorous analyses to better
allocate enforcement and other resources.", The Commissioner of the Internal Revenue Service (IRS) should ensure cost-effectiveness analyses are conducted for future significant initiatives/investments.," For the fiscal year 2017 budget formulation process, IRS conducted an economic analysis on costs and alternative approaches for the enterprise electronic records management
solution initiative, as GAO recommended in its June 2012 report. This analysis included obtaining and reviewing information on the cost and effectiveness of potential
solutions to its record management challenges from an array of software vendors and integrators. IRS compared these proposed technology solutions to full implementation of its
existing technologies. IRS identified and realized some cost, time, and compatibility advantages to implementing its existing technologies. For example, according to IRS, by
maximizing current technologies, contractual relationships, and subject matter expertise, IRS is less likely to encounter procurement related delays or integration issues
which could require lengthy study to fix before introduction to production.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,11/15/2016
2013,22,5,"http://www.gao.gov/duplication/action_tracker/653206#t=4
",Addressed,No,General government: Additional Opportunities to Improve Internal Revenue Service Enforcement of Tax Laws (2013-22),"The Internal Revenue Service can realize cost savings and increase revenue collections by billions of dollars by, among other things, using more rigorous analyses to better
allocate enforcement and other resources."," The Commissioner of the Internal Revenue Service (IRS) should use Small Employer Health Insurance Tax Credit examination results more efficiently by analyzing results from
examinations of credit claimants and using those results to identify and address any errors through alternative approaches."," IRS has addressed this action, which GAO recommended in May 2012. In July 2013, IRS documented its analysis of a statistical sample of IRS-examined 2010 tax returns that
claimed the Small Employer Health Insurance Tax Credit. IRS's analysis identified common errors in claiming the credit as well as examination results. Compared with other
types of examinations, the credit examinations had a significantly higher “no change” rate and generated significantly less revenue. As a result of this analysis, IRS is
planning to address many of these common errors through an alternative approach known as math error authority during 2014. Additionally, IRS will continue to consider other
alternative approaches to deal with the common errors without doing an examination, such as “soft notices” to inform taxpayers of possible errors and minimize the need for
them to respond. By doing the analysis of examination results, IRS is more likely to better identify credit errors through any examinations as well as to identify alternative
approaches to address credit errors.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,12/5/2013
2013,22,4,"http://www.gao.gov/duplication/action_tracker/653206#t=3
",Addressed,No,General government: Additional Opportunities to Improve Internal Revenue Service Enforcement of Tax Laws (2013-22),"The Internal Revenue Service can realize cost savings and increase revenue collections by billions of dollars by, among other things, using more rigorous analyses to better
allocate enforcement and other resources."," The Commissioner of the Internal Revenue Service (IRS) should pilot more risk-based approaches for contacting taxpayers who have a balance due, which could include
implementing its data analytics plan."," IRS agreed with GAO's December 2012 recommendation to pilot more risk-based approaches for contacting taxpayers who have a balance due. IRS officials conducted an in-depth
analysis of the model they used to identify potential cases that have balances that are currently considered to be not collectable. The model predicts less productive
collection inventory; IRS then uses model results to either close the case or assign it to the appropriate work stream. IRS officials said IRS had implemented new models for
scoring cases in its Automated Collection System as of July 2015. According to IRS, it can use scores from these models in its prioritization and case assignment processes and
enable Field Collection to select and assign the most productive cases to revenue officers. IRS reported that it will evaluate its inventory delivery model, which will allow
IRS to determine the effectiveness of new and prior currently not collectible model scores.  IRS officials confirmed that they expect to realize savings from better
selection in a few years, but the amount of savings is not yet known.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,10/18/2017
2013,22,3,"http://www.gao.gov/duplication/action_tracker/653206#t=2
",Addressed,Yes,General government: Additional Opportunities to Improve Internal Revenue Service Enforcement of Tax Laws (2013-22),"The Internal Revenue Service can realize cost savings and increase revenue collections by billions of dollars by, among other things, using more rigorous analyses to better
allocate enforcement and other resources."," The Commissioner of the Internal Revenue Service (IRS) should develop a quantitative measure of scope, at a minimum, for its major information technology investments to have
information on the performance of these investments."," IRS took several actions to develop a quantitative measure of scope for its major information technology (IT) investments, as GAO recommended in June 2012. Specifically,
starting in December 2015, the agency included planned ""scope elements"" for the Return Review Program investment and identified the elements it had delivered to date in its
quarterly report on IT to Congress. IRS further enhanced this report in December 2016 by including the percentage of planned scope delivered for selected investments. IRS also
began implementing a tool to track the cost, schedule, and scope performance of its major investments using quantitative measures, including budgeted cost for work scheduled,
actual costs of work performed, and budgeted cost for work performed (i.e., earned value). As of February 2018, IRS was using the tool for at least four of its IT investments.
While IRS's actions are sufficient to close the recommendation. GAO nonetheless will continue to monitor the agency's efforts to improve its quantitative measure of scope
for its major investments and expand it to other investments as part of annual reviews of IRS's major IT investments. IRS's efforts to develop a quantitative measure of
scope will assist with providing the agency and key stakeholders complete information on the performance of major IT investments.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/21/2018
2013,22,1,"http://www.gao.gov/duplication/action_tracker/653206#t=0
",Partially Addressed,Yes,General government: Additional Opportunities to Improve Internal Revenue Service Enforcement of Tax Laws (2013-22),"The Internal Revenue Service can realize cost savings and increase revenue collections by billions of dollars by, among other things, using more rigorous analyses to better
allocate enforcement and other resources.", The Commissioner of the Internal Revenue Service (IRS) should determine whether IRS has a basis for adjusting its allocation of enforcement resources each year.," IRS agreed in principle to using ratios of direct revenue yield-to-cost to adjust its enforcement resource allocation, as GAO recommended in December 2012, but as of December
2018 had not fully developed a method for using these measures to allocate resources. However, it began to use marginal revenue estimates for allocating correspondence exam
workload across subdivisions in its Small Business and Self-Employed Division. As of December 2018, this model uses an estimate of marginal revenue but not marginal cost. To
fully implement this recommendation, IRS should use information on marginal revenue and marginal cost when deciding how to allocate resources. By making this change, IRS may
be able to collect significant amounts of additional revenue.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/29/2019
2013,22,7,"http://www.gao.gov/duplication/action_tracker/653206#t=6
",Partially Addressed,Yes,General government: Additional Opportunities to Improve Internal Revenue Service Enforcement of Tax Laws (2013-22),"The Internal Revenue Service can realize cost savings and increase revenue collections by billions of dollars by, among other things, using more rigorous analyses to better
allocate enforcement and other resources."," The Commissioner of the Internal Revenue Service (IRS) should develop a strategy that defines appropriate levels of telephone and correspondence service and wait time and
lists specific steps to manage service based on an assessment of time frames, demand, capabilities, and resources."," IRS neither agreed nor disagreed with GAO's recommendation from December 2012, but has made progress in developing a customer service strategy that defines appropriate
levels of telephone service; however, as of November 2018, IRS had not finalized its strategy or determined the appropriate levels of service for correspondence and wait time.
In January 2017, IRS shared results of a benchmarking study that compared its telephone service, measures, and goals to comparable agencies and companies. The team that
conducted the study recommended options for additional measures to indicate the level of access taxpayers have to service, including across service channels. IRS concluded the
ideal level of service is 83 percent, which optimizes wait time, disconnects, and assistor availability. In June 2018, IRS told GAO that it was drafting a customer service
strategy using this information. As of November 2018, this strategy was being reviewed by the Department of the Treasury, after which it will be sent for review by the Office
of Management and Budget. IRS officials did not have an estimate for when the strategy would be released. Completion of this strategy, should it define appropriate levels of
correspondence service and wait time and lists specific steps to manage these and telephone service based on an assessment of time frames, demand, capabilities, and resources
would enable IRS to make a more informed request to Congress about resource requirements needed to deliver specific levels of service.  Further, finalizing a long-term
comprehensive strategy will help ensure IRS is maximizing the benefit to taxpayers and may possibly reduce costs in other areas.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/29/2019
2013,25,1,"http://www.gao.gov/duplication/action_tracker/653212#t=0
",Addressed,No,Health: Medicare Prepayment Controls (2013-25),"More widespread use of prepayment edits could reduce improper payments and achieve other cost savings for the Medicare program, as well as provide more consistent coverage
nationwide."," The Administrator of the Centers for Medicare & Medicaid Services (CMS) should centralize within CMS the development and implementation of automated edits based on national
coverage determinations (NCD) to ensure greater consistency."," CMS has centralized the development and implementation of automated edits based on NCDs, as GAO recommended in November 2012, and has assessed all of its existing NCDs
through this process to determine whether edits should be developed for them, according to agency officials. Through this centralized process, CMS has created edits for at
least 90 existing NCDs, officials said. CMS typically develops NCDs for services that have the potential to affect a large number of beneficiaries and that have the greatest
effect on the Medicare program. CMS's progress in centralizing development and implementation of automated edits based on NCDs will help ensure greater consistency in paying
only those Medicare claims that are consistent with NCDs.",Cost Savings & Revenue Enhancement,Executive Branch,Centers for Medicare & Medicaid Services,3/6/2014
2013,25,3,"http://www.gao.gov/duplication/action_tracker/653212#t=2
",Addressed,Yes,Health: Medicare Prepayment Controls (2013-25),"More widespread use of prepayment edits could reduce improper payments and achieve other cost savings for the Medicare program, as well as provide more consistent coverage
nationwide."," The Administrator of the Centers for Medicare & Medicaid Services (CMS) should implement Medically Unlikely Edits (MUE) that assess all quantities provided to the same
beneficiary by the same provider on the same day, so providers cannot avoid claim denials by billing for services on multiple claim lines or multiple claims without including
modifiers that reflect a declaration that quantities above the normal limit are reasonable and necessary."," As of November 2016, CMS had implemented a process that includes data and coding analysis to determine the billing codes used on claims that should be subject to a ""date of
service"" MUE approach, as GAO recommended in November 2012. The National Correct Coding Initiative (NCCI) work group evaluates NCCI edits—which include MUEs—weekly. The
NCCI work group includes members from CMS's Center for Program Integrity, the Center for Medicare, and the NCCI contractor.  When there is a request to change or update
any MUE edits, the request is reviewed, discussed, and vetted. The NCCI work group then decides whether a ""date of service"" modification is appropriate. As part of the
ongoing process, CMS also created an MUE Adjudication Indicator for each billing code that indicates whether claims will be processed subject to edits that reflect a maximum
use of services per day. Incorporating ""date of service"" edits in the MUE updating process should help MUEs to be more effective by more accurately identifying instances
where the total quantity of services exceeds reasonable and necessary amounts.",Cost Savings & Revenue Enhancement,Executive Branch,Centers for Medicare & Medicaid Services,3/1/2017
2013,25,4,"http://www.gao.gov/duplication/action_tracker/653212#t=3
",Addressed,No,Health: Medicare Prepayment Controls (2013-25),"More widespread use of prepayment edits could reduce improper payments and achieve other cost savings for the Medicare program, as well as provide more consistent coverage
nationwide."," The Administrator of the Centers for Medicare & Medicaid Services (CMS) should improve the data collected about local prepayment edits to enable CMS to identify the most
effective edits and the local coverage policies on which they are based and disseminate this information to contractors for their consideration."," CMS has improved the data collected about local prepayment edits that have been implemented by Medicare administrative contractors (MAC) that process hospital claims and
claims from most types of outpatient services, as GAO recommended in November 2012. In spring 2013, CMS established a workgroup with these MACs to determine a process for
developing, sharing, and implementing prepayment edits across all MAC jurisdictions to prevent improper payments, according to CMS officials. In October 2015, CMS officials
stated that in 2014 the agency directed the MACs to report their top two edits based on local coverage policies, known as local coverage determination (LCD) edits, and a CMS
review found that some MACs had LCDs for the same services. In September 2015, CMS distributed this information to all MACs for their consideration when developing their own
LCDs and associated edits and requested that MACs provide their top two edits annually to CMS. CMS said it plans to use this information to determine if there are common
services or edits that can be shared across MACs. As CMS continues its efforts to obtain and disseminate information about the most effective local edits, MACs should be
better positioned to determine the most appropriate approach for effectively implementing Medicare payment policy, which could help to reduce improper payments.",Cost Savings & Revenue Enhancement,Executive Branch,Centers for Medicare & Medicaid Services,3/2/2016
2013,25,5,"http://www.gao.gov/duplication/action_tracker/653212#t=4
",Addressed,No,Health: Medicare Prepayment Controls (2013-25),"More widespread use of prepayment edits could reduce improper payments and achieve other cost savings for the Medicare program, as well as provide more consistent coverage
nationwide."," The Administrator of the Centers for Medicare & Medicaid Services (CMS) should assess the feasibility of providing increased incentives to contractors to implement effective
prepayment edits."," CMS has assessed the feasibility of providing increased incentives to Medicare administrative contractors (MAC) for increasing the effectiveness of prepayment edits, as GAO
recommended in November 2012, and is considering a method for measuring contractors' increases in edit effectiveness, according to CMS officials. CMS established MAC contracts
as cost-plus-award-fee contracts, a type of cost-reimbursement contract designed to provide sufficient motivation to encourage excellence in contract performance. MACs can
earn incentives—known as award fees—based on performance. However, CMS provided relatively small incentives—3 percent or less of all contract award fees—to promote use
of effective prepayment edits by MACs. Increasing MACs' incentives to improve edit effectiveness as part of the prepayment review process could lead to savings for the
Medicare program as a whole by better identifying medical claims that do not meet the criteria for payment.",Cost Savings & Revenue Enhancement,Executive Branch,Centers for Medicare & Medicaid Services,12/5/2013
2013,25,2,"http://www.gao.gov/duplication/action_tracker/653212#t=1
",Addressed,Yes,Health: Medicare Prepayment Controls (2013-25),"More widespread use of prepayment edits could reduce improper payments and achieve other cost savings for the Medicare program, as well as provide more consistent coverage
nationwide."," The Administrator of the Centers for Medicare & Medicaid Services (CMS) should develop written procedures to provide guidance to agency staff on all steps in the processes
for developing and implementing edits based on national policies, including time frames for taking corrective actions and methods for assessing the effects of corrective
actions."," As of December 2017, CMS had developed written procedures to provide guidance to agency staff on actions for ensuring consideration of automated edits whenever possible,
consistent with GAO's recommendation in November 2012. To help ensure that payments are made properly, CMS uses prepayment controls—edits that are programmed into claims
processing systems—to compare claims data to Medicare requirements in order to approve or deny claims or flag them for further review. Citing GAO's recommendations, CMS
revised its Standard Operating Procedures for Developing National Claims Edits to require various CMS components responsible for new payment policies to discuss whether a
national edit or edits are appropriate to enforce the new National Coverage Determinations (NCD)—which describe the circumstances under which Medicare will cover particular
items or services nationwide. The procedures did not set a standard time frame for deciding whether to implement a new edit following development of a new NCD, because the
time needed to conduct these activities varies depending on the complexity of the NCDs and available resources, according to CMS officials. However, the procedures contain a
general schedule with broad time frames to guide implementation once a decision has been made to implement an edit. CMS also added a requirement for analysts to monitor pre-
and post-implementation of edits to ensure they are implemented appropriately. In addition, the written procedures require that CMS staff regularly monitor existing NCDs for
potential vulnerabilities. The procedures state that if a vulnerability is found, staff should consider whether a prepayment edit is an applicable corrective action. These
written policies should help ensure that edits are implemented whenever possible to reduce improper payments.",Cost Savings & Revenue Enhancement,Executive Branch,Centers for Medicare & Medicaid Services,3/21/2018
2013,26,1,"http://www.gao.gov/duplication/action_tracker/653220#t=0
",Partially Addressed,No,Health: Medicaid Supplemental Payments (2013-26),"To improve the transparency of and accountability for certain high-risk Medicaid payments that annually total tens of billions of dollars, Congress should consider requiring
the Centers for Medicare & Medicaid Services to take steps that would facilitate the agency's ability to oversee these payments, including identifying payments that are not
used for Medicaid purposes or are otherwise inconsistent with Medicaid payment principles, which could lead to cost savings. GAO's analysis of providers for which data are
available suggests that savings could be in the hundreds of millions, or billions, of dollars."," Congress should consider requiring the Administrator of the Centers for Medicare & Medicaid Services (CMS) to improve state reporting of non-Disproportionate Share Hospital
(DSH) supplemental payments, including requiring annual reporting of payments made to individual facilities and other information that the agency determines is necessary to
oversee non-DSH supplemental payments."," No legislation enacted as of March 2019. Legislation, the Improving Oversight and Accountability in Medicaid Non-DSH Supplemental Payments Act (H.R. 541), was introduced in
January 2017 during the last Congress to require annual state reporting of non-DSH supplemental payments made to individual facilities, as GAO suggested in November 2012. The
legislation would have required, among other things, annual reporting of non-DSH supplemental payments made to individual institutional providers; information on type of
ownership of providers that received the supplemental payments; and other information the agency determines to be necessary to oversee non-DSH supplemental payments.
Meanwhile, CMS has taken some action, such as issuing a State Medicaid Director Letter requiring annual reporting of certain Medicaid supplemental payments and developing
templates for analyzing the reporting. However, in April 2015, GAO found that information submitted by states through a March 2013 State Medicaid Director Letter initiative
may represent estimated payments the states make instead of actual payments, and that CMS data systems do not allow the agency to identify all Medicaid payments made to
individual providers. In December 2018, CMS officials said that states may submit reports on annual Medicaid non-DSH supplemental payments made to individual facilities
prospectively or retrospectively. According to CMS officials, most states report estimated non-DSH supplemental payments prospectively, and CMS does not reconcile the payment
estimates to actual payments. CMS directs states to report actual non-DSH supplemental payments when states submit annual reports retrospectively, but CMS does not review the
payments on a facility-specific basis because the calculation for allowable non-DSH supplemental payments is made in aggregate. CMS announced in fall 2018 that it is planning
a proposed rule on supplemental payments and non-DSH supplemental payment submissions that, if finalized, would improve transparency by requiring states to provide CMS with
certain information on Medicaid supplemental payments. The agency plans to release the proposed rule for comment by spring 2019. To the extent these efforts specify reporting
requirements for states to provide to CMS certain information on supplemental payments to Medicaid providers, including supplemental payments approved under either a Medicaid
state plan or 1115 demonstration authority, they would promote transparency. GAO plans to continue to monitor congressional action and any additional agency actions. Enhancing
state reporting should enable CMS to improve oversight of these payments, which could result in financial savings to Medicaid to the extent that CMS identifies inappropriate
payments and curtails states' ability to make them.",Cost Savings & Revenue Enhancement,Congressional,Congress,3/29/2019
2013,26,3,"http://www.gao.gov/duplication/action_tracker/653220#t=2
",Not Addressed,No,Health: Medicaid Supplemental Payments (2013-26),"To improve the transparency of and accountability for certain high-risk Medicaid payments that annually total tens of billions of dollars, Congress should consider requiring
the Centers for Medicare & Medicaid Services to take steps that would facilitate the agency's ability to oversee these payments, including identifying payments that are not
used for Medicaid purposes or are otherwise inconsistent with Medicaid payment principles, which could lead to cost savings. GAO's analysis of providers for which data are
available suggests that savings could be in the hundreds of millions, or billions, of dollars."," Congress should consider requiring the Administrator of the Centers for Medicare & Medicaid Services (CMS) to require states to submit an annual independent certified audit
verifying state compliance with permissible methods for calculating non-Disproportionate Share Hospital (DSH) supplemental payments."," No legislation enacted as of March 2019. Legislation, the Improving Oversight and Accountability in Medicaid Non-DSH Supplemental Payments Act (H.R. 541), was introduced in
January 2017 during the last Congress to require states to submit an annual independent certified audit verifying the extent to which non-DSH supplemental payments are made in
compliance with permissible methods for calculating non-DSH supplemental payments, as GAO suggested in November 2012. CMS officials have said that legislation is needed to
require states to submit annual independent certified audits verifying compliance with permissible methods for calculating non-DSH supplemental payments. GAO maintains that
long-standing concerns are still valid regarding the need for improved transparency and accountability for Medicaid supplemental payments, including annual independent
certified audits of the methods for calculating non-DSH supplemental payments. Annual independent certified audits could help CMS better oversee these payments to ensure they
are consistent with Medicaid requirements and result in financial savings to Medicaid to the extent inappropriate payments are identified and states' ability to make them is
curtailed.",Cost Savings & Revenue Enhancement,Congressional,Congress,3/29/2019
2013,26,2,"http://www.gao.gov/duplication/action_tracker/653220#t=1
",Partially Addressed,No,Health: Medicaid Supplemental Payments (2013-26),"To improve the transparency of and accountability for certain high-risk Medicaid payments that annually total tens of billions of dollars, Congress should consider requiring
the Centers for Medicare & Medicaid Services to take steps that would facilitate the agency's ability to oversee these payments, including identifying payments that are not
used for Medicaid purposes or are otherwise inconsistent with Medicaid payment principles, which could lead to cost savings. GAO's analysis of providers for which data are
available suggests that savings could be in the hundreds of millions, or billions, of dollars."," Congress should consider requiring the Administrator of the Centers for Medicare & Medicaid Services (CMS) to clarify permissible methods of calculating non-Disproportionate
Share Hospital (DSH) supplemental payments."," No legislation enacted as of March 2019. Legislation, the Improving Oversight and Accountability in Medicaid Non-DSH Supplemental Payments Act (H.R. 541), was introduced in
January 2017 during the last Congress to require CMS to issue uniform guidance to states that identifies permissible methods for calculating non-DSH supplemental payments to
providers. Meanwhile, CMS has taken some action. Specifically, in March 2013, CMS issued a State Medicaid Director Letter requiring states to submit non-DSH supplemental
payment information. In December 2018, CMS officials said the agency developed state observations report tables for analyzing states' annual reporting of certain Medicaid
supplemental payments. Officials said that they may use these tables to inform future policy decisions, for example, on the permissible methods of calculating non-DSH
supplemental payments. CMS announced in fall 2018 that it is planning a proposed rule on supplemental payments and non-DSH supplemental payment submissions that, if finalized,
would improve transparency by requiring states to provide CMS with certain information on Medicaid supplemental payments. The agency plans to release the proposed rule for
comment by spring 2019. To the extent these efforts specify reporting requirements for states to provide to CMS certain information on supplemental payments to Medicaid
providers, including supplemental payments approved under either a Medicaid state plan or 1115 demonstration authority, they would promote transparency. GAO plans to continue
to monitor congressional action and any additional agency actions. Enhancing the guidance for states on calculating non-DSH supplemental payments should enable CMS to improve
oversight of these payments, which could result in financial savings to Medicaid to the extent that CMS identifies inappropriate payments and curtails states' ability to
make them.  ",Cost Savings & Revenue Enhancement,Congressional,Congress,3/29/2019
2013,27,1,"http://www.gao.gov/duplication/action_tracker/653214#t=0
",Closed-Not Addressed,No,Health: Medicare Advantage Quality Bonus Payment Demonstration (2013-27),"Rather than implementing the Medicare Advantage quality bonus payment program specifically established by law, the Centers for Medicare & Medicaid Services is testing an
alternative bonus payment structure under a broad demonstration authority through a 3-year demonstration that has design flaws, raises legal concerns, and is estimated to cost
over $8 billion; about $2 billion could be saved if it were canceled for its last year, 2014."," The Secretary of Health and Human Services should cancel the Medicare Advantage (MA) Quality Bonus Payment Demonstration and allow the MA quality bonus payment system
established by the 2010 Patient Protection and Affordable Care Act (PPACA) to take effect. If, at a future date, the Secretary finds that this system does not adequately
promote quality improvement, the Department of Health and Human Services should determine ways to modify that system, which could include conducting an appropriately designed
demonstration."," The Department of Health and Human Services (HHS) did not cancel the MA Quality Bonus Payment Demonstration, as GAO recommended in March 2012. Because all MA contracts for
the demonstration's last year, 2014, are now in place, canceling the demonstration is no longer possible. As a result, GAO is no longer assessing this action. By continuing
the demonstration, HHS missed an opportunity to achieve significant cost savings in 2014—approximately $2 billion, based on GAO's analysis of estimates by actuaries at the
Centers for Medicare & Medicaid Services.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Health and Human Services,3/6/2014
2013,28,1,"http://www.gao.gov/duplication/action_tracker/653216#t=0
",Closed-Not Addressed,No,Homeland security/Law enforcement: Checked Baggage Screening (2013-28),"By reviewing the appropriateness of the federal cost share the Transportation Security Administration applies to agreements financing airport facility modification projects
related to the installation of checked baggage screening systems, the Transportation Security Administration could, if a reduced cost share was deemed appropriate, achieve
cost efficiencies and be positioned to install a greater number of optimal baggage screening systems than it currently anticipates."," Congress may wish to consider directing the Transportation Security Administration (TSA) to study, in consultation with relevant industry stakeholders, whether the 90 percent
federal cost share that TSA generally applies to cost sharing agreements for eligible airport facility modification projects, related to the installation of checked baggage
screening systems, is appropriate or should be adjusted."," As of February 2018, no legislative action had been identified. Since GAO made its suggestion in April 2013, there has been less demand for airport improvement projects to
install checked baggage screening systems because many projects across TSA-regulated airports have been completed or remain in progress under existing cost sharing agreements.
Furthermore, since fiscal year 2012, Congress has authorized TSA to use a funding source to procure and install checked baggage screening equipment that had previously been
dedicated solely to support the facility modification projects necessary to install checked baggage screening systems. For these reasons, in conjunction with an absence of
Congressional action to address the cost share since GAO first made its suggestion, GAO has closed this action as not addressed and will no longer track implementation.",Cost Savings & Revenue Enhancement,Congressional,Congress,3/21/2018
2013,28,2,"http://www.gao.gov/duplication/action_tracker/653216#t=1
",Closed-Not Addressed,No,Homeland security/Law enforcement: Checked Baggage Screening (2013-28),"By reviewing the appropriateness of the federal cost share the Transportation Security Administration applies to agreements financing airport facility modification projects
related to the installation of checked baggage screening systems, the Transportation Security Administration could, if a reduced cost share was deemed appropriate, achieve
cost efficiencies and be positioned to install a greater number of optimal baggage screening systems than it currently anticipates."," Congress may wish to consider whether an amendment to current legislation, or enactment of new legislation, is necessary and warranted if it is determined that a change in
the current federal cost share that the Transportation Security Administration (TSA) generally applies to these cost sharing agreements is appropriate."," As of February 2018, no legislative action had been identified. Since GAO made its suggestion in April 2013, there has been less demand for airport improvement projects to
install checked baggage screening systems because many projects across TSA-regulated airports have been completed or remain in progress under existing cost sharing agreements.
Furthermore, since fiscal year 2012, Congress has authorized TSA to use a funding source to procure and install checked baggage screening equipment that had previously been
dedicated solely to support the facility modification projects necessary to install checked baggage screening systems. For these reasons, in conjunction with an absence of
Congressional action to address the cost share since GAO first made its suggestion, GAO has closed this action as not addressed and will no longer track implementation.",Cost Savings & Revenue Enhancement,Congressional,Congress,3/21/2018
2014,2,1,"http://www.gao.gov/duplication/action_tracker/661859#t=0
",Addressed,No,Defense: Contracting for Defense Health Care Professionals (2014-02),"The Department of Defense should develop a consolidated agency-wide strategy to contract for health care professionals to reduce fragmentation and achieve greater
efficiencies."," The Secretary of Defense should develop and implement a Department of Defense (DOD)-wide strategy to contract for health care professionals. The strategy should identify
specific responsible organizations and time frames, and should consist of both near-term and long-term components. In the near term, and to enable DOD to assess the efficacy
and impact of such a strategy, DOD should identify a category of health care professionals or a multiservice market to pilot an approach to consolidating health care staffing
requirements. Over the longer term, such a strategy should include an analysis of spending based on reliable and detailed agency-wide data, and should enable DOD to identify
opportunities to consolidate requirements and reduce costs."," DOD has developed and implemented an agency-wide strategy to contract for health care professionals, as GAO recommended in May 2013. On October 1, 2013, the Secretary of
Defense established the Defense Health Agency, which is responsible for driving greater integration of clinical and business processes across the Military Health System. As a
part of this effort, DOD completed an analysis of medical services spending in February 2015. Next, the Defense Health Agency completed an independent government cost estimate
based on agency-wide data. This estimate serves as a baseline from which the Defense Health Agency can calculate future savings based on differences in costs or requirements.
Third, an acquisition strategy was approved in August 2016. Fourth, the agency, in coordination with each military department, identified opportunities to consolidate
requirements through new contracts. Finally, a common sourcing platform solicitation for health care professional services was issued in January 2017, with a planned date for
contract award in November 2017. By developing and implementing an agency-wide strategy to contract for health care professionals, DOD is better positioned to reduce
fragmentation among its contracts for health care professionals and achieve greater efficiencies.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,10/18/2017
2014,3,1,"http://www.gao.gov/duplication/action_tracker/661860#t=0
",Addressed,No,Defense: Defense Satellite Control Operations (2014-03),"Increased use of shared satellite control networks and leading practices within the Department of Defense could reduce fragmentation and potential duplication associated with
dedicated systems, resulting in millions of dollars in savings annually."," The Secretary of Defense should conduct an analysis at the beginning of a new satellite acquisition to determine a business case for proceeding with either a shared or a
dedicated satellite control system, to include its associated ground antenna network. The analysis should include a comparison of total dedicated network costs to the
incremental cost of integrating onto a shared network to determine applicable cost savings and efficiencies."," The Department of Defense (DOD) has taken steps to mandate the use of a common infrastructure for space systems, eliminating the need to conduct cost analyses at the
beginning of new satellite acquisitions, as GAO recommended in April 2013. On April 18, 2017, Air Force Space Command, which acquires most of DOD's space systems, issued a
memorandum mandating that all existing and new space programs transition to the Enterprise Ground Services (EGS).  As stated in the memorandum, the move to EGS will
provide increased tactical command, control, and data dissemination resilience and capability. The mandate to use a common infrastructure obviates the need to perform an
analysis given that the transition to the EGS is to eliminate stovepipes, consolidate common functions, and eliminate duplicative operations and maintenance costs, as GAO
recommended.  The use of a common satellite control network may reduce the number of fragmented and potentially duplicative dedicated networks, potentially resulting in
millions of dollars in savings annually.   ","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,10/18/2017
2014,3,2,"http://www.gao.gov/duplication/action_tracker/661860#t=1
",Not Addressed,No,Defense: Defense Satellite Control Operations (2014-03),"Increased use of shared satellite control networks and leading practices within the Department of Defense could reduce fragmentation and potential duplication associated with
dedicated systems, resulting in millions of dollars in savings annually."," The Secretary of Defense should develop a department-wide long-term plan for modernizing the Department of Defense's (DOD) Air Force Satellite Control Network and any
future shared satellite control services and capabilities. This plan should identify methods that can capture or estimate satellite control costs as well as authorities that
can be given to the program managers to give them the flexibility needed to ensure ground systems are built to a common network when the business case analysis shows doing so
to be beneficial. This plan should also identify which trusted practices from the commercial sector, if any, can improve DOD satellite control operations in the near and long
terms and, as appropriate, develop a plan of action for implementing them."," No executive action taken. Although DOD agreed with this recommendation, as of January 2019, the department had not taken action to address GAO's April 2013 recommendation.
The National Defense Authorization Act for Fiscal Year 2014, Pub. L. No. 113-66, § 822 (2013) directs DOD to develop a DOD-wide long-term plan for satellite ground control
systems, to include the Air Force Satellite Control Network. In response, in April 2014 DOD's Office of Under Secretary of Defense for Acquisition, Technology, and Logistics
initiated study efforts to support the development of a long-term plan for DOD's satellite ground control systems. However, DOD took no further action. GAO continues to
believe that a department-wide long-term plan could benefit DOD in reducing fragmentation and increasing efficiencies.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/29/2019
2014,4,1,"http://www.gao.gov/duplication/action_tracker/661867#t=0
",Addressed,No,Defense: Defense Studies and Analysis Research (2014-04),"To address fragmentation in the processes used across the department to request studies and analysis research and limit the potential for overlap and duplication in research
activities, the Department of Defense should establish a mechanism that requires the military services and other departmental offices to formally coordinate their annual
research requests."," The Secretary of Defense should establish and implement a departmental mechanism that requires leadership from the military services and departmental offices responsible for
managing requests for studies and analysis research to coordinate their annual research requests and ongoing research efforts."," The Department of Defense (DOD) reported implementing a departmental mechanism to coordinate annual studies and analysis research requests and ongoing research efforts, as
GAO recommended in March 2014.  In September 2014, DOD officials stated the Office of the Assistant Secretary of Defense for Research and Engineering had increased
coordination with the Office of the Under Secretary of Defense for Policy to discuss research projects proposed and funded through the Minerva Initiative (a DOD program that
funds social science research at universities and Joint Professional Military Education research schools). Further, in June 2015, DOD incorporated a new process for
initiating, conducting, and assessing research at the National Defense University (NDU) in the Chairman of the Joint Chiefs of Staff Instruction 1801.01D, which governs NDU
policies, procedures, objectives, and responsibilities. Specifically, the instruction requires NDU to coordinate research themes, plans, and projects with the Joint Staff, the
Office of the Under Secretary of Defense for Policy, and other stakeholders on an annual basis. By establishing a process for reviewing and coordinating NDU research efforts
with departmental offices and research sponsors, DOD is better positioned to assess NDU's research institutions' stated missions and actual performance against planned or
expected results.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,10/18/2017
2014,6,2,"http://www.gao.gov/duplication/action_tracker/661873#t=1
",Addressed,No,Health: Federal Autism Research (2014-06),"Because much of the $1.2 billion that federal agencies spent on autism research from fiscal years 2008 through 2012 had the potential to be duplicative, the Interagency Autism
Coordinating Committee and federal agencies should improve coordination and monitoring of autism research to help avoid unnecessary duplication."," The Secretary of Health and Human Services, the Secretary of Defense, the Secretary of Education, and the Director of National Science Foundation (NSF) should take action to
determine methods for identifying and monitoring the autism research conducted by other agencies, including by taking full advantage of monitoring data the Interagency Autism
Coordinating Committee (IACC) develops and makes available."," The Departments of Defense, Education, and Health and Human Services (HHS) and the National Science Foundation (NSF) have taken steps to determine methods for identifying and
monitoring the autism research conducted by other agencies, as GAO recommended in November 2013. Officials from the Department of Defense's (DOD) Congressionally Directed
Medical Research Programs (CDMRP) told GAO in November 2016 that it has implemented a data-sharing process with the National Institutes of Health (NIH). CDMRP's Autism
Research Program grant application data will be included in the NIH database that houses information on all funded grants and unfunded applications from NIH and other agencies
such as the Centers for Disease Control and Prevention and the Agency for Health Research and Quality. DOD officials also provided further information on other actions taken
to monitor the autism research funded by other agencies, such as database searches and utilization of all IACC publications, including the strategic plan and portfolio
analysis report, to help identify gaps in autism research. Department of Education (Education) officials told GAO in November 2016 that the department's National Center for
Special Education Research (NCSER) continues to work with other groups in Education, as well as with other agencies such as HHS and NSF, formally and informally, to better
identify the federally funded research on children with disabilities, including autism. These collaborative efforts include NCSER's involvement in the Interagency Committee
on Disability Research, which plans to establish a publicly accessible government-wide inventory of all disability, independent living, and rehabilitation research, including
research involving individuals with autism. This inventory should be accessible to the public by 2019. Further, in February 2017, Education stated that it plans to continue to
be an active participant in all IACC activities. For example, Education has contributed to the IACC's report to Congress that is under development by the HHS Autism
Coordinator. Lastly, in March 2016, the department stated that it would review relevant research prior to inviting applications related to autism research projects. HHS
officials told GAO in November 2016 that NIH's comprehensive internal database—which also includes information from other agencies—is used extensively for detection of
overlap or duplication of scientific content across different grantees (i.e., from different principal investigators). HHS also reiterated that NIH's internal autism
coordinating committee, which is composed of five NIH institutes, meets monthly and collaboratively plans and co-funds major autism-related research initiatives and scientific
workshops.  The committee also reviews the IACC portfolio analysis for gaps in research when planning such activities. Lastly, HHS stated that it will continue to make
full use of the monitoring data developed by IACC. NSF told GAO in March 2017 that the agency is exploring additional actions to avoid potentially unnecessary duplication. For
example, NSF plans to routinize a data-sharing process with NIH in which information about NSF-funded autism research awards are included in the NIH database that houses
information on all funded grants and unfunded applications from NIH and other agencies. NSF is also a member of the Interagency Committee on Disability Research and plans to
continue to work with other agencies formally and informally to better identify federally funded research on children with disabilities, including autism. Lastly, NSF stated
that it will monitor the autism research funded by other agencies by searching databases, utilizing all IACC publications, and monitoring data developed by the IACC.
Collectively, these actions will help improve coordination of federal autism research funding and minimize the potential for unnecessary duplication.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of Defense, Department of Education, Department of Health and Human Services, National Science Foundation",3/1/2017
2014,6,1,"http://www.gao.gov/duplication/action_tracker/661873#t=0
",Addressed,No,Health: Federal Autism Research (2014-06),"Because much of the $1.2 billion that federal agencies spent on autism research from fiscal years 2008 through 2012 had the potential to be duplicative, the Interagency Autism
Coordinating Committee and federal agencies should improve coordination and monitoring of autism research to help avoid unnecessary duplication."," The Secretary of Health and Human Services should direct the Interagency Autism Coordinating Committee (IACC) and the National Institutes of Health (NIH), in support of the
IACC, to identify projects through its monitoring of federal autism activities—including the Office of Autism Research Coordination's annual collection of data for the
portfolio analysis and the IACC's annual process to update the strategic plan—that may result in unnecessary duplication and thus may be candidates for consolidation or
elimination, and identify potential coordination opportunities among agencies."," The IACC has taken action to monitor autism research projects to avoid unnecessary duplication, as well as coordinate and create efficiencies, as recommended by GAO in
November 2013. On October 23, 2017, the IACC released its 2016–2017 Strategic Plan for Autism Spectrum Disorder. This plan includes a statement on duplication in response to
GAO's recommendation and the Autism CARES Act of 2014, which required that the IACC strategic plan include recommendations to ensure that autism research funded by the
Department of Health and Human Services and other federal agencies is not unnecessarily duplicative. The plan states that the IACC explicitly asked the individuals involved in
the plan's development to identify issues related to duplication and to propose suggestions for avoiding unnecessary duplication when reviewing content for the strategic
plan. The IACC did not identify any specific instances of duplication among autism research projects. However, the committee identified a broader issue that provides an
opportunity to reduce potential duplication—the need for closer coordination of large genomic sequencing efforts—in the study of autism. According to the IACC, several
different research organizations are building genetic databases. There is concern that different databases may be sequencing the same individuals, which could result in poor
stew­ardship of funds, as well as the time and effort of research participants. To reduce duplication of effort in sequencing, the IACC is encouraging organizations building
databases to 1) publicly share their ""manifests,"" which include information on whose DNA is in each database, 2) use global unique identifiers to tag data in order to help
researchers know when they are working with individuals who already had their genetic information sequenced, and 3) share data by joining with, or contributing to, the
National Database for Autism Research. As the IACC continues to regularly update its strategic plan using the aforementioned process of identifying duplication and proposals
to avoid unnecessary duplication, this will help improve coordination of federal autism research and help ensure prudent stewardship of federal resources in this research
area.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Health and Human Services,3/21/2018
2014,8,1,"http://www.gao.gov/duplication/action_tracker/661875#t=0
",Not Addressed,No,Income security: Disability and Unemployment Benefits (2014-08),"Congress should consider passing legislation to prevent individuals from collecting both full Disability Insurance benefits and Unemployment Insurance benefits that cover the
same period, which could save $2.45 billion over 10 years in the Social Security Disability Insurance program according to the Office of Management and Budget."," Congress should consider passing legislation to require the Social Security Administration (SSA) to offset Disability Insurance (DI) benefits for any Unemployment Insurance
(UI) benefits received in the same period."," As of March 2019, legislation has not been enacted. The Social Security Disability Insurance and Unemployment Benefits Double Dip Elimination Act, introduced in the 115th
Congress, would have prevented concurrent receipt of SSA DI and UI benefits. If reintroduced and enacted by the 116th Congress, the change could save $2.45 billion over 10
years in the Social Security Disability Insurance program, according to the Office of Management and Budget.","Fragmentation, Overlap & Duplication",Congressional,Congress,3/29/2019
2014,9,1,"http://www.gao.gov/duplication/action_tracker/661876#t=0
",Addressed,Yes,Income security: Federal Employees' Compensation and Unemployment Benefits (2014-09),"Changes to enhance the sharing of compensation and wage information between state and federal agencies could improve the Department of Labor's ability to identify
potentially improper payments, including inappropriately overlapping payments from the Federal Employees' Compensation Act program and the Unemployment Insurance program
administered by the states."," To help identify whether claimants are inappropriately receiving overlapping Unemployment Insurance (UI) and Federal Employees' Compensation Act (FECA) payments, the
Secretary of Labor should assess the feasibility of developing a cost-effective mechanism to share FECA compensation information with states, such as reporting information to
the National Directory of New Hires (NDNH). "," The Department of Labor (DOL) has taken steps to develop a cost-effective mechanism to share FECA compensation information with states, as GAO recommended in April 2013.
Specifically, in September 2015, DOL officials stated that the agency's Office of Workers' Compensation Programs was working to develop agreements between DOL's workers'
compensation information systems and an information system that serves as a hub for state UI payments that would allow DOL to provide information on FECA compensation to
states for use in determining unemployment benefits. In March 2017, DOL told GAO that a memorandum of understanding had been signed by all parties and DOL was setting up data
transfer procedures. When completed, these actions should help states to identify whether claimants are inappropriately receiving overlapping UI and FECA payments.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Labor,10/18/2017
2014,9,2,"http://www.gao.gov/duplication/action_tracker/661876#t=1
",Not Addressed,No,Income security: Federal Employees' Compensation and Unemployment Benefits (2014-09),"Changes to enhance the sharing of compensation and wage information between state and federal agencies could improve the Department of Labor's ability to identify
potentially improper payments, including inappropriately overlapping payments from the Federal Employees' Compensation Act program and the Unemployment Insurance program
administered by the states."," To help verify claimants' reported income and help ensure the proper payment of benefits, Congress should consider granting the Department of Labor (DOL) the additional
authority to access wage data."," No legislation introduced as of March 2019. The Workers' Compensation Reform Act of 2015 (S. 2051, title V) was introduced in the 114th Congress. It would have allowed DOL to
access wage data, as GAO suggested in April 2013, from the National Directory of New Hires to improve the integrity of the Federal Employees' Compensation Act program, among
other actions. If similar legislation were introduced in the 116th Congress and enacted, this legislation could help to prevent and detect improper payments in the Federal
Employees' Compensation Act program.","Fragmentation, Overlap & Duplication",Congressional,Congress,3/29/2019
2014,12,4,"http://www.gao.gov/duplication/action_tracker/661879#t=3
",Addressed,No,Defense: Combatant Command Headquarters Costs (2014-12),"The Department of Defense could potentially achieve tens of millions or more in cost savings annually if it (1) more systematically evaluates the sizing and resourcing of its
combatant commands and (2) conducts a more comprehensive analysis of options for the location of U.S. Africa Command's headquarters."," The Secretary of Defense should require information be provided in the budget documents submitted to Congress that detail the resources directed to each combatant
command. "," The Department of Defense (DOD) has taken action to address GAO's May 2013 recommendation that information be provided in the budget documents submitted to Congress that
detail the resources directed to each combatant command. In December 2014, DOD reported that the Office of the Under Secretary of Defense (Comptroller) had reinstituted an
existing budgetary document, the President's Budget 58 (PB-58), Combatant Command Direct Funding, and directed the military services to use this budget exhibit in the
submission of the fiscal years 2016 through 2020 program and budget. The PB-58 provides the department's justification and visibility for changes in the level of resources
required for each combatant command. Details supporting the PB-58 exhibit are explained within the Department of Defense's Financial Management Regulation, Volume 2A,
Chapter 3, Operation and Maintenance Appropriations. Specifically, the PB-58 requires the military departments to provide financial data and a personnel summary for each
combatant command the military service supports. In September 2015, GAO reviewed the military departments' fiscal year 2016 budget justification documents for operation and
maintenance and found that they included this information. DOD's actions to reinstitute the PB-58 should help improve visibility into combatant command resources and help
ensure that decision makers within DOD and Congress have complete and accurate data to conduct oversight of the combatant commands' resources.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,11/19/2015
2014,12,2,"http://www.gao.gov/duplication/action_tracker/661879#t=1
",Addressed,No,Defense: Combatant Command Headquarters Costs (2014-12),"The Department of Defense could potentially achieve tens of millions or more in cost savings annually if it (1) more systematically evaluates the sizing and resourcing of its
combatant commands and (2) conducts a more comprehensive analysis of options for the location of U.S. Africa Command's headquarters."," The Secretary of Defense should require the combatant commands to consistently identify, manage, and track all personnel in the Department of Defense's (DOD) personnel
management system. GAO revised this action in January 2018 to align the action with the original recommendation in GAO's May 2013 report."," DOD updated its personnel management guidance to require the commands to identify and track all personnel in its personnel management system, as GAO recommended in May 2013.
In October 2014, DOD revised the relevant Chairman of the Joint Chiefs of Staff guidance, issuing Chairman of the Joint Chiefs of Staff Instruction 1001.01B, Joint Manpower
and Personnel Program, to require the combatant commands and other joint activities to identify, manage, and track personnel in the Fourth Estate Manpower Tracking
System—the single authoritative manpower system for the combatant commands and certain other DOD components. The updated instruction identifies specific guidelines and
timeframes for the combatant commands and other joint activities to input and review assigned personnel in the Tracking System. According to DOD officials, the changes to
guidance will lead to the combatant commands tracking all personnel in the Tracking System. DOD's actions to update its personnel management guidance should help ensure that
DOD has comprehensive data to inform its personnel needs.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/21/2018
2014,12,1,"http://www.gao.gov/duplication/action_tracker/661879#t=0
",Consolidated or Other,Yes,Defense: Combatant Command Headquarters Costs (2014-12),"The Department of Defense could potentially achieve tens of millions or more in cost savings annually if it (1) more systematically evaluates the sizing and resourcing of its
combatant commands and (2) conducts a more comprehensive analysis of options for the location of U.S. Africa Command's headquarters."," The Secretary of Defense should conduct a comprehensive, periodic evaluation of whether the combatant commands are sized and structured to efficiently meet assigned
missions. ", GAO is no longer assessing this action separately as it was consolidated under Action 6 in the 2012 Area 34 Defense Headquarters Action Tracker area. ,Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,10/10/2018
2014,12,3,"http://www.gao.gov/duplication/action_tracker/661879#t=2
",Consolidated or Other,No,Defense: Combatant Command Headquarters Costs (2014-12),"The Department of Defense could potentially achieve tens of millions or more in cost savings annually if it (1) more systematically evaluates the sizing and resourcing of its
combatant commands and (2) conducts a more comprehensive analysis of options for the location of U.S. Africa Command's headquarters.", The Secretary of Defense should develop a process to gather information on authorized positions and assigned personnel at the service component commands., GAO is no longer assessing this action separately as it was consolidated under Action 7 in the 2012 Area 34 Defense Headquarters Action Tracker area. ,Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,10/10/2018
2014,12,5,"http://www.gao.gov/duplication/action_tracker/661879#t=4
",Consolidated or Other,No,Defense: Combatant Command Headquarters Costs (2014-12),"The Department of Defense could potentially achieve tens of millions or more in cost savings annually if it (1) more systematically evaluates the sizing and resourcing of its
combatant commands and (2) conducts a more comprehensive analysis of options for the location of U.S. Africa Command's headquarters."," The Secretary of Defense should conduct a more comprehensive and well-documented analysis of options for the permanent placement of the headquarters for the U.S. Africa
Command (AFRICOM), including documentation explaining how operational benefits are weighed against the costs.", GAO is no longer assessing this action separately as it was consolidated under Action 8 in the 2012 Area 34 Defense Headquarters Action Tracker area. ,Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,10/10/2018
2014,13,1,"http://www.gao.gov/duplication/action_tracker/661880#t=0
",Not Addressed,No,Energy: Advanced Technology Vehicles Manufacturing Loan Program (2014-13),"Unless the Department of Energy can demonstrate demand for new Advanced Technology Vehicles Manufacturing loans and viable applications, Congress may wish to consider
rescinding all or part of the remaining $4.3 billion in credit subsidy appropriations."," Unless the Department of Energy (DOE) can demonstrate a demand for new Advanced Technology Vehicles Manufacturing (ATVM) loans and viable applications, Congress may wish to
consider rescinding all or part of the remaining $4.3 billion in credit subsidy appropriations."," As of March 2019, Congress had not passed legislation rescinding all or part of the remaining $4.3 billion in credit subsidy appropriations, as GAO suggested in April 2014,
and DOE had not yet demonstrated a demand for these loans that would substantially use the remaining credit subsidy appropriations. As of March 2019, DOE had not demonstrated
demand for ATVM loans sufficient to use a substantial portion of the program's remaining credit subsidy appropriations and the administration had indicated its intent to end
the program in order to offset other spending. According to DOE officials, as of December 2018 the ATVM loan program had eight substantially complete applications—those that
have sufficient information for the agency to make an eligibility determination and are therefore ready for consideration. Of these, two applications were active and sought a
total of about $1.5 billion in loans—representing about 9 percent of the ATVM loan program's remaining roughly $16.6 billion in loan authority. The amount of credit
subsidy appropriations needed for about $1.5 billion in potential loans would depend on the estimated credit subsidy costs at the time the loans are made. Credit subsidy costs
represent the estimated net long-term cost of extending or guaranteeing credit, in present value terms, over the entire period the loans are outstanding (not including
administrative costs). The average credit subsidy cost rate from the previous five ATVM loans was about 25 percent. At that rate, the credit subsidy cost for $1.5 billion in
potential loans would be about $375 million, or about 9 percent of the program's remaining $4.3 billion in credit subsidy appropriations. In addition, six applications that
sought about $12 billion in loans were on hold (e.g., applicant is working to raise more equity). All six of these on hold applications were submitted in 2016 or earlier. In
the President's fiscal year 2020 budget, the administration proposed elimination of the ATVM loan program and cancellation of its credit subsidy appropriation. The proposed
elimination stated that no new loans had been closed since 2011 and that ""efforts to increase the attractiveness of the program to potential borrowers have not yielded
increased loan activity."" The budget request also stated that the relative inactivity of this program indicates it is ""ineffective at attracting borrowers with viable
projects who are unable to secure private sector financing.""",Cost Savings & Revenue Enhancement,Congressional,Congress,3/29/2019
2014,14,1,"http://www.gao.gov/duplication/action_tracker/661881#t=0
",Addressed,No,General government: Coin Inventory Management (2014-14),"The Federal Reserve should develop a process to assess factors influencing coin management costs and identify practices that could potentially lead to millions of dollars in
revenue enhancement."," The Board of Governors of the Federal Reserve System (Federal Reserve) should direct the Cash Product Office to develop a process to assess the factors that have influenced
increasing coin management costs and differences in costs across Reserve Banks and a process to use this information to identify practices that could lead to revenue
enhancement."," As of February 2016, the Federal Reserve has developed and implemented a plan for addressing GAO's October 2013 recommendation. More specifically, the Federal Reserve's
Cash Product Office has established a set of coin metrics to measure the efficiency of Reserve Bank coin operations. According to the Federal Reserve, these coin metrics
measure coin cost and resource productivity across the Federal Reserve System—including cost variations across Reserve Banks. These metrics are measured at the District
level for total coin costs, and office and on- or off-site coin cost details are provided for reference.  These metrics are already being tracked and, according to the
Federal Reserve, are to be reviewed as part of the annual budget process. In February 2016, the Federal Reserve's Cash Product Office proposed and Reserve Bank cash officers
endorsed the metrics and targets. According to the Federal Reserve, monitoring of and managing Reserve Bank cash operations to the targets is effective immediately. Completing
this planned implementation may help the Federal Reserve identify ways to improve the cost-effectiveness of its coin management, potentially increasing the revenues available
to transfer to the General Fund of the U.S. Treasury.",Cost Savings & Revenue Enhancement,Executive Branch,Federal Reserve System,3/2/2016
2014,15,1,"http://www.gao.gov/duplication/action_tracker/661882#t=0
",Addressed,No,General government: Collection of Unpaid Federal Taxes (2014-15),"The federal government can increase tax revenue collections by hundreds of millions of dollars over a 5-year time period by identifying and taking actions to limit issuance of
passports to applicants, levy payments to Medicaid providers, or identify security-clearance applicants with unpaid federal taxes."," Congress may wish to consider enabling and requiring the Secretary of State to screen and prevent individuals who owe federal taxes from receiving passports, to include
establishing criteria for specific categories of passport holders and waivers as appropriate. To do this, Congress may wish to ask the Secretary of State and Commissioner of
Internal Revenue to jointly study policy and practical issues and develop options for further consideration, including developing appropriate criteria and safeguards."," In December 2015, the ""FAST"" Act, a comprehensive transportation bill, was enacted as law. In response to GAO's March 2011 suggestion, the FAST Act, among other things,
(1) enables the Internal Revenue Service to provide information to the Department of State (State) about individuals with ""seriously delinquent tax debt,"" which the act
defines as certain types of delinquent debt in an amount greater than $50,000, and (2) requires State to restrict the issuance of passports to individuals with such debt in
most cases. By linking federal tax debt collection to passport issuance, Congress has enabled State and the Internal Revenue Service to increase taxpayer compliance with tax
laws and to help reduce the federal deficit.",Cost Savings & Revenue Enhancement,Congressional,Congress,11/15/2016
2014,15,2,"http://www.gao.gov/duplication/action_tracker/661882#t=1
",Addressed,No,General government: Collection of Unpaid Federal Taxes (2014-15),"The federal government can increase tax revenue collections by hundreds of millions of dollars over a 5-year time period by identifying and taking actions to limit issuance of
passports to applicants, levy payments to Medicaid providers, or identify security-clearance applicants with unpaid federal taxes."," The Commissioner of the Internal Revenue Service (IRS) should explore further opportunities to enhance the collection of unpaid federal taxes from Medicaid providers. This
includes conducting a cost-benefit analysis of the implementation of a continuous levy program and expanded use of levies against providers with large Medicaid payments and
significant unpaid federal taxes. Where appropriate, IRS should seek legislation to modify existing law to allow for more efficient collection of outstanding tax debts from
Medicaid providers. "," In February 2013, the IRS Director for Collection Policy issued guidance to address the one-time notice of levy to state Medicaid agencies. This guidance will help to better
position IRS field operation personnel to determine the appropriate levy collection method for Medicaid payments. By taking these steps, IRS has explored further opportunities
to enhance the collection of unpaid federal taxes from Medicaid providers, as GAO recommended in July 2012. ",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,10/18/2017
2014,15,3,"http://www.gao.gov/duplication/action_tracker/661882#t=2
",Addressed,No,General government: Collection of Unpaid Federal Taxes (2014-15),"The federal government can increase tax revenue collections by hundreds of millions of dollars over a 5-year time period by identifying and taking actions to limit issuance of
passports to applicants, levy payments to Medicaid providers, or identify security-clearance applicants with unpaid federal taxes."," The Director of National Intelligence, in consultation with the Office of Personnel Management (OPM) and the Department of the Treasury (Treasury), should evaluate the
feasibility of federal agencies routinely obtaining federal debt information from the Department of the Treasury, or a similar automated mechanism that includes federal taxes,
for the purposes of investigating and adjudicating clearance applicants, as well as for ongoing monitoring of current clearance holders' tax-debt status.  If this is
found to be impractical, the Office of the Director of National Intelligence (ODNI) should consider whether an exception to federal privacy law is advisable and, if so,
develop a legislative proposal, in consultation with Congress, to authorize access to tax-debt information.","  As of August 2017, an interagency working group consisting of ODNI, OPM, and the Internal Revenue Service (IRS) had taken steps to evaluate the feasibility of federal
agencies routinely obtaining federal debt information from an automated mechanism, as GAO recommended in September 2013. Specifically, ODNI reported that IRS developed a
proposed approach for performing such a tax compliance check and suggested that IRS would be able to support funding for the project. According to ODNI, the target completion
date for this proposed solution is the start of fiscal year 2018. When implemented, these efforts could help to detect the tax debts of federal employees and contractors who
hold or apply for a national security clearance.",Cost Savings & Revenue Enhancement,Executive Branch,"Office of the Director of National Intelligence, Office of Personnel Management, Department of the Treasury",10/18/2017
2014,16,2,"http://www.gao.gov/duplication/action_tracker/661883#t=1
",Addressed,No,General government: Federal Real Property Ownership and Leasing (2014-16),"The General Services Administration could potentially achieve millions of dollars in savings by using capital-planning best practices to create a long-term strategy for
targeted ownership investments to replace some high-value leases."," The Administrator of the General Services Administration (GSA) should report to the appropriate congressional committees any leases above the prospectus threshold that did
not follow the congressional prospectus process."," As of August 2017, GAO confirmed that GSA had reported to the appropriate congressional committees three leases above the prospectus threshold that did not follow the
congressional prospectus process, as GAO recommended in September 2013. GSA is required by statute to provide a prospectus, or proposal, for real property leases above a
prospectus threshold ($2.79 million in fiscal year 2012) to House and Senate authorizing committees for their review and approval. In 2013, GAO reported that three ongoing
high-value leases mistakenly did not go through the prospectus process. As a result of GSA not requesting approval for these leases, there was limited transparency and
congressional oversight over these transactions.  GAO confirmed that GSA had notified the appropriate Congressional Committee in December 2014 of the three prospectus
submission errors. GSA also made efforts to improve internal controls in this area and emphasized that it now sends all leases that are above the prospectus threshold to
Congress, with no deviations. Furthermore, GSA stated that it was committed to sharing all client and market information with Congress in the prospectus process and beyond.
Notifying Congress about the submission errors and paying greater attention to communication and transparency with regard to its leasing program has improved GSA's
accountability to Congress and will allow the committees to better exercise their oversight responsibility.  ",Cost Savings & Revenue Enhancement,Executive Branch,General Services Administration,10/18/2017
2014,16,3,"http://www.gao.gov/duplication/action_tracker/661883#t=2
",Addressed,Yes,General government: Federal Real Property Ownership and Leasing (2014-16),"The General Services Administration could potentially achieve millions of dollars in savings by using capital-planning best practices to create a long-term strategy for
targeted ownership investments to replace some high-value leases."," The Administrator of the General Services Administration (GSA) should develop and use criteria to rank and prioritize potential long-term ownership solutions to current
high-value leases among other capital investments. GSA should use this ranking to create a long-term, cross-agency strategy that facilitates consideration of targeted
investments in ownership."," As of August 2017, GAO confirmed that GSA had developed a list of criteria to rank and prioritize space needs that are currently being met in high-value leases to determine
which ones would benefit most from converting to a federally owned solution, and it had used these criteria to consider targeted investments in building ownership, as GAO
recommended in September 2013. According to a GSA official, several of the projects in the 5-year capital plan would reduce lease costs by moving space needs out of leases and
into federally-owned property.  Overreliance on costly leasing is one reason that federal real property has remained on GAO's High-Risk List. GAO's work has shown that
building ownership often costs less than leasing, especially for long-term space needs. GSA's actions in this area will allow for more informed decision making related to
the appropriate role of leasing in GSA's real property portfolio, as well as position GSA to create a long-term strategy for targeted ownership investments.",Cost Savings & Revenue Enhancement,Executive Branch,General Services Administration,10/18/2017
2014,16,1,"http://www.gao.gov/duplication/action_tracker/661883#t=0
",Closed-Not Addressed,No,General government: Federal Real Property Ownership and Leasing (2014-16),"The General Services Administration could potentially achieve millions of dollars in savings by using capital-planning best practices to create a long-term strategy for
targeted ownership investments to replace some high-value leases."," The Administrator of the General Services Administration (GSA) should include in the lease prospectus a description of the length of time that an agency estimates it will
need the space, a historical account of how long the agency has been in the particular building it is occupying at the time of the prospectus, and any major investments the
agency will have to make to the leased space to meet its mission. For those spaces for which the agency has a long-term projected need, also include an appropriate form of
cost-to-lease versus cost-to-own alternatives analysis to facilitate the evaluation of these alternatives."," No executive action taken. In February 2019, GAO concluded that the need for GSA to incorporate such information into lease prospectuses has been significantly reduced by
GSA's implementation of the other two recommendations from GAO's September 2013 report.  In particular, GAO had recommended that GSA develop and use criteria to rank
and prioritize potential long-term ownership solutions to current high-value leases among other capital investments and use this ranking to create a long-term, cross-agency
strategy that facilitates consideration of targeted investments in ownership. GSA implemented this recommendation, enabling more informed decision-making related to the
appropriate role of leasing in GSA's real property portfolio. These efforts also improved transparency and reduced the need for GSA to incorporate the additional information
into the lease prospectuses for Congress. As a result, GAO is no longer assessing this action.",Cost Savings & Revenue Enhancement,Executive Branch,General Services Administration,3/29/2019
2014,17,2,"http://www.gao.gov/duplication/action_tracker/661884#t=1
",Addressed,No,General government: Online Taxpayer Services (2014-17),"The Internal Revenue Service could potentially realize hundreds of millions of dollars in cost savings and increased revenues by enhancing its online services, which would
improve service to taxpayers and encourage greater tax law compliance."," The Acting Commissioner of the Internal Revenue Service (IRS) should direct appropriate officials to study leading practices of other organizations to understand how web
improvement strategies were developed and new services prioritized."," IRS conducted a study of industry best practices of other organizations' websites, consistent with GAO's April 2013 recommendation. Learning from other organizations
about their strategy for providing online services could help IRS prioritize future projects by identifying which tools are providing users with the most benefit.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,11/19/2014
2014,17,4,"http://www.gao.gov/duplication/action_tracker/661884#t=3
",Addressed,No,General government: Online Taxpayer Services (2014-17),"The Internal Revenue Service could potentially realize hundreds of millions of dollars in cost savings and increased revenues by enhancing its online services, which would
improve service to taxpayers and encourage greater tax law compliance."," The Acting Commissioner of the Internal Revenue Service (IRS) should direct appropriate officials to review risk mitigation plans for interactive tools to ensure all risks
are addressed and link investments in security to the long-term plan."," IRS officials have reviewed risk mitigation plans for interactive tools to help ensure that risks have been addressed and that security investments are linked to the
long-term plan, as GAO recommended in April 2013. IRS officials stated that they worked closely with stakeholders in the Information Technology office to conduct risk
assessments for all web projects containing personally identifiable information, such as a taxpayer's Social Security number or date of birth. In August 2015, IRS provided
GAO with a report outlining its current projects. This report summarizes the risks and mitigation plans needed to assess the cited risks. These actions have improved the
reliability of IRS's processes to help ensure it is addressing identified risks. The Office of Online Services also integrated its future plans for implementing
e-authentication—the process of establishing confidence in the taxpayer's identity electronically over the Internet for electronic government and commerce—into its
long-term strategy, known as Service on Demand. The strategy described e-authentication capabilities as foundational efforts that should enable the implementation of other
products or services. GAO reviewed IRS's Services on Demand plan in August 2015 and agreed that it links the investments made in security, including for the e-authentication
capabilities and other taxpayer communication channels. Linking the security investments to the plan helps to ensure that activities, core processes, and resources are aligned
to support the mission of providing better service to taxpayers and delivering this service more efficiently.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,11/19/2015
2014,17,3,"http://www.gao.gov/duplication/action_tracker/661884#t=2
",Consolidated or Other,Yes,General government: Online Taxpayer Services (2014-17),"The Internal Revenue Service could potentially realize hundreds of millions of dollars in cost savings and increased revenues by enhancing its online services, which would
improve service to taxpayers and encourage greater tax law compliance."," The Commissioner of the Internal Revenue Service (IRS) should direct appropriate officials to develop business cases for all new online services, describing the potential
benefits and costs of the project, and use them to prioritize future projects."," This action has been combined with action 1 in Online Taxpayer Services to more accurately reflect the intent of the original recommendation, which suggested that business
cases be developed as part of the long-term strategy to improve web services.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,11/15/2016
2014,17,1,"http://www.gao.gov/duplication/action_tracker/661884#t=0
",Partially Addressed,Yes,General government: Online Taxpayer Services (2014-17),"The Internal Revenue Service could potentially realize hundreds of millions of dollars in cost savings and increased revenues by enhancing its online services, which would
improve service to taxpayers and encourage greater tax law compliance."," The Commissioner of the Internal Revenue Service (IRS) should direct appropriate officials to develop a long-term strategy to improve web services provided to taxpayers, in
accordance with Howto.gov and other federal guidance outlined in GAO's April 2013 report. To accomplish this, the IRS should develop business cases for all new online
services, describing the potential benefits and costs of the project, and use them to prioritize future projects."," IRS has made progress in improving its online services strategy, as recommended in GAO's December 2011 and April 2013 reports, but as of October 2018 IRS had not yet
completed its efforts.  In the fall of 2018, officials in the Office of Online Services confirmed that they do not have a strategy that outlines their long-term vision
for increasing online services and web offerings. However, IRS implemented a process for submitting business cases for online service enhancements in May 2018. IRS provided
examples of these business cases, but GAO found that they were incomplete and missing information such as costs and potential cost reductions to taxpayers. Until IRS has
business cases that fully describe the potential benefits and costs of a project, it will be difficult for IRS to develop a prioritized list of projects to fund. ",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/29/2019
2014,18,1,"http://www.gao.gov/duplication/action_tracker/661885#t=0
",Addressed,No,General government: Real Estate-Owned Properties (2014-18),"By improving its practices for disposing of the real estate-owned properties it acquires through foreclosures of mortgages that it insured, the Department of Housing and Urban
Development's Federal Housing Administration could further reduce losses by increasing sales proceeds and reducing maintenance and other expenses associated with holding
these properties. The agency has already realized cost savings by using alternative means for resolving troubled mortgages."," The Secretary of Housing and Urban Development should direct the Commissioner of the Federal Housing Administration (FHA) to identify and implement changes in current
disposition practices that could improve disposition outcomes, including requiring the use of additional information when setting initial and subsequent listing prices and
considering repairs that could increase net proceeds."," FHA has taken action to identify and implement changes when appropriate in its real estate-owned (REO) disposition practices, as GAO recommended in June 2013. As part of
exploring how to increase potential returns on REO dispositions, FHA conducted a pilot repair program in one of its regions that involved making limited repairs to properties.
It determined by September 2015 that undertaking up to $7,000 of repairs did not result in higher net recoveries, nor did it generally decrease holding times, and FHA decided
not to pursue this strategy further. FHA also conducted pilot tests to use multiple valuation tools—including appraisals, automated valuation models, and broker price
opinions—to determine initial list prices for REO properties. After this approach was found to increase returns for some properties, FHA completed modifications by June 2016
for all of the asset manager contractors responsible for disposition of its REO properties to require that initial list prices for REO properties be based on any combination
of these various valuation tools. In addition, all of these contractors are required to re-analyze properties that fail to sell within 45 days from initial listing and base
any price reductions on asset-level market data rather than using a predetermined price reduction schedule. As a result of these actions, FHA should earn higher returns on the
sale of foreclosed properties resulting in reduced losses to the federal government.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Housing and Urban Development,11/15/2016
2014,18,2,"http://www.gao.gov/duplication/action_tracker/661885#t=1
",Addressed,No,General government: Real Estate-Owned Properties (2014-18),"By improving its practices for disposing of the real estate-owned properties it acquires through foreclosures of mortgages that it insured, the Department of Housing and Urban
Development's Federal Housing Administration could further reduce losses by increasing sales proceeds and reducing maintenance and other expenses associated with holding
these properties. The agency has already realized cost savings by using alternative means for resolving troubled mortgages."," The Secretary of Housing and Urban Development should direct the Commissioner of the Federal Housing Administration to make changes to improve its oversight of the real
estate-owned (REO) disposition program, including updating and maintaining comprehensive guidance on REO policies and procedures, implementing a scorecard to monitor
contractor performance, increasing in-person property inspections, and ensuring that listing brokers are appropriately located."," FHA has implemented various improvements in its oversight of the REO disposition program, as GAO recommended in June 2013. As part of updating all of its outdated handbooks,
FHA hired a vendor to assist with preparing a new handbook that includes a section on REO property disposition procedures. FHA published this new handbook in March 2016, and
its REO provisions are generally to become effective by September 30, 2016. FHA has also implemented a monitoring plan that FHA regional staff are to use to oversee
performance of the contractors responsible for REO property disposition and maintenance. In addition, FHA implemented scorecards with performance requirements that its staff
can use to evaluate contractors. FHA also increased its inspections from as few as 2 percent of its properties in 2013 to more than 9 percent of properties in 2014. Finally,
as of June 2016, all FHA asset manager contractors responsible for REO dispositions are required to use selling brokers whose place of business is within 30 miles of the
subject property and such brokers can have only one primary place of business. These improvements should result in FHA earning higher returns on the sale of foreclosed
properties resulting in reduced losses to the federal government.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Housing and Urban Development,11/15/2016
2014,18,3,"http://www.gao.gov/duplication/action_tracker/661885#t=2
",Addressed,No,General government: Real Estate-Owned Properties (2014-18),"By improving its practices for disposing of the real estate-owned properties it acquires through foreclosures of mortgages that it insured, the Department of Housing and Urban
Development's Federal Housing Administration could further reduce losses by increasing sales proceeds and reducing maintenance and other expenses associated with holding
these properties. The agency has already realized cost savings by using alternative means for resolving troubled mortgages."," The Secretary of Housing and Urban Development should establish unified property custody as a priority for the Federal Housing Administration and determine and implement the
optimal method for establishing unified property custody, including seeking additional statutory authority if necessary."," The Federal Housing Administration (FHA), which administers the Department of Housing and Urban Development's program for disposing of foreclosed properties for which FHA
has insured the loan, has acted to implement the spirit of GAO's April 2002 recommendation by changing FHA's practices for acquiring properties being foreclosed upon.
Traditionally after a borrower defaulted on a loan insured by FHA, a mortgage servicer would generally foreclose and, if not sold to a third party, take custody of the
property until eventually transferring it to FHA as a real estate-owned (REO) property—thus dividing custody between the mortgage servicer and FHA. FHA contractors would
then maintain these properties and market them for subsequent sale. However, since GAO identified the challenges that FHA faced in managing an REO inventory in its June 2013
report, FHA has increasingly sought to reduce the number of foreclosed properties that it acquires by using other means of resolving troubled mortgages, including instructing
its mortgage servicers to lower their reserve price at the foreclosure sale to encourage third party bidders to purchase the property before it becomes part of the agency's
REO inventory. This is consistent with GAO's April 2002 report recommendation that the agency implement improvements to its custody approach. By calculating the lower rate
of losses on troubled mortgages that are resolved without FHA taking ownership of the real estate as compared to those where FHA does take ownership and sells the property
through the traditional REO process, GAO determined the agency saved as much as $3.4 billion from July 2013 to June 2016.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Housing and Urban Development,3/2/2016
2014,20,3,"http://www.gao.gov/duplication/action_tracker/661889#t=2
",Addressed,No,General government: Tax Policies and Enforcement (2014-20),"The Internal Revenue Service can realize cost savings and increase revenue by, among other things, identifying continued offshore tax evasion and evaluating whether the
agency's streamlined corporate audit process is meeting its goals."," The Commissioner of the Internal Revenue Service (IRS) should use data gained from offshore programs to identify and educate populations of taxpayers that might not be aware
of their tax obligations related to offshore income filing requirements."," IRS has used data from its offshore programs to undertake multiple outreach efforts to educate those taxpayers likely to have foreign financial accounts about their IRS
filing requirements, consistent with GAO's March 2013 recommendation. For example, in spring 2014, IRS sent information on reporting requirements to first-generation U.S.
citizen professional groups—as their members may be more inclined to have such foreign accounts. These outreach efforts could help promote voluntary compliance, reduce the
need for enforcement actions, and draw additional taxpayers into offshore disclosure programs. Increased offshore program participation could also help IRS identify additional
groups that would benefit from outreach and education.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,11/19/2014
2014,20,4,"http://www.gao.gov/duplication/action_tracker/661889#t=3
",Addressed,No,General government: Tax Policies and Enforcement (2014-20),"The Internal Revenue Service can realize cost savings and increase revenue by, among other things, identifying continued offshore tax evasion and evaluating whether the
agency's streamlined corporate audit process is meeting its goals."," The Commissioner of the Internal Revenue Service (IRS) should obtain information that can help the IRS test offshore program promotion strategies and identify new ones by
adding a question to current and future programs to determine how participants found out about the program."," IRS updated its offshore program intake letter in June 2014 and included a question asking participants how they learned about the program, consistent with GAO's March 2013
recommendation. Obtaining information on taxpayer awareness of IRS's offshore voluntary disclosure programs should help IRS better identify populations who might benefit from
additional outreach and education. Such information could also help IRS evaluate the success of its current outreach efforts.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,11/19/2014
2014,20,5,"http://www.gao.gov/duplication/action_tracker/661889#t=4
",Addressed,No,General government: Tax Policies and Enforcement (2014-20),"The Internal Revenue Service can realize cost savings and increase revenue by, among other things, identifying continued offshore tax evasion and evaluating whether the
agency's streamlined corporate audit process is meeting its goals."," The Commissioner of the Internal Revenue Service (IRS) should develop an evaluation plan for the Compliance Assurance Process (CAP) that can track progress against the goals
and determine whether and how much to expand CAP."," IRS developed an evaluation plan for CAP in June 2014, as GAO recommended in August 2013. IRS's evaluation plan includes performance measures and targets used to track
progress against the program goals. IRS plans to evaluate CAP annually starting from fiscal year 2014. However, because IRS does not have plans to expand CAP, the evaluation
plan is not intended to determine whether and how much to expand it. Nonetheless, conducting a CAP-wide evaluation can help answer decision makers' questions about the basic
reasons the program exists and the continuing need for it. Such information could also help IRS evaluate whether CAP is meeting its goals.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,11/19/2014
2014,20,1,"http://www.gao.gov/duplication/action_tracker/661889#t=0
",Addressed,No,General government: Tax Policies and Enforcement (2014-20),"The Internal Revenue Service can realize cost savings and increase revenue by, among other things, identifying continued offshore tax evasion and evaluating whether the
agency's streamlined corporate audit process is meeting its goals."," The Commissioner of the Internal Revenue Service (IRS) should explore options for employing a methodology for identifying and pursuing potential quiet disclosures to provide
more assurance that actual quiet disclosures are not being missed and then implement the best option."," In March 2016, IRS officials reported completing research to determine and implement the best option for identifying and pursuing potential quiet disclosures, as GAO
recommended in March 2013. IRS reported that it identified more than 350 cases using its new methodology and as of December 2015 had completed examinations of 144 taxpayers,
resulting in more than $6.4 million in additional tax assessments.  Using this new methodology should allow IRS to continue to identify taxpayers who are attempting to
use quiet disclosures to circumvent taxes, interest, and penalties.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/2/2016
2014,20,2,"http://www.gao.gov/duplication/action_tracker/661889#t=1
",Addressed,No,General government: Tax Policies and Enforcement (2014-20),"The Internal Revenue Service can realize cost savings and increase revenue by, among other things, identifying continued offshore tax evasion and evaluating whether the
agency's streamlined corporate audit process is meeting its goals."," The Commissioner of the Internal Revenue Service (IRS) should conduct an analysis designed to measure the extent to which taxpayers are reporting existing foreign accounts
and circumventing some of the taxes, interest, and penalties that would otherwise be owed, and take appropriate action based on the analysis."," IRS officials reported in March 2016 that they had analyzed the reporting of foreign financial assets, as GAO recommended in March 2013. IRS changed the Internal Revenue
Manual to identify taxpayers who are reporting income from previously unreported accounts.  In addition, IRS officials said they reviewed forms to identify cases for
examination and as of December 2015 had completed examinations, resulting in more than $140,000 in additional tax assessments. They plan to continue to identify noncompliant
taxpayers using this analysis. These actions should allow IRS to continue to identify taxpayers who are attempting to circumvent taxes, interest, and penalties. ",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/2/2016
2014,20,8,"http://www.gao.gov/duplication/action_tracker/661889#t=7
",Addressed,No,General government: Tax Policies and Enforcement (2014-20),"The Internal Revenue Service can realize cost savings and increase revenue by, among other things, identifying continued offshore tax evasion and evaluating whether the
agency's streamlined corporate audit process is meeting its goals."," The Commissioner of the Internal Revenue Service (IRS) should adopt a set of standardized account entries and eliminate unnecessary redundancy when entering installment
agreement account data."," In October 2015, IRS officials said they implemented standardized account entries, as GAO recommended in December 2013, after exploring whether the process would yield
increased efficiencies and lower costs without adversely affecting tax administration. IRS revised its Internal Revenue Manual to clarify that compliance staff are required to
use automated tools. The manual also recommends that staff use IRS's Compliance Suite, which reduces unnecessary redundancy in entering installment agreement data by
allowing staff to research accounts, provide recommendations regarding installment agreement eligibility, and complete various forms and letters. In November 2016, IRS
officials confirmed that, while not mandated for use, the Compliance Suite allows employees to copy and paste standardized case notes into other IRS systems. Although IRS may
not be able to calculate financial benefits from standardizing account entries because of data limitations, adopting standardized account entries leads to increased
efficiencies, providing opportunities to reduce resources devoted to handling installment agreement case files.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/1/2017
2014,20,6,"http://www.gao.gov/duplication/action_tracker/661889#t=5
",Partially Addressed,No,General government: Tax Policies and Enforcement (2014-20),"The Internal Revenue Service can realize cost savings and increase revenue by, among other things, identifying continued offshore tax evasion and evaluating whether the
agency's streamlined corporate audit process is meeting its goals."," The Commissioner of the Internal Revenue Service (IRS) should track savings from the Compliance Assurance Process (CAP) overall and develop a plan for reinvesting any
savings."," As of December 2018, IRS had taken some steps to implement this August 2013 recommendation, but was not yet fully tracking the amount of dollar savings from using CAP and had
not developed a plan to reinvest any savings. IRS provided documents from September 2018 which discussed improvements to CAP and how it fits with IRS's future vision for
examinations. An IRS evaluation indicated that CAP could be improved and prompted IRS to not accept new CAP applications for the 2016¬¬–2019 filing seasons as IRS
re-assessed and revised the program. IRS plans to accept new taxpayers into the program in 2020. Further, IRS officials said they will be working on a plan in 2019 to track
resource usage, such as staff hours worked, on CAP cases to determine if CAP is achieving the desired outcome of saving resources. If IRS finds any savings from CAP, it will
need to develop a plan for reinvesting it to expand audit coverage.  Without a plan for tracking savings and using them to increase audit coverage, IRS cannot be assured
that the savings are effectively invested in either CAP or non-CAP taxpayers with a high compliance risk.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/29/2019
2014,20,7,"http://www.gao.gov/duplication/action_tracker/661889#t=6
",Partially Addressed,No,General government: Tax Policies and Enforcement (2014-20),"The Internal Revenue Service can realize cost savings and increase revenue by, among other things, identifying continued offshore tax evasion and evaluating whether the
agency's streamlined corporate audit process is meeting its goals."," The Commissioner of the Internal Revenue Service (IRS) should find ways to transcribe and use additional data from paper-filed tax forms that are not currently transcribed
and make the data available to examiners and clarify examiner guidance on saving case files. If IRS has evidence that the costs related to transcribing all such data from
paper-filed returns are prohibitive, IRS could either transcribe less data by transcribing only the missing data for selected line items or develop a budget proposal to fund
an initiative for transcribing the paper-filed data."," IRS has taken some steps to implement this May 2013 recommendation. In September 2015, IRS completed a study on whether to transcribe more data from paper-filed returns. IRS
officials said the study showed that the benefits to be derived from additional transcription are not significant and would not outweigh the added cost. That study did not
provide specific information about the costs and benefits of transcribing information from Schedules C and E. In December 2018, IRS provided a cost-benefit estimate for
transcribing all data from Schedules C and E and concluded that the cost of transcribing all additional Schedule C and Schedule E lines would exceed the expected benefits.
This analysis satisfied the first part of GAO's recommendation. However, the study did not address whether transcribing certain, select lines on Schedules C and E would be
cost-effective, as GAO's recommendation suggested. Having specific data transcribed and electronically available likely will improve the classification of audits as well as
the quality of the audits, according to examiners GAO spoke with for the report.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/29/2019
2014,21,1,"http://www.gao.gov/duplication/action_tracker/661890#t=0
",Partially Addressed,No,Health: Medicaid Demonstration Waivers (2014-21),"Federal spending on Medicaid demonstrations could be reduced by billions of dollars if the Department of Health and Human Services were required to improve the process for
reviewing, approving, and making transparent the basis for spending limits approved for Medicaid demonstrations. GAO's work between 2002 and 2014 has shown that HHS approved
several demonstrations without ensuring that they would be budget neutral to the federal government."," Congress could consider requiring the Secretary of Health and Human Services to improve the Medicaid demonstration review process, through steps such as improving the review
criteria, better ensuring that valid methods are used to demonstrate budget neutrality, and documenting and making clear the basis for the approved limits. GAO had previously
recommended that the Department of Health and Human Services (HHS) take these actions. GAO elevated these actions for Congress to consider after HHS disagreed with the need to
improve budget neutrality criteria, methods, and documentation of the basis for approved spending limits. "," No legislative action taken. As of March 2019, no legislation has been introduced in the 116th Congress, and no legislation was enacted in the 115th Congress, to require HHS
to improve the Medicaid demonstration review process. Over the past several years, however, the Centers for Medicare & Medicaid Services (CMS), within HHS, has taken actions
that improve some aspects of the Medicaid demonstration review process. In May 2016, the agency began implementing new policies to curtail some problematic methods of
determining budget neutrality as states renewed their demonstrations. In August 2018, CMS issued written guidance on the process and criteria the agency uses to determine
whether section 1115 demonstrations are budget neutral, including the policies begun in 2016. The guidance was communicated as a State Medicaid Directors Letter and is
available on the CMS website. These new policies and related guidance letter partially address the recommendation; for example, they place limits on the amount of unspent
funds under demonstration spending limits that states are allowed to carry over from previous years. Additionally, the letter further describes the process and methods for
determining budget neutrality. GAO maintains that more improvements are needed in the methods used to determine budget neutrality of section 1115 demonstrations. In
particular, relying on a state's actual spending rather than hypothetical cost estimates could potentially save billions in federal expenditures.  ",Cost Savings & Revenue Enhancement,Congressional,Congress,3/29/2019
2014,21,2,"http://www.gao.gov/duplication/action_tracker/661890#t=1
",Partially Addressed,No,Health: Medicaid Demonstration Waivers (2014-21),"Federal spending on Medicaid demonstrations could be reduced by billions of dollars if the Department of Health and Human Services were required to improve the process for
reviewing, approving, and making transparent the basis for spending limits approved for Medicaid demonstrations. GAO's work between 2002 and 2014 has shown that HHS approved
several demonstrations without ensuring that they would be budget neutral to the federal government."," The Secretary of Health and Human Services should reconsider spending limits for the two state demonstrations, and make appropriate adjustments to spending limits for the
remaining years of each demonstration."," As of January 2019, the Department of Health and Human Services (HHS) had taken some action to address GAO's 2013 recommendation. Beginning in May 2016, the Centers for
Medicare and Medicaid Services (CMS) began implementing a new budget neutrality policy as states renewed their demonstrations. The new policy, which was outlined in a 2018
Letter to State Medicaid Directors, addressed certain problems that GAO identified in its prior work related to states' allowed methods for determining budget neutrality of
their demonstrations. CMS is phasing in methods established under this new policy for all states, including the two states for which GAO recommended adjustments. One portion
of the policy—under which spending limits will be updated to reflect more recent spending data—will be implemented beginning in 2021. This portion of the policy will
address concerns GAO identified for one state, once its demonstration is renewed. However, the agency continues to allow states to include hypothetical costs when determining
demonstration spending limits, an action GAO identified as a concern for a second state's demonstration spending limit.  GAO will continue to track and review the
changes made in the two states. The methods of the new budget neutrality policy that have been phased in have reduced spending limits in 10 states, including the two states
identified by GAO. As of July 2018, CMS estimated that for the 10 renewed demonstrations the federal share of these demonstration spending limits will be reduced by more than
$121 billion over a 7-year period, including $36 billion in 2016 and 2017. Addressing additional budget neutrality problems GAO identified—such as HHS's policy that allows
states to include hypothetical costs when determining budget neutrality—and phasing in additional methods established under the new policy could further reduce demonstration
spending limits by billions of dollars.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Health and Human Services,3/29/2019
2014,22,1,"http://www.gao.gov/duplication/action_tracker/661891#t=0
",Addressed,Yes,Income security: Disability Insurance (2014-22),"The Social Security Administration could prevent significant potential cash benefit overpayments in the Disability Insurance program by obtaining more-timely earnings data to
identify beneficiaries' work activity that is beyond program limits and suspend benefits appropriately."," The Commissioner of Social Security should assess the costs and feasibility of establishing a mechanism to detect potentially disqualifying earnings during all months of the
waiting period, including those months of earnings that the agency's enforcement operation does not currently detect, and implement this mechanism, to the extent that an
analysis determines it is cost-effective and feasible."," In January 2019, the Social Security Administration (SSA) reported that in fiscal year 2018 the agency began using quarterly wage data from the Office of Child Support
Enforcement to identify Social Security Disability Insurance (SSDI) beneficiaries' work activity, including work activity during the waiting period, as GAO recommended in
August 2013. Specifically in 2017, SSA converted a pilot into the nationwide Quarterly Earnings Project. This project analyzes earnings data to detect substantial gainful
activity-level earnings data back to the date of filing. According to SSA, the quarterly data gives the agency a better indication of exactly when the work occurred, which
gives SSA the ability to know if an SSDI beneficiary potentially worked during the 5-month waiting period. By taking these steps, SSA is provided with more comprehensive
information for making decisions on potential revisions to its enforcement operation and can improve its ability to detect and prevent potential disability insurance cash
benefit overpayments due to work activity during the 5-month waiting period.",Cost Savings & Revenue Enhancement,Executive Branch,Social Security Administration,3/29/2019
2014,25,1,"http://www.gao.gov/duplication/action_tracker/661894#t=0
",Partially Addressed,Yes,Social services: Better Data to Mitigate Foreclosures (2014-25),"The Department of Housing and Urban Development's Federal Housing Administration and the Departments of Veterans Affairs and Agriculture could improve outcomes and better
manage the costs associated with foreclosure mitigation efforts with additional data collection and analysis, potentially saving taxpayers millions of dollars on an annual and
recurring basis."," The Federal Housing Administration (FHA), Department of Veterans Affairs (VA), and Department of Agriculture (USDA) should periodically analyze the effectiveness and
long-term costs and benefits of their foreclosure mitigation strategies and actions. These analyses should consider (1) the redefault rates associated with each type of
mitigation action and (2) the impact that loan and borrower characteristics have on the performance of different actions. The agencies should use analysis results to
reevaluate their mitigation approaches and provide additional guidance to servicers to effectively target mitigation actions. If FHA, VA, and USDA do not maintain data needed
to consider this information, they should require servicers to provide the information."," As of December 2018, FHA (within the Department of Housing and Urban Development (HUD)) and USDA had implemented GAO's June 2012 recommendation, and VA had taken some steps
to address the recommendation. In November 2012, FHA revised the types of mitigation actions and manner in which the actions are offered. FHA subsequently has been conducting
quarterly analyses of the redefault and failure rates associated with its various loss mitigation options. In addition, HUD contracted with the Urban Institute to conduct a
comprehensive study of FHA's loss mitigation program. The study was completed in December 2016. In October 2018, FHA reported that it plans to take actions in response to the
study's recommendations to improve the performance of its loss mitigation programs, such as exploring ways to expand FHA's loss mitigation toolkit during periods of higher
interest rates. Additionally, FHA stated that HUD submitted a $26.7 million budget request to modernize and replace its information technology systems intended, in part, to
improve FHA's ability to analyze the effectiveness of its loss mitigation and foreclosure prevention processes. In December 2017, USDA indicated that it was conducting
periodic analyses of the effectiveness and long-term costs and benefits of its loss mitigation strategies and actions. USDA representatives stated that the agency had
allocated funding to build monthly data gathering and analysis capability. USDA representatives also told GAO that the agency completed the basic development and internal
testing of the new software in December 2015 and began testing and implementing the software with lenders in September 2016. According to USDA, the new Electronic Status
Reporting was implemented on July 1, 2018, adding 50 new data elements to those already available. USDA stated that the new data elements enable the agency to analyze
redefault rates associated with each type of home retention action as well as the impact that loan and borrower characteristics have on the performance of different home
retention actions. USDA indicated that the new analysis enables the agency to reevaluate loss mitigation actions with the aim of providing additional guidance to servicers. In
December 2018, VA indicated that it is on schedule to release the first iteration of a redesigned VA loan electronic reporting interface (VALERI-R) by June 30, 2019. VA
anticipated that VALERI-R will provide end-to-end enhanced capability for VA lenders and servicers to report VA loan information electronically, including information on loan
redefault rates. As far as addressing the impact that loan and borrower characteristics have on the performance of different home retention actions, VA estimated that it will
begin accepting defined Mortgage Industry Standards Maintenance Organization (MISMO) Uniform Loan Application Dataset from the industry around late spring 2020. VA stated that
having the VALERI-R and MISMO data collected and stored longitudinally will be the first critical step in conducting the analysis of recidivist loan defaults.  
  It is important that VA continue its efforts to collect and routinely analyze data on the effectiveness of its loss mitigation strategies and actions. In particular, VA
should obtain and analyze loan and borrower characteristics that could influence the success of these actions. Doing so would help in determining which actions would be most
successful both in aiding homeowners and in containing costs. Without these analyses, VA cannot effectively ensure that its actions result in the greatest benefit to
homeowners and the lowest cost to the taxpayer.",Cost Savings & Revenue Enhancement,Executive Branch,"Federal Housing Administration, Department of Veterans Affairs, Department of Agriculture",3/29/2019
2014,26,1,"http://www.gao.gov/duplication/action_tracker/661895#t=0
",Addressed,No,Social services: Housing Choice Vouchers Rent Reform (2014-26),"By improving data collection and analysis efforts under the Moving to Work demonstration program, the Department of Housing and Urban Development would provide Congress with
information to determine which rent reform option should be implemented program-wide and thereby potentially reduce program funding by millions of dollars or extend housing
assistance to additional low-income households or some combination of these outcomes."," To improve its analysis of the implications of activities implemented under the Moving to Work (MTW) program, the Department of Housing and Urban Development (HUD) should
develop and implement a plan for quantitatively assessing the effectiveness of similar activities and the program as a whole, including the identification of standard
performance data, as needed. "," HUD has developed and is implementing a plan for quantitatively assessing the effectiveness of similar activities and the MTW program as a whole, as GAO recommended in April
2012. On May 31, 2013, HUD issued revised reporting requirements for public housing agencies participating in the MTW program. Specifically, the agency created standard
metrics related to each of the program's three statutory purposes and required MTW agencies to report annually on all applicable metrics using a table format designed to
allow analysis and aggregation across agencies for similar activities. For example, some of the standard metrics agencies are to report under the statutory purpose of reducing
costs and achieving greater cost effectiveness in federal housing expenditures are agency cost savings, staff cost savings, and increase in agency rental revenue. In 2015, HUD
developed a plan for quantitatively assessing the effectiveness of similar activities and the program as a whole using these metrics. According to this plan, HUD is to assign
standard metrics for all of the implemented and proposed activities of each MTW agency and take steps to ensure that agencies conducting similar activities report annually on
the same set of metrics. HUD's plan states that the agency is to enter the data into a centralized location, which allows for aggregation across the MTW program. In
addition, HUD provided a spreadsheet in March 2015 showing that it had implemented this plan for the first group of MTW agencies to submit their fiscal year 2014 annual
reports. (Reporting dates vary because MTW agencies have different fiscal years.) This spreadsheet (1) showed the standard metrics that applied to each agency's activities
and the amounts the agency reported for each metric, (2) identified common activities, and (3) included aggregated data for each standard metric. HUD plans to update this
spreadsheet quarterly as more agencies report performance data. By completing and implementing a plan to assess similar activities and the MTW program as a whole, HUD should
be able to determine which activities are most effective, as well as the effectiveness of the overall program.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Housing and Urban Development,3/2/2016
2014,26,2,"http://www.gao.gov/duplication/action_tracker/661895#t=1
",Addressed,No,Social services: Housing Choice Vouchers Rent Reform (2014-26),"By improving data collection and analysis efforts under the Moving to Work demonstration program, the Department of Housing and Urban Development would provide Congress with
information to determine which rent reform option should be implemented program-wide and thereby potentially reduce program funding by millions of dollars or extend housing
assistance to additional low-income households or some combination of these outcomes."," To improve its analysis of the implications of activities implemented under the Moving to Work (MTW) program, the Department of Housing and Urban Development (HUD) should
establish performance indicators for the MTW program as a whole."," HUD has established performance indicators for the MTW program as a whole, as GAO recommended in April 2012. On May 31, 2013, HUD issued revised reporting requirements for
public housing agencies participating in the MTW program that created standard metrics related to each of the program's three statutory purposes. For example, for the
statutory objective related to cost-effectiveness, HUD established five measures, including whether there was a decrease in the total cost of a task (in dollars), a decrease
in the total time to complete a task (in hours), or an increase in the amount of funds leveraged (in dollars). For the statutory objectives related to self-sufficiency and
housing choice, HUD created eight measures and seven measures, respectively. For each measure, HUD has calculated quantitative results and assessed whether the result for the
MTW program as a whole has been positive, neutral, or negative. Further, HUD has totaled the results for each individual statutory objective so that it can assess whether the
MTW program as a whole is having a positive, neutral, or negative outcome for each objective. By establishing performance indicators, HUD should be able to demonstrate that
the program has produced desired results.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Housing and Urban Development,3/2/2016
2014,26,3,"http://www.gao.gov/duplication/action_tracker/661895#t=2
",Addressed,No,Social services: Housing Choice Vouchers Rent Reform (2014-26),"By improving data collection and analysis efforts under the Moving to Work demonstration program, the Department of Housing and Urban Development would provide Congress with
information to determine which rent reform option should be implemented program-wide and thereby potentially reduce program funding by millions of dollars or extend housing
assistance to additional low-income households or some combination of these outcomes."," To improve its analysis of the implications of activities implemented under the Moving to Work (MTW) program, the Department of Housing and Urban Development (HUD) should
create a process to systematically identify lessons learned to enhance the department's ability to identify MTW practices that could be applied more broadly."," HUD has created a process to systematically identify lessons learned from the MTW program, as GAO recommended in April 2012. In 2015, HUD first developed a process for
analyzing the quantitative data from MTW agencies' annual reports, including analyzing 21 standard metrics to determine whether MTW agencies were achieving negative,
neutral, or positive results for each metric. HUD then created a process for using these data to identify ""promising practices"" that could be adopted by other MTW agencies
or activities that could potentially be replicated more broadly. First, according to documentation HUD provided, the process requires that HUD use the data to identify those
standard metrics that suggest positive results. Then, HUD is to highlight selected standard metrics with positive results based on factors such as the degree of positive
movement and whether external factors would make a potential practice timely or compelling. Once HUD officials agree on the standard metrics to highlight, HUD is to conduct
additional analysis to identify specific promising practices and the MTW agency or agencies involved. For example, HUD plans to consider the length of time that an activity
has been implemented, diversity in agency size and geography, and the potential for replicability more broadly (to non-MTW agencies). HUD's documentation shows that the
agency followed these procedures for those MTW agencies that had submitted performance data to HUD by April 2015. By creating a systematic process for identifying lessons
learned, HUD should be able to determine which MTW activities are most effective and should be replicated more broadly.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Housing and Urban Development,3/2/2016
2015,1,1,"http://www.gao.gov/duplication/action_tracker/669272#t=0
",Addressed,No,Agriculture: EPA's and FDA's Laboratory Inspections (2015-01),"To avoid potential duplication of certain types of laboratory inspections and better leverage limited resources, the Environmental Protection Agency and the Food and Drug
Administration should develop a formal process to collaborate and share information on planned inspections."," The Administrator of Environmental Protection Agency (EPA) and the Commissioner of the Food and Drug Administration (FDA) should develop a formal written agreement, such as a
memorandum of understanding, which outlines how the two agencies plan to regularly collaborate and share information on Good Laboratory Practices (GLP) inspections and avoid
duplication of inspections so that EPA can more efficiently use its limited resources."," EPA and FDA have taken steps toward developing a formal process to share information on GLP inspections, as GAO recommended in May 2014. In November 2015, EPA finalized a
standard operating procedure that describes how EPA staff members are to annually request information from FDA about which laboratories FDA plans to inspect. EPA has also
finalized a template for requesting this information. In July 2017, FDA finalized standard operating procedures for sharing information about planned and completed inspections
with EPA. GLP inspection-targeting information that the agencies share will help them to avoid potentially duplicative inspections and use limited resources more efficiently.","Fragmentation, Overlap & Duplication",Executive Branch,"Environmental Protection Agency, Food and Drug Administration",10/18/2017
2015,2,2,"http://www.gao.gov/duplication/action_tracker/669278#t=1
",Addressed,No,Defense: Ground Radar and Guided Munitions Programs (2015-02),The Department of Defense should take steps to minimize the risk of future duplication within its ground radar and guided munitions weapons systems.," To address potential overlap or duplication in the acquisition of rocket guidance kits, the Under Secretary of Defense for Acquisition, Technology, and Logistics should
require the Army and Navy to assess whether a single solution and cooperative, preferably competitive, contracting strategy offers the most cost effective way to meet both
services' needs."," In October 2016, the Navy awarded a sole source contract to buy rocket guidance kits for the Navy, Marine Corps, Army, and Air Force. This approach leveraged DOD's buying
power to obtain lower prices than prior contracts for guided rockets. For example, the cost for each guidance kit decreased from $27,291 in 2014 to $25,632 in 2016. Thus, the
approach achieved many of the same goals as GAO's December 2014 recommendation.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/1/2017
2015,2,1,"http://www.gao.gov/duplication/action_tracker/669278#t=0
",Closed-Not Addressed,No,Defense: Ground Radar and Guided Munitions Programs (2015-02),The Department of Defense should take steps to minimize the risk of future duplication within its ground radar and guided munitions weapons systems.," To provide the Joint Requirements Oversight Council (JROC) the opportunity to review all ground radar programs for potential duplication and the Office of Cost Assessment and
Program Evaluation (CAPE) with the opportunity to develop broad analysis of alternative guidance, the Vice Chairman of the Joint Chiefs of Staff should direct the Joint Staff
to assign all new ground radar capability requirement documents with a Joint Staff designation of ""JROC Interest."""," No executive action taken. The Joint Staff did not take any actions to make sure all new ground radar capability requirements documents are assigned a Joint Staff designation
of ""JROC Interest,"" as recommended by GAO in December 2014. In August 2018, the Joint Staff updated its requirements-setting guidance to reflect the modifications to the
requirements-setting process included in the National Defense Authorization Act for Fiscal Year 2017. This act provided that the military services are responsible for their
respective performance requirements, with certain exceptions, and such performance requirements do not need to be validated by the JROC. As a result, the Joint Staff modified
its guidance to clarify that the Joint Staff is to assign capability requirements documents ""JROC Interest"" where they have joint performance requirements—such as those
that are critical or essential to fulfill a capability gap of more than one armed force, agency or entity of the DOD—and the intended level of joint oversight cannot be
satisfied by assignment of a lower level. These changes narrowed the Joint Staff's role in the requirements-setting process and, by extension, its ability to use that
process to address potential duplication for ground radar programs that are primarily designed to meet one armed force's capability gaps. As a result of narrowing the use of
the ""JROC Interest"" designation, GAO's recommendation is no longer consistent with congressional modifications or Joint Staff policy related to the requirements-setting
process. GAO has closed this action as not addressed and will no longer track implementation.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/29/2019
2015,3,1,"http://www.gao.gov/duplication/action_tracker/669281#t=0
",Addressed,No,Defense: Weapon System Milestone Decision Process (2015-03),"To improve efficiency, the Secretary of Defense should streamline the Department of Defense's milestone decision process used for major weapon system acquisition programs by
eliminating reviews that can be duplicative and are not highly valued by acquisition officials."," The Secretary of Defense should direct the Under Secretary of Defense for Acquisition, Technology, and Logistics in collaboration with the military service acquisition
executives, program executive officers, and program managers to identify and potentially eliminate reviews associated with information requirements that do not add value, with
a specific focus on reducing levels of review."," As of August 2017, Congress, the Under Secretary of Defense for Acquisition, Technology and Logistics, and the military services had taken many significant actions to address
GAO's February 2015 recommendation to identify and potentially eliminate reviews associated with information requirements that do not add value. The National Defense
Authorization Act for Fiscal Year 2016 (P.L. 114-92), passed in November 2015, effectively reduced three of the eight review levels for major defense acquisition programs by
changing the milestone decision authority for these programs to a lower military service level. In an August 2017 report to Congress, the Department of Defense (DOD) indicated
that this reorganization, which will go into effect February 1, 2018, should reduce layers of oversight and unnecessary process imposed on the services executing the
acquisition programs. The fiscal year 2016 act also changed the oversight roles of some top DOD officials from approval to advisory for both systems engineering and test and
evaluation for major defense acquisition programs. In addition to these actions, in April 2015, the Under Secretary of Defense for Acquisition, Technology, and Logistics
issued a memorandum called Better Buying Power 3.0, which included several initiatives to streamline documentation requirements and staff reviews.  For example, DOD
officials are now expected to suggest options to condense the staffing review process and reduce the content of, or completely eliminate, documents. All three military
services also took actions to streamline information requirements in the defense acquisition system. In May 2017, the Air Force issued its revised acquisition instruction, Air
Force Instruction 63-101/20-101 Integrated Life Cycle Management, which permits customized reviews and processes and a streamlined management structure. The Army, in June
2017, revised its acquisition policy, AR 70-1, to eliminate non-mandatory processes, minimize documentation, and encourage streamlining and tailoring. This followed a
comprehensive review by the Army in 2016 which identified 17 percent of Army-unique acquisition documentation requirements that could be eliminated. In turn, the Navy
implemented streamlined documentation on three programs and designated one weapon system acquisition program to pilot streamlined oversight, processes, and documentation.
Further, to facilitate timely documentation reviews, the military services all now use an electronic coordination tool to allow for review, comment, and approval of documents
by officials within 14 business days of receipt. Collectively, these actions should help DOD reduce the duplication embedded in its milestone decision process as well as
improve the efficiency of its major weapon system acquisition programs, which should help the department avoid wasteful spending.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,10/18/2017
2015,4,3,"http://www.gao.gov/duplication/action_tracker/669283#t=2
",Addressed,No,General government: Consumer Product Safety Oversight (2015-04),"More formal and comprehensive coordination among federal agencies is needed to help increase efficiency and effectiveness related to consumer product safety oversight and
address challenges related to fragmentation and overlap."," The U.S. Coast Guard and Consumer Product Safety Commission should establish a formal approach to coordination (such as a memorandum of understanding) to facilitate
information sharing and better leveraging of resources."," In May 2015, the U.S. Coast Guard and the Consumer Product Safety Commission signed a formal policy document to govern their coordination, as GAO recommended in November
2014. This policy document outlined procedures for determining jurisdictional authority for recreational boat-associated equipment and marine safety items. According to the
policy document, each agency, upon receiving notice of a possible defect in an item of recreational boat-associated equipment or a marine safety item, shall determine whether
the item properly falls within the jurisdiction of that agency. If the receiving agency determines that the agency does not, or may not, have proper oversight authority over
the item, the agency shall contact the responsible office of the other agency to initiate discussions to determine the appropriate jurisdiction and the best course of action
to take regarding the possibly defective item. Establishing a formal approach to coordination should help to facilitate information sharing and the leveraging of resources
among the agencies to help ensure that recreational boat-associated equipment and marine safety items are fully regulated.","Fragmentation, Overlap & Duplication",Executive Branch,"Consumer Product Safety Commission, U.S. Coast Guard",11/19/2015
2015,4,2,"http://www.gao.gov/duplication/action_tracker/669283#t=1
",Not Addressed,No,General government: Consumer Product Safety Oversight (2015-04),"More formal and comprehensive coordination among federal agencies is needed to help increase efficiency and effectiveness related to consumer product safety oversight and
address challenges related to fragmentation and overlap."," Congress should consider establishing a formal comprehensive oversight mechanism for consumer product safety agencies to address crosscutting issues as well as inefficiencies
related to fragmentation and overlap such as communication and coordination challenges and jurisdictional questions between agencies. Different types of formal mechanisms
could include, for example, creating a memorandum of understanding to formalize relationships and agreements or establishing a task force or interagency work group. As a
starting point, Congress may wish to obtain agency input on options for establishing more formal coordination."," As of March 2019, no legislation was identified that would establish a collaborative mechanism to facilitate communication across the relevant agencies and to help enable
them to collectively address crosscutting issues, as GAO suggested in November 2014. Some of the agencies with direct regulatory oversight responsibilities for consumer
product safety reported that they continue to collaborate to address specific consumer product safety topics. However, without a formal comprehensive oversight mechanism, the
agencies risk missing opportunities to better leverage resources and address challenges, including those related to fragmentation and overlap.","Fragmentation, Overlap & Duplication",Congressional,Congress,3/29/2019
2015,4,1,"http://www.gao.gov/duplication/action_tracker/669283#t=0
",Not Addressed,No,General government: Consumer Product Safety Oversight (2015-04),"More formal and comprehensive coordination among federal agencies is needed to help increase efficiency and effectiveness related to consumer product safety oversight and
address challenges related to fragmentation and overlap."," Congress should consider transferring the oversight of the markings of toy and imitation firearms in section 5001 of title 15 of the U.S. Code from the Department of
Commerce's National Institute of Standards and Technology (NIST) to the Consumer Product Safety Commission (CPSC)."," No legislative action identified. The Gun Look-Alike Case Act, H.R. 3224, which was introduced on July 27, 2015, in the 114th Congress, would transfer the authority to
regulate the markings of toy, look-alike, and imitation firearms in section 5001 of title 15 of the U.S. Code from NIST to CPSC, as GAO suggested in November 2014. This bill
was referred to the Subcommittee on Commerce, Manufacturing, and Trade of the Committee on Energy and Commerce in the United States House of Representatives, and did not pass
out of committee. This bill was not reintroduced in the 115th Congress and, as of March 2019, has not been reintroduced by the 116th Congress.","Fragmentation, Overlap & Duplication",Congressional,Congress,3/29/2019
2015,5,1,"http://www.gao.gov/duplication/action_tracker/669284#t=0
",Partially Addressed,No,General government: Nonemergency Medical Transportation (2015-05),"To mitigate the effects of overlap, the Department of Transportation should take steps to enhance federal, state, and local coordination among 42 programs that provide
nonemergency medical transportation to individuals who cannot provide their own transportation due to age, disability, or income constraints."," The Secretary of Transportation, as chair of the Coordinating Council, should convene a meeting of the member agencies of the Coordinating Council to complete and publish a
new or updated strategic plan that, among other things, clearly outlines a strategy for addressing nonemergency medical transportation (NEMT) and how it can be coordinated
across federal agencies that fund NEMT service."," The Department of Transportation (DOT) which chairs the Coordinating Council and provides administrative support and staff, has made some progress to enhance coordination of
NEMT programs through the development of a new or updated strategic plan, as GAO recommended in December 2014, but coordination at the federal level remains limited. DOT
identified steps that would address GAO's recommendation, but it has not yet taken concrete steps, and some steps are only under consideration. In March 2017, DOT officials
confirmed that Administrator-level members of the Coordinating Council met in July 2016 to begin the process of developing the strategic plan. A follow-up meeting of the
Coordinating Council was held in December 2016 that resulted in some changes to the draft strategic plan framework.  In February 2019, DOT officials confirmed that the
Coordinating Council is continuing to gather industry input regarding transportation coordination issues in formal and informal ways in support of the development of the
strategic plan policy. The expected date of completion is September 30, 2020. Until the updated strategic plan is finalized, the Coordinating Council may be missing an
opportunity to identify and align goals and strategies for increased NEMT coordination with the benefits of coordination, such as increased program efficiency or reduced
costs.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Transportation,3/29/2019
2015,5,2,"http://www.gao.gov/duplication/action_tracker/669284#t=1
",Not Addressed,No,General government: Nonemergency Medical Transportation (2015-05),"To mitigate the effects of overlap, the Department of Transportation should take steps to enhance federal, state, and local coordination among 42 programs that provide
nonemergency medical transportation to individuals who cannot provide their own transportation due to age, disability, or income constraints."," The Secretary of Transportation, as chair of the Coordinating Council, should convene a meeting of the member agencies of the Coordinating Council to finalize and issue a
cost-sharing policy and clearly identify how it can be applied to programs under the purview of member agencies of the Coordinating Council that provide funding for
nonemergency medical transportation (NEMT)."," The Department of Transportation (DOT), which chairs the Coordinating Council and provides administrative support and staff, has made minimal progress to develop and issue a
cost-sharing policy, as GAO recommended in December 2014, which would allow agencies to identify and allocate costs among programs. DOT has informed GAO about plans to address
the recommendation but has not yet taken concrete steps to develop and issue a cost sharing policy as GAO recommended in December 2014. In March 2017, DOT officials confirmed
that the development of a cost-sharing policy and proposed model is anticipated to be an objective in the Coordinating Council's strategic plan, to be implemented through
interagency working groups. In February 2019, DOT officials confirmed that the Coordinating Council is continuing to gather industry input regarding transportation
coordination issues in formal and informal ways in support of the development of the cost sharing policy. The expected date of completion is September 30, 2020.  The
development of a cost sharing policy and the development and implementation of such a model would be a positive step. The development of a cost-sharing policy would provide
federal guidance on how to address cost sharing issues across agencies and help facilitate ride and vehicle sharing. Until the Coordinating Council develops federal cost
allocation principles for transportation providers, federal agencies may be unable to address cost-sharing issues across agencies such as ride and vehicle sharing.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Transportation,3/29/2019
2015,5,3,"http://www.gao.gov/duplication/action_tracker/669284#t=2
",Partially Addressed,No,General government: Nonemergency Medical Transportation (2015-05),"To mitigate the effects of overlap, the Department of Transportation should take steps to enhance federal, state, and local coordination among 42 programs that provide
nonemergency medical transportation to individuals who cannot provide their own transportation due to age, disability, or income constraints."," The Secretary of Transportation, as chair of the Coordinating Council, should convene a meeting of the member agencies of the Coordinating Council and, using the ongoing work
of the Health, Wellness, and Transportation working group and other appropriate resources, (1) identify the challenges associated with coordinating Medicaid and the Department
of Veterans Affairs nonemergency medical transportation (NEMT) programs with other federal programs that fund NEMT, (2) develop recommendations for how these challenges can be
addressed while still maintaining program integrity and fraud prevention, and (3) report these recommendations to appropriate committees of Congress. To the extent feasible,
the Coordinating Council should implement those recommendations that are within its legal authority."," The Department of Transportation (DOT), which chairs the Coordinating Council and provides administrative support and staff, has made minimal progress to address the
challenges associated with coordinating Medicaid and VA NEMT programs and other federal programs, as GAO recommended in December 2014. In March 2017, DOT officials confirmed
that they announced the selection of 19 Rides to Wellness Demonstration and Innovative Coordinated Access and Mobility pilot program projects, totaling approximately $7.3
million, in September 2016. Seven of the 19 projects have an NEMT focus. A focus on NEMT and transportation coordination was considered as part of the project selection
process. Outreach sessions to build commitment and engage key stakeholders in the health and transportation industries to discuss partnership opportunities were held during
2016, in Baltimore MD, Charlotte NC, Portland OR, and Kansas City, MO. A new series of NEMT-specific listening sessions is now under way as a partnership between DOT and the
Centers for Medicare and Medicaid Services. One of these sessions was held in November 2016. The purpose of these sessions was to identify challenges related to NEMT
coordination to be addressed by Coordinating Council working groups. The Fixing America's Surface Transportation (FAST) Act required the Coordinating Council to publish a
strategic plan that addresses coordination and cost sharing and DOT anticipates continuing to develop recommendations as the Coordinating Council implements the plan. In
February 2019, DOT officials confirmed that they are continuing to gather industry input regarding transportation coordination issues in formal and informal ways. The expected
date of completion is September 30, 2020. Until DOT's assessment to identify and address coordination challenges is completed, agencies will be limited in coordinating
Medicaid and VA NEMT programs with other federal programs that fund NEMT.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Transportation,3/29/2019
2015,6,1,"http://www.gao.gov/duplication/action_tracker/669288#t=0
",Not Addressed,No,Health: DOD US Family Health Plan (2015-06),"To potentially save millions of dollars and eliminate duplication within the Department of Defense's health care system, Congress should terminate the statutorily required
US Family Health Plan because it offers military beneficiaries the same health care benefit offered by other Department of Defense health care contractors within many of the
same geographic service areas."," To eliminate unnecessary program duplication and achieve increased efficiencies and potential savings within the integrated Military Health System, Congress should terminate
the Secretary of Defense's authority to contract with the US Family Health Plan (USFHP) designated providers in a manner consistent with a reasonable transition of affected
USFHP enrollees into TRICARE's regional managed care program or other health care programs, as appropriate. "," No legislative action identified. As of March 2019, no legislation has been identified that would terminate the Secretary of Defense's authority to contract with USFHP
designated providers, as GAO suggested in July 2014. In January 2018, the Department of Defense (DOD) started using two—instead of three—regional managed care support
contractors to administer the TRICARE program. These two contractors continue to provide military beneficiaries the same health care benefit across many of the same service
areas as the statutorily required USFHP contracts, allowing duplication and inefficiencies to persist. GAO maintains that DOD could achieve cost savings if the USFHP was
eliminated because the department would no longer have to pay contract administration costs and profits for these duplicative contracts, or award the separate support
contracts associated with this option. GAO estimates taking this action could save millions from fiscal years 2020 to 2022.","Fragmentation, Overlap & Duplication",Congressional,Congress,3/29/2019
2015,7,2,"http://www.gao.gov/duplication/action_tracker/669295#t=1
",Addressed,No,Health: Medicare Postpayment Claims Reviews (2015-07),"To prevent inappropriate duplicative postpayment claims reviews by contractors, the Centers for Medicare & Medicaid Services should monitor the Recovery Audit Data
Warehouse—the database developed in part to prevent duplicative reviews—and develop more complete guidance on contractors' responsibilities."," In order to improve the efficiency and effectiveness of Medicare postpayment claims review efforts and to prevent inappropriate duplicative claims reviews among Medicare
contractors, the Administrator of the Centers for Medicare & Medicaid Services (CMS) should develop complete guidance to define contractors' responsibilities regarding
duplicative claims reviews, including specifying whether and when Medicare Administrative Contractors (MAC) and Zone Program Integrity Contractors (ZPIC) can duplicate other
contractors' reviews."," CMS has developed complete guidance to define contractors' responsibilities regarding duplicative claims reviews, as GAO recommended in July 2014. In September 2016, CMS
updated its Medicare Program Integrity Manual to provide complete guidance regarding whether contractors, specifically Medicare Administrative Contractors and Zone Program
Integrity Contractors, may conduct duplicative reviews. According to CMS's updated guidance, which took effect November 4, 2016, Medicare Administrative Contractors are not
permitted to review any claim previously reviewed by another contractor. Zone Program Integrity Contractors are permitted to review a claim previously reviewed by another
contractor to support their case development or other administrative action. This guidance should help prevent inappropriate duplicative claims reviews. ","Fragmentation, Overlap & Duplication",Executive Branch,Centers for Medicare & Medicaid Services,3/1/2017
2015,7,1,"http://www.gao.gov/duplication/action_tracker/669295#t=0
",Addressed,Yes,Health: Medicare Postpayment Claims Reviews (2015-07),"To prevent inappropriate duplicative postpayment claims reviews by contractors, the Centers for Medicare & Medicaid Services should monitor the Recovery Audit Data
Warehouse—the database developed in part to prevent duplicative reviews—and develop more complete guidance on contractors' responsibilities."," In order to improve the efficiency and effectiveness of Medicare postpayment claims review efforts and to prevent inappropriate duplicative claims reviews among Medicare
contractors, the Administrator of the Centers for Medicare & Medicaid Services (CMS) should monitor the Recovery Audit Data Warehouse to ensure that all postpayment review
contractors are submitting required data and that the data the database contains are accurate and complete."," As of December 2018, CMS had taken steps to monitor the Recovery Audit Data Warehouse to ensure that all contractors are submitting required data and that the data they
submit are accurate and complete, as GAO recommended in July 2014. CMS took three key steps between 2015 and 2017, which included the following: (1) allowing more time for
Medicare Administrative Contractors (MAC) to enter complete claims review information into the Recovery Audit Data Warehouse to prevent Recovery Auditors from re-reviewing the
claims reviewed by MACs, (2) implementing a new process to monitor the data that contractors enter into the Recovery Audit Data Warehouse, and (3) periodically verifying that
MACs submit all required data to the Warehouse. By taking these steps to improve its oversight of the Recovery Audit Data Warehouse, CMS has helped ensure that Medicare
contractors conduct efficient postpayment claims reviews and avoid inappropriate duplication.","Fragmentation, Overlap & Duplication",Executive Branch,Centers for Medicare & Medicaid Services,3/29/2019
2015,8,1,"http://www.gao.gov/duplication/action_tracker/669296#t=0
",Addressed,No,Health: Programs for Serious Mental Illness (2015-08),"To help ensure that the eight federal agencies administering over 100 programs supporting individuals with serious mental illness are able to develop an overarching
perspective in order to understand the breadth of programs and resources used—including any potential gaps or overlap—greater coordination of federal efforts is needed
from the Department of Health and Human Services, and within it, the Substance Abuse and Mental Health Services Administration, which is required to promote coordination of
programs relating to mental illness throughout the federal government."," The Department of Health and Human Services (HHS)—which includes the Substance Abuse and Mental Health Services Adminstration (SAMHSA)—should establish a mechanism to
facilitate intra- and interagency coordination across programs that support individuals with serious mental illness."," HHS has developed mechanisms to facilitate both intra- and interagency coordination, as GAO recommended in December 2014. In April 2015, HHS provided GAO information on its
efforts to coordinate more effectively within HHS through its Behavioral Health Coordinating Committee. In addition, the Helping Families in Mental Health Crisis Reform Act of
2016 enacted in December 2016 required HHS to establish the Interdepartmental Serious Mental Illness Coordinating Committee, whose members are to include HHS and other federal
agencies, among others. The Interdepartmental Serious Mental Illness Coordinating Committee's responsibilities include, among other things, reporting on specific
recommendations for actions that agencies can take to better coordinate the administration of mental health services for adults with a serious mental illness or children with
a serious emotional disturbance. This committee sunsets 6 years after the date it is established. In August 2017, the Committee held its inaugural meeting. With the
establishment of these mechanisms to facilitate both intra- and interagency coordination, the federal government is better able to develop an overarching perspective of its
programs supporting and targeting individuals with serious mental illness.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Health and Human Services,10/18/2017
2015,9,2,"http://www.gao.gov/duplication/action_tracker/669297#t=1
",Addressed,No,Homeland security/Law enforcement: Vulnerability Assessments of Critical Infrastructure (2015-09),"The Department of Homeland Security could mitigate potential duplication or gaps by consistently capturing and maintaining data from overlapping vulnerability assessments of
critical infrastructure and improving data sharing and coordination among the offices and components involved with these assessments."," The Secretary of Homeland Security should direct the Under Secretary for the National Protection and Programs Directorate to work with other Department of Homeland Security
(DHS) offices and components to develop and implement ways that DHS can facilitate data sharing and coordination of vulnerability assessments to minimize the risk of potential
duplication or gaps in coverage."," As of December 2017, DHS had developed and implemented a department-wide process to facilitate data sharing and coordination among the various DHS components that conduct or
require vulnerability assessments, as GAO recommended in September 2014. In August 2015, DHS first reported that its Office of Infrastructure Protection (IP) and the Sector
Outreach and Programs Division Innovation Center had formed a working group of federal stakeholders, both within and outside DHS, to enhance overall integration and
coordination of vulnerability assessment efforts. In December 2015, DHS stated that IP was conducting pilot projects to expand access to its IP Gateway portal—IP's system
that houses infrastructure data and identifies facilities that have been assessed by IP and its state, local, territorial and tribal government stakeholders.  In a July
2016 update, DHS reported that IP and DHS components had agreed on the most important areas for which assessment data should be collected and the format for its collection.
DHS said this would enable the strategic comparison and prioritization of federal resources and expand access to its IP Gateway portal to those partners. DHS also noted in its
update that IP had begun providing access to IP Gateway to the other components within DHS. In June 2017, DHS reported that the Coast Guard used IP Gateway to access
assessment-related information, demonstrating the proof of concept for their approach to use IP Gateway as a means of sharing assessment information. In September 2017, DHS
reported that it had tracked over 200 instances of use of IP Gateway across the department as of that time. By taking these steps, DHS is now better positioned to minimize the
risk of potential duplication and gaps by its offices and components in the vulnerability assessments they conduct.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Homeland Security,3/21/2018
2015,9,1,"http://www.gao.gov/duplication/action_tracker/669297#t=0
",Addressed,No,Homeland security/Law enforcement: Vulnerability Assessments of Critical Infrastructure (2015-09),"The Department of Homeland Security could mitigate potential duplication or gaps by consistently capturing and maintaining data from overlapping vulnerability assessments of
critical infrastructure and improving data sharing and coordination among the offices and components involved with these assessments."," The Secretary of Homeland Security should direct the Under Secretary for the National Protection and Programs Directorate to work with other Department of Homeland Security
(DHS) offices and components to develop an approach to ensure that vulnerability data gathered on critical infrastructure assets and systems are consistently collected and
maintained across DHS to facilitate the identification of potential duplication and gaps in critical infrastructure coverage."," DHS reported completing several steps to better ensure that vulnerability data gathered on critical infrastructure are consistently collected and maintained across DHS
components that conduct or require vulnerability assessments, as GAO recommended in September 2014. For example, DHS reported in August 2015 that its Office of Infrastructure
Protection (IP) and the Sector Outreach and Programs Division Innovation Center had formed a vulnerability assessment working group composed of a variety of federal
stakeholders, both within and outside DHS, to help enhance overall integration and coordination of vulnerability assessment efforts. In addition, DHS reported that it had
reviewed the vulnerability assessment tools used by its offices and components to start identifying the appropriate level of guidance to provide to DHS offices and components
on eliminating gaps or duplication in methods. In December 2015, DHS noted that in addition to these actions, IP was evaluating the potential for having all DHS components
implement IP's infrastructure data standards as an approach for consistently collecting and maintaining infrastructure data to reduce duplication and gaps in coverage. In
July 2016, DHS reported that IP had reached agreement with the other DHS components on adopting IP's data standards to unambiguously identify a facility by name, location
and contact POC and contact information. By taking these steps, DHS will now be better positioned to identify potential duplication and gaps in critical infrastructure
coverage.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Homeland Security,11/15/2016
2015,11,1,"http://www.gao.gov/duplication/action_tracker/669307#t=0
",Addressed,No,International affairs: Federal and States' Export Promotion (2015-11),"Because federal and state export promotion efforts overlap, the Department of Commerce should take steps to enhance collaboration among them to promote economic development
while ensuring the most efficient use of limited federal resources."," To improve federal-state collaboration in providing export promotion services in accordance with the National Export Initiative and the Export Enhancement Act of 1992, the
Secretary of Commerce, as Chair of the Trade Promotion Coordinating Committee (TPCC), should improve implementation of the Export Outreach Teams to better achieve their
intended outcomes. This could include taking steps, including better monitoring, to ensure that key local participants are invited, that meetings are held as expected, and
that the Export Outreach Teams (EOT) seek to both increase awareness of available export resources and enhance interagency and intergovernmental collaboration."," The Department of Commerce (Commerce) took some steps to improve implementation of the Export Outreach Teams (EOT), as GAO recommended in May 2014, but it decided to take a
different approach to improve state-federal collaboration at the local level. In March 2016, Commerce officials told GAO that they and Small Business Administration (SBA)
officials concluded that EOTs had resulted in a successful exchange of information on program development, technical expertise, and new initiatives that was valuable in
beginning a conversation among various stakeholders and enhancing existing communication, but because differences exist among communities across the nation, different
collaborative mechanisms may be appropriate in different areas. As a result, Commerce and SBA determined that participation in EOTs was no longer a requirement for their local
officials, and therefore they would not monitor the composition and meetings of the teams. Commerce noted that local Commerce staff annual performance appraisals include an
element on coordination and interagency collaboration. Commerce instead implemented a state-federal annual coordination planning process to improve local communication and
collaboration among state and federal trade agencies in response to our recommendations and a subsequent law. In February 2016, Congress passed the Trade Facilitation and
Trade Enforcement Act of 2015, Public Law 114-125, that among other things required Commerce to annually submit to the Trade Promotion Coordinating Committee a federal-state
export strategy for each state that submits its export strategy to Commerce for that year beginning February 2017. A Commerce official said the agency developed a template for
local officials to use with their state counterparts to jointly draft a state-federal annual coordination plan for each state. The plans cover, among other things, staffing,
sector and market priorities, planned events and training, and efforts to reduce duplication of services between state agencies and federal agencies operating in that state.
Commerce officials said they had plans for all 50 states and Puerto Rico. We believe that these actions increase awareness of available export resources and enhance both
interagency and intergovernmental collaboration.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Commerce,3/1/2017
2015,11,2,"http://www.gao.gov/duplication/action_tracker/669307#t=1
",Addressed,Yes,International affairs: Federal and States' Export Promotion (2015-11),"Because federal and state export promotion efforts overlap, the Department of Commerce should take steps to enhance collaboration among them to promote economic development
while ensuring the most efficient use of limited federal resources."," To improve federal-state collaboration in providing export promotion services in accordance with the National Export Initiative and the Export Enhancement Act of 1992, the
Secretary of Commerce, as Chair of the Trade Promotion Coordinating Committee (TPCC), should take steps consistent with key practices for collaboration to enhance TPCC
agencies' partnering on export promotion with nonfederal entities, such as the State International Development Organizations (SIDO) and Global Cities. This could include
reassessing and strengthening the TPCC's intergovernmental partnerships by clarifying expected outcomes, defining roles and responsibilities, monitoring results, and
planning resource needs."," The Department of Commerce (Commerce) and the TPCC, which is responsible for providing a unified national framework for export promotion, have taken steps to enhance
federal-state collaboration in export promotion, as GAO recommended in May 2014 and as called for in a subsequent law.  In February 2016, Congress passed The Trade
Facilitation and Trade Enforcement Act of 2015, Public Law 114-125, which according to the State International Development Organizations (SIDO), contained provisions intended
to enhance federal-state collaboration in export promotion.  First, the act directs the President to establish a state and federal export promotion coordination working
group as a subcommittee of the TPCC and appoint at least one representative from a state trade promotion agency to the TPCC. Second, beginning in February 2017, the act
requires Commerce to annually submit to the TPCC a federal-state export strategy for each state that submits its export strategy to Commerce for that year that, among other
things, addresses efforts to reduce duplication. Third, the act requires Commerce and state trade promotion agencies to develop a coordinated set of performance metrics, and
report to Congress on these metrics within a year of the law's enactment.  Fourth, the act mandates an annual survey and analysis, in coordination with state trade
promotion agencies, of the overall effectiveness of federal-state coordination in export promotion. In April 2016 Commerce and SIDO signed a memorandum of intent to develop
joint strategies and implement activities to enhance federal and state agency coordination and cooperation.   In September 2016 Commerce issued a Federal Register
Notice announcing the establishment of a state and federal export promotion coordination working group under the TPCC.  The Secretary of Commerce appointed 14 members to
this new working group in January 2017, and in April 2017, the TPCC issued a coordination strategy that outlines federal and state roles and responsibilities, including ways
federal and state trade agencies can coordinate to reduce duplication. In January 2018, Commerce and SIDO officials told us they had drafted a new joint project agreement in
order to further enhance coordination, and Commerce provided us with a copy of this agreement. As a result of these actions, Commerce is better positioned to coordinate with
state trade offices, enhance collaboration, and enable more effective resource planning.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Commerce,3/21/2018
2015,11,3,"http://www.gao.gov/duplication/action_tracker/669307#t=2
",Addressed,Yes,International affairs: Federal and States' Export Promotion (2015-11),"Because federal and state export promotion efforts overlap, the Department of Commerce should take steps to enhance collaboration among them to promote economic development
while ensuring the most efficient use of limited federal resources."," To improve federal-state collaboration in providing export promotion services in accordance with the National Export Initiative and the Export Enhancement Act of 1992, the
Secretary of Commerce, as Chair of the Trade Promotion Coordinating Committee (TPCC), should take steps consistent with key practices to enhance, where possible, federal
information sharing with state trade offices on Commerce's export promotion activities. This could include more formal guidance to Commerce staff on the circumstances, in
light of legal restrictions, in which information can be shared with state trade offices and other nonfederal entities, and exploring ways for clients to give permission to
release information useful to such nonfederal entities."," The Department of Commerce (Commerce) has taken steps to share information with state trade offices on Commerce's export promotion activities, as GAO recommended in May 2014.
In response to GAO's recommendation, Commerce said it preferred to maintain a case-by-case approach for information sharing. In February 2016, Congress passed The Trade
Facilitation and Trade Enforcement Act of 2015, Public Law 114-125, which requires that within a year of the act's passing, Commerce must develop a federal-state export
promotion coordination plan that addresses, among other things, information sharing between federal and state trade offices. The act also requires Commerce and state trade
promotion agencies to develop a framework to share information on export successes, and report to Congress on this framework within a year of the law's enactment. Later in
2016, Commerce officials began holding monthly calls with SIDO and state trade offices to share information on topics such as client intake, performance measures, and new
federal export promotion activities. In March 2017, Commerce officials informed GAO that after further review of information-sharing limitations under the Trade Secrets Act,
Commerce determined that Written Impact Narratives (WINs) that have been approved for public use by the clients can be shared with State trade agencies. In April 2017, the
TPCC issued a state-federal coordination plan that included a framework for information sharing. This national plan was accompanied by a template for federal and state
officials to use for joint planning. The template includes events planned, performance metrics, and export success stories. As a result of these actions, Commerce is better
positioned to ensure that federal and state export promotion services are collaboratively managed and that resources are appropriately leveraged.  ","Fragmentation, Overlap & Duplication",Executive Branch,Department of Commerce,3/21/2018
2015,12,1,"http://www.gao.gov/duplication/action_tracker/669310#t=0
",Addressed,No,Science and the environment: Oceanic and Atmospheric Observing Systems Portfolio (2015-12),The National Oceanic and Atmospheric Administration should analyze its portfolio of observing systems to determine the extent to which unnecessary duplication may exist.," To help identify opportunities to reduce unnecessary duplication and achieve cost savings in the National Oceanic and Atmospheric Administration's (NOAA) observing systems
portfolio, the Secretary of Commerce should direct the NOAA Administrator to analyze the extent to which unnecessary duplication exists in NOAA's portfolio of observing
systems. "," NOAA has analyzed the extent to which unnecessary duplication exists in its portfolio of observing systems, as recommended in GAO's November 2014 report. Specifically, in
June 2015, NOAA prepared a report that presented its methodology, analysis, and conclusions on the extent to which unnecessary duplication exists in its portfolio of observing
systems. The analysis found that no unnecessary duplication exists among NOAA's ocean and coastal observing systems. NOAA concluded that, among other things, use of multiple
systems in tandem helps it meet stringent data requirements not attainable through use of a single observing platform. Further, based on this analysis, NOAA concluded that its
current portfolio of observing systems is collecting insufficient information to fully achieve its mission. For example, the results of the analysis indicated that some
observing systems do not collect adequate data for various reasons, such as having limited geographic coverage. According to NOAA, the agency plans to conduct a similar
analysis annually of the sufficiency of its observing system portfolio to help inform funding decisions. In December 2015, NOAA also published a report on the NOAA Observing
System Integrated Analysis (NOSIA-II). This report describes how the agency can use NOSIA-II to document and analyze the relationship between available observing systems and
their impacts on NOAA services and scientific objectives. According to NOAA, the agency reported that it planned to use NOSIA-II to inform the President's FY 2017 budget.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Commerce,11/19/2015
2015,13,1,"http://www.gao.gov/duplication/action_tracker/669252#t=0
",Addressed,Yes,Defense: Defense Facilities Consolidation and Disposal (2015-13),"To help identify opportunities for saving costs by consolidating or disposing of unutilized or underutilized facilities, the Department of Defense (DOD) should ensure that
data on the utilization of DOD facilities—which were collectively valued at around $880 billion in fiscal year 2014—are complete and accurate.", The Department of Defense (DOD) should modify processes to update and verify the accuracy of reported utilization data to reflect a facility's true status.," DOD has improved the way it collects utilization data for its facilities.  It has issued a guide for calculating utilization to help improve the completeness and
accuracy of the utilization data, as GAO recommended in September 2011. DOD had utilization data on about 97 percent of its facilities as of September 2015, the most recent
data available—increasing from 53 percent as of September 2013. Further, in December 2016, DOD issued a policy memorandum that provided guidance for calculating utilization
to ensure utilization is measured and reported consistently throughout DOD, and to maintain current information on facility utilization. As the guidance is implemented, DOD
officials expect improvement in the accuracy of utilization data as facilities are assessed. They also expect an increase in the completeness of utilization data. Implementing
the guidance will help focus DOD's efforts on reducing excess facility capacity.  It also should improve information on the utilization of facilities to position DOD to
better identify excess facility capacity in support of its efforts to reduce excess infrastructure. ",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/1/2017
2015,13,2,"http://www.gao.gov/duplication/action_tracker/669252#t=1
",Addressed,No,Defense: Defense Facilities Consolidation and Disposal (2015-13),"To help identify opportunities for saving costs by consolidating or disposing of unutilized or underutilized facilities, the Department of Defense (DOD) should ensure that
data on the utilization of DOD facilities—which were collectively valued at around $880 billion in fiscal year 2014—are complete and accurate."," To better enable the Department of Defense (DOD) to manage its real property inventory effectively and efficiently, DOD should establish a strategic plan as part of a
results-oriented management framework that includes, among other things, long-term goals, strategies to achieve the goals, and use of metrics to gauge progress to manage
DOD's real property and to facilitate DOD's ability to identify all unutilized and underutilized facilities for potential consolidation or disposal opportunities."," In response to the Office of Management and Budget's (OMB) Reduce the Footprint policy, DOD officials developed a DOD Real Property Efficiency Plan that describes DOD's
strategic and tactical approach to managing its real property effectively and efficiently. This plan addresses GAO's September 2014 recommendation to establish a strategic
plan to manage DOD's real property and to facilitate the department's ability to identify potential consolidation and disposal opportunities. The finalized plan describes
goals aligned with the National Strategy for the Efficient Use of Real Property and for reducing the footprint of DOD's real property inventory.  The plan describes
strategies, programs, and methodology to achieve these goals through the real property management policies and procedures of the DOD property holders—the three military
departments and Washington Headquarters Service. The plan also provides baseline amounts and metrics to gauge progress toward goals. Implementing the plan should help DOD
improve its ability to identify excess facilities and plan for effective and efficient management of its real property.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/2/2016
2015,14,1,"http://www.gao.gov/duplication/action_tracker/669253#t=0
",Addressed,No,Defense: DOD Headquarters Reductions and Workforce Requirements (2015-14),"The Department of Defense could potentially achieve hundreds of millions of dollars in cost savings and help to ensure that headquarters organizations are properly sized to
meet their assigned missions by periodically reassessing workforce requirements as it re-evaluates its ongoing headquarters-reduction efforts."," To improve the management of the Department of Defense's (DOD) headquarters-reduction efforts and to allow the department to respond to congressional reporting
requirements, the Secretary of Defense should re-evaluate the decision to focus reductions on management headquarters."," DOD has met the intent of GAO's 2014 recommendation to reevaluate its decision to focus reductions on management headquarters alone. The National Defense Authorization Act
for Fiscal Year 2016 required DOD to implement a plan to achieve not less than $10 billion in cost savings from its headquarters, administrative, and support activities from
fiscal year 2015 through fiscal year 2019. In response to this mandate and consistent with GAO's recommendation, DOD identified four categories of efficiency-related
initiatives in addition to major headquarters activities: service requirement review boards, information technology optimization, business operations improvements, and defense
resale optimization. In comments on a subsequent GAO report on headquarters-related efficiencies, DOD noted that its reduction efforts had expanded beyond headquarters
activities. Although the department was not able to identify the required $10 billion in savings through fiscal year 2019 and its estimate of savings was not reliable, its
efforts to broaden the scope of reductions beyond management headquarters will nonetheless support DOD's efforts to achieve overhead savings.  ",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/21/2018
2015,14,2,"http://www.gao.gov/duplication/action_tracker/669253#t=1
",Consolidated or Other,Yes,Defense: DOD Headquarters Reductions and Workforce Requirements (2015-14),"The Department of Defense could potentially achieve hundreds of millions of dollars in cost savings and help to ensure that headquarters organizations are properly sized to
meet their assigned missions by periodically reassessing workforce requirements as it re-evaluates its ongoing headquarters-reduction efforts."," To improve the management of the Department of Defense's (DOD) headquarters-reduction efforts and to allow the department to respond to congressional reporting
requirements, the Secretary of Defense should set a clearly defined and consistently applied starting point as a baseline for the reductions."," GAO is no longer assessing this action separately, as it was consolidated under Action 9 in the 2012 Area 34 Defense Headquarters Action Tracker area. ",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,10/10/2018
2015,14,3,"http://www.gao.gov/duplication/action_tracker/669253#t=2
",Consolidated or Other,Yes,Defense: DOD Headquarters Reductions and Workforce Requirements (2015-14),"The Department of Defense could potentially achieve hundreds of millions of dollars in cost savings and help to ensure that headquarters organizations are properly sized to
meet their assigned missions by periodically reassessing workforce requirements as it re-evaluates its ongoing headquarters-reduction efforts."," To improve the management of the Department of Defense's (DOD) headquarters-reduction efforts and to allow the department to respond to congressional reporting
requirements, the Secretary of Defense should track reductions against the baselines in order to provide reliable accounting of savings and reporting to Congress."," GAO is no longer assessing this action separately, as it was consolidated under Action 10 in the 2012 Area 34 Defense Headquarters Action Tracker area. ",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,10/10/2018
2015,14,4,"http://www.gao.gov/duplication/action_tracker/669253#t=3
",Consolidated or Other,Yes,Defense: DOD Headquarters Reductions and Workforce Requirements (2015-14),"The Department of Defense could potentially achieve hundreds of millions of dollars in cost savings and help to ensure that headquarters organizations are properly sized to
meet their assigned missions by periodically reassessing workforce requirements as it re-evaluates its ongoing headquarters-reduction efforts."," To ensure that Office of the Secretary of Defense (OSD), the Joint Staff, and the military secretariats and staff are properly sized to meet their assigned missions and use
the most cost-effective mix of personnel, and to better position the Department of Defense (DOD) to identify opportunities for more efficient use of resources, the Secretary
of Defense should conduct a systematic determination of workforce requirements for these organizations, which should include an analysis of mission, functions, and tasks, and
the minimum personnel needed to accomplish those missions, functions, and tasks."," GAO is no longer assessing this action separately, as it was consolidated under Action 11 in the 2012 Area 34 Defense Headquarters Action Tracker area. ",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,10/10/2018
2015,14,5,"http://www.gao.gov/duplication/action_tracker/669253#t=4
",Consolidated or Other,No,Defense: DOD Headquarters Reductions and Workforce Requirements (2015-14),"The Department of Defense could potentially achieve hundreds of millions of dollars in cost savings and help to ensure that headquarters organizations are properly sized to
meet their assigned missions by periodically reassessing workforce requirements as it re-evaluates its ongoing headquarters-reduction efforts."," To ensure that Office of the Secretary of Defense (OSD), the Joint Staff, and the military secretariats and staff are properly sized to meet their assigned missions and use
the most cost-effective mix of personnel, and to better position the Department of Defense (DOD) to identify opportunities for more efficient use of resources, the Secretary
of Defense should establish and implement procedures to conduct periodic reassessments of workforce requirements."," GAO is no longer assessing this action separately, as it was consolidated under Action 12 in the 2012 Area 34 Defense Headquarters Action Tracker area. ",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,10/10/2018
2015,16,1,"http://www.gao.gov/duplication/action_tracker/669267#t=0
",Not Addressed,No,Energy: U.S. Enrichment Corporation Fund (2015-16),"Congress may wish to consider permanent rescission of the entire $1.6 billion balance of the U.S. Enrichment Corporation Fund—a revolving fund in the U.S. Treasury—because
its purposes have been fulfilled.", Congress may wish to permanently rescind the entire $1.6 billion balance of the U.S. Enrichment Corporation (USEC) Fund.," As of March 2019, Congress had not passed legislation to permanently rescind the balance of the USEC Fund as GAO suggested in April 2015. Rescission may increase the
transparency of federal agencies' budget presentations and help Congress have a clear understanding of how new funding requests relate to funding decisions for existing
projects with continuing resource needs.",Cost Savings & Revenue Enhancement,Congressional,Congress,3/29/2019
2015,17,15,"http://www.gao.gov/duplication/action_tracker/669268#t=14
",Addressed,No,General government: Tax Policies and Enforcement (2015-17),"By more effectively using data to manage various enforcement programs, the Internal Revenue Service could bolster tax compliance and potentially collect hundreds of millions
of dollars in additional revenue."," The Commissioner of the Internal Revenue Service (IRS) should add an explicit caution in the individual retirement accounts (IRA) publication for taxpayers about the
potential risk of committing a prohibited transaction when investing in nonpublicly traded assets or directly controlling IRA assets.  "," In January 2015 IRS added an explicit caution to taxpayers of the potential risk of committing a prohibited transaction when investing in nonpublicly traded assets or
directly controlling IRA assets,as GAO recommended in October 2014. IRS added this caution in both the new Publication 590-A, which focuses on IRA contributions, and the
590-B, which focuses on IRA distributions. The new caution should help taxpayers better understand the risks of prohibited transactions when investing in nonpublicly traded
assets and better comply with IRA rules.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,11/19/2015
2015,17,4,"http://www.gao.gov/duplication/action_tracker/669268#t=3
",Addressed,No,General government: Tax Policies and Enforcement (2015-17),"By more effectively using data to manage various enforcement programs, the Internal Revenue Service could bolster tax compliance and potentially collect hundreds of millions
of dollars in additional revenue."," The Commissioner of the Internal Revenue Service (IRS) should collect data to analyze whether IRS is responding to taxpayers within the time frames cited in the revised audit
notices."," IRS officials analyzed correspondence response timeliness data through the end of fiscal year 2014 and found that delays were continuing and more improvements were needed,
including further revisions to notices and a revised automated recorded telephone message for taxpayers calling about the status of an audit.  By analyzing the data as
GAO recommended in June 2014, IRS is better able to improve taxpayer service, reduce the need for taxpayer calls, and more efficiently use IRS resources.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,11/19/2015
2015,17,3,"http://www.gao.gov/duplication/action_tracker/669268#t=2
",Addressed,No,General government: Tax Policies and Enforcement (2015-17),"By more effectively using data to manage various enforcement programs, the Internal Revenue Service could bolster tax compliance and potentially collect hundreds of millions
of dollars in additional revenue."," Congress should consider altering the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA) audit procedures to require partnerships that have more than a certain number
of direct and indirect partners to pay any tax owed due to audit adjustments at the partnership level."," Legislation has been enacted that would alter TEFRA audit procedures as GAO suggested in September 2014. The Bipartisan Budget Act of 2015, which was enacted in November
2015, includes provisions that repeal TEFRA audit procedures and put in place audit procedures that would require partnerships with more than 100 partners to pay audit
adjustments at the partnership level, among other changes.[1] The legislative changes to TEFRA suggested by GAO could help with the time constraints of large partnership
audits as well as reduce the resource demands of those audits and the Joint Committee on Taxation estimates this should raise $9.3 billion in additional revenue from fiscal
years 2019 to 2025. [1]Bipartisan Budget Act of 2015, Pub. L. No. 114-74, § 1101, 129 Stat. 584, 625–638. ",Cost Savings & Revenue Enhancement,Congressional,Congress,11/19/2015
2015,17,12,"http://www.gao.gov/duplication/action_tracker/669268#t=11
",Addressed,No,General government: Tax Policies and Enforcement (2015-17),"By more effectively using data to manage various enforcement programs, the Internal Revenue Service could bolster tax compliance and potentially collect hundreds of millions
of dollars in additional revenue."," The Commissioner of the Internal Revenue Service (IRS) should approve plans to fully compile and digitize the new data from electronic and paper-filed Form 5498s to ensure
the efficient use of the information on nonpublicly traded individual retirement account (IRA) assets."," As of March 2017, IRS had begun transcribing paper-filed Form 5498 submissions and compiling information from electronically filed Form 5498 submissions beginning with tax
year 2016 data filed in calendar year 2017. For tax year 2015, the first year the new IRA asset reporting was required, IRS did not fund electronic compilation. Once
comprehensive digitized information from Form 5498 is available on databases that examiners and examination researchers can access, IRS will be able to conduct enforcement on
IRA rules more efficiently and accurately.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/1/2017
2015,17,17,"http://www.gao.gov/duplication/action_tracker/669268#t=16
",Addressed,Yes,General government: Tax Policies and Enforcement (2015-17),"By more effectively using data to manage various enforcement programs, the Internal Revenue Service could bolster tax compliance and potentially collect hundreds of millions
of dollars in additional revenue."," The Commissioner of the Internal Revenue Service (IRS) should develop and implement a strategy to better estimate (1) the extent and nature of partnership misreporting, and
(2) the effectiveness of partnership examinations in detecting this misreporting."," In January 2016, IRS launched the Partnership Research Study (PRS), a research program to measure strategic level compliance, including filing and reporting compliance. IRS's
Small Business and Self-Employed division worked with IRS's Research, Applied Analytics, and Statistics division to design this study, which includes mandatory issues that
will be audited. The study will include a minimum of 2,000 examined returns. As of July 2017, IRS had started examining 1,750 returns for the study and 500 more will be
delivered for examination in November 2017. The study will provide IRS with numeric values that will be utilized in a statistical formula to determine the extent and nature of
partnership compliance and misreporting and the effectiveness of partnership examinations.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,10/18/2017
2015,17,18,"http://www.gao.gov/duplication/action_tracker/669268#t=17
",Addressed,Yes,General government: Tax Policies and Enforcement (2015-17),"By more effectively using data to manage various enforcement programs, the Internal Revenue Service could bolster tax compliance and potentially collect hundreds of millions
of dollars in additional revenue."," The Commissioner of the Internal Revenue Service (IRS) should use the better information on noncompliance and program effectiveness to determine whether (1) the differences
in examination rates across different types of business entities are justified, and (2) an improved tool for selecting partnerships for examination should be developed."," In January 2016, IRS launched the Partnership Research Study (PRS), a research program to measure strategic level compliance, including filing and reporting compliance. The
study will include a minimum of 2,000 examined returns. As of July 2017, IRS had started examining 1,750 returns for the study and 500 more will be delivered for examination
in November 2017. Although IRS will not have useable data based on this study for a couple years, ultimately the study will allow IRS to make better informed decisions about
its allocation of enforcement resources and about whether or not to update its major partnership examination selection tool.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,10/18/2017
2015,17,11,"http://www.gao.gov/duplication/action_tracker/669268#t=10
",Addressed,No,General government: Tax Policies and Enforcement (2015-17),"By more effectively using data to manage various enforcement programs, the Internal Revenue Service could bolster tax compliance and potentially collect hundreds of millions
of dollars in additional revenue."," The Commissioner of the Internal Revenue Service (IRS) should develop a plan and timeline for implementing IRS contractor-supported review recommendations to improve the
selection of correspondence audit workload and allocation of examiner resources, or develop justifications for not implementing the recommendations."," IRS officials pursued efforts with research functions to improve workload selection and better allocate examiner resources, consistent with contractor recommendations and as
GAO recommended in June 2014. In July 2017, IRS officials provided documentation showing that for fiscal year 2017 they had implemented a new audit planning method that
considered collection results data. IRS research functions also assessed taxpayer burden and performance measures to determine whether examiner resources should be shifted
between handling taxpayer telephone calls and doing audit casework. Although IRS was unable to determine the optimum resource allocation, its actions supported improved case
selection and helped hold managers accountable to assure IRS took advantage of available opportunities to better select workload, better allocate resources, and improve
correspondence audit results.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/21/2018
2015,17,9,"http://www.gao.gov/duplication/action_tracker/669268#t=8
",Addressed,No,General government: Tax Policies and Enforcement (2015-17),"By more effectively using data to manage various enforcement programs, the Internal Revenue Service could bolster tax compliance and potentially collect hundreds of millions
of dollars in additional revenue.", The Commissioner of the Internal Revenue Service (IRS) should document how decisions about the correspondence audit program are to be made using performance information.," IRS officials agreed with the recommendation and took steps to document the program plan development process, as GAO recommended in June 2014. In July 2017 and May 2018,
officials provided documents describing correspondence audit planning processes with details on the role of performance information, including how IRS decides the number of
audits to conduct on various compliance issues by considering data on audit coverage tolerances and criteria on potential collection results compared to audit costs. With
documentation on the tolerances and criteria for using performance information to guide operational decisions such as allocation of resources, IRS has reasonable assurance
that it is making these decisions cost-effectively and achieving better results.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,10/10/2018
2015,17,10,"http://www.gao.gov/duplication/action_tracker/669268#t=9
",Addressed,Yes,General government: Tax Policies and Enforcement (2015-17),"By more effectively using data to manage various enforcement programs, the Internal Revenue Service could bolster tax compliance and potentially collect hundreds of millions
of dollars in additional revenue.", The Commissioner of the Internal Revenue Service (IRS) should track and use other program data that have not been used.  ," IRS took steps to track and use other program data that have not been used, as GAO recommended in June 2014. In July 2017, IRS officials provided documentation showing they
had implemented a new planning method considering collection results data and taxpayer burden indicators for fiscal year 2017. In May 2018, IRS officials said they were
planning to use more complete data on the costs of audits in planning audits for fiscal year 2019. By using data that provide a more complete picture of audit compliance
results and costs IRS will have more complete performance information to make decisions that justify the use of resources to audit certain types of tax issues and returns.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,10/10/2018
2015,17,1,"http://www.gao.gov/duplication/action_tracker/669268#t=0
",Not Addressed,No,General government: Tax Policies and Enforcement (2015-17),"By more effectively using data to manage various enforcement programs, the Internal Revenue Service could bolster tax compliance and potentially collect hundreds of millions
of dollars in additional revenue."," Congress should consider revisiting the use of individual retirement accounts (IRA) to accumulate large balances and considering ways to improve the equity of the existing
tax expenditure on IRAs. Options could include limits on (1) the types of assets permitted in IRAs, (2) the minimum valuation for an asset purchased in an IRA, or (3) the
amount of assets that can be accumulated in IRAs and employer-sponsored plans that get preferential tax treatment."," No legislation enacted as of March 2019. In its October 2014 report, GAO found that individuals with limited, occupationally related opportunities could engage in
sophisticated investment strategies and accumulate considerable tax-preferred wealth in IRAs and subsequently suggested to Congress legislative options. The Senate Finance
Committee held a hearing on a range of IRA policy issues in September 2014 for which GAO provided a statement for the record that covered preliminary data on IRA balances.
Without legislation, the intended broad-based tax benefits of IRAs are likely to continue to be skewed toward a select group of individuals.",Cost Savings & Revenue Enhancement,Congressional,Congress,3/29/2019
2015,17,6,"http://www.gao.gov/duplication/action_tracker/669268#t=5
",Not Addressed,Yes,General government: Tax Policies and Enforcement (2015-17),"By more effectively using data to manage various enforcement programs, the Internal Revenue Service could bolster tax compliance and potentially collect hundreds of millions
of dollars in additional revenue.", The Commissioner of the Internal Revenue Service (IRS) should establish formal objectives for the correspondence audit program.," No executive action taken. IRS agreed with GAO's June 2014 recommendation and correspondence audit program officials planned a working group to develop formal program
objectives. In November 2016, IRS officials provided documents intended to define the program objectives, but the objectives were unclear. Clear objectives are defined in
specific and measurable terms to enable assessments of program performance toward achieving objectives. As of December 2018, IRS officials said program stakeholders were
working to develop program objectives. Without clear, documented objectives, IRS managers lack reasonable assurance that audit program objectives are being achieved through,
among other things, effective and efficient use of agency resources.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/29/2019
2015,17,7,"http://www.gao.gov/duplication/action_tracker/669268#t=6
",Not Addressed,Yes,General government: Tax Policies and Enforcement (2015-17),"By more effectively using data to manage various enforcement programs, the Internal Revenue Service could bolster tax compliance and potentially collect hundreds of millions
of dollars in additional revenue.", The Commissioner of the Internal Revenue Service (IRS) should ensure that measures for the correspondence audit program reflect those objectives.," No executive action taken. IRS agreed with GAO's June 2014 recommendation and officials said that, among other actions, they plan to review and update program documentation
and guidance as warranted to ensure a clear link between correspondence audit program objectives and related measures. IRS officials provided documentation in November 2016,
but program measures could not be clearly linked to objectives because the objectives (as recommended in action 6) were not clear. As of December 2018, IRS officials said
program stakeholders were working to develop program objectives and measures but had no planned date by which to clearly document the program objectives and their links with
program measures. Without measures that reflect program objectives, IRS cannot be assured that the program is achieving its objectives.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/29/2019
2015,17,8,"http://www.gao.gov/duplication/action_tracker/669268#t=7
",Not Addressed,Yes,General government: Tax Policies and Enforcement (2015-17),"By more effectively using data to manage various enforcement programs, the Internal Revenue Service could bolster tax compliance and potentially collect hundreds of millions
of dollars in additional revenue."," The Commissioner of the Internal Revenue Service (IRS) should clearly link those measures for the correspondence audit program with strategic IRS-wide goals for ensuring
compliance in a cost-effective way while minimizing taxpayer burden."," No executive action taken. IRS agreed with GAO's June 2014 recommendation and officials said that, among other actions, they plan to review and update program documentation
and guidance as warranted to ensure that program measures clearly link to IRS strategic goals. IRS officials provided documentation in November 2016, but measures for the
program could not be clearly linked to either the program objectives (as recommended in action 7) or IRS goals because the objectives (as recommended in action 6) were not
clear. As of December 2018, IRS officials said program stakeholders were working to develop program objectives, measures, and links to goals but had no planned date by which
to clearly document how the program measures link to the objectives and IRS strategic goals. Without measures clearly linked with strategic goals to give a clear and complete
sense of performance in terms of compliance, burden, and costs, IRS lacks a key tool to help it make resource decisions and foster accountability to communicate its progress
to Congress and the public. Further, because it does not have a reasonable assurance that it is making decisions cost effectively and taking action to make progress towards
its strategic goals, IRS risks missing noncompliance, unnecessarily burdening taxpayers, and wasting resources.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/29/2019
2015,17,14,"http://www.gao.gov/duplication/action_tracker/669268#t=13
",Partially Addressed,No,General government: Tax Policies and Enforcement (2015-17),"By more effectively using data to manage various enforcement programs, the Internal Revenue Service could bolster tax compliance and potentially collect hundreds of millions
of dollars in additional revenue."," The Commissioner of the Internal Revenue Service (IRS) should build on research data regarding individual retirement accounts (IRA) holding nonpublic assets, and identify
options to provide outreach targeting taxpayers with nonpublic IRA assets and their custodians, such as reminder notices that engaging in prohibited transactions can result in
loss of the IRA's tax-favored status."," As of February 2019, IRS had taken some action to provide general outreach but had no plans to target outreach to taxpayers with nonmarketable IRA assets at greater risk of
noncompliance, as GAO recommended in October 2014. In June 2016, IRS published information on IRS.gov outlining the new information to be reported for nonmarketable IRA assets
and included a general caution that IRAs with nonmarketable investments or assets under direct taxpayer control may be subject to a heightened risk of committing prohibited
transactions. This caution is similar to those that IRS added to its publications about IRA contributions and distributions. It is a step toward helping taxpayers better
understand which investments pose greater risks. In February 2018, IRS completed its first analysis of new information about the amounts and types of nonpublic IRA assets from
Form 5498 for tax year 2016. IRS also anticipated completing a compliance research project in December 2018 examining a sample of tax returns to determine whether the
beneficiary of the IRA caused the IRA to engage in a prohibited transaction. As of December 2018, IRS was not planning outreach for IRA prohibited transactions. Instead, IRS
planned a new compliance research project examining IRAs holding certain nonpublic asset types. The compliance research began in February 2019 and is to be completed in
January 2021. Unless IRS augments outreach based on reliable data about nonpublicly traded IRA investments, taxpayers at greater risk may not be able to ensure compliance with
rules on prohibited transactions.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/29/2019
2015,17,16,"http://www.gao.gov/duplication/action_tracker/669268#t=15
",Not Addressed,No,General government: Tax Policies and Enforcement (2015-17),"By more effectively using data to manage various enforcement programs, the Internal Revenue Service could bolster tax compliance and potentially collect hundreds of millions
of dollars in additional revenue."," The Commissioner of the Internal Revenue Service (IRS) should work in consultation with the Department of the Treasury (Treasury) on a legislative proposal to expand the
statute of limitations on individual retirement account (IRA) noncompliance to help IRS pursue valuation-related misreporting and prohibited transactions that may have
originated outside the current statute's 3-year window."," No executive action taken. IRS agreed with GAO's October 2014 recommendation on IRAs with large balances and said it had discussed the recommendation with Treasury's Office
of Tax Policy and Benefits Tax Counsel.  Consequently, IRS said Treasury is aware of IRS's willingness to support legislative efforts in this area. Ultimately, Treasury
reviews all tax legislative proposals and presents the administration's tax proposals for congressional consideration. However, Treasury had not released a legislative
proposal as of January 2019. Because IRA schemes can occur over many years and the effects of noncompliance may start small but grow, IRS efforts to identify and enforce
against possible IRA noncompliance are weakened without expanding the statute in regard to IRAs.",Cost Savings & Revenue Enhancement,Executive Branch,"Internal Revenue Service, Department of the Treasury",3/29/2019
2015,17,19,"http://www.gao.gov/duplication/action_tracker/669268#t=18
",Partially Addressed,Yes,General government: Tax Policies and Enforcement (2015-17),"By more effectively using data to manage various enforcement programs, the Internal Revenue Service could bolster tax compliance and potentially collect hundreds of millions
of dollars in additional revenue."," The Commissioner of the Internal Revenue Service (IRS) should track the results of large partnership audits by (1) defining a large partnership based on asset size and number
of partners; (2) revising the activity codes to align with the large partnership definition; and (3) accounting separately for field audits and campus audits."," IRS has taken actions to implement GAO's September 2014 recommendation, but the definition IRS provided is not likely to help it analyze results from audits of the very
large partnerships that GAO's report covered. In September 2017, IRS defined large partnerships as those with assets of $10 million or more, without regard to the number of
partners. With changes to the Tax Equity and Fiscal Responsibility Act of 1982 partnership audit procedures and enactment of the Bipartisan Budget Act of 2015 (BBA) (sections
1101 and 1102 of Public Law 114-74), IRS officials said that the number of partners is no longer a critical factor when defining a large partnership. IRS is correct that the
number of partners is no longer relevant to this statutory definition of large partnership. The recently eliminated Electing Large Partnerships audit procedures had defined
large partnerships as those with 100 or more direct partners in a taxable year. Even so, IRS's new definition of large partnerships is limited compared to large
corporations. IRS has defined eight asset categories for tracking large corporation audit results while it has one for large partnerships, which vary widely based on asset
amounts and complex structures. As GAO reported, during tax years 2002 through 2011, the number of large partnerships with 100 or more direct and indirect partners as well as
$100 million or more in assets more than tripled to 10,099, some of which had assets exceeding $5 billion. In tax year 2011, more than two-thirds of these large partnerships
had at least 100 or more pass-through entities as direct and indirect partners. Until IRS develops a more expansive definition of large partnerships, IRS may have challenges
analyzing the results from its audits of large partnerships. As of December 2018, IRS had revised its activity codes to create a category for its large partnership definition
as well as created a reporting and monitoring structure for its new definition to track the results from auditing large partnerships. IRS also created reports to regularly
track audit results (e.g., dollar amounts, hours, number of returns, campus versus field locations) for this one category. IRS officials said they plan to use the reports to
analyze audit results to identify opportunities to better plan and use resources in auditing large partnerships but this outcome may not be possible with the statutory changes
governing partnerships. Thus, IRS does not yet know whether the audit results will be sufficient to analyze ways to better plan and use IRS audit resources as well as to
analyze noncompliance risk for its new definition. IRS's analysis may not be able to achieve these ends with only one asset category to cover the wide range of asset amounts
above $10 million.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/29/2019
2015,17,20,"http://www.gao.gov/duplication/action_tracker/669268#t=19
",Not Addressed,No,General government: Tax Policies and Enforcement (2015-17),"By more effectively using data to manage various enforcement programs, the Internal Revenue Service could bolster tax compliance and potentially collect hundreds of millions
of dollars in additional revenue."," The Commissioner of the Internal Revenue Service (IRS) should calculate actual return on investment (ROI) for implemented initiatives, compare the actual ROI to projected
ROI, and provide the comparison to budget decision makers for initiatives where IRS allocated resources."," No executive action taken as of December 2018. While IRS agreed that having actual ROI data for implemented initiatives would be useful, it did not believe it was feasible to
produce such estimates, as GAO recommended in June 2014. GAO maintains that IRS should be able to provide some information on past initiatives, such as whether funds requested
were used in the manner originally proposed. As of December 2016, IRS officials reported there is no timeline for full implementation. Comparing projected ROI to actual ROI
can help hold managers and IRS accountable for the funding received.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/29/2019
2015,17,21,"http://www.gao.gov/duplication/action_tracker/669268#t=20
",Partially Addressed,No,General government: Tax Policies and Enforcement (2015-17),"By more effectively using data to manage various enforcement programs, the Internal Revenue Service could bolster tax compliance and potentially collect hundreds of millions
of dollars in additional revenue.", The Commissioner of the Internal Revenue Service (IRS) should use actual return on investment (ROI) calculations as part of resource allocation decisions.  ," IRS has begun taking steps to determine ROI calculations, but as of December 2018, was not using them for resource allocation decisions, as GAO recommended in June 2014. In
October 2016, IRS officials reported there is no timeline for full implementation, but that the work is ongoing. For example, as of November 2017, IRS's Office of Research,
Applied Analytics, and Statistics had developed a methodology for estimating the marginal relationship between direct revenue and cost for examinations. The estimates are
necessary inputs to establish a measure of ROI, which in turn can guide resource allocation decisions. IRS also developed a model for allocating correspondence exam workload
across subdivisions in its Small Business/Self-Employed Division. As of December 2018, this model used an estimate of marginal revenue but not marginal cost. Until IRS
develops a measure for ROI and uses it to help inform resource allocation decisions, the agency may be forgoing additional revenues.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/29/2019
2015,17,13,"http://www.gao.gov/duplication/action_tracker/669268#t=12
",Partially Addressed,No,General government: Tax Policies and Enforcement (2015-17),"By more effectively using data to manage various enforcement programs, the Internal Revenue Service could bolster tax compliance and potentially collect hundreds of millions
of dollars in additional revenue."," The Commissioner of the Internal Revenue Service (IRS) should conduct research using the new Form 5498 data to identify individual retirement accounts (IRA) holding nonpublic
asset types and use that information for an IRS-wide strategy to target enforcement efforts."," As of February 2019, IRS had taken some action to conduct research using the new information on types of nonpublic IRA assets reported on Form 5498, as GAO recommended in
October 2014. In February 2018, IRS completed its first analysis of new information about the amounts and types of nonpublic IRA assets from Form 5498 for tax year 2016. IRS
plans to use the asset type data to streamline the process of identifying IRAs with nonpublic assets at risks of noncompliance. In September 2018, the IRS Small Business/Self
Employed division approved a new compliance research project examining IRAs holding certain nonpublic asset types. The compliance research field work began in February 2019
and is to be completed in January 2021.  By using the new data in its research, IRS can more efficiently target IRA enforcement or develop other compliance strategies.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/29/2019
2015,17,5,"http://www.gao.gov/duplication/action_tracker/669268#t=4
",Addressed,No,General government: Tax Policies and Enforcement (2015-17),"By more effectively using data to manage various enforcement programs, the Internal Revenue Service could bolster tax compliance and potentially collect hundreds of millions
of dollars in additional revenue."," The Commissioner of the Internal Revenue Service (IRS) should further revise IRS notices (if delays continue) to provide more realistic response times based on the data and
take other appropriate actions to ensure efficient use of IRS tax examiner resources."," IRS revised the automated telephone message that taxpayers hear when they call, as GAO recommended in June 2014. The new message provides taxpayers information on the
correspondence audit workload and time frames and asks that they allow a certain number of days before calling to check on the status of their audit. As of September 2017, IRS
had revised the notice and guidance so that when high inventory levels prevent IRS from meeting the usual time frame for responding, IRS will enter dates for an expected
response into notices. The dates will be based on data showing how long IRS is taking to work taxpayer correspondence received. By taking these steps, IRS can be more
realistic about audit time frames and can reduce the likelihood that IRS tax examiners receive taxpayer calls about the status of the audit, leaving the examiners more time to
actually audit. This will reduce risks of wasting time answering unnecessary calls about audit time frames which would further delay audit work.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/21/2018
2015,17,2,"http://www.gao.gov/duplication/action_tracker/669268#t=1
",Partially Addressed,No,General government: Tax Policies and Enforcement (2015-17),"By more effectively using data to manage various enforcement programs, the Internal Revenue Service could bolster tax compliance and potentially collect hundreds of millions
of dollars in additional revenue.", Congress should consider expanding the mandate that partnerships and corporations electronically file their tax returns in order to cover a greater share of filed returns.," As of March 2019, Congress had lowered the electronic filing (e-file) threshold for partnership returns, but not corporation returns. Section 301 of the Tax Technical
Corrections Act of 2018, division U of the Consolidated Appropriations Act, 2018, lowered the threshold of electronic filing by partnerships incrementally over time--from the
current 250 returns  to 20 returns in calendar years after 2021 (Public Law 115-141). Also, in April 2019, the House Ways and Means Committee reported on H.R. 1957, the
Taxpayer First Act of 2019, which includes a provision that, if enacted, would lower the e-file threshold for corporations. Requiring greater digitization of tax return
information for corporations, as GAO suggested in May 2014, would help the Internal Revenue Service (IRS) identify which corporation tax returns would be most productive to
examine. Improving IRS's selection of corporation returns to examine would also benefit compliant taxpayers whose returns may otherwise be selected for examination. Further,
expanded e-filing would reduce IRS's tax return processing costs.",Cost Savings & Revenue Enhancement,Congressional,Congress,3/29/2019
2015,18,1,"http://www.gao.gov/duplication/action_tracker/669273#t=0
",Partially Addressed,Yes,Health: DOD TRICARE Improper Payments (2015-18),"To achieve potential cost savings associated with billions of dollars of improper payments, the Department of Defense should implement a more comprehensive improper payment
measurement methodology and develop more robust corrective action plans for the military health care program known as TRICARE."," The Secretary of Defense should implement a more comprehensive TRICARE improper payment measurement methodology that includes medical record reviews, as done in other parts
of its existing audit programs."," As of November 2018, the Department of Defense's Defense Health Agency (DHA) has taken some action to incorporate medical record reviews in its improper payment estimate, as
GAO recommended in February 2015. In June 2017, DHA awarded a contract for TRICARE claims review services to assist the agency in identifying and reporting improper payments.
According to DHA officials, this will allow the agency to implement a more comprehensive improper payment measurement methodology using retrospective medical records reviews.
DHA expects results from medical record reviews to be included in its fiscal year 2019 error rate estimates. Until DHA fully implements its strategy to incorporate medical
record reviews in its improper payment measurement methodology, the agency will continue to underestimate its improper payment rate and miss information on the underlying
causes of improper payments in TRICARE.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/29/2019
2015,18,2,"http://www.gao.gov/duplication/action_tracker/669273#t=1
",Not Addressed,Yes,Health: DOD TRICARE Improper Payments (2015-18),"To achieve potential cost savings associated with billions of dollars of improper payments, the Department of Defense should implement a more comprehensive improper payment
measurement methodology and develop more robust corrective action plans for the military health care program known as TRICARE."," Once a more comprehensive improper payment methodology is implemented, the Secretary of Defense should develop more robust corrective action plans that address underlying
causes of improper payments, as determined by the medical record reviews."," As of November 2018, the Department of Defense's Defense Health Agency (DHA) has not yet fully implemented a more comprehensive TRICARE improper payment measurement
methodology, and has therefore not developed more robust corrective action plans, as GAO recommended in February 2015. Until DHA implements a more comprehensive TRICARE
improper payment measurement methodology and identifies the underlying causes of improper payments, the full extent of improper payments in the TRICARE program will likely not
be identified and addressed.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/29/2019
2015,20,1,"http://www.gao.gov/duplication/action_tracker/669294#t=0
",Not Addressed,No,Health: State Medicaid Sources of Funds (2015-20),"To potentially save hundreds of millions of dollars, the Centers for Medicare & Medicaid Services should ensure that states report accurate and complete data on state Medicaid
sources of funds so that it may better oversee states' financing arrangements that can increase costs for the federal government."," To better oversee federal limits and requirements on financing the nonfederal share, and to examine the extent to which the federal government's increased spending is
commensurate with increased payments to providers for health care services, the Administrator of the Centers for Medicare & Medicaid Services (CMS) should develop a data
collection strategy that ensures that states report accurate and complete data on all sources of funds used to finance the nonfederal share of Medicaid payments."," No executive action taken. CMS has not developed a data collection strategy to ensure states report accurate and complete data on all sources of funds used to finance the
nonfederal share of Medicaid payments, as GAO recommended in July 2014. In November 2018, CMS officials reported that the agency is still determining a plan to use the
information it collects through the Transformed Medicaid Statistical Information System (T-MSIS) about the source of funds used to finance the nonfederal share of Medicaid
payments. CMS officials said that the agency will use the source-of-funds information to provide better transparency regarding Medicaid payments and to ensure states are in
compliance with federal statutory requirements (for example, that no more than 60 percent of the nonfederal share of a state's total annual Medicaid expenditures may come
from local sources). CMS officials added that reporting through T-MSIS will allow CMS to track changes that states make to the nonfederal share, as well as increases in
Medicaid payments that are associated with Medicaid financing, outside of the current state plan amendment review process. However, CMS had not corrected limitations with the
collected data that GAO had identified in its July 2014 report when planning for the data collection was underway. For example, GAO found that T-MSIS limited states to
reporting one source of the nonfederal share, even if multiple sources are used. CMS announced in fall 2018 that it is planning a proposed rule that may address these issues.
The agency plans to release the proposed rule for comment by spring 2019. GAO will continue to evaluate CMS data collection efforts and other agency actions to determine if
they address the recommendation. While CMS has not taken action, legislation was introduced—H.R. 4054—in October 2017 during the last Congress to require states to submit
annual reports that identify the sources and amount of funds used to finance the nonfederal share of Medicaid payments. No action was taken on this legislation. GAO plans to
continue to monitor congressional action to reintroduce the legislation. GAO maintains it is important that CMS and federal policymakers have accurate and complete information
on sources of funds to finance the nonfederal share of Medicaid payments to ensure compliance with current limits and requirements, among other things. Addressing this action
could result in cost savings by ensuring CMS has the data necessary to identify potential noncompliance with federal limits and requirements on financing the nonfederal share,
and to better enforce those limits and requirements.",Cost Savings & Revenue Enhancement,Executive Branch,Centers for Medicare & Medicaid Services,3/29/2019
2015,21,1,"http://www.gao.gov/duplication/action_tracker/669302#t=0
",Addressed,No,Income security: Children's Disability Reviews (2015-21),"To prevent an estimated $3.1 billion dollars in potential overpayments over 5 years, the Social Security Administration needs to conduct timely disability reviews to better
ensure that only eligible children receive cash benefits from the Supplemental Security Income program."," The Commissioner of Social Security should direct the Deputy Commissioner of Quality Performance to eliminate the existing continuing disability review (CDR) backlog of cases
for children with impairments who are likely to improve and, on an ongoing basis, conduct CDRs at least every 3 years for all children with impairments who are likely to
improve, as resources are made available for these purposes."," According to the Social Security Administration (SSA), the agency has received higher levels of program integrity funding in recent years and has been using that funding to
address GAO's June 2012 recommendation that the agency conduct more CDRs for children receiving Supplemental Security Income (SSI) who are likely to improve and eliminate
the case backlog. In fiscal year 2011, the year prior to GAO's audit, SSA reported completing about 25,000 CDRs for SSI children beyond the CDRs SSA was required to complete
for children who are low birth weight or who reach age 18. In the years since the audit, SSA has increased the number of CDRs conducted for SSI children, completing about
53,000 reviews in fiscal year 2013, 89,000 reviews in fiscal year 2014, 224,000 reviews in fiscal year 2015 and nearly 255,000 reviews in the first 11 months of fiscal year
2016. In May 2016, SSA reported that the agency has secured program integrity funding to eliminate the CDR backlog for SSI children by the end of fiscal year 2017. Conducting
CDRs as scheduled will help to ensure that only child SSI recipients who are eligible for benefits receive them, thereby preventing potentially costly overpayments. GAO
estimates that the additional CDRs conducted in fiscal year 2013 (the most recent year for which data are available), above the fiscal year 2011 level of CDRs, will result in
about $467 million in program savings and anticipates that additional billions of dollars of savings will result from CDRs conducted in subsequent years.",Cost Savings & Revenue Enhancement,Executive Branch,Social Security Administration,11/15/2016
2015,22,1,"http://www.gao.gov/duplication/action_tracker/669303#t=0
",Addressed,No,Income security: Supplemental Nutrition Assistance Program Fraud and Abuse (2015-22),"States should be able to more effectively fight fraud among beneficiaries of the Supplemental Nutrition Assistance Program—which provided more than $76 billion in benefits
in fiscal year 2013—by using data to better focus investigative efforts on high-risk households."," The Secretary of Agriculture should direct the Administrator of Food and Nutrition Services (FNS) to establish additional guidance to help states analyze Supplemental
Nutrition Assistance Program (SNAP) transaction data to better identify SNAP recipient households receiving replacement cards that are potentially engaging in trafficking, and
assess whether the use of replacement card benefit periods may better focus this analysis on high-risk households potentially engaged in trafficking."," In response to GAO's August 2014 recommendation, FNS provided guidance in May 2018 to states on improving fraud prevention and detection using various approaches, including
the use of data on excessive card replacements as potential indicators of fraud. This guidance was provided as part of FNS's SNAP fraud framework. FNS officials also
reported that the agency conducted a training program for state technical staff in August 2016 to teach them how to build predictive models that incorporate the use of
replacement card data. Better identifying high-risk households for potential investigation, through the use of transaction and replacement card data, should help FNS more
effectively fight fraud among SNAP beneficiaries.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Agriculture,10/10/2018
2015,24,1,"http://www.gao.gov/duplication/action_tracker/669317#t=0
",Addressed,No,Social services: Disaster Relief Fund Administrative Costs (2015-24),"Cost savings of millions of dollars could be realized if Federal Emergency Management Agency officials enhance their oversight of the agency's administrative costs obligated
from the Disaster Relief Fund for major disasters.", The Administrator of the Federal Emergency Management Agency (FEMA) should implement goals for administrative cost percentages and monitor performance to achieve these goals.," The FEMA Administrator has implemented goals for administrative cost percentages and monitoring mechanisms to achieve these goals, as GAO recommended in September 2012. 
Specifically, FEMA  made reducing disaster administrative costs a performance goal in its 2014-2018 Strategic Plan. The performance goal challenges FEMA to ""reduce the
average annual percentage of administrative costs for field operations, as compared to total program costs, by 5 percentage points"" by the end of 2018. To monitor this goal,
in March 2015, FEMA outlined three actions it is taking for monitoring its administrative costs.  First, every major disaster is managed via a spend plan, through which
FEMA monitors and forecasts the administrative costs of that disaster. Second, FEMA developed an Automated Common Operating Picture, which is an electronic dashboard that FEMA
leadership can use to monitor administrative costs by disaster in near real time. Third, FEMA has created a SharePoint database and processes for senior leaders to review the
status of all performance measures in the strategic plan, including the performance goal for administrative costs. Monitoring and meeting these disaster administrative
cost goals should help FEMA to better oversee and control these costs.",Cost Savings & Revenue Enhancement,Executive Branch,Federal Emergency Management Agency,11/19/2015
2015,24,2,"http://www.gao.gov/duplication/action_tracker/669317#t=1
",Addressed,No,Social services: Disaster Relief Fund Administrative Costs (2015-24),"Cost savings of millions of dollars could be realized if Federal Emergency Management Agency officials enhance their oversight of the agency's administrative costs obligated
from the Disaster Relief Fund for major disasters."," The Administrator of the Federal Emergency Management Agency (FEMA) should develop an integrated plan to better control and reduce FEMA's administrative costs for major
disasters. The plan should include steps the agency will take to reduce administrative costs, milestones for accomplishing the reduction, and clear roles and responsibilities,
including the assignment of senior officials or offices responsible for monitoring and measuring performance."," In December 2014, GAO found that FEMA lacked an integrated plan with time frames and milestones to hold senior officials accountable for achieving its goals to reduce and
more effectively control administrative costs and recommended that it develop an integrated plan to control its administrative costs. In December 2015, FEMA developed and
issued its integrated plan, which contains specific goals and targets, time frames, and milestones, and assigns senior officials and offices responsible for monitoring and
measuring performance. FEMA has also taken steps intended to better control and reduce administrative costs, including setting a goal in its recent 2014-2018 Strategic Plan to
lower these costs, and established administrative cost targets in its integrated plan. On February 29, 2016, the President signed into law the Directing Dollars to Disaster
Relief Act of 2015 (Pub. L. No. 114-132, 130 Stat. 293 (2016)). The act requires FEMA to implement an integrated plan to control its costs and report on its progress annually
for the next 7 years.",Cost Savings & Revenue Enhancement,Executive Branch,Federal Emergency Management Agency,3/2/2016
2015,24,3,"http://www.gao.gov/duplication/action_tracker/669317#t=2
",Addressed,No,Social services: Disaster Relief Fund Administrative Costs (2015-24),"Cost savings of millions of dollars could be realized if Federal Emergency Management Agency officials enhance their oversight of the agency's administrative costs obligated
from the Disaster Relief Fund for major disasters."," The Administrator of the Federal Emergency Management Agency (FEMA) should assess the costs versus the benefits of tracking FEMA's administrative cost data for major
disasters by Public Assistance, Individual Assistance, Hazard Mitigation, and Mission Assignment, and if feasible, track this information."," FEMA has taken steps to assess the costs versus the benefits of tracking FEMA's administrative cost data for major disasters by program, as recommended by GAO in December
2014. On February 29, 2016, the President signed into law the Directing Dollars to Disaster Relief Act of 2015 (Pub. L. No. 114-132, 130 Stat. 293 (2016)). The act requires
FEMA to assess the costs versus the benefits of tracking FEMA's administrative cost data for major disasters by program, track such data if feasible, and include the data in
annual reports for the next 7 years. As of March 2017, FEMA officials have assessed the costs and benefits associated with three different and increasingly comprehensive
approaches and officials reported that FEMA selected the approach they intend to implement. By implementing the selected approach for tracking information on administrative
costs, FEMA will be better positioned to identify long-term trends, control administrative costs, and better tailor its administrative costs to program delivery. ",Cost Savings & Revenue Enhancement,Executive Branch,Federal Emergency Management Agency,3/1/2017
2016,1,2,"http://www.gao.gov/duplication/action_tracker/676134#t=1
",Addressed,No,Defense: DOD Commercial Satellite Communications Procurements (2016-01),"Enforcing existing acquisition policy and identifying opportunities to centralize the Department of Defense's procurement of commercial satellite communications services could
create opportunities to potentially save tens of millions of dollars annually."," The Secretary of Defense—in coordination with stakeholders including the Joint Chiefs of Staff, U.S. Strategic Command, combatant commands, the military services, and the
Defense Information Systems Agency (DISA)—should conduct a spend analysis that identifies procurement inefficiencies and opportunities to consolidate purchases.
Specifically, the analysis should identify how much is being spent for which services, who the buyers are, who the suppliers are, duplicative contracts and opportunities to
aggregate demand, and where the opportunities are for leveraged buying and other tactics to save money and improve performance."," As of September 2017, DOD has addressed the need for a spend analysis that identifies how much money it is spending on commercial satellite communications and opportunities
for leveraging those investments. U.S. Strategic Command issued its Fiscal Year 2014 Commercial Satellite Communications Usage report in October 2016, which contains a spend
analysis that identifies opportunities for consolidation and improvement of commercial satellite communications procurement, as GAO recommended in July 2015. Specifically, the
report identifies expenditures and usage by satellite communications services (both fixed and mobile), vendor, owner, mission, contract type, and satellite operator, among
others. The report recommends several areas for improved procurement, including increased use of global managed services and higher throughput satellites. By analyzing more
robust expenditure and usage data, DOD can better leverage its buying power and understand its military and commercial satellite communications spending. ","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,10/18/2017
2016,1,1,"http://www.gao.gov/duplication/action_tracker/676134#t=0
",Not Addressed,No,Defense: DOD Commercial Satellite Communications Procurements (2016-01),"Enforcing existing acquisition policy and identifying opportunities to centralize the Department of Defense's procurement of commercial satellite communications services could
create opportunities to potentially save tens of millions of dollars annually."," The Secretary of Defense—in coordination with stakeholders including the Joint Chiefs of Staff, U.S. Strategic Command, combatant commands, the military services, and the
Defense Information Systems Agency (DISA)—should enforce current policy requiring DISA to acquire all commercial satellite communications (SATCOM) for the Department of
Defense (DOD)."," As of December 2018, DOD had not taken action to adhere to its requirement that DISA acquire all commercial satellite communications for DOD. DOD policy required DISA to
procure all commercial SATCOM services for DOD components, and in July 2015 GAO recommended that DOD adhere to this policy. At that time, GAO reported that around 32 percent
of fixed satellite services had been procured outside of DISA, limiting opportunities for DOD to bundle purchases, share services, and streamline its procurement of commercial
SATCOM. In response to GAO's recommendation, DOD published Instruction 8420.02 in September 2016 to establish policy, assign responsibilities, and provide direction on the
management of its SATCOM resources. Among other things, the policy further specified the actions DOD component heads should follow in requesting commercial SATCOM capability
through DISA. However, the National Defense Authorization Act (Act) for Fiscal Year 2018 directed Air Force Space Command to assume sole procurement authority for commercial
satellite communications services for DOD, in consultation with the DOD Chief Information Officer.  On December 12, 2018, Air Force Space Command assumed responsibility
for DOD commercial SATCOM procurement. It remains to be seen how effectively DOD policy and practices will change to accommodate the Air Force Space Command's assumption of
procurement responsibility, and whether streamlined commercial SATCOM procurement will result.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/29/2019
2016,2,1,"http://www.gao.gov/duplication/action_tracker/676140#t=0
",Partially Addressed,No,Defense: DOD's Storage of Occupational and Environmental Health Surveillance Data (2016-02),"Inconsistencies among the policies of the Department of Defense and the military services have contributed to fragmented and duplicative efforts to store occupational and
environmental health surveillance data needed to track and assess service-related health conditions of returning servicemembers and veterans."," The Secretary of Defense should determine which information technology system—the Military Exposure Surveillance Library (MESL) or the Defense Occupational and
Environmental Health Readiness System (DOEHRS)—should be used to store specific types of unclassified occupational and environmental health surveillance (OEHS) data and
clarify the department's policy accordingly."," DOD has taken some actions to address GAO's recommendation from May 2015. In February 2018, the Department of Defense (DOD) informed GAO that it determined that all OEHS
data will now be stored in DOEHRS because the MESL system was terminated following the transfer of all OEHS data from MESL to DOEHRS in September 2017, and that this
requirement will be included in its policy update on OEHS data storage, as GAO recommended in May 2015. As of March 2019, DOD expected to finalize its policy by May 24, 2019.
Finalizing and implementing a policy stating that DOEHRS is the appropriate system for storing all OEHS data would help prevent fragmented or duplicative data storage and will
facilitate officials' ability to use these data in the future to help determine service connections for specific health conditions or conduct other important research.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/29/2019
2016,2,2,"http://www.gao.gov/duplication/action_tracker/676140#t=1
",Partially Addressed,No,Defense: DOD's Storage of Occupational and Environmental Health Surveillance Data (2016-02),"Inconsistencies among the policies of the Department of Defense and the military services have contributed to fragmented and duplicative efforts to store occupational and
environmental health surveillance data needed to track and assess service-related health conditions of returning servicemembers and veterans.", The Secretary of Defense should require all other departmental and military-service-specific policies to be likewise amended and implemented to ensure consistency.," DOD has taken some actions to address GAO's recommendation from May 2015. In February 2018, the Department of Defense (DOD) informed GAO that the MESL system was terminated
following the transfer of all OEHS data from MESL to DOEHRS in September 2017 and that all unclassified OEHS data will now be stored in DOEHRS, which will be reflected in the
department's updated policy. DOD told GAO that once the department-wide policy is finalized, other departmental and military-service-specific policies will be amended to
ensure consistency, as GAO recommended in May 2015. In the interim, DOD has informed the military services and combatant commands of the forthcoming policy changes. As of
January 2019, DOD expected that these policies would be amended by November 1, 2019. It will be important for DOD to ensure that all other department-wide and
military-service-specific policies are consistent with the department's policy to help ensure consistency with the storage of OEHS data.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/29/2019
2016,5,4,"http://www.gao.gov/duplication/action_tracker/676175#t=3
",Addressed,No,General government: Financial Regulatory Structure (2016-05),"To reduce or better manage fragmentation and overlap, Congress should consider changes to the financial regulatory structure, and the Board of Governors of the Federal Reserve
System and the Office of Financial Research should take steps to improve collaboration in monitoring systemic risk."," The Office of Financial Research should work with the Financial Stability Oversight Council (FSOC) to determine ways in which to fully and regularly incorporate current and
future monitors and assessments into Systemic Risk Committee deliberations, including, where relevant, those that present disaggregated or otherwise confidential supervisory
information."," OFR presented information on several of its monitors at Systemic Risk Committee meetings in 2017, including its Financial System Vulnerabilities Monitor (formerly the
Financial Stability Monitor), Financial Stress Index, and Money Markets Mutual Fund Monitor. Sharing these monitors at these meetings is consistent with the intent of GAO's
February 2016 recommendation to fully and regularly incorporate current and future monitors and assessments into FSOC's Systemic Risk Committee deliberations. By sharing such
monitors and information, the Systemic Risk Committee may identify and advance the analysis of systemic risks in a timely manner.","Fragmentation, Overlap & Duplication",Executive Branch,Department of the Treasury,3/21/2018
2016,5,5,"http://www.gao.gov/duplication/action_tracker/676175#t=4
",Addressed,No,General government: Financial Regulatory Structure (2016-05),"To reduce or better manage fragmentation and overlap, Congress should consider changes to the financial regulatory structure, and the Board of Governors of the Federal Reserve
System and the Office of Financial Research should take steps to improve collaboration in monitoring systemic risk."," The Board of Governors of the Federal Reserve System (Federal Reserve) should work with the Financial Stability Oversight Council (FSOC) to regularly incorporate the
comprehensive results of its systemic risk monitoring activities into Systemic Risk Committee deliberations."," Federal Reserve officials presented materials in May 2017 and November 2017 to the Systemic Risk Committee on topics that include information about the agency's
Quantitative Surveillance Assessment.  Federal Reserve officials also previously indicated that they provided a presentation to FSOC's Systemic Risk Committee in December
2016, which included comprehensive results from its systemic risk monitoring activities. In reviewing documentation from the May 2017 and November 2017 Systemic Risk Committee
meetings, these actions appears to be consistent with GAO's February 2016 recommendation that the agency regularly incorporate the results of its systemic risk monitoring
activities into Systemic Risk Committee meetings. With better access to systemic risk monitoring tools and other outputs, the Systemic Risk Committee is in a better position
to identify and advance the analysis of systemic risks in a timely manner.","Fragmentation, Overlap & Duplication",Executive Branch,Federal Reserve System,3/21/2018
2016,5,1,"http://www.gao.gov/duplication/action_tracker/676175#t=0
",Partially Addressed,No,General government: Financial Regulatory Structure (2016-05),"To reduce or better manage fragmentation and overlap, Congress should consider changes to the financial regulatory structure, and the Board of Governors of the Federal Reserve
System and the Office of Financial Research should take steps to improve collaboration in monitoring systemic risk."," Congress should consider whether additional changes to the financial regulatory structure are needed to improve (1) the efficiency and effectiveness of oversight; (2) the
consistency of consumer and investor protections; and (3) the consistency of financial oversight for similar institutions, products, risks, and services."," Legislation has been enacted that partially addresses GAO's suggested action. On February 15, 2019, the Consolidated Appropriations Act, 2019 (Pub. L. No. 116-6) was signed
by the President and contains provisions that allow the Securities and Exchange Commission and the Commodity Futures Trading Commission to use funds for the interagency
funding and sponsorship of a joint advisory committee to advise on emerging regulatory issues. Such a committee may help reduce some of the overlap in the oversight of the
securities and commodities markets. In addition, on May 24, 2018, the Economic Growth, Regulatory Relief, and Consumer Protection Act (Pub. L. No. 115-174) was signed into
law. The law helps to reduce one component of the fragmented regulatory structure and to improve the consistency of oversight for similar products, as GAO suggested in
February 2016. Specifically, the law helps to address fragmentation in insurance oversight by requiring that the federal agencies involved in insurance regulation and the
Federal Insurance Office that take a position or reasonably intend to take a position achieve consensus with state insurance regulators when they participate in negotiations
on insurance issues before any international forum of financial regulators or supervisors. They must also create an advisory committee to discuss and report on insurance
policy issues including international issues. One other bill was introduced during the 115th Congress that could also help address fragmentation and overlap in the financial
regulatory system. HR 4790, the Volcker Rule Regulatory Harmonization Act, was introduced in January 2018. The Volcker Rule generally prohibits banking entities from engaging
in proprietary trading or sponsoring a hedge fund or private equity fund. The bill would help to reduce fragmentation and overlap in agencies' authorities by granting
exclusive rulemaking authority under the Volcker Rule to the Board of Governors of the Federal Reserve System. Currently, the Office of the Comptroller of the Currency, the
Federal Deposit Insurance Corporation, the Securities and Exchange Commission, and the Commodity Futures Trading Commission also have regulatory authority under the Volcker
Rule. Each of these actions could help to reduce some of the areas of fragmentation and overlap in the financial regulatory structure. As GAO suggested in February 2016, some
examples of actions Congress could consider to help reduce fragmentation and overlap in the financial regulatory structure include consolidating the number of federal agencies
involved in overseeing the safety and soundness of depository institutions, combining the entities involved in overseeing the securities and derivatives markets, transferring
the remaining prudential regulators' consumer protection authorities over large depository institutions to the Consumer Financial Protection Bureau, and determining the
optimal role for the federal government in insurance regulation, among other considerations. Without additional actions, fragmentation and overlap in the financial regulatory
structure will continue to create challenges related to the efficient and effective oversight of financial institutions and the consistency of consumer protections.","Fragmentation, Overlap & Duplication",Congressional,Congress,3/29/2019
2016,5,3,"http://www.gao.gov/duplication/action_tracker/676175#t=2
",Addressed,No,General government: Financial Regulatory Structure (2016-05),"To reduce or better manage fragmentation and overlap, Congress should consider changes to the financial regulatory structure, and the Board of Governors of the Federal Reserve
System and the Office of Financial Research should take steps to improve collaboration in monitoring systemic risk."," The Office of Financial Research (OFR) and the Board of Governors of the Federal Reserve System (Federal Reserve) should jointly articulate individual and common goals for
their systemic risk monitoring activities, including a plan to monitor progress toward articulated goals, and formalize regular strategic and technical discussions around
their activities and outputs to support those goals."," OFR and the Federal Reserve have addressed GAO's February 2016 recommendation. The Federal Reserve and OFR hold semiannual meetings to jointly discuss views from their
respective monitoring of the financial system for risks. The agencies held two of these meetings in 2017. In a May 2017 meeting, the agencies discussed their approaches to
financial stability monitoring and assessment and exchanged views on financial stability and potential threats. In an October 2017 meeting, OFR discussed its new tool for
tracking indicators of financial stability, which had just been released, and its overall assessment of financial stability. The Federal Reserve also discussed its overall
assessment of financial stability. In addition, in April 2018, the two agencies developed individual and common goals related to financial stability. Collectively, these
actions could help to ensure comprehensiveness in systemic risk surveillance and reduced risk of duplication.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of the Treasury, Federal Reserve System",3/29/2019
2016,5,7,"http://www.gao.gov/duplication/action_tracker/676175#t=6
",New for 2019,Yes,General government: Financial Regulatory Structure (2016-05),"To reduce or better manage fragmentation and overlap, Congress should consider changes to the financial regulatory structure, and the Board of Governors of the Federal Reserve
System and the Office of Financial Research should take steps to improve collaboration in monitoring systemic risk."," The Federal Deposit Insurance Corporation should engage in collaborative discussions with other relevant financial regulators in a group that includes all relevant
stakeholders and has defined agency roles and outcomes to address issues related to consumers' use of account aggregation services."," The Federal Deposit Insurance Corporation agreed with GAO's March 2018 recommendation and has taken some steps to partially address it. The agency recognized the benefits
of engaging in collaborative discussions with other relevant regulators, noted that it has been involved in discussions about such issues, and would continue to do so,
particularly regarding liability for unauthorized transactions and consumer reimbursement. The Federal Deposit Insurance Corporation and other agencies met and discussed these
issues at a June 2018 meeting. Until regulators coordinate and assist the industry in producing a tangible outcome that clarifies and balances the interests of consumers,
financial account aggregators, and financial institutions, consumers may have to choose between facing potential losses or not using what they may find to be an otherwise
valuable financial service.","Fragmentation, Overlap & Duplication",Executive Branch,Federal Deposit Insurance Corporation,3/29/2019
2016,5,8,"http://www.gao.gov/duplication/action_tracker/676175#t=7
",New for 2019,No,General government: Financial Regulatory Structure (2016-05),"To reduce or better manage fragmentation and overlap, Congress should consider changes to the financial regulatory structure, and the Board of Governors of the Federal Reserve
System and the Office of Financial Research should take steps to improve collaboration in monitoring systemic risk."," The National Credit Union Administration should engage in collaborative discussions with other relevant financial regulators in a group that includes all relevant
stakeholders and has defined agency roles and outcomes to address issues related to consumers' use of account aggregation services."," The National Credit Union Administration agreed with GAO's March 2018 recommendation. The agency met with other agencies and discussed these issues at a June 2018 meeting.
Until regulators coordinate and assist the industry in producing a tangible outcome that clarifies and balances the interests of consumers, financial account aggregators, and
financial institutions, consumers may have to choose between facing potential losses or not using what they may find to be an otherwise valuable financial service.","Fragmentation, Overlap & Duplication",Executive Branch,National Credit Union Administration,3/29/2019
2016,5,9,"http://www.gao.gov/duplication/action_tracker/676175#t=8
",New for 2019,No,General government: Financial Regulatory Structure (2016-05),"To reduce or better manage fragmentation and overlap, Congress should consider changes to the financial regulatory structure, and the Board of Governors of the Federal Reserve
System and the Office of Financial Research should take steps to improve collaboration in monitoring systemic risk."," The Office of Comptroller of the Currency should engage in collaborative discussions with other relevant financial regulators in a group that includes all relevant
stakeholders and has defined agency roles and outcomes to address issues related to consumers' use of account aggregation services."," The Office of Comptroller of the Currency agreed with GAO's March 2018 recommendation. The agency met with other agencies and discussed these issues at a June 2018 meeting.
Until regulators coordinate and assist the industry in producing a tangible outcome that clarifies and balances the interests of consumers, financial account aggregators, and
financial institutions, consumers may have to choose between facing potential losses or not using what they may find to be an otherwise valuable financial service.","Fragmentation, Overlap & Duplication",Executive Branch,Office of Comptroller of the Currency,3/29/2019
2016,5,10,"http://www.gao.gov/duplication/action_tracker/676175#t=9
",New for 2019,No,General government: Financial Regulatory Structure (2016-05),"To reduce or better manage fragmentation and overlap, Congress should consider changes to the financial regulatory structure, and the Board of Governors of the Federal Reserve
System and the Office of Financial Research should take steps to improve collaboration in monitoring systemic risk."," The Consumer Financial Protection Bureau should engage in collaborative discussions with other relevant financial regulators in a group that includes all relevant
stakeholders and has defined agency roles and outcomes to address issues related to consumers' use of account aggregation services."," The Consumer Financial Protection Bureau agreed with GAO's March 2018 recommendation and has taken some steps to partially address it. The agency presented at a June 2018
meeting with other agencies. Until regulators coordinate and assist the industry in producing a tangible outcome that clarifies and balances the interests of consumers,
financial account aggregators, and financial institutions, consumers may have to choose between facing potential losses or not using what they may find to be an otherwise
valuable financial service.","Fragmentation, Overlap & Duplication",Executive Branch,Consumer Financial Protection Bureau,3/29/2019
2016,5,2,"http://www.gao.gov/duplication/action_tracker/676175#t=1
",Not Addressed,No,General government: Financial Regulatory Structure (2016-05),"To reduce or better manage fragmentation and overlap, Congress should consider changes to the financial regulatory structure, and the Board of Governors of the Federal Reserve
System and the Office of Financial Research should take steps to improve collaboration in monitoring systemic risk."," Congress should consider whether legislative changes are necessary to align the Financial Stability Oversight Council's (FSOC) authorities with its mission to respond to
systemic risks."," No legislative action identified. As of March 2019, no legislation had been introduced that would align FSOC's authorities with its mission to respond to systemic risks, as
GAO suggested in February 2016. Without such legislative changes, FSOC may lack the tools it needs to comprehensively address systemic risks that may emerge, and a gap will
continue to exist in the post Dodd-Frank Wall Street Reform and Consumer Protection Act mechanisms for the mitigation of systemic risks.","Fragmentation, Overlap & Duplication",Congressional,Congress,3/29/2019
2016,5,6,"http://www.gao.gov/duplication/action_tracker/676175#t=5
",New for 2019,Yes,General government: Financial Regulatory Structure (2016-05),"To reduce or better manage fragmentation and overlap, Congress should consider changes to the financial regulatory structure, and the Board of Governors of the Federal Reserve
System and the Office of Financial Research should take steps to improve collaboration in monitoring systemic risk."," The Board of Governors of the Federal Reserve System (Federal Reserve) should engage in collaborative discussions with other relevant financial regulators in a group that
includes all relevant stakeholders and has defined agency roles and outcomes to address issues related to consumers' use of account aggregation services."," The Federal Reserve agreed with GAO's March 2018 recommendation and has taken some steps to partially address it. The Federal Reserve acknowledged the importance of working
together to ensure that consumers were protected, noted ways it was already coordinating on such issues, and noted that it will continue to engage in such discussions to
address the important issues surrounding reimbursement for consumers using these services. The Federal Reserve met with agencies and discussed these issues at a June 2018
meeting and, as of March 2019, was monitoring industry efforts to resolve the issues and was planning additional discussions. Until regulators coordinate and assist the
industry in producing a tangible outcome that clarifies and balances the interests of consumers, financial account aggregators, and financial institutions, consumers may have
to choose between facing potential losses or not using what they may find to be an otherwise valuable financial service.","Fragmentation, Overlap & Duplication",Executive Branch,Federal Reserve System,3/29/2019
2016,7,1,"http://www.gao.gov/duplication/action_tracker/676184#t=0
",Addressed,Yes,Health: Medicaid and Exchange Coordination (2016-07),"The Centers for Medicare & Medicaid Services should take actions to minimize the risk of duplicative federal spending on health insurance coverage for individuals
transitioning between Medicaid and exchange coverage."," The Administrator of the Centers for Medicare & Medicaid Services (CMS) should establish a schedule for regular checks for duplicate coverage and ensure that the checks are
carried out according to schedule."," As of March 1, 2017, CMS had completed three checks for duplicate coverage and has begun a fourth. From 2017 on, CMS plans to conduct checks at least two times per year.
Through these checks, CMS identifies cases of duplicate coverage and takes steps to end subsidies for exchange coverage for the individuals identified.","Fragmentation, Overlap & Duplication",Executive Branch,Centers for Medicare & Medicaid Services,11/15/2016
2016,7,2,"http://www.gao.gov/duplication/action_tracker/676184#t=1
",Addressed,Yes,Health: Medicaid and Exchange Coordination (2016-07),"The Centers for Medicare & Medicaid Services should take actions to minimize the risk of duplicative federal spending on health insurance coverage for individuals
transitioning between Medicaid and exchange coverage."," The Administrator of the Centers for Medicare & Medicaid Services (CMS) should develop a plan, including thresholds for the level of duplicate coverage it deems acceptable,
to routinely monitor the effectiveness of the checks and other planned procedures to minimize duplicate coverage, and take additional actions as appropriate."," As of March 1, 2017, CMS reported that it planned to review data from its checks for duplicate coverage as a means of assessing the effectiveness of the checks, and with each
check, is targeting a match rate of less than 2 percent.","Fragmentation, Overlap & Duplication",Executive Branch,Centers for Medicare & Medicaid Services,3/1/2017
2016,9,5,"http://www.gao.gov/duplication/action_tracker/676207#t=4
",Addressed,No,Homeland security/Law enforcement: Security of Federal Facilities (2016-09),Federal agencies need to improve collaboration in key areas to better manage fragmentation and enhance their ability to protect federal facilities.," The General Services Administration—in conjunction with the Administrative Office of the U.S. Courts, the U.S. Marshals Service, and the Federal Protective Service—should
establish a national-level working group or similar forum, consisting of leadership designees with decision-making authority, to meet regularly to address courthouse security
issues."," In June 2018, GAO confirmed that these agencies had established a national-level forum for courthouse security, as GAO recommended in February 2017. The agencies provided
evidentiary documentation to show they had established the forum, known as the Interagency Judicial Security Council. It is chaired by the Administrative Office of the U.S.
Courts and consists of senior executives from each agency who make decisions about courthouse security, as well as other subject-matter experts from each agency. The council
established a regular meeting schedule and is working to finalize a charter. With the establishment of the council, the four agencies will be better positioned to
comprehensively share information and address the challenges that affect courthouse security.","Fragmentation, Overlap & Duplication",Executive Branch,General Services Administration,10/10/2018
2016,9,1,"http://www.gao.gov/duplication/action_tracker/676207#t=0
",Not Addressed,No,Homeland security/Law enforcement: Security of Federal Facilities (2016-09),Federal agencies need to improve collaboration in key areas to better manage fragmentation and enhance their ability to protect federal facilities.," The Federal Protective Service (FPS) and the General Services Administration (GSA) should establish a plan with time frames for reaching agreement on a joint strategy and
finalizing it in order to define and articulate a common understanding of expected outcomes and align the two agencies' activities and core processes."," In 2018, FPS and GSA finalized the revision to their memorandum of agreement, which included identifying, defining, and addressing roles and responsibilities and operational
relationships between FPS and GSA concerning the protection of federally owned and leased buildings, ground, and property under the jurisdiction, custody, or control of GSA.
As of December 2018, after finalizing the MOA, both agencies reported that they were working together to address this recommendation, but the agencies have not provided any
specific information on their work. The recommendation remains open pending agencies reaching agreed upon outcomes and finalizing a strategy, as GAO recommended in December
2015. Joint strategies help align partner agencies' activities, core processes, and resources to accomplish a common outcome. The continuing lack of agreement on common
security outcomes and strategies could limit FPS's and GSA's ability to fully protect federal facilities and their tenants and visitors.","Fragmentation, Overlap & Duplication",Executive Branch,"Federal Protective Service, General Services Administration",3/29/2019
2016,9,2,"http://www.gao.gov/duplication/action_tracker/676207#t=1
",Addressed,Yes,Homeland security/Law enforcement: Security of Federal Facilities (2016-09),Federal agencies need to improve collaboration in key areas to better manage fragmentation and enhance their ability to protect federal facilities.," The Federal Protective Service (FPS) and the General Services Administration (GSA) should establish a plan with time frames for reaching agreement on the two agencies'
respective roles and responsibilities for federal facility security, and update and finalize the two agencies' memorandum of agreement (MOA) accordingly."," FPS and GSA updated and finalized their MOA in 2018, which included identifying, defining, and addressing roles and responsibilities and operational relationships between FPS
and GSA concerning the protection of federally owned and leased buildings, ground, and property under the jurisdiction, custody, or control of GSA, as GAO recommended in
December 2015. Agreeing on roles and responsibilities that are consistent with the two agencies' related agency goals and missions and finalizing an MOA to align their efforts
should help FPS and GSA improve their working relationship and enhance the agencies' ability to protect federal facilities.","Fragmentation, Overlap & Duplication",Executive Branch,"Federal Protective Service, General Services Administration",3/29/2019
2016,9,3,"http://www.gao.gov/duplication/action_tracker/676207#t=2
",Not Addressed,No,Homeland security/Law enforcement: Security of Federal Facilities (2016-09),Federal agencies need to improve collaboration in key areas to better manage fragmentation and enhance their ability to protect federal facilities.," The Federal Protective Service (FPS) and the General Services Administration (GSA) should develop a process to ensure that compatible policies and procedures are communicated
at the regional level so that regional officials at both agencies have common information."," In 2018, FPS and GSA finalized the revision to their memorandum of agreement, which included identifying, defining, and addressing roles and responsibilities and operational
relationships between FPS and GSA concerning the protection of federally owned and leased buildings, ground, and property under the jurisdiction, custody, or control of GSA.
As of December 2018, after finalizing the MOA, both agencies reported that they were working together to address this recommendation, but the agencies have not provided any
specific information on their work. The recommendation remains open pending agencies reaching an agreement on a process for communicating policies and procedures, as GAO
recommended in December 2015. The lack of collaboration in communicating compatible policies and procedures makes it difficult for the agencies to effectively implement their
security mission and can negatively affect day-to-day operations.","Fragmentation, Overlap & Duplication",Executive Branch,"Federal Protective Service, General Services Administration",3/29/2019
2016,9,4,"http://www.gao.gov/duplication/action_tracker/676207#t=3
",Not Addressed,No,Homeland security/Law enforcement: Security of Federal Facilities (2016-09),Federal agencies need to improve collaboration in key areas to better manage fragmentation and enhance their ability to protect federal facilities.," The Federal Protective Service (FPS) and the General Services Administration (GSA) should develop mechanisms to monitor, evaluate, and report on their collaborative efforts
to protect federal facilities in order to identify possible areas for improvement and to reinforce accountability."," In 2018, FPS and GSA finalized the revision to their memorandum of agreement, which included identifying, defining, and addressing roles and responsibilities and operational
relationships between FPS and GSA concerning the protection of federally owned and leased buildings, ground, and property under the jurisdiction, custody, or control of GSA.
As of December 2018, after finalizing the MOA, both agencies reported that they were working together to address this recommendation, but the agencies have not provided any
specific information on their work. The recommendation remains open pending the agencies reaching agreed upon mechanisms to monitor, evaluate, and report on their
collaborative efforts, as GAO recommended in December 2015. Developing mechanisms for these purposes will help facilitate agency accountability and ensure that FPS's and GSA's
related missions are accomplished.","Fragmentation, Overlap & Duplication",Executive Branch,"Federal Protective Service, General Services Administration",3/29/2019
2016,10,1,"http://www.gao.gov/duplication/action_tracker/676208#t=0
",Addressed,No,Information technology: Tribal Internet Access (2016-10),"Greater coordination among the Federal Communications Commission's Universal Service Fund subsidy programs and the U.S. Department of Agriculture's Rural Utilities Service
grant programs could result in more efficient and effective support of Internet access for tribal communities."," The Chairman of the Federal Communications Commission should develop joint outreach and training efforts with the U.S. Department of Agriculture (USDA) whenever feasible to
help improve Internet availability and adoption on tribal lands."," In January 2018, GAO confirmed that FCC developed and presented multiple large regional tribal training workshops jointly with USDA, and plans to continue offering joint
sessions. For example, in March 2017, FCC held a joint conference in Salamanca, NY, for tribes to learn about both FCC and USDA broadband assistance programs. This joint
training and outreach event to build tribal administrative and technical capacity allowed FCC and USDA to better ensure that their programs are efficient and remain mutually
supportive and accessible to tribal governments.","Fragmentation, Overlap & Duplication",Executive Branch,Federal Communications Commission,3/21/2018
2016,11,1,"http://www.gao.gov/duplication/action_tracker/676209#t=0
",Addressed,No,International affairs: U.S. Embassy Kabul Construction (2016-11),"A strategic facilities plan for construction projects in Kabul, Afghanistan, could enhance the planning and coordination among Department of State bureaus and reduce the
likelihood of fragmented construction efforts and duplicative facilities."," The Secretary of State should develop a Kabul strategic facilities plan. Such a plan should comprehensively outline existing facilities, identify embassy needs, establish
gaps between facilities and needs, and document decisions on meeting those needs."," In March 2017, the Department of State's (State) Bureau of Overseas Buildings Operations reported it had developed a coordination document to facilitate consultation and
discussion at coordination meetings between Kabul Embassy stakeholders. In examining this document and discussing its use with State officials, GAO found that it outlines
State's entire property and facility portfolio, details how embassy needs are being met, lists unmet needs, and provides a basis for documenting decisions on meeting those
needs through periodic updates. Use of this document should help State reduce the likelihood of fragmented construction efforts and duplicative facilities.","Fragmentation, Overlap & Duplication",Executive Branch,Department of State,3/1/2017
2016,12,1,"http://www.gao.gov/duplication/action_tracker/676214#t=0
",Addressed,No,International affairs: U.S.-Funded Development Innovation Programs (2016-12),"The U.S. Agency for International Development should establish a joint approach to collaboration among its Development Innovation Ventures program and other similar
U.S.-funded programs in India to better manage overlap."," To help ensure that the Development Innovation Ventures program is making progress toward achieving its global development goal, the Administrator of the U.S. Agency for
International Development (USAID) should establish a joint approach to collaboration reflecting agreement with the USAID mission in India and with other related U.S. agency
programs in India, and consider where such a joint approach would be beneficial in other countries."," USAID's Development Innovation Ventures (DIV) program has taken actions to establish a joint approach to collaboration with the USAID mission and other related U.S. agency
programs in India and has considered where such a joint approach would be beneficial in other countries, as GAO recommended in December 2015. Following the issuance of GAO's
report, DIV reported on steps it has taken to formalize collaboration with the USAID mission in India. For example, DIV encourages the USAID mission in India to be involved in
joint management of DIV projects that have funding of $1.5 million or more. DIV and the mission in India also have conducted regular calls to share information on DIV and
mission projects through standardized information on projects' status. In December 2016, DIV also provided documentation that it has included other U.S. agencies in its
coordination efforts in India. In addition, DIV has opened a similar dialogue with USAID missions in Kenya and Uganda to identify areas for collaboration, including sharing
information on DIV projects' status in those countries. DIV's improved collaboration with the USAID mission and other agencies in India, and its consideration of this
joint approach in other countries, is a promising step toward ensuring that it capitalizes on potential synergies among innovation programs in order to maximize their
efficiency and impact.","Fragmentation, Overlap & Duplication",Executive Branch,U.S. Agency for International Development,3/1/2017
2016,14,1,"http://www.gao.gov/duplication/action_tracker/676228#t=0
",Partially Addressed,No,Defense: DOD's Eligibility Determinations for Living Quarters Allowance (2016-14),"The Department of Defense (DOD) could potentially achieve cost savings by monitoring its components' reviews of eligibility determinations for the over $500 million spent
annually on living quarters allowance (LQA) for civilian employees to better ensure that DOD components are not improperly providing this allowance."," The Secretary of Defense should require the Deputy Assistant Secretary of Defense for Civilian Personnel Policy or the Defense Civilian Personnel Advisory Service (DCPAS), as
delegated, to monitor reviews of living quarters allowance (LQA) eligibility determinations conducted by Department of Defense (DOD) components."," As of December 2018, DOD had taken steps to improve oversight of LQA determinations by DOD components; however, it had not issued guidance that requires the Deputy Assistant
Secretary of Defense for Civilian Personnel Policy or DCPAS to monitor reviews of LQA eligibility determinations by DOD components, as GAO recommended in June 2015. DOD
concurred with the recommendation.  For example, at the direction of DCPAS, DOD components completed reviews and submitted reports of overseas allowances paid to a
sampling of overseas employees for calendar years 2015 and 2016. Components determined that 11 out of 258 employees had erroneously been granted LQA in calendar year 2015,
and, according to DCPAS officials, 3 out of 276 employees were erroneously granted LQA in calendar year 2016. Furthermore, in November 2018, the Assistant Secretary of Defense
for Manpower and Reserve Affairs issued a memorandum requesting DOD components to complete a review of overseas allowances and differentials, including LQA, paid to overseas
employees during calendar year 2017. Additionally, in January 2018, the Under Secretary of Defense for Personnel and Readiness issued a memorandum that clarified LQA
eligibility requirements as applied and interpreted in recent Office of Personnel Management compensation claim decisions and the Department of State Standardized Regulations.
The memorandum also required components to screen relevant records and determine if there are any employees who are no longer eligible to receive LQA based on the compensation
claim decisions and Department of State Standardized Regulations. According to DCPAS officials, in December 2018, DOD was revising DOD's LQA instruction to incorporate the
new LQA guidance from the January 2018 memorandum. However, it is unclear whether the revised instruction once issued will require the Office of the Deputy Assistant Secretary
or DCPAS to monitor the reviews conducted by DOD components to identify any potentially inconsistent eligibility determinations and ensure corrective action is taken, as was
the intent of GAO's June 2015 recommendation. DOD's annual reviews of overseas allowances and its updating of the instruction are positive interim steps, but until DOD
also requires the Deputy Assistant Secretary of Defense for Civilian Personnel Policy or DCPAS to monitor DOD components' reviews of LQA determinations, there is no
assurance that such monitoring will be regularly conducted in the future. Despite the steps listed above that DCPAS has taken to improve oversight of LQA determinations, they
still have not issued guidance consistent with what GAO recommended in 2015.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/29/2019
2016,15,1,"http://www.gao.gov/duplication/action_tracker/676233#t=0
",Addressed,No,Defense: DOD Excess Ammunition (2016-15),"The Department of Defense could potentially reduce its storage, demilitarization, and disposal costs by hundreds of thousands of dollars by transferring excess serviceable
conventional ammunition, including small arms ammunition, to federal, state, and local government agencies."," The Secretary of Defense should direct the Secretary of the Army to develop a systematic means to make information available to other government agencies on excess ammunition
to include small arms ammunition that could be used to meet their needs."," The Department of Defense (DOD) has developed a systematic process for sharing information on excess serviceable ammunition, as GAO recommended in July 2015. Specifically,
the Army's Office of the Deputy Chief of Staff for Logistics signed a memorandum of understanding with the Defense Logistics Agency (DLA) Disposition Services that
established a process where DLA will assist the Army in transferring some excess DOD ammunition to federal, state, and local law enforcement agencies. Annually, the Army will
provide DLA with a list of available types and quantities of excess ammunition that is 7.62 millimeters and smaller. DLA Disposition Services will inform participating law
enforcement agencies of the ammunition available, screen all requests received from law enforcement agencies, and forward all approved law enforcement agency requests to the
Army. The Army will prepare all necessary documentation; pack and ship, on a reimbursable basis, ammunition to law enforcement agencies identified by DLA; and notify DLA and
law enforcement agencies of any changes in condition of the ammunition. DOD and DLA conducted a pilot of this process from November 2016 to June 2017 in which DOD, through
DLA, shared information on excess small arms ammunition with federal, state, and local law enforcement agencies. As a result of the pilot, DOD transferred 1,209,095 rounds of
5.56-millimeter ammunition and 200,000 rounds of 9-millimeter ammunition to federal, state, and local law enforcement agencies. Since DOD was able to transfer this ammunition
to another government agency, it does not have to pay to demilitarize (i.e., dispose of) the ammunition, which saved DOD about $60,000 in demilitarization costs. DOD has
initiated a second round of transfers, which when completed should increase the cost savings. DOD also revised guidance documents to formalize this process. In March 2017, DOD
Manual 4140.01, Volume 6, DOD Supply Chain Material Management Procedures: Material Returns, Retention, and Disposition was revised to require the secretaries of the military
departments to identify and provide a listing to DLA of excess small caliber ammunition, 7.62-millimeter and lower, suitable for use by other government and law enforcement
agencies for use in the Law Enforcement Support Program. In December 2017, the Joint Conventional Ammunition Policies and Procedures were revised to establish the process and
assigned responsibility for identifying and transferring excess ammunition to approved law enforcement agencies.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/21/2018
2016,17,2,"http://www.gao.gov/duplication/action_tracker/676238#t=1
",Addressed,Yes,Economic development: Treasury's Foreclosure Prevention Efforts (2016-17),"The Department of the Treasury could potentially achieve billions in financial benefits by reviewing the potential for unexpended balances for the Making Home Affordable
Program and deobligating excess funds, which Congress could rescind and direct to other priorities.", The Secretary of the Treasury should review potential unexpended balances by estimating future expenditures of the Making Home Affordable (MHA) program.," The Department of the Treasury (Treasury) conducted an updated analysis of estimated future expenditures for the MHA program, as recommended by GAO. Based on the updated
analysis, Treasury lowered the lifetime cost estimate of the MHA program from $29.8 billion to $25.1 billion, a reduction of $4.7 billion in estimated program expenditures
that is reflected in Treasury's 2017 budget submission. Of that $4.7 billion, as of March 2017, Treasury had deobligated $2 billion. Conducting reviews of unexpended
balances, including those that have been obligated, can help agencies redirect resources to other priorities or identify opportunities to achieve budgetary benefits.",Cost Savings & Revenue Enhancement,Executive Branch,Department of the Treasury,11/15/2016
2016,17,3,"http://www.gao.gov/duplication/action_tracker/676238]#t=2
",Addressed,Yes,Economic development: Treasury's Foreclosure Prevention Efforts (2016-17),"The Department of the Treasury could potentially achieve billions in financial benefits by reviewing the potential for unexpended balances for the Making Home Affordable
Program and deobligating excess funds, which Congress could rescind and direct to other priorities."," The Secretary of the Treasury should deobligate funds that the Department of the Treasury's (Treasury) review shows will likely not be expended and move up to $2 billion of
such funds to the Troubled Asset Relief Program-funded Housing Finance Agency Innovation Fund for the Hardest Hit Markets, as authorized by the Consolidated Appropriations
Act, 2016."," On July 31, 2018, Treasury notified GAO that it had taken the following actions consistent with GAO's March 2018 recommendation: (1) completed an update of its analysis of
potential unexpended balances by estimating future expenditures of the Making Home Affordable program, and (2) deobligated $4 billion in estimated unexpended program funds
from its Making Home Affordable program. Specifically, Treasury decreased the amount obligated to that program from $27.8 billion to $23.8 billion. As a result of the
deobligation action, Congress will have the opportunity to use the $4 billion for other priorities. This is in addition to the $2 billion that Treasury had previously
deobligated in February 2016 and moved to the Hardest Hit Housing Markets program consistent with our recommendation.",Cost Savings & Revenue Enhancement,Executive Branch,Department of the Treasury,10/10/2018
2016,17,1,"http://www.gao.gov/duplication/action_tracker/676238#t=0
",Not Addressed,No,Economic development: Treasury's Foreclosure Prevention Efforts (2016-17),"The Department of the Treasury could potentially achieve billions in financial benefits by reviewing the potential for unexpended balances for the Making Home Affordable
Program and deobligating excess funds, which Congress could rescind and direct to other priorities."," Congress should consider rescinding any excess Making Home Affordable (MHA) balances that the Department of the Treasury (Treasury) deobligates and does not move into the
Housing Finance Agency Innovation Fund for the Hardest Hit Housing Markets (Hardest Hit Fund)."," No legislative action identified. As of March 2019, Congress had not taken any action to rescind excess MHA balances, as recommended in GAO's March 2016 report. According to
Treasury, it took action on July 27, 2018 to deobligate $4.0 billion MHA program funds beyond the $2 billion that it had previously deobligated and transferred to the Troubled
Asset Relief Program-funded Hardest Hit Fund in February 2016. As a result of Treasury's deobligated action, Congress now has the opportunity to rescind and use the funds
for other priorities.",Cost Savings & Revenue Enhancement,Congressional,Congress,3/29/2019
2016,18,1,"http://www.gao.gov/duplication/action_tracker/676246#t=0
",Not Addressed,No,General government: Bridge Contracts (2016-18),"When bridge contracts—which include extensions to existing contracts and short-term noncompetitive contracts to avoid a gap in service—are used frequently or for prolonged
periods of time, the government is at risk of paying more than it should for goods and services."," The Administrator of the Office of Federal Procurement Policy (OFPP) should take appropriate steps to develop a standard definition for bridge contracts and incorporate it as
appropriate into relevant Federal Acquisition Regulation (FAR) sections."," No executive action taken. As of November 2018, staff from OFPP stated that once it finalizes the management guidance on bridge contracts (which it is developing in response
to GAO's recommendation that it provide interim guidance on the definition and use of bridge contracts until the FAR is amended), it will convene the FAR Council as a first
step to begin discussions on regulatory action. OFPP, however, has not yet finalized the interim management guidance or convened the FAR Council. A standard definition of
bridge contracts would help ensure all agencies have better insight into their use of these contracts and provide agencies with the information to manage their use. Without
taking the necessary steps to develop a definition for bridge contracts and convene the FAR Council about incorporating it into the FAR, it will be difficult for agencies to
take steps to reduce their reliance on noncompetitive bridge contracts or remediate internal deficiencies—such as issues related to acquisition planning or challenges with
the acquisition workforce—that may lead to delays in the award of follow-on contracts.",Cost Savings & Revenue Enhancement,Executive Branch,Office of Management and Budget,3/29/2019
2016,18,2,"http://www.gao.gov/duplication/action_tracker/676246#t=1
",Partially Addressed,No,General government: Bridge Contracts (2016-18),"When bridge contracts—which include extensions to existing contracts and short-term noncompetitive contracts to avoid a gap in service—are used frequently or for prolonged
periods of time, the government is at risk of paying more than it should for goods and services."," As an interim measure until the Federal Acquisition Regulation (FAR) is amended, the Administrator of the Office of Federal Procurement Policy (OFPP) should provide guidance
to agencies on (1) a definition of bridge contracts, with consideration of contract extensions and stand-alone bridge contracts, and (2) suggestions for agencies to track and
manage their use of these contracts."," As of November 2018, OFPP staff said they have drafted management guidance that includes a definition of bridge contracts, as GAO recommended in October 2015. The guidance,
which was reviewed by agency Chief Acquisition Officers and Senior Procurement Executives, was originally expected to be issued to agencies by the end of calendar year 2016.
However, OFPP staff told GAO that they received many comments on the draft guidance from the agencies, and that they were addressing these comments. OFPP staff could not
provide an update as to when management guidance would be completed.  After management guidance is finalized, OFPP intends to brief Office of Management and Budget
officials on the management guidance and discuss the need for regulatory action with the FAR Council. A standard definition of bridge contracts and suggestions for tracking
and managing their use would help ensure all agencies have better insight into their use of these contracts and provide agencies with the information to manage their use.
Without such information, it will be difficult for agencies to take steps to reduce their reliance on noncompetitive bridge contracts or remediate internal deficiencies—such
as issues related to acquisition planning or challenges with the acquisition workforce—that may lead to delays in the award of follow-on contracts.",Cost Savings & Revenue Enhancement,Executive Branch,Office of Management and Budget,3/29/2019
2016,19,3,"http://www.gao.gov/duplication/action_tracker/676247#t=2
",Addressed,No,General government: Federal Supply Schedules (2016-19),Agencies are paying insufficient attention to prices when using the Federal Supply Schedules program and may be missing opportunities for cost savings.," The Secretaries of Defense and Health and Human Services and the Administrator of the General Services Administration should assess existing training programs to determine
whether they are adequate to ensure that contracting officials are aware of the ordering procedures of the Federal Supply Schedules (FSS) program."," As of March 2017, the Department of Defense (DOD), the General Services Administration (GSA), and the Department of Health and Human Services (HHS) had assessed their
training programs, as recommended in GAO's 2015 report. In March 2016, GSA completed its evaluation of its FSS training to be certain that the areas outlined in GAO's
recommendation were current per regulation and statute. The most current versions of the FSS curriculum include requirements for preparing justifications for noncompetitive
awards, seeking discounts, and assessing prices for open market items included in FSS orders. DOD's Defense Procurement and Acquisition Policy office collaborated with the
Defense Acquisition University to identify training courses that covered FSS ordering procedures, and modify them as needed to reflect the findings of GAO's 2015 report and
DOD's July 2015 policy memorandum on the proper use of the FSS program. The July 2015 memorandum also listed the relevant training available at the Defense Acquisition
University and GSA.  In fiscal year 2016, HHS performed a high-level assessment and reviewed guidance and current training related to FSS from various sources. Based on
this assessment, HHS determined that the current training is adequate; however, its workforce needs to be refreshed on its content. As a result, agencies can better ensure
that contracting officers will not miss opportunities for cost savings available under the FSS program.",Cost Savings & Revenue Enhancement,Executive Branch,"Department of Defense, Department of Health and Human Services, General Services Administration",3/1/2017
2016,19,1,"http://www.gao.gov/duplication/action_tracker/676247#t=0
",Addressed,No,General government: Federal Supply Schedules (2016-19),Agencies are paying insufficient attention to prices when using the Federal Supply Schedules program and may be missing opportunities for cost savings.," The Secretaries of Defense and Health and Human Services and the Administrator of the General Services Administration should issue guidance emphasizing the requirement to
seek discounts and outlining effective strategies for negotiating discounts when using the Federal Supply Schedules (FSS) program."," As of December 2017, Departments of Defense (DOD) and Health and Human Services (HHS) and the General Services Administration (GSA) had all issued guidance as recommended in
GAO's 2015 report. On July 31, 2015, the Director of Defense Procurement and Acquisition Policy at DOD issued a memorandum emphasizing the requirement to seek discounts
through the FSS program. In November 2015, GSA issued a procurement information notice reminding contracting officers of existing requirements and effective strategies for
seeking discounts for all FSS orders. In December 2017, the HHS senior procurement executive issued a reminder to the heads of contracting at the agency's components about
the requirement to seek discounts. As a result, these agencies can better ensure that contracting officers do not miss opportunities for cost savings under the FSS program.",Cost Savings & Revenue Enhancement,Executive Branch,"Department of Defense, Department of Health and Human Services, General Services Administration",3/21/2018
2016,19,2,"http://www.gao.gov/duplication/action_tracker/676247#t=1
",Addressed,No,General government: Federal Supply Schedules (2016-19),Agencies are paying insufficient attention to prices when using the Federal Supply Schedules program and may be missing opportunities for cost savings.," The Secretaries of Defense and Health and Human Services and the Administrator of the General Services Administration should issue guidance reminding contracting officials of
the procedures they must follow with respect to purchasing open market items through the Federal Supply Schedules (FSS) program, including the requirement to perform a
separate determination that the prices of these items are fair and reasonable. "," As of December 2017, the Departments of Defense (DOD) and Health and Human Services (HHS) and the General Services Administration (GSA) had all issued guidance reminding
contracting officials of procedures as recommended in GAO's 2015 report. On July 31, 2015, the Director of Defense Procurement and Acquisition Policy at DOD issued a
memorandum reminding contracting officials of the procedures to follow with respect to purchasing open market items through the FSS program. In November 2015, GSA issued a
procurement information notice reminding contracting officials of the procedures for including open market items on FSS orders and of the requirement to determine that the
prices of open market items are fair and reasonable. In addition, the notice reminded contracting officials that open market items should be clearly labeled as items not on
the FSS contract. In December 2017, the HHS senior procurement executive issued a reminder to the heads of contracting at the agency's components about the procedures for
purchasing open market items through the FSS program, including the need for a separate determination and finding of fair and reasonable pricing. As a result, these agencies
can better ensure that contracting officers do not miss opportunities for cost savings under the FSS program.",Cost Savings & Revenue Enhancement,Executive Branch,"Department of Defense, Department of Health and Human Services, General Services Administration",3/21/2018
2016,20,4,"http://www.gao.gov/duplication/action_tracker/676128#t=3
",Addressed,No,General government: Federal Vehicles (2016-20),"The General Services Administration and selected agencies could potentially reduce costs by improving the processes for justifying the use of vehicles in the federal fleet and
taking actions for any vehicles that may be underutilized."," The Department of Homeland Security's (DHS) Customs and Border Protection (CBP) should develop a written plan for how CBP will use newly available usage data to improve its
utilization assessment processes. Such a plan would define utilization criteria that reflect CBP's mission and describe how CBP will review and individually justify vehicles
that do not meet the utilization criteria established by DHS or CBP. "," As of June 2018, CBP had developed and implemented a plan to improve its vehicle utilization assessment process, which included standard utilization criteria and thresholds
for meeting the criteria.  CBP plans to conduct an annual utilization assessment and has evaluated the viability of this assessment and the justification process. These
actions address GAO's April 2017 recommendation.  CBP's actions could facilitate the removal of underutilized vehicles.  ",Cost Savings & Revenue Enhancement,Executive Branch,U.S. Customs and Border Protection,10/10/2018
2016,20,5,"http://www.gao.gov/duplication/action_tracker/676128#t=4
",Addressed,No,General government: Federal Vehicles (2016-20),"The General Services Administration and selected agencies could potentially reduce costs by improving the processes for justifying the use of vehicles in the federal fleet and
taking actions for any vehicles that may be underutilized."," The Department of Agriculture (USDA) should communicate USDA's policy on vehicle utilization to USDA's fleet management staff to ensure staff are aware of USDA
policy.  "," In August 2018, USDA provided evidence that it had issued a memorandum to its fleet management staff that described USDA's vehicle utilization criteria.  This
documentation addresses GAO's April 2017 recommendation.  USDA's efforts could facilitate the elimination of unnecessary vehicles.   ",Cost Savings & Revenue Enhancement,Executive Branch,Department of Agriculture,10/10/2018
2016,20,1,"http://www.gao.gov/duplication/action_tracker/676128#t=0
",Addressed,No,General government: Federal Vehicles (2016-20),"The General Services Administration and selected agencies could potentially reduce costs by improving the processes for justifying the use of vehicles in the federal fleet and
taking actions for any vehicles that may be underutilized."," The Secretaries of the Department of Defense (DOD) and the Department of Veterans Affairs (VA) should modify their current processes to ensure that each leased vehicle in the
agencies' fleets meets the agencies' utilization criteria or has readily available justification documentation. Such action could lead to these agencies identifying unneeded
vehicles and reducing costs by eliminating vehicles from their fleets."," As of February 2018, DOD had published a policy memorandum which directs DOD fleet managers to ensure that each leased vehicle meets agency utilization criteria or has
readily available justification documentation, as recommended in GAO's January 2016 report and, as of September 2018, VA had completed its work with the General Services
Administration to ensure that VA's new fleet management system can produce reports on utilization. VA produced and reviewed reports of all vehicles that did not meet VA's
utilization criteria.  These actions could help these agencies identify unneeded vehicles and reduce costs by eliminating vehicles from their fleets.",Cost Savings & Revenue Enhancement,Executive Branch,"Department of Defense, Department of Veterans Affairs",3/29/2019
2016,20,2,"http://www.gao.gov/duplication/action_tracker/676128#t=1
",Addressed,No,General government: Federal Vehicles (2016-20),"The General Services Administration and selected agencies could potentially reduce costs by improving the processes for justifying the use of vehicles in the federal fleet and
taking actions for any vehicles that may be underutilized."," The Secretaries of the Department of the Interior and Veterans Affairs (VA) should take corrective action to address each leased vehicle that has not met the agencies'
utilization criteria or passed the justification process. This corrective action could include eliminating unneeded vehicles, which would reduce costs."," In June 2016, the Department of the Interior provided documentation that it is actively managing its leased vehicle fleet to ensure that its leased vehicles are all
consistent with department policy. That policy requires that underutilized and unjustified vehicles be assigned to a motor pool, transferred, disposed, or returned to the
General Services Administration (GSA), as recommended in GAO's January 2016 report. The department provided records of vehicles that have been individually justified and
other vehicles that have been returned to GSA. Further, in September 2018, VA stated that the department produced reports of all underutilized vehicles. The department also
sent the reports to each regional office for appropriate action.",Cost Savings & Revenue Enhancement,Executive Branch,"Department of the Interior, Department of Veterans Affairs",3/29/2019
2016,20,3,"http://www.gao.gov/duplication/action_tracker/676128#t=2
",Partially Addressed,No,General government: Federal Vehicles (2016-20),"The General Services Administration and selected agencies could potentially reduce costs by improving the processes for justifying the use of vehicles in the federal fleet and
taking actions for any vehicles that may be underutilized."," The Administrator of the General Services Administration (GSA) should examine the Federal Property Management Regulations to determine if these regulations should be amended
to require that vehicle justifications are clearly documented and readily available, and amend them accordingly. Such action could lead to agencies identifying unneeded
vehicles and reducing costs by eliminating vehicles from their fleets."," As of January 2019, GSA had determined that it is necessary to amend the section of the Federal Property Management Regulations that relates to vehicle justification, as GAO
recommended in its January 2016 report. GSA drafted the amendment and initiated the rulemaking process. The President issued Executive Order 13777 in March 2017 that directed
agencies to initiate and carry out certain regulatory reform efforts. As a result, GSA has established a task force to review any necessary amendments to regulations,
including regulations related to vehicle justification. According to GSA officials, updates to the Federal Property Management Regulations are due to be published in the
Federal Register for comment by June 2019 and the final rule to be issued by November 2019. Amending regulations could lead to agencies identifying unneeded vehicles and
reducing costs by eliminating vehicles from their fleets.    ",Cost Savings & Revenue Enhancement,Executive Branch,General Services Administration,3/29/2019
2016,23,3,"http://www.gao.gov/duplication/action_tracker/676146#t=2
",Addressed,No,General government: National Park Service Fees (2016-23),"The National Park Service could potentially increase revenues from the recreation fees it collects by millions of dollars annually if Congress were to amend the authorizing
legislation for this program and if the agency required park units to periodically review these fees."," The Secretary of the Interior should direct the Director of the Park Service to direct that park units provide information to headquarters on why they are choosing to not
increase entrance fees or increase them by an amount less than the fee schedule."," Executive action taken.  On March 21, 2016, the Park Service issued a memo that requires park units that are not increasing entrance fees or that are increasing by less
than the fee schedule to justify these decisions.",Cost Savings & Revenue Enhancement,Executive Branch,Department of the Interior,11/15/2016
2016,23,1,"http://www.gao.gov/duplication/action_tracker/676146#t=0
",Addressed,No,General government: National Park Service Fees (2016-23),"The National Park Service could potentially increase revenues from the recreation fees it collects by millions of dollars annually if Congress were to amend the authorizing
legislation for this program and if the agency required park units to periodically review these fees."," Congress should consider amending the Federal Lands Recreation Enhancement Act to give authority to the National Park Service (Park Service) and the other four agencies that
implement the recreation fee program—Bureau of Reclamation, Bureau of Land Management, the U.S. Fish and Wildlife Service, and the U.S. Forest Service—to adjust the price
of a lifetime senior pass."," On December 16, 2016, Pub. L. No. 114-289, the National Park Service Centennial Act was signed into law. Section 102 of the law increased the cost of the senior pass. Under
the law, there are two options for the cost of the senior pass: an annual senior pass that costs $20 and a lifetime senior pass that costs the same amount as the annual
interagency pass, which is the standard annual pass available to the public at a cost of $80, as of March 2017. Although the law did not explicitly authorize agencies to
increase the cost of the senior pass, it tied the price of the lifetime senior pass to the cost of the interagency annual pass. The agencies have the authority to change the
cost of the interagency annual pass, which would in turn change the price of the lifetime senior pass. At current or increased pass costs , increased revenues from this
recreation fee are likely.",Cost Savings & Revenue Enhancement,Congressional,Congress,3/1/2017
2016,23,2,"http://www.gao.gov/duplication/action_tracker/676146#t=1
",Addressed,No,General government: National Park Service Fees (2016-23),"The National Park Service could potentially increase revenues from the recreation fees it collects by millions of dollars annually if Congress were to amend the authorizing
legislation for this program and if the agency required park units to periodically review these fees."," The Secretary of the Interior should direct the Director of the Park Service to revise the National Park Service's (Park Service) guidance on recreation fees so that the
agency periodically reviews its entrance fees to determine whether the fees are reasonable."," In August 2017, the Park Service updated chapter 3 of its Reference Manual 22A: Recreation Fee Collection, consistent with GAO's December 2015 recommendation. This chapter
now indicates that every 3 years the recreational fee program will reevaluate the current entrance fee pricing structure to determine if updates are needed. In addition, the
agency updated its internal website with this schedule and the most current fee pricing information. Although Reference Manual 22A is still undergoing some additional
revisions, agency officials said the agency, as of March 2018, is to follow the revised pricing structure and review schedule as laid out in chapter 3. This action should help
the Park Service improve its management of recreation fees.",Cost Savings & Revenue Enhancement,Executive Branch,Department of the Interior,10/10/2018
2016,24,2,"http://www.gao.gov/duplication/action_tracker/676147#t=1
",Addressed,No,General government: Unobligated Balances (2016-24),"To help ensure effective use of federal funds, the Departments of Energy and State should develop and finalize strategies for reducing tens and hundreds of millions of dollars
of excess unobligated balances, respectively, in two budget accounts."," The Secretary of State should direct the Assistant Secretary of State for Consular Affairs to finalize Consular Affairs' strategy for the management of its unobligated
balances, and to continue efforts to reduce excess unobligated balances allocated to Consular and Border Security Programs (CBSP) in the Diplomatic and Consular Programs
(D&CP) account."," The Department of State's (State) Bureau of Consular Affairs finalized a strategy to maintain at optimal levels its unobligated balances for Consular and Border Security
Programs (CBSP) in the Diplomatic and Consular Programs account, as GAO recommended in October 2015. A plan for the governance of fees within CBSP, which includes a strategy
for managing unobligated balances, was officially approved on October 3, 2016. For CBSP, State's target is to maintain an unobligated balance of approximately 25 percent of
projected program expenditures for the next year. Since fiscal year 2014, State's unobligated balances for CBSP have come closer to the target balance of 25 percent. The
unobligated balances at the end of fiscal year 2014 totaled 41 percent of program expenditures for the next year (or $1.3 billion). The unobligated balances at the end of
fiscal year 2015 totaled 36 percent of program expenditures for the next year (or $1.35 billion). The unobligated balances at the end of fiscal year 2016 totaled 33 percent of
projected program expenditures for the next year (or $1.38 billion) according to State's fiscal year 2017 budget request for CBSP. State expects to further reduce its
unobligated balances for CBSP bringing them closer to the 25 percent target in fiscal year 2018. However, State said global economic factors and the volatility of visa and
passport demands will affect the total unobligated balances in the future.",Cost Savings & Revenue Enhancement,Executive Branch,Department of State,3/1/2017
2016,24,1,"http://www.gao.gov/duplication/action_tracker/676147#t=0
",Addressed,No,General government: Unobligated Balances (2016-24),"To help ensure effective use of federal funds, the Departments of Energy and State should develop and finalize strategies for reducing tens and hundreds of millions of dollars
of excess unobligated balances, respectively, in two budget accounts."," The Secretary of Energy should direct the Administrator and Chief Executive Officer of the Western Area Power Administration (WAPA) to finalize and implement a strategy to
reduce excess unobligated balances within the Construction, Rehabilitation, Operation and Maintenance (CROM) account."," WAPA finalized a strategy to identify appropriate levels of unobligated balances within the Construction, Rehabilitation, Operation, and Maintenance (CROM) account, as GAO
recommended in October 2015. Approved in December 2016, the strategy focuses on maintaining reasonable and appropriate funding to ensure sustainability of the primary purposes
of the account including plans for monitoring the balances going forward. As of fiscal year 2016, the unobligated balance in the CROM account was $622 million—a decrease of
$16 million from the prior year. In addition to the overall decrease, the mix of balances within what WAPA describes as ""use categories"" that comprise the CROM account has
shifted towards alignment with WAPA's strategy for unobligated balances in two of the three primary use categories. Unobligated balances in the capital and the purchase
power and wheeling use categories were closer to the strategy amount at the end of fiscal year 2016. For example, in the capital use category, WAPA reduced the unobligated
balances from $371 million at the end of fiscal year 2015 to $255 million at the end of fiscal year 2016 through project execution and returns to Treasury. Specifically, WAPA
returned about $92 million to Treasury by the end of fiscal year 2016 in order to align its unobligated balances at the end of the year with its strategy for managing the
balances in the capital use category.  Unobligated balances for the annual expense fund use category were further from the strategy amount at the end of fiscal year 2016
than at the end of fiscal year 2015. WAPA said that it has developed near-term solutions to align balances for the annual expense fund use category with the strategy amount
through the budget process for fiscal years 2018 through 2020.WAPA also stated that it will continue to monitor its unobligated balances and ensure actions are taken to bring
the balances further in line with the strategies.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Energy,3/1/2017
2016,25,1,"http://www.gao.gov/duplication/action_tracker/676151#t=0
",Partially Addressed,Yes,Health: Distribution of Medicaid Supplemental Payments (2016-25),"The Centers for Medicare & Medicaid Services should provide written guidance to state Medicaid programs clarifying its policies that the distribution of Medicaid supplemental
payments be linked to the provision of Medicaid-covered services, and that such payments not be made contingent on the availability of local funding for the nonfederal
share—actions that could result in substantial cost savings."," The Administrator of the Centers for Medicare & Medicaid Services (CMS) should issue written guidance clarifying its policy that requires a link between the distribution of
supplemental payments and the provision of Medicaid-covered services."," As of November 2018, the Department of Health and Human Services (HHS) had issued clarifying letters to some states, but had no plans to issue written guidance to all states
clarifying that the distribution of supplemental payments be linked to the provision of Medicaid-covered services, as GAO recommended in February 2016. Supplemental payments
can be made under a Medicaid state plan or under the authority of a section 1115 Medicaid demonstration; for example, through an uncompensated care pool. HHS clarified in
letters to nine states with uncompensated care pools that it would require, when considering whether to renew such demonstrations, that Medicaid payments, including payments
to offset uncompensated care costs, support the provision of services to Medicaid beneficiaries and low-income uninsured individuals. However, these letters do not apply to
other states or other types of supplemental payments. CMS announced in fall 2018 that it is planning a proposed rule for comment that may address this issue. The agency plans
to release the proposed rule for comment by spring 2019. When a proposed rule is issued we will assess the extent to which the rule, if finalized, would address our
recommendation.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Health and Human Services,3/29/2019
2016,25,2,"http://www.gao.gov/duplication/action_tracker/676151#t=1
",Not Addressed,Yes,Health: Distribution of Medicaid Supplemental Payments (2016-25),"The Centers for Medicare & Medicaid Services should provide written guidance to state Medicaid programs clarifying its policies that the distribution of Medicaid supplemental
payments be linked to the provision of Medicaid-covered services, and that such payments not be made contingent on the availability of local funding for the nonfederal
share—actions that could result in substantial cost savings."," The Administrator of the Centers for Medicare & Medicaid Services (CMS) should issue written guidance clarifying its policy that payments should not be made contingent on the
availability of local funding."," No executive action taken. As of November 2018, CMS had not issued written guidance to communicate its policy that Medicaid payments may not be made contingent on the
availability of local funding for the nonfederal share, as GAO recommended in February 2016. As GAO noted in its report, CMS sent a letter to one state (Florida) informing it
that uncompensated care payments under its 1115 demonstration could not be contingent on the availability of local funding and took action to curtail them. Since GAO's
report, the reimbursement and funding protocol for Florida's supplemental payments, which CMS approved in May 2016, was updated to clarify that the statutory provision
prohibiting payments contingent on local funding has not been waived. However, the agency has not sent similar letters to other demonstration states or states making
supplemental payments under a Medicaid state plan. In light of GAO's finding that, among selected states, supplemental payments were often contingent on the availability of
local funding, GAO maintains that CMS should issue written guidance to all states communicating its policy prohibiting Medicaid payments contingent on the availability of
local funding. Such action could help curtail the practice of states making large supplemental payments in excess of costs.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Health and Human Services,3/29/2019
2016,26,1,"http://www.gao.gov/duplication/action_tracker/676152#t=0
",Addressed,No,Health: Eligibility of Medicare Providers and Suppliers (2016-26),"The Centers for Medicare & Medicaid Services could use better information to help prevent ineligible providers and suppliers from enrolling in the Medicare program and
improperly obtaining Medicare funds, potentially reducing the billions of dollars in improper payments that the program has paid out in recent years."," The Acting Administrator of the Centers for Medicare & Medicaid Services (CMS) should modify the CMS software integrated into the Provider Enrollment, Chain and Ownership
System (PECOS) to include specific flags to help identify potentially questionable practice location addresses, such as Commercial Mail Receiving Agency (CMRA), vacant, and
invalid addresses."," On May 17, 2016, CMS provided GAO a copy of the PECOS release package, dated January 2016, which includes the new PECOS enhancements. Specifically, the enhancements replaced
the Finalist address validation software with improved software, including Deliver Point Verification. The new software incorporates the types of flags that GAO recommended in
June 2015 and will help CMS ensure that providers with ineligible practice locations are not listed in PECOS.",Cost Savings & Revenue Enhancement,Executive Branch,Centers for Medicare and Medicaid Services,11/15/2016
2016,26,2,"http://www.gao.gov/duplication/action_tracker/676152#t=1
",Addressed,No,Health: Eligibility of Medicare Providers and Suppliers (2016-26),"The Centers for Medicare & Medicaid Services could use better information to help prevent ineligible providers and suppliers from enrolling in the Medicare program and
improperly obtaining Medicare funds, potentially reducing the billions of dollars in improper payments that the program has paid out in recent years."," The Acting Administrator of the Centers for Medicare & Medicaid Services (CMS) should collect information on all licenses held by providers that enroll into the Provider
Enrollment, Chain and Ownership System (PECOS) by using data sources that contain this information, including licenses obtained from other states, and expand the License
Continuous Monitoring (LCM) report to include all licenses; and at least annually review databases, such as that of the Federation of State Medical Boards (FSMB), to check for
disciplinary actions."," In response to GAO's June 2015 recommendation, CMS officials provided GAO with supporting documentation on May 19, 2016 that shows that CMS incorporated the FSMB database
into its automatic screening process. Even though CMS did not expand the LCM report to include all licenses, CMS incorporated FSMB into its automatic screening process to
regularly check for licensure updates and disciplinary actions against enrolled provider and suppliers, as well as to collect all license information held by providers that
apply to enroll in PECOS, thereby enhancing its ability to prevent ineligible providers from billing Medicare.  ",Cost Savings & Revenue Enhancement,Executive Branch,Centers for Medicare and Medicaid Services,11/15/2016
2016,27,3,"http://www.gao.gov/duplication/action_tracker/676153#t=2
",Addressed,No,Health: Medicaid Demonstration Approved Spending (2016-27),"The Secretary of Health and Human Services could potentially curtail spending growth of Medicaid demonstrations, which have resulted in the authorization of billions of
dollars in federal spending, by establishing specific criteria for assessing whether demonstration spending furthers Medicaid objectives and taking other steps to improve the
transparency and accountability of the approval process."," The Secretary of Health and Human Services should take steps to ensure Medicaid demonstration approval documentation consistently provides assurances—such as through
claiming protocols—that states will avoid duplicative spending by offsetting as appropriate all other federal revenues received when claiming federal Medicaid matching
funds."," The Department of Health and Human Services (HHS) has taken action to ensure that Medicaid demonstration approvals provide assurances that states will avoid duplicating
federal funds, as GAO recommended in its April 2015 report. In a review of approvals, issued on or after July 1, 2015 and posted on HHS's website as of August 12, 2016, GAO
found that all approvals with expenditure authorities for designated state health programs required claiming protocols or otherwise included assurances that duplication of
federal funds would be avoided. GAO also found that nearly all approvals for uncompensated care payment pools required claiming protocols or similar attachments that provided
assurances that funding would not exceed the provider's actual uncompensated care costs or that funding would be reported as offsetting revenue with regard to determining
Medicaid Disproportionate Share Hospital payments. Similarly, nearly all approvals for delivery system reform incentive payment pools included instructions for states to avoid
duplication of federal funds. These actions provide some assurance that federal demonstration expenditures will be coordinated with other federal funding for the purposes of
avoiding duplication.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Health and Human Services,11/15/2016
2016,27,1,"http://www.gao.gov/duplication/action_tracker/676153#t=0
",Not Addressed,No,Health: Medicaid Demonstration Approved Spending (2016-27),"The Secretary of Health and Human Services could potentially curtail spending growth of Medicaid demonstrations, which have resulted in the authorization of billions of
dollars in federal spending, by establishing specific criteria for assessing whether demonstration spending furthers Medicaid objectives and taking other steps to improve the
transparency and accountability of the approval process.", The Secretary of Health and Human Services should issue criteria for assessing whether section 1115 expenditure authorities are likely to promote Medicaid objectives.," The Department of Health and Human Services (HHS) partially concurred with GAO's April 2015 recommendation and took some steps to issue the recommended criteria; however,
the criteria did not resolve the problems GAO identified. Specifically, HHS issued general criteria for assessing whether Medicaid section 1115 demonstration expenditure
authorities are likely to promote Medicaid objectives and posted the criteria to its website in August 2015. GAO found the general criteria were not sufficiently specific to
allow a clear understanding of what HHS considers to be approvable for Medicaid purposes. HHS later removed these criteria from its website. As of December 2018, the
agency's website lists six broad areas of reforms that, according to agency officials, indicate the types of reforms that HHS encourages states to consider. For example,
these reforms include advancing innovative delivery system and payment models and promoting efficiencies. However, according to agency officials, the areas cited are not
criteria for what the agency would have approved under demonstrations. GAO maintains that specific criteria are needed for states and others to understand what the agency
considers to be likely to promote Medicaid objectives. Until such criteria are issued, the rationale for the agency's approvals of expenditure authorities, which can amount to
billions of dollars in federal spending, will not be transparent.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Health and Human Services,3/29/2019
2016,27,2,"http://www.gao.gov/duplication/action_tracker/676153#t=1
",Partially Addressed,No,Health: Medicaid Demonstration Approved Spending (2016-27),"The Secretary of Health and Human Services could potentially curtail spending growth of Medicaid demonstrations, which have resulted in the authorization of billions of
dollars in federal spending, by establishing specific criteria for assessing whether demonstration spending furthers Medicaid objectives and taking other steps to improve the
transparency and accountability of the approval process."," The Secretary of Health and Human Services should ensure the application of these criteria is documented in all Department of Health and Human Services (HHS) approvals of
section 1115 demonstrations."," As of November 2018, HHS had taken some steps to ensure that the bases for its approval decisions are documented in all approvals of section 1115 demonstrations, in response
to GAO's April 2015 recommendation with which it agreed. In December 2017, HHS's Centers for Medicare & Medicaid Services (CMS) issued a letter to state Medicaid
officials stating that the agency had begun requesting additional documentation of the demonstration purposes being served by certain types of previously approved funding in
demonstration proposals and was taking certain steps to ensure that only allowable costs were matched by federal Medicaid funds. In April 2018, CMS officials stated that the
agency had begun addressing in approval documents how each intervention proposed by the state was determined to be likely to promote Medicaid objectives. In November 2018,
officials reported that this step would be included in formal written protocols that outline the agency's procedures for application review and preparation of approval
documents for section 1115 demonstrations. Once CMS completes and implements the written protocols, stakeholders should be able to more easily and consistently assess the
agency's decisions.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Health and Human Services,3/29/2019
2016,28,1,"http://www.gao.gov/duplication/action_tracker/676154#t=0
",Partially Addressed,Yes,Health: Medicaid Eligibility Determinations (2016-28),The Centers for Medicare & Medicaid Services should assess the accuracy of federal Medicaid eligibility determinations to minimize the risk of improper payments.," The Administrator of the Centers for Medicare & Medicaid Services (CMS) should conduct reviews of federal Medicaid eligibility determinations to ascertain the accuracy of
these determinations and institute corrective action plans where necessary."," The Department of Health and Human Services (HHS) has taken some steps to improve the accuracy of Medicaid eligibility determinations, as GAO recommended in October 2015, but
has not yet conducted a systematic review of federal eligibility determinations. In July 2017, HHS issued its final rule on the Payment Error Rate Measurement (PERM) program,
and stated that it would include reviews of federal eligibility determinations in states that have delegated that authority. In December 2017, HHS provided information noting
that the first cycle of the revised PERM includes two states where there were federal eligibility determinations. The results will be reported in November 2019. As of
February, 2019, it is too early to assess whether the revised PERM program will be sufficient for identifying and correcting errors and associated payments. We will continue
to monitor HHS's implementation of the revised PERM to determine if HHS is ascertaining the accuracy of federal eligibility determinations and taking corrective action where
necessary.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Health and Human Services,3/29/2019
2016,29,1,"http://www.gao.gov/duplication/action_tracker/676155#t=0
",Partially Addressed,No,Health: Medicaid Payments to Institutional Providers (2016-29),"The Centers for Medicare & Medicaid Services should take steps to improve the oversight of state Medicaid payments to institutional providers and better ensure that the
federal government does not provide funds for excessive state payments made to certain providers, which could result in savings of hundreds of millions of dollars."," The Administrator of the Centers for Medicare & Medicaid Services (CMS) should take steps to ensure that states report accurate provider-specific payment data for all
payments."," CMS has taken action to require states to report provider specific data for all payments, as GAO recommended in April 2015, but has not ensured state compliance with the
requirements. GAO reported that CMS collected provider-specific data on claims-based payments, but did not routinely collect data on supplemental payments. Generally,
supplemental payments are lump sum payments that many states make to certain providers, not based on claims for services provided. Without provider-specific information on
supplemental payments, CMS cannot identify and assess total payments at the provider level. In April 2018, CMS officials stated that the Transformed Medicaid Statistical
Information System (T-MSIS) requires states to report supplemental payments made to individual providers and states are required to report a National Provider Identifier (NPI)
number—a unique 10-digit identification number assigned to health care providers. According to CMS officials, T-MSIS has the potential to produce reports that show
supplemental payments by individual provider. Based on a CMS sample data report, GAO found that not all states report supplemental payments by individual provider and NPI as
required. In October 2018, CMS officials stated that T-MSIS data go through two quality reviews to assess the accuracy and completeness of state reporting of required data in
T-MSIS. Further, linking providers with claims for payment is one of the twelve top data quality priorities identified by CMS. It is unclear when these efforts will result in
all states reporting NPIs for supplemental payments. To the extent CMS's efforts result in states reporting accurate information on supplemental payments made to individual
providers and accurate NPIs for providers, CMS may be able to combine supplemental payment information with information states submit on their regular payments made to
individual providers. Doing so will improve CMS's ability to determine the total amount of Medicaid payments to individual providers. Moreover, the enhanced information may
help CMS identify for further review those provider payments that are potentially excessive.",Cost Savings & Revenue Enhancement,Executive Branch,Centers for Medicare & Medicaid Services,3/29/2019
2016,29,2,"http://www.gao.gov/duplication/action_tracker/676155#t=1
",Not Addressed,Yes,Health: Medicaid Payments to Institutional Providers (2016-29),"The Centers for Medicare & Medicaid Services should take steps to improve the oversight of state Medicaid payments to institutional providers and better ensure that the
federal government does not provide funds for excessive state payments made to certain providers, which could result in savings of hundreds of millions of dollars."," The Administrator of the Centers for Medicare & Medicaid Services (CMS) should develop a policy establishing criteria to determine when provider-specific payments are
economical and efficient."," No executive action taken. CMS has not developed a policy establishing criteria to determine when provider-specific payments are economical and efficient, as GAO recommended
in April 2015.  As of November 2018, CMS announced that it was planning a proposed rule that may address this issue. The agency plans to release the proposed rule for
comment by spring 2019. To the extent CMS's efforts result in criteria for determining the economy and efficiency of payments to individual providers, it will improve the
agency's ability to identify excessive payments.",Cost Savings & Revenue Enhancement,Executive Branch,Centers for Medicare & Medicaid Services,3/29/2019
2016,29,3,"http://www.gao.gov/duplication/action_tracker/676155#t=2
",Not Addressed,Yes,Health: Medicaid Payments to Institutional Providers (2016-29),"The Centers for Medicare & Medicaid Services should take steps to improve the oversight of state Medicaid payments to institutional providers and better ensure that the
federal government does not provide funds for excessive state payments made to certain providers, which could result in savings of hundreds of millions of dollars."," Once criteria are established, the Administrator of the Centers for Medicare & Medicaid Services (CMS) should develop a process for identifying and reviewing payments to
individual providers to determine if such payments meet the criteria."," No executive action taken. CMS has not developed a process for identifying and reviewing payments to individual providers to determine whether provider-specific payments are
economical and efficient, as GAO recommended in April 2015.  As of November 2018, CMS announced that it was planning a proposed rule that may address this issue. The
agency plans to release the proposed rule for comment by spring 2019. To the extent CMS issues additional guidance that results in a review process of all Medicaid payments
made to individual providers in conjunction with criteria to determine economy and efficiency of payments, it will help ensure that CMS reviews all state Medicaid payment
arrangements, including supplemental payments, and enhance CMS's ability to identify and curtail excessive payments in a systematic manner across all states.",Cost Savings & Revenue Enhancement,Executive Branch,Centers for Medicare & Medicaid Services,3/29/2019
2016,30,1,"http://www.gao.gov/duplication/action_tracker/676156#t=0
",Partially Addressed,No,Health: Medicare Payments by Place of Service (2016-30),"Medicare could save billions of dollars if Congress were to equalize the rates Medicare pays for certain health care services, which often vary depending on where the service
is performed."," Congress should consider directing the Secretary of Health and Human Services to equalize payment rates between settings for evaluation and management office visits and other
services that the Secretary deems appropriate and return the associated savings to the Medicare program."," As of March 2019, no additional legislative action identified. While Congress enacted legislation in November 2015 to exclude services furnished by off-campus hospital
outpatient departments from higher payment effective January 1, 2017, this exclusion, as amended, does not apply to services furnished by providers that were under
construction or billing as hospital outpatient departments prior to November 2015. All providers billing as hospital outpatients during GAO's study (issued in December 2015)
continue to be paid under the higher rate. In addition, this exclusion does not apply to services provided by on-campus hospital outpatient departments. However, the Centers
for Medicare & Medicaid Services (CMS) has taken some action. In November 2018, CMS issued a final rule capping payment rates for certain services furnished by the
off-campus hospital outpatient departments that existed or were under construction in 2015 at the physician fee schedule rate. Since these services furnished by these
off-campus hospital outpatient departments are currently paid under a higher rate, the payment cap would equalize payment rates for clinical visits between settings. The
application of the payment cap will take place over 2 years. In 2019, 50 percent of the payment reduction will be applied and in 2020 and subsequent years 100 percent of the
payment reduction will be applied. However, only specific clinical visits are affected, and other services will continue to be paid at the higher rate. Moreover, CMS's
authority to implement this rule has been challenged in federal district court. GAO plans to continue to monitor congressional action and any additional agency actions,
including actions to equalize payment rates that Medicare pays for evaluation and management services in all hospital outpatient departments regardless of whether they are
deemed on-campus or off-campus. Until such action is taken to equalize payment rates Medicare pays for certain health care services, as GAO suggested in December 2015,
Medicare and beneficiaries could continue to pay more for the same health care service depending on where the service is performed.",Cost Savings & Revenue Enhancement,Congressional,Congress,3/29/2019
2016,31,1,"http://www.gao.gov/duplication/action_tracker/676161#t=0
",Addressed,No,Income security: Disability Insurance and Federal Workers' Compensation (2016-31),"The Social Security Administration should take steps to minimize overpayments from the Social Security Disability Insurance program to individuals who also received federal
workers' compensation, which could help to achieve potential cost savings associated with millions of dollars of overpayments from the Social Security Disability Insurance
program."," The Commissioner of Social Security should review the potential Disability Insurance (DI) overpayments resulting from Federal Employees' Compensation Act (FECA) benefits
identified in GAO's case studies, as well as any indicators of fraudulent activity related to FECA benefits that were not self-reported by DI beneficiaries, and establish
debt-collection efforts and fraud-related penalties, as appropriate."," In September 2017, the Social Security Administration (SSA) provided documentation that it had reviewed the potential DI overpayments resulting from FECA benefits identified
in GAO's case studies, as GAO recommended in July 2015. SSA stated that it identified any indicators of fraudulent activity and established debt-collection efforts, as
appropriate. This activity helped ensure that the agency does not continue to overpay these beneficiaries, who may face economic hardship in repaying these large debts. ",Cost Savings & Revenue Enhancement,Executive Branch,Social Security Administration,3/21/2018
2016,31,2,"http://www.gao.gov/duplication/action_tracker/676161#t=1
",Partially Addressed,No,Income security: Disability Insurance and Federal Workers' Compensation (2016-31),"The Social Security Administration should take steps to minimize overpayments from the Social Security Disability Insurance program to individuals who also received federal
workers' compensation, which could help to achieve potential cost savings associated with millions of dollars of overpayments from the Social Security Disability Insurance
program."," The Commissioner of Social Security should review the instances described in GAO's report in which Social Security Administration (SSA) staff did not obtain proof of Federal
Employees' Compensation Act (FECA) benefits that were reported by Disability Insurance (DI) beneficiaries and (1) determine the reasons for these occurrences and whether
this is a pervasive problem; and (2) if necessary, design appropriate controls or make other efforts, such as staff training, to help ensure SSA staff obtain proof of
workers' compensation payments, as required by SSA policy."," In December 2017, SSA stated that it completed reviewing the instances described in GAO's report in which SSA staff did not obtain proof of FECA benefits that DI
beneficiaries reported nor took follow-up actions as needed, as GAO recommended in July 2015. As of January 2019, SSA was continuing to finalize a business process to help
facilitate SSA staff obtaining proof of FECA benefits. SSA expected to issue related instructions in March 2019 and to issue training material to SSA staff in April 2019. It
will be important for SSA to continue its work to finalize the business process to have better assurance that its staff are identifying and preventing DI overpayments to
individuals who dutifully report their benefits to SSA.",Cost Savings & Revenue Enhancement,Executive Branch,Social Security Administration,3/29/2019
2016,31,3,"http://www.gao.gov/duplication/action_tracker/676161#t=2
",Partially Addressed,Yes,Income security: Disability Insurance and Federal Workers' Compensation (2016-31),"The Social Security Administration should take steps to minimize overpayments from the Social Security Disability Insurance program to individuals who also received federal
workers' compensation, which could help to achieve potential cost savings associated with millions of dollars of overpayments from the Social Security Disability Insurance
program."," The Commissioner of Social Security, in accordance with Office of Management and Budget (OMB) guidance, should compare the costs and benefits of alternatives to the Social
Security Administration's (SSA) current approach for reducing the potential for overpayments that result from the concurrent receipt of Federal Employees' Compensation Act
(FECA) benefits, which relies on beneficiaries to self-report any FECA benefits they receive. These alternatives could include, among others, routinely matching the Department
of Labor's (DOL) FECA program data with Disability Insurance (DI) program data to detect potential DI overpayments."," As of January 2019, SSA had considered alternatives to its current approach of relying on beneficiaries to self-report any FECA benefits they receive, as GAO recommended in
July 2015, but the agency had not completed its efforts. SSA told GAO that it continues to work with DOL to establish a Computer Matching Agreement to support the FECA data
exchange. SSA anticipated the agreement would be established in June 2019. Funding for the project has been deferred to fiscal year 2020. According to SSA, this agreement
establishes the terms, conditions, and safeguards under which DOL will disclose FECA payment data for offsetting DI benefits in accordance with federal law. GAO will continue
to monitor SSA's work in this area. It will be important for SSA to follow through with these plans in order to help the agency identify and prevent potential DI overpayments.",Cost Savings & Revenue Enhancement,Executive Branch,Social Security Administration,3/29/2019
2016,31,4,"http://www.gao.gov/duplication/action_tracker/676161#t=3
",Partially Addressed,Yes,Income security: Disability Insurance and Federal Workers' Compensation (2016-31),"The Social Security Administration should take steps to minimize overpayments from the Social Security Disability Insurance program to individuals who also received federal
workers' compensation, which could help to achieve potential cost savings associated with millions of dollars of overpayments from the Social Security Disability Insurance
program."," The Commissioner of Social Security should strengthen internal controls designed to prevent Disability Insurance (DI) overpayments due to the concurrent receipt of Federal
Employees' Compensation Act (FECA) benefits by implementing the alternative that provides the greatest net benefits.  "," As of January 2019, the Social Security Administration (SSA) had taken steps to strengthen internal controls, as GAO recommended in July 2015, but it had not completed its
efforts. SSA told GAO that it continues to work with the Department of Labor to establish a Computer Matching Agreement to support the FECA data exchange. SSA anticipated the
agreement would be established in June 2019. Funding for the project has been deferred to fiscal year 2020. According to SSA, if the agreement is established, SSA will use the
FECA benefit data to improve efficiencies in its ability to offset/reduce DI benefits when an individual is concurrently receiving FECA benefits. GAO will continue to monitor
SSA's work in this area. It will be important for SSA to follow through with these plans in order to help the agency identify and prevent potential DI overpayments.",Cost Savings & Revenue Enhancement,Executive Branch,Social Security Administration,3/29/2019
2016,32,1,"http://www.gao.gov/duplication/action_tracker/676162#t=0
",Partially Addressed,No,Income security: Disability Insurance Overpayments (2016-32),"To help prevent the loss of billions of dollars, the Social Security Administration should take steps to prevent overpayments to beneficiaries of the Disability Insurance
program and improper waivers of beneficiaries' overpayment debt."," To minimize the potential effect of vulnerabilities in the work reporting process, the Social Security Administration (SSA) should take steps to help ensure that work
information is entered directly into eWork, the system of record for work information, and issue required receipts. Such steps could include: (1) improving and issuing
guidance and training to field and 800-number staff to help ensure they log information into eWork and issue required receipts or (2) establishing policies to monitor alerts
to help ensure that work information for concurrent beneficiaries is reflected in Supplemental Security Income (SSI) and Disability Insurance (DI) systems, and taking steps to
monitor and make enhancements to systems or guidance, as needed."," As of November 2018, SSA had taken a number of steps to implement GAO's October 2015 recommendation, but SSA needs to clarify how recent efforts ensure work information for
concurrent beneficiaries is monitored to ensure overpayments from non-electronic wage reporting do not occur. SSA previously reported that it had reinforced and updated its
training for the Field and Processing Center staff, and had reminded staff about items surrounding overpayments and waivers. In addition, SSA officials reported that on July
25, 2017, the agency communicated a new policy encouraging staff to immediately enter the Employer Identification Number in the Modernized Supplemental Security Income Claims
System and e-Work when processing wage and work reports. SSA also reported that it had taken a number of actions to increase electronic reporting by beneficiaries and others,
thereby increasing the incidence that work information is entered directly in SSA. These actions will reduce the incidence of non-electronic reporting and related errors.
However, the agency had not reported how it will monitor alerts that are generated from non-electronic wage reporting to ensure that this information is reflected in the SSI
and DI systems. Failing to ensure that work information is reflected in both systems could lead SSA to erroneously assess overpayments for concurrent beneficiaries who
properly report work.",Cost Savings & Revenue Enhancement,Executive Branch,Social Security Administration,3/29/2019
2016,32,2,"http://www.gao.gov/duplication/action_tracker/676162#t=1
",Not Addressed,No,Income security: Disability Insurance Overpayments (2016-32),"To help prevent the loss of billions of dollars, the Social Security Administration should take steps to prevent overpayments to beneficiaries of the Disability Insurance
program and improper waivers of beneficiaries' overpayment debt."," To further ensure the effective screening of work reports, the Social Security Administration (SSA) should monitor its process for handling work reports to determine whether
staff are taking action on work reports in accordance with proper procedures, and provide feedback to staff as needed."," No executive action taken. SSA disagreed with GAO's October 2015 recommendation and, as of November 2018, maintained its position that existing processes address it. Under
its current process, SSA accepts a beneficiary's return to work allegation (work report), but does not verify the information when the wages are reported, instead verifying it
during its continuing disability review process. However, SSA accepts some work reports without a continuing disability review; therefore, absent an oversight process to
ensure that work reports are properly screened, this approach may be missing opportunities to prevent overpayments for unreported work.",Cost Savings & Revenue Enhancement,Executive Branch,Social Security Administration,3/29/2019
2016,32,3,"http://www.gao.gov/duplication/action_tracker/676162#t=2
",Partially Addressed,No,Income security: Disability Insurance Overpayments (2016-32),"To help prevent the loss of billions of dollars, the Social Security Administration should take steps to prevent overpayments to beneficiaries of the Disability Insurance
program and improper waivers of beneficiaries' overpayment debt."," To enhance the ease and integrity of the work reporting process, the Social Security Administration (SSA) should study the costs and benefits of automated reporting options,
including options similar to those currently available for Supplemental Security Income (SSI) recipients but that do not go as far as automating the continuing disability
review process."," As of November 2018, SSA had taken steps to study the costs and benefits of automated reporting options as GAO recommended in October 2015, although some efforts are still
under way. In response to Section 826 of the Bipartisan Budget Act of 2015 (BBA) (Pub. L. No. 114-74), SSA reported that it had drafted a business process proposal to build an
Internet wage reporting system for Social Security Disability Insurance (SSDI) beneficiaries. In September 2017, SSA implemented myWageReport (myWR), a new tool located in the
""my Social Security"" portal that is accessible online. As of June 2018, myWR allowed SSDI beneficiaries, representative payees, SSI recipients, concurrent beneficiaries,
and deemors to report wages electronically. myWR determines the entitlement and automatically forwards the wage report to either the SSI system or eWork, the DI system.
According to SSA, this tool automatically generates a receipt to the reporter. SSA also reported that Section 824 of the BBA allows the agency to enter into information
exchanges with payroll providers to obtain wage data. In August 2018, SSA officials reported that the agency was developing the information exchange and was collecting and
storing authorizations from SSDI beneficiaries and SSI recipients in order to obtain their payroll data via the exchange. SSA officials reported that SSA was negotiating a
contract with a potential vendor and that implementing the information exchange is contingent upon successful contract negotiations. Finally, SSA reported that it planned to
incorporate the wage and earnings data collected through the information exchange into its draft business process (Work Smart). According to SSA, Work Smart combines several
business processes into one unified approach that will identify cases requiring a work continuing disability review. While these efforts partially address the recommendation,
SSA has not provided information on the costs and benefits of a telephone reporting option for DI beneficiaries, which is currently available to SSI beneficiaries and would
provide an automated option for those who lack access to the Internet.",Cost Savings & Revenue Enhancement,Executive Branch,Social Security Administration,3/29/2019
2016,32,4,"http://www.gao.gov/duplication/action_tracker/676162#t=3
",Partially Addressed,No,Income security: Disability Insurance Overpayments (2016-32),"To help prevent the loss of billions of dollars, the Social Security Administration should take steps to prevent overpayments to beneficiaries of the Disability Insurance
program and improper waivers of beneficiaries' overpayment debt."," To enhance beneficiary understanding of work reporting requirements, the Social Security Administration (SSA) should clarify work reporting requirements provided to
beneficiaries, and explore options for increasing the frequency of reporting reminders to Disability Insurance (DI) beneficiaries, similar to those currently available to
Supplemental Security Income (SSI) recipients."," In November 2018, SSA reported taking several actions to address GAO's October 2015 recommendation, including sending information on wage reporting responsibilities to
beneficiaries and advocacy groups in conjunction with specific changes related to electronic wage reporting. SSA also reported it plans to work with its headquarters and
regional personnel to review the scope of current and planned activities relating to increasing the frequency of reporting responsibilities to DI beneficiaries. After doing
so, SSA reported it will assess if additional efforts or enhancements to current processes are needed. SSA also reported it plans to complete this assessment and begin taking
additional action, if needed, by the end of January 2019. Without clearly and frequently reminding DI beneficiaries of the work reporting requirements, beneficiaries may fail
to comply with SSA's complex program rules, and receive overpayments.",Cost Savings & Revenue Enhancement,Executive Branch,Social Security Administration,3/29/2019
2016,32,5,"http://www.gao.gov/duplication/action_tracker/676162#t=4
",Partially Addressed,Yes,Income security: Disability Insurance Overpayments (2016-32),"To help prevent the loss of billions of dollars, the Social Security Administration should take steps to prevent overpayments to beneficiaries of the Disability Insurance
program and improper waivers of beneficiaries' overpayment debt."," To improve compliance with waiver policies, the Social Security Administration (SSA) should develop a timetable for implementing updates to its Debt Management System to:
align system controls with SSA policy so that waivers over $1,000 cannot be administratively waived, and ensure that evidence supporting waiver decisions is sufficiently
maintained to allow for subsequent monitoring and oversight."," As of November 2018, SSA had reported taking a number of actions to address GAO's October 2015 recommendation. SSA reported that in August 2017 its Investment Review Board
approved the Overpayment Redesign Project, a multi-year project that will include functionality to ensure that staff cannot administratively waive overpayments exceeding
$1,000. In November 2018, the agency reported that it expects to put controls in place in fiscal year 2020 to ensure that technicians cannot administratively waive
overpayments over $1,000. GAO will continue to monitor SSA's progress and expected timetable for completing this effort.",Cost Savings & Revenue Enhancement,Executive Branch,Social Security Administration,3/29/2019
2016,32,6,"http://www.gao.gov/duplication/action_tracker/676162#t=5
",Partially Addressed,No,Income security: Disability Insurance Overpayments (2016-32),"To help prevent the loss of billions of dollars, the Social Security Administration should take steps to prevent overpayments to beneficiaries of the Disability Insurance
program and improper waivers of beneficiaries' overpayment debt."," To improve compliance with waiver policies, the Social Security Administration (SSA) should take steps to regularly assess the accuracy of Disability Insurance (DI) waiver
decisions, particularly for administrative waivers and for some waivers under $2,000. This could include periodically reviewing approved and denied DI waivers through its
continuous quality initiative."," In November 2018, SSA reported that it took several actions to clarify its waiver policies and procedures. SSA officials reported that the agency produced a comprehensive
training series on overpayment and waiver policies and procedures. The eight-part training series covered four areas: overpayment basics, overpayment request for
reconsideration and waiver, waiver recovery, and personal conferences. SSA officials also reported that the agency built a one-stop resource shop of policy references,
including easy access to useful tools for staff. Further, SSA officials reported that the agency clarified several policies that were identified in the Continuous Quality
report, addressing, among other things, the Administrative Tolerance Decision Tree to assist staff with making appropriate decisions to waive low-dollar overpayments. Finally,
SSA reported that its Office of Quality Review reviewed the accuracy of Supplemental Security Income waivers for overpayments under $2,000, and the Continuous Quality
workgroup was reviewing the accuracy of DI waivers, but SSA had no plans to do these assessments regularly. As of November 2018, SSA continued to believe that its actions
resolve this recommendation. However, in the absence of regular, targeted reviews, SSA lacks assurance that waivers of DI overpayment debts—especially low-dollar amounts
that lack supervisory review—are being processed correctly.",Cost Savings & Revenue Enhancement,Executive Branch,Social Security Administration,3/29/2019
2016,33,1,"http://www.gao.gov/duplication/action_tracker/676163]#t=0
",Partially Addressed,No,Income security: Disability Reviews (2016-33),"The Social Security Administration may increase federal savings realized as a result of disability reviews by further considering factors that affect individuals' expected
lifetime benefits when prioritizing its reviews of Disability Insurance and Supplemental Security Income cases."," The Acting Commissioner of Social Security should direct the Deputy Commissioner of Operations to further consider cost savings as part of the Social Security
Administration's (SSA) prioritization of full medical reviews. Options could include considering the feasibility of prioritizing different types of beneficiaries on the
basis of their estimated average savings and, as appropriate, integrating case-specific indicators of potential cost savings, such as beneficiary age and benefit amount, into
its modeling or prioritization process for lower-priority cases."," As of December 2018, SSA is exploring the feasibility and desirability of GAO's February 2016 recommendation, but has not completed its assessment. Initially, SSA partially
agreed with the recommendation, stating that, although it could do more to increase the return on its continuing disability reviews (which include full medical reviews), the
agency's statistical models and prioritization process already do much of what was recommended. In July 2017, SSA stated that there is no accepted way to accurately predict
future benefit payments at the individual level and that any improvement from implementing the recommendation would be minimal—and would be reduced over time as the
continuing disability review (CDR) backlog diminishes—because SSA already considers expected return on investment by cohort in its overall approach to prioritizing cases for
review. It is unclear whether SSA will be able to achieve and sustain currency in its CDR workloads. Even if SSA were to eliminate the backlog of full medical reviews,
refining its prioritization process would enable the agency to more efficiently use its resources with any future backlogs. SSA could use actuarial considerations to
prioritize refined cohorts of beneficiaries (e.g., types of Disability Insurance beneficiaries) on the basis of their estimated average savings if benefits were discontinued.
SSA's Deputy Commissioner of Operations could collaborate with SSA's Office of the Chief Actuary on this work as needed. SSA also stated that age is considered in its
statistical models. However, these models predict medical improvement and are not designed to take expected cost savings into account. In August 2018, SSA stated that it is
evaluating the models' effectiveness and exploring models that more explicitly incorporate projected savings but has not completed its assessment. If SSA further
incorporates cost savings into its process for selecting continuing disability reviews to conduct, the agency could realize greater savings by targeting cases with the highest
potential savings among those with the highest likelihood of benefit cessation.",Cost Savings & Revenue Enhancement,Executive Branch,Social Security Administration,3/29/2019
2016,34,1,"http://www.gao.gov/duplication/action_tracker/676164#t=0
",Addressed,No,Income security: VA's Individual Unemployability Benefit (2016-34),"To potentially achieve cost savings, the Department of Veterans Affairs should develop a plan to study whether age should be considered when deciding if veterans are
unemployable due to service-connected disabilities. By comparison, other benefit programs, such as Social Security Disability Insurance, consider retirement age a cause for
ineligibility and convert benefits for those reaching their full retirement age to a Social Security retirement benefit. If it were determined that Total Disability Individual
Unemployability benefits should be provided only to veterans younger than their full Social Security retirement age, the agency could achieve an estimated $15 billion in
savings from 2015 through 2023, according to the Congressional Budget Office."," The Secretary of Veterans Affairs (VA) should direct the Under Secretary for Benefits to develop a plan to study whether age should be considered when deciding if veterans
are unemployable."," In October 2017, VA completed a study to determine if age should be a factor in deciding Total Disability Individual Unemployability (TDIU) and whether or not to use positive
vocational assessments to disallow TDIU claims, as GAO recommended in June 2015. VA also briefed senior VA leadership on the study. The study first compared two potential
age-specific TDIU eligibility policies: (1) placing a cap on the age at which veterans can begin receiving benefits and (2) placing restrictions on the age for both initial
claimants and existing beneficiaries. VA concluded that both alternative eligibility policies would reduce the number of veterans receiving TDIU benefits. With regard to
reviewing if VA can use positive vocational assessments to disallow TDIU benefits for veterans whose assessments indicated they would be employable after rehabilitation, VA
determined that the small number of TDIU recipients that had received vocational assessments did not allow them to study the effect of disallowing benefits on such a
population. Upon reviewing the results of both parts of the study, VA decided not to make policy changes for the TDIU benefit. VA has addressed this recommendation by
completing the study. Although GAO recognizes that an age cap would reduce the number of veterans receiving benefits, it is also important that TDIU eligibility policies are
consistent with the program's purpose and ensure that individual veterans are compensated appropriately based on their particular circumstances.  ",Cost Savings & Revenue Enhancement,Executive Branch,Department of Veterans Affairs,3/21/2018
2017,1,1,"http://www.gao.gov/duplication/action_tracker/683551#t=0
",Partially Addressed,No,Agriculture: Federal Actions to Protect Pollinators and Improve Agricultural Production (2017-01),"A coordinated federal approach to monitoring the status of wild, native bees would reduce the potential for fragmentation and improve understanding of their population status
and threats to their health."," To improve the effectiveness of federal efforts to monitor wild, native bee populations, GAO recommends that the Secretary of Agriculture, as a co-chair of the White House
Pollinator Health Task Force, coordinate with other Task Force agencies that have monitoring responsibilities to develop a mechanism, such as a federal monitoring plan, that
would (1) establish roles and responsibilities of lead and support agencies, (2) establish shared outcomes and goals, and (3) obtain input from relevant stakeholders, such as
states."," As of January 2019, the U.S. Department of Agriculture (USDA) had taken relevant and positive actions but had not yet fully implemented GAO's February 2016 recommendation
for monitoring wild, native bees. According to a senior USDA official, a Native Bee Monitoring Steering Committee composed of representatives from four USDA agencies is
developing a response to GAO's recommendation. According to the official, the steering committee has taken or plans to take the following activities regarding a monitoring
plan: Held a stakeholder listening session on June 28, 2017, to obtain public input on the monitoring program. In November 2017 USDA led a symposium to discuss the input and
gathered additional recommendations from symposium participants based on monitoring programs for other declining species of concern, such as birds, bats, and butterflies.
Wrote a prospectus that delineates activities being conducted by relevant federal agencies with responsibilities for surveying species of concern, including plans to
coordinate activities and outline individual roles and responsibilities towards facilitating a national monitoring plan. According to the senior official, the steering
committee worked with officials in USDA to ask other federal agencies associated with the Pollinator Task Force to summarize their current and future activities in support of
monitoring native bee populations. The report was completed in January 2019. Drafted a whitepaper with scientific recommendations on a national native bee monitoring strategy,
based on scientific expert opinion gathered from university and governmental experts on bees, statisticians, modelers and ecologists, and conservation biologists at a
""Scientists' Summit"" April 24-25, 2018. The senior USDA official said in January 2019 that the final draft was undergoing clearance by the federal agencies with
co-authors on the paper. The clearance process must be completed before the manuscript can be submitted to the journal Science. Finalizing the whitepaper will help USDA and
other federal agencies implement the recommendation to develop a mechanism for monitoring wild, native bee populations.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Agriculture,3/29/2019
2017,2,2,"http://www.gao.gov/duplication/action_tracker/683514#t=1
",Addressed,No,Defense: Defense Virtual Training (2017-02),"The Army, Air Force, and Marine Corps need to improve the management and oversight of their virtual training programs to avoid fragmentation and more efficiently and
effectively acquire and integrate virtual devices into operational training and potentially save tens of millions of dollars."," The Army should modify its policies to define how post-fielding training effectiveness analysis should be conducted and the process for selecting existing virtual training
devices for such analysis to better prioritize Army resources for conducting such analyses."," In March 2017, the Army published the Training Effectiveness Analysis Best Practices Guide, which defines how post-fielding training effectiveness analysis should be
conducted, as GAO recommended in August 2016. As of August 2017, Army officials stated that virtual training devices are selected for post-fielding training effectiveness
analysis based on a variety of factors that are considered by senior Army leaders. The Army's goal is to conduct one to two training effectiveness analyses of virtual
training devices per fiscal year. By more clearly defining the types of qualitative and quantitative analytical techniques used to analyze the training effectiveness of its
virtual training devices and the process used to select devices for analysis, the Army is better positioned to assess the value of these devices in meeting unit training
needs.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,10/18/2017
2017,2,3,"http://www.gao.gov/duplication/action_tracker/683514#t=2
",Addressed,No,Defense: Defense Virtual Training (2017-02),"The Army, Air Force, and Marine Corps need to improve the management and oversight of their virtual training programs to avoid fragmentation and more efficiently and
effectively acquire and integrate virtual devices into operational training and potentially save tens of millions of dollars."," The Air Force should continue to refine its planning for virtual training to incorporate the desirable characteristics of a comprehensive strategy, including developing a
risk-based investment strategy that identifies and prioritizes capability needs and includes a time line for addressing them."," In September 2017, the Air Force issued the Air Force Operational Training Infrastructure 2035 Flight Plan, which describes the Air Force's vision for a realistic and
integrated operational training environment and incorporates the desirable characteristics of a comprehensive strategy, as GAO recommended in September 2016. The Flight Plan
establishes 13 lines of effort to achieve this vision. Each line of effort includes the office of primary responsibility and required tasks, deliverables, and time frames. One
line of effort called for the development of a funding strategy for operational training infrastructure capabilities. That funding strategy was issued in December 2017. By
developing a comprehensive strategy, the Air Force is better positioned to acquire virtual training devices based on sound requirements and priorities.   ","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/21/2018
2017,2,1,"http://www.gao.gov/duplication/action_tracker/683514#t=0
",Partially Addressed,No,Defense: Defense Virtual Training (2017-02),"The Army, Air Force, and Marine Corps need to improve the management and oversight of their virtual training programs to avoid fragmentation and more efficiently and
effectively acquire and integrate virtual devices into operational training and potentially save tens of millions of dollars."," The Army should specify in Army guidance for developing virtual training device requirements that training developers consider and document the time available to train with
the devices and intended usage rates to achieve training tasks and proficiency goals during operational training."," As of November 2018, the Army had taken some steps to improve its guidance, as GAO recommended in August 2016, but did not plan to fully address the recommendation until
2021. Officials stated that the Army established target usage rates for existing virtual training devices and issued guidance and tracking tools for recording device usage.
However, the Army had not modified the guidance, cited in GAO's August 2016 report, to require that training developers consider the amount of time available to train with
or expected usage rates of new virtual training devices. According to Army officials, they will implement GAO's recommendation in a planned update to guidance on the
justification and validation of new virtual training devices scheduled for 2021. By updating this guidance, the Army will have the information it requires to evaluate the
amount of virtual training capabilities needed to achieve training tasks and proficiency goals during operational training.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/29/2019
2017,2,4,"http://www.gao.gov/duplication/action_tracker/683514#t=3
",Partially Addressed,No,Defense: Defense Virtual Training (2017-02),"The Army, Air Force, and Marine Corps need to improve the management and oversight of their virtual training programs to avoid fragmentation and more efficiently and
effectively acquire and integrate virtual devices into operational training and potentially save tens of millions of dollars."," The Marine Corps should develop guidance for the development and use of virtual training devices that includes (1) developing requirements for virtual training devices that
consider and document training tasks and objectives, required proficiency, and available training time; (2) setting target usage rates and collecting usage data; and (3)
conducting effectiveness analysis of virtual training devices that defines a consistent process for performing the analysis, including the selection of the devices to be
evaluated, guidelines on conducting the analysis, and the data that should be collected and assessed."," The Department of Defense (DOD) agreed with GAO's September 2017 recommendation and as of December 2018 the Marine Corps had completed some actions and had other ongoing
actions intended to address it. For example, in June 2017 the Marine Corps issued the Marine Corps Ground Training Simulations Implementation Plan. The plan provides a
framework for the Marine Corps' use of current and future virtual training technologies to align training development efforts and resources. However, Marine Corps officials
identified further actions that are needed to fully implement the recommendation. For example, according to officials, the Marine Corps is working to identify an approach to
capture training for individuals and units against training and readiness manual tasks that are completed with simulation programs. According to these officials, the Marine
Corps is also updating its training and readiness program manual to reflect actions they are taking to address GAO's recommendation and reemphasize the importance of more
effectively integrating ground simulations within current ground training approaches. A key goal for the document will be to direct the creation of live and simulated training
events that must be completed by units in order to report training readiness. Additionally, Marine Corps officials stated they are testing a new process, termed the Ground
Simulation Training Effectiveness Process, which will provide guidelines on conducting effectiveness analysis, including the selection of virtual training devices to be
evaluated and an identification of the data to be collected and assessed. Once these actions are fully implemented, the Marine Corps should be able to more effectively and
efficiently integrate virtual training devices into operational training.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/29/2019
2017,3,2,"http://www.gao.gov/duplication/action_tracker/683617#t=1
",Not Addressed,No,Defense: Construction Projects Supporting Military Contingency Operations (2017-03),"By improving oversight of contingency construction projects, the Department of Defense could potentially reduce duplication and save millions of dollars."," The Secretary of Defense should direct the Secretaries of the military departments, in coordination with the Under Secretary of Defense (Comptroller), to track the universe
and cost of ongoing and future contingency construction projects that are funded from operations and maintenance (O&M) appropriations."," No executive action taken. As of November 2018, the Department of Defense (DOD) had not taken action to address GAO's September 2016 recommendation to track the universe
and cost of ongoing and future contingency construction projects that are funded from O&M appropriations under section 2805 of Title 10, U.S. Code (unspecified minor
military construction authority). DOD continues to disagree with GAO's recommendation and therefore took no actions to implement it. Without the ability to track the
universe and cost of construction projects funded from O&M appropriations, DOD will continue to lack awareness regarding a significant portion of the costs of contingency
construction and therefore may not have full oversight of contingency construction undertaken to support urgent requirements. Actions to improve the quality of information
about O&M-funded contingency construction projects could help DOD oversee funds for construction and improve awareness of how much funding the department uses for
construction projects overall.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/29/2019
2017,3,1,"http://www.gao.gov/duplication/action_tracker/683617#t=0
",Partially Addressed,No,Defense: Construction Projects Supporting Military Contingency Operations (2017-03),"By improving oversight of contingency construction projects, the Department of Defense could potentially reduce duplication and save millions of dollars."," The Secretary of Defense should evaluate and improve the use of existing processes and authorities to the extent possible; determine whether additional authorities are needed
to support urgent construction needs; and revise existing departmental processes or seek additional authorities, as appropriate."," In November 2018, Department of Defense (DOD) officials said DOD is pursuing actions that may address GAO's September 2016 recommendation. In August 2016, DOD partially
agreed with the recommendation. In November 2018, DOD told GAO it has taken one corrective action and is pursuing one other corrective action that relate to GAO's
recommendation. Specifically, through a memorandum of agreement signed in January 2018 between the military departments; the U. S. Special Operations Command; and the Office
of the Assistant Secretary of Defense for Energy, Installations, and Environment (ASD (EI&E)), DOD has provided limited authority to the U. S. Special Operations Command
to execute certain contingency construction projects in scenarios specific to special operations forces. Additionally, according to ASD (EI&E) officials, DOD is working to
revise authorities and designations for construction agents in joint operational areas executing contingency construction.  The officials stated that DOD expects to have
the revisions completed and incorporated into DOD Directive 4270.5, Military Construction, in March 2019. According to the officials, these changes will improve flexibility
and responsiveness for construction projects in the contingency environment.  Improvements to existing processes and authorities are in concert with the intent of GAO's
recommendation and if implemented effectively may contribute to better support for urgent construction needs. However, GAO continues to believe that more action is needed,
because officials responsible for making construction decisions in the U.S. Central Command area of responsibility asserted that the current process was not sufficient to
provide the needed speed and flexibility. Further, DOD's use of its existing approaches for using operation and maintenance funds when constructing facilities in contingency
areas carries a risk of unintended results, such as financial, operational, and duplication risks described in GAO's August 2016 report.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/29/2019
2017,4,1,"http://www.gao.gov/duplication/action_tracker/683495#t=0
",Addressed,No,Defense: Defense Weather Satellites (2017-04),"The Department of Defense could reduce the risk of gaps in weather satellite capabilities by establishing formal mechanisms for coordination and collaboration with the
National Oceanic and Atmospheric Administration."," Establish formal mechanisms for coordination and collaboration between the Department of Defense (DOD) and the National Oceanic and Atmospheric Administration (NOAA) for
future space-based environmental monitoring planning efforts."," DOD has formalized its coordination with NOAA, as GAO recommended in March 2016. In January 2017, the Air Force and NOAA signed a memorandum of agreement that provides for
the parties to establish annexes for interagency acquisitions or other support on space-based environmental monitoring (SBEM) efforts. In November 2017, the Air Force and NOAA
signed an annex to that agreement specifying that both parties exchange information with one another and collaborate on a plan for collecting SBEM data. Specifically, the
annex arranges for engineering analysis, initial studies, and site surveys to plan for the possible relocation of a NOAA weather satellite over the Indian Ocean, an area of
concern for DOD's SBEM needs. The annex specifies roles and responsibilities for DOD and NOAA, which include ensuring that each agency remains informed of pertinent program
events and communications, participating in a working group and readiness reviews, and developing an operating concept for mission operations. The annex also specifies that
the Air Force will reimburse NOAA for costs related to analysis, planning activities, and ground station development. In December 2017, an Air Force official said another
annex, which would address the Air Force's interest in assessing data from the Indian National Satellite System for DOD's needs, is in its preliminary stages.  These
efforts do not cover collaboration between NOAA and DOD entities outside of the Air Force, but NOAA is engaged in a separate memorandum of agreement with the Navy. This
agreement includes four annexes that support coordination on SBEM activities: three signed in September 2014 and November 2017 involve sharing SBEM data, and a fourth signed
in October 2017 provides for exchanging information on recent developments and trends in SBEM technologies. In November 2017, NOAA reported that it and the Navy are exploring
potential future activities of mutual interest, such as the possibility of a follow-on to WindSat, a satellite that collects data on wind speed and direction at the ocean's
surface but that is approaching its end of life. Also in November 2017, the Air Force and NOAA responded to section 1607 of the National Defense Authorization Act for Fiscal
Year 2017, which directs the agencies to (1) jointly establish mechanisms to collaborate and coordinate in defining roles and responsibilities to carry out SBEM activities and
plan for future nongovernmental SBEM capabilities and (2) submit a report to appropriate congressional committees on the mechanisms established. Their report highlights the
memorandums of understanding and annexes discussed above as examples of collaboration and coordination mechanisms they have established. These actions should help NOAA and DOD
reduce the risk of gaps in weather satellite capabilities.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/21/2018
2017,5,1,"http://www.gao.gov/duplication/action_tracker/683499#t=0
",Partially Addressed,No,Defense: DOD Advertising (2017-05),The Department of Defense should improve coordination and information sharing across its fragmented advertising programs for more efficient and effective use of resources.," The Department of Defense (DOD) should develop a formal process for coordination among its components on crosscutting advertising issues to facilitate better leveraging of
resources."," As of December 2018, DOD has made considerable progress in developing a formal process for coordination regarding DOD's advertising program, as GAO recommended in May 2016.
However, the Air Force still needs to improve coordination of its efforts. On November 1, 2017, DOD issued a new instruction on military advertising that implements a formal
process for information sharing among the services and seeks to eliminate duplication, overlap, and fragmentation that may result from a lack of coordination. The instruction
requires coordination among the military service component advertising programs to share best practices and seek efficiencies through quarterly discussions among senior
marketing representatives of each service. Additionally, to further address potential overlap, the instruction requires coordination with public affairs functions across the
services. DOD reported that quarterly coordination meetings allow the military services to share new ideas, best practices, and lessons learned from their counterparts and
industry leaders, as well as discuss new marketing trends and technologies to enhance recruiting and create efficiencies. Further, the Army is consolidating both active and
National Guard advertising efforts within one organization. As a result of these efforts and the issuance of its instruction, DOD is better positioned to reduce unnecessary
duplication, overlap, and fragmentation and leverage its advertising resources. The Air Force is examining how to best coordinate its Reserve and Guard advertising efforts
with its active duty advertising program. However, plans regarding how best to coordinate have not been finalized and a timeframe for completion has not been identified. Until
the Air Force finalizes its coordination plans, there may be missed opportunities to pursue efficiencies and reduce unnecessary fragmentation and overlap.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/29/2019
2017,7,3,"http://www.gao.gov/duplication/action_tracker/683624#t=2
",Addressed,No,General government: Federal Grant Awards (2017-07),"To ensure federal funds are awarded efficiently, the National Park Service, the Fish and Wildlife Service, the Food and Nutrition Service, and the Centers for Disease Control
and Prevention should ensure their grant management staff review applications for potential duplication and overlap before awarding competitive grants and cooperative
agreements."," To reduce the risk of duplicative and overlapping funding at the grant award level, the Secretary of Health and Human Services (HHS) should direct the Centers for Disease
Control and Prevention (CDC) to issue written guidance that ensures its grant management staff review grant applications for potential duplication and overlap before awarding
CDC competitive grants and cooperative agreements."," CDC issued guidance to ensure grant applications are reviewed for potential overlap and duplication, as GAO recommended in January 2017. In August 2017, an HHS official
provided documentation showing that effective in March 2017, the funding opportunity announcement templates included language instructing applicants to self-report duplication
or overlap with another application or award.  Issuing and implementing this guidance will reduce the risk of unnecessary or inadvertent overlap or duplication in grant
funding.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Health and Human Services,10/18/2017
2017,7,1,"http://www.gao.gov/duplication/action_tracker/683624#t=0
",Addressed,No,General government: Federal Grant Awards (2017-07),"To ensure federal funds are awarded efficiently, the National Park Service, the Fish and Wildlife Service, the Food and Nutrition Service, and the Centers for Disease Control
and Prevention should ensure their grant management staff review applications for potential duplication and overlap before awarding competitive grants and cooperative
agreements."," To reduce the risk of duplicative and overlapping funding at the grant award level, the Secretary of the Department of the Interior should direct the National Park Service
and the Fish and Wildlife Service to issue written guidance that ensures their grant management staff review grant applications for potential duplication and overlap before
awarding their competitive grants and cooperative agreements."," The Fish and Wildlife Service issued guidance to ensure grant applications are reviewed for potential overlap and duplication, as GAO recommended in January 2017. In August
2017, Interior provided documentation showing that the Fish and Wildlife Service now requires discretionary grant applicants to provide a statement that addresses whether
there is any overlap or duplication of proposed projects or activities to be funded by the grant. Fish and Wildlife also updated its guidance to grant-awarding offices
instructing them to perform a potential overlap and duplication review of all selected applicants prior to award. In November 2017, Interior provided documentation showing
that the National Park Service had issued guidance on a duplication and overlap review as part of its grant application review process. Making these improvements will help the
Fish and Wildlife Service and the National Park Service reduce the risk of unnecessary or inadvertent overlap or duplication in grant funding.  ","Fragmentation, Overlap & Duplication",Executive Branch,Department of the Interior,3/21/2018
2017,7,2,"http://www.gao.gov/duplication/action_tracker/683624#t=1
",Addressed,No,General government: Federal Grant Awards (2017-07),"To ensure federal funds are awarded efficiently, the National Park Service, the Fish and Wildlife Service, the Food and Nutrition Service, and the Centers for Disease Control
and Prevention should ensure their grant management staff review applications for potential duplication and overlap before awarding competitive grants and cooperative
agreements."," To reduce the risk of duplicative and overlapping funding at the grant award level, the Secretary of Agriculture should direct the Food and Nutrition Service to issue written
guidance that ensures its grant management staff review grant applications for potential duplication and overlap before awarding Food and Nutrition Service competitive grants
and cooperative agreements. "," In August 2017, the Department of Agriculture (Agriculture) said the Food and Nutrition Service was developing written guidance that will ensure its grants management staff
identify grant programs for potential duplication and overlap with other federal agencies before awarding competitive grants and cooperative agreements, as GAO recommended in
January 2017. Agriculture officials said the guidance would be based on input from grants management staff, relevant Food and Nutrition program officials, and reviews of
similar guidance already in place at other Agriculture sub-agencies. In December 2017, Food and Nutrition Service finalized guidance on methods to identify duplicative grant
programs. These include contacting other Federal agencies that issue similar grants and requesting list of award dates and eligible entities to better understand where
potential duplication across awards at different agencies may exist. Issuing and implementing this guidance will reduce the risk of unnecessary or inadvertent overlap or
duplication in grant funding.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Agriculture,3/21/2018
2017,8,1,"http://www.gao.gov/duplication/action_tracker/683580#t=0
",Addressed,Yes,General government: Federal Hiring (2017-08),"The Office of Personnel Management and agencies should identify opportunities to refine federal hiring authorities, expand access to specific authorities found to be highly
efficient and effective, and eliminate those found to be less effective."," For hiring authorities for which the Office of Personnel Management (OPM) oversees, the Director of the Office of Personnel Management should conduct a study or assessment of
specific hiring authorities and/or processes to gain insight into why these agencies relied on the authorities, the relationship between the agencies' choices and the agency
mission and broader public policy goals, consistent with merit systems principles, and determine whether modernization is necessary. For agency-specific hiring authorities
and/or processes, OPM should collaborate with the Chief Human Capital Officers Council to obtain similar insights agencies may have regarding their authorities and/or
processes and to determine whether there are lessons learned which may be relevant to government-wide modernization efforts."," As of July 2018, OPM had completed studies of agencies' use of certain hiring authorities, as GAO recommended in its August 2016 report. For example, in August 2016, OPM
published the findings of a study on the use and effectiveness of the Pathways Programs' hiring authorities for students and recent graduates. In October 2016, OPM issued a
report on hiring authorities used by the National Park Service to help meet its seasonal workforce needs. In July 2018, OPM issued a memorandum to chief human capital officers
announcing the release of its study, Excepted Service Hiring Authorities: Their Use and Effectiveness in the Executive Branch. As part of this study, OPM reviewed hiring data
and agency policies, interviewed human resources staff, and surveyed hiring managers. OPM found that, although agencies were using excepted service authorities to support
mission-critical occupations, they were missing opportunities to implement more strategic, innovative, and targeted recruitment activities. OPM also highlighted examples that
individual agencies had used to help improve their hiring outcomes and identified actions for OPM and agencies to help improve the federal hiring process. The results of these
studies on specific hiring authorities, including OPM's collaboration with agency officials, should allow OPM to make informed decisions on improvements to the federal
hiring process and help the government compete for top talent.  ","Fragmentation, Overlap & Duplication",Executive Branch,Office of Personnel Management,10/10/2018
2017,8,2,"http://www.gao.gov/duplication/action_tracker/683580#t=1
",Partially Addressed,Yes,General government: Federal Hiring (2017-08),"The Office of Personnel Management and agencies should identify opportunities to refine federal hiring authorities, expand access to specific authorities found to be highly
efficient and effective, and eliminate those found to be less effective."," Based on studies or assessments of specific hiring authorities and/or processes, the Director of the Office of Personnel Management (OPM) should determine whether
opportunities exist to refine, consolidate, eliminate, or expand agency-specific authorities to other agencies and implement changes where OPM is authorized, including seeking
presidential authorization (as necessary) in order to do so. In cases where legislation would be necessary to implement changes, OPM should work with the Chief Human Capital
Officers Council to develop legislative proposals."," OPM agreed with and has partially addressed GAO's August 2016 recommendation. As of March 2019, OPM had taken some action to identify opportunities to streamline hiring
authorities and improve the hiring system. For example, in December 2017, OPM said it planned, as part of its strategic planning efforts, to start a project to review its
hiring authority data and take an inventory of the authorities used by agencies. In addition, in its July 2018 study on excepted service hiring authorities, OPM identified
possible opportunities to streamline authorities—some with either low or no use and others with similar purposes—and outlined planned actions it would take to promote a
more effective and efficient hiring process government-wide. These plans include collaborating with agencies to review agency-unique authorities for additional streamlining
opportunities. In December 2018, OPM said that it continues to research and examine these streamlining opportunities as part of the broader initiative to modernize federal
hiring practices under the President's Management Agenda, but did not provide a time frame for implementation. In addition, in its Fiscal Year 2020 Congressional
Justification, which was released in March 2019, OPM included legislative proposals for new hiring authorities, such as for highly qualified experts and temporary
appointments, to help agencies meet critical needs as well as a change to the criteria for granting direct hire authority. While OPM has made some progress in this area, it
will be important for the agency to follow through on its planned actions to streamline hiring authorities. Expanding access to hiring authorities found to be highly efficient
and effective while eliminating those found to be less effective would help simplify and improve the hiring process.","Fragmentation, Overlap & Duplication",Executive Branch,Office of Personnel Management,3/29/2019
2017,9,1,"http://www.gao.gov/duplication/action_tracker/683573#t=0
",Addressed,No,General government: Grants for Transit Resilience (2017-09),"To mitigate the negative effects of fragmentation across federal funding streams, the Department of Transportation should examine the $3.6 billion in funding the Federal
Transit Administration awarded toward transit resilience projects for potential duplication with other resilience efforts."," The Department of Transportation (DOT) should examine the projects the Federal Transit Administration (FTA) funded under its discretionary transit resilience grant program
for potential duplication with other resilience efforts and determine whether it is appropriate to realign unobligated funds for FTA-supported projects for other authorized
purposes or request that Congress rescind unobligated funds from FTA-supported projects."," As of January 2019, FTA had taken sufficient steps to determine that none of the projects it funded under its discretionary transit resilience grant program were duplicative
of other nearby projects. In December 2017, FTA issued a report describing its analysis of FTA and non-FTA projects in the areas affected by Hurricane Sandy, as recommended in
GAO's December 2016 report. As part of this analysis, FTA identified FTA- and non-FTA-supported projects in the affected areas; considered each project's location, scope,
benefits, funding status, and implementation probability; and coordinated with relevant federal officials to identify potential intersections between FTA and non-FTA funded
resilience efforts. FTA found no cases where the benefits of non-FTA funded resilience projects were duplicative of FTA discretionary transit resilience projects. In reviewing
the report and speaking with federal officials, GAO confirmed that FTA took sufficient steps to determine that its projects did not offer benefits duplicative of non-FTA
resilience projects in the areas affected by Hurricane Sandy. As a result, FTA does not need to realign unobligated funds for FTA-supported projects for other authorized
purposes or request that Congress rescind unobligated funds from FTA-supported projects. By implementing this action, FTA ensured that effective coordination took place
between its projects and other nearby resilience efforts, thereby minimizing duplication with other resilience projects in the same area as well as the fragmentation of the
federal government's disaster resilience efforts.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Transportation,3/29/2019
2017,10,1,"http://www.gao.gov/duplication/action_tracker/683501#t=0
",Closed-Not Addressed,No,General government: Recovery Operations Center Closure (2017-10),"A proposal for centralized analytics and investigative support for the oversight community would help Congress decide whether to authorize such an entity to mitigate the risk
of potential duplication and fragmentation and provide valuable tools useful for targeting resources to help reduce improper payments."," To help preserve a proven resource supporting the oversight community's analytic capabilities, Congress may wish to consider directing the Council of the Inspectors General
for Integrity and Efficiency (CIGIE) to develop a legislative proposal to reconstitute the essential capabilities of the Recovery Operations Center (ROC) to help ensure
federal spending accountability. The proposal should identify a range of options at varying scales for the cost of analytic tools, personnel, and necessary funding, as well as
any additional authority CIGIE may need to ensure such enduring, robust analytical and investigative capability for the oversight community.  "," No legislative action identified. As of March 2019, Congress had not taken action to consider directing CIGIE to develop a legislative proposal to reconstitute the essential
capabilities of the ROC to help ensure federal spending accountability, as GAO recommended in September 2015. GAO believes it is unlikely that CIGIE will develop a legislative
proposal to reconstitute the essential capabilities of the ROC to ensure federal spending accountability because of perceived (1) lack of legal authorities and (2) need for
additional funding, among other things. Additionally, the ROC has been closed for over 3 years, meaning there is little, if anything, left to preserve, as called for in the
recommendation.  Therefore, GAO is no longer assessing this action.","Fragmentation, Overlap & Duplication",Congressional,Congress,3/29/2019
2017,11,1,"http://www.gao.gov/duplication/action_tracker/683519#t=0
",Addressed,Yes,General government: Use of the Do Not Pay Working System (2017-11),"The Office of Management and Budget needs to develop a strategy and additional guidance on the use of the Do Not Pay working system and Congress should consider amending the
Social Security Act to explicitly allow the Social Security Administration to share its full death file through the system to reduce improper payments and mitigate the risks
associated with potential duplication."," The Director of the Office of Management and Budget should develop a strategy—and communicate its strategy through guidance—for how agencies should use the Do Not Pay
(DNP) working system to complement existing data matching processes and whether and how agencies should consider using the system to streamline existing data matching."," On June 26, 2018, OMB issued its revised Circular A-123 Appendix C. The revised appendix discusses in detail how agencies should effectively use the DNP working system, as
GAO recommended in October 2016. The circular includes a section on streamlining existing data-matching processes, screening payees before a payment is made, assessing data
quality, tailoring the results of matching to program requirements, and using analytics services to develop solutions for program-specific improper payment challenges. This
revised OMB circular should help ensure agencies use the DNP working system effectively and efficiently.","Fragmentation, Overlap & Duplication",Executive Branch,Office of Management and Budget,10/10/2018
2017,11,2,"http://www.gao.gov/duplication/action_tracker/683519#t=1
",Addressed,Yes,General government: Use of the Do Not Pay Working System (2017-11),"The Office of Management and Budget needs to develop a strategy and additional guidance on the use of the Do Not Pay working system and Congress should consider amending the
Social Security Act to explicitly allow the Social Security Administration to share its full death file through the system to reduce improper payments and mitigate the risks
associated with potential duplication."," The Director of the Office of Management and Budget should develop guidance that clarifies whether the use of the Do Not Pay working system's payment integration
functionality is required and—if required—the circumstances and process in which agencies may obtain an exemption from this requirement."," On June 26, 2018, OMB issued its revised Circular A-123 Appendix C, which clarifies requirements about use of the DNP working system's payment integration functionality, as
GAO recommended in October 2016. The revised appendix states that federal agencies are required to use the payment integration function unless they receive a waiver from OMB.
Further, the circular states that to obtain a waiver, agencies should submit a memorandum to OMB with evidence that payment integration is either burdensome (e.g., large
amount of false positives) or duplicative of current agency functionality. OMB's revised guidance should help ensure that agencies use the system effectively and
efficiently.","Fragmentation, Overlap & Duplication",Executive Branch,Office of Management and Budget,10/10/2018
2017,11,3,"http://www.gao.gov/duplication/action_tracker/683519#t=2
",Not Addressed,No,General government: Use of the Do Not Pay Working System (2017-11),"The Office of Management and Budget needs to develop a strategy and additional guidance on the use of the Do Not Pay working system and Congress should consider amending the
Social Security Act to explicitly allow the Social Security Administration to share its full death file through the system to reduce improper payments and mitigate the risks
associated with potential duplication."," Congress should consider amending the Social Security Act to explicitly allow the Social Security Administration to share its full death file with the Department of the
Treasury for use through the Do Not Pay working system."," As of March 2019, no legislation had been enacted. In the 115th Congress, the House and Senate introduced H.R.4929 and S.2374, respectively, which included language to
address this issue. Sharing the full death file through the DNP working system would provide agencies with additional information and enhance efforts to identify and prevent
improper payments to deceased individuals.","Fragmentation, Overlap & Duplication",Congressional,Congress,3/29/2019
2017,12,1,"http://www.gao.gov/duplication/action_tracker/683523#t=0
",Partially Addressed,Yes,Homeland security/Law enforcement: Missing and Unidentified Persons Data (2017-12),"Evaluating and implementing feasible options to improve sharing of information on missing and unidentified persons data by reducing overlap and fragmentation could help solve
these cases more efficiently."," To allow for more efficient use of data on missing and unidentified persons contained in the National Crime Information Center's (NCIC) Missing Persons and Unidentified
Persons files and the National Missing and Unidentified Persons System (NamUs), the Directors of the Federal Bureau of Investigation and National Institute of Justice should
evaluate the feasibility of sharing certain information among authorized users, document the results of this evaluation, and incorporate, as appropriate, legally and
technically feasible options for sharing the information."," The Department of Justice (DOJ) disagreed with GAO's recommendation in its June 2016 report, citing that DOJ lacks legal authority to implement it. Although there are
statutory differences between the systems, in February 2019, DOJ reported evaluating the feasibility of sharing certain information between the two systems—such as creating
an automatic notification or indicator that would alert NCIC users when related case data were also present in NamUs. While DOJ determined that such a solution would create a
burden on the criminal justice user community due to the additional programming requirements for individual state systems, DOJ reported a legally and technically feasible
option for helping share information between NCIC and NamUs. Specifically, CJIS plans to post information letters on their law enforcement information sharing portal to inform
NCIC users that they can also include their case information in NamUs. This is a positive step that will help improve the usefulness of data on missing and unidentified
persons across both systems. Once GAO receives confirmation that DOJ is encouraging NCIC users to share information with NamUs through these information letters, we believe we
will be able to close this recommendation.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Justice,3/29/2019
2017,13,1,"http://www.gao.gov/duplication/action_tracker/683543#t=0
",Not Addressed,Yes,Homeland security/Law enforcement: Sexual Violence Data (2017-13),"The Office of Management and Budget should convene an interagency forum to reduce fragmentation of efforts to collect sexual violence data that can improve the overall
understanding of the scope of this problem in the United States."," To help minimize confusion among the public and policymakers regarding federal data on sexual violence, GAO recommended that the Director of OMB establish a federal
interagency forum on sexual violence statistics. The forum should consider the broad range of differences across the data collection efforts to assess which differences
enhance or hinder the overall understanding of sexual violence in the United States."," No executive action taken. As of March 2019, OMB did not provide information on any new efforts to establish a federal interagency forum on sexual violence statistics, as GAO
recommended in July 2016. Additional collaboration, facilitated by OMB, among agencies that manage data collection efforts about which differences help or hinder the overall
understanding of sexual violence could help to clarify the scope of the problem of sexual violence in the United States.","Fragmentation, Overlap & Duplication",Executive Branch,Office of Management and Budget,3/29/2019
2017,14,2,"http://www.gao.gov/duplication/action_tracker/683445#t=1
",Partially Addressed,No,International affairs: Foreign Assistance Data Quality (2017-14),Potential overlap exists in Department of State's and U.S. Agency for International Development's publishing of U.S. foreign assistance data on two different websites.," To improve the quality of the data published on ForeignAssistance.gov and help ensure consistency in published information, we recommend that the Secretary of State, in
consultation with the Director of OMB and the USAID Administrator, develop additional guidance that takes into consideration current challenges to updating
ForeignAssistance.gov with verified data."," As of June 2017, the Department of State (State) had taken some steps to coordinate with OMB and USAID to improve the quality of data reported for ForeignAssistance.gov. For
example, in January 2017, State cohosted an interagency meeting with OMB and USAID to discuss data quality and reporting requirements. However, as of February 2019, State had
not developed any additional guidance that would take into consideration current challenges to updating ForeignAssistance.gov with verified data, as GAO recommended in August
2016. Until data-quality issues are addressed, any efforts to remedy potential overlap in the information collected and reported cannot be achieved.","Fragmentation, Overlap & Duplication",Executive Branch,Department of State,3/29/2019
2017,14,1,"http://www.gao.gov/duplication/action_tracker/683445#t=0
",Partially Addressed,No,International affairs: Foreign Assistance Data Quality (2017-14),Potential overlap exists in Department of State's and U.S. Agency for International Development's publishing of U.S. foreign assistance data on two different websites.," To improve the quality of the data published on ForeignAssistance.gov and help ensure consistency in published information, we recommend that the Secretary of State, in
consultation with the Director of OMB and the USAID Administrator, undertake a review of the efforts to date on ensuring data quality."," As of June 2017, the Department of State (State) had taken some steps to coordinate with OMB and USAID to improve the quality of data reported for ForeignAssistance.gov, as
GAO recommended in August 2016. For example, in January 2017, State cohosted an interagency meeting with OMB and USAID to discuss data quality and reporting requirements. In
June 2018, State officials told GAO that they met with USAID and completed a joint report on efforts to consolidate processes and data collection efforts to maximize
efficiencies. As of April 2019, the leadership at State and USAID are reviewing the report and both agencies will need to coordinate on next steps with OMB, according to
State. Until data-quality issues are addressed, any efforts to remedy potential overlap in the information collected and reported cannot be achieved.","Fragmentation, Overlap & Duplication",Executive Branch,Department of State,3/29/2019
2017,18,1,"http://www.gao.gov/duplication/action_tracker/683490#t=0
",Addressed,No,Defense: Navy Shipbuilding (2017-18),"The Navy could achieve millions of dollars in cost savings from improved use of warranties, guarantees, and incentives in shipbuilding"," To improve the use of warranties and guarantees in Navy shipbuilding, GAO recommended that the Secretary of the Defense direct the Secretary of the Navy to, in arrangements
where the shipbuilder is paid to correct defects, structure contract terms such that shipbuilders do not earn profit for correcting construction deficiencies following
delivery that are determined to be their responsibility."," Under direction of the Secretary of the Navy, in January 2018 the Navy finalized guidance that prohibits the Navy from allowing the shipbuilder to earn profit for correcting
defects for which the shipbuilder is responsible. Although the extent of cost savings associated with this action cannot be measured, these steps should help the Navy lower
costs to the taxpayer since shipbuilders will no longer earn profit to fix these defects.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/21/2018
2017,18,2,"http://www.gao.gov/duplication/action_tracker/683490#t=1
",Addressed,No,Defense: Navy Shipbuilding (2017-18),"The Navy could achieve millions of dollars in cost savings from improved use of warranties, guarantees, and incentives in shipbuilding"," To improve the use of warranties and guarantees in Navy shipbuilding, GAO recommended that the Secretary of the Defense direct the Secretary of the Navy to establish and
document a clear objective for using a guaranty, and then create guidance for contracting officers that illustrates how to implement a guaranty that meets this objective."," In January 2018, the Navy finalized guidance that clarifies the objective (or purpose) for using guarantees—a contract provision that applies to a specified period of time
under which the shipbuilder retains responsibility for correcting construction defects that arise on the ship after delivery—and provides guidance about how to use a
guaranty. This guidance should help the Navy better ensure the effectiveness of its guaranty in its shipbuilding contracts. ",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/21/2018
2017,18,3,"http://www.gao.gov/duplication/action_tracker/683490#t=2
",Not Addressed,Yes,Defense: Navy Shipbuilding (2017-18),"The Navy could achieve millions of dollars in cost savings from improved use of warranties, guarantees, and incentives in shipbuilding"," The Secretary of Defense should direct the Secretary of the Navy to, for future ship construction contracts, determine whether or not a warranty as provided in the Federal
Acquisition Regulation, provides value and document the costs, benefits, and other factors used to make this decision. To inform this determination, the Navy should begin
differentiating the government's and shipbuilder's responsibility for defects and track the costs to correct all defects after ship delivery."," As of January 2019, the Navy had not taken action regarding the collection of data to better inform future purchases on government and shipbuilder responsibility to correct
defects, as GAO recommended in March 2016. According to senior Navy contracting officials, no action regarding data collection to support our recommendation is planned at this
time though officials noted that some of the data GAO identified are captured in contract documentation. Consistent with the Navy's response to our report, senior Navy
contracting officials continue to maintain that warranties are not practical for Navy ship purchases but, so far, the Navy has only sought a few cost proposals. GAO encourages
the Navy to request additional cost proposals from additional shipbuilders for Federal Acquisition Regulation-based warranties on ship construction contracts. These data will
help the Navy to determine if warranties are feasible. Without these data, the Navy cannot make informed decisions regarding whether a FAR-based warranty or other contract
mechanism will best protect the government from paying for shipbuilder-responsible defects after ships are delivered. ",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/29/2019
2017,18,4,"http://www.gao.gov/duplication/action_tracker/683490#t=3
",Partially Addressed,No,Defense: Navy Shipbuilding (2017-18),"The Navy could achieve millions of dollars in cost savings from improved use of warranties, guarantees, and incentives in shipbuilding"," The Navy should conduct a portfolio-wide assessment of its use of additional incentives on fixed-price incentive (FPI) contracts across its shipbuilding programs. This
assessment should include a mechanism to share proven incentive strategies for achieving intended cost, schedule, and quality outcomes among contracting and program office
officials."," As of December 2018, the Navy had taken some action to study its use of additional incentives on fixed-price incentive contracts across shipbuilding programs, as GAO
recommended in March 2017. In September 2018 the Center for Naval Analyses issued a report which concluded there was not sufficient evidence to demonstrate that the Navy's
use of special incentives on fixed-price incentive contracts across shipbuilding programs was either unproductive or wasteful, or that the use was unequivocally productive and
valuable. The report recommended that the Navy implement a more structured process for capturing and applying the lessons learned on special incentives in shipbuilding
contracts, which would better enable the department to share proven incentive strategies for achieving intended cost, schedule, and quality outcomes among contracting and
program office officials. These findings are consistent with the March 2017 GAO report. In addition, a Navy official stated the Navy has had internal discussions about the way
forward in sharing lessons learned, but that nothing has been implemented. Until the Navy implements a process for assessing additional incentives and sharing proven incentive
strategies, it cannot determine the effectiveness of these incentives in achieving the intended cost, schedule, and quality outcomes.",Cost Savings & Revenue Enhancement,Executive Branch,Department of the Navy,3/29/2019
2017,21,1,"http://www.gao.gov/duplication/action_tracker/683450#t=0
",Addressed,No,General government: Government Purchase Cards (2017-21),"An increased focus on analyzing agency-wide purchase card use would provide federal agencies with opportunities to leverage the government's buying power and potentially
obtain substantial cost savings on the billions spent annually using purchase cards."," The Secretary of the Department of Energy (Energy) should take reasonable steps to regularly analyze agency-wide purchase card spend patterns to identify areas such as
high-use vendors or frequently purchased commodities for further analysis."," As of November 2017, Energy had gathered the necessary data for its new spend analytics databases. The agency provided GAO with a sample report from the system that
demonstrated the agency's ability to analyze purchase card spending for dollar value and number of transactions. Further, the sample report indicated that data from the
system were the basis for ongoing in-depth analysis of a specific vendor that could result in future discounts for the agency. This new database should allow Energy to
regularly analyze agency-wide purchase card spending for potential savings in the future. ",Cost Savings & Revenue Enhancement,Executive Branch,Department of Energy,3/21/2018
2017,21,2,"http://www.gao.gov/duplication/action_tracker/683450#t=1
",Addressed,No,General government: Government Purchase Cards (2017-21),"An increased focus on analyzing agency-wide purchase card use would provide federal agencies with opportunities to leverage the government's buying power and potentially
obtain substantial cost savings on the billions spent annually using purchase cards."," The Secretary of the Department of Defense (DOD) should direct the Office of Defense Procurement and Acquisition Policy to issue guidance or instruction to help ensure that
components make reasonable efforts to analyze component-level purchase card spend patterns to identify areas for possible savings."," In December 2017, DOD reported that it had taken steps to help ensure that its components analyze purchase card spending patterns, as recommended in GAO's May 2016 report.
DOD issued guidance in September 2016 asking components to perform analysis in 2017 and to report findings. DOD reported in October 2017 that the components completed their
analyses and found that purchase card strategic sourcing analysis was already part of overall strategic sourcing efforts and that they may be expanded when appropriate. DOD
drafted additional agency-wide guidance to support implementation of the September 2016 memorandum, encouraging components to identify recurring purchases and, where
appropriate, use strategic sourcing contract vehicles for future acquisitions.  Further, the Office of Defense Procurement and Acquisition Policy drafted language
concerning strategic sourcing purchase card procurements. The language will be incorporated into the Defense Contracting Management Agency's program management review
guidance in 2018. These steps, if continued and properly implemented, should allow DOD components to analyze purchase card spending patterns for potential cost savings. 
 ",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/21/2018
2017,21,3,"http://www.gao.gov/duplication/action_tracker/683450#t=2
",Partially Addressed,No,General government: Government Purchase Cards (2017-21),"An increased focus on analyzing agency-wide purchase card use would provide federal agencies with opportunities to leverage the government's buying power and potentially
obtain substantial cost savings on the billions spent annually using purchase cards."," The Secretaries of Defense, Veterans Affairs, the Interior, Homeland Security, and Energy, and the Environmental Protection Agency should develop guidance that encourages
local officials to examine purchase card spend patterns to identify opportunities to obtain savings and to share information on such efforts. Where applicable, these agencies
should determine the feasibility for broader application of these efforts across the agency or organization."," As of December 2018, only the Department of the Interior and Environmental Protection Agency had yet to issue guidance to examine purchase card spending patterns, as
recommended in GAO's May 2016 report. GAO reported in March 2018 that the Department of Energy updated its purchase card guidance to encourage local offices to analyze and
evaluate purchase card patterns to assess whether opportunities exist to leverage buying power. Further, the guidance describes tools available to conduct analysis and directs
officials to send the results to the agency program coordinator to be reviewed for potential application across the department. This guidance, if followed appropriately by
local offices, should provide better insight into purchase card spending and potential opportunities for savings. In September 2016, the Department of Defense issued guidance
calling for component-level review of purchase card spending and asked certain components to brief their findings to the Purchase Card Senior Focus Group. These briefings
found that purchase card spending analysis was incorporated into broader strategic sourcing analysis. Additional department-wide guidance on the subject has been drafted,
encouraging components to identify recurring purchases and, where appropriate, use strategic sourcing contract vehicles for future acquisitions. Further, the Office of Defense
Procurement and Acquisition Policy drafted language concerning strategic sourcing purchase card procurements to be incorporated into the Defense Contracting Management
Agency's program management review guidance. In June 2018, the department reported that these guidance updates were completed in April 2018. GAO reviewed this guidance and
believes it should help ensure that components consider trends in purchase card spending to identify potential opportunities for cost savings. The Department of Homeland
Security updated its purchase card guidance in November 2016 to, among other things, encourage component purchase card leads to conduct spending analysis to identify strategic
sourcing opportunities. Recommended strategic sourcing opportunities are to be communicated via the Strategic Sourcing Program Office's email address located at the
department's strategic sourcing web page, which is referenced in the purchase card guidance. Updated guidance adequately addresses the need for local level spending analysis
to inform the department's strategic sourcing decisions. In August 2018, EPA reported that it has established savings and spending dashboards as well as an electronic
contract depository to provide contracting officials and other staff with insight into agency spending patterns and active contracts to help ensure savings when using purchase
cards. Further, according to officials, EPA is developing an additional system for its contracting officers that will provide further information and tools for analyzing
agency purchases to include purchase card spending. Draft guidance provided to GAO in December 2018 provides contracting officers with steps for developing non-duplicative,
agency-wide strategic sourcing contracting vehicles. EPA officials told GAO that the guidance is intended to help agency contracting officers recognize opportunities and
develop solutions for smaller scale strategic sourcing-based contract vehicles which can include simplified acquisitions, large multi-year contracts, and lower value items
purchased through purchase cards. However, the draft guidance does not clearly state what analysis of purchase card procurements should be completed to recognize strategic
sourcing opportunities.       In July 2018, the Department of Veterans Affairs reported that its Office of Management had updated its purchase card
guidance to include information on strategic sourcing. GAO found that the guidance notes the importance of strategic sourcing at both the national and local level and provides
that purchase card supervisors are to review purchases and determine when it is in the best interest of the government to use a strategic sourcing option for particular goods
or services. If followed appropriately, this guidance may help the agency identify opportunities to increase savings for items procured with purchase cards.   In July
2018, the Department of the Interior reported that the Office of Acquisition and Property Management will encourage bureau purchase card program leads to analyze purchase card
spend data to the extent practicable. However, the department decided to refrain from issuing policy that requires this type of analysis because of limitations to the level of
detail data mining tools from the purchase card bank can provide. In November 2018, the department expects to transition to a new servicing bank that will provide a new suite
of bank tools for data analysis and reporting. Following this transition, the Office of Acquisition and Property Management plans to prepare technical guidance by September
30, 2019, to encourage bureaus to use the new bank tools to conduct periodic analysis of available spend data, which should help the agency to identify purchasing trends and
opportunities to use strategic sourcing vehicles. No update was provided by the department as of December 2018. It is important that agencies continue to take steps that will
encourage local analysis of purchase card spending in order to help identify potential cost savings opportunities.",Cost Savings & Revenue Enhancement,Executive Branch,"Department of Defense, Department of Veterans Affairs, Department of the Interior, Department of Homeland Security, Department of Energy, Environmental Protection Agency",3/29/2019
2017,23,1,"http://www.gao.gov/duplication/action_tracker/683560#t=0
",Partially Addressed,Yes,General government: Land Mobile Radio Procurement (2017-23),"The Office of Management and Budget could improve agencies' communication abilities and reduce the hundreds of millions of dollars spent annually on land mobile radio
equipment by including this technology in its initiative to manage spending across government for commonly purchased goods."," To improve federal agency LMR procurement practices, the Director of OMB should direct the Office of Federal Procurement Policy to examine the feasibility of including LMR
technology in the category management initiative."," OMB has partially addressed this action that GAO recommended in its October 2016 report. OMB confirmed in January 2018 that the Department of Homeland Security was in the
process of establishing a contract vehicle that would allow all federal agencies to order commercially available tactical communications equipment and services. OMB noted that
in response to GAO's recommendation the contract vehicle had been coordinated with the OMB-led Category Management Leadership Council as an initiative within the Security
and Protection Category Manager's Strategic Plan. OMB intends to designate the contract vehicle as ""Best in Class"" and believes that designation, along with a
government-wide effort to drive spending through Best in Class solutions, is an effective category management strategy for LMR procurement. In March 2019, OMB indicated that
the contract vehicle, originally scheduled for award in the third quarter of fiscal year 2018, was delayed due to the significant level of effort and complexity associated
with source selection. OMB noted that the contract is expected to be awarded in the spring of 2019.",Cost Savings & Revenue Enhancement,Executive Branch,Office of Management and Budget,3/29/2019
2017,25,1,"http://www.gao.gov/duplication/action_tracker/683613#t=0
",Addressed,Yes,Health: Federal Payments for Hospital Uncompensated Care (2017-25),"By better aligning federal payments for hospitals' uncompensated care—services provided to uninsured and low-income patients for which hospitals are not fully
compensated—with hospitals' costs, the Centers for Medicare & Medicaid Services could potentially save over a billion dollars annually."," To ensure efficient use of federal resources, the Administrator of CMS should improve alignment of Medicare Uncompensated Care payments with hospital uncompensated care costs
by basing these payments on hospital uncompensated care costs."," In August 2017, CMS announced in a final rule that the agency would begin basing Medicare Uncompensated Care payments on hospital uncompensated care costs starting in fiscal
year 2018.   As GAO recommended in June 2016, CMS is expediting action on this recommendation and implementing this change earlier than originally proposed. Previously,
CMS proposed implementing this action no later than fiscal year 2021. Improving the alignment of Medicare Uncompensated Care payments with hospitals' actual uncompensated
care costs will support CMS's efforts to efficiently pay for health care services. ",Cost Savings & Revenue Enhancement,Executive Branch,Centers for Medicare & Medicaid Services,10/18/2017
2017,25,2,"http://www.gao.gov/duplication/action_tracker/683613#t=1
",Not Addressed,Yes,Health: Federal Payments for Hospital Uncompensated Care (2017-25),"By better aligning federal payments for hospitals' uncompensated care—services provided to uninsured and low-income patients for which hospitals are not fully
compensated—with hospitals' costs, the Centers for Medicare & Medicaid Services could potentially save over a billion dollars annually."," To ensure efficient use of federal resources, the Administrator of CMS should account for Medicaid payments a hospital has received that offset uncompensated care costs when
determining hospital uncompensated care costs for the purposes of making Medicare Uncompensated Care payments to individual hospitals. "," No executive action taken as of February 2019. CMS initially agreed with GAO's June 2016 recommendation, but in October 2018 CMS indicated that it was reconsidering whether
to offset Medicare Uncompensated Care payments by Medicaid's uncompensated care payments. Earlier, CMS noted differences in how Medicare and Medicaid define uncompensated
care. However, a common and significant cost in their definitions is the uncompensated care costs for uninsured individuals. Implementing GAO's recommendation would ensure
that Medicare Uncompensated Care payments are based on accurate levels of uncompensated care costs and allow CMS to forego over a billion dollars in Medicare Uncompensated
Care payments to hospitals that do not have any uncompensated care costs.",Cost Savings & Revenue Enhancement,Executive Branch,Centers for Medicare & Medicaid Services,3/29/2019
2017,26,1,"http://www.gao.gov/duplication/action_tracker/683620#t=0
",Addressed,No,Health: Medicaid Personal Care Services (2017-26),"The Centers for Medicare & Medicaid Services needs timely, complete, and consistent data on Medicaid personal care services so it can effectively monitor these services, which
could lead to tens of millions of dollars in annual savings."," To improve the collection of complete and consistent personal care services data and better ensure Centers for Medicare & Medicaid Services (CMS) can effectively monitor the
services, CMS should establish standard reporting guidance for personal care service claims to ensure that key data reported by states, such as provider identification numbers
and the type, quantity, and dates of services, are complete and consistent."," In February 2018, CMS distributed guidance to address the challenges states have shown in reporting complete and consistent claims data on Medicaid personal care services,
consistent with GAO's January 2017 recommendation. The guidance clarifies that states are required to include key data elements in each claim for Medicaid personal care
services reported through T-MSIS, the agency's new claims reporting system, including provider identification numbers, dates of service, and quantities of services provided.
The guidance also specifies that a national coding system should be used to consistently identify services provided to beneficiaries. By issuing standard reporting guidance,
CMS will have better data to oversee Medicaid personal care services.",Cost Savings & Revenue Enhancement,Executive Branch,Centers for Medicare & Medicaid Services,10/10/2018
2017,26,2,"http://www.gao.gov/duplication/action_tracker/683620#t=1
",Partially Addressed,No,Health: Medicaid Personal Care Services (2017-26),"The Centers for Medicare & Medicaid Services needs timely, complete, and consistent data on Medicaid personal care services so it can effectively monitor these services, which
could lead to tens of millions of dollars in annual savings."," To improve the collection of complete and consistent personal care services data and better ensure Centers for Medicare & Medicaid Services (CMS) can effectively monitor the
services, CMS should better ensure that personal care services data collected from states through CMS-managed data systems for claims and expenditure comply with CMS reporting
requirements"," CMS has taken steps to validate the quality of some personal care service data reported by states through CMS claims data systems, including validation checks of personal
care service claims to ensure that key data are not missing or incorrect, but more work is needed to ensure accurate reporting of personal care expenditures, as GAO
recommended in January 2017. Specifically, as of November 2018, CMS had not reported that it had addressed inaccurate state reporting of expenditures through CMS's
expenditure reporting system. Complete implementation of the recommended action will better ensure state reporting of claims and expenditures is accurate and will allow CMS to
effectively perform key management functions.",Cost Savings & Revenue Enhancement,Executive Branch,Centers for Medicare & Medicaid Services,3/29/2019
2017,26,3,"http://www.gao.gov/duplication/action_tracker/683620#t=2
",Not Addressed,No,Health: Medicaid Personal Care Services (2017-26),"The Centers for Medicare & Medicaid Services needs timely, complete, and consistent data on Medicaid personal care services so it can effectively monitor these services, which
could lead to tens of millions of dollars in annual savings."," To improve the collection of complete and consistent personal care services data and better ensure Centers for Medicare & Medicaid Services (CMS) can effectively monitor the
services, CMS should develop plans for analyzing and using personal care services data for program management and oversight."," No executive action taken. As of November 2018, CMS had not reported having developed a plan for analyzing and using personal care services data as GAO recommended in January
2017. However, CMS reported that it has taken steps to assess the quality of states' claims data under the agency's new claims data system and that it developed monthly
data quality metrics to identify quality concerns related to states' data. CMS also reported that it held a technical evaluation panel in fall 2018 to identify data quality
issues, the results of which are being compiled and reviewed. Developing a plan for analyzing and using personal care services data for program management and oversight is an
important step CMS needs to take to improve the oversight and management of personal care services.",Cost Savings & Revenue Enhancement,Executive Branch,Centers for Medicare & Medicaid Services,3/29/2019
2017,27,1,"http://www.gao.gov/duplication/action_tracker/683589#t=0
",Partially Addressed,No,Health: Medicare Advantage Improper Payments (2017-27),"The Centers for Medicare & Medicaid Services (CMS) could recover hundreds of millions of dollars in improper payments by improving its processes for auditing payments to
Medicare Advantage organizations."," To improve the accuracy of the Centers for Medicare & Medicaid Services' (CMS) calculation of coding intensity, and thus better target the MA contracts to audit, the
Administrator should modify that calculation by taking actions such as the following: including only the three most recent pair-years of risk score data for all contracts;
standardizing the changes in disease risk scores to account for the expected increase in risk scores for all Medicare Advantage (MA) contracts; developing a method of
accounting for diagnostic errors not coded by providers, such as requiring that diagnoses added by MA organizations be flagged as supplemental diagnoses in the agency's
Encounter Data System to separately calculate coding intensity scores related only to diagnoses that were added through MA organizations' supplemental record review (that
is, were not coded by providers); and including MA beneficiaries enrolled in contracts that were renewed from a different contract under the same MA organization during the
pair-year period. "," CMS is working to improve the accuracy of its calculation of coding intensity, as GAO recommended in April 2016. In October 2017, CMS officials told GAO that the agency is
reevaluating the design of the risk adjustment data validation audits to ensure their rigor in the context of all the payment error data acquired since the original design of
the audits. As part of this work, CMS officials told GAO that the agency will examine whether coding intensity is the best criterion to use to select contracts for audit. In
October 2018, CMS was taking steps to modernize its audit system to improve reliability. For example, it initiated a project to explore how to directly receive electronic
medical record documentation. As of January 18, 2019, the agency had not provided an update on its efforts. Unless CMS takes this and other actions to improve the risk
adjustment data validation contract-level audit process, it will fail to recover improper payments of hundreds of millions of dollars annually.",Cost Savings & Revenue Enhancement,Executive Branch,Centers for Medicare & Medicaid Services,3/29/2019
2017,27,2,"http://www.gao.gov/duplication/action_tracker/683589#t=1
",Partially Addressed,No,Health: Medicare Advantage Improper Payments (2017-27),"The Centers for Medicare & Medicaid Services (CMS) could recover hundreds of millions of dollars in improper payments by improving its processes for auditing payments to
Medicare Advantage organizations."," The Administrator should modify the Centers for Medicare & Medicaid Services' (CMS) selection of MA contracts for contract-level risk adjustment data validation (RADV) audits
to focus on those contracts most likely to have high rates of improper payments by taking actions such as the following: selecting more contracts with the highest coding
intensity scores; excluding contracts with low coding intensity scores; selecting contracts with high rates of unsupported diagnoses in prior contract-level RADV audits; if a
contract with a high rate of unsupported diagnoses is no longer in operation, selecting a contract under the same Medicare Advantage organization that includes the service
area of the prior contract; and selecting some contracts with high enrollment that also have either high rates of unsupported diagnoses in prior contract-level RADV audits or
high coding intensity scores. "," CMS is working to modify the selection of MA contracts for audit, as GAO recommended in April 2016.  In October 2017, CMS officials told GAO that the initial RADV audit
design was based on a limited set of payment error data available at the time. As part of efforts to improve the audits, CMS officials told GAO that the agency will examine
whether coding intensity is the best criterion to select contracts for audit. In October 2018, CMS told GAO that it plans to implement a new methodology using payment error as
the key sampling driver—rather than coding intensity—beginning with audits for payment year 2014. These audits were expected to commence at the end of 2018. As of January
18, 2019, the agency had not provided an update on its efforts. Unless CMS takes this and other actions to improve the RADV contract-level audit process, it will fail to
recover improper payments of hundreds of millions of dollars annually.  ",Cost Savings & Revenue Enhancement,Executive Branch,Centers for Medicare & Medicaid Services,3/29/2019
2017,27,5,"http://www.gao.gov/duplication/action_tracker/683589#t=4
",Partially Addressed,No,Health: Medicare Advantage Improper Payments (2017-27),"The Centers for Medicare & Medicaid Services (CMS) could recover hundreds of millions of dollars in improper payments by improving its processes for auditing payments to
Medicare Advantage organizations."," The Administrator should ensure that the Centers for Medicare & Medicaid Services (CMS) develops specific plans and a timetable for incorporating a recovery audit
contractor in the Medicare Advantage program as mandated by the Patient Protection and Affordable Care Act."," CMS is working to incorporate a recovery audit contractor in the Medicare Advantage program, as GAO recommended in April 2016. After failing to receive any proposals when CMS
first issued a request for proposals (RFP) in 2014, CMS issued a request for information to industry in December 2015, which included a draft Statement of Work to solicit
feedback, gauge interest, and conduct market research regarding CMS entering into a contract with a recovery audit contractor to identify underpayments and overpayments
associated with diagnosis data submitted to CMS by Medicare Advantage Organizations. CMS reported that it subsequently issued another RFP in 2016 and did not receive any
proposals for a second time.   In October 2017, CMS reported that it was developing a robust recovery audit contractor program for the Medicare Advantage Program that
will fit into the larger Part C program integrity efforts and expected to implement the program in 2018. In October 2018, CMS officials told GAO that they are still working to
address this recommendation. As of January 18, 2019, the agency had not provided an update on its efforts.  Unless CMS takes this and other actions to improve the risk
adjustment data validation contract-level audit process, it will fail to recover improper payments of hundreds of millions of dollars annually.",Cost Savings & Revenue Enhancement,Executive Branch,Centers for Medicare & Medicaid Services,3/29/2019
2017,27,4,"http://www.gao.gov/duplication/action_tracker/683589#t=3
",Partially Addressed,No,Health: Medicare Advantage Improper Payments (2017-27),"The Centers for Medicare & Medicaid Services (CMS) could recover hundreds of millions of dollars in improper payments by improving its processes for auditing payments to
Medicare Advantage organizations."," The Administrator should improve the timeliness of the Centers for Medicare & Medicaid Services' contract-level risk adjustment data validation appeal process by requiring
that reconsideration decisions be rendered within a specified number of days comparable to other medical record review and first-level appeal time frames in the Medicare
program."," CMS is working to improve the timeliness of the agency's contract-level risk adjustment data validation appeals process, as GAO recommended in April 2016. In October 2017,
CMS officials told GAO that the agency is actively considering options for expediting the appeals process. For example, CMS is considering the appropriate number of days for
rendering reconsideration decisions while allowing for a complete and thorough adjudication. In October 2018, CMS officials told GAO that they are still working to address
this recommendation. As of January 18, 2019, the agency had not provided an update on its efforts. Unless CMS takes this and other actions to improve the risk adjustment data
validation contract-level audit process, it will fail to recover improper payments of hundreds of millions of dollars annually.",Cost Savings & Revenue Enhancement,Executive Branch,Centers for Medicare & Medicaid Services,3/29/2019
2017,27,3,"http://www.gao.gov/duplication/action_tracker/683589#t=2
",Partially Addressed,Yes,Health: Medicare Advantage Improper Payments (2017-27),"The Centers for Medicare & Medicaid Services (CMS) could recover hundreds of millions of dollars in improper payments by improving its processes for auditing payments to
Medicare Advantage organizations."," The Administrator should enhance the timeliness of the Centers for Medicare & Medicaid Services' (CMS)  contract-level risk adjustment data validation (RADV) 
process by taking actions such as the following: closely aligning the time frames in CMS's contract-level RADV audits with those of the national RADV audits the agency uses
to estimate the Medicare Advantage (MA) improper payment rate; reducing the time between notifying MA organizations of contract audit selection and notifying them about the
beneficiaries and diagnoses that will be audited; improving the reliability and performance of the agency's process for transferring medical records from MA organizations,
including assessing the feasibility of updating Electronic Submission of Medical Documentation for use in transferring medical records in contract-level RADV audits; and
requiring that CMS contract-level RADV auditors complete their medical record reviews within a specific number of days comparable to other medical record review time frames in
the Medicare program. "," CMS is working to enhance the timeliness of the agency's contract-level RADV process, as GAO recommended in April 2016. In October 2017, CMS officials told GAO that, as
part of the agency's efforts to consolidate program integrity initiatives into one center, the decision was made to transition RADV contract-level audits to the CMS Center
for Program Integrity at the end of 2016.  As part of this transition, CMS officials told GAO that the agency is beginning to implement a formal project management
structure to facilitate the timeliness of the audit process.  According to officials, CMS launched audits for payment year 2013 during 2016, and officials planned to
commence audits for payment year 2014 by the end of 2018. In October 2018, CMS officials told GAO they had begun several steps to improve the timeliness of the contract-level
RADV process, including aligning the time frames in CMS's contract-level audits with those of the national audits and initiating automated reviews that will reduce the
amount of time required for medical record review to enhance the timeliness of the RADV process. They expected these steps to be completed in late 2019. Unless CMS takes this
and other actions to improve the RADV contract-level audit process, it will fail to recover improper payments of hundreds of millions of dollars annually.",Cost Savings & Revenue Enhancement,Executive Branch,Centers for Medicare & Medicaid Services,3/29/2019
2017,28,1,"http://www.gao.gov/duplication/action_tracker/683504#t=0
",Not Addressed,Yes,Health: Patient Protection and Affordable Care Act Enrollment (2017-28),"By strengthening enrollment controls and better managing fraud risk for health insurance coverage provided under the Patient Protection and Affordable Care Act, the Centers
for Medicare & Medicaid Services could realize substantial cost savings associated with subsidies and related spending, which were estimated to cost $56 billion for fiscal
year 2017."," To better oversee the efficacy of the Patient Protection and Affordable Care Act's (PPACA) enrollment control process; to better monitor costs, risk, and program performance;
to assist with tax compliance; to strengthen the eligibility determination process; to provide applicants with improved customer service and up-to-date information about
submission of eligibility documentation; and to better document agency activities, the Secretary of Health and Human Services should direct the Acting Administrator of the
Centers for Medicare & Medicaid Services (CMS) to conduct a comprehensive feasibility study on actions that CMS can take to monitor and analyze, both quantitatively and
qualitatively, the extent to which data hub queries provide requested or relevant applicant verification information, for the purpose of improving the data-matching process
and reducing the number of applicant inconsistencies; and for those actions identified as feasible, create a written plan and schedule for implementing them."," In April 2016, the Department of Health and Human Services (HHS) reported that it was reviewing options for conducting a feasibility study to monitor and analyze information
received from the data hub. HHS reported that in March 2016 it began examining the data hub process in delivering usable information for applicant verification and analyzing
data to identify trends or patterns that could suggest improvements in verification or actions that could reduce the number of inconsistencies that require further attention.
In March 2017, the agency said it was making significant progress toward implementing the recommendation. However, as of December 2018, HHS officials had not provided GAO with
evidence that the agency has implemented this February 2016 recommendation. By not assessing the extent to which data hub–provided data matches consumer–provided
information, CMS foregoes analysis of the extent to which responding agencies successfully deliver applicant verification information in response to data hub requests. In
doing so, CMS foregoes information that could suggest potential program issues or potential vulnerabilities to fraud, as well as information that might be useful for enhancing
program management. In addition, to the extent data hub inquiries cannot provide requested verification information—leading to generation of applicant
inconsistencies—there is a greater burden on both the agency and the applicant to resolve the inconsistency. Also, as GAO's enrollment testing work showed, the
inconsistency resolution process that occurs after the initial application is vulnerable to fraudulent submission of applicant documentation. Thus, analysis of data hub query
outcomes could be used to assess whether additional data sources or processes could be used to improve the front-end verification process.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Health and Human Services,3/29/2019
2017,28,2,"http://www.gao.gov/duplication/action_tracker/683504#t=1
",Not Addressed,Yes,Health: Patient Protection and Affordable Care Act Enrollment (2017-28),"By strengthening enrollment controls and better managing fraud risk for health insurance coverage provided under the Patient Protection and Affordable Care Act, the Centers
for Medicare & Medicaid Services could realize substantial cost savings associated with subsidies and related spending, which were estimated to cost $56 billion for fiscal
year 2017."," To better oversee the efficacy of the Patient Protection and Affordable Care Act's (PPACA) enrollment control process; to better monitor costs, risk, and program
performance; to assist with tax compliance; to strengthen the eligibility determination process; to provide applicants with improved customer service and up-to-date
information about submission of eligibility documentation; and to better document agency activities, the Secretary of Health and Human Services should direct the Acting
Administrator of the Centers for Medicare & Medicaid Services (CMS) to track the value of advance premium tax credit and cost-sharing reduction (CSR) subsidies that are
terminated or adjusted for failure to resolve application inconsistencies, and use this information to inform assessments of program risk and performance."," In April 2016, the Department of Health and Human Services (HHS) reported it had expanded the use of analytics to analyze the value of premium tax credit and CSR subsidies
that are eliminated or adjusted for 2015 actions at the policy level, and that CMS continues to analyze the data to develop future operations changes. HHS reported that as a
result of these actions it considers GAO's February 2016 action to be addressed. In May 2016, GAO requested documentation of these actions, including (1) information
produced using the capability described; (2) ways in which this information is being used for analysis for purposes such as program operations, monitoring, risk assessment, or
fraud cleaning; and (3) a description of the future operational changes contemplated based on the analyses done. However, as of December 2018, HHS officials had not provided
GAO with evidence that the agency had implemented this February 2016 recommendation. By not tracking the magnitude of subsidies eliminated or reduced for failure to resolve
application inconsistencies, CMS does not collect and have available key financial information relevant to effective program management, including information to determine
whether a particular control is cost-effective.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Health and Human Services,3/29/2019
2017,28,3,"http://www.gao.gov/duplication/action_tracker/683504#t=2
",Not Addressed,No,Health: Patient Protection and Affordable Care Act Enrollment (2017-28),"By strengthening enrollment controls and better managing fraud risk for health insurance coverage provided under the Patient Protection and Affordable Care Act, the Centers
for Medicare & Medicaid Services could realize substantial cost savings associated with subsidies and related spending, which were estimated to cost $56 billion for fiscal
year 2017."," To better oversee the efficacy of the Patient Protection and Affordable Care Act's (PPACA) enrollment control process; to better monitor costs, risk, and program
performance; to assist with tax compliance; to strengthen the eligibility determination process; to provide applicants with improved customer service and up-to-date
information about submission of eligibility documentation; and to better document agency activities, the Secretary of Health and Human Services should direct the Acting
Administrator of the Centers for Medicare & Medicaid Services (CMS) to, in the case of cost-sharing reduction (CSR) subsidies that are terminated or adjusted for failure to
resolve application inconsistencies, consider and document, in conjunction with other agencies as relevant, whether it would be feasible to create a mechanism to recapture
those costs, including whether additional statutory authority would be required to do so; and for actions determined to be feasible and reasonable, create a written plan and
schedule for implementing them."," As of December 2018, CMS officials said the Department of Health and Human Services (HHS) had received a legal opinion from the U.S. Attorney General regarding validity of
CSR payments, which prompted the agency to halt the payments as of October 2017. CMS officials said that if the recommendation were to be implemented, it would amount to
creating new rules and a process for a program feature that no longer exists. However, in January 2019, HHS indicated that the administration supports a legislative solution
that would appropriate CSR payments, and GAO continues to monitor for relevant legislative action. If funding becomes available to restore CSR payments, then implementing this
recommendation would aid CMS in reducing improper payments.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Health and Human Services,3/29/2019
2017,28,4,"http://www.gao.gov/duplication/action_tracker/683504#t=3
",Not Addressed,Yes,Health: Patient Protection and Affordable Care Act Enrollment (2017-28),"By strengthening enrollment controls and better managing fraud risk for health insurance coverage provided under the Patient Protection and Affordable Care Act, the Centers
for Medicare & Medicaid Services could realize substantial cost savings associated with subsidies and related spending, which were estimated to cost $56 billion for fiscal
year 2017."," To better oversee the efficacy of the Patient Protection and Affordable Care Act's (PPACA) enrollment control process; to better monitor costs, risk, and program
performance; to assist with tax compliance; to strengthen the eligibility determination process; to provide applicants with improved customer service and up-to-date
information about submission of eligibility documentation; and to better document agency activities, the Secretary of Health and Human Services should direct the Acting
Administrator of the Centers for Medicare & Medicaid Services to identify and implement procedures to resolve Social Security number inconsistencies where the Marketplace is
unable to verify Social Security numbers or applicants do not provide them."," In April 2016, the Department of Health and Human Services (HHS) reported that it was working on implementing functionality for updating consumers' Social Security numbers
(SSN) and their eligibility based on the correct SSN. HHS reported that is it targeting deployment of the SSN update functionality in 2017. However, as of December 2018, HHS
officials had not provided GAO with evidence that the agency has implemented GAO's February 2016 recommendation. SSN inconsistencies are a potential fraud vulnerability in
the application process. In addition, SSN inconsistencies also affect tax compliance, because SSNs are a key identifier for tax reconciliation required under the act.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Health and Human Services,3/29/2019
2017,28,5,"http://www.gao.gov/duplication/action_tracker/683504#t=4
",Not Addressed,Yes,Health: Patient Protection and Affordable Care Act Enrollment (2017-28),"By strengthening enrollment controls and better managing fraud risk for health insurance coverage provided under the Patient Protection and Affordable Care Act, the Centers
for Medicare & Medicaid Services could realize substantial cost savings associated with subsidies and related spending, which were estimated to cost $56 billion for fiscal
year 2017."," To better oversee the efficacy of the Patient Protection and Affordable Care Act's (PPACA) enrollment control process; to better monitor costs, risk, and program
performance; to assist with tax compliance; to strengthen the eligibility determination process; to provide applicants with improved customer service and up-to-date
information about submission of eligibility documentation; and to better document agency activities, the Secretary of Health and Human Services should direct the Acting
Administrator of the Centers for Medicare & Medicaid Services (CMS) to reevaluate CMS's use of Prisoner Update Processing System (PUPS) incarceration data and make a
determination to either (a) use the PUPS data, among other things, as an indicator of further research required in individual cases, and to develop an effective process to
clear incarceration inconsistencies or terminate coverage, or (b) if no suitable process can be identified to verify incarceration status, accept applicant attestation on
status in all cases, unless the attestation is not reasonably compatible with other information that may indicate incarceration, and forego the inconsistency process."," In April 2016, the Department of Health and Human Services (HHS) reported that in 2015, it made the determination to no longer require application filers to submit
documentation regarding incarceration status. Hence, HHS considers GAO's February 2016 recommendation to be closed. GAO was aware of that determination, but the
recommendation was to reevaluate use of PUPS from the specific standpoint of using the data as they were intended to be used as an indicator of further research and then draw
a conclusion on the use of the data. In May 2016, GAO requested documentation demonstrating that in the period since GAO made this recommendation, CMS has undertaken the
reevaluation in the fashion that GAO indicated. However, as of December 2018, HHS officials had not provided GAO with such evidence. By not using PUPS data as an indicator of
further research required in individual cases, and by relying on applicant attestation in the alternative, CMS may be granting eligibility to, and making subsidy payments on
behalf of, individuals who are ineligible to enroll in qualified health plans.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Health and Human Services,3/29/2019
2017,28,6,"http://www.gao.gov/duplication/action_tracker/683504#t=5
",Not Addressed,Yes,Health: Patient Protection and Affordable Care Act Enrollment (2017-28),"By strengthening enrollment controls and better managing fraud risk for health insurance coverage provided under the Patient Protection and Affordable Care Act, the Centers
for Medicare & Medicaid Services could realize substantial cost savings associated with subsidies and related spending, which were estimated to cost $56 billion for fiscal
year 2017."," To better oversee the efficacy of the Patient Protection and Affordable Care Act's (PPACA) enrollment control process; to better monitor costs, risk, and program
performance; to assist with tax compliance; to strengthen the eligibility determination process; to provide applicants with improved customer service and up-to-date
information about submission of eligibility documentation; and to better document agency activities, the Secretary of Health and Human Services should direct the Acting
Administrator of the Centers for Medicare & Medicaid Services (CMS) to create a written plan and schedule for providing Marketplace call center representatives with access to
information on the current status of eligibility documents submitted to CMS's documents processing contractor."," In April 2016, the Department of Health and Human Services (HHS) reported that since May 2015, call center representatives have received daily updates on the status of
eligibility documentation. HHS reported that it is working to provide call center representatives with real-time data. HHS reported it considers this February 2016
recommendation to be closed. In May 2016, GAO noted that its February 2016 recommendation was focused on providing such real-time capability and requested (1) confirmation
that call center representatives currently have on-demand, real-time access to up-to-date, application-level document status; and documentation showing development and
implementation of this capability; or (2) a written plan and schedule for providing this capability as recommended. However, as of December 2018, HHS officials had not
provided GAO with evidence that the agency has implemented this recommendation. The inability of call center representatives to obtain current document status information
after the application process is complete is not only a potential vulnerability for efficient and effective operation of the system, but can also be a frustration for
consumers attempting to provide requested eligibility information, and could cause them to not file documentation as appropriate. In turn, that could affect CMS's goal of
extending health-insurance coverage to all qualified applicants.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Health and Human Services,3/29/2019
2017,28,8,"http://www.gao.gov/duplication/action_tracker/683504#t=7
",Not Addressed,Yes,Health: Patient Protection and Affordable Care Act Enrollment (2017-28),"By strengthening enrollment controls and better managing fraud risk for health insurance coverage provided under the Patient Protection and Affordable Care Act, the Centers
for Medicare & Medicaid Services could realize substantial cost savings associated with subsidies and related spending, which were estimated to cost $56 billion for fiscal
year 2017."," To better oversee the efficacy of the Patient Protection and Affordable Care Act's (PPACA) enrollment control process; to better monitor costs, risk, and program
performance; to assist with tax compliance; to strengthen the eligibility determination process; to provide applicants with improved customer service and up-to-date
information about submission of eligibility documentation; and to better document agency activities, the Secretary of Health and Human Services should direct the Acting
Administrator of the Centers for Medicare & Medicaid Services (CMS) to fully document prior to implementation, and have readily available for inspection thereafter, any
significant decision on qualified health plan enrollment and eligibility matters, with such documentation to include details such as policy objectives, supporting analysis,
scope, and expected costs and effects."," In April 2016, the Department of Health and Human Service (HHS) reported CMS prepares an annual Marketplace and Related Programs Cycle Memo to fulfill reporting requirements
for internal control. The Memo describes all significant eligibility and enrollment policy and process changes, including new internal key controls associated with these
changes, and the 2015 Memo was released in September 2015. HHS reported it considers GAO's February 2016 recommendation to be closed. However, in May 2016, GAO notified HHS
that its actions do not close the recommendation. Information contained in the memos is after-the-fact and while useful, does not meet the full range of documentation
contemplated by the recommendation, especially development and analysis of changes prior to implementation. As of December 2018, HHS officials had not provided GAO with
evidence that the agency has implemented this recommendation. Without clearly identifying and fully documenting, on a contemporaneous basis, the policy objectives, supporting
analysis, scope, and expected costs and effects of implementing significant decisions on enrollment and eligibility matters, CMS undermines transparency and its ability to
communicate most effectively with both internal and external stakeholders. CMS also may undermine confidence in the applicant verification process and compromise program
integrity.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Health and Human Services,3/29/2019
2017,28,7,"http://www.gao.gov/duplication/action_tracker/683504#t=6
",Addressed,No,Health: Patient Protection and Affordable Care Act Enrollment (2017-28),"By strengthening enrollment controls and better managing fraud risk for health insurance coverage provided under the Patient Protection and Affordable Care Act, the Centers
for Medicare & Medicaid Services could realize substantial cost savings associated with subsidies and related spending, which were estimated to cost $56 billion for fiscal
year 2017."," To better oversee the efficacy of the Patient Protection and Affordable Care Act's (PPACA) enrollment control process; to better monitor costs, risk, and program
performance; to assist with tax compliance; to strengthen the eligibility determination process; to provide applicants with improved customer service and up-to-date
information about submission of eligibility documentation; and to better document agency activities, the Secretary of Health and Human Services should direct the Acting
Administrator of the Centers for Medicare & Medicaid Services (CMS) to conduct a fraud risk assessment, consistent with best practices provided in GAO's framework for managing
fraud risks in federal programs, of the potential for fraud in the process of applying for qualified health plans through the federal Marketplace."," In December 2018, CMS officials told GAO they had completed the fraud risk assessment of the Marketplace application process, based on GAO's Fraud Risk Framework. GAO
reviewed documentation submitted by the agency, and concurred. By conducting a fraud risk assessment, CMS is better equipped to know whether existing control activities are
suitably designed and implemented to reduce inherent fraud risk to an acceptable level. The action also helps to lower the risk of improperly providing benefits and to reduce
reputational risks to the program that could arise through perceptions that program integrity is not a priority.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Health and Human Services,3/29/2019
2017,29,1,"http://www.gao.gov/duplication/action_tracker/683570#t=0
",Not Addressed,Yes,Income security: Disability Insurance (2017-29),"The Social Security Administration could recover tens of millions of dollars annually in Disability Insurance overpayments by increasing withholding rates of individuals'
ongoing monthly Disability Insurance benefit payments."," The Commissioner of the Social Security Administration (SSA) should adjust the minimum withholding rate to 10 percent of monthly Disability Insurance (DI) benefits to allow
quicker recovery of overpayment debt in SSA's DI program."," SSA submitted a legislative proposal in the President's fiscal year 2020 budget to increase the minimum withholding rate to 10 percent of monthly benefits, consistent with
GAO's April 2016 recommendation. SSA had similar proposals in the 2017, 2018, and 2019 budgets. In parallel with proposed legislation, SSA officials told GAO that the agency
is also pursuing this change through regulatory action. SSA officials stated that as of January 2019, Congress had not passed legislation and that a draft notice of proposed
rulemaking was pending within the agency. Increasing the minimum withholding amount would help SSA increase the amount of overpayments it recovers and shorten the amount of
time needed to complete repayment of debts, which can sometimes take decades.",Cost Savings & Revenue Enhancement,Executive Branch,Social Security Administration,3/29/2019
2017,29,2,"http://www.gao.gov/duplication/action_tracker/683570#t=1
",Not Addressed,No,Income security: Disability Insurance (2017-29),"The Social Security Administration could recover tens of millions of dollars annually in Disability Insurance overpayments by increasing withholding rates of individuals'
ongoing monthly Disability Insurance benefit payments."," The Commissioner of the Social Security Administration (SSA) should consider adjusting monthly withholding amounts according to cost of living adjustments or charging
interest on debts being collected by withholding benefits. Should SSA determine that it is necessary to do so, it could pursue legislative authority to use recovery tools that
it is currently unable to use."," No executive action taken. As of November 2018, SSA continued to disagree with GAO's April 2016 recommendation and indicated that these measures will not have a significant
effect on the amount of debt recovered. SSA stated that charging interest on debts would require substantial changes to multiple systems that affect its overpayment business
processes and would require extensive training for its employees. While SSA reported it has studied the potential changes needed to charge interest on debt, without further
consideration of the costs and benefits of charging interest or adjusting withholding amounts according to cost of living adjustments, SSA cannot know the extent to which
these options would improve debt recovery efforts or help protect the value of debts against the effects of inflation, which can be substantial given that withholding plans
can take decades to complete.",Cost Savings & Revenue Enhancement,Executive Branch,Social Security Administration,3/29/2019
2018,1,2,"http://www.gao.gov/duplication/action_tracker/691067#t=1
",Partially Addressed,Yes,Agriculture: Imported Seafood Oversight (2018-01),"Improved coordination between the Food and Drug Administration and the Food Safety and Inspection Service on the oversight of imported seafood would help the agencies better
manage fragmentation and more consistently protect consumers from unsafe drug residues."," The U.S. Department of Agriculture's Food Safety and Inspection Service (FSIS) should coordinate and communicate with the Food and Drug Administration (FDA) in developing
drug residue testing methods and corresponding maximum residue levels for imported catfish that may also be applicable to other imported seafood."," In February 2019, FSIS said it will continue to coordinate with FDA when developing testing methods and determining health protective residue levels by sharing information on
each other's testing methods. FSIS plans to use FDA's testing methods for two drugs in an effort to implement this September 2017 GAO recommendation with which it
partially agreed. However, FSIS will continue to use its own multi-residue method for all other drugs when testing the products it regulates, including meat, poultry, and
catfish, and the maximum residue levels that accompany that method. In addition, FDA will continue to use its own multi-residue method. FSIS's multi-residue method can
detect more drugs than FDA's multi-residue method. According to FSIS officials, no single analytical approach meets both agencies' needs, but FSIS plans to target the same
human health protection level as FDA. FSIS makes all of its methods publicly available on its website. As part of the National Residue Program for meat, poultry, egg products,
and catfish, FSIS coordinates with FDA and other agencies on which drugs should be included in testing methods for the residue program and FSIS communicates the results of its
sampling. GAO maintains that further action is needed because, without this coordination, the agencies do not have reasonable assurance that they are consistently protecting
consumers from unsafe drug residues.","Fragmentation, Overlap & Duplication",Executive Branch,Food Safety and Inspection Service,3/29/2019
2018,1,1,"http://www.gao.gov/duplication/action_tracker/691067#t=0
",Partially Addressed,Yes,Agriculture: Imported Seafood Oversight (2018-01),"Improved coordination between the Food and Drug Administration and the Food Safety and Inspection Service on the oversight of imported seafood would help the agencies better
manage fragmentation and more consistently protect consumers from unsafe drug residues."," The Food and Drug Administration (FDA) should coordinate and communicate with the U.S. Department of Agriculture's Food Safety and Inspection Service (FSIS) in developing
drug residue testing methods and corresponding maximum residue levels for imported seafood that may also be applicable to imported catfish."," According to FDA officials, the agency shared its testing methods for two drugs with FSIS in an effort to implement this September 2017 GAO recommendation, with which it
agreed. However, as of August 2018, FDA had no specific plans for any further coordination on method development or sharing other methods. As of March 2019, FDA had not
responded to GAO's request for an update. FDA makes recommendations to FSIS on maximum residue levels for drug residues, but FDA understands that the maximum residues levels
applied depend on the method and the instrumentation used. FDA officials stated that these differences in method and instrumentation can lead to several orders of magnitude
differences in maximum residue levels between the two agencies. While FDA acknowledged that there is a benefit to using the same testing methodology as FSIS, agency officials
stated that there is a large cost, including development and operational costs, to changing methods. However, FDA officials noted that they had not conducted a formal written
analysis or estimate of the potential costs associated with changing its methods. According to FDA, the agency provides FSIS information about its development of new
methodologies. GAO maintains that further action is needed because, without this coordination, the agencies do not have reasonable assurance that they are consistently
protecting consumers from unsafe drug residues.  ","Fragmentation, Overlap & Duplication",Executive Branch,Food and Drug Administration,3/29/2019
2018,2,1,"http://www.gao.gov/duplication/action_tracker/691071#t=0
",Partially Addressed,No,Defense: Defense Distribution Centers (2018-02),"By minimizing unnecessary overlap and duplication and more efficiently using its U.S. distribution centers to store and process goods for troop support, such as clothing and
weapon systems repair parts, the Department of Defense could potentially save approximately $527 million over 5 years."," The Department of Defense (DOD) should assess and direct the implementation of actions, as appropriate, that can be taken using existing authorities to close, realign, or
dispose of existing infrastructure to more efficiently use the department's network of U.S. distribution centers."," DOD concurred with this June 2017 recommendation and in July 2017 began to assess options to close, realign, or dispose of existing infrastructure to more efficiently use its
network of U.S. distribution centers. Specifically, DOD began reviewing how it uses warehouses for the inventory of secondary items to identify opportunities to consolidate
underused distribution centers. As part of this assessment, officials stated in February 2018 that DOD will conduct three site studies by fiscal year 2019 to assess the
viability and any potential savings from consolidation at these locations. In November 2018, DOD officials stated that the department had completed the data collection at the
three sites. DOD officials stated in February 2019 that DOD anticipates providing a final report to the military services by mid-March 2019. Successful completion of this
assessment and implementation of any identified opportunities for consolidation could help DOD operate its U.S. distribution centers more efficiently and realize cost
savings. ","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/29/2019
2018,3,3,"http://www.gao.gov/duplication/action_tracker/691078#t=2
",Not Addressed,No,Defense: GPS Modernization (2018-03),"To reduce the risk of unnecessary duplication, the Department of Defense should assign a single organization responsibility for ensuring that common solutions for Global
Positioning System receiver card modernization efforts are collected and shared among hundreds of programs. Receiver card modernization for a small portion of weapon systems
is estimated to cost $2.5 billion through fiscal year 2021."," As part of GPS military code, or M-code, receiver card acquisition planning, the Department of Defense (DOD) should assign an organization with responsibility for
systematically collecting integration test data, lessons learned, and design solutions and making them available to all programs expected to integrate M-code receiver cards."," No action taken as of December 2018. DOD agreed with GAO's December 2017 recommendation, but action to address this recommendation remains to be taken. On October 15, 2018,
DOD identified its Chief Information Officer (CIO) as the focal point for GPS M-code modernization efforts. The corresponding memorandum from the CIO stated that these efforts
are intended to be implemented through the workings of the DOD Positioning, Navigation, and Timing (PNT) Enterprise Oversight Council, for which the CIO is the Secretariat.
However, DOD did not address how the CIO will lead this effort or how this group will collect integration test data, designs solutions, and lessons learned, or confirm that
these additional steps are taking place. Instead, the stated purpose of the memorandum is to request involvement and support from DOD organizations in an effort to identify
and implement integration methodologies that promote interoperability and efficiency in the integration of GPS M-code receiver cards with other sources of PNT information in
DOD weapon systems. This effort does not specifically address the need to reduce duplication and fragmentation in the implementation of M-code receiver card modernization
across DOD. Until additional steps are taken, challenges will likely remain.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/29/2019
2018,5,2,"http://www.gao.gov/duplication/action_tracker/691080#t=1
",Not Addressed,No,Health: Graduate Medical Education Funding (2018-05),"The Department of Health and Human Services should coordinate with federal agencies, including the Department of Veterans Affairs, to improve the effectiveness and oversight
of fragmented federal funding for physician graduate medical education, which cost the federal government $14.5 billion in 2015."," The Secretary of Health and Human Services should coordinate with federal agencies that fund graduate medical education (GME) training, including the Department of Veterans
Affairs (VA), to identify opportunities to improve the quality and consistency of the information collected within and across federal programs, and implement these
improvements."," No executive action taken. Though the Department of Health and Human Services (HHS) concurred with GAO's March 2018 recommendation, as of December 2018 HHS had yet to
identify opportunities to improve the quality and consistency of information collected within and across federal programs that fund GME training. In June 2018, HHS reiterated
its comments on GAO's report, noting that the President's fiscal year 2019 budget for HHS proposed consolidating federal spending from Medicare, Medicaid, the Teaching
Health Center Graduate Medical Education Program, and the Children's Hospitals Graduate Medical Education Payment Program into a single grant program for teaching hospitals.
HHS indicated that this proposal would be an important first step toward putting in place improved expectations and information for monitoring performance. HHS also indicated
that it would consult with VA to learn from its oversight. As of December 2018, this proposal had not been adopted. In December 2018, HHS told GAO that leadership from the
Health Resources and Services Administration and VA have collaborated through a webinar, meetings, and GME advisory groups to discuss issues affecting their programs and
opportunities to coordinate training programs and resources. However, HHS did not indicate that this collaboration included the Centers for Medicare & Medicaid Services,
which spent the most on GME (87 percent of total federal GME spending) in 2015 and generally collected the least amount of information. Further, HHS did not indicate that this
collaboration resulted in the identification of opportunities or actions taken to improve the quality and consistency of information collected within and across federal
programs. As GAO noted in its March 2018 report, this recommendation stands on its own and is separate from any efforts to modify how federal GME funds are distributed.
Whether or not legislation is enacted to implement a consolidated federal GME grant program, HHS should take action to improve the quality and consistency of any information
that agencies collect about how federal funding is used to support GME training. Such actions are important for HHS to assess the cost-effectiveness of federal efforts to help
meet the nation's health care workforce needs.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Health and Human Services,3/29/2019
2018,5,1,"http://www.gao.gov/duplication/action_tracker/691080#t=0
",Not Addressed,No,Health: Graduate Medical Education Funding (2018-05),"The Department of Health and Human Services should coordinate with federal agencies, including the Department of Veterans Affairs, to improve the effectiveness and oversight
of fragmented federal funding for physician graduate medical education, which cost the federal government $14.5 billion in 2015."," The Secretary of Health and Human Services should coordinate with federal agencies that fund graduate medical education (GME) training, including the Department of Veterans
Affairs (VA), to identify information needed to evaluate the performance of federal programs that fund GME training, including the extent to which these programs are efficient
and cost-effective and are meeting the nation's health care workforce needs."," No executive action taken. Though the Department of Health and Human Services (HHS) concurred with GAO's March 2018 recommendation, as of December 2018 HHS had yet to
identify information needed to evaluate the performance of federal programs that fund GME training. In June 2018, HHS reiterated its comments on GAO's report, noting that
the President's fiscal year 2019 budget for HHS proposed consolidating federal spending from Medicare, Medicaid, the Teaching Health Center Graduate Medical Education
Program, and the Children's Hospitals Graduate Medical Education Payment Program into a single grant program for teaching hospitals. HHS indicated that this proposal would
be an important first step toward putting in place improved expectations and information for monitoring performance. HHS also indicated that it would consult with VA to learn
from its oversight and determine whether common metrics could be employed. As of December 2018, this proposal had not been adopted. In December 2018, HHS told GAO that
leadership from the Health Resources and Services Administration and VA have collaborated through a webinar, meetings, and GME advisory groups to discuss issues affecting
their programs and opportunities to coordinate training programs and resources. However, HHS did not indicate whether this collaboration included the Centers for Medicare
& Medicaid Services, which spent the most on GME (87 percent of total federal GME spending) in 2015 and generally collected the least amount of information. Further, HHS
did not indicate that the coordination activities resulted in the identification of information needed to evaluate the performance of federal programs that fund GME training.
As GAO noted in its March 2018 report, this recommendation stands on its own and is separate from any legislative efforts to modify how federal GME funds are distributed.
Whether or not legislation is enacted to implement a consolidated federal GME grant program, HHS should take action to improve the information that agencies collect about how
federal funding is used to support GME training. Such actions are important for HHS to assess the cost-effectiveness of federal efforts to help meet the nation's health care
workforce needs.  ","Fragmentation, Overlap & Duplication",Executive Branch,Department of Health and Human Services,3/29/2019
2018,6,2,"http://www.gao.gov/duplication/action_tracker/691090#t=1
",Addressed,Yes,Health: VA Human Capital Challenges (2018-06),"The Veterans Health Administration should strengthen its human resources internal control practices and its employee performance management processes to address fragmentation
across the agency and improve its ability to serve veterans."," The Secretary of Veterans Affairs should instruct the Under Secretary for Health to establish clear lines of authority that provide the Assistant Deputy Under Secretary for
Health for Workforce Service the ability to oversee and hold medical center human resources (HR) offices accountable for requiring all HR staff to complete the competency
assessment tool within HR offices."," As of January 2018, the Department of Veterans Affairs (VA) had established lines of authority and oversight procedures to help ensure that HR staff complete a competency
assessment, as GAO recommended in its December 2016 report. First, in March 2017, the Acting Under Secretary for Health issued a memo providing the head of the Veterans Health
Administration's (VHA) Workforce Services the authority to establish HR staff competencies and require HR staff to complete a competency assessment. The memo also calls for
this office to provide quarterly reports to VHA senior leadership on competency assessment completion rates. In August 2017, VHA's Workforce Services began providing these
reports to VHA senior leadership.  In addition, in January 2018, an official from VA's HR Academy reported that overall, about 80 percent of VHA's HR staff completed a
competency assessment in fiscal year 2017 and that about 72 percent of HR staff have completed an assessment in fiscal year 2018. A VHA official also stated that VHA followed
up with medical center HR offices with low competency assessment completion rates. As a result of these improvements, VHA is better positioned to identify competency gaps in
medical centers' HR offices, and, in turn, provide training to ensure staff can better meet VHA's human capital needs.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of Veterans Affairs, Veterans Health Administration",3/21/2018
2018,6,3,"http://www.gao.gov/duplication/action_tracker/691090#t=2
",Partially Addressed,Yes,Health: VA Human Capital Challenges (2018-06),"The Veterans Health Administration should strengthen its human resources internal control practices and its employee performance management processes to address fragmentation
across the agency and improve its ability to serve veterans."," The Assistant Secretary for Human Resources and Administration (HR&A) should, with input from Veterans Health Administration (VHA) stakeholders, ensure that meaningful
distinctions are being made in employee performance ratings by (1) developing and implementing a standardized, comprehensive performance management training program for
supervisors of Title 5, Title 38, and Title 38-Hybrid employees based on leading practices and ensuring procedures are in place to support effective performance conversations
between supervisors and employees; (2) reviewing and revising Title 5 and Title 38 performance management policies consistent with leading practices (e.g., require definition
of all performance levels); and (3) developing and implementing a process to standardize performance plan elements, standards, and metrics for common positions across VHA that
are covered under the Department of Veterans Affairs' (VA) Title 5 performance management system."," The Department of Veterans Affairs (VA) partially agreed with GAO's December 2016 recommendation, but as of December 2018 had made limited overall progress in ensuring that
meaningful distinctions are being made in employee performance ratings. Regarding the first part of this recommendation, in January 2018 VA officials stated that all
supervisors are required to complete online performance management training on developing effective performance plans and providing feedback to employees. In December 2018, VA
officials stated that the department established an integrated project team to oversee performance management improvements. In early 2019, the team intends to consult with the
Office of Personnel Management (OPM) and other federal agencies on performance management leading practices including how to provide employees with continuous feedback. This
is a positive step and GAO will continue to monitor VA's efforts. Regarding the second part of this recommendation, VA stated in April 2018 that it did not intend to review
and revise its performance management policy because its current policy complies with OPM's minimum requirements, is consistent with leading practices, and supports
meaningful distinctions in individual performance. As of December 2018, VA officials have not indicated plans to change their approach on this issue. While VA's policy may
meet OPM's minimum requirements, GAO found that VA's policy is inconsistent with leading human capital practices and does not support meaningful distinctions in employee
performance. As noted in GAO's 2016 report, without first defining clear expectations and standards for each level of performance, it is difficult to appraise employees'
contribution to organizational goals and ensure the overall integrity and credibility of the agency's performance management system. Finally, VA made limited progress on
standardizing employee performance plan elements, standards, and metrics for common positions across the Veterans Health Administration (VHA). VHA officials previously noted
that they must first standardize hundreds of employee position descriptions before standardizing related performance plan components, and these efforts are in the early
stages. Ongoing leadership changes at VA and VHA may affect the rate of progress on these actions. Nevertheless, without effective policies and processes to ensure that
meaningful distinctions are made in employee performance, VA may be challenged in holding all employees accountable.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of Veterans Affairs, Veterans Health Administration",3/29/2019
2018,6,4,"http://www.gao.gov/duplication/action_tracker/691090#t=3
",Partially Addressed,Yes,Health: VA Human Capital Challenges (2018-06),"The Veterans Health Administration should strengthen its human resources internal control practices and its employee performance management processes to address fragmentation
across the agency and improve its ability to serve veterans."," The Assistant Secretary for Human Resources and Administration (HR&A) should, with input from Veterans Health Administration (VHA) stakeholders, ensure that ratings-based
performance awards are administered in a manner that is consistent with leading practices and promotes improved employee performance."," The Department of Veterans Affairs (VA) partially agreed with GAO's December 2016 recommendation, and as of December 2018 had taken steps to help ensure that ratings-based
performance awards are administered in a manner that is consistent with leading practices and that promotes improved employee and organizational performance. In September
2018, VA reported that VHA created an awards advisory committee to establish recommended dollar ranges for ratings-based performance awards based on relevant factors. However,
as of December 2018, the committee was awaiting further guidance from VHA leadership. While VA has made progress in this area, the department must take further action to
ensure that its award programs are administered in a valid, reliable, and transparent manner. Doing so will better position VA to recognize high-performing employees, improve
retention, and motivate employees to do even better in the future.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of Veterans Affairs, Veterans Health Administration",3/29/2019
2018,6,5,"http://www.gao.gov/duplication/action_tracker/691090#t=4
",Partially Addressed,Yes,Health: VA Human Capital Challenges (2018-06),"The Veterans Health Administration should strengthen its human resources internal control practices and its employee performance management processes to address fragmentation
across the agency and improve its ability to serve veterans."," The Assistant Secretary for Human Resources and Administration (HR&A) should, with input from Veterans Health Administration (VHA) stakeholders, develop a plan for how and
when it intends to implement a modern information technology (IT) system to support employee performance management processes."," The Department of Veterans Affairs (VA) partially agreed with GAO's December 2016 recommendation and as of December 2018 had taken some steps to address it. In August 2018,
the VA established an integrated project team to identify business requirements, analyze alternatives for a department-wide performance management IT system, and develop an
implementation plan. In December 2018, VA provided GAO with a high-level notional proposal for acquiring a new performance management IT system. However, foundational
activities such as developing a business case and analyzing alternatives are still in progress. GAO will continue to monitor VA's progress on this effort. Successful
planning and implementation of a modern IT system should help VA capture reliable, timely, department-wide employee performance information and may also help VA realize cost
savings by eliminating inefficient paper-based procedures.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of Veterans Affairs, Veterans Health Administration",3/29/2019
2018,6,1,"http://www.gao.gov/duplication/action_tracker/691090#t=0
",Addressed,Yes,Health: VA Human Capital Challenges (2018-06),"The Veterans Health Administration should strengthen its human resources internal control practices and its employee performance management processes to address fragmentation
across the agency and improve its ability to serve veterans."," The Secretary of Veterans Affairs should instruct the Under Secretary for Health to establish clear lines of authority that provide the Assistant Deputy Under Secretary for
Health for Workforce Service the ability to oversee and hold medical center human resources (HR) offices accountable for implementing initiatives to improve HR processes
within HR offices as well as monitoring and reporting on the results of these initiatives."," The Department of Veterans Affairs concurred with GAO's December 2016 recommendation and as of November 2018 had taken steps to improve the internal review process of
medical centers' human capital functions and create a dashboard to monitor those functions' operations. The Veterans Health Administration's (VHA) HR oversight process,
known as Consult, Assist, Review, Develop, and Sustain, modified the selection process for reviewing documents, actions, and files of the human capital office and revised the
extent and focus of the on-site review process to make them more quantitative and consultative. Additionally, VHA developed a dashboard known as the HR Readiness Analytics
Dashboard and Report (RADAR), which consists of 12 key indicators for monitoring human resource operations at the medical centers. VHA distributed the templates for RADAR to
underperforming HR offices to identify tactical actions that could guide improvements. These efforts should provide the appropriate VHA leadership the ability to oversee and
hold medical center HR offices accountable for making operational improvements.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of Veterans Affairs, Veterans Health Administration",3/29/2019
2018,7,1,"http://www.gao.gov/duplication/action_tracker/691101#t=0
",Not Addressed,No,Homeland security/Law enforcement: Coast Guard Boat Stations (2018-07),"The Coast Guard should close its boat stations that provide unnecessarily duplicative search and rescue coverage to improve operations and potentially save millions of
dollars."," The Commandant of the Coast Guard should establish a plan with target dates and milestones for closing boat stations that it has determined, through its 9-step process and
subsequent analysis, provide overlapping search and rescue coverage and are unnecessarily duplicative."," The Coast Guard agreed with GAO's October 2017 recommendation. As of December 2018, the agency had completed additional analyses and reported that it was considering
changes in operations for several stations. The Coast Guard estimated that it will continue to consider changes until March 2020. However, the Coast Guard did not establish
target dates or milestones for closing stations. By developing a plan with target dates and milestones for closing stations that are unnecessarily duplicative, the Coast Guard
would be better positioned to improve operations and achieve cost savings over time.","Fragmentation, Overlap & Duplication",Executive Branch,U.S. Coast Guard,3/29/2019
2018,7,2,"http://www.gao.gov/duplication/action_tracker/691101#t=1
",Not Addressed,No,Homeland security/Law enforcement: Coast Guard Boat Stations (2018-07),"The Coast Guard should close its boat stations that provide unnecessarily duplicative search and rescue coverage to improve operations and potentially save millions of
dollars.", The Commandant of the Coast Guard should take action to close the stations identified according to its plan and target dates. ," The Coast Guard agreed with GAO's October 2017 recommendation, and as of December 2018, reported that it was considering changes in operational status for several stations.
The Coast Guard estimated that it will continue to consider changes until March 2020, which, if implemented, will be more than 7 years after it proposed station closures. By
closing unnecessarily duplicative stations, the Coast Guard could be better positioned to improve its operations and achieve cost savings over time.","Fragmentation, Overlap & Duplication",Executive Branch,U.S. Coast Guard,3/29/2019
2018,8,1,"http://www.gao.gov/duplication/action_tracker/691105#t=0
",Partially Addressed,Yes,Homeland security/Law enforcement: National Institute of Standards and Technology Security Program Management (2018-08),"By addressing fragmentation in their current physical security management structure, the Department of Commerce and the National Institute of Standards and Technology could
improve their physical security program."," The Director of the Department of Commerce (Commerce) Office of Security, in coordination with the National Institute of Standards and Technology (NIST) Director, should take
action to evaluate the effectiveness of the current security management structure as compared to a consolidated security structure, centrally managed by Commerce, to identify
the most effective and feasible approach to physical security at NIST."," In December 2018, Commerce began its final evaluation of the current security management structure, as GAO recommended in October 2017, through an embedded security
specialist within the NIST Office of Emergency Services. This evaluation has an expected completion date of April 2019. Completion of a thorough evaluation should help NIST
achieve an optimal security management structure. ","Fragmentation, Overlap & Duplication",Executive Branch,Department of Commerce,3/29/2019
2018,8,2,"http://www.gao.gov/duplication/action_tracker/691105#t=1
",Addressed,Yes,Homeland security/Law enforcement: National Institute of Standards and Technology Security Program Management (2018-08),"By addressing fragmentation in their current physical security management structure, the Department of Commerce and the National Institute of Standards and Technology could
improve their physical security program."," The National Institute of Standards and Technology (NIST) Director should take action to finalize and implement coordinated risk management policies and procedures, ensuring
that they contain a formal coordination mechanism between the Department of Commerce (Commerce) Office of Security and NIST and are aligned with Commerce's revised risk
management policy."," In March 2019, the NIST Director issued an updated Physical Security Program Directive that aligned NIST's risk management policy with Commerce's risk management policy
and included a coordination mechanism between NIST and the Commerce Office of Security, as GAO recommended in October 2017. Through this updated Directive, NIST can help
ensure that it addresses the weaknesses GAO identified in its previous risk management activities and reduce the possible negative effects associated with potential
duplication with Commerce.","Fragmentation, Overlap & Duplication",Executive Branch,National Institute of Standards and Technology,3/29/2019
2018,11,3,"http://www.gao.gov/duplication/action_tracker/691125#t=2
",Addressed,No,International affairs: Combating Wildlife Trafficking (2018-11),"Federal agencies that combat wildlife trafficking should clarify roles and responsibilities in Southeast Asia to better manage fragmentation and have more reasonable assurance
that they can effectively marshal the contributions of all agencies."," The Administrator of the U.S. Agency for International Development should work with the Task Force to clarify roles and responsibilities of mission staff engaged in
collaborative efforts on combating wildlife trafficking in Southeast Asia."," In October 2017, USAID conducted a three-day training course on combating wildlife trafficking for USAID mission staff. Two modules, totaling two and half hours, focused
specifically on working with the USG interagency. The modules included material from the U.S. Departments of State, Interior and Justice, focused on their respective mandates
and roles in combating wildlife trafficking. USAID also restarted the Wildlife Working group at the U.S. Embassy in Bangkok, which will identify opportunities for coordination
and collaboration between multiple agencies.","Fragmentation, Overlap & Duplication",Executive Branch,U.S. Agency for International Development,3/21/2018
2018,11,1,"http://www.gao.gov/duplication/action_tracker/691125#t=0
",Addressed,No,International affairs: Combating Wildlife Trafficking (2018-11),"Federal agencies that combat wildlife trafficking should clarify roles and responsibilities in Southeast Asia to better manage fragmentation and have more reasonable assurance
that they can effectively marshal the contributions of all agencies."," The Secretary of the Interior should work with the Task Force to clarify roles and responsibilities of mission staff engaged in collaborative efforts on combating wildlife
trafficking in Southeast Asia."," As of August 2018, the Secretary of the Interior had taken steps to work with the Task Force to clarify roles and responsibilities of mission staff engaged in collaborative
efforts on combating wildlife trafficking in Southeast Asia, as GAO recommended in October 2017. Specifically, the Department of the Interior actively consulted with and
engaged the Department of State and the U.S. Agency for International Development (USAID) both in headquarters and at the missions to solicit input during their grant and
cooperative agreement review process. They shared information about which projects have been selected for funding to ensure they complement State and USAID financial
assistance efforts. For example, in March 2018, Interior solicited input from State and USAID on two wildlife-related grants. In doing so, Interior ensured that roles and
responsibilities of mission staff and others working in the region are clarified and understood with regard to these projects.","Fragmentation, Overlap & Duplication",Executive Branch,Department of the Interior,10/10/2018
2018,11,2,"http://www.gao.gov/duplication/action_tracker/691125#t=1
",Addressed,No,International affairs: Combating Wildlife Trafficking (2018-11),"Federal agencies that combat wildlife trafficking should clarify roles and responsibilities in Southeast Asia to better manage fragmentation and have more reasonable assurance
that they can effectively marshal the contributions of all agencies."," The Secretary of State should work with the Task Force to clarify roles and responsibilities of mission staff engaged in collaborative efforts on combating wildlife
trafficking in Southeast Asia."," As of August 2018, the Secretary of State had taken steps to work with the Task Force to clarify roles and responsibilities of mission staff engaged in collaborative efforts
on combating wildlife trafficking in Southeast Asia, as GAO recommended in October 2017. Specifically, the Department of State jointly established the U.S. Embassy Bangkok
Wildlife Working Group, made up of officers from State, the Fish and Wildlife Service, and the U.S. Agency for International Development. The Working Group clarified roles and
responsibilities by clearly distinguishing the actions that each agency would undertake, and as a result, agencies are effectively coordinating their efforts to take full
advantage of their expertise and resources in addressing wildlife trafficking.","Fragmentation, Overlap & Duplication",Executive Branch,Department of State,10/10/2018
2018,13,1,"http://www.gao.gov/duplication/action_tracker/691129#t=0
",Partially Addressed,No,"Training, employment, and education: STEM Education Programs (2018-13)","Meeting requirements to assess the 163 federal science, technology, engineering, and mathematics education programs could create opportunities to better manage fragmentation
and overlap and enhance the effectiveness of the portfolio."," The leadership of the Committee on STEM Education should review performance assessments of federal science, technology, engineering, and mathematics (STEM) education programs
and then take appropriate steps to enhance effectiveness of the portfolio, such as by sharing promising practices that agencies could use in designing or revising their
programs."," The Committee agreed with this action, as recommended by GAO in its March 2018 report, and took some steps toward implementing it. In December 2018, the Committee issued a
new 5-year STEM education strategic plan. The Committee's plan states that to enhance the effectiveness of the STEM education portfolio, federal agencies that comprise the
Committee are to perform a systematic review of evidence from current programs (e.g., performance assessments). Committee agencies are to also identify promising,
evidence-based STEM education programs, practices, and policies in order to learn from and implement them more broadly. The strategic plan commits federal agencies to develop
an implementation plan by April 2019. GAO will review future efforts of the Committee to determine if they address the recommendation and could lead to improved management of
the federal STEM education portfolio.","Fragmentation, Overlap & Duplication",Executive Branch,NSTC Committee on STEM Education,3/29/2019
2018,13,2,"http://www.gao.gov/duplication/action_tracker/691129#t=1
",Partially Addressed,No,"Training, employment, and education: STEM Education Programs (2018-13)","Meeting requirements to assess the 163 federal science, technology, engineering, and mathematics education programs could create opportunities to better manage fragmentation
and overlap and enhance the effectiveness of the portfolio."," The leadership of the Committee on STEM Education should improve public awareness of information on programs' performance assessments by documenting program-level
information on performance assessments in its federal science, technology, engineering, and mathematics (STEM) education inventory."," The Committee agreed with this action, as recommended by GAO in its March 2018 report, and took some steps toward implementing it. In December 2018, the Committee issued a
new 5-year STEM education strategic plan. One of the plan's objectives focuses on making program performance and outcomes publically available. To achieve this objective,
federal agencies that comprise the Committee are to document and share programs' performance assessment information for both internal strategic planning purposes and to
inform public audiences. According to the strategic plan, Committee agencies are to provide content for the inventory of STEM education programs by the end of 2019. GAO will
review the results of the Committee's future efforts, including its inventory of programs, to determine if they adequately address the recommendation. The plan acknowledges
GAO's finding on the importance of collecting, organizing, and reporting federal performance data to increase public awareness of the impact of federal STEM education
programs.","Fragmentation, Overlap & Duplication",Executive Branch,NSTC Committee on STEM Education,3/29/2019
2018,13,3,"http://www.gao.gov/duplication/action_tracker/691129#t=2
",Partially Addressed,No,"Training, employment, and education: STEM Education Programs (2018-13)","Meeting requirements to assess the 163 federal science, technology, engineering, and mathematics education programs could create opportunities to better manage fragmentation
and overlap and enhance the effectiveness of the portfolio."," The leadership of the Committee on STEM Education should report the required information on participation rates of women, underrepresented minorities, and persons from rural
areas in federal science, technology, engineering, and mathematics (STEM) education programs that collect this information. "," The Committee agreed with this action, as recommended by GAO in its March 2018 report, and took some steps toward implementing it. In December 2018, the Committee issued a
new 5-year STEM education strategic plan. According to the strategic plan, the Committee will develop a common reporting framework that federal agencies with STEM education
programs can use to provide the rates of program participation by women, underrepresented minorities, and persons in rural areas. Agencies will begin reporting this
information by the end of 2019. According to an official from the Office of Science and Technology Policy, the agency anticipates reporting programs' participation rates in
its 2020 annual report to Congress. The plan also states that agencies that conduct valid and reliable tracking of such data are to share their promising practices across
agencies so that those strategies can be replicated where and when appropriate. GAO will follow the Committee's progress developing and implementing the reporting framework
to determine if it addresses GAO's recommendation. As noted in the strategic plan, tracking and reporting on the participation of underrepresented groups in federal STEM
education programs provides agencies with information to gauge their effectiveness at fostering diversity and inclusion.","Fragmentation, Overlap & Duplication",Executive Branch,NSTC Committee on STEM Education,3/29/2019
2018,13,4,"http://www.gao.gov/duplication/action_tracker/691129#t=3
",Partially Addressed,No,"Training, employment, and education: STEM Education Programs (2018-13)","Meeting requirements to assess the 163 federal science, technology, engineering, and mathematics education programs could create opportunities to better manage fragmentation
and overlap and enhance the effectiveness of the portfolio."," The Director of the Office of Science and Technology Policy should report the outcomes of programs' performance assessments completed in the previous year in its annual
report."," The Office of Science and Technology Policy agreed with this action, as recommended by GAO in its March 2018 report, and took some steps toward implementing it. In December
2018, the Committee issued a new 5-year STEM education strategic plan. The strategic plan states that the Office of Science and Technology Policy will include in its annual
reports descriptions of the outcomes of any program assessments conducted on federal STEM education programs in the previous year. According to an Office of Science and
Technology Policy official, this information will be included in annual reports starting in 2020. GAO will review these annual reports to determine if they address the
recommendation. As noted in the strategic plan, collecting and reporting federal performance data supports efficient and effective use of public funding, increases public
awareness of federal program outcomes, and promotes the use of high-quality performance assessment and evaluation methods.","Fragmentation, Overlap & Duplication",Executive Branch,Office of Science and Technology Policy,3/29/2019
2018,14,1,"http://www.gao.gov/duplication/action_tracker/691137#t=0
",Not Addressed,No,Defense: Foreign Currency Fluctuation (2018-14),The Department Of Defense needs to more efficiently and effectively manage foreign currency funds to potentially save millions of dollars.," GAO recommended that the Office of the Under Secretary of Defense (Comptroller), in coordination with the services, conduct a review of the foreign currency rates used at
disbursement to determine whether cost-savings opportunities exist by more consistently selecting cost-effective rates."," No executive action taken. The Department of Defense (DOD) agreed with this action and stated that it would work to implement it as recommended by GAO in its April 2018
report. In November 2018, DOD reiterated that it plans to determine a consistent disbursement rate and ensure all DOD components are using the most effective rate. However,
DOD did not provide information on any specific steps it had taken or will take to address the action. Without conducting the review of the foreign currency rates used at
disbursement, DOD may incur additional costs to convert U.S. dollars for overseas expenditures than would otherwise be required.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/29/2019
2018,14,2,"http://www.gao.gov/duplication/action_tracker/691137#t=1
",Not Addressed,No,Defense: Foreign Currency Fluctuation (2018-14),The Department Of Defense needs to more efficiently and effectively manage foreign currency funds to potentially save millions of dollars.," GAO recommended that the Office of the Under Secretary of Defense (Comptroller) analyze realized and projected losses to determine the necessary size of the Foreign Currency
Fluctuation, Defense account balance and use the results of this analysis as the basis for transfers to replenish the account."," No executive action taken. As of November 2018, the Department of Defense (DOD) had not taken steps to address this action, as recommended by GAO in its April 2018 report.
DOD partially concurred with the recommendation. In fiscal year 2018, DOD transferred approximately $677.6 million out of the Foreign Currency Fluctuations, Defense account to
maintain the buying power of DOD's Military Personnel and Operation and Maintenance appropriations. This transfer covered losses for fiscal year 2018 caused by fluctuations
in the value of the dollar when converting to other currencies. Prior to the end of the fiscal year, DOD fully replenished the account to the statutory limit of $970 million.
However, DOD did not analyze actual and projected losses to use as a basis for determining the amount it transferred into the account. More specifically, DOD reported that it
conducts analysis of foreign currency fluctuations to develop projections of gains and losses, but it does not use that analysis to inform transfers into the account. Without
determining the necessary size of the Foreign Currency Fluctuations, Defense account, DOD may be maintaining the account balance at a higher level than is necessary and
missing opportunities to use funds more efficiently. ",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/29/2019
2018,15,1,"http://www.gao.gov/duplication/action_tracker/691140#t=0
",Partially Addressed,No,Defense: Supply Operations at Military Depots (2018-15),"The Department of Defense could improve the efficiency and effectiveness of supply operations at Army and Marine Corps depots and Navy shipyards and save tens of millions of
dollars."," The Assistant Secretary of Defense for Logistics and Materiel Readiness, in conjunction with the Director, Defense Logistics Agency (DLA), and the Secretaries of the Army and
Navy and the Commandant of the Marine Corps should assess through a comprehensive business case analysis–drawing on lessons learned from previous efforts–the costs and
benefits of DLA managing the retail supply, storage, and distribution functions at the Army and Marine Corps depots and Navy shipyards."," The Department of Defense (DOD) agreed with GAO's June 2016 recommendation; however, as of November 2018, comprehensive business case analyses had not been completed for
the Army depots and the Navy shipyards. In November 2017, DOD designated the transfer of these retail functions as an operating priority and identified it as a key reform
effort within logistics in the department. As of June 2018, the Marine Corps had conducted an analysis and decided to transition additional supply, storage, and distribution
functions to DLA over a 4-year period, with all implementation activities scheduled to be completed by the end of fiscal year 2022. The Army continues to analyze requirements
for the full transition of supply, storage, and distribution functions to DLA with an estimated completion date of March 2019. Lastly, the Navy and DLA in August 2018 signed a
strategic memorandum of agreement that identifies the roles and responsibilities of different organizations with respect to supply, storage, and distribution in support of
Navy shipyards. However, it is unclear at this point the extent to which the Navy and DLA will assess through a comprehensive business case analysis the management of the
supply, storage, and distribution functions at the Navy shipyards. Without the Army and Navy finalizing their business case analyses, decision makers will not be positioned to
make cost-effective decisions regarding supply operations at military depots.  ",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/29/2019
2018,15,2,"http://www.gao.gov/duplication/action_tracker/691140#t=1
",Partially Addressed,No,Defense: Supply Operations at Military Depots (2018-15),"The Department of Defense could improve the efficiency and effectiveness of supply operations at Army and Marine Corps depots and Navy shipyards and save tens of millions of
dollars."," The Assistant Secretary of Defense for Logistics and Materiel Readiness, in conjunction with the Director, Defense Logistics Agency (DLA), and the Secretaries of the Army and
Navy and the Commandant of the Marine Corps should use a comprehensive business cases analysis to make a decision on the degree to which DLA should manage these functions at
the Army and Marine Corps depots and Navy shipyards."," The Department of Defense (DOD) agreed with GAO's June 2016 recommendation. However, as of November 2018, comprehensive business case analyses had not been completed for
the Army depots and the Navy shipyards in order for a decision to be made on the degree to which DLA should manage additional supply, storage, and distribution functions. In
November 2017, DOD designated the transfer of these retail functions as an operating priority and identified it as a key reform effort within logistics in the department. The
Marine Corps conducted an analysis and decided to transition additional supply, storage, and distribution functions to DLA over a 4-year period, with all implementation
activities scheduled to be completed by the end of fiscal year 2022. However, the Army and Navy have not made any decisions regarding the additional transfer of supply,
storage and distribution functions to DLA. Without the Army and Navy making decisions based on business case analyses on the degree to which additional supply, storage, and
distribution functions will transfer to DLA, DOD will not be ensured that it is operating its supply operations at military depots in a cost-effective manner.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/29/2019
2018,16,1,"http://www.gao.gov/duplication/action_tracker/691143#t=0
",Partially Addressed,No,Economic development: Fiscal Management of the Universal Service Fund (2018-16),"By addressing weaknesses in the management and oversight of the Universal Service Fund, the Federal Communications Commission could eliminate at least $1 million annually in
fees paid to a private bank to manage investments."," The Chairman of the Federal Communications Commission (FCC) should take action to ensure that the preliminary plans to transfer Universal Service Funds from a private bank to
the U.S. Treasury are finalized and implemented as expeditiously as possible."," FCC agreed with this action, as recommended by GAO in its May 2017 report on FCC's Lifeline program. As of February 2019, FCC had developed plans to transfer USF funds to
Treasury but had not transferred all monies. Prior to 2018, Universal Service Fund (USF) monies were held in both cash and Treasury Securities in a private bank. As of July
31, 2018, all USF monies that were held in cash (over $4 billion) were transferred from the private bank to the U.S. Treasury and all USF contributions are being made to and
all disbursements are being made from the U.S. Treasury. However, the Treasury Securities held in the private bank that were acquired prior to the decision to move the USF
monies to the U.S. Treasury are scheduled to mature by August 15, 2019. In consultation with the U.S. Treasury and the Office of Management and Budget, FCC decided to continue
to hold these securities with the private bank and transfer the cash to the Treasury on an ongoing basis as the securities mature. The USF Administrator entered into an
agreement with the private bank for the limited purpose of holding these securities until they mature. Once the USF monies, including the securities, have all been
transferred, FCC will no longer pay fees for the management of the funds, saving at least $1 million per year.",Cost Savings & Revenue Enhancement,Executive Branch,Federal Communications Commission,3/29/2019
2018,16,2,"http://www.gao.gov/duplication/action_tracker/691143#t=1
",Not Addressed,No,Economic development: Fiscal Management of the Universal Service Fund (2018-16),"By addressing weaknesses in the management and oversight of the Universal Service Fund, the Federal Communications Commission could eliminate at least $1 million annually in
fees paid to a private bank to manage investments."," The Chairman of the Federal Communications Commission (FCC) should take action to respond to the Universal Service Administrative Company's requests for guidance and
address pending requests concerning Universal Service Fund (USF) contribution requirements to ensure the contribution factor is based on complete information and that USF
pass-through charges are equitable."," FCC agreed with this action, as recommended by GAO in May 2017. In November 2018, the agency stated that it plans to implement this recommendation by September 2019. Until
FCC resolves pending guidance requests, there is no assurance the contribution factor is based on complete information and USF pass-through charges are equitable. If FCC
determines that some technology revenues require USF fees, FCC could increase collections for universal service programs by millions of dollars per year. Or conversely, if FCC
determines these revenues are not subject to fees, USF contribution requirement typically passed through to customers could be reduced.",Cost Savings & Revenue Enhancement,Executive Branch,Federal Communications Commission,3/29/2019
2018,18,1,"http://www.gao.gov/duplication/action_tracker/691146#t=0
",Partially Addressed,No,General government: Employment Taxes (2018-18),"Analyzing and using results from the Internal Revenue Service's National Research Program employment tax study could help the agency to annually identify and pursue millions
of dollars in additional revenue owed."," The Commissioner of Internal Revenue should develop and document plans to analyze the results in 2017 of the National Research Program employment tax study to identify the
major issues of noncompliance."," In July 2017, Internal Revenue Service (IRS) officials said they would take these steps that GAO recommended in April 2017. By January 2018, IRS had completed NRP data
perfection activities and delivered the updated data to its data warehouse system. In April 2018, IRS provided a high-level data analysis plan to study the NRP employment tax
data. This plan noted that IRS would be developing the analytical plan details such as by reviewing and comparing desired outcomes against NRP data elements to determine the
necessary database queries needed and potential benefits. In October 2018, the Tax Exempt and Governmental Entities business unit provided the plan used to analyze variables
in the NRP data. As of December 2018, the Small Business/Self Employed business unit was working on a plan to analyze the NRP data, which it intended to start by June 2019.
Addressing this action should help IRS ensure it uses the data from the NRP examinations to better understand taxpayer compliance behavior and to improve operational
employment tax examinations. ",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/29/2019
2018,18,2,"http://www.gao.gov/duplication/action_tracker/691146#t=1
",Partially Addressed,No,General government: Employment Taxes (2018-18),"Analyzing and using results from the Internal Revenue Service's National Research Program employment tax study could help the agency to annually identify and pursue millions
of dollars in additional revenue owed."," The Commissioner of Internal Revenue should develop and document plans for addressing the noncompliance identified in the Internal Revenue Service's (IRS) analysis of the
National Research Program employment tax results."," IRS has begun taking actions in response to this April 2017 recommendation but has not completed those actions. In October 2018, the Tax Exempt and Governmental Entities
business unit provided the plan used for analyzing the variables in its portion of the NRP data as well as a list of the types of employment tax noncompliance that it plans to
pursue. As of December 2018, the Small Business/Self Employed business unit intends to use the analysis of its portion of the NRP data to develop a plan for pursuing any
employment tax noncompliance, as appropriate, by December 2019. Addressing this action should help IRS ensure it uses the data from the NRP examinations to better understand
taxpayer compliance behavior and to improve operational employment tax examinations.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/29/2019
2018,18,3,"http://www.gao.gov/duplication/action_tracker/691146#t=2
",Partially Addressed,No,General government: Employment Taxes (2018-18),"Analyzing and using results from the Internal Revenue Service's National Research Program employment tax study could help the agency to annually identify and pursue millions
of dollars in additional revenue owed."," The Commissioner of Internal Revenue should develop and document plans for assessing the results of the National Research Program employment tax study to estimate the current
state of the employment tax gap."," In response to this April 2017 recommendation, Internal Revenue Service (IRS) officials said that after IRS analyzes the NRP data, it will use the results to update its
estimate for the employment tax gap.  As of March 2019, IRS plans to complete the effort by June 2019.  Addressing this action should help IRS ensure it uses the
data from the NRP examinations to better understand taxpayer compliance behavior and to improve operational employment tax examinations.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/29/2019
2018,20,7,"http://www.gao.gov/duplication/action_tracker/691110#t=6
",Addressed,No,Health: Premium Tax Credit Improper Payments (2018-20),"The Centers for Medicare & Medicaid Services and the Internal Revenue Service could save money by strengthening controls over the Premium Tax Credit for health insurance,
which cost was about $35 billion for fiscal year 2017."," To improve annual reporting on Premium Tax Credit (PTC) improper payments, control activities related to eligibility determinations, and calculations of advance PTC, we
recommend that the Secretary of Health and Human Services direct the Administrator of the Centers for Medicare & Medicaid Services to design and implement procedures for
verifying major life changes using documentation submitted by applicants enrolling during special enrollment periods."," In March 2018, CMS issued standard operating procedures for verifying major life changes using documentation submitted by applicants enrolling during special enrollment
periods, as GAO recommended in July 2017. The procedures outline in detail the process for verifying an applicant's eligibility based on documentation submitted to support the
qualifying event. If implemented effectively, these procedures should reduce the risk of CMS providing advance PTC to individuals who are not eligible to enroll outside of the
annual open enrollment period.",Cost Savings & Revenue Enhancement,Executive Branch,Centers for Medicare & Medicaid Services,10/10/2018
2018,20,1,"http://www.gao.gov/duplication/action_tracker/691110#t=0
",Partially Addressed,Yes,Health: Premium Tax Credit Improper Payments (2018-20),"The Centers for Medicare & Medicaid Services and the Internal Revenue Service could save money by strengthening controls over the Premium Tax Credit for health insurance,
which cost was about $35 billion for fiscal year 2017."," To improve annual reporting on Premium Tax Credit (PTC) improper payments, control activities related to eligibility determinations, and calculations of advance PTC, we
recommend that the Secretary of Health and Human Services direct the Administrator of the Centers for Medicare & Medicaid Services (CMS) to design and implement procedures for
verifying compliance with applicable tax filing requirements—including the filing of the federal tax return and the Form 8962, Premium Tax Credit—necessary for individuals
to continue to be eligible for advance PTC."," The Department of Health and Human Services (HHS) agreed with GAO's July 2017 recommendation. HHS officials stated that they established a process for verifying compliance
with applicable tax filing requirements. However, as of December 2018, HHS had not provided documentation enabling GAO to validate that the verification process had taken
place. The lack of effective policies and procedures related to preventing and detecting advance PTC provided to individuals who do not comply with tax filing requirements,
including those who do not file Form 8962, increases the risk that CMS will not terminate advance PTC on a timely basis for ineligible individuals.",Cost Savings & Revenue Enhancement,Executive Branch,Centers for Medicare & Medicaid Services,3/29/2019
2018,20,3,"http://www.gao.gov/duplication/action_tracker/691110#t=2
",Partially Addressed,No,Health: Premium Tax Credit Improper Payments (2018-20),"The Centers for Medicare & Medicaid Services and the Internal Revenue Service could save money by strengthening controls over the Premium Tax Credit for health insurance,
which cost was about $35 billion for fiscal year 2017."," To improve annual reporting on Premium Tax Credit (PTC) improper payments, control activities related to eligibility determinations, and calculations of advance PTC, the
Secretary of Health and Human Services should direct the Administrator of the Centers for Medicare & Medicaid Services (CMS) to assess and document the feasibility and
availability of obtaining sufficiently reliable data to verify individuals' residences and lack of minimum essential coverage from nonfederal employers and, if appropriate,
design and implement procedures for using such data in its verification processes."," The Department of Health and Human Services (HHS) agreed with GAO's July 2017 recommendation. HHS provided documentation to demonstrate that the verification of
individuals' residences is not feasible. As of November 2018, HHS had not assessed and documented the feasibility of obtaining sufficiently reliable data to verify
individuals' lack of minimum essential coverage from nonfederal employers. HHS did not provide GAO with a timeline for this analysis. The lack of effective policies and
procedures for identifying individuals who have minimum essential coverage from nonfederal employers and for terminating advance PTC for those individuals increases the risk
of CMS providing advance PTC to issuers on behalf of ineligible individuals.",Cost Savings & Revenue Enhancement,Executive Branch,Centers for Medicare & Medicaid Services,3/29/2019
2018,20,4,"http://www.gao.gov/duplication/action_tracker/691110#t=3
",Addressed,No,Health: Premium Tax Credit Improper Payments (2018-20),"The Centers for Medicare & Medicaid Services and the Internal Revenue Service could save money by strengthening controls over the Premium Tax Credit for health insurance,
which cost was about $35 billion for fiscal year 2017."," To improve annual reporting on Premium Tax Credit (PTC) improper payments, control activities related to eligibility determinations, and calculations of advance PTC, we
recommend that the Secretary of Health and Human Services direct the Administrator of the Centers for Medicare & Medicaid Services (CMS) to design and implement procedures for
sending notices to nonfederal employers routinely and terminating advance PTC for individuals who have access to minimum essential coverage from their employers."," As of November 2018, the Department of Health and Human Services (HHS) had assessed and documented the feasibility of routinely sending notices to nonfederal employers and
terminating advance PTC for individuals who have access to minimum essential coverage from their employers. In its analysis, HHS found that the employer notices were of
limited utility. Specifically, only the Internal Revenue Service (IRS) can independently determine any liability for an employer shared responsibility payment because only IRS
has information on employees' final eligibility for PTC and employers' offers of coverage; this information is not held by CMS. Because of this and the high cost of
sending the notices and adjudicating subsequent appeals, HHS decided not to send employer notices. Because CMS appropriately reviewed the effectiveness of employer notices in
regard to the recommendation, GAO is closing the recommendation as implemented.",Cost Savings & Revenue Enhancement,Executive Branch,Centers for Medicare & Medicaid Services,3/29/2019
2018,20,5,"http://www.gao.gov/duplication/action_tracker/691110#t=4
",Partially Addressed,No,Health: Premium Tax Credit Improper Payments (2018-20),"The Centers for Medicare & Medicaid Services and the Internal Revenue Service could save money by strengthening controls over the Premium Tax Credit for health insurance,
which cost was about $35 billion for fiscal year 2017."," To improve annual reporting on Premium Tax Credit (PTC) improper payments, control activities related to eligibility determinations, and calculations of advance PTC, we
recommend that the Secretary of Health and Human Services direct the Administrator of the Centers for Medicare & Medicaid Services to assess and document the feasibility of
approaches for (1) identifying duplicate government-sponsored coverage for individuals receiving Medicaid and Children's Health Insurance Program coverage in federally
facilitated marketplace states outside of the states where they attest to residing and (2) periodically verifying individuals' continued eligibility by working with other
government agencies to identify changes in life circumstances that affect advance PTC eligibility—such as commencement of duplicate coverage or deaths—that may occur
during the plan year and, if appropriate, design and implement these verification processes."," The Department of Health and Human Services (HHS) agreed with GAO's July 2017 recommendation. In November 2018, HHS provided documentation that showed that CMS assessed the
feasibility of approaches for identifying individuals that have Medicare coverage or individuals that are deceased. Based on this analysis, HHS is developing a data match
process to periodically identify individuals with Medicare coverage or who are deceased. HHS also stated that it is evaluating the feasibility of implementing its periodic
data match process to identify duplicate coverage for individuals receiving Medicaid/Children's Health Insurance Program benefits outside of the states where the individuals
attested to residing. HHS did not provide a time frame for completing these actions. The lack of effective procedures for performing these periodic matching programs increases
the risk of CMS providing advance PTC to issuers on behalf of ineligible individuals.",Cost Savings & Revenue Enhancement,Executive Branch,Centers for Medicare & Medicaid Services,3/29/2019
2018,20,6,"http://www.gao.gov/duplication/action_tracker/691110#t=5
",Partially Addressed,No,Health: Premium Tax Credit Improper Payments (2018-20),"The Centers for Medicare & Medicaid Services and the Internal Revenue Service could save money by strengthening controls over the Premium Tax Credit for health insurance,
which cost was about $35 billion for fiscal year 2017."," To improve annual reporting on Premium Tax Credit (PTC) improper payments, control activities related to eligibility determinations, and calculations of advance PTC, we
recommend that the Secretary of Health and Human Services direct the Administrator of the Centers for Medicare & Medicaid Services to assess and document the feasibility of
approaches for terminating advance PTC on a timelier basis and, as appropriate, design and implement procedures for improving the timeliness of terminations."," As of November 2018, CMS had taken steps to assess and document the feasibility of approaches for terminating advance PTC on a timelier basis and, as appropriate, to design
and implement procedures for improving the timeliness of terminations, as GAO recommended in July 2017. The Department of Health and Human Services (HHS) agreed with the
recommendation. In June 2018, HHS provided documentation that showed that CMS assessed the feasibility of approaches for terminating advance PTC on a timelier basis. In this
documentation, CMS stated that it is working toward processing inconsistency expirations on a rolling basis instead of by cohort in order to realize operational efficiencies.
CMS stated that it has included information technology functionality that will support this processing change in CMS's 3-year plan. In its follow-up response to GAO in
November 2018, HHS stated that it will implement this process within the next 3 years. Until CMS implements the processing of inconsistency expirations on a rolling basis, CMS
is at increased risk of not timely terminating benefits to ineligible individuals.",Cost Savings & Revenue Enhancement,Executive Branch,Centers for Medicare & Medicaid Services,3/29/2019
2018,20,8,"http://www.gao.gov/duplication/action_tracker/691110#t=7
",Partially Addressed,Yes,Health: Premium Tax Credit Improper Payments (2018-20),"The Centers for Medicare & Medicaid Services and the Internal Revenue Service could save money by strengthening controls over the Premium Tax Credit for health insurance,
which cost was about $35 billion for fiscal year 2017."," To improve annual reporting on Premium Tax Credit (PTC) improper payments, control activities related to eligibility determinations, and calculations of advance PTC, we
recommend that the Secretary of Health and Human Services direct the Administrator of the Centers for Medicare & Medicaid Services to design and implement procedures for
verifying with Internal Revenue Service (IRS) (1) household incomes, when attested income amounts significantly exceed income amounts reported by IRS or other third-party
sources, and (2) family sizes."," As of November 2018, CMS had taken steps to partially address GAO's July 2017 recommendation. HHS neither agreed nor disagreed with the recommendation, and officials stated
that they plan to implement a process to verify household income but do not have an exact date for implementation. HHS also provided documentation that demonstrated that it
was not feasible to verify family size. Based on this analysis, GAO agreed with HHS's decision to not develop procedures to verify family sizes. The lack of effective
procedures for performing the household income verifications with IRS increases the risk of CMS providing advance PTC to issuers on behalf of ineligible individuals. ",Cost Savings & Revenue Enhancement,Executive Branch,Centers for Medicare & Medicaid Services,3/29/2019
2018,20,9,"http://www.gao.gov/duplication/action_tracker/691110#t=8
",Not Addressed,No,Health: Premium Tax Credit Improper Payments (2018-20),"The Centers for Medicare & Medicaid Services and the Internal Revenue Service could save money by strengthening controls over the Premium Tax Credit for health insurance,
which cost was about $35 billion for fiscal year 2017."," To comply with improper payments reporting requirements and improve procedures related to processing Premium Tax Credit (PTC) information on tax returns, we recommend that
the Commissioner of Internal Revenue direct the appropriate officials to assess and document the feasibility of approaches for incorporating information from the marketplaces
on individuals who did not demonstrate that they met the eligibility requirements for citizenship or lawful presence in the tax compliance process. If determined feasible, the
Internal Revenue Service (IRS) should work with Treasury to require marketplaces to periodically provide such information on individuals and use such information to recover
advance PTC made for those individuals."," No executive action. In December 2018, an IRS official indicated that IRS conducted a detailed review of GAO's July 2017 recommendation. IRS informed GAO that it is
internally discussing an alternative way to address the recommendation to prevent PTC to noncitizens. The IRS official indicated that IRS is reviewing this alternative with
the Department of the Treasury and the Centers for Medicare & Medicaid Services. IRS did not provide GAO with a time frame for its implementation. The lack of effective
procedures for verifying citizenship or lawful presence in the tax compliance process increases the risk of IRS providing PTC to ineligible individuals.  ",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/29/2019
2018,20,10,"http://www.gao.gov/duplication/action_tracker/691110#t=9
",Not Addressed,Yes,Health: Premium Tax Credit Improper Payments (2018-20),"The Centers for Medicare & Medicaid Services and the Internal Revenue Service could save money by strengthening controls over the Premium Tax Credit for health insurance,
which cost was about $35 billion for fiscal year 2017."," To comply with improper payments reporting requirements and improve procedures related to processing Premium Tax Credit (PTC) information on tax returns, we recommend that
the Commissioner of Internal Revenue direct the appropriate officials to assess whether the Internal Revenue Service (IRS) should require its examiners to verify health care
coverage of individuals to determine eligibility for PTC. To do this, IRS should complete its evaluation of the level of noncompliance related to duplicate health insurance
coverage. Based on this evaluation and if cost effective, IRS should design and implement formal policies and procedures to routinely identify individuals inappropriately
receiving PTC because of their eligibility for or enrollment in health care programs outside of the marketplaces and notify such individuals of their ineligibility for PTC."," No executive action taken. In November 2018, IRS informed GAO that it plans to perform an analysis to determine the magnitude of the noncompliance related to duplicate health
insurance coverage, consistent with GAO's July 2017 recommendation. IRS plans to use the results from this analysis to determine whether it makes sense to update its
Internal Revenue Manual. IRS did not provide a specific time frame for completion of this determination. Until such policies and procedures are incorporated in the Internal
Revenue Manual and effectively implemented, IRS is at increased risk of improperly providing PTC to ineligible recipients.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/29/2019
2018,20,11,"http://www.gao.gov/duplication/action_tracker/691110#t=10
",Not Addressed,Yes,Health: Premium Tax Credit Improper Payments (2018-20),"The Centers for Medicare & Medicaid Services and the Internal Revenue Service could save money by strengthening controls over the Premium Tax Credit for health insurance,
which cost was about $35 billion for fiscal year 2017."," To comply with improper payments reporting requirements and improve procedures related to processing Premium Tax Credit (PTC) information on tax returns, we recommend that
the Commissioner of Internal Revenue direct the appropriate officials to design and implement procedures in the Internal Revenue Manual to regularly notify nonfilers of the
requirement to file tax returns in order to continue to receive advance PTC in the future."," No executive action taken. As of November 2018, IRS had not designed and implemented procedures to regularly notify nonfilers of the requirement to file tax returns, as GAO
recommended in July 2017. The IRS partially agreed with this recommendation. In July 2018, IRS informed GAO that it does not plan to update the manual to include procedures
for notifying nonfilers of the requirement to file tax returns in order to receive advance PTC in the future. IRS indicated it had noticed a decline in nonfilers in tax year
2016 and expected to see a continuation of decline in nonfilers in tax year 2017. IRS considers these notices discretionary and is focused primarily on educating taxpayers of
their requirement to file the appropriate tax return data and to alert them of the potential loss of future advance PTC subsidies. As a result, IRS decided to not make this a
permanent process but to leave it as a discretionary activity without a formal Internal Revenue Manual requirement. GAO continues to believe that IRS needs to design and
implement procedures to regularly notify nonfilers of the need to file to continue receiving advance PTC. The lack of these procedures increases the risk of individuals losing
their subsidized health care coverage from the marketplaces in the future. This can occur because the individuals may not be aware of the requirement to file their tax returns
and reconcile the advance PTC since there is a year's interval between when individuals first apply for advance PTC and when they are supposed to reconcile it on their tax
returns. In addition, unless individuals make an assessment or claim through tax return filing, the federal government may not be aware of or fully collecting on excess
advance PTC that it may be owed or paying any additional PTC that is due to individuals.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/29/2019
2018,20,2,"http://www.gao.gov/duplication/action_tracker/691110#t=1
",Not Addressed,No,Health: Premium Tax Credit Improper Payments (2018-20),"The Centers for Medicare & Medicaid Services and the Internal Revenue Service could save money by strengthening controls over the Premium Tax Credit for health insurance,
which cost was about $35 billion for fiscal year 2017."," To improve annual reporting on Premium Tax Credit (PTC) improper payments, control activities related to eligibility determinations, and calculations of advance PTC, we
recommend that the Secretary of Health and Human Services direct the Administrator of the Centers for Medicare & Medicaid Services (CMS) to design and implement procedures for
verifying the identities of phone and mail applicants to reasonably assure that ineligible individuals are not enrolled in qualified health plans in the marketplaces or
provided advance PTC."," No executive action taken. As of December 2018, CMS had not designed and implemented procedures for verifying the identities of phone and mail applicants, as GAO recommended
in July 2017. The Department of Health and Human Services (HHS) neither agreed nor disagreed with this recommendation. Regarding verification of filer identity, HHS stated, in
response to the draft report, that for individuals starting an application via phone, the call center representatives use verbal attestations for verifications from
individuals. HHS stated that for paper applications, individuals must provide names and complete addresses as well as other information. In addition, HHS stated that
individuals must attest that the information they provide on all applications is accurate by signing under penalty of perjury. However, these steps do not involve the
verification of an applicant's identity to a third-party source. In August 2018, HHS officials stated that they are exploring alternatives for assessing risk and ensuring
integrity of applicant information that is provided to the program and ways to ensure personal information provided by an individual is accurate through a variety of means.
After this analysis phase, they will assess resource requirements, cost, and operational implications for potential implementation approaches with a target date for completion
of 2019. Not effectively verifying the identities of individuals applying for health coverage through the mail or over the phone increases the risk of CMS providing advance
PTC to issuers on behalf of ineligible individuals.",Cost Savings & Revenue Enhancement,Executive Branch,Centers for Medicare & Medicaid Services,3/29/2019
2018,21,2,"http://www.gao.gov/duplication/action_tracker/691153#t=1
",Partially Addressed,No,Health: VA Medical Supplies Procurement (2018-21),"The Department of Veterans Affairs could potentially save tens of millions of dollars when procuring medical and surgical supplies by better adhering to supply chain practices
of leading hospitals."," The Director of the Medical Surgical Prime Vendor (MSPV) program office should provide complete guidance to medical centers for matching equivalent supply items, which could
include defining the roles of clinicians and local Clinical Product Review committees."," The Department of Veterans Affairs (VA) agreed with GAO's November 2017 recommendation and VA reported in January 2018 that it had developed a tool—the Medical Product
Data Bank's eZSAVE program—to improve the matching process. VA reported it trained staff on the tool. In November 2018, VA also reported that it holds monthly meetings
between selected logistics and clinical staff, which cover topics such as the MSPV matching process and the roles of logistics and clinical staff. VA, however, had not
developed guidance that formally defines the roles of clinicians and Clinical Product Review committees in the MSPV matching process. VA should continue its efforts to define
these roles. Without complete guidance, utilization of the MSPV catalog could be negatively affected.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Veterans Affairs,3/29/2019
2018,21,4,"http://www.gao.gov/duplication/action_tracker/691153#t=3
",Partially Addressed,No,Health: VA Medical Supplies Procurement (2018-21),"The Department of Veterans Affairs could potentially save tens of millions of dollars when procuring medical and surgical supplies by better adhering to supply chain practices
of leading hospitals."," The Veterans Health Administration Chief Procurement and Logistics Officer should analyze data on items that are frequently purchased on an emergency basis, determine whether
such items are suitable to be added to the Medical Surgical Prime Vendor (MSPV) formulary, and work with the Strategic Acquisition Center to make any suitable items available
via MSPV."," The Department of Veterans Affairs (VA) agreed with GAO's November 2017 recommendation and VA reported in December 2018 that it is utilizing a supply chain dashboard to
track items purchased on an emergency basis and determine which of those items to include in the MSPV catalog. VA told us it added 13,300 items to the MSPV catalog from June
2018 to December 2018, including items often purchased on an emergency basis. GAO requested documentation of VA's analysis of its emergency purchases, but as of January
2019, VA had not provided it. Instead, VA provided documentation of the steps it followed to create the updated MSPV catalog, and that documentation did not discuss VA's
attempts to analyze emergency purchase data. Without this analysis, it is unclear how VA determined that items added to the MSPV catalog included those that were purchased on
an emergency basis. Emergency procurements strain the capacity of VA's acquisition workforce and put the government at risk of paying more than it should for goods and
services.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Veterans Affairs,3/29/2019
2018,21,1,"http://www.gao.gov/duplication/action_tracker/691153#t=0
",Partially Addressed,Yes,Health: VA Medical Supplies Procurement (2018-21),"The Department of Veterans Affairs could potentially save tens of millions of dollars when procuring medical and surgical supplies by better adhering to supply chain practices
of leading hospitals."," The Director of the Medical Surgical Prime Vendor (MSPV) program office should, with input from the Strategic Acquisition Center, develop, document, and communicate to
stakeholders an overarching strategy for the program, including how the program office will prioritize categories of supplies for future phases of requirement development and
contracting."," The Department of Veterans Affairs (VA) agreed with GAO's November 2017 recommendation and VA reported in November 2018 that it is developing and communicating a strategy
for MSPV, with an anticipated completion date of January 2019. VA is also developing a separate strategy to involve clinicians in requirements development and standardization
processes, with an expected completion date of March 2019. VA should continue its efforts to develop and communicate a MSPV strategy to its stakeholders to help standardize
its medical supply purchases and achieve clinician support. Without such a strategy, VA will be unable to ensure that all stakeholders understand its approach for MSPV (and
future iterations of the program) and coordinate to achieve program goals.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Veterans Affairs,3/29/2019
2018,21,3,"http://www.gao.gov/duplication/action_tracker/691153#t=2
",Partially Addressed,No,Health: VA Medical Supplies Procurement (2018-21),"The Department of Veterans Affairs could potentially save tens of millions of dollars when procuring medical and surgical supplies by better adhering to supply chain practices
of leading hospitals."," The Veterans Health Administration Chief Procurement and Logistics Officer should use input from national clinical program offices to prioritize its requirements development
and standardization efforts to focus on supply categories that offer the best opportunity for standardization and cost avoidance."," The Department of Veterans Affairs (VA) agreed with GAO's November 2017 recommendation and VA reported in November 2018 that it is developing a strategy to improve the
incorporation of clinical input into its requirements development and standardization processes. VA plans to complete a pilot of this strategy in September 2019. VA should
continue its efforts to involve clinicians in these areas. Implementation of this action should help VA achieve efficiencies, including significant cost savings in some cases,
while maintaining buy-in from their clinicians.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Veterans Affairs,3/29/2019
2018,22,1,"http://www.gao.gov/duplication/action_tracker/691158#t=0
",Partially Addressed,No,Homeland security/Law enforcement: Bureau of Prisons Health Care Costs (2018-22),"The Federal Bureau of Prisons could improve the oversight and management of its health care costs to more efficiently and effectively acquire health care goods and services
and potentially save millions of dollars annually."," To identify the most effective method for collecting inmate health care utilization data, the Federal Bureau of Prisons (BOP) should conduct a cost-effectiveness analysis of
potential solutions, and take steps toward implementation of the most effective solution. "," BOP agreed with GAO's June 2017 recommendation and has begun to take steps to address it. In November 2018, BOP officials reported that they had initiated a 1-year
contract, which began in October 2018, with an external group of public administration experts. As part of the contract, this group is to study and analyze health care
cost-effectiveness and recommend the most effective method for BOP to collect health care utilization data. This action is a positive step that could help BOP identify a
method to collect health care utilization data. However, BOP is in the early stages of implementing this action; thus, it is too soon to assess whether its efforts will fully
address GAO's recommendation to identify and implement the most effective solution. ",Cost Savings & Revenue Enhancement,Executive Branch,Federal Bureau of Prisons,3/29/2019
2018,22,2,"http://www.gao.gov/duplication/action_tracker/691158#t=1
",Partially Addressed,No,Homeland security/Law enforcement: Bureau of Prisons Health Care Costs (2018-22),"The Federal Bureau of Prisons could improve the oversight and management of its health care costs to more efficiently and effectively acquire health care goods and services
and potentially save millions of dollars annually."," To better understand the available opportunities for controlling healthcare costs, the Federal Bureau of Prisons (BOP) should implement its guidance to conduct ""spend
analyses"" of BOP's health care spending, using data sources already available."," BOP agreed with GAO's June 2017 recommendation and has begun to take steps to address it. In November 2018, BOP officials reported that they had initiated a 1-year
contract, which began in October 2018, with an external group of public administration experts. As part of the contract, this group is to recommend a cost accounting model
that BOP could implement to conduct spend analyses. This action is a positive step that could help BOP identify a method to conduct spend analyses. However, BOP is in the
early stages of implementing this action; thus, it is too soon to assess if BOP's efforts will fully address the recommendation to conduct spend analyses of its health care
spending.",Cost Savings & Revenue Enhancement,Executive Branch,Federal Bureau of Prisons,3/29/2019
2018,22,3,"http://www.gao.gov/duplication/action_tracker/691158#t=2
",Partially Addressed,No,Homeland security/Law enforcement: Bureau of Prisons Health Care Costs (2018-22),"The Federal Bureau of Prisons could improve the oversight and management of its health care costs to more efficiently and effectively acquire health care goods and services
and potentially save millions of dollars annually."," To determine the actual or likely effectiveness of its ongoing or planned health care cost control initiatives, the Federal Bureau of Prisons (BOP) should evaluate the extent
to which its initiatives achieve their cost control aim."," BOP agreed with GAO's June 2017 recommendation and has begun to take steps to address it. In November 2018, BOP officials reported that they had initiated a 1-year
contract, which began in October 2018, with an external group of public administration experts. As part of this contract, this group is to review initiatives and recommend
processes for future tracking of health care costs and evaluation of cost control initiatives. This action is a positive step that could help BOP evaluate the effectiveness of
its health care cost control initiatives. However, BOP is in the early stages of implementing this action; thus, it is too soon to assess if BOP's efforts will address
GAO's recommendation to evaluate its health care cost control initiatives.",Cost Savings & Revenue Enhancement,Executive Branch,Federal Bureau of Prisons,3/29/2019
2018,23,2,"http://www.gao.gov/duplication/action_tracker/691162#t=1
",Addressed,No,Income security: Railroad Retirement Board Continuing Disability Reviews (2018-23),"The Railroad Retirement Board could reduce overpayments by millions of dollars and better target resources by using more timely earnings data, and by reallocating resources
used for high-risk continuing disability reviews to more effective efforts."," To enhance the Railroad Retirement Board's (the Board) ability to manage and oversee its Continuing Disability Review program (CDR) the Board should consider whether to
reallocate resources used for high-risk CDRs to other CDR efforts that produce more effective outcomes."," In August 2018, the Board reported that it concurred with GAO's February 2018 recommendation and ceased allocating resources for high-risk CDRs in April 2018. In fiscal
year 2015, the Board began conducting medical CDRs on cases it considered to be at high risk for fraud. It completed 166 of these reviews in fiscal years 2015 and 2016, but
none identified any ineligible beneficiaries or overpayments. The high-risk CDR outcomes raised questions about the value and benefit of the Board dedicating resources to
conduct these additional reviews. The Board is finalizing its amended policies. Ceasing these reviews will make Board resources available for more productive endeavors.",Cost Savings & Revenue Enhancement,Executive Branch,Railroad Retirement Board,10/10/2018
2018,23,1,"http://www.gao.gov/duplication/action_tracker/691162#t=0
",Not Addressed,No,Income security: Railroad Retirement Board Continuing Disability Reviews (2018-23),"The Railroad Retirement Board could reduce overpayments by millions of dollars and better target resources by using more timely earnings data, and by reallocating resources
used for high-risk continuing disability reviews to more effective efforts."," To improve the Railroad Retirement Board's (the Board) ability to make accurate disability benefit eligibility determinations, including continuing disability reviews, and
to decrease the potential for making improper payments, Congress should consider granting the Board access to the Department of Health and Human Services' quarterly earnings
information from the National Directory of New Hires database."," No legislative action identified. As of March 2019, legislation had not yet been enacted to give the Board access to the National Directory of New Hires, as GAO suggested in
February 2018. Access to this national database of wage and employment information would enable the Board to identify potential overpayments sooner. The President's 2019
Budget, however, includes a request to amend the Social Security Act to provide such access for the Board.",Cost Savings & Revenue Enhancement,Congressional,Congress,3/29/2019
2018,24,1,"http://www.gao.gov/duplication/action_tracker/691171#t=0
",Addressed,No,International affairs: Iraqi and Syrian Cultural Property Protection (2018-24),"To manage potential fragmentation in its efforts to protect cultural property in Iraq and Syria, the Cultural Heritage Coordinating Committee should follow additional key
practices for collaboration."," The Assistant Secretary of State for Educational and Cultural Affairs should work with other U.S. federal entities participating in the Cultural Heritage Coordinating
Committee (CHCC) to develop goals for the CHCC and its working groups. "," In response to GAO's September 2017 recommendation, State worked with other U.S. federal entities participating in the CHCC to develop goals for the CHCC and its working
groups. In responding to a draft copy of our report, State noted its concurrence with the need for outcomes and accountability, and CHCC participants discussed their efforts
to address GAO's recommendations in CHCC meetings held in September and December 2017. In February 2018, State provided GAO with CHCC-approved mission statements and goals
for the CHCC and for its three working groups. Furthermore, the three CHCC working groups established short-term, medium-term, and long-term goals, as GAO's key
collaborative practice of organizational outcomes and accountability suggests. With clearly developed goals, participants of the CHCC and its working groups can better shape
the vision and purpose of their organizations. ","Fragmentation, Overlap & Duplication",Executive Branch,Department of State,3/21/2018
2018,24,2,"http://www.gao.gov/duplication/action_tracker/691171#t=1
",Addressed,No,International affairs: Iraqi and Syrian Cultural Property Protection (2018-24),"To manage potential fragmentation in its efforts to protect cultural property in Iraq and Syria, the Cultural Heritage Coordinating Committee should follow additional key
practices for collaboration."," The Assistant Secretary of State for Educational and Cultural Affairs should work with other U.S. federal entities participating in the Cultural Heritage Coordinating
Committee (CHCC) to clarify participants' roles and responsibilities in the CHCC and its working groups."," In response to GAO's September 2017 recommendation, State worked with other U.S. federal entities participating in the CHCC to clarify participants' roles and
responsibilities in the CHCC and its working groups. In responding to a draft copy of our report, State noted its concurrence with the need to clarify roles and
responsibilities of CHCC participants, and CHCC participants discussed their efforts to address GAO's recommendations in CHCC meetings held in September and December 2017.
In February 2018, State provided GAO with a document that lists all CHCC participating entities' roles and responsibilities for international cultural property protection.
In addition, the CHCC and its three working groups identified a primary entity to lead the group's effort. For example, State leads the full CHCC committee and the Cultural
Antiquities Task Force, a CHCC working group. The chairs of the full committee and its working groups have continued their leadership roles by holding meetings and leading
activities. As GAO's key collaborative practices noted, clarity can come from agencies working together to define and agree on their respective roles and responsibilities,
which enhances collaboration. ","Fragmentation, Overlap & Duplication",Executive Branch,Department of State,3/21/2018
2018,24,3,"http://www.gao.gov/duplication/action_tracker/691171#t=2
",Addressed,No,International affairs: Iraqi and Syrian Cultural Property Protection (2018-24),"To manage potential fragmentation in its efforts to protect cultural property in Iraq and Syria, the Cultural Heritage Coordinating Committee should follow additional key
practices for collaboration."," The Assistant Secretary of State for Educational and Cultural Affairs should work with other U.S. federal entities participating in the Cultural Heritage Coordinating
Committee (CHCC) to document agreement about how the CHCC and its working groups will collaborate, such as their goals and participants' roles and responsibilities."," In response to GAO's September 2017 recommendation, State worked with other U.S. federal entities participating in the CHCC to document agreement about how the CHCC and its
working groups collaborate, such as their goals and participants' roles and responsibilities. In responding to a draft copy of our report, State noted its concurrence with
the need to document goals. In February 2018, State provided GAO with CHCC-approved written mission statements and goals for the CHCC and for three of its working groups, as
well as a document that lists all participating entities' roles and responsibilities. Moreover, the CHCC continued to produce written notes after its meetings. For example,
the CHCC produced a summary of meeting minutes after its December 2017 meeting that provided details on progress made and areas of focus in 2017, updates and plans for each of
the three CHCC working groups, and plans for meetings and events in 2018. GAO's prior work found that agencies that articulate their agreements in formal documents can
strengthen their commitment to working collaboratively. Developing such documents could help participants work collectively, focus on common goals, and organize joint and
individual efforts to protect cultural property. ","Fragmentation, Overlap & Duplication",Executive Branch,Department of State,3/21/2018
2018,25,1,"http://www.gao.gov/duplication/action_tracker/691182#t=0
",Addressed,No,General government: Department of Transportation Operational Improvements (2018-25),"Through increased collaboration and coordination, the Department of Transportation could improve operations to more effectively carry out its missions and better manage
fragmentation across its nine modal administrations."," To leverage and build upon the ongoing efforts within individual Department of Transportation (DOT) modal administrations and to address concerns raised by experts regarding
collaboration and coordination, data quality and analytics, regulation development, project delivery processes, and addressing emerging issues, the Secretary of Transportation
should: (1) conduct a department-wide review of DOT's current efforts to address these concerns; and (2) develop an action plan with specific steps to implement improvements,
as identified, in these areas."," DOT has taken actions that are responsive to GAO's recommendations. Specifically, in response to the Presidential Executive Order on a Comprehensive Plan for Reorganizing
the Executive Branch (Exec. Order No. 13781), DOT completed a department-wide review and took steps to improve the department's efficiency, effectiveness, and
accountability. These actions meet the intention of our recommendation to take specific steps that will result in operational improvements across the five areas we identified.
Overall, these efforts show a commitment to department-wide collaboration and coordination led by senior officials which the experts identified as an important element. DOT is
early in the process of implementing some of their planned actions but their efforts are designed to include and leverage expertise from across the modal administrations which
should help address the concerns raised by the experts.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Transportation,3/21/2018
2016,37,2,"http://www.gao.gov/duplication/action_tracker/676168#t=1
",Addressed,No,"Training, employment, and education: Post-9/11 GI Bill Overpayments (2016-37)","The Department of Veterans Affairs could achieve substantial savings by developing guidance and controls to reduce the volume of annual Post-9/11 GI Bill overpayments—which
amounted to over $400 million in fiscal year 2014—and to improve the collection of overpayment debts, of which $262 million was still outstanding as of November 2014.", The Secretary of Veterans Affairs should provide guidance to educate student veterans about their benefits and the consequences of changing their enrollment.," Department of Veterans Affairs (VA) officials reported that in February 2018 the agency began sending student veterans revised award letters in response to GAO's October 2015
recommendation. The revised award letter templates include more detailed information on education benefits and the consequences of changes in enrollment and a link to a
website with additional helpful information about student overpayment debts. These revised letters will help VA ensure that veterans are aware of steps they can take to avoid
certain types of overpayments. ",Cost Savings & Revenue Enhancement,Executive Branch,Department of Veterans Affairs,10/10/2018
2016,37,1,"http://www.gao.gov/duplication/action_tracker/676168#t=0
",Addressed,No,"Training, employment, and education: Post-9/11 GI Bill Overpayments (2016-37)","The Department of Veterans Affairs could achieve substantial savings by developing guidance and controls to reduce the volume of annual Post-9/11 GI Bill overpayments—which
amounted to over $400 million in fiscal year 2014—and to improve the collection of overpayment debts, of which $262 million was still outstanding as of November 2014.", Congress should consider granting the Department of Veterans Affairs (VA) explicit authority to require a minimum level of training for appropriate school officials.," In August 2017, the Harry W. Colmery Veterans Educational Assistance Act of 2017 (Pub. L. No. 115-48) was enacted. This act generally requires VA to establish training
requirements for certifying officials at schools that offer courses approved for education benefits under chapter 36 of title 38 of the U.S. Code, as GAO recommended in its
2015 report. Requiring school certifying officials to complete a minimum level of training will reduce school reporting errors that result in unnecessary overpayments.",Cost Savings & Revenue Enhancement,Congressional,Congress,10/18/2017
2016,37,3,"http://www.gao.gov/duplication/action_tracker/676168#t=2
",Partially Addressed,No,"Training, employment, and education: Post-9/11 GI Bill Overpayments (2016-37)","The Department of Veterans Affairs could achieve substantial savings by developing guidance and controls to reduce the volume of annual Post-9/11 GI Bill overpayments—which
amounted to over $400 million in fiscal year 2014—and to improve the collection of overpayment debts, of which $262 million was still outstanding as of November 2014."," The Secretary of Veterans Affairs should identify and implement a cost-effective way to allow Post-9/11 GI Bill beneficiaries to verify their enrollment status each month,
and require monthly reporting."," Department of Veterans Affairs (VA) officials reported in December 2018 that the agency plans to implement the functionality for students to verify their enrollment each
month, as GAO recommended in its 2015 report. VA plans to incorporate this change in its IT upgrade plans for fiscal year 2019 and estimates that the changes will be
implemented by December 2020. Earlier plans to implement this recommendation were put on hold so the department could prioritize other IT updates that it said are necessary to
implement recent legislative changes to the GI Bill program. Verifying enrollment on a monthly basis will help VA ensure that veterans do not continue to receive monthly
housing payments after withdrawing from college.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Veterans Affairs,3/29/2019
2016,37,4,"http://www.gao.gov/duplication/action_tracker/676168#t=3
",Partially Addressed,No,"Training, employment, and education: Post-9/11 GI Bill Overpayments (2016-37)","The Department of Veterans Affairs could achieve substantial savings by developing guidance and controls to reduce the volume of annual Post-9/11 GI Bill overpayments—which
amounted to over $400 million in fiscal year 2014—and to improve the collection of overpayment debts, of which $262 million was still outstanding as of November 2014."," The Secretary of Veterans Affairs should revise the policy for calculating overpayments by prorating tuition overpayments when veterans reduce their enrollment during the
term based on the actual date of the enrollment change rather than paying additional benefits through the end of the month during which the reduction occurred."," Department of Veterans Affairs (VA) officials reported in December 2018 that the agency is revising its tuition overpayment regulations to address the recommendation in
GAO's 2015 report. VA officials said that these revisions are part of a broader regulatory proposal that is being prepared by the department to implement program changes
required by 2017 legislation. They expect these proposed regulations to be published by April 2020. Following through with these plans will help VA ensure that it
appropriately calculates overpayment debts and recovers them.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Veterans Affairs,3/29/2019
2016,37,5,"http://www.gao.gov/duplication/action_tracker/676168#t=4
",Partially Addressed,No,"Training, employment, and education: Post-9/11 GI Bill Overpayments (2016-37)","The Department of Veterans Affairs could achieve substantial savings by developing guidance and controls to reduce the volume of annual Post-9/11 GI Bill overpayments—which
amounted to over $400 million in fiscal year 2014—and to improve the collection of overpayment debts, of which $262 million was still outstanding as of November 2014."," The Secretary of Veterans Affairs should ensure the Department of Veterans Affairs (VA) is recovering the full amount of tuition and fee payments if a school does not charge
a veteran for any tuition or fees after dropping a class or withdrawing from school."," VA officials reported in December 2018 that the agency plans to amend its procedures to account for school refund policies when calculating veterans' overpayment debts, as
GAO recommended in its 2015 report. VA plans to incorporate this change in its IT upgrade plans for fiscal year 2019 and estimates that the changes will be implemented by
December 2020. Earlier plans to implement this recommendation were put on hold so the department could prioritize other IT updates that it said are necessary to implement
recent legislative changes to the GI Bill program. Following through with these plans will help VA ensure that it appropriately calculates overpayment debts and recovers them.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Veterans Affairs,3/29/2019
2013,29,1,"http://www.gao.gov/duplication/action_tracker/653218#t=0
",Addressed,No,Information technology: Cloud Computing (2013-29),Better planning of cloud-based computing solutions provides an opportunity for potential savings of millions of dollars.," The Secretaries of Agriculture, Health and Human Services, Homeland Security, State, and the Treasury and the Administrators of the General Services Administration (GSA) and
the Small Business Administration (SBA) direct their respective Chief Information Officers to establish estimated costs, performance goals, and plans to retire associated
legacy systems for each cloud-based service discussed in GAO's July 2012 report, as applicable."," As of September 2016, six of the seven agencies have taken actions to establish estimated costs, performance goals, and plans to retire associated legacy systems for the
cloud services, as recommended in GAO's July 2012 report. For example, Health and Human Services identified retirement dates for its associated legacy systems and
performance metrics, Homeland Security identified performance metrics, and State identified performance metrics for the cloud service discussed in the report. The final
agency, the Treasury did not establish major milestones or retirement plans for legacy systems for two cloud services, because they implemented the cloud services prior to the
issuance of the Office of Management and Budget guidance, which required these planning factors. The agencies that implemented the recommended action should be able to measure
performance, determine whether the cloud-based solution is cost-effective, and ensure that savings generated from retiring systems are realized.",Cost Savings & Revenue Enhancement,Executive Branch,"Department of Agriculture, Department of Homeland Security, General Services Administration, Department of Health and Human Services, Department of State, Department of the Treasury, Small Business Administration",11/15/2016
2013,29,2,"http://www.gao.gov/duplication/action_tracker/653218#t=1
",Addressed,No,Information technology: Cloud Computing (2013-29),Better planning of cloud-based computing solutions provides an opportunity for potential savings of millions of dollars.," The Secretaries of Agriculture, Health and Human Services, Homeland Security, State, and the Treasury and the Administrators of the General Services Administration (GSA) and
the Small Business Administration (SBA) direct their respective Chief Information Officers to develop, at a minimum, estimated costs, milestones, performance goals, and plans
for retiring legacy systems, as applicable for planned additional cloud-based services."," As of September 2016, all seven agencies have incorporated estimated costs, milestones, performance goals, and plans for retiring legacy systems into their plans for
additional cloud-based services, as recommended in GAO's July 2012 report. Specifically, the agencies have incorporated cost, milestones, and other such planning factors
into their guidance pertaining to additional cloud-based services. As a result, the agencies have increased assurance that new or replacement cloud services are well planned
and that the benefits of federal efforts to implement cloud services will be realized.",Cost Savings & Revenue Enhancement,Executive Branch,"Department of Agriculture, Department of Homeland Security, General Services Administration, Department of Health and Human Services, Department of State, Small Business Administration, Department of the Treasury",11/15/2016
2013,10,1,"http://www.gao.gov/duplication/action_tracker/653237#t=0
",Partially Addressed,No,Information technology: Dissemination of Technical Research Reports (2013-10),"Congress should consider whether the fee-based model under which the National Technical Information Service currently operates for disseminating technical information is still
viable or appropriate, given that many of the reports overlap with similar information available from the issuing organizations or other sources for free."," Congress should consider examining the appropriateness and viability of the fee-based model under which the National Technical Information Service (NTIS) currently operates
for disseminating technical information to determine whether the use of this model should be continued."," As of March 2019, Congress had taken a number of actions that affect the NTIS fee-based model for disseminating technical information. Specifically, the Department of
Commerce Appropriations Acts, 2015, 2016, 2017, 2018, and 2019 prohibited NTIS from charging customers for reports generated by legislative branch offices unless the agency
tells the customer how an electronic copy of the report can be accessed or downloaded for free online. The acts further stated that, if a customer still requires such a report
from NTIS, the agency should not charge more than what is needed to recover the cost of processing, reproducing, and delivering the document requested. It remains to be seen
whether these requirements will be continued under the yet to be introduced House and Senate bills making appropriations for the Department of Commerce for fiscal year
2020. Commerce also took actions. For example, in October 2014, NTIS developed and launched the Public Access National Technical Reports Library service to allow the public to
have free and open access to its electronic technical reports, associated bibliographic records, and other selected research services, and a linkage to report data. In
addition, Commerce included on the NTIS website language stating that the technical reports and documents in its repository may be available online for free either from the
issuing federal agency, the U.S. Government Publishing Office's Federal Digital System website, or through search engines. Further, the department noted that, between
January 2015 and June 2015, the Secretary of Commerce initiated and conducted an internal programmatic assessment of NTIS, its services, and its authorities. As a result of
that assessment, the department reported that, in June 2015, the Secretary of Commerce had established a new strategic direction for NTIS to expand access to the
department's and the federal government's data resources and make it easier for businesses, government, taxpayers, and communities to access, analyze, and use the data.
The department stated that NTIS is realigning to focus on the data mission and that the department established an oversight board to help guide NTIS in this new direction,
which includes a review of all ongoing work, as well as criteria for future work. The department also noted that NTIS is transitioning away from services that do not align
with its new data role and priorities. Moreover, the department stated that, in June 2016, it had appointed a new Director to lead NTIS in its new data mission and to develop
a new data services business model to assist federal agencies in using their data assets to drive economic growth and to leverage data science to become more effective and
efficient in meeting their mission. In January 2017, NTIS completed a Business Transition Plan to guide the agency's transformation to a fee-for-service data subscription
and reimbursable services provider that aligns with the agency's new direction as determined by the Secretary of Commerce and the oversight board. While the department is
taking action intended to help increase the availability of technical data, changing practices for disseminating and accessing technical information produced by federal
agencies, which have been driven in large part by the Internet, call into question the appropriateness or viability of NTIS's role as a self-financing collector and
disseminator of such information. In light of this, a reconsideration of the role is warranted to determine whether NTIS's statutorily defined functions are still necessary
and, if so, to ensure that the 2015 redirection of NTIS by the Secretary of Commerce to a federal data services provider is carried out in a way that best serves the
public's interests. In the 116th Congress, the Congress again has the opportunity to consider legislation that would ensure the assessment of the appropriateness or
viability of NTIS functions.","Fragmentation, Overlap & Duplication",Congressional,Congress,3/29/2019
2016,35,1,"http://www.gao.gov/duplication/action_tracker/676166#t=0
",Partially Addressed,No,Information technology: Federal Mobile Telecommunications (2016-35),"In order to achieve substantial government-wide savings, federal agencies should establish better controls on mobile device spending, and the Office of Management and Budget
should monitor progress in achieving these savings."," Ten agencies (the Departments of Agriculture, Commerce, Defense, Homeland Security, the Interior, State, and the Treasury; and the Environmental Protection Agency, National
Aeronautics and Space Administration, and Social Security Administration) should ensure that an inventory of mobile devices and services is established agency-wide (i.e., all
components' devices and associated services are accounted for)."," As of November 2018, the 10 agencies had made mixed progress in implementing GAO's May 2015 recommendation to ensure that an inventory of mobile devices and services is
established agency-wide. Three agencies, the Department of Agriculture, the Environmental Protection Agency, and the Social Security Administration had established agency-wide
inventories of mobile devices and associated services. Of the other seven agencies, six described efforts underway or plans to address GAO's recommendation. For example, the
Department of Homeland Security developed inventories for the two components that GAO reported in 2015 did not have inventories. However, as of November 2018, these agencies
had not provided documentation demonstrating that their inventories included all of their mobile devices and services. The remaining agency, the Department of Defense, stated
that it does not maintain a single centralized device-level inventory and that it cannot certify that any cost savings attributed to employing a centralized cost management
model would exceed the increase in data maintenance expenses. The department stated that, instead, the military departments track and manage their own devices and contracted
wireless services as separate enterprises. However, GAO stated in its May 2015 report that the inventory need not be generated centrally at the headquarters level; the
department can compile a comprehensive inventory using its components' complete inventories. Until the agencies fully implement this recommendation, they will continue to have
a limited ability to monitor device usage agency-wide and determine if a device should be canceled or moved to a more cost-effective service plan.",Cost Savings & Revenue Enhancement,Executive Branch,"Department of Agriculture, Department of Commerce, Department of Defense, Department of Homeland Security, Department of the Interior, Department of State, Department of the Treasury, Environmental Protection Agency, National Aeronautics and Space Administration, Social Security Administration",3/29/2019
2016,35,2,"http://www.gao.gov/duplication/action_tracker/676166#t=1
",Partially Addressed,No,Information technology: Federal Mobile Telecommunications (2016-35),"In order to achieve substantial government-wide savings, federal agencies should establish better controls on mobile device spending, and the Office of Management and Budget
should monitor progress in achieving these savings."," Nine agencies (the Departments of Commerce, Defense, Health and Human Services, Homeland Security, the Interior, Justice, and State; and the Environmental Protection Agency
and National Aeronautics and Space Administration) should ensure that a reliable and current agency-wide inventory of mobile service contracts is developed and maintained."," As of November 2018, the nine agencies had made mixed progress in implementing GAO's May 2015 recommendation to ensure that a reliable and current agency-wide inventory of
mobile service contracts is developed and maintained. The Departments of Health and Human Services and Justice updated their inventories of mobile service contracts quarterly.
In addition, the Environmental Protection Agency established a policy requiring that mobile services be acquired through certain blanket purchase agreements (unless an
exception applies or a waiver is granted) as a part of the agency's strategic sourcing initiative. The agency ensured that it has a reliable inventory by using its
enterprise acquisition system to update the inventory when orders are placed through these blanket purchase agreements. Also, the Department of Homeland Security developed an
inventory of its mobile service contracts and demonstrated that it has maintained the inventory. However, as of November 2018, the remaining five agencies had not demonstrated
that they have maintained a reliable and current agency-wide inventory of mobile service contracts. Without current, valid, and complete inventories of their mobile service
contracts, these agencies are less likely to be able to identify opportunities for consolidation and strategic sourcing and, thus, are less likely to achieve cost savings.",Cost Savings & Revenue Enhancement,Executive Branch,"Department of Commerce, Department of Defense, Department of Health and Human Services, Department of Homeland Security, Department of the Interior, Department of Justice, Department of State, Environmental Protection Agency, National Aeronautics and Space Administration",3/29/2019
2016,35,3,"http://www.gao.gov/duplication/action_tracker/676166#t=2
",Partially Addressed,No,Information technology: Federal Mobile Telecommunications (2016-35),"In order to achieve substantial government-wide savings, federal agencies should establish better controls on mobile device spending, and the Office of Management and Budget
should monitor progress in achieving these savings."," Fourteen agencies (the Departments of Agriculture, Commerce, Health and Human Services, Homeland Security, the Interior, Justice, the Treasury, State, Transportation, and
Veterans Affairs; and the Environmental Protection Agency, General Services Administration, National Aeronautics and Space Administration, and Social Security Administration)
should ensure that procedures to monitor and control spending on mobile devices and services are established agency-wide. Specifically, they should ensure that procedures
include assessing devices for zero, under, and over usage; personnel with authority and responsibility for performing the procedures are identified; and the specific steps to
be taken to perform the process are documented."," As of November 2018, the 14 agencies had made mixed progress in implementing GAO's May 2015 recommendation to ensure that procedures to monitor and control spending are
established agency-wide and that the procedures include assessing devices for zero, under, and over usage; personnel with authority and responsibility for performing the
procedures are identified; and the specific steps to be taken to perform the process are documented. Four agencies addressed the recommendation, and 10 described efforts
underway or plans to address it. The General Service Administration implemented GAO's recommendation in July 2015 by revising its procedures to include steps to assess
devices for zero, under, and over usage, which they had not previously included. Further, in 2017, the Departments of the Interior and Agriculture and the Social Security
Administration established agency-wide procedures in accordance with GAO's recommendation. The Department of Justice's Chief Information Officer, in response to GAO's
findings, issued a memorandum in April 2015 that required components to establish procedures for regular reviews of invoices for wireless services to identify unused and
underused devices or services, as well as any over usage charges to service plans. The memorandum also required the components to take appropriate actions to reduce future
service charges, such as by discontinuing service, changing service plans, reassigning equipment, or addressing misuse. However, the department has not demonstrated that all
of its components have implemented the requirements. The remaining 9 agencies also described efforts underway or plans to address GAO's recommendation. However, as of
November 2018, these 9 agencies had not provided documented procedures that demonstrated that they had addressed GAO's recommendation. Until all the agencies establish
procedures that address the recommendation, they will not be able to ensure that they are sufficiently controlling spending and, thus, are not wasting federal resources.",Cost Savings & Revenue Enhancement,Executive Branch,"Department of Agriculture, Department of Commerce, Department of Health and Human Services, Department of Homeland Security, Department of the Interior, Department of Justice, Department of the Treasury, Department of State, Department of Transportation, Department of Veterans Affairs, Environmental Protection Agency, General Services Administration, National Aeronautics and Space Administration, Social Security Administration",3/29/2019
2016,35,4,"http://www.gao.gov/duplication/action_tracker/676166#t=3
",Partially Addressed,No,Information technology: Federal Mobile Telecommunications (2016-35),"In order to achieve substantial government-wide savings, federal agencies should establish better controls on mobile device spending, and the Office of Management and Budget
should monitor progress in achieving these savings.", The Office of Management and Budget (OMB) should measure and report progress in achieving its goal of mobile device and service cost savings through consolidation.," As of November 2018, OMB had made progress in implementing GAO's May 2015 recommendation to measure and report progress in achieving cost savings by requiring agencies to
track savings; however, more remained to be done. In August 2016, OMB issued a policy intended to improve the acquisition and management of mobile devices and services.
According to the policy, covered agencies are to identify opportunities for contract consolidation, and track savings, among other things. In addition, a mobile services
category team, led by the OMB IT Category Manager, the General Services Administration (GSA), and the Departments of Defense, Homeland Security, and State, developed a
strategic plan that included creating a new government-wide acquisition approach. In January 2018, OMB stated that the team was working to develop an approach for measuring
savings related to mobile devices and services. In September 2018, OMB stated that, in support of the Category Management Cross Agency Priority goal in the President's
Management Agenda, the agency was collecting cumulative cost avoidance information resulting from the use of Best-in-Class contract vehicles. OMB also stated that the Category
Management Leadership Council had endorsed GSA's Federal Strategic Sourcing Initiative–Wireless as the government-wide solution for mobile devices and services and OMB had
designated it as a Best-in-Class contract vehicle. According to OMB, GSA computes savings related to the contract. OMB said that GSA's recent analysis indicated that the
contract had resulted in cost savings of more than 29 percent. However, as of March 2019, OMB had not demonstrated that it had reliably measured and reported the cost savings.
Specifically, neither OMB nor GSA had provided documentation to support how the cost savings were calculated. We will follow up with OMB and GSA for more information. It will
be important for OMB to continue to make progress on these efforts and measure and report progress in achieving its goal of mobile device and service cost savings through
consolidation. Measuring and reporting agencies' progress in reducing spending on mobile devices and services would better enable OMB to have insight into the effectiveness of
its consolidation efforts and take corrective actions as needed.",Cost Savings & Revenue Enhancement,Executive Branch,Office of Management and Budget,3/29/2019
2015,23,1,"http://www.gao.gov/duplication/action_tracker/669314#t=0
",Addressed,Yes,Information technology: Federal Software Licenses (2015-23),"In order to achieve hundreds of millions of dollars in government-wide savings, federal agencies should apply better management of software licenses and the Office of
Management and Budget should issue a directive to assist agencies in doing so."," The Director of the Office of Management and Budget (OMB) should issue a directive to the agencies on developing comprehensive software licensing policies comprised of the
seven elements of a comprehensive policy."," In June 2016, OMB released guidance to improve agencies' acquisition and management of enterprise software, consistent with GAO's May 2014 recommendation. This guidance
contains elements related to having a comprehensive policy, such as developing and implementing a plan for centralizing the management of software licenses. This guidance
should assist agencies in identifying software license-related cost savings across the federal government.",Cost Savings & Revenue Enhancement,Executive Branch,Office of Management and Budget,11/15/2016
2015,23,2,"http://www.gao.gov/duplication/action_tracker/669314#t=1
",Partially Addressed,Yes,Information technology: Federal Software Licenses (2015-23),"In order to achieve hundreds of millions of dollars in government-wide savings, federal agencies should apply better management of software licenses and the Office of
Management and Budget should issue a directive to assist agencies in doing so."," Twenty-two of the 24 agencies covered by the Chief Financial Officers Act of 1990 (all covered agencies except the Departments of Homeland Security and Labor) should develop
an agency-wide comprehensive policy for the management of software licenses that addresses the weaknesses GAO identified."," As of September 2018, 18 of the 22 agencies had implemented a policy for the management of software licenses, as GAO recommended in May 2014. Specifically, the Departments of
Agriculture, Commerce, Defense, Education, Energy, Health and Human Services, Justice, State, the Interior, the Treasury, and Veterans Affairs; General Services
Administration, National Aeronautics and Space Administration, Nuclear Regulatory Commission, National Science Foundation, Small Business Administration, Social Security
Administration, and U.S. Agency for International Development had developed policies for their agencies. In July 2016, Congress enacted the MEGABYTE Act of 2016, which
codified this recommendation for all executive agencies. As agencies complete their software license management policies, they will have more data to use to manage their
software licenses and will likely identify opportunities to reduce costs.",Cost Savings & Revenue Enhancement,Executive Branch,"Department of Agriculture, Department of Commerce, Department of Defense, Department of Education, Department of Energy, Department of Health and Human Services, Department of Housing and Urban Development, Department of Justice, Department of State, Department of Transportation, Department of the Treasury, Department of Veterans Affairs, Environmental Protection Agency, General Services Administration, National Aeronautics and Space Administration, National Science Foundation, Nuclear Regulatory Commission, Office of Personnel Management, Small Business Administration, Social Security Administration, U.S. Agency for International Development, Department of the Interior",3/29/2019
2015,23,4,"http://www.gao.gov/duplication/action_tracker/669314#t=3
",Partially Addressed,Yes,Information technology: Federal Software Licenses (2015-23),"In order to achieve hundreds of millions of dollars in government-wide savings, federal agencies should apply better management of software licenses and the Office of
Management and Budget should issue a directive to assist agencies in doing so."," Twenty-two of the 24 agencies covered by the Chief Financial Officers Act of 1990 (all covered agencies except the Department of Housing and Urban Development and the
National Science Foundation) should establish a comprehensive inventory of software licenses using automated tools for the majority of agency software license spending and/or
enterprise-wide licenses."," As of September 2018, 19 of the 22 agencies had established a comprehensive inventory of software licenses using automated tools, as GAO recommended in May 2014.
Specifically, the Departments of Agriculture, Commerce, Defense, Education, Energy, Health and Human Services, Homeland Security, Justice, Labor, State, the Interior,
Transportation, and Veterans Affairs; General Services Administration, National Aeronautics and Space Administration, Nuclear Regulatory Commission, Small Business
Administration, Social Security Administration, and U.S. Agency for International Development had developed inventories. In July 2016, Congress enacted the MEGABYTE Act of
2016, which codified this recommendation for all executive agencies. Agencies with a comprehensive inventory gain the ability to monitor licenses agency-wide, consolidate
redundant licenses, and reduce costs.",Cost Savings & Revenue Enhancement,Executive Branch,"Department of Agriculture, Department of Commerce, Department of Defense, Department of Education, Department of Energy, Department of Health and Human Services, Department of Homeland Security, Department of the Interior, Department of Justice, Department of Labor, Department of State, Department of Transportation, Department of the Treasury, Department of Veterans Affairs, Environmental Protection Agency, General Services Administration, National Aeronautics and Space Administration, Nuclear Regulatory Commission, Office of Personnel Management, Small Business Administration, Social Security Administration, U.S. Agency for International Development",3/29/2019
2015,23,5,"http://www.gao.gov/duplication/action_tracker/669314#t=4
",Partially Addressed,Yes,Information technology: Federal Software Licenses (2015-23),"In order to achieve hundreds of millions of dollars in government-wide savings, federal agencies should apply better management of software licenses and the Office of
Management and Budget should issue a directive to assist agencies in doing so."," Each of the 24 agencies covered by the Chief Financial Officers Act of 1990 should regularly track and maintain a comprehensive inventory of software licenses using automated
tools and metrics."," As of September 2018, 16 of the 24 CFO Act agencies had been regularly tracking and maintaining a comprehensive inventory, as GAO recommended in May 2014. Specifically, the
Departments of Agriculture, Education, Energy, Health and Human Services, Homeland Security, Justice, Labor, Transportation, and Veterans Affairs; General Services
Administration, National Aeronautics and Space Administration, Nuclear Regulatory Commission, National Science Foundation, Small Business Administration, Social Security
Administration, and U.S. Agency for International Development were regularly tracking and maintaining their inventories. In July 2016, Congress enacted the MEGABYTE Act of
2016, which codified this recommendation for all executive agencies. Agencies that track and maintain licenses are able to ensure that they have the appropriate number of
licenses for their current number of users.",Cost Savings & Revenue Enhancement,Executive Branch,"Department of Agriculture, Department of Commerce, Department of Defense, Department of Education, Department of Energy, Department of Health and Human Services, Department of Homeland Security, Department of Housing and Urban Development, Department of the Interior, Department of Justice, Department of Labor, Department of State, Department of Transportation, Department of the Treasury, Department of Veterans Affairs, Environmental Protection Agency, General Services Administration, National Aeronautics and Space Administration, Nuclear Regulatory Commission, National Science Foundation, Office of Personnel Management, Small Business Administration, Social Security Administration, U.S. Agency for International Development",3/29/2019
2015,23,6,"http://www.gao.gov/duplication/action_tracker/669314#t=5
",Partially Addressed,No,Information technology: Federal Software Licenses (2015-23),"In order to achieve hundreds of millions of dollars in government-wide savings, federal agencies should apply better management of software licenses and the Office of
Management and Budget should issue a directive to assist agencies in doing so."," Each of the 24 agencies covered by the Chief Financial Officers Act of 1990 should analyze agency-wide software license data, such as costs, benefits, usage, and trending
data, to identify opportunities to reduce costs and better inform investment decision making."," As of September 2018, 20 of the 24 CFO Act agencies were analyzing agency-wide software licensing data to identify opportunities to reduce costs and better inform investment
decision making, as GAO recommended in May 2014. Specifically, the Departments of Agriculture, Commerce, Defense, Education, Energy, Health and Human Services, Homeland
Security, Justice, Labor, State, the Interior, Transportation, and Veterans Affairs; General Services Administration, National Aeronautics and Space Administration, Nuclear
Regulatory Commission, National Science Foundation, Small Business Administration, Social Security Administration, and U.S. Agency for International Development were analyzing
software licensing data. In July 2016, Congress enacted the MEGABYTE Act of 2016, which codified this recommendation for all executive agencies. With insight on costs,
benefits, usage, and trends that can be gained from such analyses, agencies will likely identify opportunities for license management efficiencies.",Cost Savings & Revenue Enhancement,Executive Branch,"Department of Agriculture, Department of Commerce, Department of Defense, Department of Education, Department of Energy, Department of Health and Human Services, Department of Homeland Security, Department of Housing and Urban Development, Department of the Interior, Department of Justice, Department of Labor, Department of State, Department of Transportation, Department of the Treasury, Department of Veterans Affairs, Environmental Protection Agency, General Services Administration, National Aeronautics and Space Administration, National Science Foundation, Nuclear Regulatory Commission, Office of Personnel Management, Small Business Administration, Social Security Administration, U.S. Agency for International Development",3/29/2019
2015,23,7,"http://www.gao.gov/duplication/action_tracker/669314#t=6
",Partially Addressed,No,Information technology: Federal Software Licenses (2015-23),"In order to achieve hundreds of millions of dollars in government-wide savings, federal agencies should apply better management of software licenses and the Office of
Management and Budget should issue a directive to assist agencies in doing so."," Each of the 24 agencies covered by the Chief Financial Officers Act of 1990 should provide software license management training to appropriate agency personnel addressing
contract terms and conditions, negotiations, laws and regulations, acquisition, security planning, and configuration management."," As of September 2018, 15 of the 24 agencies were providing software license training to management, as GAO recommended in May 2014. Specifically, the Departments of
Agriculture, Defense, Education, Energy, Health and Human Services, Homeland Security, Labor, the Interior,  and Veterans Affairs; General Services Administration,
National Aeronautics and Space Administration, National Science Foundation, Small Business Administration, Social Security Administration, and U.S. Agency for International
Development were providing training on software contract terms and conditions, among other topics. In July 2016, Congress enacted the MEGABYTE Act of 2016, which codified this
recommendation for all executive agencies. Addressing this recommendation is important because sufficient training allows agencies to develop the skills and knowledge so that
employees can perform their roles effectively and efficiently.",Cost Savings & Revenue Enhancement,Executive Branch,"Department of Agriculture, Department of Commerce, Department of Defense, Department of Education, Department of Energy, Department of Health and Human Services, Department of Homeland Security, Department of Housing and Urban Development, Department of the Interior, Department of Justice, Department of Labor, Department of State, Department of Transportation, Department of the Treasury, Department of Veterans Affairs, Environmental Protection Agency, General Services Administration, National Aeronautics and Space Administration, National Science Foundation, Nuclear Regulatory Commission, Office of Personnel Management, Small Business Administration, Social Security Administration, U.S. Agency for International Development",3/29/2019
2015,23,3,"http://www.gao.gov/duplication/action_tracker/669314#t=2
",Partially Addressed,No,Information technology: Federal Software Licenses (2015-23),"In order to achieve hundreds of millions of dollars in government-wide savings, federal agencies should apply better management of software licenses and the Office of
Management and Budget should issue a directive to assist agencies in doing so."," Nineteen of the 24 agencies covered by the Chief Financial Officers Act of 1990 (all covered agencies except the Department of Housing and Urban Development, Department of
Labor, General Services Administration, National Science Foundation, and U.S. Agency for International Development) should employ a centralized software license management
approach that is coordinated and integrated with key personnel for the majority of agency software license spending and/or enterprise-wide licenses."," As of September 2018, 17 of the 19 agencies had employed a centralized software license management approach, as GAO recommended in May 2014. Specifically, the Departments of
Agriculture, Commerce, Defense, Education, Energy, Health and Human Services, Homeland Security, Justice, State, the Interior, the Treasury, Transportation, and Veterans
Affairs; National Aeronautics and Space Administration, Nuclear Regulatory Commission, Small Business Administration, and the Social Security Administration had employed a
centralized management approach. In July 2016, Congress enacted the MEGABYTE Act of 2016, which codified this recommendation for all executive agencies. Agencies that employ a
centralized management approach will have greater ability to make department-wide decisions and will likely identify opportunities to reduce costs.",Cost Savings & Revenue Enhancement,Executive Branch,"Department of Agriculture, Department of Commerce, Department of Defense, Department of Education, Department of Energy, Department of Health and Human Services, Department of Homeland Security, Department of the Interior, Department of Justice, Department of State, Department of Transportation, Department of the Treasury, Department of Veterans Affairs, Environmental Protection Agency, National Aeronautics and Space Administration, Nuclear Regulatory Commission, Office of Personnel Management, Small Business Administration, Social Security Administration",3/29/2019
2013,11,1,"http://www.gao.gov/duplication/action_tracker/653239#t=0
",Addressed,No,Information technology: Geospatial Investments (2013-11),"Better coordination among federal agencies that collect, maintain, and use geospatial information could help reduce duplication of geospatial investments and provide the
opportunity for potential savings of millions of dollars."," The Secretary of the Interior, as the Federal Geographic Data Committee (FGDC) Chair, should direct the FGDC Steering Committee to establish a time frame for completing a
plan to facilitate the implementation of the Office of Management and Budget's (OMB) November 2010 management guidance and develop and implement the plan within the
established time frame."," In March 2014, FGDC issued its National Geospatial Data Asset (NGDA) Management Plan and is implementing it, as GAO recommended in November 2012. The plan identifies 1 goal,
10 objectives, and 27 associated action items, including details on timelines, responsibilities, and performance measures. FGDC had begun implementing the plan in 2014. For
example, by May 2014 FGDC had established a coordination mechanism for NGDA theme leads; by July 2014 FGDC had identified the initial baseline of NGDA datasets; and by October
2014 FGDC had developed a process for ensuring the ongoing assignment of NGDA theme leads and dataset managers.  Consistent with the intent of the recommendation that
FGDC adhere to established time frames, FGDC regularly reports to OMB on its progress in implementing the plan. Specifically, FGDC officials discuss the status of the plan at
quarterly FGDC Steering Committee meetings, at which an OMB official is present. In addition, the 2014 FGDC Annual Report, which was sent to OMB in April 2015, included
background and status information on the plan. The creation, implementation, and oversight of the plan establishes a framework for government-wide management of NGDA data
assets, which allows agencies to more effectively plan geospatial data collection efforts and minimize duplicative investments.","Fragmentation, Overlap & Duplication",Executive Branch,Department of the Interior,11/15/2016
2013,11,2,"http://www.gao.gov/duplication/action_tracker/653239#t=1
",Addressed,No,Information technology: Geospatial Investments (2013-11),"Better coordination among federal agencies that collect, maintain, and use geospatial information could help reduce duplication of geospatial investments and provide the
opportunity for potential savings of millions of dollars."," The Secretary of the Interior, as the Federal Geographic Data Committee (FGDC) Chair, should direct the FGDC Steering Committee to develop and implement guidance for
identifying planned geospatial investments in the Geospatial Platform."," On September 25, 2013, FGDC officials issued guidance directing all FGDC departments to identify planned geospatial investments using the Geospatial Platform, as GAO
recommended in November 2012. Specifically, the guidance states that before expending funds to collect or produce new geospatial data, a component shall search the Geospatial
Platform Marketplace and any other appropriate sources to determine if existing or planned data meet agency needs. If an existing data source is found, the component is to
obtain and use that data. If the component discovers that another organization has plans to acquire or produce geospatial data that will meet the program requirements, the
component is to contact that organization to develop a plan to coordinate or partner with the other organization. If the component does not discover existing or planned
acquisitions, the component is to create a metadata record that describes the planned acquisition and publish it on the Marketplace not less than 120 days prior to the planned
acquisition. This guidance has been implemented by the Departments of Commerce, the Interior, and Transportation.  As a result, the effective coordination and use of
geospatial information will more likely be fully realized and duplicative investments will likely decrease.","Fragmentation, Overlap & Duplication",Executive Branch,Department of the Interior,11/15/2016
2013,11,3,"http://www.gao.gov/duplication/action_tracker/653239#t=2
",Addressed,No,Information technology: Geospatial Investments (2013-11),"Better coordination among federal agencies that collect, maintain, and use geospatial information could help reduce duplication of geospatial investments and provide the
opportunity for potential savings of millions of dollars."," The Secretaries of Commerce and Transportation should designate a senior agency official with departmentwide accountability, authority, and responsibility for geospatial
information issues."," As GAO recommended in November 2012, the Secretaries of Commerce and Transportation have designated a senior agency official with departmentwide accountability, authority,
and responsibility for geospatial information issues for their departments. The Department of Commerce completed this action in February 2013 and the Department of
Transportation did so in January 2013. As a result, the departments will be better positioned to effectively coordinate and use geospatial information, thus minimizing the
risk of potentially duplicative investments.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of Commerce, Department of Transportation",12/5/2013
2013,11,5,"http://www.gao.gov/duplication/action_tracker/653239#t=4
",Addressed,No,Information technology: Geospatial Investments (2013-11),"Better coordination among federal agencies that collect, maintain, and use geospatial information could help reduce duplication of geospatial investments and provide the
opportunity for potential savings of millions of dollars."," The Secretaries of Commerce, the Interior, and Transportation should develop policies that require each of the departments to make its geospatial metadata available on the
clearinghouse."," The Departments of the Interior, Commerce, and Transportation have developed policies to make their geospatial metadata available on the clearinghouse, as GAO recommended in
November 2012. The actions of each department are summarized below. The Department of the Interior issued a policy on September 24, 2013, to establish the requirements and
responsibilities for the creation or publication of metadata for geospatial data. The policy applies to the department's senior agency official for geospatial information,
as well as all department bureaus, offices, and supporting organizations that collect or produce geospatial data. For example, the senior agency official is required to
oversee the development of robust governance and monitoring procedures for the management of geospatial metadata. Bureaus and offices are to document all geospatial data that
are collected, produced, acquired, maintained, distributed, used, or preserved by the department using a metadata standard that is approved by the Federal Geographic Data
Committee (FGDC) and that meets related federal directives and guidelines. The Department of Commerce issued a policy on September 26, 2013, that establishes and describes
responsibilities for the creation and publication of geospatial metadata. For example, the department's senior agency official for geospatial information is to ensure
compliance with the policy, and perform periodic evaluations of geospatial metadata creation, maintenance, and publication throughout the department. Agencies within the
department are to ensure that their metadata meet or exceed the minimum requirements of the associated standards, and that all metadata are submitted for publication on the
clearinghouse. The Department of Transportation issued a policy on April 10, 2014, that implements federal requirements for the creation and publication of metadata for
geospatial data. The policy applies to all departmental agencies, as well as contractors of the department. Among other requirements, agencies are expected to document all
geospatial data that are collected, produced, acquired, maintained, distributed, or preserved by the department using the metadata standard endorsed by the FGDC; include
additional information whenever appropriate to provide the maximum information available through the standard;and submit all geospatial metadata for publication to the FGDC's
clearinghouse. As a result, effective coordination and use of geospatial information within the departments is more likely to be fully realized and duplicative investments
within and among departments are less likely to occur.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of Commerce, Department of the Interior, Department of Transportation",11/19/2014
2013,11,6,"http://www.gao.gov/duplication/action_tracker/653239#t=5
",Addressed,No,Information technology: Geospatial Investments (2013-11),"Better coordination among federal agencies that collect, maintain, and use geospatial information could help reduce duplication of geospatial investments and provide the
opportunity for potential savings of millions of dollars."," The Secretaries of Commerce, the Interior, and Transportation should develop and implement internal procedures to ensure that the departments access the National Spatial Data
Infrastructure (NSDI) clearinghouse before they expend funds to collect or produce new geospatial data to determine (1) whether the information has already been collected by
others and (2) whether cooperative efforts to obtain the data are possible."," The Departments of the Interior (Interior), Commerce (Commerce), and Transportation (Transportation) have developed and implemented internal procedures to ensure that they
access the NSDI clearinghouse before expending funds to collect or produce new geospatial data to determine (1) whether the information has already been collected by others
and (2) whether cooperative efforts to obtain the data are possible, as GAO recommended in November 2012. The efforts of each department are summarized below. Interior issued
guidance in September 2013 directing staff to utilize the Marketplace tab on the NSDI clearinghouse to determine if existing federal, state, local, or private data meet agency
needs before expending funds for data collection. The guidance includes seven specific steps to be taken by Interior bureaus or offices to search the Geospatial Platform. For
example, the guidance states that before expending funds to collect or produce new geospatial data, each bureau or office shall search the Geospatial Platform Marketplace to
determine if existing or planned data meet agency needs. If an existing data source is found, the bureau or office is to obtain and use that data. If the bureau or office
discovers that another organization has plans to acquire or produce geospatial data that will meet the program requirements, the bureau or office is to contact that
organization to develop a plan to coordinate or partner with the other organization. In April 2014, Interior noted that the procedures for accessing the clearinghouse are
being followed and provided evidence showing that plans for a number of the National Geospatial Data Assets (NGDA) annual dataset acquisitions had been posted to the
Marketplace tab on the NSDI clearinghouse. As of August 2014, Interior agencies had posted information on 43 datasets on the Marketplace tab on the NSDI clearinghouse.
Commerce issued guidance in October 2013 directing all departmental offices and operating units to coordinate with other organizations, both inside and outside of the
department, to determine if existing or planned data would meet their needs. The guidance also includes seven steps to take to avoid duplication of geospatial data. In August
2014, Commerce noted that the guidance had been forwarded to the Commerce Chief Information Officer Council to share within the council members' respective bureaus. For
example, National Oceanic and Atmospheric Administration (NOAA) staff was directed to publish metadata for planned acquisitions to the Marketplace, to search the Marketplace
before acquiring data, and to coordinate with groups having or desiring similar data. As of August 2014, NOAA had posted information on 24 datasets on the Marketplace tab on
the NSDI clearinghouse. In September 2014, Commerce also provided evidence that one of its agencies, the Census Bureau, had updated its standard operating procedures to
include a search of the clearinghouse database for existing and planned datasets.     Transportation issued guidance in April 2014 stating that offices and
operating units within the department shall not expend funds to acquire or produce geospatial data if an existing source for that data is available and meets mission
requirements. In addition, if it is determined that another organization within or outside of the department is planning on acquiring or producing data that will meet the
needs of the office, the office shall coordinate with the organization as soon as possible. Steps in the process include searching the NSDI clearinghouse and any other
appropriate sources for existing or planned data and documenting the date, criteria, and results of the search. According to a Transportation official in January 2015,
Transportation has begun to implement this guidance. Specifically, in the fall of 2014 Transportation's Federal Railroad Administration and the National Geospatial
Intelligence Agency agreed to merge two similar geospatial railroad network maps being maintained by the two agencies. At that time, the Federal Railroad Administration
program manager checked the Marketplace section of the NSDI clearinghouse and found no other duplication or opportunities for collaboration. As a result of the implementation
of these procedures, duplicative investments within and among departments will be less likely, and effective coordination and use of geospatial information is more likely to
be fully realized across the federal government.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of Commerce, Department of the Interior, Department of Transportation",3/6/2015
2013,11,13,"http://www.gao.gov/duplication/action_tracker/653239#t=12
",Addressed,No,Information technology: Geospatial Investments (2013-11),"Better coordination among federal agencies that collect, maintain, and use geospatial information could help reduce duplication of geospatial investments and provide the
opportunity for potential savings of millions of dollars."," To better facilitate coordination of federal investments in geospatial imagery and reduce duplication, the Secretary of the Interior, as the Federal Geographic Data Committee
(FGDC) Chair, should direct the FGDC Steering Committee to direct the National Digital Orthoimagery Program to reassess the feasibility of the ""Imagery for the Nation""
initiative, with the goal of identifying discrete steps that could be taken to further a national imagery program benefitting governments at all levels. This action was
identified in GAO's February 2015 report, Geospatial Information: Progress Needed on Identifying Expenditures, Building and Utilizing a Data Infrastructure, and Reducing
Duplicative Efforts (GAO-15-193) and was added to the Action Tracker in April 2015."," The FGDC has reassessed the ""Imagery for the Nation"" initiative and has identified steps to improve the management of imagery data, as GAO recommended in February 2015.
Specifically, the FGDC directed the National Digital Orthoimagery Program (NDOP) to reassess the feasibility of a national imagery initiative program, similar to an effort
that was attempted in 2004 and halted in 2011. As a result, NDOP members met in May and June 2015 to assess existing programs, funding availability, new technology, and
industry trends to determine what steps might be taken to enhance national imagery acquisition efforts to benefit governments at all levels. An NDOP official presented the
findings to the FGDC in September 2015. The findings were that a national imagery program is still important, technically feasible, and would be cost beneficial. However, the
NDOP members concluded that such a program is unlikely to succeed due to the lack of (1) a mandate to require an agency to develop it, (2) sufficient federal funding in
today's fiscal climate, and (3) an executive champion to push for the program. In December 2015, an FGDC official told GAO that, after consideration of the findings, the
FGDC Executive Committee determined that the best way to pursue imagery data is through the recently created National Geospatial Data Asset (NGDA) imagery theme, instead of a
separate national data initiative, as was tried before. According to this official, the NGDA imagery theme is in the process of developing a strategic plan, addressing changes
in how imagery is being used to meet mission requirements and evaluating how to leverage existing expertise in aerial and satellite technologies. As a result, efforts to
manage imagery data for the benefit of federal, state, and local governments will likely be more transparent, more cost efficient, and less duplicative.","Fragmentation, Overlap & Duplication",Executive Branch,Department of the Interior,3/2/2016
2013,11,12,"http://www.gao.gov/duplication/action_tracker/653239#t=11
",Addressed,No,Information technology: Geospatial Investments (2013-11),"Better coordination among federal agencies that collect, maintain, and use geospatial information could help reduce duplication of geospatial investments and provide the
opportunity for potential savings of millions of dollars."," To better facilitate coordination of federal investments in address data and reduce duplication, the Secretary of the Interior, as the Federal Geographic Data Committee
(FGDC) Chair, should direct the FGDC Steering Committee to create an address data theme with associated subcommittees and working groups to assist in furthering a national
address database. This action was identified in GAO's February 2015 report, Geospatial Information: Progress Needed on Identifying Expenditures, Building and Utilizing a
Data Infrastructure, and Reducing Duplicative Efforts (GAO-15-193) and was added to the Action Tracker in April 2015."," The FGDC approved the creation of a National Geospatial Data Asset address theme in August 2016, as GAO recommended in February 2015. The Department of Transportation
(Transportation) and the U.S. Census Bureau (Census Bureau) are the theme leads. Transportation and Census Bureau, as subcommittee co-chairs, formed the FGDC address
subcommittee with participants from other federal agencies, states, and private organizations. The first meeting of the subcommittee was held in December 2016. The
subcommittee met in January 2017, and it subsequently approved a formal description of the theme in February 2017. References to the new address data theme have been added to
the FGDC website, including the addition of the Transportation and Census Bureau to the lists of National Geospatial Data Asset theme leads and theme executive champions. With
the establishment of a national address data theme and related subcommittee to coordinate the collection of address data, it is less likely that duplicative address data will
be collected by federal, state, and local governments, resulting in more effective use of resources in collecting accurate and beneficial data.","Fragmentation, Overlap & Duplication",Executive Branch,Department of the Interior,3/1/2017
2013,11,7,"http://www.gao.gov/duplication/action_tracker/653239#t=6
",Addressed,No,Information technology: Geospatial Investments (2013-11),"Better coordination among federal agencies that collect, maintain, and use geospatial information could help reduce duplication of geospatial investments and provide the
opportunity for potential savings of millions of dollars."," The Secretaries of the Interior and Transportation should prepare goals relating to all datasets within the relevant theme that support the National Spatial Data
Infrastructure (NSDI)."," The Department of the Interior (Interior) and the Department of Transportation (Transportation) have prepared goals for the datasets within the hydrography data and
transportation themes, as GAO recommended in November 2012. In September 2013, Interior issued goals for the principal datasets comprising the hydrography data theme.
Specifically, Interior prepared goals for the National Hydrography Dataset, the Watershed Boundary Dataset, and the National Wetlands Inventory based on user needs. Goals for
these datasets include maintaining and improving efficiencies in the use of cloud computing, developing mobile applications, and ensuring the quality and timeliness of updates
to the data. In October 2015, Transportation issued a strategic plan for the transportation data theme that includes goals, objectives, and action items for the continued
development of the theme. Subsequently, in April 2017, Transportation finalized an implementation plan that provides details on how the department plans to achieve the goals
found in the strategic plan. The implementation plan identifies the responsible parties, how progress is to be measured, and the projected completion dates. The goals relate
to all datasets within the transportation data theme, including airports, roads, rail lines, and waterways. The goals also include activities to address user needs, such as
developing strong partnerships, working with stakeholders, and enhancing access to information by users. As a result of Interior and Transportation preparing goals for their
hydrography and transportation datasets, the management of geospatial activities and use of limited resources within these departments are likely to be more effective and
efficient.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of the Interior, Department of Transportation",10/18/2017
2013,11,9,"http://www.gao.gov/duplication/action_tracker/653239#t=8
",Addressed,No,Information technology: Geospatial Investments (2013-11),"Better coordination among federal agencies that collect, maintain, and use geospatial information could help reduce duplication of geospatial investments and provide the
opportunity for potential savings of millions of dollars."," The Secretaries of Commerce, the Interior, and Transportation should create and implement a plan to develop and implement relevant theme standards."," The Departments of Commerce (Commerce); the Interior (Interior); and Transportation (Transportation) have created and implemented plans to develop and implement relevant
theme standards, as GAO recommended in November 2012.  In 2013, Commerce created and implemented a plan for geodetic control theme standards. Commerce inventoried and
reviewed existing geodetic control standards, specifications, and guideline documents to determine what updates were needed for existing standards. The department identified
the personnel responsible for the updates and prioritized a schedule for their completion. In September 2013, Commerce published its plan to update the geodetic control theme
standards. Commerce began implementing the plan in 2013. In February 2015, Interior published the summary for the National Hydrography Dataset, which identified areas for
future improvements in the standard, such as positional accuracy, stream classification, and multi-scale guidance. In June 2015, Interior published the summary for the
Watershed Boundary Dataset, which noted that the standard was recently changed to reflect the latest data model. It also identified areas for future improvement such as
instructions on how to use high resolution elevation data to delineate the watershed boundaries. In August 2015, Interior published technical procedures and requirements for
the National Wetland Inventory. The new document explains the appropriate application of wetland classification, the wetland mapping process, and how to achieve the data
quality requirements now required in the new FGDC standards. As a result, hydrography datasets should be of higher quality and more easily exchanged with others. In October
2015, Transportation released its Transportation Theme of the National Spatial Data Infrastructure Strategic Plan 2016-2019. One of the plan's objectives is for
Transportation to lead and participate in the development and coordination of national and international standards applicable to the transportation geospatial community. In
April 2017, Transportation finalized an implementation plan that provides detailed actions for how the department intends to achieve that objective. According to the
implementation plan, development of the standards is dependent on the publication of Open Geospatial Consortium compliant Web Feature Services, which is expected to be
completed by March 2018. As a result, Transportation has created and is implementing plans to develop and implement relevant theme standards by September 2018. By creating and
implementing plans for the development of theme standards, it is more likely the agencies will use geospatial information more effectively.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of Commerce, Department of the Interior, Department of Transportation",10/18/2017
2013,11,4,"http://www.gao.gov/duplication/action_tracker/653239#t=3
",Addressed,No,Information technology: Geospatial Investments (2013-11),"Better coordination among federal agencies that collect, maintain, and use geospatial information could help reduce duplication of geospatial investments and provide the
opportunity for potential savings of millions of dollars."," The Secretaries of Commerce, the Interior, and Transportation should prepare, maintain, publish, and implement strategies for each of their departments for advancing
geographic information and related geospatial data activities appropriate to their missions."," The Departments of the Interior (Interior), Commerce (Commerce), and Transportation (Transportation) have prepared and are implementing strategies for advancing geographic
information and related geospatial data activities appropriate to their missions, as GAO recommended in November 2012. These efforts are summarized below: In March 2014,
Interior published its Geospatial Services Strategic Plan, 2014-2016. The plan was developed through the leadership of Interior's Geospatial Advisory Committee, and in
collaboration with all departmental bureaus and offices. The plan includes many of the necessary features of a strategic plan as recognized by federal statute, and also
includes a vision statement and guiding principles. It includes four strategic goals, each with a number of associated actions related to geospatial information and the
supporting information technology infrastructure. Moreover, the department had previously begun implementing its strategy. The Geospatial Advisory Committee oversees progress
in implementing the strategy through the use of an action tracking and status database,which is available online to committee members and their designees, and through monthly
meetings at which the status of the strategies is discussed. In April 2014, Commerce published its Geospatial Strategic Plan, 2014-2018. The plan was developed in conjunction
with representatives from many Commerce components, including the U.S. Bureau of Economic Analysis, the U.S. Census Bureau, the U.S. Economic Development Administration, the
National Institute of Standards and Technology, the National Oceanic and Atmospheric Administration, and the National Telecommunications and Information Administration. The
plan includes a vision statement. In addition, the plan includes 3 strategic goals with a total of 12 objectives intended to make geospatial data more widely available; better
managed; and more useful to Commerce, its partners, and the public. Annual implementation plans published in 2015 and 2016 contain detailed descriptions of how the objectives
will be achieved and performance measures to monitor progress. As of December 2016, Commerce has provided evidence showing it has implemented activities for each of the plan's
12 objectives. For example, Commerce demonstrated progress in actions to improve coordination and reduce duplication in geospatial data within Commerce and with other federal
departments, as well as state and international partners. Among other things, these actions include work on the National Coastal Mapping Strategy with other federal
departments, the Boundary Quality Assessment and Reconciliation Project with state governments, and the United Nations Committee of Experts on Global Geospatial Information
Management with other nations. In October 2017, Transportation published its Geospatial Information Systems Strategic Plan for the United States Department of Transportation,
2017-2020. The plan was developed in conjunction with representatives from many Transportation components, including the Federal Aviation Administration, the Federal Highway
Administration, and the Federal Motor Carrier Safety Administration. The plan includes many of the necessary features of a strategic plan as recognized by federal statute. It
also includes a vision statement and three strategic goals, each with a number of associated objectives and actions. The strategic plan also includes an implementation plan
which identifies milestones for achieving the strategic goals in fiscal years 2017 through 2019. In December 2017, Transportation provided evidence showing that it completed a
number of milestones for 2017. For example, Transportation took steps to improve communication and awareness by holding a Geographic Information Systems Day. The purpose of
the event was to educate Transportation employees on the geographic information system resources which are available to them and on the importance of geographic information to
improve transportation safety. In addition, Transportation is developing a geospatial information system intranet page, which will help to centralize the oversight of
Transportation's geospatial information systems. Finally, in order to support a mature geospatial information system program, components within Transportation designated
their own geospatial information officers. These officers will act as liaisons between the department-level geospatial information officer and the components' current or
potential geographic information systems users. The strategies implemented by Interior, Commerce, and Transportation should result in more efficient use of resources by
improving coordination of geospatial activities and reducing the risk of acquiring duplicative data within agencies.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of Commerce, Department of the Interior, Department of Transportation",3/21/2018
2013,11,8,"http://www.gao.gov/duplication/action_tracker/653239#t=7
",Addressed,No,Information technology: Geospatial Investments (2013-11),"Better coordination among federal agencies that collect, maintain, and use geospatial information could help reduce duplication of geospatial investments and provide the
opportunity for potential savings of millions of dollars."," The Secretaries of the Interior and Transportation should develop and implement a plan for the nationwide population of the relevant themes that addresses all datasets within
the theme and that includes (1) the development of partnership programs with states, tribes, academia, the private sector, other federal agencies, and localities that meet the
needs of users; (2) human and financial resource needs; (3) standards, metadata, and the clearinghouse needs; and (4) a timetable for the development for the theme."," The Department of the Interior (Interior) and the Department of Transportation (Transportation) have prepared and implemented plans for the nationwide population of their
respective relevant data themes that address all datasets within their themes and that include the items GAO identified in its November 2012 recommendation. In June 2016,
Interior released its theme strategic plan for the hydrography theme, now known as the water-inland theme. The plan includes all of the items identified in GAO's
recommendation. Specifically, the plan addresses all of the datasets within the theme and the development of partnership programs that meet the needs of users. The plan also
addresses resource, standards, metadata, and clearinghouse needs. The plan also includes milestones for the completion of the activities identified for the development of the
theme. In January 2017 the department published an implementation plan that provides additional details and time frames to aid in accomplishing the strategic plan. Interior is
implementing the plan. In October 2015, Transportation released its Transportation Theme of the National Spatial Data Infrastructure Strategic Plan 2016-2019. The plan
addresses all datasets within the theme and includes actions regarding the development of partnership programs that meet the needs of users. The plan also addresses standards,
metadata, and the clearinghouse needs. In April 2017, Transportation finalized an implementation plan that provides details on how the department intends to achieve the goals
found in the strategic plan. The implementation plan addresses human and financial resource needs and provides a timetable for the development of the theme. Transportation is
now in the process of implementing the plan. As a result of the implementation of these theme plans, effective coordination and use of geospatial information within the two
departments is more likely to be fully realized and duplicative investments within and among departments are less likely to occur.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of the Interior, Department of Transportation",10/18/2017
2013,11,10,"http://www.gao.gov/duplication/action_tracker/653239#t=9
",Partially Addressed,No,Information technology: Geospatial Investments (2013-11),"Better coordination among federal agencies that collect, maintain, and use geospatial information could help reduce duplication of geospatial investments and provide the
opportunity for potential savings of millions of dollars."," The Director of the Office of Management and Budget (OMB) should develop a mechanism, or modify existing mechanisms, to identify and report annually on all geospatial-related
investments, including dollars invested and the nature of the investment."," OMB has made progress in developing a way to identify and report annually on all geospatial-related investments, as GAO recommended in November 2012, but has not completed
its efforts. In March 2014, the Federal Geographic Data Committee (FGDC) issued its National Geospatial Data Asset (NGDA) Management Plan. The plan was developed in
conjunction with OMB officials. One of the objectives of the plan is to develop and apply a standard definition of a geospatial investment in order to facilitate reporting on
budgeted geospatial data investments, due to the fact that different definitions are being used by OMB, the FGDC community, and individual agencies. There are two supporting
actions for this objective. The first action was completed with the finalization and issuance of the FGDC's Geospatial Investment Definitions for Tracking and Reporting
Geospatial Investment Costs document in April 2016. The document contains a set of geospatial definitions with specific examples for each. The second action is for the
geospatial community to apply the definitions in submissions to OMB during the annual federal government budget planning and reporting process. According to FGDC officials,
they expect this to be challenging for a number of reasons, including the need for agencies to determine how they can align their investment tracking systems to accommodate
the new definitions and the extent to which agencies will be able to use a common reporting capability. As a result, a two-pronged approach is being used. First, FGDC
developed a reporting method using the theme implementation plans to support federal geospatial data investment tracking. For example, in February 2017, an official provided
an implementation plan from January 2017 which included an estimate of the amount of time federal employees spent on NGDA work, and reported this as a percentage of full-time
equivalents. Second, OMB worked with FGDC to revise geospatial investment reporting guidance found in OMB Circular No. A-11. Starting with fiscal year 2018 allocations
(Circular No. A-11 revised July 2016), agencies are required to report on annual aggregated geospatial data investments of $100,000 or greater using the Marketplace feature of
the Geospatial Platform. According to an agency official, this approach leverages existing, federal government-wide reporting methods already in place and minimizes the
potential for agencies to implement separate, potentially duplicative reporting mechanisms that are not integrated with existing OMB reporting procedures. According to OMB
officials as of September 7, 2017, OMB anticipated that, since fiscal year 2018 was the first year of implementation, some agencies may have challenges identifying and
reporting their data. As a result, OMB stated that the content and completeness of the reported information would need to be evaluated prior to determining its fitness and
application for overseeing geospatial investments. As of March 2019, OMB had no updates regarding this action. Until this objective is complete, OMB will likely not have a way
to obtain consistent and reliable information about the amount of money being spent annually on federal geospatial investments. As a result, OMB will likely not be able to
easily identify potentially duplicative geospatial investments, or take action to eliminate duplicative investments.","Fragmentation, Overlap & Duplication",Executive Branch,Office of Management and Budget,3/29/2019
2013,11,11,"http://www.gao.gov/duplication/action_tracker/653239#t=10
",Not Addressed,No,Information technology: Geospatial Investments (2013-11),"Better coordination among federal agencies that collect, maintain, and use geospatial information could help reduce duplication of geospatial investments and provide the
opportunity for potential savings of millions of dollars."," To better facilitate the coordination of—and accountability for—the estimated billions of dollars in federal geospatial investments, the Director of the Office of
Management and Budget (OMB) should improve oversight of progress on the National Spatial Data Infrastructure (NSDI). OMB should require federal agencies to report on their
efforts to establish and implement policies for identifying geospatial metadata on the Geospatial Platform, and procedures for utilizing the Marketplace feature of the
Geospatial Platform, before making new investments in geospatial data. This action was identified in GAO's February 2015 report, Geospatial Information: Progress Needed on
Identifying Expenditures, Building and Utilizing a Data Infrastructure, and Reducing Duplicative Efforts (GAO-15-193) and was added to the Action Tracker in April 2015."," As of March 2019, OMB had no updates regarding this action. No executive action has been taken. OMB officials stated in December 2016 that they were in discussion with the
Federal Geographic Data Committee (FGDC) on how to best address GAO's February 2015 recommendation, possibly in future guidance. As of September 7, 2017, OMB officials
stated that there have been no changes to the status of this recommendation, but that they anticipate the recommendation will be considered further once the new FGDC Steering
Committee leadership and membership are in place and the NSDI Strategic Plan actions and the potential for a new geospatial policy update are determined. However, OMB did not
provide anticipated dates for these activities. As of January 10, 2018, OMB had no updates regarding this action. Until OMB implements actions requiring all federal agencies
that invest in geospatial data—not just the two agencies that received recommendations in GAO's February 2015 report (the U.S. Department of Agriculture and the Department
of Homeland Security)—to make progress in using the Geospatial Platform and its Marketplace feature prior to making additional investments in geospatial data, an increased
risk of duplicative datasets and wasted resources will likely continue.","Fragmentation, Overlap & Duplication",Executive Branch,Office of Management and Budget,3/29/2019
2013,11,14,"http://www.gao.gov/duplication/action_tracker/653239#t=13
",Not Addressed,No,Information technology: Geospatial Investments (2013-11),"Better coordination among federal agencies that collect, maintain, and use geospatial information could help reduce duplication of geospatial investments and provide the
opportunity for potential savings of millions of dollars."," To increase coordination between various levels of government and reduce duplication of effort, resources, and costs associated with collecting and maintaining accurate
address data, Congress should consider assessing the impact of the disclosure restrictions of Section 9 of Title 13 and Section 412 of Title 39 of the U.S. Code in moving
toward a national geospatial address database. If warranted, Congress should consider revising those statutes to authorize the limited release of addresses, without any
personally identifiable information, specifically for geospatial purposes. Such a change, if deemed appropriate, could potentially result in significant savings across
federal, state, and local governments.  This action was identified in GAO's February 2015 report, Geospatial Information: Progress Needed on Identifying Expenditures,
Building and Utilizing a Data Infrastructure, and Reducing Duplicative Efforts (GAO-15-193) and was added to the Action Tracker in April 2015."," As of March 2019, Congress had not taken legislative action. Addressing this action, which GAO suggested in February 2015, could increase coordination between various levels
of government and reduce duplication of effort, resources, and costs associated with collecting and maintaining accurate address data.","Fragmentation, Overlap & Duplication",Congressional,Congress,3/29/2019
2012,19,1,"http://www.gao.gov/duplication/action_tracker/588007#t=0
",Addressed,No,Information technology: Information Technology Investment Management (2012-19),"The Office of Management and Budget, and the Departments of Defense and Energy need to address potentially duplicative information technology investments to avoid investing in
unnecessary systems."," To better ensure the agencies avoid investing in duplicative investments, the Director of the Office of Management and Budget (OMB) should clarify guidance to federal
agencies in reporting on their information technology (IT) investments by specifying whether certain types of systems should be included."," Consistent with GAO's September 2011 recommendation, OMB clarified its fiscal year 2016 budget guidance to federal agencies to specify whether certain types of systems
should be included. In particular, OMB specified that agencies should include supercomputers, software for mission systems, telecommunications, and satellite signal processing
systems as IT investments. With this updated guidance, federal agencies' IT investments should be correctly categorized and receive enhanced oversight. Additionally, OMB's
estimates of federal IT investments should be more accurate.","Fragmentation, Overlap & Duplication",Executive Branch,Office of Management and Budget,11/19/2014
2012,19,2,"http://www.gao.gov/duplication/action_tracker/588007#t=1
",Addressed,No,Information technology: Information Technology Investment Management (2012-19),"The Office of Management and Budget, and the Departments of Defense and Energy need to address potentially duplicative information technology investments to avoid investing in
unnecessary systems."," To better ensure the agencies avoid investing in duplicative investments, the Director of the Office of Management and Budget (OMB) should require federal agencies to report
the steps they take to ensure that their information technology (IT) investments are not duplicative as part of their annual budget and IT investment submissions."," Consistent with GAOÂ’s September 2011 recommendation, OMBÂ’s fiscal year 2014 budget guidance requires agencies to identify duplicative or low value investments in IT and
make plans to consolidate or eliminate these investments. With this updated guidance, federal agencies are now more likely to identify duplication across their IT portfolio
and reduce or avoid IT costs across the agencies.","Fragmentation, Overlap & Duplication",Executive Branch,Office of Management and Budget,3/6/2013
2012,19,4,"http://www.gao.gov/duplication/action_tracker/588007#t=3
",Addressed,No,Information technology: Information Technology Investment Management (2012-19),"The Office of Management and Budget, and the Departments of Defense and Energy need to address potentially duplicative information technology investments to avoid investing in
unnecessary systems."," To better ensure the agencies avoid investing in duplicative investments, the Secretaries of Defense and Energy should direct their Chief Information Officers to utilize
existing transparency mechanisms to report on the results of their efforts to identify and eliminate, where appropriate, each potentially duplicative investment GAO
identified, as well as any other duplicative investments."," The Departments of Energy (DOE) and Defense (DOD) have taken steps to address this action consistent with GAO's February 2012 recommendation. Specifically, since fiscal
year 2012, DOE has transparently reported on its efforts to evaluate its information technology (IT) portfolio, such as its Energy.gov Renewal Project, which, according to
DOE, saved $5 million in fiscal year 2013. Consequently, DOE has consolidated data centers and reduced the cost of its IT by approximately $12.6 million as of October 2015,
according to the Office of Management and Budget's IT Oversight and Reform report to Congress. According to the same report, DOD has migrated systems to newer technology and
consolidated its data centers and saved or avoided almost $400 million in costs as of October 2015. By demonstrating the progress of their efforts to identify and eliminate
duplicative investments, DOD and DOE have provided reasonable assurance that they are avoiding investment in unnecessary systems.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of Defense, Department of Energy",3/2/2016
2012,19,5,"http://www.gao.gov/duplication/action_tracker/588007#t=4
",Addressed,No,Information technology: Information Technology Investment Management (2012-19),"The Office of Management and Budget, and the Departments of Defense and Energy need to address potentially duplicative information technology investments to avoid investing in
unnecessary systems."," To better ensure the agencies avoid investing in duplicative investments the Secretaries of Defense, Energy, and Homeland Security should direct their Chief Information
Officers to correct the miscategorizations for the investments GAO identified and ensure that investments are correctly categorized in agency submissions."," The Departments of Defense, Energy, and Homeland Security have taken steps to ensure correct categorizations of their IT investments. Specifically, the three departments have
corrected their miscategorized investments and included the corrections in their budget submissions. As a result, the departments are better positioned to identify
opportunities to consolidate or eliminate duplicative investments.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of Homeland Security, Department of Defense, Department of Energy",3/6/2013
2012,19,3,"http://www.gao.gov/duplication/action_tracker/588007#t=2
",Addressed,No,Information technology: Information Technology Investment Management (2012-19),"The Office of Management and Budget, and the Departments of Defense and Energy need to address potentially duplicative information technology investments to avoid investing in
unnecessary systems."," To better ensure the agencies avoid investing in duplicative investments, the Director of the Office of Management and Budget (OMB) should revise guidance to federal agencies
on categorizing information technology (IT) investments to ensure that the categorizations are clear and allow agencies to choose secondary categories."," In its fiscal year 2014 guidance to federal agencies on preparing IT budget submissions, OMB updated its policy regarding the use of IT investment categories consistent with
GAOÂ’s September 2011 recommendation. Specifically, for fiscal year 2014 submissions, agencies are able to select one primary category and up to four secondary categories for
each IT investment. As a result, agencies are better positioned to identify and address duplication within their IT investments.","Fragmentation, Overlap & Duplication",Executive Branch,Office of Management and Budget,3/6/2013
2014,24,3,"http://www.gao.gov/duplication/action_tracker/661893#t=2
",Addressed,No,Information technology: Information Technology Investment Portfolio Management (2014-24),"The Office of Management and Budget and multiple agencies could help the federal government realize billions of dollars in savings by taking steps to better implement
PortfolioStat, a process to help agencies manage their information technology investments."," The Director of the Office of Management and Budget (OMB) should direct the Federal Chief Information Officer to require that agencies (1) state what actions have been taken
to ensure the completeness of their commodity information technology (IT) baseline information and (2) identify any limitation with this information as part of integrated data
collection quarterly reporting. "," While OMB did not specifically require agencies to perform the actions GAO recommended in November 2013, the agency issued guidance aimed at improving the quality of reported
data and reducing duplication, which meets the intent of the recommendation. For example, in June 2015, OMB issued guidance (M-15-14) for implementing IT reform legislation
commonly referred to as the Federal Information Technology Acquisition Reform Act. The guidance, among other things, requires agencies to develop improvement plans if OMB or
the agency Chief Information Officer determines that investment data that are required to be reported on a monthly basis are not timely or reliable. The guidance also requires
agencies to hold quarterly PortfolioStat reviews with OMB during which they are to discuss how they use category management to consolidate commodity IT assets; eliminate
duplication between assets; and improve procurement and management of hardware, software, network, and telecom services. Furthermore, during the PortfolioStat reviews,
agencies are to share lessons learned related to commodity IT procurement policies and efforts to establish enterprise-wide inventories of related information. In addition,
during fiscal year 2016, OMB issued 3 memorandums for improving the management and acquisition of desktops and laptops, mobile devices, and software licenses (M-16-02,
M-16-12, and M-16-20, respectively), which require agencies to maintain inventories of these commodity IT assets and reduce the number of contract vehicles used to purchase
them. These memorandums issued by OMB should increase agencies' ability to identify further opportunities for reducing wasteful, duplicative, or low-value investments.",Cost Savings & Revenue Enhancement,Executive Branch,Office of Management and Budget,3/1/2017
2014,24,5,"http://www.gao.gov/duplication/action_tracker/661893#t=4
",Addressed,No,Information technology: Information Technology Investment Portfolio Management (2014-24),"The Office of Management and Budget and multiple agencies could help the federal government realize billions of dollars in savings by taking steps to better implement
PortfolioStat, a process to help agencies manage their information technology investments."," The Director of the Office of Management and Budget (OMB) should direct the Federal Chief Information Officer to require agencies to fully disclose limitations their Chief
Information Officers (CIO) might have in exercising the authorities and responsibilities provided by law and OMB's guidance, with particular attention to the Departments of
Health and Human Services and State; the National Aeronautics and Space Administration; the Office of Personnel Management; and the U.S. Agency for International Development,
which reported specific limitations with the CIOs' authority."," OMB took action to address GAO's November 2013 recommendation to require agencies to disclose limitations their CIO might have in exercising authorities and
responsibilities. Specifically, OMB memorandum M-15-14 on implementing IT reform legislation commonly referred to as the Federal Information Technology Acquisition Reform Act,
or FITARA, defined CIO responsibilities for managing information technology in a ""common baseline"" and required agencies to complete a self-assessment identifying
conformity, or gaps with this common baseline by August 15, 2015. From this self-assessment, agencies were also required to provide a draft FITARA implementation plan
outlining the actions they plan to take to implement FITARA and address gaps in current processes. In November 2015, OMB told GAO that all Chief Financial Officers Act
agencies had submitted their self-assessments and their draft FITARA implementation plans. The next formal FITARA implementation plan update and review is scheduled for April
30, 2016. OMB's action should produce the information needed to address and understand the factors that could prevent agency CIOs from successfully identifying opportunities
to reduce wasteful, duplicative, or low-value investments.",Cost Savings & Revenue Enhancement,Executive Branch,Office of Management and Budget,3/1/2017
2014,24,1,"http://www.gao.gov/duplication/action_tracker/661893#t=0
",Partially Addressed,No,Information technology: Information Technology Investment Portfolio Management (2014-24),"The Office of Management and Budget and multiple agencies could help the federal government realize billions of dollars in savings by taking steps to better implement
PortfolioStat, a process to help agencies manage their information technology investments."," The Secretaries of Agriculture, Commerce, Defense, Housing and Urban Development, the Interior, and Labor, and the agency heads of the Environmental Protection Agency, U.S.
Nuclear Regulatory Commission, Office of Personnel Management, Small Business Administration, Social Security Administration, and U.S. Agency for International Development
should develop a complete commodity information technology (IT) baseline."," As of February  2019, 8 of the 12 agencies—the Departments of Agriculture, Housing and Urban Development, the Interior, and Labor; and the Small Business
Administration, Social Security Administration, U.S. Agency for International Development, and U.S. Nuclear Regulatory Commission—had completed their commodity IT baselines,
as GAO recommended in November 2013. Three agencies—the Departments of Commerce and Defense and the Environmental Protection Agency—reported that they had completed their
commodity IT baselines, but did not provide sufficient evidence to substantiate their claims. The remaining agency—the Office of Personnel Management—reported making
progress, but had not yet completed its commodity IT baseline. Developing complete commodity IT baselines should enable agencies to effectively identify consolidation
opportunities that could yield considerable cost savings or avoidance.",Cost Savings & Revenue Enhancement,Executive Branch,"Department of Agriculture, Department of Commerce, Department of Defense, Department of Housing and Urban Development, Department of the Interior, Department of Labor, Environmental Protection Agency, Nuclear Regulatory Commission, Office of Personnel Management, Small Business Administration, Social Security Administration, U.S. Agency for International Development",3/29/2019
2014,24,4,"http://www.gao.gov/duplication/action_tracker/661893#t=3
",Closed-Not Addressed,No,Information technology: Information Technology Investment Portfolio Management (2014-24),"The Office of Management and Budget and multiple agencies could help the federal government realize billions of dollars in savings by taking steps to better implement
PortfolioStat, a process to help agencies manage their information technology investments."," The Director of the Office of Management and Budget (OMB) should direct the Federal Chief Information Officer to require agencies to report on the progress of their two
consolidation efforts that were to be completed by December 2012 as part of the integrated data collection quarterly reporting."," As of February 2019, no executive action had been taken. While OMB generally agreed with the recommendation that GAO made in November 2013, OMB did not require agencies to
report on the progress of their migration efforts. Instead, OMB shifted the focus of the PortfolioStat initiative away from individual migration efforts to broader commodity
information technology categories, such as laptops and desktops, software licenses, and mobile devices. OMB told GAO that, as a result of this shift, the recommendation had
been overcome by events. Further, as of February 2019, most agencies had provided GAO evidence that they had completed their migration efforts, thus rendering the
recommendation unnecessary. Given these factors, GAO is no longer assessing this action.",Cost Savings & Revenue Enhancement,Executive Branch,Office of Management and Budget,3/29/2019
2014,24,6,"http://www.gao.gov/duplication/action_tracker/661893#t=5
",Addressed,No,Information technology: Information Technology Investment Portfolio Management (2014-24),"The Office of Management and Budget and multiple agencies could help the federal government realize billions of dollars in savings by taking steps to better implement
PortfolioStat, a process to help agencies manage their information technology investments."," The Director of the Office of Management and Budget (OMB) should direct the Federal Chief Information Officer to disclose the limitations of any data reported (or disclose
the parameters and assumptions of these data) on the agencies' consolidation efforts and associated savings and cost avoidance."," OMB has taken action to disclose limitations in reported data on agencies' consolidation efforts, as GAO recommended in November 2013. In fiscal year 2017, OMB began
identifying agencies with incomplete, improperly formatted, or missing data in its public reports of agencies' savings. In April 2018, OMB told GAO that it identifies errors
as part of the process of analyzing agencies' cost savings and flags the agencies whose data include errors on the Federal IT Dashboard cost savings page. OMB stated that it
publically reports the errors it finds in order to be transparent about issues encountered when processing the data. These disclosures provide the public and other
stakeholders with crucial information to understand the status of PortfolioStat and agencies' progress in meeting the goals of the initiative.",Cost Savings & Revenue Enhancement,Executive Branch,Office of Management and Budget,3/29/2019
2014,24,7,"http://www.gao.gov/duplication/action_tracker/661893#t=6
",Partially Addressed,No,Information technology: Information Technology Investment Portfolio Management (2014-24),"The Office of Management and Budget and multiple agencies could help the federal government realize billions of dollars in savings by taking steps to better implement
PortfolioStat, a process to help agencies manage their information technology investments."," The Director of the Office of Management and Budget (OMB) should direct the Federal Chief Information Officer to improve transparency of and accountability for PortfolioStat
by publicly disclosing planned and actual data consolidation efforts and related cost savings by agency."," As of March 2019, OMB had taken steps to improve transparency of and accountability for PortfolioStat, as GAO recommended in November 2013. In October 2015, the agency
started displaying actual cost savings data on the federal information technology (IT) dashboard. In November 2016, and again in March 2017, OMB stated that it does not track
planned cost savings and cost avoidance figures and did not provide any plans to do so. In January 2018, the agency reiterated that it has always asked agencies to report only
""realized"" savings and cost avoidances. In March 2019, OMB stated, among other things, that it was exploring better approaches to reporting agencies' cost savings on the
IT Dashboard. The agency, however, did not state whether it was planning on publicly disclosing planned and actual data consolidation efforts and related cost savings by
agency. We will follow up with OMB to determine its plans, if any, for addressing this in the future. Improving the transparency and accountability for PortfolioStat by
publicly disclosing both planned and actual data consolidation efforts and related cost savings by agency would provide stakeholders, including Congress and the public, a
means to monitor agencies' progress and hold them accountable for reducing duplication and achieving cost savings.",Cost Savings & Revenue Enhancement,Executive Branch,Office of Management and Budget,3/29/2019
2014,24,8,"http://www.gao.gov/duplication/action_tracker/661893#t=7
",Partially Addressed,No,Information technology: Information Technology Investment Portfolio Management (2014-24),"The Office of Management and Budget and multiple agencies could help the federal government realize billions of dollars in savings by taking steps to better implement
PortfolioStat, a process to help agencies manage their information technology investments."," To improve federal agencies' efforts to rationalize their portfolio of applications, the heads of the Departments of Agriculture, Commerce, Education, Energy, Health and
Human Services, Housing and Urban Development, the Interior, Labor, State, Transportation, the Treasury, and Veterans Affairs; and heads of the Environmental Protection
Agency; National Aeronautics and Space Administration; National Science Foundation; Nuclear Regulatory Commission; Office of Personnel Management; Small Business
Administration; Social Security Administration; and U.S. Agency for International Development should direct their Chief Information Officers (CIOs) and other responsible
officials to improve their inventories by taking steps to fully address the practices GAO identified as being partially met or not met."," As of February 2019, 5 agencies—the Departments of Agriculture, the Interior, and Veterans Affairs, the National Science Foundation,  and the U.S. Agency for
International Development—had established a complete software application inventory; and 15 agencies had reported making progress in addressing the required practices for
doing so. Until these 15 agencies establish complete software application inventories, they will miss opportunities to identify savings and efficiencies.",Cost Savings & Revenue Enhancement,Executive Branch,"Department of Agriculture, Department of Commerce, Department of Education, Department of Energy, Department of Health and Human Services, Department of Housing and Urban Development, Department of the Interior, Department of Labor, Department of State, Department of Transportation, Department of the Treasury, Department of Veterans Affairs, Environmental Protection Agency, National Aeronautics and Space Administration, National Science Foundation, Nuclear Regulatory Commission, Office of Personnel Management, Small Business Administration, Social Security Administration, U.S. Agency for International Development",3/29/2019
2014,24,2,"http://www.gao.gov/duplication/action_tracker/661893#t=1
",Partially Addressed,No,Information technology: Information Technology Investment Portfolio Management (2014-24),"The Office of Management and Budget and multiple agencies could help the federal government realize billions of dollars in savings by taking steps to better implement
PortfolioStat, a process to help agencies manage their information technology investments."," The Secretaries of Defense, Housing and Urban Development, the Interior, Labor, State, Transportation, and Veterans Affairs, and the agency heads of the Environmental
Protection Agency, General Services Administration, National Aeronautics and Space Administration, Office of Personnel Management, Social Security Administration, and U.S.
Agency for International Development should report on the agencies' progress in consolidating remaining migration efforts to a shared service as part of the Office of
Management and Budget integrated data collection quarterly reporting until the efforts are completed."," As of February 2019, 9 of the 13 agencies—the Departments of Housing and Urban Development, the Interior, Labor, Transportation, and State and the General Services
Administration, National Aeronautics and Space Administration, Social Security Administration, and U.S. Agency for International Development—had completed remaining efforts
to migrate their commodity information technology areas to shared services, as GAO recommended in November 2013. Two other agencies—the Department of Defense and the Office
of Personnel Management—reported that they had completed their migration efforts, but did not provide sufficient documentation to support their actions. GAO is following up
with these agencies to obtain the documentation. In addition, one agency— the Environmental Protection Agency —reported progress, but had not completed its efforts. One
agency—the Department of Veterans Affairs—reported that it had stopped its planned effort because the initiative was no longer cost-effective. Agencies are required to
report on the status of their consolidation efforts to the Office of Management and Budget through the integrated data collection tool. Thus, these migration efforts, when
completed, should help ensure accountability for results.",Cost Savings & Revenue Enhancement,Executive Branch,"Department of Defense, Department of Housing and Urban Development, Department of the Interior, Department of Labor, Department of State, Department of Transportation, Department of Veterans Affairs, Environmental Protection Agency, General Services Administration, National Aeronautics and Space Administration, Office of Personnel Management, Social Security Administration, U.S. Agency for International Development",3/29/2019
2013,30,2,"http://www.gao.gov/duplication/action_tracker/653222#t=1
",Addressed,No,Information technology: Information Technology Operations and Maintenance (2013-30),"Strengthening oversight of key federal agencies' major information technology investments in operations and maintenance provides opportunity for savings on billions in
information technology investments."," The Director of the Office of Management and Budget (OMB) should revise existing guidance to include directing agencies to report operational analysis (OA) results for all
steady state investments to OMB for oversight and disseminate the results of OAs via the Information Technology Dashboard."," OMB issued guidance to agencies directing them, starting in fiscal year 2015, to report OA results along with their annual budget request documentation to OMB, as GAO
recommended in October 2012. In addition, OMB established a new process for how agencies are to provide OA information to OMB, which OMB officials said was effective as of
March 2014. As of April 2016, OMB said it does not plan to publicly disseminate OAs, stating that information contained in OAs can be sensitive in nature. Since sensitive
information should not be made publicly available, OAs may not be able to be disseminated via the Information Technology Dashboard. The steps OMB has taken will increase its
assurance that agencies are annually conducting and reporting OAs.",Cost Savings & Revenue Enhancement,Executive Branch,Office of Management and Budget,3/1/2016
2013,30,1,"http://www.gao.gov/duplication/action_tracker/653222#t=0
",Partially Addressed,No,Information technology: Information Technology Operations and Maintenance (2013-30),"Strengthening oversight of key federal agencies' major information technology investments in operations and maintenance provides opportunity for savings on billions in
information technology investments."," The Secretaries of the Departments of Defense, Homeland Security, Health and Human Services, Veterans Affairs, and the Treasury should direct appropriate officials to perform
operational analyses annually on all investments and ensure the assessments include all key factors."," The five agencies have made varying degrees of progress in performing operational analyses and ensuring the analyses include assessments of the key factors called for by
Office of Management and Budget (OMB) directives, as GAO recommended in October 2012. Specifically, Treasury issued a May 2014 policy and conducted operational analyses on
fiscal year 2013 and 2014 departmental information technology (IT) investments. In addition, in September 2017, Treasury provided GAO with the department's fiscal year 2015
operational analyses that substantially addressed the key factors. Further, in January 2015, the Department of Defense reissued Instruction 5000.02, which addressed more than
half of the related key factors identified in OMB's guidance. Moreover, in November 2018, GAO was able to identify and review, among other documents, business cases which
demonstrated that the Department of Defense was performing equivalent annual assessments. These annually reported documents substantially addressed the key factors required by
OMB to be in an operational analysis. In addition, the Department of Veterans Affairs provided complete operational analyses for fiscal year 2013, 2014, and 2016 investments.
However, as of December 2018, the department had not finalized its operational analysis policy. At the time of GAO's 2012 report, the two other agencies—the Departments of
Homeland Security (DHS) and Health and Human Services (HHS)—had operational analyses policies and were conducting analyses on most, but not all, investments; in addition, in
some instances, they were not addressing all evaluation factors in the analyses performed. Both departments subsequently moved to update their policies to provide additional
instructions on completing the operational analyses. For example, the departments took steps to ensure that all agency investments were analyzed and that these analyses
included an assessment of the key factors. In particular, HHS issued an updated policy in May 2015 that addressed the key factors; however, it has not provided operational
analyses for its investments. In March 2016, DHS issued a guidebook that addressed the key factors, and in September 2017, DHS provided operational analyses for its fiscal
year 2016 investments, which substantially addressed the key factors. While DOD, DHS, and Treasury have made progress, VA and HHS have not fully implemented operational
analyses policies or ensured that complete and thorough operational analyses are being performed on their multibillion-dollar operational investments. Until they do so, there
is increased risk that the agencies will not know whether the investments fully meet their intended objectives, thus increasing the potential for waste and duplication.",Cost Savings & Revenue Enhancement,Executive Branch,"Department of Defense, Department of Homeland Security, Department of Health and Human Services, Department of the Treasury, Department of Veterans Affairs",3/29/2019
2014,10,1,"http://www.gao.gov/duplication/action_tracker/661877#t=0
",Partially Addressed,No,Information technology: Interoperable Radio Communications Systems (2014-10),"Better collaboration among agencies that rely on radio communications solutions for mission-critical operations would help to address fragmentation in their approach to
improving the interoperability of radio communications systems and has the potential to achieve savings."," Congress should consider requiring the Department of Homeland Security (DHS), the Department of Justice (DOJ), and the Department of the Treasury (Treasury) to collaborate on
the development and implementation of a joint radio communications solution that specifically requires the departments to establish an effective governance structure that
includes a formal process for making decisions and resolving disputes, define and articulate a common outcome for this joint effort, and develop a joint strategy for improving
radio communications."," As of March 2019, legislation that would require DHS, DOJ, and Treasury to collaborate on the development and implementation of an interoperable radio communications solution
had not been introduced or enacted, as GAO suggested in December 2008 and again in April 2014. However, in 2012, Congress passed, and the President signed, the Middle Class
Tax Relief and Job Creation Act of 2012 that included a provision to improve interoperable radio communications among public safety officials nationwide. Specifically, the act
provided a source of funding for, among other things, the development of a nationwide, interoperable public safety broadband network to enable wireless data and voice
communications among public safety officials. Further, the act created the First Responder Network Authority (FirstNet) and required it to establish the nationwide public
safety broadband network. Since the 2012 act's passage, FirstNet has made progress in establishing the nationwide public safety broadband network. Specifically, in January
2015, FirstNet began consulting with officials from federal agencies (including those from DHS, DOJ, and Treasury) to inform its efforts to plan and establish the network. In
March 2017, FirstNet awarded a contract for the design, development, production, operation, and evolution of the network. In addition, according to FirstNet officials,
selected mission-critical voice capabilities are expected to be available by June 2019. Given that progress has been made towards developing and implementing a nationwide
public safety broadband network that the three departments can use to improve radio communications, the focus of this action is to monitor whether each of the three
departments will use the nationwide public safety broadband network to support its mission-critical operations and address its fragmented approaches to improving the
interoperability of radio communications systems. However, as GAO previously reported, use of the broadband network by public safety users will be voluntary. DHS, DOJ, and
Treasury officials stated that, once mission-critical voice capabilities have been developed, their respective departments will determine whether they will use the network to
support their mission-critical operations. Therefore, until the three departments make a decision to use the nationwide public safety broadband network to support
mission-critical voice capabilities, it is uncertain if these agencies will remedy their fragmented approaches to improving interoperable radio communications.","Fragmentation, Overlap & Duplication",Congressional,Congress,3/29/2019
2011,14,1,"http://www.gao.gov/duplication/action_tracker/1718#t=0
",Partially Addressed,No,General government: Enterprise Architectures (2011-14),Agencies need well-defined and implemented enterprise architectures to avoid developing overlapping or duplicative information technology systems.," Agencies should measure and report enterprise architecture results and outcomes (e.g., costs avoided through eliminating duplicative information technology investments)."," As of November 2018, sixteen of the 27 major federal agencies that GAO reviewed had not yet ensured that enterprise architecture outcomes are measured and reported, as GAO
suggested in March 2011, based on recommendations in its August 2006 report. In addition, the Office of Management and Budget (OMB) had not fully implemented recommendations
that GAO made in September 2012, which were aimed at assisting agencies in measuring and reporting outcomes achieved through enterprise architecture. In March 2011, GAO
reported that, while some progress had been made in improving the content and use of agencies' architectures, more time was needed for the agencies to fully realize the
value of having well-defined and implemented architectures. GAO reiterated the need for agencies to measure and report architecture results and outcomes. In September 2012,
GAO reported that 1 of the 27 agencies—the U.S. Agency for International Development (USAID)—had regularly and repeatedly (e.g., monthly, quarterly, or annually) measured
and reported to top agency officials on architecture outcomes and benefits using established metrics. Two other agencies (the Departments of Health and Human Services and
Housing and Urban Development) had fully established metrics and a method to measure outcomes and had measured and reported outcomes once. The remaining 24 agencies had not
fully established an approach for measuring enterprise architecture outcomes. To enhance agencies' ability to realize enterprise architecture benefits, GAO recommended that
the 24 agencies that had not already fully established an approach for measuring enterprise architecture outcomes, including a documented method, establish such an approach.
Further, GAO recommended that all 26 agencies that lacked regular and repeated measurement (all but USAID) ensure that enterprise architecture outcomes are periodically
measured and reported to top agency officials. Most of these agencies agreed with GAO's recommendations. Since September 2012, 10 of those 26 agencies have measured and
reported architecture outcomes and benefits to top agency officials. These 10 agencies are the Departments of the Air Force, the Army, Education, Homeland Security, Housing
and Urban Development, the Interior, and Transportation, and the General Services Administration, the Nuclear Regulatory Commission, and the Social Security Administration.
For example, the Department of Homeland Security reported achieving about $631 million in cost savings or avoidance in fiscal years 2012 through 2016 by using its enterprise
architecture. Nevertheless, 16 of the agencies we reviewed have not yet ensured that enterprise architecture outcomes are measured and reported to top agency officials.
GAO's September 2012 report also recommended that the Director of OMB ensure that agency guidance from OMB for architecture value measurement and reporting includes (1)
sufficient details on the method and metrics that agencies could use to measure their architecture program's value and (2) a requirement that agencies include a measurement
method (i.e., steps to be followed) and metrics in their enterprise roadmap submissions and report on the outcomes and benefits achieved through enterprise architecture. OMB
developed a template for agencies to use to report architecture outcomes in their annual enterprise roadmap submissions. However, while the template includes examples of
metrics to measure outcomes, OMB did not provide details on the methods agencies could use to measure the outcomes or require that the steps agencies follow for measuring the
outcomes be included in agencies' enterprise roadmaps or documented elsewhere. OMB stated, in March 2019, that it was working with agencies to determine approaches for
measuring and reporting outcomes achieved through enterprise architecture. By following through on GAO's recommendation to provide details on the method agencies could use
to measure outcomes, OMB could help agencies be better positioned to measure the value of their architecture programs. It is also important that agencies follow through on
GAO's recommendations in order to better ensure that senior executives have the information needed to determine whether to invest additional resources or make changes to
their programs.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of Agriculture, Department of Commerce, Department of Defense, Department of Education, Department of Energy, Department of Health and Human Services, Department of Homeland Security, Department of Housing and Urban Development, Department of the Interior, Department of Justice, Department of Labor, Department of State, Department of Transportation, Department of the Treasury, Department of Veterans Affairs, Environmental Protection Agency, General Services Administration, National Aeronautics and Space Administration, National Science Foundation, Nuclear Regulatory Commission, Office of Personnel Management, Small Business Administration, Social Security Administration, U.S. Agency for International Development, Department of the Air Force, Department of the Army, Department of the Navy, Office of Management and Budget",3/29/2019
2012,46,1,"http://www.gao.gov/duplication/action_tracker/588045#t=0
",Addressed,No,Health: Medicare and Medicaid Fraud Detection Systems (2012-46),"The Centers for Medicare & Medicaid Services needs to ensure widespread use of technology to help detect and recover billions of dollars of improper payments of claims and
better position itself to determine and measure financial and other benefits of its systems."," To better position the agency to measure, gauge, and take actions to help ensure the program's success toward achieving the $21 billion in financial benefits that program
integrity officials projected, the Administrator of the Centers for Medicare & Medicaid Services (CMS) should finalize plans and schedules for incorporating additional data
into the Integrated Data Repository (IDR) that identify all resources and activities needed to complete tasks and that consider risks and obstacles to the program."," CMS has finalized plans and schedules for incorporating additional data into IDR that identify certain key elements, as GAO recommended in June 2011. For example, agency
officials developed and updated an integrated master schedule for managing the IDR project that identifies resources and activities for adding Medicare Part A (insurance for
hospital and other inpatient services), Medicare Part B (insurance for hospital outpatient, physician, and other services), and shared systems data to IDR. Additionally, CMS
identified risks and obstacles that could impact plans for incorporating additional data into the repository.  As a result of its actions, the agency is better positioned
to ensure that the development and implementation of IDR are completed and are successful in helping the agency meet the goals and objectives of its program integrity
initiatives.",Cost Savings & Revenue Enhancement,Executive Branch,Centers for Medicare and Medicaid Services,11/19/2015
2012,46,3,"http://www.gao.gov/duplication/action_tracker/588045#t=2
",Addressed,No,Health: Medicare and Medicaid Fraud Detection Systems (2012-46),"The Centers for Medicare & Medicaid Services needs to ensure widespread use of technology to help detect and recover billions of dollars of improper payments of claims and
better position itself to determine and measure financial and other benefits of its systems."," To better position the agency to measure, gauge, and take actions to help ensure the program's success toward achieving the $21 billion in financial benefits that program
integrity officials projected, the Administrator of the Centers for Medicare & Medicaid Services (CMS) should establish plans and schedules for training all program integrity
analysts intended to use One Program Integrity (One PI)."," CMS has established plans and schedules for training all intended One PI users, as GAO recommended in June 2011. For example, in 2013, CMS officials developed training plans
and also required the training contractor to ensure that all requests for existing and new users are accommodated. Further, CMS officials stated that the program is able to
adjust training plans and schedules as needed to meet demand throughout the life of the project. By taking these steps, the agency reduced risks of continued delays in
achieving widespread use of the system and collecting data needed to determine whether the use of the system is providing expected financial benefits.",Cost Savings & Revenue Enhancement,Executive Branch,Centers for Medicare and Medicaid Services,3/6/2014
2012,46,5,"http://www.gao.gov/duplication/action_tracker/588045#t=4
",Addressed,No,Health: Medicare and Medicaid Fraud Detection Systems (2012-46),"The Centers for Medicare & Medicaid Services needs to ensure widespread use of technology to help detect and recover billions of dollars of improper payments of claims and
better position itself to determine and measure financial and other benefits of its systems."," To better position the agency to measure, gauge, and take actions to help ensure the program's success toward achieving the $21 billion in financial benefits that program
integrity officials projected, the Administrator of the Centers for Medicare & Medicaid Services (CMS) should conduct training in accordance with plans and deadlines."," CMS conducted training for new users throughout fiscal year 2013 according to plans and deadlines and established timeframes for training all users throughout the life of One
PI, as GAO recommended in June 2011.  As a result of its efforts to enhance its training plans, the agency has reduced risks of continued delays in reaching widespread
use of the system and in obtaining the data needed to measure benefits realized from the use of One PI.",Cost Savings & Revenue Enhancement,Executive Branch,Centers for Medicare and Medicaid Services,3/6/2015
2012,46,4,"http://www.gao.gov/duplication/action_tracker/588045#t=3
",Addressed,No,Health: Medicare and Medicaid Fraud Detection Systems (2012-46),"The Centers for Medicare & Medicaid Services needs to ensure widespread use of technology to help detect and recover billions of dollars of improper payments of claims and
better position itself to determine and measure financial and other benefits of its systems."," To better position the agency to measure, gauge, and take actions to help ensure the program's success toward achieving the $21 billion in financial benefits that program
integrity officials projected, the Administrator of the Centers for Medicare & Medicaid Services (CMS) should establish and communicate deadlines for program integrity
contractors to complete training and use One Program Integrity (One PI) in their work."," CMS is awarding new contracts that establish deadlines for program integrity contractors to begin using One PI, as GAO recommended in June 2011.  Further, the agency is
awarding contracts to Unified Program Integrity Contractors who will become responsible for work currently done by various contractors. The contracts' statement of work
require the contractors to conduct data analysis using One PI and the Integrated Data Repository rather than using their own data warehouses and analytical tools. As a result,
CMS is better positioned to ensure more widespread use of One PI for program integrity purposes and achieving the $21 billion in financial benefits the agency projected.",Cost Savings & Revenue Enhancement,Executive Branch,Centers for Medicare and Medicaid Services,3/1/2017
2012,46,7,"http://www.gao.gov/duplication/action_tracker/588045#t=6
",Addressed,No,Health: Medicare and Medicaid Fraud Detection Systems (2012-46),"The Centers for Medicare & Medicaid Services needs to ensure widespread use of technology to help detect and recover billions of dollars of improper payments of claims and
better position itself to determine and measure financial and other benefits of its systems."," To better position the agency to measure, gauge, and take actions to help ensure the program's success toward achieving the $21 billion in financial benefits that program
integrity officials projected, the Administrator of the Centers for Medicare & Medicaid Services (CMS) should establish outcome-based performance measures for Integrated Data
Repository (IDR) and One Program Integrity (One PI) that gauge progress toward meeting program goals."," CMS has defined outcome-based performance measures for IDR and One PI that gauge progress toward meeting the programs goals, as GAO recommended in June 2011. For example, one
of the program's goals is to improve the business intelligence tools needed to identify improper payments, including those that are potentially fraudulent, which is related
to the overall agency goals of strengthening program integrity and reducing improper payments. To measure the progress of the systems toward meeting this goal, CMS established
mechanisms for tracking the incorporation of additional data and analytical tools into IDR and One PI that have been shown to help identify improper payments. Specifically,
CMS identified certain data sources to be incorporated into IDR that are needed for conducting analyses using One PI and it established a target date for incorporating them
into the system. As a result of these actions, CMS is better positioned to ensure that these systems contribute to the agency's efforts to detect fraud, waste, and abuse in
the Medicare and Medicaid programs and to the recovery of billions of dollars lost to improper payments of claims.",Cost Savings & Revenue Enhancement,Executive Branch,Centers for Medicare and Medicaid Services,3/1/2017
2012,46,2,"http://www.gao.gov/duplication/action_tracker/588045#t=1
",Addressed,No,Health: Medicare and Medicaid Fraud Detection Systems (2012-46),"The Centers for Medicare & Medicaid Services needs to ensure widespread use of technology to help detect and recover billions of dollars of improper payments of claims and
better position itself to determine and measure financial and other benefits of its systems."," To better position the agency to measure, gauge, and take actions to help ensure the program's success toward achieving the $21 billion in financial benefits that program
integrity officials projected, the Administrator of the Centers for Medicare & Medicaid Services (CMS) should implement and manage plans for incorporating data into the
Integrated Data Repository (IDR) to meet schedule milestones."," As of December 2017, CMS had incorporated data into IDR, as GAO recommended in June 2011. The data included shared systems Medicare Part A (insurance for hospital and other
inpatient services), Part B (insurance for hospital outpatient, physician, and other services), and 48 states' Medicaid data. In addition, the agency implemented and is
managing plans to incorporate the remaining eight states' and territories' Medicaid data by December 2018. The plans establish milestones for incorporating all states'
and territories' data into IDR, as GAO recommended in June 2011. By defining and implementing plans for establishing and meeting milestones to incorporate states' data,
CMS has made progress toward making available from IDR all of the data that are needed to support enhanced program integrity efforts. Consequently, the agency is better
positioned to achieve financial benefits expected from the implementation of IDR.",Cost Savings & Revenue Enhancement,Executive Branch,Centers for Medicare & Medicaid Services,3/21/2018
2012,46,6,"http://www.gao.gov/duplication/action_tracker/588045#t=5
",Closed-Not Addressed,No,Health: Medicare and Medicaid Fraud Detection Systems (2012-46),"The Centers for Medicare & Medicaid Services needs to ensure widespread use of technology to help detect and recover billions of dollars of improper payments of claims and
better position itself to determine and measure financial and other benefits of its systems."," To better position the agency to measure, gauge, and take actions to help ensure the program's success toward achieving the $21 billion in financial benefits that program
integrity officials projected, the Administrator of the Centers for Medicare & Medicaid Services (CMS) should define any measurable financial benefits expected from the
implementation of Integrated Data Repository (IDR) and One Program Integrity (One PI)."," CMS reported in July 2018 that, while they have attempted to determine financial benefits from implementing IDR and One PI, as GAO recommended in June 2011, they are unable
to do so.  According to officials, there are various systems and tools that play a role in identifying potentially fraudulent claims and, as a result, determining the
amount of financial savings specifically attributable to IDR or One PI is not possible.  While being able to measure the financial benefits would better position the
agency to measure, gauge, and take actions to help ensure the program's success toward achieving the $21 billion in financial benefits that program integrity officials
projected, GAO is no longer assessing this action.",Cost Savings & Revenue Enhancement,Executive Branch,Centers for Medicare & Medicaid Services,3/29/2019
2016,8,1,"http://www.gao.gov/duplication/action_tracker/676201#t=0
",Addressed,No,Homeland security/Law enforcement: Department of Homeland Security's Human Resources Systems (2016-08),"To address issues related to fragmented systems and duplicative processes, the Department of Homeland Security should take steps to (1) ensure that its Human Resources
Information Technology investment receives necessary oversight and attention from its steering committee and (2) evaluate and update the investment's strategic planning
document."," The Secretary of Homeland Security should direct the Under Secretary of Management to update the Human Resources Information Technology (HRIT) executive steering committee
charter to establish the frequency with which HRIT executive steering committee meetings are to be held."," In March 2016, the Department of Homeland Security (DHS) updated the charter for its HRIT Executive Steering Committee to specify the frequency with which committee meetings
are to be held, as recommended in GAO's February 2016 report. Specifically, the charter states that committee meetings will be held at least quarterly, or more frequently as
directed by the committee's co-chairs. As a result, DHS should have better assurance that the HRIT Executive Steering Committee will meet regularly and carry out its
responsibility to provide oversight and guidance to the HRIT investment.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Homeland Security,11/15/2016
2016,8,3,"http://www.gao.gov/duplication/action_tracker/676201#t=2
",Addressed,No,Homeland security/Law enforcement: Department of Homeland Security's Human Resources Systems (2016-08),"To address issues related to fragmented systems and duplicative processes, the Department of Homeland Security should take steps to (1) ensure that its Human Resources
Information Technology investment receives necessary oversight and attention from its steering committee and (2) evaluate and update the investment's strategic planning
document."," The Secretary of Homeland Security should direct the Under Secretary of Management to direct the Chief Human Capital Officer to direct the Human Resources Information
Technology (HRIT) investment to establish time frames for re-evaluating the strategic improvement opportunities and associated projects in the Human Capital Segment
Architecture Blueprint and determining how to move forward with HRIT."," In February 2016, the Department of Homeland Security (DHS) documented its planned time frames for re-evaluating the strategic improvement opportunities in the Human Capital
Segment Architecture Blueprint and determining how to move forward with HRIT, as recommended in GAO's February 2016 report. Specifically, DHS planned to re-evaluate the
strategic improvement opportunities in February and March 2016. Subsequently, in June 2016, the HRIT Executive Steering Committee approved an updated Human Capital Segment
Architecture Blueprint, which reflects the department's evaluation and reprioritization of HRIT's strategic improvement opportunities. As a result, DHS is better
positioned to address inefficiencies in its human resources environment.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Homeland Security,11/15/2016
2016,8,4,"http://www.gao.gov/duplication/action_tracker/676201#t=3
",Addressed,No,Homeland security/Law enforcement: Department of Homeland Security's Human Resources Systems (2016-08),"To address issues related to fragmented systems and duplicative processes, the Department of Homeland Security should take steps to (1) ensure that its Human Resources
Information Technology investment receives necessary oversight and attention from its steering committee and (2) evaluate and update the investment's strategic planning
document."," The Secretary of Homeland Security should direct the Under Secretary of Management to direct the Chief Human Capital Officer to direct the Human Resources Information
Technology (HRIT) investment to evaluate the strategic improvement opportunities and projects within the Human Capital Segment Architecture Blueprint to determine whether they
and the goals of the blueprint are still valid and reflect the Department of Homeland Security's (DHS) HRIT priorities going forward, and update the blueprint accordingly."," In June 2016, the HRIT Executive Steering Committee approved an updated Human Capital Segment Architecture Blueprint, which reflects the department's evaluation and
reprioritization of HRIT's strategic improvement opportunities, as recommended in GAO's February 2016 report. Specifically, within the updated blueprint, DHS documented,
among other things, the current status of each of the 15 original improvement opportunities, the department's determination on whether each one was still valid, and the
department's reprioritization of those that are still relevant. As a result, DHS is better positioned to make informed resource decisions on the implementation of the
strategic improvement opportunities and to address inefficiencies in its human resources environment.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Homeland Security,11/15/2016
2016,8,5,"http://www.gao.gov/duplication/action_tracker/676201#t=4
",Addressed,No,Homeland security/Law enforcement: Department of Homeland Security's Human Resources Systems (2016-08),"To address issues related to fragmented systems and duplicative processes, the Department of Homeland Security should take steps to (1) ensure that its Human Resources
Information Technology investment receives necessary oversight and attention from its steering committee and (2) evaluate and update the investment's strategic planning
document."," The Secretary of Homeland Security should direct the Under Secretary of Management to direct the Chief Human Capital Officer to direct the Human Resources Information
Technology (HRIT) investment to update and maintain the department's human resources system inventory."," As of November 2018, the Department of Homeland Security (DHS) had updated and maintained the department's human resources system inventory, as recommended in GAO's
February 2016 report. In particular, the department updated this inventory in March 2017 and maintained it in November 2017, June 2018, and September 2018. By updating and
maintaining this inventory, DHS has a better understanding of the human resources systems in use at the department and is better positioned to determine whether its components
are using redundant systems.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Homeland Security,3/29/2019
2016,8,2,"http://www.gao.gov/duplication/action_tracker/676201#t=1
",Addressed,No,Homeland security/Law enforcement: Department of Homeland Security's Human Resources Systems (2016-08),"To address issues related to fragmented systems and duplicative processes, the Department of Homeland Security should take steps to (1) ensure that its Human Resources
Information Technology investment receives necessary oversight and attention from its steering committee and (2) evaluate and update the investment's strategic planning
document."," The Secretary of Homeland Security should direct the Under Secretary of Management to ensure that the Human Resources Information Technology (HRIT) executive steering
committee is consistently involved in overseeing and advising HRIT, including approving key program management documents, such as HRIT's operational plan."," As of November 2018, the Department of Homeland Security had demonstrated that the HRIT Executive Steering Committee was consistently involved in overseeing and advising
HRIT, including approving key program management documents, as recommended in GAO's February 2016 report. For example, the steering committee approved the investment's fiscal
year 2016—2018 operational plan in June 2016, an updated schedule estimate for HRIT in June 2017, and a rough order of magnitude cost estimate for the investment in March
2018. In addition, in 2018 the steering committee met to discuss the investment on at least a bimonthly basis. As a result, the steering committee is better positioned to
provide support and guidance to the investment and to ensure accountability for improved results.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Homeland Security,3/29/2019
2011,52,1,"http://www.gao.gov/duplication/action_tracker/1756#t=0
",Addressed,No,General government: IT Dashboard (2011-52),"The Office of Management and Budget's Information Technology Dashboard reportedly has already resulted in savings and can further help identify opportunities to invest more
efficiently in information technology."," The Office of Management and Budget (OMB) should complete planned improvements to its Information Technology (IT) Dashboard, as well as implementation of GAOÂ’s
recommendations."," OMB completed planned improvements to its IT Dashboard and implemented GAOÂ’s July 2010 recommendations that OMB report on its planned changes to the Dashboard and provide
guidance to agencies that standardizes milestone reporting. Specifically, in March 2012, OMB released an updated version of the IT Dashboard that focuses on current
performance of IT investments. While the initial version of the IT Dashboard (released in June 2009) displayed cost and schedule ratings that focused solely on the performance
of completed portions of each investment, the latest version (released in March 2012) requires agencies to submit, on a monthly basis, their current cost and schedule variance
information to the Dashboard. The Dashboard then translates the variances into a red, yellow, or green rating. Additionally, OMB addressed GAOÂ’s July 2010 recommendation that
it report on the effects of the planned changes to the Dashboard to improve the accuracy of ratings. Specifically, in March 2011, OMB reported in its fiscal year 2010 Report
to Congress on the Implementation of The E-Government Act of 2002 that early results of the changes to the Dashboard showed improvements in 1) timeliness of cost and schedule
reporting, 2) reporting of in-progress work, and 3) precision of scoring. GAOÂ’s other July 2010 recommendation, that OMB develop and issue clear guidance that standardizes
milestone reporting on the Dashboard, has been overtaken by events, as the Dashboard no longer uses milestones. As a result of these improvements, OMB has made the information
on the Dashboard more useful which could potentially lead to additional identification of cost savings opportunities.",Cost Savings & Revenue Enhancement,Executive Branch,Office of Management and Budget,3/6/2013
2011,52,2,"http://www.gao.gov/duplication/action_tracker/1756#t=1
",Addressed,No,General government: IT Dashboard (2011-52),"The Office of Management and Budget's Information Technology Dashboard reportedly has already resulted in savings and can further help identify opportunities to invest more
efficiently in information technology.", Additional opportunities for potential cost savings exist with the continued use of the Dashboard by congressional committees to support critical oversight efforts.," In 2011, congressional committees requested that GAO further review the accuracy of the data on the IT Dashboard and inform Congress on the costs and schedule performance of
IT investments to help improve congressional oversight efforts. A congressional committee also recently asked GAO to utilize the Dashboard to conduct performance trend
analysis of agenciesÂ’ IT investments to determine if they are improving over time, and to report to Congress on the results of the review.",Cost Savings & Revenue Enhancement,Congressional,Congress,3/6/2013
2012,12,1,"http://www.gao.gov/duplication/action_tracker/587999#t=0
",Addressed,No,General government: Cybersecurity Human Capital (2012-12),"Governmentwide initiatives to enhance the cybersecurity workforce in the federal government need better structure, planning, guidance, and coordination to reduce duplication."," To ensure that governmentwide cybersecurity workforce initiatives are better coordinated, the Directors of the Office of Management and Budget (OMB) and the Office of
Personnel Management (OPM) and the Secretaries of Commerce and Homeland Security should consolidate and align efforts to define roles, responsibilities, skills, and
competencies for the federal cybersecurity workforce."," Federal agencies, as well as public and private organizations, have taken steps to address GAO's November 2011 recommendation by participating in National Initiative for
Cybersecurity Education (NICE) efforts to define and categorize cybersecurity work. NICE is a collaborative effort among more than twenty federal organizations, including the
Departments of Homeland Security, Defense, and Commerce, as well as OPM and the Office of the Director of National Intelligence, to consolidate and align definitions of
cybersecurity work and workers. NICE has developed and implemented the National Cybersecurity Workforce Framework, hosted by Commerce's National Institute of Standards and
Technology. This framework defines seven categories of cybersecurity, the specialty areas within each category, and the roles, responsibilities, skills, and competencies for
each specialty. Furthermore, the Department of Homeland Security, in partnership with several other agencies, launched the National Initiative for Cybersecurity Careers and
Studies (NICCS) in February 2013 as an online resource for career, education, and training information.  These steps will help agencies consolidate and align their
cybersecurity workforce definitions and better coordinate related initiatives.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of Commerce, Department of Homeland Security, Office of Personnel Management, Office of Management and Budget",3/6/2014
2012,12,2,"http://www.gao.gov/duplication/action_tracker/587999#t=1
",Addressed,No,General government: Cybersecurity Human Capital (2012-12),"Governmentwide initiatives to enhance the cybersecurity workforce in the federal government need better structure, planning, guidance, and coordination to reduce duplication."," The Secretary of Homeland Security should implement a process for tracking agency use of training, gather feedback from agencies on the training's value and opportunities for
improvement, and develop a process to coordinate training offered to minimize the production and distribution of duplicative products."," In 2014 and 2015, the Department of Homeland Security (DHS) took steps to address GAO's November 2011 recommendation to improve processes for providing cybersecurity
training. The department has implemented quarterly data calls to shared service centers and uses these results to track agencies' use of training. DHS reported that it is
emphasizing the need to coordinate training and that agencies have begun to improve their offerings as a result of its efforts. For example, DHS reported that the Department
of Defense released an improved version of its security awareness training in response to customer feedback. In addition, DHS has developed a customer survey to send to
Information Systems Security Line of Business shared service centers. This survey asks service-center customers to identify any duplicative training or services within their
organizations and the service centers. The survey also asks customers how the centers can improve their offerings. DHS began distributing the survey in November 2014, and has
continued to distribute it periodically in 2015 to gather feedback. The processes that DHS has implemented, including quarterly data calls and customer surveys, should help
improve cybersecurity courses and minimize the government-wide production and distribution of duplicative training.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Homeland Security,11/19/2015
2011,20,1,"http://www.gao.gov/duplication/action_tracker/1724#t=0
",Addressed,No,Health: Public Health Information Systems (2011-20),The Department of Health and Human Services needs an overall strategy to better integrate nationwide public health information systems.," The Secretary of Health and Human Services should develop and implement a strategic plan that defines goals, objectives, and priorities for establishing an electronic public
health situational awareness network. Such a plan should include performance measures for evaluating capabilities of existing and planned information systems. The strategic
plan should integrate related strategies and information technology initiatives within the Department of Health and Human Services (HHS) for sharing information among federal,
state, local, and tribal entities."," HHS has developed a strategy and an accompanying implementation plan that include objectives, priorities, and actions for establishing an electronic public health situational
awareness network. The strategy and plan also integrate key elements of related departmental strategies and information technology initiatives. As such, HHS has addressed
GAO's March 2011 suggested action, which was based on findings and recommendations in GAO's December 2010 report. In March 2013, Congress enacted the Pandemic and
All-Hazards Preparedness Reauthorization Act of 2013, which reiterated requirements of the 2006 Pandemic and All-Hazards Preparedness Act, and mandated that HHS present to the
appropriate congressional committees by September 9, 2013, a strategy and implementation plan for the establishment of an electronic situational awareness network. In May
2014, HHS submitted to Congress the Public Health and Medical Situational Awareness Strategy and, in September 2015, an accompanying implementation plan. In the plan, HHS
identifies strategies, objectives, and actions that could address many of the requirements for evaluating and establishing network requirements defined by the Pandemic and
All-Hazards Preparedness Reauthorization Act of 2013. Although, as of September 2017, the plan did not include other elements of implementation planning—i.e., specific steps
that can be measured to determine progress made toward completing related actions—HHS had taken the steps specifically related to fragmentation in program efforts that were
needed to address this action. In particular, the strategy and implementation plan included key elements of related strategies and information technology initiatives within
HHS that were identified in GAO's December 2010 report. By integrating elements of various departmental strategies and initiatives, HHS is better positioned to support the
sharing of information among public health entities on a nationwide basis and, thus, to reasonably assure that outcomes of its actions contribute to progress toward meeting
the goals and objectives for enhanced nationwide public health situational awareness.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Health and Human Services,10/18/2017
2011,18,1,"http://www.gao.gov/duplication/action_tracker/1722#t=0
",Consolidated or Other,No,Health: DOD and VA Electronic Health Records Systems (2011-18),Opportunities exist for the Department of Defense and the Department of Veterans Affairs to jointly modernize their electronic health record systems.," The Secretaries of Defense and Veterans Affairs should revise the departments joint strategic plan to include information discussing their electronic health record system
modernization efforts and how those efforts will address the departments common health care business needs."," As a result of actions taken by the Departments of Defense (DOD) and Veterans Affairs (VA), GAO is no longer assessing this action, which GAO recommended in February 2011.
DOD and VA released their joint strategic plan for fiscal years 2013 through 2015 in March 2013. The plan described the departments' intentions to pursue a single electronic
health record system. However, 1 month earlier, the departments had abandoned the single-system approach and, as a result, the plan's discussion of the single-system effort is
no longer relevant. Specifically, in February 2013, the secretaries cited challenges in the cost and schedule for developing the single, integrated system and announced that
each department would focus instead on building or acquiring similar core sets of electronic health record capabilities, then ensuring interoperability between them. As GAO
reported in February 2014, the departments have decided to focus on developing or acquiring separate systems in lieu of a single, integrated system, and they have committed
resources to developing these separate systems. Given these changes to the departments' approach, GAO is no longer assessing this action. Instead, GAO will assess the
departments' progress in implementing GAO's February 2014 recommendations, which were added to GAO's Action Tracker in 2015 as Actions 4, 5, and 6 under this area
(Health: DOD and VA Electronic Health Records). GAO's February 2014 recommendations focus on (1) the cost-effectiveness and timeliness of the departments' current
approach, (2) the departments' efforts to develop a plan for achieving an interoperable health record, and (3) the effectiveness of the departments' collaborative efforts.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of Defense, Department of Veterans Affairs",11/19/2015
2011,18,2,"http://www.gao.gov/duplication/action_tracker/1722#t=1
",Consolidated or Other,No,Health: DOD and VA Electronic Health Records Systems (2011-18),Opportunities exist for the Department of Defense and the Department of Veterans Affairs to jointly modernize their electronic health record systems.," The Secretaries of Defense and Veterans Affairs should further develop the departments joint health architecture to include their planned future state and transition plan
from their current state to the next generation of electronic health record capabilities"," As a result of actions taken by the Departments of Defense (DOD) and Veterans Affairs (VA), GAO is no longer assessing this action, which GAO recommended in February 2011. In
January 2013, the DOD/VA Interagency Program Office developed an Enterprise Architecture Management Plan to provide guidance for developing joint architecture products,
identify architecture governance bodies and stakeholder responsibilities, and propose high-level timelines for architecture-related activities. However, as GAO reported in
February 2014, the departments have decided not to pursue a joint health architecture and instead to focus on developing or acquiring separate systems in lieu of the single,
integrated system, and they have committed resources to developing these separate systems. Specifically, in February 2013, the secretaries cited challenges in the cost and
schedule for developing the single, integrated system and announced that each department would focus instead on either building or acquiring similar core sets of electronic
health record capabilities, then ensuring interoperability between them. According to officials from the Departments of Defense and Veterans Affairs, the joint enterprise
architecture plan is no longer operative because it does not reflect the departments' decision to pursue separate electronic health record system modernization efforts. Given
the current focus on each department's respective approach and the departments' intended focus on coordination through national health data standards, GAO is no longer
assessing this action. Instead, GAO will assess the departments' progress in implementing GAO's February 2014 recommendations, which were added to GAO's Action Tracker
in 2015 as Actions 4, 5, and 6 under this area (Health: DOD and VA Electronic Health Records). GAO's February 2014 recommendations focus on (1) the cost-effectiveness and
timeliness of the departments' current approach, (2) the departments' efforts to develop a plan for achieving an interoperable health record, and (3) the effectiveness of
the departments' collaborative efforts.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of Defense, Department of Veterans Affairs",11/19/2015
2011,18,3,"http://www.gao.gov/duplication/action_tracker/1722#t=2
",Consolidated or Other,No,Health: DOD and VA Electronic Health Records Systems (2011-18),Opportunities exist for the Department of Defense and the Department of Veterans Affairs to jointly modernize their electronic health record systems.," The Secretaries of Defense and Veterans Affairs should define and implement a process, including criteria that consider costs, benefits, schedule, and risks, for identifying
and selecting joint information technology (IT) investments to meet the departments common health care business needs."," As a result of actions taken by the Departments of Defense (DOD) and Veterans Affairs (VA), GAO is no longer assessing this action, which GAO recommended in February 2011. As
GAO reported in February 2014, the departments have decided to focus on developing or acquiring separate systems in lieu of the single, integrated system, and they have
committed resources to developing these separate systems.  Specifically, in February 2013, the secretaries cited challenges in the cost and schedule for developing the
single, integrated system and announced that each department would focus instead on either building or acquiring similar core sets of electronic health record capabilities,
then ensuring interoperability between them. VA noted in its September 2014 recommendation status update that, given these commitments, the departments' respective solutions
should yield interoperable information exchanges without the need to invest in other joint technologies. Further, as a result of the departments' strategy to implement
""separate but interoperable systems,"" VA asserts that the concept of a joint IT investment approach is no longer practical. Given the changes to the departments'
approach, GAO is no longer assessing this action. Instead, GAO will assess the departments' progress in implementing GAO's February 2014 recommendations, which were added
to GAO's Action Tracker in 2015 as Actions 4, 5, and 6 under this area (Health: DOD and VA Electronic Health Records). GAO's February 2014 recommendations focus on (1) the
cost-effectiveness and timeliness of the departments' current approach, (2) the departments' efforts to develop a plan for achieving an interoperable health record, and
(3) the effectiveness of the departments' collaborative efforts.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of Defense, Department of Veterans Affairs",11/19/2015
2011,18,6,"http://www.gao.gov/duplication/action_tracker/1722#t=5
",Closed-Not Addressed,No,Health: DOD and VA Electronic Health Records Systems (2011-18),Opportunities exist for the Department of Defense and the Department of Veterans Affairs to jointly modernize their electronic health record systems.," To better position the Interagency Program Office (IPO) for effective collaboration between the Departments of Veterans Affairs (VA) and Defense (DOD) and to efficiently and
effectively fulfill the office's stated purpose of functioning as the single point of accountability for achieving interoperability between the departments' electronic health
record systems, the Secretaries of Veterans Affairs and Defense should ensure that the IPO has authority (1) over dedicated resources (e.g., budget and staff), (2) to develop
interagency processes, and (3) to make decisions over the departments' interoperability efforts. This action was identified in GAO's February 2014 report, Electronic
Health Records: VA and DOD Need to Support Cost and Schedule Claims, Develop Interoperability Plans, and Improve Collaboration (GAO-14-302) and was added to the Action Tracker
in April 2015."," No executive action taken as of March 2017. VA and DOD concurred with GAO's February 2014 recommendation and asserted that the IPO, which was re-chartered in December 2013,
remained the single point of accountability for achieving interoperability between the departments' electronic health record systems. However, since GAO made its
recommendation in February 2014, the departments have pursued separate approaches to modernizing their respective electronic health record systems and have established
governance structures that are independent of the IPO to manage their efforts. Specifically, DOD has established the Program Executive Office for Defense Health Management
Systems, which manages multiple programs related to the department's interoperability efforts, including DOD's acquisition of a new electronic health record system. VA has
established the Executive Triad of VA officials under the Chief Information Officer to oversee modernizing its electronic health record system, which is managed jointly by the
Office of Information and Technology and the Veterans Health Administration. Additionally, the IPO was again re-chartered in May 2016 with a new purpose—to jointly oversee
and monitor, and be the single point of accountability, the efforts of the departments in implementing national health data standards for interoperability. This new purpose
does not refer to the IPO's previous responsibility as the single point of accountability for achieving interoperability between the departments' electronic health record
systems. Thus, the IPO's role as a vehicle for promoting effective collaboration between the departments is diminished and GAO is no longer assessing this action.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of Defense, Department of Veterans Affairs",3/1/2017
2011,18,5,"http://www.gao.gov/duplication/action_tracker/1722#t=4
",Addressed,No,Health: DOD and VA Electronic Health Records Systems (2011-18),Opportunities exist for the Department of Defense and the Department of Veterans Affairs to jointly modernize their electronic health record systems.," To better position the Departments of Veterans Affairs (VA) and Defense (DOD) to achieve an interoperable electronic health record, the Secretaries of Veterans Affairs and
Defense should develop a plan that, at a minimum, describes (1) the clinical domains that the interoperable electronic health record will address; (2) a schedule for
implementing the interoperable record at each VA and DOD location; (3) the estimated cost of each major component (i.e., VistA Evolution, DHMSM, etc.) and the total cost of
the departments' interoperability efforts; (4) the organizations within VA and DOD that are involved in acquiring, developing, and implementing the record, as well as the
roles and responsibilities of these organizations; (5) major risks to the departments' interoperability efforts and mitigation plans for those risks; and (6) the
departments' approach to defining, measuring, tracking, and reporting progress toward achieving expected performance (i.e., benefits and results) of the interoperable
record. This action was identified in GAO's February 2014 report, Electronic Health Records: VA and DOD Need to Support Cost and Schedule Claims, Develop Interoperability
Plans, and Improve Collaboration (GAO-14-302) and was added to the Action Tracker in April 2015."," As of March 2017, VA and DOD have taken actions to address GAO's February 2014 recommendation that they develop a plan for achieving an interoperable electronic health
record. For example, VA and DOD developed a Joint Interoperability Plan that refers to the Interagency Program Office's Healthcare Information Interoperability Technical
Package, which identifies a list of clinical domains that are to be included in the interoperable electronic health record. The plan also includes expected dates for key
interoperability activities, as well as high-level risks that may challenge the departments' efforts to promote interoperability, and mitigation plans for those risks. The
plan, together with the Health Data Interoperability Management Plan, describes the organizations within VA and DOD that are to be involved in acquiring, developing, and
implementing the electronic health record. Additionally, the Joint Interoperability Plan, along with VA's Interoperability Milestones and Metrics document, includes
high-level descriptions of monitoring and performance testing and specific goals and metrics related to defining, measuring, tracking, and reporting progress toward achieving
expected performance of interoperable records. Lastly, VA and DOD have performed multiple iterations of cost estimates for their respective system modernizations. As a result
of the actions taken to address this recommendation, the departments are better positioned to achieve an interoperable health record between their electronic health record
systems.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of Defense, Department of Veterans Affairs",3/1/2017
2011,18,4,"http://www.gao.gov/duplication/action_tracker/1722#t=3
",Addressed,No,Health: DOD and VA Electronic Health Records Systems (2011-18),Opportunities exist for the Department of Defense and the Department of Veterans Affairs to jointly modernize their electronic health record systems.," To bring transparency and credibility to the Secretaries of Veterans Affairs' and Defense's assertion that the Department of Veterans Affairs' (VA) and the Department of
Defense's (DOD) current approach to achieving an interoperable electronic health record will cost less and take less time than the previous single-system approach, the
secretaries should (1) develop a cost and schedule estimate for their current approach, from the perspective of both departments, that includes the estimated cost and schedule
of VA's VistA Evolution program, DOD Healthcare Management System Modernization (DHMSM) program, and the joint efforts to achieve interoperability between the two
systems; then, (2) compare the cost and schedule estimates of the departments' current and previous (i.e., single-system) approaches. If the results of the comparison indicate
that the departments' current approach is estimated to cost more and/or take longer than the single-system approach, the secretaries should (1) provide a rationale for
pursuing the current approach despite its higher cost and/or longer schedule and (2) report the cost and schedule estimates of the current and previous approaches, results of
the comparison of the estimates, and reasons (if applicable) for pursuing a more costly or time-consuming approach to VA's and DOD's congressional authorizing and
appropriations committees. This action was identified in GAO's February 2014 report, Electronic Health Records: VA and DOD Need to Support Cost and Schedule Claims, Develop
Interoperability Plans, and Improve Collaboration (GAO-14-302) and was added to the Action Tracker in April 2015."," VA and DOD concurred with GAO's February 2014 recommendation and agreed that they should compare the cost and schedule of their current efforts against those of the previous
(i.e., single-system) approach. As of March 2017, the departments had made progress in addressing the recommendation to develop separate cost and schedule estimates for their
modernization efforts, although they had not provided a comparison between the current and previous estimates. However, VA and DOD now plan to use the same commercially
available electronic health record system as a result of the Secretary of VA's June 2017 decision that his department will acquire the same system that DOD is currently
implementing. In light of this decision, GAO believes the steps VA and DOD have taken are sufficient to address this action. Further, as a result of the departments'
actions, they are better positioned to achieve an interoperable electronic health record.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of Defense, Department of Veterans Affairs",10/18/2017
2012,38,1,"http://www.gao.gov/duplication/action_tracker/588036#t=0
",Closed-Not Addressed,No,Defense: Navy's Information Technology Enterprise Network (2012-38),Better informed decisions are needed to ensure a more cost-effective acquisition approach for the Navy's Next Generation Enterprise Network.," To ensure that Next Generation Enterprise Network (NGEN) capabilities are acquired in the most cost-effective manner, the Secretary of Defense should limit further investment
in NGEN until the Navy conducts an immediate interim review to reconsider the selected acquisition approach. At a minimum, this review should ensure that the Navy pursues the
most advantageous acquisition approach, as evidenced by a meaningful analysis of all viable alternative acquisition approaches; it also should consider existing performance
shortfalls and known risks."," The Department of Defense (DOD) conducted a review, as GAO recommended in March 2011, but did not show that it was pursuing the most cost-effective approach for acquiring
NGEN capabilities. On the basis of its April 2012 review, DOD made certain changes to the NGEN acquisition approach that were intended to support program executability and
reduce program risk. For example, the Navy plans to transition transport and enterprise services to the new provider simultaneously instead of staggering their implementation.
According to Navy officials, this has the potential to reduce labor costs and administrative burden and reduce risk. However, although it revised aspects of its acquisition
approach, the Navy did not revisit the analysis of alternatives to address the weaknesses that GAO identified related to cost estimates and analysis of operational
effectiveness, nor did it conduct other analysis that would show whether its planned approach was the most cost-effective. For example, while the Navy developed a draft
economic analysis in February 2012, the analysis did not assess other alternatives beyond the approach the Navy was pursuing and the status quo. DOD stated that it did not
concur with GAO's assessment and reiterated its earlier position that it had reconsidered and revised its acquisition approach. Even though the Navy lacked assurance that it
was pursuing the most cost-effective approach to acquiring NGEN capabilities, it had moved forward with implementing its revised approach and awarded the contract for two
primary NGEN segments. Without a meaningful analysis of acquisition alternatives, the Navy did not know whether its approach for acquiring NGEN capabilities and meeting NGEN
goals was the most cost-effective among other viable alternatives.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/6/2015
2012,38,2,"http://www.gao.gov/duplication/action_tracker/588036#t=1
",Addressed,No,Defense: Navy's Information Technology Enterprise Network (2012-38),Better informed decisions are needed to ensure a more cost-effective acquisition approach for the Navy's Next Generation Enterprise Network.," To facilitate implementation of the acquisition approach resulting from this review, the Secretary of the Navy should ensure that the Next Generation Enterprise Network
(NGEN) schedule substantially reflects the key schedule estimating practices, and that future NGEN acquisition reviews and decisions fully reflect the state of the programÂ’s
performance and its exposure to risks."," The Navy has completed key acquisition decisions, improved theNGEN schedule to better reflect key schedule estimating practices, and improved its risk management so that
future acquisition decisions better reflect the state of the program's exposure to risks, as GAO recommended in March 2011. Specifically, since March 2011, the Navy has
completed key acquisition decisions, such as approving release of the request for proposals for transport and enterprise services (secure data and e-mail services, among other
things). In addition, the Navy has completed various plans and analyses, including an official life-cycle cost estimate that has decreased the amount it planned to spend on
NGEN from about $15.6 billion to $13.0 billion between fiscal years 2013 and 2017.Further, as of September 2014, the Navy has at least partially met the majority of schedule
estimation best practices. Finally, GAO reported in September 2012 that the program's risks were not being adequately mitigated because not all risk mitigation plans were
comprehensive and current. For example, GAO reported that mitigation plans did not always include all the elements of an effective plan and did not always contain the current
status of risk mitigation actions. However, as of December 2014, the Navy had updated NGEN's risk management plan and had used it to monitor the status and actions of NGEN
risks. With an improved schedule and a comprehensive risk mitigation plan, Navy officials have the data to make more informed decisions on the NGEN program.",Cost Savings & Revenue Enhancement,Executive Branch,Department of the Navy,3/6/2015
2014,7,1,"http://www.gao.gov/duplication/action_tracker/661874#t=0
",Not Addressed,No,Health: Minority AIDS Initiative (2014-07),"Consolidating the fragmented funding of the Department of Health and Human Services' Minority AIDS Initiative into core HIV/AIDS funding would likely reduce grantees'
administrative burden and help the agency more efficiently and effectively provide services to minority populations who are disproportionally affected by HIV/AIDS, with the
approximately $3 billion used for this purpose. In addition to fragmentation, we found that the services provided by Minority AIDS Initiative grantees overlapped with those
provided by core HIV/AIDS grantees and were provided to similar populations; this overlap increases the administrative costs associated with participating in the programs."," The Department of Health and Human Services (HHS) should consolidate disparate Minority AIDS Initiative (MAI) funding streams into core funding during its budget request and
allocation process."," No executive action taken. In commenting on GAO's November 2013 report, HHS stated that GAO's recommendations align with the National HIV/AIDS strategy and federal
program accountability goals, but also stated that any restructuring of its HIV/AIDS funding approach must ensure continued responsiveness to minorities who are
disproportionately affected by HIV/AIDS. HHS said it welcomed an expanded discussion of strategies to more efficiently administer MAI, reduce duplicative requirements for
grantees, and more effectively administer HIV/AIDS funding streams. However, in its comments on GAO's April 2014 annual report on opportunities to reduce fragmentation,
overlap, and duplication and achieve other financial benefits, HHS stated that it disagreed with GAO's characterization of ""fragmentation, overlap, and duplication"" in
describing the administration of MAI and its impact on the jurisdictions that receive HIV/AIDS funding. HHS also stated that it does not support consolidation of MAI into core
funding. As of December 2018, HHS had not changed its position. GAO maintains that consolidation could help the government reduce unnecessary administrative processes, thus
freeing grantee resources to more efficiently provide HIV/AIDS services to minority populations.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Health and Human Services,3/29/2019
2014,7,2,"http://www.gao.gov/duplication/action_tracker/661874#t=1
",Not Addressed,No,Health: Minority AIDS Initiative (2014-07),"Consolidating the fragmented funding of the Department of Health and Human Services' Minority AIDS Initiative into core HIV/AIDS funding would likely reduce grantees'
administrative burden and help the agency more efficiently and effectively provide services to minority populations who are disproportionally affected by HIV/AIDS, with the
approximately $3 billion used for this purpose. In addition to fragmentation, we found that the services provided by Minority AIDS Initiative grantees overlapped with those
provided by core HIV/AIDS grantees and were provided to similar populations; this overlap increases the administrative costs associated with participating in the programs."," The Department of Health and Human Services (HHS) should seek legislation to amend the Ryan White Comprehensive AIDS Resources Emergency Act of 1990, as amended, (CARE Act)
or other provisions of law, as necessary, to achieve a consolidated approach."," No executive action taken. In commenting on GAO's November 2013 report, HHS stated that GAO's recommendations align with the National HIV/AIDS strategy and federal
program accountability goals, but also stated that any restructuring of its HIV/AIDS funding approach must ensure continued responsiveness to minorities who are
disproportionately affected by HIV/AIDS.  HHS said it welcomed an expanded discussion of strategies to more efficiently administer MAI, reduce duplicative requirements
for grantees, and more effectively administer HIV/AIDS funding streams. However, in its comments on GAO's April 2014 annual report on opportunities to reduce fragmentation,
overlap, and duplication and achieve other financial benefits, HHS stated that it disagreed with GAO's characterization of ""fragmentation, overlap, and duplication"" in
describing the administration of MAI and its impact on the jurisdictions that receive HIV/AIDS funding. HHS also stated that it does not support consolidation of MAI into core
funding. As of December 2018, HHS had not changed its position. GAO maintains that consolidation could help the government reduce unnecessary administrative processes, thus
freeing grantee resources to more efficiently provide HIV/AIDS services to minority populations.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Health and Human Services,3/29/2019
2014,11,1,"http://www.gao.gov/duplication/action_tracker/661878#t=0
",Addressed,No,International affairs: International Religious Freedom (2014-11),"To promote international religious freedom more effectively, the Department of State and the U.S. Commission on International Religious Freedom should define how they are to
interact in their efforts; the lack of defined roles has at times created tensions with foreign government officials."," The Secretary of State and the Chair of the U.S. Commission on International Religious Freedom (Commission) should jointly define how the Department of State (State) and the
Commission should interact in their efforts to promote international religious freedom, paying particular attention to defining the ex-officio role of the Ambassador-at-Large
for International Religious Freedom as a nonvoting Commission member."," In September 2018, State and the Commission signed a joint understanding focused on improving coordination, as GAO recommended in March 2013. This memo included an agreement
to ensure substantive contact and information sharing between the professional staffs within State's Office of International Religious Freedom and the Commission. In addition,
they agreed to consult each other regularly about efforts undertaken to promote religious freedom, such as through policy initiatives and planned travel. The joint
understanding also includes a description of the ex-officio role of the Ambassador-at-Large for International Religious Freedom as a nonvoting member of the Commission.
Specifically, the Ambassador may attend and participate in the Commissioners' monthly meetings, but may not participate in negotiations related to the Commission's annual
report. This joint understanding should enable State and the Commission to promote international religious freedom more effectively.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of State, U.S. Commission on International Religious Freedom",3/29/2019
2016,21,1,"http://www.gao.gov/duplication/action_tracker/676138#t=0
",Partially Addressed,Yes,General government: Financing of Improvements to Federally Leased Space (2016-21),"In order to achieve millions in potential cost savings, the General Services Administration should explore the benefits and risks of loaning unobligated Federal Buildings Fund
balances to tenant agencies to cover the costs of improving newly leased space, which would otherwise be financed by private lessors at private-sector interest rates."," The Administrator of the General Services Administration (GSA) should explore, with relevant stakeholders, the possibility of loaning unobligated Federal Buildings Fund
balances to agencies to cover tenant improvement costs that would otherwise have to be financed for new leases. If GSA finds that, with sufficient controls in place, tenant
improvements can be safely funded this way, it should participate in the development of a legislative proposal to request that Congress make the necessary budget authority
available."," GSA has taken some steps to determine the feasibility of loaning unobligated FBF balances to agencies to cover tenant improvement costs that would otherwise have to be
financed, as recommended in GAO's January 2016 report. In January 2017, GSA told GAO it had convened a cross-functional focus group of stakeholders to explore this
recommendation which, according to GSA officials, helped GSA fully understand what additional legislative authority GSA would need to implement it. In November 2018, GSA
officials said that they were considering how to structure a legislative proposal to implement this recommendation. From a business standpoint, GSA officials said that they
continue to agree that loaning unobligated balances from the Federal Buildings Fund to tenants to pay for tenant improvements reduces tenant lease costs by millions of
dollars.",Cost Savings & Revenue Enhancement,Executive Branch,General Services Administration,3/29/2019
2011,36,1,"http://www.gao.gov/duplication/action_tracker/1740#t=0
",Addressed,No,Defense: Overseas Military Presence (2011-36),"The Department of Defense should assess costs and benefits of overseas military presence options before committing to costly personnel realignments and construction plans,
thereby possibly saving billions of dollars."," The Department of Defense (DOD) should conduct a comprehensive reassessment of its overseas presence, including the costs and benefits of various alternatives."," DOD has conducted a comprehensive reassessment of its overseas presence, as GAO suggested in March 2011, based on findings in its September 2006 report. DOD has submitted an
annual Global Defense Posture Report to Congress since 2008 that includes cost information and updates to basing strategy, and it has established a Global Posture Executive
Council to govern and oversee posture decisions. Based on decisions made by the Executive Council, DOD has announced changes to its U.S. overseas presence in both Europe and
the Pacific, and it has refined its posture planning process by issuing guidance to combatant commanders requiring specified cost information for new and existing posture
initiatives. DOD issued supplemental guidance in 2012 requiring estimated costs and an evaluation of alternatives for new posture initiatives. In 2015, DOD issued new
supplemental guidance requiring estimated costs for military construction for new posture initiatives and initial investment costs and projected sustainment costs to be
identified, including estimated operation and maintenance and military construction costs, for proposed changes to certain types of locations. The guidance also directs
combatant commanders to identify estimated costs for military construction and annual operation and maintenance for projects starting in the first year of the Future Years
Defense Program. Furthermore, in April 2015 DOD issued a revised instruction that identifies the key cost elements to be included in proposals for changes in overseas force
structure. Moreover, DOD reported in 2015 the results of a European infrastructure consolidation study that DOD officials stated should yield approximately $1.2 billion in
total annual recurring savings. These actions better position DOD to make more informed overseas posture decisions.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/2/2016
2011,36,2,"http://www.gao.gov/duplication/action_tracker/1740#t=1
",Addressed,No,Defense: Overseas Military Presence (2011-36),"The Department of Defense should assess costs and benefits of overseas military presence options before committing to costly personnel realignments and construction plans,
thereby possibly saving billions of dollars."," To address specific regional issues in Europe, the Department of Defense (DOD) should reassess plans in Europe, including the costs and benefits of keeping Army brigades in
Germany and the appropriateness of building a new Army headquarters given the potential changes in force structure."," DOD has reassessed plans and reduced its force structure in Europe in a manner that could save billions of dollars, as GAO recommended in July 2009. In February 2012, the
Army announced its decision to permanently reduce the number of U.S. ground forces in Europe by: inactivating two of the four brigade combat teams stationed there, the first
to occur in fiscal year 2013, and the second to occur in fiscal year 2014; inactivating its Germany-based V Corps headquarters in fiscal year 2013; and reducing the number of
combat support and combat service support positions in Europe by approximately 2,500 positions. Based on the ArmyÂ’s analysis, the closure and consolidation of facilities in
Europe presently being used by the forces earmarked for inactivation could result in cost savings of $2 billion over 10 years. In addition, the overall savings to DOD could be
substantially more when the units are taken out of the force structure since the Army will no longer incur the equipping and other costs associated with those units.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/6/2013
2011,36,3,"http://www.gao.gov/duplication/action_tracker/1740#t=2
",Partially Addressed,No,Defense: Overseas Military Presence (2011-36),"The Department of Defense should assess costs and benefits of overseas military presence options before committing to costly personnel realignments and construction plans,
thereby possibly saving billions of dollars."," To address specific regional issues in Africa, the Department of Defense (DOD) should reassess missions of the combined joint task force in Djibouti as well as identifying
the projected costs for the task force, and in concert with the Navy, develop a realistic funding plan for the task force's sustainability."," DOD has taken steps toward reassessing the combined joint task force at Camp Lemonnier in Djibouti by developing a facilities master plan, but as of November 2018, had not
yet developed a long-term funding plan for the task force, as GAO suggested in March 2011, based on findings in its April 2010 report. According to the master plan, which DOD
submitted to congressional committees in August 2012 and updated in March 2016, DOD evaluated the transition of the present military joint task force to a permanent joint task
force that includes interagency partners. The facilities master plan outlined the long-term funding requirements for Camp Lemonnier and indicated that the Navy would develop a
long-range funding plan for the new interagency task force to improve its future funding sustainability, but no time frame was indicated for completing this funding plan.
According to U.S. Africa Command's theater posture plan released in October 2014, the difference in categories of funding used for Camp Lemonnier and the task force—base
budget versus overseas contingency operations (OCO) funding—remains an issue. DOD's fiscal year 2018 budget justification documentation for base-funded contingency
operations and the OCO transfer fund reflected the transition of funding for the joint task force. In fiscal years 2016 and 2017, the task force was funded through a
combination of funding categories (base budget and OCO). For fiscal year 2018, DOD planned for the task force to be solely funded through OCO requests. While actions related
to the facilities master plan demonstrate progress toward development of a long-range funding plan, funding designations for the task force still need to be resolved. Until
the Navy takes steps to examine feasible long-term funding options, it cannot ensure that its task force is supporting U.S. efforts in the region with the appropriate
resources.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/29/2019
2012,34,3,"http://www.gao.gov/duplication/action_tracker/588021#t=2
",Addressed,No,Defense: Defense Headquarters (2012-34),"The Department of Defense could potentially save billions of dollars by reviewing and identifying further opportunities for consolidating or reducing the size of headquarters
organizations."," To facilitate reliable reporting on headquarters staffing and improve information available for decision making, the Department of Defense (DOD) should clarify how components
are to compile the major DOD headquarters activities information needed to respond to the reporting requirements in section 1109 of the National Defense Authorization Act.
This action was revised in GAOÂ’s March 2012 report, Defense Headquarters: Further Efforts to Examine Resource Needs and Improve Data Could Provide Additional Opportunities
for Cost Savings (GAO-12-345). Specifically, GAO recommended that the Secretary of Defense direct the Director of Administration and Management, in consultation with the Under
Secretary of Defense for Personnel and Readiness to revise DOD Instruction 5100.73, Major DOD Headquarters Activities, to clarify how components are to compile the major DOD
headquarters activities information needed to respond to the reporting requirements in section 1109 of the National Defense Authorization Act for Fiscal Year 2010."," DOD has clarified reporting requirements for the compilation of major DOD headquarters activities information in its Defense Manpower Requirements Report, as we recommended
in March 2012. In April 2012, DOD released its fiscal year 2012 Defense Manpower Requirements Report, which addressed new reporting requirements for major DOD headquarters
activities identified in Section 1109 of the National Defense Authorization Act for Fiscal Year 2010 and codified in section 115a of Title 10 of the United States Code, among
other things. Specifically, DOD reported aggregate military and civilian major DOD headquarters activity personnel by component and included details on increases to military
and civilian personnel due to the in-sourcing of contract workyears as well as adjustments made to limitations on personnel performing major DOD headquarters activity
functions. As a result, DOD and Congress should have greater ability to monitor the military, civilian, and contractor personnel performing major DOD headquarters activities
when determining whether headquarters organizations are appropriately sized.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/6/2013
2012,34,4,"http://www.gao.gov/duplication/action_tracker/588021#t=3
",Consolidated or Other,No,Defense: Defense Headquarters (2012-34),"The Department of Defense could potentially save billions of dollars by reviewing and identifying further opportunities for consolidating or reducing the size of headquarters
organizations."," To facilitate reliable reporting on headquarters staffing and improve information available for decision making, the Department of Defense (DOD) should establish time frames
for implementing actions 1 through 3 to improve tracking and reporting headquarters resources. This action was revised in GAO's March 2012 report, Defense Headquarters:
Further Efforts to Examine Resource Needs and Improve Data Could Provide Additional Opportunities for Cost Savings (GAO-12-345).  Specifically, GAO recommended that the
Secretary of Defense direct the Director of Administration and Management, in consultation with the Under Secretary of Defense for Personnel and Readiness to revise DOD
Instruction 5100.73,Major DOD Headquarters Activities,to establish time frames for implementing actions 1 through 3 to improve tracking and reporting headquarters resources.", GAO is assessing this action as part of actions 1 and 2 of this area.,Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/21/2018
2012,34,5,"http://www.gao.gov/duplication/action_tracker/588021#t=4
",Addressed,No,Defense: Defense Headquarters (2012-34),"The Department of Defense could potentially save billions of dollars by reviewing and identifying further opportunities for consolidating or reducing the size of headquarters
organizations."," To further the Department of Defense'Â’s (DOD) ability to find efficiencies in headquarters and other overhead, DOD should continue to examine opportunities to consolidate or
eliminate defense headquarters organizations that are geographically close or have similar missions, as well as seek further opportunities to centralize administrative and
command support services, functions, or programs. This action was revised in GAO's March 2012 report, Defense Headquarters: Further Efforts to Examine Resource Needs and
Improve Data Could Provide Additional Opportunities for Cost Savings (GAO-12-345). Specifically, GAO recommended that the Secretary of Defense direct the secretaries of the
military departments and the heads of the DOD components to continue to examine opportunities to consolidate or eliminate military commands that are geographically close or
have similar missions, and to seek further opportunities to centralize administrative and command support services, functions, or programs."," DOD developed a plan to streamline its management headquarters and has begun implementing the plan, consistent with GAO's March 2012 recommendation. In December 2013, based
in part on GAO's body of work on DOD headquarters, Congress required DOD to develop the plan. Specifically, in section 904 of the National Defense Authorization Act for Fiscal
Year 2014, Congress directed DOD to develop a plan for streamlining by changing or reducing the size of staffs, eliminating tiers of management, cutting functions that provide
little or no added value, and consolidating overlapping and duplicative programs and offices. Congress directed DOD to report on this plan no later than 180 days after
enactment. The plan was to include a description of the planned changes or reductions in staffing and services provided by military personnel, civilian personnel, and
contractor personnel; a description of the planned changes or reductions in management, functions, and programs and offices; the estimated cumulative savings to be achieved
over a 10-fiscal-year period beginning with fiscal year 2015; and estimated savings to be achieved for each of fiscal years 2015 through 2024. DOD was also directed to submit
a status report on the implementation of its plan along with the President's budget materials for fiscal years 2016 through 2024. In May 2015, DOD issued its Plan for
Streamlining DOD Management Headquarters, reflecting its initial and first status report to Congress. In July 2017 we reported that DOD had taken some steps to implement the
plan, such as directing that certain headquarters organizations review service-related contracts and propose reductions that would yield a 10 percent cut. The actions taken by
Congress and DOD, partly in response to GAO's work, should help DOD to more efficiently manage headquarters resources and find cost savings as it seeks to resource its
strategic priorities.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/21/2018
2012,34,9,"http://www.gao.gov/duplication/action_tracker/588021#t=8
",Addressed,Yes,Defense: Defense Headquarters (2012-34),"The Department of Defense could potentially save billions of dollars by reviewing and identifying further opportunities for consolidating or reducing the size of headquarters
organizations."," To improve the management of the Department of Defense's (DOD) headquarters-reduction efforts and to allow the department to respond to congressional reporting requirements,
the Secretary of Defense should set a clearly defined and consistently applied starting point as a baseline for the reductions. This action was identified in GAO's June 2014
report, Defense Headquarters: DOD Needs to Reevaluate Its Approach for Managing Resources Devoted to the Functional Combatant Commands, and was added to the Action Tracker in
April 2015 under the ""DOD Headquarters Reductions and Workforce Requirements"" area."," As of May 2018, DOD had established a clearly defined and consistently applied baseline for management headquarters activities, as GAO recommended in June 2014. To support
the fiscal year 2018 budget request, DOD added 53 program element codes in the Future Years Defense Program that align with its definition of headquarters-related spending and
established a clearly defined and consistently applied baseline for management headquarters activities. In May 2018, DOD reported that this re-baselining effort establishes
both an authoritative management headquarters manpower and operating cost baseline for the purposes of reporting and tracking. DOD also reported that measuring the workforce
baseline was an essential foundational step in determining the overall headquarters costs. The action taken by DOD to set a baseline should help it more reliably track and
report any future reductions in management headquarters.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,10/10/2018
2012,34,10,"http://www.gao.gov/duplication/action_tracker/588021#t=9
",Addressed,No,Defense: Defense Headquarters (2012-34),"The Department of Defense could potentially save billions of dollars by reviewing and identifying further opportunities for consolidating or reducing the size of headquarters
organizations."," To improve the management of the Department of Defense's (DOD) headquarters-reduction efforts and to allow the department to respond to congressional reporting requirements,
the Secretary of Defense should track reductions against the baselines in order to provide reliable accounting of savings and reporting to Congress. This action was identified
in GAO's June 2014 report, Defense Headquarters: DOD Needs to Reevaluate Its Approach for Managing Resources Devoted to the Functional Combatant Commands, and was added to
the Action Tracker in April 2015 under the ""DOD Headquarters Reductions and Workforce Requirements"" area."," As of May 2018, DOD had begun to track its headquarters reductions efforts, as GAO recommended in June 2014. To support DOD's fiscal year 2018 budget request, it added 53
program element codes in the Future Years Defense Program that align with its definition of headquarters-related spending and established a clearly defined and consistently
applied baseline for management headquarters activities. In addition, in May 2018, DOD reported that this re-baselining effort establishes both an authoritative management
headquarters manpower and operating cost baseline for the purposes of reporting and tracking. DOD's May 2018 report to Congress also indicates that the information provided
with DOD's fiscal year 2018 budget will represent an official consistent baseline going forward upon which the department can reliably track and report future reductions in
management headquarters. In its May 2018 report, DOD used this baseline data to track its progress on reductions as presented in the 2019 budget request. As the department
seeks additional reforms and reductions in its management headquarters, it is important that it continues to track any progress made against this baseline.  By
establishing a baseline and tracking reductions to headquarters in the Future Years Defense Program, DOD is better positioned to track and report future headquarters
reductions.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,10/10/2018
2012,34,1,"http://www.gao.gov/duplication/action_tracker/588021#t=0
",Partially Addressed,No,Defense: Defense Headquarters (2012-34),"The Department of Defense could potentially save billions of dollars by reviewing and identifying further opportunities for consolidating or reducing the size of headquarters
organizations."," To facilitate reliable reporting on headquarters staffing and improve information available for decision making, the Department of Defense (DOD) should revise its Instruction
on tracking of headquarters resources to include all major DOD headquarters activity organizations. This action was revised in GAO's March 2012 report, Defense Headquarters:
Further Efforts to Examine Resource Needs and Improve Data Could Provide Additional Opportunities for Cost Savings (GAO-12-345). Specifically, GAO recommended that the
Secretary of Defense direct the Director of Administration and Management, in consultation with the Under Secretary of Defense for Personnel and Readiness, to revise DOD
Instruction 5100.73, Major DOD Headquarters Activities, to include all major DOD headquarters activity organizations and establish a time frame for the revision to improve the
tracking and reporting of headquarters resources."," DOD has begun updating DOD Instruction 5100.73, Major DOD Headquarters Activities, to include all major DOD headquarters activity organizations but has not issued the revised
Instruction or established a time frame for doing so, as GAO recommended in March 2012. Specifically, in June 2012, DOD completed a technical update of DOD Instruction
5100.73, but this update did not include substantive revisions to the major DOD headquarters activity organizations identified in the Instruction. In August 2015, DOD stated
that it had established a comprehensive definition of major DOD headquarters activities. According to a DOD official, this definition more accurately reflects what should be
considered a major DOD headquarters activity organization. However, as of January 2019, DOD had not updated Instruction 5100.73 with the organizations, or portions of
organizations, that should be included in its count of headquarters activities in accordance with this definition. It had not established a time frame for the revision either.
The National Defense Authorization Act for Fiscal Year 2016 includes a requirement that the department revise applicable guidance on DOD major headquarters activities as
needed by late March 2016. A DOD official stated that an update to the instruction has been delayed by a need to complete a more comprehensive update of the instruction beyond
an updated list of organizations, reduced staff capacity to dedicate toward updating the instruction in light of headquarters reductions, and a need to focus on more pressing
priorities, such as establishing a governance process for controlling growth in headquarters. Until DOD issues its revised instruction stating which organizations and portions
of organizations should be considered as headquarters and establishes time frames for the revisions, DOD organizations will not have the information necessary to reliably
report their entire headquarters staff.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/29/2019
2012,34,2,"http://www.gao.gov/duplication/action_tracker/588021#t=1
",Partially Addressed,Yes,Defense: Defense Headquarters (2012-34),"The Department of Defense could potentially save billions of dollars by reviewing and identifying further opportunities for consolidating or reducing the size of headquarters
organizations."," To facilitate reliable reporting on headquarters staffing and improve information available for decision making, the Department of Defense (DOD) should specify how
contractors performing headquarters functions will be identified and included in headquarters reporting. This action was revised in GAO's March 2012 report, Defense
Headquarters: Further Efforts to Examine Resource Needs and Improve Data Could Provide Additional Opportunities for Cost Savings (GAO-12-345). Specifically, GAO recommended
that the Secretary of Defense direct the Director of Administration and Management, in consultation with the Under Secretary of Defense for Personnel and Readiness to revise
DOD Instruction 5100.73, Major DOD Headquarters Activities, to specify how contractors performing major DOD headquarters activity functions will be identified and included in
headquarters reporting and establish a time frame for the revision to improve tracking and reporting headquarters resources."," As of January 2019, DOD had made some progress toward better accounting for contractors but had not revised DOD Instruction 5100.73 to identify an approach to include
contractors as part of its major DOD headquarters reporting or established a time frame in which to do so, as GAO recommended in March 2012. DOD stated that it submitted a
plan to the congressional defense committees in November 2011 for its Inventory of Contracts for Services that established both near-term and long-term actions needed to
improve overall visibility and accountability of all contracted services, including those performed in support of major DOD headquarters activities. This plan and subsequent
guidance issued in December 2011 describe the steps being taken to account for the level of effort of contracted support, based on the activity requiring the service. DOD
noted that aligning contract support with the requiring activity, as opposed to the contracting activity, will ensure that the department can reflect contractor full-time
equivalents based on direct labor hours collected from contractors supporting major DOD headquarters activities. Since that time, DOD has taken steps to consolidate systems
across the military departments and define roles and responsibilities of the office responsible for managing the Inventory reporting process. However, issues with collecting
and using common data remain, and DOD has not identified an approach to include contractors as part of its DOD headquarters reporting. To fully implement this action, DOD
should improve its ability to identify how many headquarters personnel it has, to include contractors.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/29/2019
2012,34,6,"http://www.gao.gov/duplication/action_tracker/588021#t=5
",Not Addressed,Yes,Defense: Defense Headquarters (2012-34),"The Department of Defense could potentially save billions of dollars by reviewing and identifying further opportunities for consolidating or reducing the size of headquarters
organizations."," The Secretary of Defense should conduct a comprehensive, periodic evaluation of whether the combatant commands are sized and structured to efficiently meet assigned
missions.  This action was identified in GAO's May 2013 report, Defense Headquarters: DOD Needs to Periodically Review and Improve Visibility Of Combatant Commands'
Resources, and was added to the Action Tracker in April 2014 under the ""Combatant Command Headquarters Costs"" area.   "," No executive action taken. The Department of Defense (DOD) has not instituted a comprehensive, periodic evaluation of whether the combatant commands are sized and structured
to efficiently meet their assigned missions, as GAO recommended in May 2013. The department disagreed with GAO's recommended action, stating that the combatant commands had
already been reduced during previous budget and efficiency reviews. GAO's May 2013 report acknowledged and described several actions taken by DOD to manage the growth in
personnel and costs at the combatant commands, including establishing personnel baselines and identifying personnel reductions. However, these actions do not constitute a
comprehensive, periodic review of the combatant commands' total workforce, in part because DOD's actions to manage growth in personnel and costs have not included all
authorized positions at the combatant commands.  GAO maintains that institutionalizing a periodic evaluation of all authorized positions would help to systematically
align manpower with missions and add rigor to the requirements process. The Department has previously stated it does not plan to take action to implement this recommendation.
As of January 2019, DOD had not provided additional information to indicate progress on this recommendation. Without a comprehensive, periodic evaluation of the commands'
authorized positions, DOD risks not being able to ensure that the combatant commands are properly sized and structured to meet their assigned missions or that the commands can
identify opportunities for managing personnel resources more efficiently.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/29/2019
2012,34,7,"http://www.gao.gov/duplication/action_tracker/588021#t=6
",Not Addressed,No,Defense: Defense Headquarters (2012-34),"The Department of Defense could potentially save billions of dollars by reviewing and identifying further opportunities for consolidating or reducing the size of headquarters
organizations."," The Secretary of Defense should develop a process to gather information on authorized positions and assigned personnel at the service component commands. This action was
identified in GAO's May 2013 report, Defense Headquarters: DOD Needs to Periodically Review and Improve Visibility Of Combatant Commands' Resources, and was added to the
Action Tracker in April 2014 under the ""Combatant Command Headquarters Costs"" area."," No executive action taken. The Department of Defense (DOD) has not developed a process to gather information on authorized positions and assigned personnel at the service
component commands, as GAO recommended in May 2013. In its comments on GAO's report, DOD concurred with the recommendation to develop a formal process to gather information
on authorized and assigned personnel at the service component commands, but did not provide comments on the corrective action to be taken. In June 2015, Joint Staff officials
told GAO they continue to have no insight into the authorized positions of the service component commands, which are managed and tracked by the military services. The Joint
Staff and combatant commands continue to request information from the service component commands when needed to track authorized positions and actual personnel, the same
process we reported on in 2013. As of January 2019, DOD had not provided additional information to indicate progress on this recommendation. Without a formal process to gather
information on the authorized positions and assigned personnel at the service component commands, the combatant commands may not have the visibility that is necessary to
appropriately size themselves to meet their assigned missions, and they are at risk for unnecessarily duplicating functions between the combatant commands and their service
component commands.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/29/2019
2012,34,8,"http://www.gao.gov/duplication/action_tracker/588021#t=7
",Not Addressed,No,Defense: Defense Headquarters (2012-34),"The Department of Defense could potentially save billions of dollars by reviewing and identifying further opportunities for consolidating or reducing the size of headquarters
organizations."," The Secretary of Defense should conduct a more comprehensive and well-documented analysis of options for the permanent placement of the headquarters for the U.S. Africa
Command (AFRICOM), including documentation explaining how operational benefits are weighed against the costs. This action was identified in GAO's September 2013 report,
Defense Headquarters: DOD Needs to Reassess Options for Permanent Location of U.S. Africa Command, and was added to the Action Tracker in April 2014 under the ""Combatant
Command Headquarters Costs"" area."," No executive action taken. The Department of Defense (DOD) has not conducted a more comprehensive and well-documented analysis of options for the permanent placement of the
headquarters for AFRICOM (currently in Stuttgart, Germany), including documentation explaining how operational benefits are weighed against the costs, as GAO recommended in
September 2013. DOD noted in its comments on GAO's September 2013 report that to meet the requirements of the Budget Control Act of 2011 it would consider a wide range of
options, and if any of these options required additional analysis of the location of AFRICOM headquarters, DOD would conduct a more comprehensive and well-documented analysis.
However, in August 2017, DOD officials stated that the department had not conducted any additional analysis on the permanent placement of AFRICOM headquarters and no
additional analysis was being planned. Furthermore, the officials stated that AFRICOM would remain in Stuttgart, Germany for the foreseeable future. As of January 2019, DOD
had not provided additional information to indicate progress on this recommendation. GAO maintains that such an analysis is needed and until the costs and benefits of
maintaining AFRICOM headquarters in Germany are specified and weighed against the costs and economic benefits of moving the command, the department may be missing an
opportunity to accomplish its missions successfully at a significantly lower cost.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/29/2019
2012,34,12,"http://www.gao.gov/duplication/action_tracker/588021#t=11
",Not Addressed,No,Defense: Defense Headquarters (2012-34),"The Department of Defense could potentially save billions of dollars by reviewing and identifying further opportunities for consolidating or reducing the size of headquarters
organizations."," To ensure that the Office of the Secretary of Defense (OSD), the Joint Staff, and the military secretariats and staff are properly sized to meet their assigned missions and
use the most cost-effective mix of personnel, and to better position the Department of Defense (DOD) to identify opportunities for more efficient use of resources, the
Secretary of Defense should establish and implement procedures to conduct periodic reassessments of workforce requirements. This action was identified in GAO's January 2015
report, Defense Headquarters: DOD Needs to Reassess Personnel Requirements for the Office of the Secretary of Defense, Joint Staff, and Military Service Secretariats, and was
added to the Action Tracker in April 2015 under the ""DOD Headquarters Reductions and Workforce Requirements"" area."," No executive action taken. While DOD stated that it supports the intent of GAO's January 2015 recommendation to conduct periodic reassessments of workforce requirements, as
of August 2018, DOD had not taken any steps to address the recommendation despite a congressional requirement to do so. In comments to GAO's January 2015 report, DOD noted
that such periodic reassessments require additional resources and personnel, which would increase the number of personnel performing major DOD headquarters activities. DOD
stated that it intended to examine the establishment of requirements determination processes across the department, to include the contractor workforce, but that such an
examination would require a phased approach across a longer time frame. Based in part on GAO's work on management headquarters, including its January 2015 report, Congress
directed DOD to develop a plan for implementing a periodic review and analysis of DOD's personnel requirements for management headquarters, including the Office of the
Secretary of Defense, the Joint Staff, and the military service secretariats and staff, among others, in section 905 of the Carl Levin and Howard P. ‘Buck' McKeon National
Defense Authorization Act for Fiscal Year 2015. The review is to include a description of current headquarters size, structure, and critical capabilities; an assessment of
current systems to track how headquarters personnel are managed; and a proposed time line and resources required to implement a permanent periodic reassessment. In May 2018,
DOD issued a report to Congress detailing its efforts to address streamlining management headquarters at DOD, including a reference to the section 905 provision. However, the
report did not provide specifics on DOD's plan to address the section 905 requirement and as of January 2019, DOD had not provided additional information to indicate progress
on this recommendation. Without periodic reassessments, it will likely be difficult for headquarters organizations to be well positioned to effectively identify opportunities
for efficiencies and limit personnel growth.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/29/2019
2012,34,11,"http://www.gao.gov/duplication/action_tracker/588021#t=10
",Partially Addressed,Yes,Defense: Defense Headquarters (2012-34),"The Department of Defense could potentially save billions of dollars by reviewing and identifying further opportunities for consolidating or reducing the size of headquarters
organizations."," To ensure that the Office of the Secretary of Defense (OSD), the Joint Staff, and the military secretariats and staff are properly sized to meet their assigned missions and
use the most cost-effective mix of personnel, and to better position the Department of Defense (DOD) to identify opportunities for more efficient use of resources, the
Secretary of Defense should conduct a systematic determination of workforce requirements for these organizations, which should include an analysis of mission, functions, and
tasks, and the minimum personnel needed to accomplish those missions, functions, and tasks. This action was identified in GAO's January 2015 report, Defense Headquarters:
DOD Needs to Reassess Personnel Requirements for the Office of the Secretary of Defense, Joint Staff, and Military Service Secretariats, and was added to the Action Tracker in
April 2015 under the ""DOD Headquarters Reductions and Workforce Requirements"" area."," DOD was considering developing a manpower requirements validation process, but it has not conducted a systematic determination of workforce requirements. DOD partially
concurred with GAO's January 2015 recommendation to conduct a systematic determination of workforce requirements, and in comments to the report, DOD noted that it would
continue to use the processes and prioritization that are part of the Planning, Programming, Budgeting, and Execution process, and would also investigate other methods for
aligning personnel to missions and priorities. However, DOD did not specify whether any of these actions would include a workforce analysis. In June 2017, the Deputy Secretary
of Defense assigned the Deputy Chief Management Officer as the single oversight authority for the governance of manpower resources across the Office of the Secretary of
Defense, the Defense Agencies, and DOD Field Activities. The Deputy Chief Management Officer was also tasked with developing a process, within 6 months, to add rigor and
strengthen oversight of manpower resources in a manner that can be fully integrated into the programming, planning, budgeting, and execution processes of the department. On
July 26, 2017 the Deputy Chief Management Officer further delegated the implementation steps for this process to the Director, Washington Headquarters Service, in order to
document and codify the standardized and disciplined business practices. However, as of January 2019, DOD had not provided documentation enabling GAO to determine that a
systematic determination of workforce requirements within these organizations had taken place. Without a systematic determination of personnel requirements, DOD headquarters
organizations may not be well positioned to identify opportunities for efficiencies and to reduce the potential for headquarters-related growth.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/29/2019
2014,5,4,"http://www.gao.gov/duplication/action_tracker/661872#t=3
",Addressed,No,Defense: POW MIA Mission (2014-05),"The Department of Defense should minimize overlapping and duplicative efforts by examining options to reduce fragmentation and clarify guidance on roles and responsibilities
among the eight organizations that account for missing persons—known collectively as the accounting community—and improve the effectiveness of the mission."," The Secretary of Defense should examine options for reorganizing the accounting community, and as part of that examination, consider alternative organizational options that
would help unify the community's fragmented organizational structure and provide a more centralized chain of command."," The Department of Defense (DOD) has taken action to address GAO's July 2013 recommendation to examine options for reorganizing the accounting community. On August 26, 2013,
the Deputy Secretary of Defense issued a memorandum to the Director of Cost Assessment and Program Evaluation (CAPE) to lead a review of the accounting community that would
include recommendations for alternative structures and processes to conduct the accounting mission effectively. On March 28, 2014, CAPE issued its final report on the review
of the organizational structure of the personnel accounting community. The review included an assessment of the pros and cons of multiple organizational options. For example,
CAPE examined the pros and cons of uniting the Defense Prisoners of War (POW)/Missing Personnel Office and Joint POW/Missing in Action Accounting Command into a single
organization. As a result, the DOD study puts the department in a better position to decide which organizational option best unifies the accounting community to achieve its
accounting goals.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,11/19/2014
2014,5,2,"http://www.gao.gov/duplication/action_tracker/661872#t=1
",Addressed,No,Defense: POW MIA Mission (2014-05),"The Department of Defense should minimize overlapping and duplicative efforts by examining options to reduce fragmentation and clarify guidance on roles and responsibilities
among the eight organizations that account for missing persons—known collectively as the accounting community—and improve the effectiveness of the mission."," The Secretary of Defense should direct the Office of the Under Secretary of Defense (Policy) to revise Department of Defense (DOD) Directive 2310.07E and finalize and issue
the new, related DOD instruction to supplement this directive. Clarification of roles and responsibilities should be made particularly with respect to the following four
functions: equipment and artifact identification and analysis; research and analysis; investigations; and family outreach and external communications."," As of August 2017, DOD had taken steps to revise and issue guidance to clarify roles and responsibilities with respect to the functions GAO identified in its July 2013
report. In January 2017, DOD issued DOD Directive 5110.10, Defense POW/MIA Accounting Agency (DPAA), which designates a single organization for matters relating to the system
for accounting for missing persons. In April 2017, DOD issued Directive 2310.07, which supersedes DOD Directive 2310.07E and provides additional information about the
responsibilities of some members of the accounting community. DPAA officials said that they are developing the DOD Instruction that will establish specific procedures, roles,
and responsibilities for the program. However, they said that in the interim, DPAA has established terms of reference that define the specific roles and responsibilities for
each directorate within DPAA. GAO's review of the terms of reference shows that this document clearly defines the roles and responsibilities for research and analysis and
for investigations in a manner that addresses the identified concerns. With regard to equipment and artifact identification and analysis, the DPAA laboratories updated their
standard operating procedures to specify the format and procedures for writing life science equipment material evidence reports, which addresses GAO's concerns related to
the length and utility of these reports prepared by one of the laboratories. In addition, a DPAA laboratory official told GAO that DPAA is rethinking how different laboratory
functions should be performed and where those capabilities should reside, and that a decision about the future course of action would likely be made in fiscal year 2018. 
Finally, the DPAA terms of reference also establish responsibilities for various outreach functions, such as family outreach and public outreach. In addition, the DPAA
operational plan has a communications line of effort that includes several key initiatives intended to integrate and synchronize DPAA's efforts. The operation plan calls for
the development of a Strategic Communication Plan in fiscal years 2017-2018 that is to include a consistent approach to DPAA internal communications and plans to align
messages to the public. By addressing this action, the community of organizations responsible for accounting for missing persons is better positioned to eliminate its areas of
inefficient overlap and resolve disagreements among community members.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,10/18/2017
2014,5,3,"http://www.gao.gov/duplication/action_tracker/661872#t=2
",Addressed,No,Defense: POW MIA Mission (2014-05),"The Department of Defense should minimize overlapping and duplicative efforts by examining options to reduce fragmentation and clarify guidance on roles and responsibilities
among the eight organizations that account for missing persons—known collectively as the accounting community—and improve the effectiveness of the mission.","  The Secretary of Defense should finalize the community-wide plan to develop the increased capability and capacity required by statute, with the support and
participation of all community members. The initiatives and resources of all members of the missing persons accounting community should be integrated within the community-wide
plan."," The Defense POW/MIA Accounting Agency (DPAA) developed several documents that combined meet the intent of GAO's July 2013 recommendation. In October 2015, DPAA issued a
""DPAA Strategic Initiatives and Approach"" document, which DPAA officials said was an overarching vision document for the new DPAA organization. In 2016, DPAA issued its global
campaign plan, which is a 5-year plan about how DPAA would conduct its operations. The global campaign plan is then further elaborated on by the DPAA 2-year operational plan
for fiscal years 2017-2018. GAO's review of the operational plan shows that it appears to reflect the initiatives and resources of all members of the accounting community.
DPAA officials said that the development of the operational plan included external coordination and communication with family groups, veterans groups, the Office of the
Secretary of Defense, the military services, and cemeteries; all organizations involved in the past conflicts accounting mission were included in the development of the
operational plans. The operation plan also discussed disinterments as part of the effort to increase capacity, while also recognizing the need to build capacity for more field
operations. By addressing this action, the community of organizations responsible for accounting for missing persons is better positioned to integrate resource needs across
the community to increase DOD's capability and capacity to account for missing persons.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,10/18/2017
2014,5,1,"http://www.gao.gov/duplication/action_tracker/661872#t=0
",Partially Addressed,No,Defense: POW MIA Mission (2014-05),"The Department of Defense should minimize overlapping and duplicative efforts by examining options to reduce fragmentation and clarify guidance on roles and responsibilities
among the eight organizations that account for missing persons—known collectively as the accounting community—and improve the effectiveness of the mission."," The Secretary of Defense should direct the Secretary of the Air Force and direct the Commander, U.S. Pacific Command, to negotiate a new memorandum of agreement (MOA) between
the Life Sciences Equipment Laboratory (LSEL) and Joint Prisoner of War/Missing in Action Accounting Command (JPAC). The memorandum should specify which conflicts' artifacts
JPAC should send to the Life Sciences Equipment Laboratory for analysis, the type of artifacts to be sent, and the priorities according to which the Life Sciences Equipment
Laboratory should analyze resolved cases."," As of November 2018, some progress had been made in dividing up responsibilities for accounting for missing persons among the different laboratories, as GAO recommended in
July 2013, but these efforts were not complete. Officials from the Defense POW/MIA Accounting Agency (DPAA) stated that the LSEL and the former JPAC Central Identification
Laboratory (CIL) were absorbed into DPAA, so there is no need for a separate memorandum between the two entities because those organizations no longer exist. GAO believes that
DPAA should take actions that would meet the intent of this recommendation by delineating the roles and responsibilities within DPAA of the former LSEL and CIL laboratories.
DPAA made some progress in doing this. For example, according to DPAA officials, DPAA updated the standard operating procedures for its laboratories to specify the format and
procedures for writing life science equipment material evidence reports, and DPAA made progress in bringing the former LSEL up to the standard of the other laboratories by
developing an evidence control system and a formal inventory. However, a July 2018 Department of Defense Inspector General  report stated that due to poor communication
among DPAA's labs,  the staff at the former LSEL continued to work on closed cases and completed summary reports that were not included in final case reports, among
other issues. The Director of DPAA disagreed with the report's recommendation that the Director of DPAA reevaluate the roles and responsibilities of LSEL. In response to the
DPAA comments, the Inspector General's report stated there was a need for the DPAA Director to ensure that the former LSEL's capabilities are adequately and appropriately
incorporated in policies and procedures. In November 2018, a DPAA official told GAO that the former LSEL supports both DPAA labs on an as-needed basis, but that documenting
specific responsibilities for each lab could hinder their flexibility to assign work. GAO continues to believe that until the responsibilities of the different DPAA
laboratories are clarified with regard to which conflicts and types of artifacts the different laboratories are responsible for working on, the potential for inefficient and
ineffective interactions between the different laboratories may continue.  ","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/29/2019
2017,17,1,"http://www.gao.gov/duplication/action_tracker/683607#t=0
",Not Addressed,No,Defense: Department of Defense Special and Incentive Pays (2017-17),"The Department of Defense needs to incorporate key principles of effective human capital management in its special and incentive pay programs, which could lead to program
improvements that could save tens of millions of dollars annually.", The Secretary of Defense should review whether it has incorporated key principles of effective human capital management in its programs.," No executive action taken. As of November 2018, the Department of Defense (DOD) had not reviewed whether special and incentive pay programs have incorporated key principles
of effective human capital management, as GAO recommended in February 2017. DOD partially agreed with this recommendation, and stated that it would support the opportunity to
review and improve upon the principles and methods to assess the efficiency of its Special & Incentive (S&I) pay programs, and, where appropriate, would incorporate
these principles in future DOD policy issuances and updates. In November 2017, a DOD official told GAO that incorporating GAO's human capital management principles would
take time, and that the department will adopt the principles in future policy issuances and updates. In May 2018, the Office of the Assistant Secretary of Defense for Manpower
and Reserve Affairs told GAO that the department considers this action to be closed. DOD said GAO's report had found that most of the department's S&I pay programs
either met or partially met the key principles of effective human capital management. However, GAO reviewed a nongeneralizable sample of S&I pay programs for nuclear
propulsion, aviation, and cybersecurity occupations, chosen based on their pay programs' attributes. Further, DOD's response did not document what actions the department took
to ensure all programs fully met the key principles. Without incorporating the principles, DOD and the services may not be able to ensure that S&I pay programs are
effectively designed and that resources are optimized for the greatest return on investment.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/29/2019
2017,17,3,"http://www.gao.gov/duplication/action_tracker/683607#t=2
",Addressed,No,Defense: Department of Defense Special and Incentive Pays (2017-17),"The Department of Defense needs to incorporate key principles of effective human capital management in its special and incentive pay programs, which could lead to program
improvements that could save tens of millions of dollars annually.", The Secretary of Defense should clarify guidance on the extent to which personnel performance should be incorporated into retention decisions.," In May 2018, the Department of Defense (DOD) stated that the department had begun to allow the military services to recognize individual performance as one of several
criteria by varying the dollar amount of retention bonuses offered to a member, with high performers being offered more and lower performers being offered less. This action
meets the intent of GAO's February 2017 recommendation and should help DOD to strengthen its special and incentive pay programs by increasing the quality of personnel
retained.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/29/2019
2017,17,4,"http://www.gao.gov/duplication/action_tracker/683607#t=3
",Not Addressed,No,Defense: Department of Defense Special and Incentive Pays (2017-17),"The Department of Defense needs to incorporate key principles of effective human capital management in its special and incentive pay programs, which could lead to program
improvements that could save tens of millions of dollars annually.", The Secretary of Defense should develop approaches to directly target bonuses to personnel with cybersecurity skill sets.," No executive action taken. As of November 2018, the Department of Defense (DOD) had not developed approaches to directly target bonuses to cybersecurity skill sets, as GAO
recommended in February 2017. DOD partially concurred with this recommendation and in December 2016 stated that the services are responsible for developing their personnel
requirements in order to meet individual service needs. DOD also stated that it provided the services with the necessary staffing tools to recruit and retain servicemembers in
the cybersecurity skill sets. In May 2018, the Office of the Assistant Secretary of Defense for Manpower and Reserve Affairs told GAO that the department considers this action
to be closed, noting that the military departments have the authority and flexibility to offer the necessary recruiting and retention tools (bonuses and incentives) for
cybersecurity positions. GAO recognizes that the services are responsible for their specific personnel requirements and that flexibility is important. However, GAO's report
found shortcomings in the services' approaches to providing bonuses to personnel with cybersecurity skill sets, and GAO continues to believe that DOD could more effectively
encourage the services to develop approaches to directly target bonuses to cybersecurity personnel.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/29/2019
2017,17,2,"http://www.gao.gov/duplication/action_tracker/683607#t=1
",Partially Addressed,No,Defense: Department of Defense Special and Incentive Pays (2017-17),"The Department of Defense needs to incorporate key principles of effective human capital management in its special and incentive pay programs, which could lead to program
improvements that could save tens of millions of dollars annually.", The Secretary of Defense should routinely assess the impact of non-monetary incentive approaches on retention behavior.," As of November 2018, DOD had offered non-monetary incentives for certain categories of military servicemembers, but had not fully implemented routine assessments of
non-monetary incentives for all personnel, as GAO recommended in February 2017. DOD concurred with GAO's recommendation, and according to a DOD official, DOD offered
non-monetary benefits, such as choice of duty location, unit assignments, education benefits, Post 9-11 GI Bill transferability, and career intermission programs, as
alternatives to cash bonuses and incentives. In addition, the individual services implemented non-monetary initiatives. Specifically, the Army and Navy used non-monetary
elements within the Critical Skill Retention Bonus and the Special Warfare Incentive program, and the Air Force began exploring non-monetary benefits in addition to cash
bonuses and incentives to retain its pilot population. In May 2018, the Office of the Assistant Secretary of Defense for Manpower and Reserve Affairs told GAO that the
department considers this action to be closed, noting that the department's special and incentive pay instructions encourage the use of non-monetary incentives as an
alternative to cash incentives. GAO continues to believe that the types of actions described above, if routinely considered by all DOD communities, could allow DOD to realize
efficiencies in its special and incentive pay programs by increasing the use of non-monetary approaches to meet recruitment and retention goals.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/29/2019
2011,38,2,"http://www.gao.gov/duplication/action_tracker/1742#t=1
",Addressed,No,Defense: Weapon Systems Acquisition Programs (2011-38),Employing best management practices could help the Department of Defense save money on its weapon systems acquisition programs.," The Department of Defense (DOD) has started the process of reviewing the potential cost of individual weapon system programs to meet warfightersÂ’ most pressing needs, but
the department must still address the overall affordability of its major weapon system investment portfolio."," DOD has taken steps to address the overall affordability of its weapon system investment portfolio as GAO suggested in March 2011. In March 2013, GAO reported that the total
estimated acquisition cost of DODÂ’s 2012 portfolio of major weapon programs was $1.6 trillion, the smallest in more than 5 years. DOD completed or ended more programs than it
began, which helped drive this decrease. DOD is also implementing guidance to set and enforce affordability targets for its major defense acquisition programs. For example,
GAO reported in March 2013 that 31 of 57 current or future major programs that provided data to GAO had established these targets. DOD’s 2012 memorandum on its “Better
Buying Power 2.0” initiative also emphasizes long-term investment planning and analysis that cover the entire life cycle of systems to achieve affordable programs.[1] These
and other actions should help DOD create and maintain a more affordable portfolio of major weapon system investments. [1] DOD Memorandum, Better Buying Power 2.0: Continuing
the Pursuit for Greater Efficiency and Productivity in Defense Spending, (Nov. 13, 2012) at Attach 2, p. 1 ",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/6/2013
2011,38,1,"http://www.gao.gov/duplication/action_tracker/1742#t=0
",Partially Addressed,No,Defense: Weapon Systems Acquisition Programs (2011-38),Employing best management practices could help the Department of Defense save money on its weapon systems acquisition programs.," The Department of Defense (DOD) could continue achieving cost savings by more fully taking action to employ best management practices at all phases of its weapon system
acquisition process —including early systems engineering, analyzing alternatives, managing changes in system requirements, and more prototyping early in program development
testing."," As of January 2019, DOD had taken steps to improve its management practices for weapon systems acquisition, as GAO suggested in March 2011. The Weapon Systems Acquisition
Reform Act of 2009, which implemented a number of GAO's recommendations, aimed to improve the organization and procedures of DOD for the acquisition of major weapon systems.
Programs initiated since 2010 demonstrate better cost performance than older ones. Further, in January 2015, DOD released a revision of its primary acquisition instruction.
This revision implemented legislative reforms and DOD initiatives intended to reinforce best management practices, such as increased use of systems engineering and the
implementation of ""should cost"" based management. However, in April 2018, GAO found that several current and future programs have proceeded, or plan to proceed, into
system development, through critical design reviews, and into production without meeting key acquisition practices, thereby increasing their risk of undesirable cost,
schedule, and performance outcomes. While some programs use knowledge-based approaches to reduce their acquisition risk, these approaches have not been implemented
consistently across the portfolio. For example, programs that recently began system development demonstrated some best practices—such as demonstrating that all critical
technologies are close to final form, fit, and function within a relevant environment and completing a system-level preliminary design review before starting development.
Others, however, are carrying technology risk well into system development by failing to demonstrate design stability prior to conducing critical design reviews and by
proceeding with manufacturing before fully demonstrating that manufacturing processes were under statistical control. As of January 2019, GAO was continuing to assess the
extent to which DOD's programs follow best management practices, among other things. GAO expected to issue a report in spring 2019. As long as the department inconsistently
applies best practices for weapons system acquisitions, DOD will risk schedule delays and cost overruns and could miss the opportunity for significant additional cost savings.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/29/2019
2011,38,3,"http://www.gao.gov/duplication/action_tracker/1742#t=2
",Partially Addressed,No,Defense: Weapon Systems Acquisition Programs (2011-38),Employing best management practices could help the Department of Defense save money on its weapon systems acquisition programs.," The Department of Defense (DOD) needs to do a better job planning and executing programs on a day-to-day basis to achieve better outcomes. Critical to achieving successful
outcomes is establishing and sustaining knowledge-based, realistic program baselines."," As of January 2019, DOD had made some progress in establishing programs with knowledge-based acquisition approaches and realistic baselines, as GAO suggested in March 2011,
but programs continued to not fully implement these approaches at the three key junctures of system development, critical design review, and production. GAO reported in April
2018 that during its assessment period (1) most of the of the programs slated to begin system development were not positioned to implement all applicable knowledge based
practices, (2) the handful of the programs that held critical design review met most of the applicable best practices, and (3) only one of the three programs that held a
production decision met all knowledge-based acquisition practices. In addition, GAO observed that programs frequently accepted knowledge shortfalls, even if it impaired
performance in the near-term, in order to produce or deliver their capability in accordance with their schedules. To its credit, DOD outlined some specific goals and
requirements for improving the planning and execution of its programs through the ""Better Buying Power"" initiatives begun in 2010 and subsequently expanded and updated them.
Although DOD did not identify a plan with specific goals or performance measures, its Better Buying Power initiatives address several steps DOD can take across its acquisition
portfolio to achieve better results. These initiatives include measures such as setting and enforcing affordability constraints, instituting a long-term investment planning
and analysis within relevant portfolios of weapon systems to derive affordability, implementing ""should cost"" management to control contract costs, and eliminating
redundancies within portfolios. Further, by placing a greater emphasis on maintaining knowledge-based acquisition approaches throughout its acquisition programs, the
department will be better positioned to more consistently implement them within cost and schedule targets. As of January 2019, GAO was concluding to assess the extent to which
DOD's programs comply with best management practices, among other things, and expected to issue a report in spring 2019.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/29/2019
2011,75,2,"http://www.gao.gov/duplication/action_tracker/1779#t=1
",Addressed,No,Homeland security/Law enforcement: Department of Homeland Security's Management of Acquisitions (2011-75),"Department of Homeland Security's (DHS) management of acquisitions could be strengthened to reduce inefficiencies, cost overruns, and schedule and performance shortfalls.", The Department of Homeland Security (DHS) should establish and measure performance against department-approved baselines for major acquisition programs.," DHS has addressed the need to establish and measure performance against department-approved baselines for major acquisition programs, as GAO suggested in March 2011. DHS has
established an acquisition policy that reflects many key practices, requiring department-level approval of major acquisition programs' baselines prior to the development of
a new capability. However, in the past, DHS did not consistently implement its policy. In April 2014, GAO reported that 21 of 46 major DHS acquisition programs lacked
Acquisition Program Baselines approved by the department as required. To address the inconsistency, DHS began prioritizing and tracking the completion of baselines across its
major acquisition programs. As of July 2015, DHS had reduced the number of major acquisition programs that were missing baselines to 7. At that time, DHS's Under Secretary for
Management issued memoranda requiring the components that oversee these 7 programs to submit the missing documentation by October 15, 2015. By January 2016, DHS had received
and approved the baselines for all 7 of these programs. DHS should continue to implement its acquisition policy in a consistent manner, as acquisition program baselines
provide senior leaders with the critical knowledge they need to accurately measure major acquisition programs' performance.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Homeland Security,3/2/2016
2011,75,5,"http://www.gao.gov/duplication/action_tracker/1779#t=4
",Consolidated or Other,No,Homeland security/Law enforcement: Department of Homeland Security's Management of Acquisitions (2011-75),"Department of Homeland Security's (DHS) management of acquisitions could be strengthened to reduce inefficiencies, cost overruns, and schedule and performance shortfalls."," The Department of Homeland Security (DHS) should conduct cost-benefit analyses as part of research, development, and testing efforts, which would help DHS and congressional
decision makers better assess and prioritize investment decisions, including assessing possible program alternatives that could be more cost-effective. GAO has revised this
action to more clearly focus on DHS acquisition management rather than DHS research and development (R&D), which is addressed separately in GAO's April 2013 report, 2013
Annual Report: Actions Needed to Reduce Fragmentation, Overlap, and Duplication and Achieve Financial Benefits (GAO-13-279SP). Specifically, GAO suggests that DHS should take
actions to help decision makers better assess and prioritize investments, including possible program alternatives that could be more cost-effective."," In April 2018 GAO consolidated this action with action 3 in the same area. Over the years, GAO and DHS have taken steps that led to this action and action 3 becoming closely
related. In 2013, GAO revised this action to focus on DHS's assessment and prioritization of investments and possible alternatives, which was similar to the suggestion in
action 3 that investment decisions should be informed by acquisition reviews. Meanwhile, DHS has undertaken a number of acquisition management initiatives over the years, such
as evaluating program alternatives for affordability, regularly reviewing acquisition programs, and assessing acquisitions within the context of its broader investment
portfolio and budget constraints. These initiatives have led to higher levels of integration between acquisition oversight and investment decisions, which is the combined
focus of actions 3 and 5. GAO will continue to monitor DHS's progress toward more effective assessment and prioritization of its investments through action 3.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Homeland Security,3/21/2018
2011,75,1,"http://www.gao.gov/duplication/action_tracker/1779#t=0
",Partially Addressed,No,Homeland security/Law enforcement: Department of Homeland Security's Management of Acquisitions (2011-75),"Department of Homeland Security's (DHS) management of acquisitions could be strengthened to reduce inefficiencies, cost overruns, and schedule and performance shortfalls.", The Department of Homeland Security (DHS) should ensure that requirements and cost estimates are well defined up front.," As of December 2018, DHS had taken steps to ensure that requirements and cost estimates are well defined up front, as GAO suggested in its March 2011 report, but it needs to
implement its acquisition policy in a more consistent manner. DHS's acquisition policy states that requirements should be well defined and cost estimates should be credible
and documented. In its 2017 assessment of DHS major acquisition programs, GAO reported for the first time since the ongoing assessments began that all of the major acquisition
programs included in the review had department-approved baselines as required by DHS's acquisition policy, which are the acquisition documents that establish a program's
cost, schedule, and performance thresholds. However, requirements changes remain a challenge. For example, in the 2017 assessment of DHS major acquisition programs, GAO found
that nearly half of the programs it reviewed had changed their performance requirements after DHS leadership approved them. A majority of these programs changed their
performance requirements because the requirements were poorly defined or unattainable. As a result, GAO recommended that DHS update its acquisition policy to require major
acquisition programs' technical requirements be well defined and key technical reviews be conducted before starting major acquisition programs and establishing their
baselines. DHS concurred with this recommendation and completed a study to assess how to better align its processes for technical reviews and acquisition decisions. As of
December 2018, DHS was in the process of implementing policy changes to address the issue. Similarly, in an August 2018 review of DHS operational requirements, GAO found that
over half of the programs reviewed changed requirements after approval because requirements were not well defined or were not attainable. Additionally, none of the seven DHS
components that GAO reviewed had implemented all four of GAO's best practices to ensure that operational requirements for acquisitions are well defined. In response, GAO
recommended that DHS components implement practices such as establishing policies and independent organizations for requirements development. DHS concurred with these
recommendations and plans to develop policies and plans for implementing best practices. Additionally, GAO has found that DHS continues to experience cost growth on some of
its major acquisition programs. For example, 4 of 24 programs in GAO's 2018 assessment of DHS major acquisition programs breached their established cost goals because of an
increase in contractor costs and technical challenges, among other factors. However, DHS has begun taking steps to ensure cost estimates are well defined—including
establishing additional documentation requirements, prioritizing the hiring of additional cost estimators, and conducting independent cost assessments—but additional actions
are needed to fully implement these initiatives. In January 2016, DHS established a requirement that programs submit to headquarters an annual life-cycle cost estimate update.
In the 2018 assessment of DHS major acquisition programs, GAO found that 18 of 24 programs reviewed met this requirement. Among the 6 programs that did not, 3 programs were in
breach of their established cost goals, while the other 3 lacked the cost estimating resources required to complete the work. In response to cost estimating resource
constraints, DHS officials stated they awarded a contract to provide component-level cost estimating support for acquisition programs. Moreover, DHS officials from the Cost
Analysis Division stated that they completed independent cost assessments for every major acquisition program's life-cycle cost estimate that the Chief Financial Officer is
reviewing for approval. These assessments are focused on verifying that the cost estimate is consistent with the scope of the program's baseline and includes required
elements. Until DHS fully implements these and other steps to ensure requirements and cost estimates are well-defined, it remains at risk of experiencing cost growth. GAO will
continue to assess the cost estimates and requirements of DHS's major acquisition programs in its ongoing assessments.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Homeland Security,3/29/2019
2011,75,4,"http://www.gao.gov/duplication/action_tracker/1779#t=3
",Partially Addressed,No,Homeland security/Law enforcement: Department of Homeland Security's Management of Acquisitions (2011-75),"Department of Homeland Security's (DHS) management of acquisitions could be strengthened to reduce inefficiencies, cost overruns, and schedule and performance shortfalls."," The Department of Homeland Security (DHS) could take further actions to improve its management of research and development (R&D) efforts and reduce costs in procuring and
deploying programs that have not been fully tested, including rigorously testing devices using actual agency operational tactics before making decisions on acquisitions. GAO
has revised this action to more clearly focus on DHS acquisition management rather than DHS R&D, which is addressed separately in GAO's April 2013 report, 2013 Annual
Report: Actions Needed to Reduce Fragmentation, Overlap, and Duplication and Achieve Financial Benefits (GAO-13-279SP). Specifically, GAO suggests that DHS should ensure that
testing of new technologies is completed and test results are addressed before making acquisition decisions."," As of December 2018, DHS had taken some steps to ensure that testing is completed and test results are addressed before making acquisition decisions; however, it needs to
implement its acquisition policy more consistently to fully address this action, as there have been a number of instances where programs advanced through the acquisition life
cycle without addressing identified shortfalls. In November 2012, a senior DHS official told GAO that the most significant shortfall involving DHS testing and evaluation
activities is the inconsistent manner in which DHS implements the department's acquisition policy. This is consistent with a report GAO issued in September 2012, which found
that DHS needs to be more disciplined when managing its investments, such as by establishing quantifiable and consistent criteria for programs to move through the acquisition
process, among other things. Since then, GAO has reported on a number of instances where testing and evaluation identified shortfalls that were not addressed before programs
advanced through the acquisition life cycle. For example, in GAO's 2015 assessment of major acquisition programs, GAO reported that of 19 programs that had delivered
capabilities to operators, only 6 programs had passed testing and evaluation. Since 2016, DHS has undertaken several steps to better ensure that testing of new technologies is
completed and test results are addressed before making acquisition decisions. For example: In March 2016, DHS updated its acquisition management instruction to include
quantifiable and consistent criteria for programs to move through the acquisition process, such as a requirement for programs to complete operational tests and receive a
letter of assessment from DHS's Director, Office of Test and Evaluation (DOT&E) before receiving approval for production and deployment.   In June 2016, DHS
formalized efforts to increase the involvement of DOT&E in early testing efforts by expanding the Director's authority to include developmental testing and evaluation so
that such testing would inform programs' acquisition decision events for low rate initial production and the produce/support phase of the acquisition life cycle. In December
2016, DOT&E released guidance for test and evaluation managers that identifies best practices to be considered when developing an acquisition program's testing strategy,
such as planning testing and evaluation early in the acquisition process. In March 2017, DHS updated guidance related to performance breaches to specify that programs must
meet all key performance parameters before the acquisition decision event for the produce/support phase of the acquisition life cycle. The updated guidance also clarified that
operational test data should be used to assess whether a performance breach has occurred. DHS's Deputy Under Secretary for Management issued a policy directive in November
2017 to communicate the new guidance across the department. In May 2017, the department updated its Test and Evaluation Directive—which establishes the department's
policy, responsibilities, and requirements for testing—to help ensure DHS's Chief Acquisition Officer receives adequate program performance information before approving
programs' movement through the acquisition life cycle. DOT&E released additional guidance in 2017 to implement this Test and Evaluation Directive, including an
instruction that provides policies, procedures, and responsibilities for test and evaluation activities performed throughout the acquisition process and a guide for the
development of acquisition programs' Test and Evaluation Master Plans. In 2018, DHS issued supplemental guidance covering testing and evaluation management, cyber
resiliency, and threat assessment. The guidance provides acquisition programs with information on how to leverage best practices to develop, communicate, and manage an
integrated test strategy; plan and implement cyber resilience testing and evaluation in support of acquisition decisions; and provide information needed to support test and
evaluation efforts focused on assessing cyber threats. GAO has ongoing work to assess DHS's updated test and evaluation policies, among other things, and will continue to
track DHS's progress in this area. Effective testing and evaluation can help reduce the risk that a new system will not be operationally effective and suitable, but until
DHS implements its acquisition policy more consistently, it will likely not fully realize the value that testing and evaluation can add.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Homeland Security,3/29/2019
2011,75,3,"http://www.gao.gov/duplication/action_tracker/1779#t=2
",Partially Addressed,No,Homeland security/Law enforcement: Department of Homeland Security's Management of Acquisitions (2011-75),"Department of Homeland Security's (DHS) management of acquisitions could be strengthened to reduce inefficiencies, cost overruns, and schedule and performance shortfalls."," To better assess and prioritize its investments, the Department of Homeland Security (DHS) should ensure that its investment decisions are transparent and documented; budget
decisions are informed by the results of acquisition reviews, including acquisition information, program alternatives, and cost estimates; sufficient management resources are
identified and aligned, such as acquisition staff, to implement oversight reviews in a timely manner; and acquisition program requirements are reviewed and validated. In April
2018, GAO expanded this action to consolidate it with action 5, which had suggested that DHS should take actions to help decision makers better assess and prioritize
investments, including possible program alternatives that could be more cost-effective. This consolidated action remains focused on ways DHS could better manage, assess, and
prioritize its investments."," As of December 2018, DHS had taken some steps toward addressing this action, which GAO suggested in March 2011, but needed to fully implement these steps and other GAO
suggestions in order to fully address the action. To help ensure investment decisions are transparent and documented, DHS acquisition policy provides that the department's
Acquisition Decision Authority document investment decisions through acquisition decision memorandums (ADM). However, in April 2017, GAO found that the instruction
implementing this policy did not specify that ADMs should include leadership's rationale for the decisions. GAO found cases where DHS leadership had made oversight decisions
that were inconsistent with DHS's acquisition policy, but did not document the rationale in an ADM. GAO recommended that DHS update its acquisition policy to specify that
ADMs clearly document the rationale of decisions made by DHS leadership. DHS updated staff guidance for writing ADMs, but has not fully addressed the intent of the
recommendation. GAO will continue to assess the clarity of ADM documentation in its ongoing assessments of DHS major acquisition programs. To ensure investment decisions are
informed by the results of acquisition reviews, DHS made several improvements to its policies and processes, although several GAO recommendations aimed at helping DHS better
prioritize investments, strengthen investment management, and mitigate the risk of poor outcomes remained open as of December 2018. Examples of improvements made and
additional changes needed include: In June 2014, the DHS Chief Financial Officer issued a memorandum on the certification of acquisition funding, which instructs components to
certify to DHS's Acquisition Review Board that acquisition programs are fully funded over the next 5 years or to identify trade-offs that can be made between cost, schedule,
and performance to improve affordability to fund the acquisition within existing resources. The memorandum further stipulates that the Acquisition Review Board is to consider
affordability before allowing an acquisition program to proceed through the acquisition process. In 2016, GAO made recommendations to improve the content and timing of these
memos, which DHS subsequently implemented. To help integrate DHS's processes for acquisition oversight, DHS issued new policies outlining the acquisition management,
resource allocation, and requirements processes in 2016. In May 2018, GAO found that these policies met three of four identified key portfolio management practices to achieve
a balanced mix of new projects. DHS partially addressed a fourth key practice to continually make go/no go decisions to rebalance the portfolio by conducting requirements
reviews annually and when new investments are identified. However, as of December 2018, DHS had not fully implemented this process. In addition, DHS did not reassess programs
that breached established thresholds or leverage information gathered from reviews of completed programs to apply lessons learned to active acquisition programs. In response,
GAO recommended that DHS update its acquisition management policy to meet these key portfolio management practices. DHS concurred with the recommendation and stated that as of
December 2018 it was updating its acquisition management policy accordingly. To ensure investment decisions are informed by accurate, timely acquisition data, DHS established
an Acquisition Program Health Assessment process in October 2016. Through these assessments, the components and other stakeholders provide data on all major acquisition
programs to DHS leadership on a variety of measures, including operational testing, cost estimates, schedule risk, and performance requirements, among other things. DHS
officials reported that the assessments are being used to inform DHS oversight activities, but there have been challenges ensuring the assessments are submitted in a timely
manner. DHS officials also indicated they are considering additional changes to the assessments, such as including additional metrics with a future-looking
perspective.      To address budget disparities and inconsistencies across components, in 2014 DHS proposed and in 2015 Congress implemented a common
appropriations structure for the department. In April 2018, GAO reported that DHS's fiscal year 2016 President's budget request was the first to use this common
appropriations structure. In that review, GAO also found that under the new common appropriations structure, costs of operating and sustaining specific acquisition
programs—such as costs for maintenance, spares, and personnel—were not transparently reported to Congress because reporting was oriented by mission instead of by
individual acquisition programs. As a result, GAO concluded that Congress will lack important information necessary for oversight  of operations and support costs—which
can account for up to 70 percent of a program's total cost—and recommended that  DHS add data on program-level operations and support costs to Congressional reports.
DHS agreed. To help ensure that sufficient management resources are identified and aligned, the DHS Acting Deputy Undersecretary for Management issued an acquisition decision
memorandum in April 2015 to clarify acquisition oversight roles and responsibilities for various offices within DHS. This clarification was provided to help DHS ensure
consistent, effective oversight of its acquisition programs and it noted that each DHS office with an acquisition oversight role can provide a unique perspective based on its
area of expertise. Additionally, in December 2016, DHS approved a new staffing instruction requiring major acquisition programs to submit and annually update staffing plans,
track critical staffing vacancies quarterly, and develop mitigation strategies to address staffing gaps, among other things. DHS began this new process in 2017 by
consolidating and analyzing staffing data from major acquisition programs, and continued to require annual staffing plan updates in 2018. Some of the programs participating in
the pilot experienced delays in completing the assessments, potentially limiting their effectiveness. Officials reported DHS was soliciting feedback from the components to
improve these staffing assessments. To help ensure acquisition program requirements are reviewed and validated, the Secretary of DHS directed the creation of the DHS Joint
Requirements Council (JRC) in June 2014, which GAO had recommended in November 2008. DHS reported that the JRC intended to look at cross-component requirements and develop
recommendations for investment, as well as changes to training, organization, laws, and operational processes and procedures. In October 2016, GAO found that the JRC had begun
to review or validate capability and requirements documents, but as of December 2018, the JRC had yet to make prioritized recommendations for investment. Despite these
continuing efforts, GAO continues to find in its ongoing assessment of DHS's acquisition portfolio that DHS is still struggling to manage some of its major acquisition
programs. GAO will continue to evaluate DHS's major acquisition programs in its ongoing assessments. Given the diversity of DHS's missions, DHS needs a cross-component and
cross-functional perspective to guide both budget and acquisition decisions over time. Without such a perspective, it will likely be difficult for DHS to develop a unified
strategy to fully address GAO's action.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Homeland Security,3/29/2019
2013,23,8,"http://www.gao.gov/duplication/action_tracker/653208#t=7
",Addressed,No,General government: Agencies' Use of Strategic Sourcing (2013-23),"Selected agencies could better leverage their buying power and achieve additional savings by directing more procurement spending to existing strategically sourced contracts
and further expanding strategic sourcing practices to their highest spending procurement categories—savings of 1 percent from selected agencies' procurement spending alone
would equate to over $4 billion."," The Secretary of Homeland Security should direct the appropriate officials to establish utilization and savings goals for the portfolio of strategic sourcing contracts
related to information technology services. This action was identified in GAO's September 2015 report, Strategic Sourcing: Opportunities Exist to Better Manage Information
Technology Services Spending (GAO-15-549), and was added to the Action Tracker in April 2016."," The Department of Homeland Security (DHS) has taken steps to establish utilization and savings goals for its strategic sourcing contracts related to information technology
services, as suggested in GAO's September 2015 report. In February 2016, the department's Strategic Sourcing Program Office established utilization goals as well as savings
goals for each of its strategic sourcing portfolios including information technology services. These actions should allow DHS to better implement strategic sourcing practices
and improve its ability to realize cost savings.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Homeland Security,11/15/2016
2013,23,3,"http://www.gao.gov/duplication/action_tracker/653208#t=2
",Addressed,Yes,General government: Agencies' Use of Strategic Sourcing (2013-23),"Selected agencies could better leverage their buying power and achieve additional savings by directing more procurement spending to existing strategically sourced contracts
and further expanding strategic sourcing practices to their highest spending procurement categories—savings of 1 percent from selected agencies' procurement spending alone
would equate to over $4 billion."," The Director of the Office of Management and Budget (OMB) should issue updated government-wide guidance on calculating savings, establish metrics to measure progress toward
goals, and identify spending categories most suitable for strategic sourcing."," OMB has addressed this action, which GAO suggested in April 2013 based on findings and recommendations in its September 2012 report. In December 2012, OMB established a
council to lead efforts to increase the government-wide management and sourcing of goods and services. In February 2014, this council approved the general principles for
calculating savings for federal strategic sourcing initiatives, which were then circulated to agencies. In addition, in May 2015, OMB issued category management guidance
applicable to 10 categories of government-wide spending which, according to OMB, represent the majority of government-wide spending. The guidance provided preliminary metrics
including spending under management, savings, and reduced contract duplication. OMB's third quarter update for fiscal year 2015 contained specific goals and metrics for
items such as laptop and desktop computers in the information technology procurement category, including metrics for measuring savings, spending under management, and
duplicative contracts. In February 2016, OMB's Office for Federal Procurement Policy (OFPP) named managers for the government's remaining high-spend categories, and in
June 2016, OFPP officials reported that proposed goals and metrics for these categories were approved.  In addition,  OMB has issued metrics and targets for spending
under management, which assesses both spending at the agency level and agency participation in government-wide solutions. These actions should allow OMB to lead agencies in
realizing cost savings through strategic sourcing efforts.",Cost Savings & Revenue Enhancement,Executive Branch,Office of Management and Budget,11/15/2016
2013,23,9,"http://www.gao.gov/duplication/action_tracker/653208#t=8
",Addressed,Yes,General government: Agencies' Use of Strategic Sourcing (2013-23),"Selected agencies could better leverage their buying power and achieve additional savings by directing more procurement spending to existing strategically sourced contracts
and further expanding strategic sourcing practices to their highest spending procurement categories—savings of 1 percent from selected agencies' procurement spending alone
would equate to over $4 billion."," To better promote federal agency accountability for implementing the federal strategic sourcing and category management initiatives, the Administrator of Federal Procurement
Policy should ensure that transition plans are submitted and monitored as required by strategic sourcing and category management guidance. This action was identified in
GAO's October 2016 report, Federal Procurement: Smarter Buying Initiatives Can Achieve Additional Savings, but Improved Oversight and Accountability Needed (GAO-17-164), and
was added to the Action Tracker in April 2017."," The Office of Management and Budget (OMB) reported it took steps to ensure that agency transition plans are submitted and monitored in accordance with guidance, as GAO
recommended in October 2016. To better promote agency accountability for implementing category management, OMB policy stipulates that certain contracts are mandatory and has
required agencies to submit plans detailing how they will transition to using those contracts. In January 2018, OMB staff reported that they used agency transition plans
(required under the 2015 OMB memorandum related to the acquisition of desktop and laptop computers) to maximize the government's collective buying power through
government-wide buying events. Successful implementation of these efforts should help OMB hold agencies accountable for implementing Category Management and increasing cost
savings. ",Cost Savings & Revenue Enhancement,Executive Branch,Office of Management and Budget,3/21/2018
2013,23,10,"http://www.gao.gov/duplication/action_tracker/653208#t=9
",Addressed,Yes,General government: Agencies' Use of Strategic Sourcing (2013-23),"Selected agencies could better leverage their buying power and achieve additional savings by directing more procurement spending to existing strategically sourced contracts
and further expanding strategic sourcing practices to their highest spending procurement categories—savings of 1 percent from selected agencies' procurement spending alone
would equate to over $4 billion."," To better promote federal agency accountability for implementing the federal strategic sourcing and category management initiatives, the Administrator of Federal Procurement
Policy should update the Leadership Council charter to establish an expectation that Leadership Council agencies develop agency-specific targets for use of the solutions
approved. This action was identified in GAO's October 2016 report, Federal Procurement: Smarter Buying Initiatives Can Achieve Additional Savings, but Improved Oversight and
Accountability Needed (GAO-17-164), and was added to the Action Tracker in April 2017."," The Office of Management and Budget (OMB) has taken steps to promote federal agency accountability for implementing category management, as GAO recommended in October 2016.
Rather than updating the Category Management Leadership Council charter, OMB staff stated that accountability could be accomplished through category management governance and
reporting procedures and processes. OMB instituted metrics to assess agency adoption of category management strategies. For example, OMB established agencies' baseline
spending through agency-wide mandatory-use contracts, government-wide contracts, and best-in-class contracts, which are those determined by OMB to meet certain characteristics
of strategic sourcing. OMB also established a target for federal agencies to increase spend under management by 20 percent by the end of fiscal year 2018. As of January 2018,
OMB reported that it had established agency-specific targets for best-in-class contracts and that it monitors actual spending to hold agencies accountable for progress toward
meeting goals. Successful implementation of these efforts should help OMB hold agencies accountable for implementing category management and achieving increased cost savings.",Cost Savings & Revenue Enhancement,Executive Branch,Office of Management and Budget,3/21/2018
2013,23,11,"http://www.gao.gov/duplication/action_tracker/653208#t=10
",Addressed,Yes,General government: Agencies' Use of Strategic Sourcing (2013-23),"Selected agencies could better leverage their buying power and achieve additional savings by directing more procurement spending to existing strategically sourced contracts
and further expanding strategic sourcing practices to their highest spending procurement categories—savings of 1 percent from selected agencies' procurement spending alone
would equate to over $4 billion."," To better promote federal agency accountability for implementing the federal strategic sourcing and category management initiatives, the Administrator of Federal Procurement
Policy should revise the 2015 category management guidance to establish a process for setting targets and performance measures for each Leadership Council agency's adoption of
proposed strategic sourcing and category management solutions and ensure agency specific targets and measures are set. This action was identified in GAO's October 2016
report, Federal Procurement: Smarter Buying Initiatives Can Achieve Additional Savings, but Improved Oversight and Accountability Needed (GAO-17-164), and was added to the
Action Tracker in April 2017."," OMB has taken steps to track and measure the progress of each Leadership Council agency toward implementing category management, as GAO recommended in October 2016. For
example, OMB instituted the metrics to assess agency adoption of category management strategies. OMB established agencies' baseline spending through agency-wide
mandatory-use contracts, government-wide contracts, and best-in-class contracts, which are those determined by OMB to meet certain characteristics of strategic sourcing. As of
January 2018, OMB reported that it had established agency-specific targets for best-in-class contracts and that it monitors actual spending to hold agencies accountable.
Successful implementation of these efforts should help OMB hold agencies accountable for implementing category management and achieving increased cost savings.",Cost Savings & Revenue Enhancement,Executive Branch,Office of Management and Budget,3/21/2018
2013,23,6,"http://www.gao.gov/duplication/action_tracker/653208#t=5
",Addressed,Yes,General government: Agencies' Use of Strategic Sourcing (2013-23),"Selected agencies could better leverage their buying power and achieve additional savings by directing more procurement spending to existing strategically sourced contracts
and further expanding strategic sourcing practices to their highest spending procurement categories—savings of 1 percent from selected agencies' procurement spending alone
would equate to over $4 billion."," The Secretary of the Air Force should direct appropriate officials to conduct a comprehensive analysis of information technology services spending to reduce duplicative
contracts; implement metrics to measure use of strategically sourced contracts at the military department level; develop guidance, goals, and metrics for the resulting
savings; and review the benefits and disadvantages of standardized labor categories for primary strategic sourcing vehicles. This action was identified in GAO's September 2015
report, Strategic Sourcing: Opportunities Exist to Better Manage Information Technology Services Spending (GAO-15-549), and was added to the Action Tracker in April 2016."," The Air Force has taken steps to improve strategic sourcing of IT services as recommended by GAO in its September 2015 report. The Air Force established the IT Business
Analytics Office, which subsequently conducted an in-depth analysis of spending on IT hardware, software, and services. The Air Force has a mandatory use policy in place
directing all activities to use its strategically sourced contract vehicles for IT services. In April 2018, the Air Force provided documentation that it is monitoring
utilization of strategically sourced contract vehicles and established an overarching goal to reduce IT costs by 20 percent. The Air Force reported that its use of
strategically sourced vehicles has increased and that it has achieved savings of 5 to 20 percent using its strategically sourced contracts compared with other sources. In
addition, the Air Force instituted a formal category management program which is to develop standard processes, procedures, and best practices and to facilitate data analysis,
as well as performance measurement and reporting. Finally, the Air Force reported that it reviewed labor categories under certain IT services contracts and did not identify
opportunities for standardization; however, the Air Force reported that it has collaborated with the Office of Management and Budget's Category Management initiative to
share and analyze data on IT service labor rates to inform federal strategic sourcing efforts. These efforts should help the Air Force to improve strategic sourcing efforts
and achieve increased cost savings. ",Cost Savings & Revenue Enhancement,Executive Branch,Department of the Air Force,10/10/2018
2013,23,12,"http://www.gao.gov/duplication/action_tracker/653208#t=11
",Addressed,Yes,General government: Agencies' Use of Strategic Sourcing (2013-23),"Selected agencies could better leverage their buying power and achieve additional savings by directing more procurement spending to existing strategically sourced contracts
and further expanding strategic sourcing practices to their highest spending procurement categories—savings of 1 percent from selected agencies' procurement spending alone
would equate to over $4 billion."," To better promote federal agency accountability for implementing the federal strategic sourcing and category management initiatives, the Administrator of Federal Procurement
Policy should report on agency specific targets and metrics as part of the category management Cross-Agency Priority goal."," The Office of Management and Budget (OMB)  agreed that agency specific targets and metrics should be reported, as GAO recommended in October 2016. In the second quarter
Fiscal Year 2018 Cross-Cutting Goal Action Plan, OMB reported on both performance metrics and targets for using strategic sourcing and category management. The action plan
included two metrics: (1) agencies' 2018 goals for spend under management and (2) agencies' 2018 goals for use of best-in-class contracts. The action plan also shows
agencies' current progress in meeting goals associated with those metrics.  As a result of these steps, federal agencies can be held more accountable for implementing
the category management initiative.",Cost Savings & Revenue Enhancement,Executive Branch,Office of Management and Budget,10/10/2018
2013,23,1,"http://www.gao.gov/duplication/action_tracker/653208#t=0
",Addressed,Yes,General government: Agencies' Use of Strategic Sourcing (2013-23),"Selected agencies could better leverage their buying power and achieve additional savings by directing more procurement spending to existing strategically sourced contracts
and further expanding strategic sourcing practices to their highest spending procurement categories—savings of 1 percent from selected agencies' procurement spending alone
would equate to over $4 billion."," The Secretary of Defense should evaluate the need for additional strategic sourcing resources, evaluate existing acquisition strategies, and focus on the Department of
Defense's (DOD) highest-spending categories. "," DOD has taken action to improve department-wide strategic sourcing efforts, as GAO recommended in 2012, by implementing the Office of Management and Budget's (OMB) Category
Management initiative. OMB established metrics to measure agency progress in implementing category management and increasing use of strategic sourcing, including agency-wide
mandatory-use contracts, government-wide contracts, and best-in-class contracts, which are those determined by OMB to meet certain characteristics of strategic sourcing. For
example, OMB established a target for federal agencies to increase spend under management by 20 percent by the end of fiscal year 2018. DOD's target is to increase spend
under management from a baseline of 33 percent in fiscal year 2016 to 39 percent in fiscal year 2018. To further implement category management throughout the department, DOD
appointed a leader in December 2017 to initiate key reforms, including the development of a department-wide governance structure to align with the federal initiative along
with performance goals and targets for cost savings. Successful implementation of these efforts should help DOD improve strategic sourcing efforts and achieve cost savings.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/21/2018
2013,23,2,"http://www.gao.gov/duplication/action_tracker/653208#t=1
",Addressed,No,General government: Agencies' Use of Strategic Sourcing (2013-23),"Selected agencies could better leverage their buying power and achieve additional savings by directing more procurement spending to existing strategically sourced contracts
and further expanding strategic sourcing practices to their highest spending procurement categories—savings of 1 percent from selected agencies' procurement spending alone
would equate to over $4 billion."," The Secretary of Veterans Affairs should evaluate strategic sourcing opportunities, set goals, and establish metrics."," The Department of Veterans Affairs (VA) has evaluated strategic sourcing opportunities and set goals and metrics, as GAO recommended in September 2012. In fiscal year 2014,
VA reported it was evaluating VA's top 20 spending categories for strategic sourcing opportunities, and that its spend analysis team has completed 40 internal strategic
sourcing business cases in the top spending areas, such as medical supplies as well as information technology (IT) services. VA officials reported that six strategic sourcing
contracts had been awarded or were expected to be awarded based on these business cases. VA has also focused on goals and metrics such as increasing managed spending for IT
products and services. For example, IT Support Services was VA's 9th highest category of spending in fiscal year 2013. VA reported setting a specific goal to increase IT
managed spending by 5 percent by directing more IT spending to its IT strategic sourcing contracts. In addition, VA reports its Strategic Acquisition Center implemented a
method to track utilization of strategically sourced contracting vehicles that it has awarded. Finally, VA continues to track cost avoidance associated with the utilization of
strategic sourcing vehicles. As a result of these actions, VA avoided costs of about $3.6 billion from fiscal years 2013 through 2015. Going forward, these actions should
allow VA to better implement strategic sourcing practices.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Veterans Affairs,3/6/2015
2013,23,7,"http://www.gao.gov/duplication/action_tracker/653208#t=6
",Addressed,Yes,General government: Agencies' Use of Strategic Sourcing (2013-23),"Selected agencies could better leverage their buying power and achieve additional savings by directing more procurement spending to existing strategically sourced contracts
and further expanding strategic sourcing practices to their highest spending procurement categories—savings of 1 percent from selected agencies' procurement spending alone
would equate to over $4 billion."," The Administrator of the National Aeronautics and Space Administration (NASA) should direct the appropriate officials to use existing analyses of spending to reduce
duplicative contracts; implement use policies and metrics to measure use of strategically sourced contracts; and develop guidance, goals, and metrics for the resulting
savings. This action was identified in GAO's September 2015 report, Strategic Sourcing: Opportunities Exist to Better Manage Information Technology Services Spending
(GAO-15-549), and was added to the Action Tracker in April 2016."," In September 2018, NASA provided documentation that it implemented planned actions, including revising the NASA strategic sourcing guide, to include instructions related to
establishment of performance metrics and updating the NASA federal acquisition regulation supplement to include mandatory use policies, consistent with GAO's September 2015
recommendation. In December 2017, NASA reported implementing a plan to consolidate its information technology (IT) procurements in part through the use of strategic sourcing.
NASA also reported that it reviewed policies across NASA Centers to develop and implement a standardized policy which establishes, where applicable, mandatory consideration of
NASA's strategically sourced IT services vehicles. In addition, NASA reported that it identified methodologies for the establishment of goals and metrics to measure and track
strategic sourcing savings. These efforts should help NASA to improve strategic sourcing efforts and achieve increased cost savings.",Cost Savings & Revenue Enhancement,Executive Branch,National Aeronautics and Space Administration,3/29/2019
2013,23,5,"http://www.gao.gov/duplication/action_tracker/653208#t=4
",Addressed,Yes,General government: Agencies' Use of Strategic Sourcing (2013-23),"Selected agencies could better leverage their buying power and achieve additional savings by directing more procurement spending to existing strategically sourced contracts
and further expanding strategic sourcing practices to their highest spending procurement categories—savings of 1 percent from selected agencies' procurement spending alone
would equate to over $4 billion."," The Secretary of the Navy should direct appropriate officials to conduct a comprehensive analysis of information technology services spending to reduce duplicative contracts
and to implement utilization metrics and monitor agency efforts to comply with the Navy's existing use policies for IT services. This action was identified in GAO's
September 2015 report, Strategic Sourcing: Opportunities Exist to Better Manage Information Technology Services Spending (GAO-15-549), and was added to the Action Tracker in
April 2016."," In January 2018, the Navy reported that it aligned its strategic sourcing efforts with the Office of Management and Budget's (OMB) Category Management initiative, and in
August 2018 GAO determined that the Navy completed an analysis of information technology (IT) services spending and established metrics to monitor progress and assess
compliance with IT services use policies, consistent with GAO's September 2015 recommendation. OMB instituted metrics to assess agency use of agency-wide mandatory-use
contracts, government-wide contracts, and best-in-class contracts, which are those determined by OMB to meet certain strategic sourcing characteristics. In aligning its
efforts to category management, the Navy is better positioned to transition to category management and monitor results. These efforts to monitor spending and increase spend
under management should help the Navy reduce contract duplication and achieve increased cost savings.",Cost Savings & Revenue Enhancement,Executive Branch,Department of the Navy,3/29/2019
2013,23,4,"http://www.gao.gov/duplication/action_tracker/653208#t=3
",Partially Addressed,Yes,General government: Agencies' Use of Strategic Sourcing (2013-23),"Selected agencies could better leverage their buying power and achieve additional savings by directing more procurement spending to existing strategically sourced contracts
and further expanding strategic sourcing practices to their highest spending procurement categories—savings of 1 percent from selected agencies' procurement spending alone
would equate to over $4 billion."," The Secretary of the Army should direct appropriate officials to conduct a comprehensive analysis of information technology (IT) services spending to reduce duplicative
contracts; implement policies encouraging the use of strategically sourced contracts and metrics to measure use of these contracts at the military department level; develop
guidance, goals, and metrics for the resulting savings; and review the benefits and disadvantages of standardized labor categories for services contracts. This action was
identified in GAO's September 2015 report, Strategic Sourcing: Opportunities Exist to Better Manage Information Technology Services Spending (GAO-15-549), and was added to the
Action Tracker in April 2016. "," The Army has taken steps to improve strategic sourcing of IT services, as recommended by GAO in its September 2015 report. In January 2019, the Army reported that the
Secretary of the Army plans to issue a directive no later than March 2019 that establishes a Category Management Accountable Official who will utilize category management
principles. These are principles outlined by the Office of Management and Budget's category management initiative. The directive also will designate an IT category manager
to ensure enterprise acquisition of the department's IT services, including proactive strategic cost management and enabling that metrics for savings are met across the
Army's IT spending. The Army also reported in January 2019 that as IT category managers integrate category management principles into the Army's IT enterprise governance
and execution structure, they will consider standard labor categories as applicable. In addition, the Army previously reported that it assessed its IT services spending and
set a target to increase utilization of the Computer Hardware, Enterprise Software and Solutions vehicle, a mandatory source for IT hardware and a preferred source for IT
services. The Army also issued a policy in 2015 that requires buyers to consider an approved list of preferred sources during market research. The Army reported that it
measures utilization of mandatory and preferred sources which include best-in-class solutions, which are those determined by the Office of Management and Budget to meet
certain strategic sourcing characteristics. Issuance of the directive combined with these efforts should help the Army to improve strategic sourcing efforts and achieve
increased cost savings.",Cost Savings & Revenue Enhancement,Executive Branch,Department of the Army,3/29/2019
2014,19,2,"http://www.gao.gov/duplication/action_tracker/661888#t=1
",Addressed,No,General government: Reverse Auctions in Government Contracting Including Commercial Items (2014-19),"Due to increasing government use of reverse auctions—with over $1 billion awarded in contracts in fiscal year 2012—additional guidance may help maximize opportunities to
increase competition and improve the accuracy of estimated cost savings."," The Director of the Office of Management and Budget (OMB) should issue government-wide guidance advising agencies to collect and analyze data on the level of interactive
bidding and, where applicable, fees paid, to determine the cost effectiveness of using reverse auctions, and disseminating best practices from agencies on their use of reverse
auctions related to maximizing competition and savings."," OMB has addressed GAO's December 2013 recommendation by issuing government-wide guidance to agencies about how to collect and analyze data regarding the interactive bidding
and amount of fees paid for the use of reverse auctions. In June 2015, the Office of Federal Procurement Policy, within OMB, released a memorandum that outlined the benefits
of reverse auctions and key considerations when using them. For example, the memorandum asks agencies to consider whether a requirement is suitable for purchase through a
reverse auction, whether the selected reverse auction tool is capturing data from prior transactions, and if proper internal controls were being followed. The memorandum also
discusses key considerations for agencies when using a third-party vendor, such as examination of fees, role of government contracting officials, and contract data ownership.
By issuing government-wide guidance, OMB has taken steps to help agencies maximize opportunities to increase competition and achieve greater cost savings.",Cost Savings & Revenue Enhancement,Executive Branch,Office of Management and Budget,11/19/2015
2014,19,1,"http://www.gao.gov/duplication/action_tracker/661888#t=0
",Partially Addressed,Yes,General government: Reverse Auctions in Government Contracting Including Commercial Items (2014-19),"Due to increasing government use of reverse auctions—with over $1 billion awarded in contracts in fiscal year 2012—additional guidance may help maximize opportunities to
increase competition and improve the accuracy of estimated cost savings.", The Director of the Office of Management and Budget (OMB) should take steps to amend the Federal Acquisition Regulation (FAR) to address agencies' use of reverse auctions.," As of November 2018, the FAR Council, which is chaired by the Administrator of the Office of Federal Procurement Policy within OMB, has taken initial steps to amend the FAR
to address agencies' use of reverse auctions, as GAO recommended in December 2013. Reverse auctions differ from traditional auctions in that sellers compete against one
another to provide the lowest price or best value offer to a buyer. As GAO reported in December 2013, confusion exists among agencies and vendors regarding the use of reverse
auctions in acquisitions. OMB generally concurred with GAO's December 2013 recommendation. In November 2018, FAR Council members issued a timetable for the proposed regulatory
changes to address the use of reverse auctions in response to GAO's recommendations and 2015 guidance released by the Office of Federal Procurement Policy. The notice of
proposed rulemaking was planned for January 2019 and the corresponding comment period was planned to end March 2019. Taking steps to amend the FAR could help mitigate
confusion among agencies and vendors about how to use reverse auctions and maximize potential benefits.",Cost Savings & Revenue Enhancement,Executive Branch,Office of Management and Budget,3/29/2019
2016,3,1,"http://www.gao.gov/duplication/action_tracker/676171#t=0
",Not Addressed,No,Defense: Weapon System Portfolio Management (2016-03),"By using portfolio management more effectively, the Department of Defense could help ensure that the more than $100 billion it spends annually on weapon system acquisitions
contributes to its strategic goals and could reduce the potential for overlapping and unnecessarily duplicative investments."," The Department of Defense (DOD) should designate the Deputy Secretary of Defense, or some appropriate delegate, responsibility for providing sustained leadership for
portfolio management efforts and implementing DOD Directive 7045.20 on Capability Portfolio Management."," No executive action taken. As of December 2018, DOD had not designated the Deputy Secretary of Defense, or some appropriate delegate, responsibility for providing sustained
leadership for portfolio management efforts and implementing DOD Directive 7045.20 on Capability Portfolio Management, as GAO recommended in August 2015. In response to
GAO's August 2015 recommendation, DOD stated that it did not plan to designate an official responsible for overseeing portfolio management. DOD also stated that the Deputy
Secretary of Defense already makes portfolio management decisions in the context of DOD's budget process and that, as long as these decisions are informed by the requirements
and acquisition communities, they are sufficient to adjust portfolios to meet the military's needs. However, as GAO reported in August 2015, key DOD portfolio
management-related efforts, including some designed to inform the budget process and some called for in guidance, have lacked sustained leadership and been inconsistently
implemented. If the Deputy Secretary of Defense or an appropriate delegate assumed leadership for portfolio management, it could help ensure portfolio management policy as
well as other portfolio management efforts are more consistently implemented throughout the department.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/29/2019
2016,3,2,"http://www.gao.gov/duplication/action_tracker/676171#t=1
",Not Addressed,No,Defense: Weapon System Portfolio Management (2016-03),"By using portfolio management more effectively, the Department of Defense could help ensure that the more than $100 billion it spends annually on weapon system acquisitions
contributes to its strategic goals and could reduce the potential for overlapping and unnecessarily duplicative investments.", The Department of Defense (DOD) should revise DOD Directive 7045.20 on Capability Portfolio Management in accordance with the best practices GAO has identified.," No executive action taken. In January 2019, responsibility for DOD Directive 7045.20 was transferred to the Office of the Under Secretary of Defense for Acquisition and
Sustainment from the Office of the Under Secretary of Defense for Policy, which sponsored the directive when it was issued. The official who is now responsible for the policy
told GAO in February 2019 that his office plans to revise the policy as soon as practicable but that he had not yet begun the update that GAO recommended in August 2015. As
GAO reported at that time, having an enterprise-level portfolio management policy that is consistent with best practices is necessary to provide a solid foundation for future
portfolio management efforts.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/29/2019
2016,3,3,"http://www.gao.gov/duplication/action_tracker/676171#t=2
",Not Addressed,No,Defense: Weapon System Portfolio Management (2016-03),"By using portfolio management more effectively, the Department of Defense could help ensure that the more than $100 billion it spends annually on weapon system acquisitions
contributes to its strategic goals and could reduce the potential for overlapping and unnecessarily duplicative investments."," The Department of Defense (DOD) should require annual enterprise-level portfolio reviews that incorporate key portfolio review elements, including information from the
requirements, acquisition, and budget processes."," No executive action taken. As of December 2018, DOD had not required annual enterprise-level portfolio reviews that incorporate key portfolio review elements, including
information from the requirements, acquisition, and budget processes, as GAO recommended in August 2015. GAO concluded at that time that enterprise-level reviews of DOD's
plans and acquisition programs were stove-piped within the requirements, acquisition, and budgeting communities. However, integrated portfolio reviews could help address this
problem. In November 2018 and February 2019, officials from the acquisition and requirements communities told GAO that while they continue to assess portfolios within their
sphere of responsibility on an ongoing basis, they do not conduct annual integrated portfolio reviews that consider information from the requirements, acquisition, and budget
processes. GAO continues to believe that conducting annual enterprise-level portfolio reviews incorporating the key review elements GAO identified in 2015 would help ensure
DOD has the information it needs to craft weapon system investment plans that are affordable, balance near- and long-term needs, and maximize return on investment.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/29/2019
2016,3,4,"http://www.gao.gov/duplication/action_tracker/676171#t=3
",Partially Addressed,No,Defense: Weapon System Portfolio Management (2016-03),"By using portfolio management more effectively, the Department of Defense could help ensure that the more than $100 billion it spends annually on weapon system acquisitions
contributes to its strategic goals and could reduce the potential for overlapping and unnecessarily duplicative investments."," The Department of Defense (DOD) should direct the requirements, acquisition, and budget communities to collaborate on their portfolio management data needs and develop a
formal implementation plan for meeting those needs either by building on the database the Joint Staff is developing or investing in new analytical tools."," As of December 2018, DOD had not developed a formal implementation plan for meeting its portfolio management data needs, as GAO recommended in August 2015. In response to
GAO's August 2015 recommendation, DOD agreed with the need to further develop portfolio management tools and ensure access to authoritative data. However, in December 2018
and January 2019, officials from the offices of the Under Secretary of the Defense for Acquisition and Sustainment and the Under Secretary of Defense for Research and
Engineering told us that they continue to rely on ad-hoc data collection efforts and need additional, reliable data for portfolio management. The Joint Staff, which is part of
the requirements community, continues to take steps to improve the databases it manages to help provide this information. In November 2018, the Joint Staff informed GAO that
it is working to update its capability requirements document database to provide DOD with better analytical tools to support portfolio management. Updates to enable users to
better search for and identify existing capabilities are expected to be completed in summer 2019. While these efforts are positive, without an implementation plan to address
DOD's broader portfolio management data needs, DOD might not identify the data needs of all the key communities involved in portfolio management or put itself in a good
position to meet those needs. As GAO concluded in August 2015, these steps are needed to provide portfolio managers with the data and tools to develop a weapon system
investment plan that is affordable, strategy driven, and balanced between near-term and long-term needs.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/29/2019
2011,15,1,"http://www.gao.gov/duplication/action_tracker/1719#t=0
",Partially Addressed,No,General government: Federal Data Centers (2011-15),Consolidating federal data centers provides opportunity to improve government efficiency.," It will be important for individual agencies to move quickly to correct any missing items in their plans, establish sound baselines so that progress and efficiencies can be
measured, begin their consolidation efforts, track their progress, and report to the Office of Management and Budget (OMB) on their progress over time."," The 24 federal agencies participating in OMB's data center consolidation and optimization efforts have taken steps to consolidate their data centers and achieve cost
savings, as GAO suggested in July 2011; however, significant work remains if they are to achieve OMB's overall planned cost savings goal. Recognizing the importance of these
efforts, Congress enacted information technology reform legislation (commonly referred to as the Federal Information Technology Acquisition Reform Act (FITARA)) in December
2014, and then extended the sunset of the law's data center-related provisions to the end of fiscal year 2020. The law requires each of the 24 agencies participating in the
Federal Data Center Consolidation Initiative (FDCCI) to submit to OMB a comprehensive inventory of the data centers owned, operated, or maintained by or on behalf of the
agency, as well as a multiyear strategy to consolidate and optimize the agency's data centers. The multiyear strategy is to include, among other things, performance metrics
to measure progress toward FDCCI goals, a timeline for agency activities to be completed under FDCCI, and year-by-year calculations of investment and cost savings through
fiscal year 2020, broken down by each year. In addition, OMB guidance requires agencies to report quarterly on data center-related cost savings and avoidances. In August 2016,
OMB issued guidance on the next phase of FDCCI, referred to as the Data Center Optimization Initiative (DCOI). This guidance continued the quarterly reporting and required
agencies to submit the multiyear strategies noted and to report on data center consolidation cost savings through fiscal year 2018. In addition, as of August 2016, OMB's
publicly available dashboard website provided data related to agencies' closures, cost savings, and optimization performance metrics. In November 2018, OMB released for
public comment draft guidance which is intended to provide further guidance and goals for the initiative through 2020. When OMB established FDCCI in 2010, it set a strategic
goal to close 40 percent of the federal government's data centers; however, this goal was changed when OMB established DCOI in 2016. The new closure goal was to close
approximately 6,300 data centers by the end of fiscal year 2018. As of August 2018, agencies reported that 6,250 data centers were closed. Agencies also reported that they
planned to close an additional 1,009 data centers—for a total of 7,259 closed—by the end of fiscal year 2018. By planning to close these facilities (approximately 60
percent of the total inventory), federal agencies were on track to meet OMB's closure goal. When OMB established DCOI in 2016, agencies were expected to achieve an
additional $2.7 billion in further data center-related cost savings and avoidances spanning fiscal years 2016 through 2018. As of August 2018, agencies reported achieving
$1.94 billion in cost savings for fiscal years 2016 through 2018, with plans for achieving another $0.42 billion through fiscal year 2018, for a total cost savings of $2.36
billion in addition to the $2.5 billion saved through fiscal year 2015. While 19 agencies met or were planning to meet their individual OMB-established cost and savings
avoidance targets, 5 agencies reported planned cost savings and avoidances in their DCOI strategic plans that would not meet their targets. As a result, the 24 agencies'
total planned DCOI savings is almost $367 million less than OMB's goal of $2.7 billion. Agencies cited several reasons for the lower estimates, including delays in DCOI
project funding which resulted in the expected benefits being realized later than fiscal year 2018. Agencies also said the targets did not reflect individual agency
circumstances. Agencies have been working toward OMB's DCOI savings goals since fiscal year 2016; however, almost one-quarter of the agencies are not planning to meet
OMB's targets. Until all agencies plan to meet and achieve OMB's data center-related savings targets, the agencies will likely not realize the expected financial benefits
from DCOI. Going forward, it will continue to be important for agencies to fully report their data center inventories and develop effective strategies for consolidating and
optimizing their data centers pursuant to FITARA. It will also be important for agencies to report progress in achieving cost savings and cost avoidances to OMB; otherwise,
Congress may be limited in its ability to oversee agencies' progress against key initiative goals.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of Agriculture, Department of Commerce, Department of Defense, Department of Education, Department of Energy, Department of Health and Human Services, Department of Homeland Security, Department of Housing and Urban Development, Department of the Interior, Department of Justice, Department of Labor, Department of State, Department of Transportation, Department of the Treasury, Department of Veterans Affairs, Environmental Protection Agency, General Services Administration, National Aeronautics and Space Administration, National Science Foundation, Nuclear Regulatory Commission, Office of Personnel Management, Small Business Administration, Social Security Administration, U.S. Agency for International Development",3/29/2019
2011,15,2,"http://www.gao.gov/duplication/action_tracker/1719#t=1
",Partially Addressed,No,General government: Federal Data Centers (2011-15),Consolidating federal data centers provides opportunity to improve government efficiency.," The Office of Management and Budget (OMB) should work with agencies to establish goals and targets for consolidation (both in terms of cost savings and reduced data centers),
maintain strong oversight of the agenciesÂ’ efforts, and look for consolidation opportunities across agencies."," Since 2011, OMB has taken steps to look for data center consolidation opportunities across agencies, as GAO suggested in March 2011; however, continued evidence of agencies
not fully reporting their savings demonstrates the importance of OMB's continued oversight. In 2013, OMB issued guidance that required agencies to report quarterly on data
center-related cost savings and avoidances. Recognizing the importance of this initiative, Congress enacted information technology reform legislation (commonly referred to as
the Federal Information Technology Acquisition Reform Act, or FITARA)) in December 2014 and then extended the sunset of the law's data center-related provisions to the end
of fiscal year 2020. The law requires agencies and OMB to annually report on, among other things, progress in consolidating federal data centers and the associated savings.
Specifically, OMB is to develop and make publicly available a goal, broken down by year, for the amount of planned cost savings and for optimization improvements achieved
through the Federal Data Center Consolidation Initiative (FDCCI). In addition, OMB is required to compare reported cost savings and optimization improvements against those
goals for each year thereafter through fiscal year 2020. In August 2016, OMB issued guidance on the next phase of FDCCI, referred to as the Data Center Optimization Initiative
(DCOI). This guidance continued the quarterly reporting and required agencies to report on data center consolidation cost savings through fiscal year 2018. In addition, as of
August 2016, OMB's publicly available dashboard website provided data related to agencies' closures, cost savings, and optimization performance metrics. In November 2018,
OMB released for public comment draft guidance which is intended to provide further guidance and goals for the initiative through 2020. When OMB established FDCCI in 2010, it
set a strategic goal to close 40 percent of the federal government's data centers; however, this goal was changed when OMB established DCOI in 2016. The new closure goal was
to close approximately 6,300 data centers by the end of fiscal year 2018. As of August 2018, agencies reported 6,250 data centers were closed. Agencies also reported that they
planned to close an additional 1,009 data centers—for a total of 7,259 closed—by the end of fiscal year 2018. By planning to close these facilities (approximately 60
percent of the total inventory), federal agencies were on track to meet OMB's closure goal. When OMB established DCOI in 2016, agencies were expected to achieve an
additional $2.7 billion in further data center-related cost savings and avoidances spanning fiscal years 2016 through 2018. As of August 2018, agencies reported achieving
$1.94 billion in cost savings for fiscal years 2016 through 2018, with plans for achieving another $0.42 billion through fiscal year 2018, for a total cost savings of $2.36
billion in addition to the $2.5 billion saved through fiscal year 2015. While 19 agencies met or were planning to meet their individual OMB-established cost and savings
avoidance targets, 5 agencies reported planned cost savings and avoidances in their DCOI strategic plans that would not meet their targets. As a result, the 24 agencies'
total planned DCOI savings is almost $367 million less than OMB's goal of $2.7 billion. Agencies cited several reasons for the lower estimates, including delays in DCOI
project funding which resulted in the expected benefits being realized later than fiscal year 2018. Agencies also said the targets did not reflect individual agency
circumstances. Agencies have been working toward OMB's DCOI savings goals since fiscal year 2016; however, almost one-quarter of the agencies are not planning to meet
OMB's targets. Until all agencies plan to meet and achieve OMB's data center-related savings targets, the agencies will likely not realize the expected financial benefits
from DCOI. Going forward, it will continue to be important for agencies to fully report their data center inventories and develop effective strategies for consolidating and
optimizing their data centers pursuant to FITARA. It will also be important for agencies to report progress in achieving cost savings and cost avoidances to OMB, otherwise
Congress may be limited in its ability to oversee agencies' progress against key initiative goals.","Fragmentation, Overlap & Duplication",Executive Branch,Office of Management and Budget,3/29/2019
2011,8,1,"http://www.gao.gov/duplication/action_tracker/1712#t=0
",Partially Addressed,No,Defense: DOD's Business Systems (2011-08),Opportunities exist for the Department of Defense to optimize business operations and systems.," The Department of Defense (DOD) needs to develop supporting component architectures and align them with its corporate architecture to complete the federated business
enterprise architecture."," DOD has taken steps to federate its business enterprise architecture, as GAO has recommended since 2007. Specifically, DOD defined a federated approach to its architecture
and initiated an effort to improve it. DOD's federated approach is intended to provide overarching governance across all business systems, functions, and activities within
the department through a coherent family of distinct parent and subsidiary architectures that use a common structure to provide visibility across DOD's efforts. In August
2013, DOD formally chartered its Business Enterprise Architecture Configuration Control Board, which is made up of senior officials representing corporate and component
architecture efforts and is responsible for reviewing proposals and providing recommendations to support component architecture federation and alignment with DOD's corporate
business enterprise architecture. In addition, in September 2017, the department entered into a contract to improve its business enterprise architecture. According to the
department, the objective of the contract is to improve business and system optimization by providing mechanisms to incorporate enterprise architecture content from all
department components. More recently, in October 2018, the department demonstrated that it had developed a taxonomy for the architecture and was in the process of developing a
common approach for modeling (i.e., a federated ontology) for its business enterprise architecture data structures. The department was also in the process of developing a
concept of operations that is intended to clarify the roles and responsibilities for the business enterprise architecture and its federation. However, the department's
effort to complete its federated business architecture remains a work in progress. Specifically, while the department established milestones for delivering functional
requirements incrementally, as of November 2018 the department had not met or revised these milestones. As a result of the department's mixed progress, as of November 2018,
the architecture had not yet been federated through alignment of subordinate architectures with the corporate architecture. Until DOD completes the actions discussed, the
department risks not being able to develop an architecture that covers the entire department, thus making the architecture less useful for informing investment decisions.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/29/2019
2011,8,2,"http://www.gao.gov/duplication/action_tracker/1712#t=1
",Partially Addressed,No,Defense: DOD's Business Systems (2011-08),Opportunities exist for the Department of Defense to optimize business operations and systems.," The Department of Defense (DOD) should leverage its federated architecture to avoid investments that provide similar but duplicative functionality in support of common DOD
activities."," DOD has taken steps to better enable the department to leverage its federated architecture to identify duplicative investments, as GAO suggested in March 2011. For example,
GAO reported in July 2015 that DOD had developed guidance requiring military departments and other defense organizations to use existing business enterprise architecture
content to more proactively identify duplication and overlap. In November 2016, the department provided examples of systems that had been assessed for potential duplication
and overlap based on their associated business activities. In addition, in September 2017, the department entered into a contract to improve the usefulness of the architecture
by delivering three major capabilities, including the ability to conduct process and system reviews within and across domains. According to the department, the objective of
the contract is to improve business and system optimization by providing mechanisms to incorporate enterprise architecture content from all department components and allow for
cross-domain portfolio reviews to include duplication analysis.  Nevertheless, while the department has taken steps to improve its ability to leverage its federated
architecture to avoid investments that provide similar but duplicative functionality in support of common DOD activities, more remains to be accomplished. For example, in July
2015, GAO pointed out that 71 percent of business system portfolio managers surveyed reported that the business enterprise architecture had limited or no success in helping to
reduce the number of business system applications. Further, as of November 2018, the department had not demonstrated that it had delivered planned functional requirements
intended to improve the usefulness of the architecture or that it was actively using its business enterprise architecture to eliminate duplicative systems. Specifically, the
department established milestones for delivering functional requirements incrementally but  as of November 2018 the department had not met or revised these
milestones.  Until DOD improves its existing processes for identifying investments that provide similar but duplicative functionality in support of common DOD activities,
it will continue to risk making unnecessary investments in potentially duplicative business systems.  ","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/29/2019
2011,8,4,"http://www.gao.gov/duplication/action_tracker/1712#t=3
",Partially Addressed,No,Defense: DOD's Business Systems (2011-08),Opportunities exist for the Department of Defense to optimize business operations and systems., The Department of Defense (DOD) must ensure that effective system acquisition management controls are implemented on each business system investment.," As of November 2018, DOD had taken steps to help ensure effective system acquisition management controls were implemented for its business system investments, as GAO
suggested in March 2011. However, the department continues to face challenges ensuring that effective system acquisition and management controls are implemented and reported
on for each business system investment, and that systems consistently deliver benefits and capabilities on time and within budget. For example, in GAO's series of reports on
DOD major automated information systems, GAO pointed out that the department has had mixed success in addressing key acquisition practices, such as risk and requirements
management. In February 2017, the department issued an instruction on business system requirements and acquisition, which defines roles and responsibilities for developing and
validating requirements and for risk management. The department also directed its major automated information systems business programs to adhere to the instruction for
management and oversight. However, GAO reported in May 2018 that the department's February 2017 instruction is not comprehensive, limiting stakeholders' ability to make
informed decisions. Specifically, the instruction does not specify the establishment of baseline cost and schedule estimates and thresholds to identify high risk on cost and
schedule, or periodic (e.g., quarterly and annual) reporting of performance information to decision makers. In May 2018, the Under Secretary of Defense for Acquisition and
Sustainment stated that the department was updating the instruction and would consider adding provisions for establishing thresholds for cost, schedule, and performance
variances and for reporting performance information to stakeholders. However, as of November 2018, the department had not demonstrated that it had updated the instruction.
Further, GAO has continued to identify examples of business systems that do not meet expectations and experience significant cost overruns, schedule slippages, and performance
issues. For example, GAO reported in May 2018 that the projected cost of the Air Force system that provides financial capabilities, such as cost accounting and collections,
had increased about 60 percent from the program's first February 2012 estimate (from approximately $1.43 billion to $2.29 billion). Program officials attributed the cost
increase to underestimating the level of effort that was needed to develop the system within the estimated schedule. The program also experienced a 5-year delay because of a
change in the approach to deliver the system in multiple increments. In addition, the system met three of its four key performance indicators. Officials reported that the
program did not meet the remaining target because it is waiting for an evaluation of cyber test results. Until DOD ensures that effective system acquisition management
controls are implemented for each business system investment, it continues to risk that billions of dollars will not be invested effectively to deliver intended benefits.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/29/2019
2011,8,3,"http://www.gao.gov/duplication/action_tracker/1712#t=2
",Partially Addressed,No,Defense: DOD's Business Systems (2011-08),Opportunities exist for the Department of Defense to optimize business operations and systems., The Department of Defense (DOD) should work to institutionalize its business systems investment process at all levels of the organization.," As of November 2018, DOD had made mixed progress in defining and institutionalizing its business systems investment process at all levels of the organization, as outlined in
GAO's information technology investment management framework (GAO-04-394G) and consistent with requirements set out in 10 U.S.C. § 2222, the Clinger-Cohen Act (40 U.S.C.
§  11313), and relevant guidance. As of November 2018, DOD had issued updates to its certification and approval guidance to allow the department to make better informed
decisions about system certifications. For example, in July 2015, GAO reported that DOD had updated its certification and approval guidance to better inform recommendations on
the resources provided to defense business systems as part of the Planning, Programming, Budgeting, and Execution process. Further, in February 2017, the department issued
policy and guidance that defined tiered business system categories and associated certification decision authorities and certification requirements. However, although the
department included key investment management and legislative requirements in its guidance and policy, these updates did not fully meet GAO's previous recommendations. For
example, the guidance and policy did not specify a process for conducting an assessment or call for the use of actual versus expected performance data and predetermined
thresholds. In addition, the guidance and policy did not call for documents provided to the Defense Business Council to include critical information for conducting
assessments, such as information about system scalability to support additional users or new features in the future and cost in relationship to return on investment. In
addition, the department has faced frequent turnover in leadership positions associated with managing its business system investments and the department has not yet
demonstrated how it intends to implement a statutory provision designating the Chief Management Officer as the Chief Information Officer for defense business systems. Until
the department takes additional steps to implement GAO's portfolio of recommendations aimed at improving its business system investment management efforts, it will continue
to be at an increased risk of failing to identify and address important issues associated with its large-scale, costly systems.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/29/2019
2018,4,1,"http://www.gao.gov/duplication/action_tracker/691076#t=0
",Not Addressed,No,General government: Federal Use of Identity Theft Services (2018-04),"The Office of Management and Budget should explore options to address the risk that federal agencies may offer duplicative identity theft services in response to data
breaches, potentially saving millions of dollars annually in unnecessary expenditures."," The Director of the Office of Management and Budget (OMB) should explore options to address the risk of duplication in federal agencies' provision of identity theft
services in response to data breaches, and take action if viable options are identified."," No executive action identified. As of March 2019, OMB had not responded to GAO's request for an update. GAO continues to believe that an exploration by OMB of viable options
to mitigate the risk of duplicative coverage of identity theft services is warranted and would be consistent with OMB's stated goal of cutting duplication across the federal
government to improve efficiency and save taxpayer dollars.","Fragmentation, Overlap & Duplication",Executive Branch,Office of Management and Budget,3/29/2019
2014,23,1,"http://www.gao.gov/duplication/action_tracker/661892#t=0
",Addressed,No,Income security: Veterans' and Survivors' Benefits (2014-23),"The Department of Veterans Affairs estimates that spending could be reduced by about $184 million over a 5-year period as a result of a recently promulgated regulation
establishing a look-back review and penalty period for claimants who transfer assets for less than fair market value prior to applying for pension benefits. These benefits are
available to low-income wartime veterans who are at least 65 years old or have disabilities unrelated to their military service. This action will help to ensure that only
those in financial need receive benefits and make the program more consistent with other federal programs for low-income individuals."," Congress should consider passing legislation that would establish a look-back and penalty period for claimants who transfer assets for less than fair market value prior to
applying for pension benefits."," In the 113th Congress, the House of Representatives passed legislation (H.R. 2189) to establish a 3-year look-back and penalty period for the Department of Veterans Affairs
(VA) pension program, which is intended to provide benefits to low-income wartime veterans who are at least 65 years old or have disabilities unrelated to their military
service. Although the legislation was not enacted, VA determined it had the authority to establish a look-back and penalty period for the pension program, and in September
2018, VA promulgated a final regulation establishing one. This action will help to ensure that only those in financial need receive benefits and will make the VA pension
program more consistent with other federal programs for low-income individuals. VA estimates that this action could reduce VA pension program spending by about $184 million
over a 5-year period.",Cost Savings & Revenue Enhancement,Congressional,Congress,3/29/2019
2011,46,2,"http://www.gao.gov/duplication/action_tracker/1750#t=1
",Consolidated or Other,No,General government: Government-wide Improper Payments (2011-46),Efforts to address government-wide improper payments could result in significant cost savings.," The level of importance the agencies and administration place on the efforts to implement the requirements established by the Improper Payments Elimination and Recovery Act
of 2010; Executive Order 13520, Reducing Improper Payments; and other guidance will be a key factor in determining their overall effectiveness in reducing improper payments
and ensuring that federal funds are used efficiently and for their intended purposes.", GAO is assessing this action as part of Action 1 of this area.,Cost Savings & Revenue Enhancement,Executive Branch,Office of Management and Budget,3/21/2018
2011,46,3,"http://www.gao.gov/duplication/action_tracker/1750#t=2
",New for 2019,Yes,General government: Government-wide Improper Payments (2011-46),Efforts to address government-wide improper payments could result in significant cost savings.," The Director of the Office of Management and Budget should develop guidance on how agencies test to identify improper payments, such as using a risk-based approach to help
ensure that key risks of improper payments, such as eligibility, are addressed through testing processes. Without such guidance, there is increased risk that agencies'
processes for estimating improper payments will not reflect key risks of improper payments in their programs, calling into question the estimates and their usefulness for
developing effective corrective actions.", Pending,Cost Savings & Revenue Enhancement,Executive Branch,Office of Management and Budget,3/29/2019
2011,46,4,"http://www.gao.gov/duplication/action_tracker/1750#t=3
",New for 2019,Yes,General government: Government-wide Improper Payments (2011-46),Efforts to address government-wide improper payments could result in significant cost savings., The Director of the Office of Management and Budget (OMB) should develop guidance clarifying the appropriate treatment of nonresponse cases during improper payment testing., Pending,Cost Savings & Revenue Enhancement,Executive Branch,Office of Management and Budget,3/29/2019
2011,46,1,"http://www.gao.gov/duplication/action_tracker/1750#t=0
",Partially Addressed,No,General government: Government-wide Improper Payments (2011-46),Efforts to address government-wide improper payments could result in significant cost savings.," Until the federal government has implemented effective processes to determine the full extent to which improper payments occur and to reasonably ensure that appropriate
actions are taken across entities and programs to effectively recover and reduce improper payments, the federal government will not have reasonable assurance that the use of
taxpayer funds is adequately safeguarded."," As of March 2019, the federal government had taken steps to estimate improper payments for susceptible programs and to recover overpayments. However, consistent with GAO's
March 2011 suggested action, further efforts are needed to help ensure that all risk-susceptible programs are included, estimates are reliable, and improper payments are
reduced. Under the Improper Payments Information Act of 2002, as amended, executive agencies are required to determine whether any of their programs and activities are
susceptible to significant improper payments and annually estimate and report the amount of improper payments in any susceptible programs and activities. Federal entities have
taken steps to implement these requirements. For fiscal year 2018, OMB reported federal entity recoveries of overpayments of about $20 billion. Based on federal entity
reported data, federal entity improper payment estimates totaled about $151 billion for fiscal year 2018, an increase of about $10 billion from the prior year total of about
$141 billion. Federal entities reported estimates of improper payments of more than $1 billion for 16 risk-susceptible programs and activities for fiscal year 2018. In
addition, federal entities reported estimated improper payment rates of 10 percent or greater for 20 risk-susceptible programs and activities, accounting for about 25 percent
of the government-wide total of reported improper payment estimates. In their most recent annual reports, various inspectors general reported deficiencies at their respective
federal entities for fiscal year 2017 related to compliance with the criteria in Section 3 of the Improper Payments Elimination and Recovery Act of 2010. These deficiencies
included risk-susceptible programs that did not report improper payment estimates, estimation methodologies that may not produce reliable estimates, and risk assessments that
may not accurately assess the risk of improper payment. Six federal entities did not report fiscal year 2018 estimated improper payment amounts for 10 risk-susceptible
programs. Federal entities' top management needs to provide greater attention to ensure compliance with the provisions of these laws and related guidance, especially the
issues identified in the inspector general reports, to help reduce improper payments and ensure that federal funds are used efficiently and for their intended purposes. The
federal government continues efforts to reduce improper payments. In March 2018, the administration released the President's Management Agenda, which includes a series of
cross-agency priority (CAP) goals. CAP Goal 9, ""Getting Payments Right,"" aims to improve the efficiencies of government programs by focusing on getting government payments
right the first time they are made and reducing the costs associated with incorrect payments, with a focus on reducing monetary loss to taxpayers. OMB also collaborated with
the Chief Financial Officers Council on the release of an Anti-Fraud Playbook in October 2018 to provide best practices and fraud prevention techniques to help reduce improper
payments due to fraud. In addition, in June 2018 OMB issued revised Circular A-123 Appendix C, Requirements for Payment Integrity Improvement. The revision includes a
discussion of how agencies should effectively use the Do Not Pay working system to complement existing data matching processes, which addresses an October 2016 GAO
recommendation. GAO found that 10 agencies it reviewed used the Do Not Pay working system in limited ways, in part because of a lack of clear OMB strategy and guidance. The
commitment and attention of agency top management to the working system's utilization will be important to its success as one tool to help reduce improper payments. To
determine the full extent of improper payments government-wide and to more effectively recover and reduce them, continued agency attention is needed to (1) identify programs
susceptible to improper payments, (2) develop reliable improper payment estimation methodologies for those programs identified as risk-susceptible, (3) report on improper
payments as required, and (4) implement effective corrective actions based on root cause analysis. Absent such continued efforts, the federal government cannot be assured that
taxpayer funds are adequately safeguarded.",Cost Savings & Revenue Enhancement,Executive Branch,Office of Management and Budget,3/29/2019
2012,20,2,"http://www.gao.gov/duplication/action_tracker/588008#t=1
",Addressed,No,International affairs: Overseas Administrative Services (2012-20),"U.S. government agencies could lower the administrative cost of their operations overseas by increasing participation in the International Cooperative Administrative Support
Services system and by reducing reliance on American officials overseas to provide these services."," To contain costs and reduce duplication of administrative support services overseas, the Secretary of State should increase the cost-effectiveness of International
Cooperative Administrative Support Services (ICASS) by continuing to reengineer administrative processes and seek innovative managerial approaches, including those that would
reduce the reliance on American officials overseas to provide these services."," The Department of State (State) has taken several steps to increase the cost-effectiveness of ICASS services, as GAO suggested in January 2012. For example, State adopted a
common furniture pool policy in 2012, which allowed for greater consolidation, reducing or eliminating warehouse facilities at six posts abroad, according to State officials.
In addition, State officials indicated that State has contained the number of American and locally employed service providers at high-threat posts in Afghanistan, Iraq, and
Pakistan—where services are more expensive than at other posts within the region—by expanding regional support models to provide administrative services from less
expensive posts in the region or in the United States. Specific examples include a unit created to provide administrative services for personnel in Iraq from Amman, Jordan,
and providing some information technology support services to the U.S. Mission to Afghanistan remotely from the U.S. Mission in New Delhi, India. Finally, State continues to
improve its processes through an ongoing initiative that involves reviewing the levels of transactions and customer feedback for services, according to State officials. To
date, State has recalibrated 10 service standards—or criteria for effectively delivering services—for  the four service areas that represent the most highly requested
services in the field based on data collected over the last 4 years. State officials indicated that these efforts are intended to ensure maximum transparency to users
regarding ICASS services, increasing customer satisfaction and cost-effectiveness.","Fragmentation, Overlap & Duplication",Executive Branch,Department of State,3/6/2014
2012,20,3,"http://www.gao.gov/duplication/action_tracker/588008#t=2
",Addressed,No,International affairs: Overseas Administrative Services (2012-20),"U.S. government agencies could lower the administrative cost of their operations overseas by increasing participation in the International Cooperative Administrative Support
Services system and by reducing reliance on American officials overseas to provide these services."," Where agencies are able to demonstrate, through a compelling business case, that they can provide a service more efficiently than the existing Department of State (State)
International Cooperative Administrative Support Services (ICASS) provider without adverse effects on the overall government budget, the Secretary of State and the
Administrator of the U.S. Agency for International Development (USAID) should allow the creation of new ICASS service providers, in lieu of State, that could provide
administrative services to the other agencies at individual posts."," State and USAID released guidance in February 2012 providing direction to posts considering establishing alternate service providers for administrative services, as GAO
recommended in January 2012. According to this guidance, USAID may provide administrative services in place of State where the model can be demonstrated to achieve savings to
the U.S. government and provide superior levels of customer satisfaction. Furthermore, in April 2012, State issued a cable to all posts endorsing the creation of alternate
service providers where appropriate, consistent with GAO's recommendation. By formally allowing alternate service providers, agencies can more easily capitalize on
opportunities to achieve greater efficiency and effectiveness in the provision of administrative services that can benefit all agencies operating overseas.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of State, U.S. Agency for International Development",3/6/2013
2012,20,1,"http://www.gao.gov/duplication/action_tracker/588008#t=0
",Not Addressed,No,International affairs: Overseas Administrative Services (2012-20),"U.S. government agencies could lower the administrative cost of their operations overseas by increasing participation in the International Cooperative Administrative Support
Services system and by reducing reliance on American officials overseas to provide these services."," To contain costs and reduce duplication of administrative support services overseas, Congress may wish to consider requiring agencies to participate in International
Cooperative Administrative Support Services (ICASS) unless they provide a business case to show that they can obtain these services outside of ICASS without increasing overall
costs to the U.S. government or that their mission cannot be achieved within ICASS."," As of March 2019, no legislative action identified. Congress has not required agencies to participate in ICASS absent a business case that shows that they can obtain services
outside ICASS without additional cost to the U.S. government, as GAO suggested in January 2012. GAO identified no congressional action on this matter in fiscal year 2018. In
January 2014, the joint explanatory statement regarding the Consolidated Appropriations Act, 2014, included a direction that the Secretary of State develop, in coordination
with the ICASS Service Center and participating agencies, an efficient process by which an agency participating in the ICASS program provides a cost analysis and justification
for the agency's decision to opt out of any ICASS services. However, this direction does not speak to a requirement that agencies participate in ICASS absent such a
justification. Action on this matter is important because continued duplication of administrative services limits ICASS's ability to achieve economies of scale and deliver
services more efficiently.","Fragmentation, Overlap & Duplication",Congressional,Congress,3/29/2019
2011,1,3,"http://www.gao.gov/duplication/action_tracker/1705#t=2
",Consolidated or Other,No,Agriculture: Food Safety (2011-01),"The fragmented food safety system has caused inconsistent oversight, ineffective coordination, and inefficient use of resources."," Congress should consider enacting comprehensive, uniform, and risk-based food safety legislation."," GAO is no longer assessing this action. Agencies with food safety oversight roles have taken steps to improve interagency coordination, which may help reduce fragmentation of
the food safety system. Much of this recent coordination has taken place as a result of the 2011 FDA Food Safety Modernization Act. However, because the act is not yet fully
implemented and some of the regulations required under the law are still under development or review, it is too early to understand in depth the impact of the law on federal
oversight of food safety.  Thus, it is more appropriate to understand the effectiveness of that act before undertaking additional legislative measures.","Fragmentation, Overlap & Duplication",Congressional,Congress,3/6/2014
2011,1,1,"http://www.gao.gov/duplication/action_tracker/1705#t=0
",Partially Addressed,No,Agriculture: Food Safety (2011-01),"The fragmented food safety system has caused inconsistent oversight, ineffective coordination, and inefficient use of resources."," The Office of Management and Budget (OMB), in consultation with the relevant agencies, should develop a government-wide performance plan for food safety that includes
results-oriented goals and performance measures and a discussion of strategies and resources."," As of January 2018, OMB had not acted on GAO's March 2011 recommendation to develop a government-wide performance plan for food safety, and as of March 2019, OMB had not
responded to GAO's request for an update. However, the Department of Health and Human Services (HHS) and the U.S. Department of Agriculture (USDA) have taken steps that
could provide building blocks toward the development of such a plan. In December 2014, GAO found that HHS and USDA had taken steps to implement crosscutting requirements in
the GPRA Modernization Act of 2010 (GPRAMA) for their food safety efforts; however, they did not fully address crosscutting food safety efforts in their strategic and
performance planning documents. In that December 2014 report, GAO recommended that HHS and USDA continue to build upon their efforts to implement GPRAMA requirements to
address crosscutting food safety efforts. Both agencies agreed with the recommendation. In response to the recommendation, HHS took steps to update its strategic and
performance planning documents to better address crosscutting food safety efforts. As of March 2019, the recommendation to USDA remained open. USDA officials stated that they
planned to include information on interagency collaboration in USDA's fiscal year 2018-2022 strategic plan. However, once issued, GAO found that the plan, like the prior
strategic plan, contains few details on interagency collaboration. Specifically, both USDA's prior and new strategic plans contain multiple general references to
collaboration with ""partners"" and ""stakeholders"" but few details on which external agencies it is collaborating with or the nature of the collaboration. Individual
planning documents such as these could provide building blocks toward the next, more challenging task of developing a single, government-wide performance plan for food safety.
Because GAO found in December 2014 that OMB had not taken action to develop a government-wide performance plan for food safety, GAO suggested that Congress consider directing
OMB to develop such a plan. Without a government-wide plan, Congress, program managers, and other decision makers are hampered in their ability to identify agencies and
programs addressing similar missions and to set priorities, allocate resources, and restructure federal efforts, as needed, to achieve long-term goals. In addition, without
such a plan, federal food safety efforts are not clear and transparent to the public. In a January 2017 report, GAO suggested that a framework for addressing GAO's prior
recommendation for government-wide planning could be provided through development and implementation of a national strategy for food safety oversight. Food safety and
government performance experts who participated in a 2-day meeting that GAO, with the assistance of the National Academies, convened in June 2016 stated that there is a
compelling need for such a strategy to provide a framework for strengthening the federal food safety oversight system and addressing fragmentation.","Fragmentation, Overlap & Duplication",Executive Branch,Office of Management and Budget,3/29/2019
2011,1,2,"http://www.gao.gov/duplication/action_tracker/1705#t=1
",Not Addressed,No,Agriculture: Food Safety (2011-01),"The fragmented food safety system has caused inconsistent oversight, ineffective coordination, and inefficient use of resources."," Congress should consider commissioning the National Academy of Sciences or a blue ribbon panel to conduct a detailed analysis of alternative food safety organizational
structures. GAO first made this recommendation in 2001. Such an assessment could help reduce fragmentation of federal food safety oversight and how it results in inconsistent
oversight, ineffective coordination, and inefficient use of resources."," As of March 2019, no legislative action had been identified. GAO identified the need for a blue ribbon panel to study food safety in October 2001. A blue ribbon panel
assessment could help identify ways to reduce the fragmentation of federal food safety oversight.","Fragmentation, Overlap & Duplication",Congressional,Congress,3/29/2019
2011,1,5,"http://www.gao.gov/duplication/action_tracker/1705#t=4
",Not Addressed,No,Agriculture: Food Safety (2011-01),"The fragmented food safety system has caused inconsistent oversight, ineffective coordination, and inefficient use of resources."," Appropriate entities within the Executive Office of the President, in consultation with relevant federal agencies and other stakeholders, should develop a national strategy
that states the purpose of the strategy, establishes high-level sustained leadership, identifies resource requirements, monitors progress, and identifies short- and long-term
actions to improve the food safety oversight system. This action was identified in GAO's January 2017 report, Food Safety: A National Strategy Is Needed to Address
Fragmentation in Federal Oversight (GAO-17-74) and was added to the Action Tracker in April 2017."," In January 2018, the Office of Management and Budget (OMB) told GAO there had been no new developments to address this action, which GAO recommended in January 2017. As of
March 2019, OMB had not responded to GAO's request for an update.","Fragmentation, Overlap & Duplication",Executive Branch,Executive Office of the President,3/29/2019
2011,1,4,"http://www.gao.gov/duplication/action_tracker/1705#t=3
",Not Addressed,No,Agriculture: Food Safety (2011-01),"The fragmented food safety system has caused inconsistent oversight, ineffective coordination, and inefficient use of resources."," Congress should consider formalizing the Food Safety Working Group (FSWG) through statute to help ensure sustained leadership across food safety agencies over time. This
action was identified in GAO's December 2014 report, Federal Food Safety Oversight: Additional Actions Needed to Improve Planning and Collaboration (GAO-15-180) and was
added to the Action Tracker in April 2015."," As of March 2019, no legislative action had been identified. In January 2007, GAO recommended that a mechanism be put in place to facilitate interagency coordination on food
safety regulations and programs. In March 2009, the President demonstrated strong commitment and top leadership support by establishing the FSWG to coordinate federal efforts
and develop goals to make food safer. This working group was convened by the White House Domestic Policy Council, and its members included the Department of Health and Human
Service's Food and Drug Administration and Centers for Disease Control and Prevention, the U.S. Department of Agriculture's Food Safety and Inspection Service, the
Environmental Protection Agency, the Office of the U.S. Trade Representative, and the Departments of Commerce, Homeland Security, and State. In March 2011, GAO reported that
creation of the FSWG was a positive step. However, the group stopped meeting after an estimated 2 years. GAO therefore suggested in December 2014 that Congress formalize the
FSWG through statute. In December 2014, GAO reported that Office of Management and Budget staff and senior officials from the Food and Drug Administration (FDA) and the
Department of Agriculture's Food Safety and Inspection Service (FSIS) told GAO that the FSWG is no longer needed, given the existence of other collaborative mechanisms. FDA
and FSIS are involved in numerous mechanisms to facilitate interagency coordination on food safety. However, existing mechanisms focus on specific issues, and none provides
for broad-based, centralized collaboration. In addition, the FDA Food Safety Modernization Act includes numerous provisions requiring interagency collaboration, but these
provisions also focus on specific topics and do not provide for centralized, broad-based collaboration across food safety regulations and programs. The FSWG served as a
centralized mechanism for broad-based collaboration on food safety and resulted in a number of accomplishments, including improved coordination. However, the group is no
longer meeting. Without a centralized collaborative mechanism on food safety, there is no forum for agencies to reach agreement on a set of broad-based food safety goals and
objectives. In January 2017, GAO suggested that a framework for addressing GAO's prior matter for congressional consideration for leadership across food safety agencies
could be provided through development and implementation of a national strategy for food safety oversight. Food safety and government performance experts who participated in a
2-day meeting that GAO, with the assistance of the National Academies, convened in June 2016 stated that there is a compelling need for such a strategy to provide a framework
for strengthening the federal food safety oversight system and addressing fragmentation. In January 2018, FDA and USDA signed an agreement to improve their coordination in
certain areas, including produce safety and biotechnology products, which is a positive development, although the agreement does not include other agencies with food safety
responsibilities.","Fragmentation, Overlap & Duplication",Congressional,Congress,3/29/2019
2013,18,2,"http://www.gao.gov/duplication/action_tracker/653198#t=1
",Addressed,No,Agriculture: Agricultural Quarantine Inspection Fees (2013-18),"The United States Department of Agriculture's Animal and Plant Health Inspection Service could achieve tens of millions of dollars in savings by more fully aligning fees with
program costs and thereby reducing reliance on U.S. Customs and Border Protection's annual appropriations used for agricultural inspection services."," The Secretary of Homeland Security should direct Customs and Border Protection (CBP) to update and widely disseminate guidance to ensure that all ports of entry correctly
charge time spent on agriculture-related functions."," CBP officials have updated training policies and guidance on logging and reporting work activities. According to the Department of Homeland Security's May 2013 response to
GAO's March 2013 recommendations, CBP planned to (1) review and revise current policies and guidance for its processes to ensure that it accurately captures the work
activities performed by CBP officers; (2) develop methodology and reporting requirements; (3) regularly review implementation of these processes; and (4) require Cost
Management Information System training for employees that have access to create schedules. As of October 2014, according to CBP officials, CBP has updated process and
procedural guidance for appropriate logging and reporting of work activities and also updated training policies and reviewed procedures to help standardize practices across
ports of entry. CBP also held Cost Management Information System training sessions in August 2013 and January 2014. According to CBP, these actions enable CBP to correctly
charge time spent on agriculture-related functions and provide accurate cost information to the U.S. Department of Agriculture Animal and Plant Health Inspection Service
(APHIS). With complete and accurate cost information, APHIS can better align fee rates with the actual costs of these services.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Homeland Security,3/6/2015
2013,18,2,"http://www.gao.gov/duplication/action_tracker/653198#t=1
",Addressed,No,Agriculture: Agricultural Quarantine Inspection Fees (2013-18),"The United States Department of Agriculture's Animal and Plant Health Inspection Service could achieve tens of millions of dollars in savings by more fully aligning fees with
program costs and thereby reducing reliance on U.S. Customs and Border Protection's annual appropriations used for agricultural inspection services."," The Secretaries of Agriculture and Homeland Security should work together to amend overtime regulations for agriculture services so that reimbursable overtime rates are
aligned with the costs of those services."," The Animal and Plant Health Inspection Service (APHIS) raised reimbursable overtime fee rates to align the fees with the costs of overtime agriculture inspection services, as
GAO recommended in March 2013. In October 2015, APHIS published a final rule to increase the fees for overtime services for agricultural and quarantine inspection services. As
described in the APHIS final rule, the adjustment would align the fee rates with APHIS costs. GAO estimates that the revised rates should increase reimbursable overtime
collections by more than $4 million each year in fiscal years 2016, 2017, and 2018. The APHIS rule also clarified the regulations to indicate that reimbursable overtime
agricultural inspections performed by the Department of Homeland Security (DHS) may be billed in accordance with DHS regulations on overtime services. According to U.S.
Customs and Border Protection (CBP) officials, effective November 2, 2015, CBP began billing users for reimbursable overtime agricultural inspections based on the amount paid
to the CBP Agricultural Specialist for performing the service. By setting reimbursement rates at the cost of providing the overtime service, CBP should achieve the federal
cost savings associated with recovering the costs of these inspection services.",Cost Savings & Revenue Enhancement,Executive Branch,"Department of Agriculture, Department of Homeland Security",3/2/2016
2013,18,1,"http://www.gao.gov/duplication/action_tracker/653198#t=0
",Addressed,No,Agriculture: Agricultural Quarantine Inspection Fees (2013-18),"The United States Department of Agriculture's Animal and Plant Health Inspection Service could achieve tens of millions of dollars in savings by more fully aligning fees with
program costs and thereby reducing reliance on U.S. Customs and Border Protection's annual appropriations used for agricultural inspection services."," The Secretary of Agriculture should ensure that fee rates are set to recover program costs, including imputed costs, as authorized."," The U.S. Department of Agriculture (USDA) updated the Agricultural Quarantine Inspection (AQI) fees to recover known program costs, as GAO recommended in March 2013. In
October 2015, the USDA Animal and Plant Health Inspection Service (APHIS) published a final rule to add new AQI fee categories and adjust the rates of the existing fee
categories. According to APHIS, the adjustments are designed to recover the costs of providing related AQI services, including imputed costs borne by other agencies. GAO
reviewed the final rule and found that it sets the fee rates using an activity-based costing methodology, which, as GAO reported in 2013, is a practice consistent with federal
cost accounting standards. The rate increase will likely save the federal government money because the AQI program should rely less on annual appropriations to cover a portion
of program costs. As described in the final rule, APHIS estimates that the new fee rates should increase fee collections by $113.3 million and $118.6 million in fiscal years
2016 and 2017, respectively.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Agriculture,3/2/2016
2013,18,4,"http://www.gao.gov/duplication/action_tracker/653198#t=3
",Addressed,No,Agriculture: Agricultural Quarantine Inspection Fees (2013-18),"The United States Department of Agriculture's Animal and Plant Health Inspection Service could achieve tens of millions of dollars in savings by more fully aligning fees with
program costs and thereby reducing reliance on U.S. Customs and Border Protection's annual appropriations used for agricultural inspection services."," The Secretaries of Agriculture and Homeland Security should ensure that all inspection fees are collected when due, including fees for agriculture overtime services that are
eligible for reimbursement."," The U.S. Department of Agriculture (USDA) and U.S. Department of Homeland Security (DHS) have taken steps to help ensure that all inspection fees are collected when due,
which may reduce reliance on annual appropriations to cover the difference between program costs and revenues. In October 2015, the USDA Animal and Plant Health Inspection
Service (APHIS) published a final rule to add new Agricultural Quarantine Inspection fee categories and adjust the rates of some of the existing fee categories. The rule
eliminates the cap on railcar fees and thereby the requirement for prepayment of the capped fee, ensuring that railcar fees are now collected in a manner that conforms to USDA
regulations. DHS's Customs and Border Protection (CBP) implemented procedures to help ensure that inspection fees are collected when due. In May 2014, CBP implemented the
portion of this recommendation related to reimbursable overtime fees by (1) establishing protocols and procedures for use of agriculture reimbursable overtime, (2)
disseminating guidance and trade notices, and (3) training subject-matter experts on reimbursable overtime. In November 2014, CBP reported to GAO that CBP was developing and
considering alternatives for automated mechanisms to ensure that truck, private aircraft, and private vessel fees are collected when due. In a May 3, 2016 notice in the
Federal Register, CBP announced a pilot test program to automate truck user fee payments by allowing truck carriers to pay fees online prior to arriving at the border. The
pilot began in June 2016 at three ports of entry—Buffalo, Detroit, and El Paso—and in November 2016, CBP announced that it had expanded the pilot to all commercial land
border crossings and implemented an outreach campaign to publicize the availability of this payment option. In addition, as of August 2017, officers inspecting vessels were
using tablet computers that allow them to assess whether fees have been paid.  In September 2017, CBP updated its electronic system and related inspection processes to
help ensure that private aircraft fees are collected when due. By ensuring that inspection fees are collected when due, APHIS and CBP should achieve the federal cost savings
associated with recovering the costs of these inspection services.",Cost Savings & Revenue Enhancement,Executive Branch,"Department of Agriculture, Department of Homeland Security",3/21/2018
2013,18,5,"http://www.gao.gov/duplication/action_tracker/653198#t=4
",Not Addressed,No,Agriculture: Agricultural Quarantine Inspection Fees (2013-18),"The United States Department of Agriculture's Animal and Plant Health Inspection Service could achieve tens of millions of dollars in savings by more fully aligning fees with
program costs and thereby reducing reliance on U.S. Customs and Border Protection's annual appropriations used for agricultural inspection services.", Congress should consider taking steps to allow the Secretary of Agriculture to set fee rates to recover the full costs of the Agricultural Quarantine Inspection program.," As of March 2019, Congress had not passed legislation to give the Secretary of Agriculture authority to set fee rates to fully recover the aggregate costs of Agricultural
Quarantine Inspection (AQI) services, as GAO suggested in March 2013. The current AQI fee authority does not permit the U.S. Department of Agriculture to set AQI fees to
recover the aggregate estimated costs of AQI services. Authorizing the Secretary of Agriculture to set fee rates to recover the full costs of the AQI program would save the
federal government money by reducing the program's reliance on U.S. Customs and Border Protection's annual Salaries and Expenses appropriation.",Cost Savings & Revenue Enhancement,Congressional,Congress,3/29/2019
2016,6,3,"http://www.gao.gov/duplication/action_tracker/676181#t=2
",Addressed,No,General government: IRS's Public Referral Programs (2016-06),"The Internal Revenue Service could potentially collect tax underpayments and save resources by better managing fragmentation and overlap, improving communication, and
streamlining processes through its nine public referral programs."," The Commissioner of Internal Revenue should implement a staffing plan for streamlining the intake and initial review process for the whistleblower program to make more
efficient use of staff resources."," On July 10, 2016, the Internal Revenue Service (IRS) Whistleblower Office and the Small Business/Self Employed (SB/SE) operating division entered into an agreement to
transfer a number of whistleblower claims process functions from the Whistleblower Office to SB/SE to streamline the intake and initial review process, as GAO recommended in
its October 2015 report. This realignment gives SB/SE operational responsibility for the Initial Claim Evaluation unit, which performs the intake and initial review functions
among other responsibilities, and will allow SB/SE to help ensure the resources of this unit are used efficiently and effectively. The agreement also includes expected time
frames for a number of intermediate steps in the whistleblower claims review process. Whistleblower Office and SB/SE officials will meet at least quarterly, share operational
data weekly, and within 6 months will evaluate the realignment and corresponding resource needs; however, it is too soon to determine what efficiency gains or resource savings
will result from the realignment. Having a more streamlined staffing strategy will allow the Whistleblower Office to review more claims in a timely manner and get information
to examiners more quickly to help IRS collect additional revenue.","Fragmentation, Overlap & Duplication",Executive Branch,Internal Revenue Service,11/15/2016
2016,6,4,"http://www.gao.gov/duplication/action_tracker/676181#t=3
",Addressed,No,General government: IRS's Public Referral Programs (2016-06),"The Internal Revenue Service could potentially collect tax underpayments and save resources by better managing fragmentation and overlap, improving communication, and
streamlining processes through its nine public referral programs."," The Commissioner of Internal Revenue should develop an additional or revised fact sheet, publish additional information about the whistleblower program on the Internal
Revenue Service (IRS) website, or both."," In August 2016, IRS published a new fact sheet that outlines the whistleblower claim review process, as GAO recommended in October 2015. IRS published a new fact sheet that
includes key pieces of information including a flowchart of the entire claim review process, time ranges for each step in the process, key taxpayer rights that a taxpayer may
exercise during the process, examples of why claims may be denied, and information on what to include when submitting a claim. IRS published the fact sheet to www.irs.gov and
included reference to it in three of the Whistleblower Office's templated letters to whistleblowers. IRS receives thousands of claims annually that are not actionable, and
the Whistleblower Office expends significant resources sorting through these claims to identify those that warrant further evaluation. IRS acknowledges, and GAO agrees, that
both whistleblowers and IRS stand to benefit greatly from this communication initiative because it could ultimately strengthen claims submission and reduce claims that are not
productive.","Fragmentation, Overlap & Duplication",Executive Branch,Internal Revenue Service,11/15/2016
2016,6,5,"http://www.gao.gov/duplication/action_tracker/676181#t=4
",Addressed,No,General government: IRS's Public Referral Programs (2016-06),"The Internal Revenue Service could potentially collect tax underpayments and save resources by better managing fragmentation and overlap, improving communication, and
streamlining processes through its nine public referral programs."," The Commissioner of Internal Revenue should develop a comprehensive plan for evaluating the costs and benefits of the pilot annual status letter program, including obtaining
feedback from whistleblowers in the pilot regarding the usefulness of the letter."," Whistleblower Office officials analyzed cost and benefit information on the pilot annual status letter program, as GAO recommended in an October 2015 report. They determined
that the program should not be fully implemented because the costs and risks of the program outweighed any potential benefit.  More than 29 percent of the letters sent in
the pilot program sample were returned as undeliverable, increasing the risk of exposing the identity of a whistleblower. Whistleblower Office officials determined this was an
unacceptable level of risk. Whistleblower Office officials also determined that the letters did not provide any information to whistleblowers that they did not already have.
Further, they determined that fully implementing the annual status letter program would require 2.67 full-time equivalents, which can now be allocated to other
responsibilities within the Whistleblower Office. As a result of this cost-benefit analysis and resulting termination of the pilot program, Whistleblower Office officials made
other changes to procedures to allow for communication with whistleblowers during the award determination process to start up to 2 years earlier than previously allowed,
effective August 1, 2016. Communicating relevant information earlier to whistleblowers will help address a common complaint by the whistleblower community about the lack of
timely communication from the Whistleblower Office and could encourage more whistleblowers to come forward with information.","Fragmentation, Overlap & Duplication",Executive Branch,Internal Revenue Service,11/15/2016
2016,6,1,"http://www.gao.gov/duplication/action_tracker/676181#t=0
",Partially Addressed,No,General government: IRS's Public Referral Programs (2016-06),"The Internal Revenue Service could potentially collect tax underpayments and save resources by better managing fragmentation and overlap, improving communication, and
streamlining processes through its nine public referral programs."," The Commissioner of Internal Revenue should establish a coordination mechanism to facilitate communication and information sharing across Internal Revenue Service (IRS)
referral programs on crosscutting tax issues and ways to improve efficiency in the mechanisms for public reporting of possible tax violations."," As of March 2019, IRS had taken some action to establish a coordination mechanism to help IRS referral programs communicate and share information, as GAO recommended in its
February 2016 report. IRS established a cross-functional team in February 2016 to comprehensively review IRS's referral programs. Among other things, this team explored
aligning all IRS referral programs within an organizational structure to more efficiently coordinate, communicate, and share information across the referral programs. The
Deputy Commissioner of Services and Enforcement directed the largest recipient of referrals to facilitate quarterly meetings in order to improve communication and information
sharing across multiple IRS referral programs. Three initial meetings were held in 2017, and IRS drafted a charter to formalize the new referral coordination working group.
IRS expected to finalize the charter in July 2018, and future meetings were to begin once the charter was finalized. As of March 2019, IRS had not provided an update on the
new coordination working group. With continued progress on a broader collaborative mechanism to communicate across the multiple referral programs, IRS would be better
positioned to assist the public and leverage resources to streamline processes.","Fragmentation, Overlap & Duplication",Executive Branch,Internal Revenue Service,3/29/2019
2016,6,2,"http://www.gao.gov/duplication/action_tracker/676181#t=1
",Partially Addressed,Yes,General government: IRS's Public Referral Programs (2016-06),"The Internal Revenue Service could potentially collect tax underpayments and save resources by better managing fragmentation and overlap, improving communication, and
streamlining processes through its nine public referral programs."," The Commissioner of Internal Revenue should direct the referral programs to establish a mechanism to coordinate on a plan and timeline for developing a consolidated, online
referral submission in order to better position the Internal Revenue Service (IRS) to leverage specialized expertise while exploring options to further consolidate the initial
screening operations."," As of March 2019, IRS had taken some action to establish a mechanism to coordinate on a plan and timeline for developing a consolidated, online referral submission, as GAO
recommended in its February 2016 report. IRS established a cross-functional team in February 2016 to comprehensively review IRS's referral programs. Among other things, the
team has explored options to consolidate the initial screening operations and determine the scope and complexity for moving the referral process to an online format. According
to IRS, an electronic submission process is expected to provide better access to the program and reduce the burden associated with making a written report or referral. In
November 2016, the cross-functional team requested information technology resources for fiscal year 2019 to develop an online system which could potentially replace four
separate referral forms, filter out incomplete referrals, and electronically route referrals for further IRS action. As of March 2019, IRS was still considering funding for
fiscal year 2019 for the portal development. IRS assessed options for consolidating all forms for the various referral programs and determined that consolidating them to a
single form was not feasible because of the technical nature and complexity of the various referral types. As of March 2019, the cross-functional team had worked with IRS
Online Services to develop an online application prototype and was considering the cost-effectiveness of a commercial off-the-shelf product. According to IRS, the online
application will make it easier for the public to report possible tax violations. Also, the online system will improve efficiency in coordination and provide reports that will
be incorporated into the quarterly coordination meetings to achieve a broader collaborative mechanism across the multiple referral programs. As of March 2019, IRS had not
provided an update on the new coordination working group. IRS said it will consider further consolidating the referral programs once the online application is in place.
Without continued progress on efforts to consolidate referral intake, IRS faces continued inefficiencies in receiving and processing referrals as well as public confusion
caused by trying to choose among multiple forms.","Fragmentation, Overlap & Duplication",Executive Branch,Internal Revenue Service,3/29/2019
2015,19,1,"http://www.gao.gov/duplication/action_tracker/669279#t=0
",Not Addressed,No,Health: Medicare Payments to Certain Cancer Hospitals (2015-19),"To achieve hundreds of millions of dollars in program savings per year, Congress should consider modifying how Medicare pays certain cancer hospitals."," To help the Department of Health and Human Services (HHS) better control Medicare spending and encourage efficient delivery of care, and to generate cost savings from any
reductions in payments to cancer hospitals that are exempted from the prospective payment system (PPS), Congress should consider requiring Medicare to pay these PPS-exempt
cancer hospitals (PCH) as it pays PPS teaching hospitals for both inpatient and outpatient services, or provide the Secretary of HHS with the authority to otherwise modify how
Medicare pays PCHs, and provide that all forgone outpatient payment adjustment amounts be returned to the Supplementary Medical Insurance Trust Fund."," The 21st Century Cures Act—Pub. L. No. 114-255, §16002, 130 Stat. 1033, 1325 (2016), enacted in December 2016—slightly reduces the additional payments to PCHs for
outpatient services furnished on or after January 1, 2018, and returns savings to the Supplementary Medical Insurance Trust Fund. However, the law does not substantively
change how PCHs are paid for outpatient services, which differs from how Medicare pays PPS teaching hospitals. In addition, as of March 2019, no legislative action had been
identified that changes how PCHs are paid for inpatient services, as GAO suggested in February 2015. Until Medicare pays these cancer hospitals in a way that encourages
greater efficiency, Medicare remains at risk for overspending.",Cost Savings & Revenue Enhancement,Congressional,Congress,3/29/2019
2016,36,1,"http://www.gao.gov/duplication/action_tracker/676167#t=0
",Not Addressed,No,International affairs: Cargo Preference for Food Aid (2016-36),"A clearer definition of “geographic area� in legislation on cargo preference could allow the U.S. Department of Agriculture to achieve financial savings of potentially
millions of dollars by more fully utilizing the flexibility Congress granted when it lowered the statutory cargo preference requirement."," While recognizing that cargo preference serves policy goals established by Congress with respect to the U.S. merchant marine, including maintenance of a fleet capable of
serving as a naval and military auxiliary in time of war or national emergency, Congress should consider clarifying cargo preference legislation regarding the definition of
""geographic area"" to ensure that agencies can fully utilize the flexibility Congress granted to them when it lowered the cargo preference for food aid requirement."," No legislative action has been identified. As of March 2019, we found no evidence of legislation having been introduced to clarify the definition of ""geographic area"" with
regard to cargo preference laws. Enacting such legislation could reduce USDA's costs for food aid shipping and could potentially result in millions of dollars of savings.",Cost Savings & Revenue Enhancement,Congressional,Congress,3/29/2019
2011,42,1,"http://www.gao.gov/duplication/action_tracker/1746#t=0
",Addressed,No,Economic development: Essential Air Service (2011-42),Revising the Essential Air Service program could improve efficiency.," Congress may wish to consider updating eligibility criteria and targeting service, including terminating service at airports that are less remote from medium- or large-hub
airports as well as changing other program criteria to consolidate subsidized air service."," The FAA Modernization and Reform Act of 2012[1] updates eligibility criteria and limits program eligibility, including the following changes: Only locations that have at
least 10 enplanements per day during the most recent fiscal year beginning after September 30, 2012, except for locations beyond 175 miles of a large- or medium-hub airport,
are considered eligible under the Essential Air Service (EAS) program, but the Secretary of Transportation is allowed to restore eligibility if certain conditions are met.
Alaska and Hawaii are exempted from this change. For communities in the 48 contiguous United States, eligibility is limited to communities that, at any time between September
30, 2010 and September 30, 2011, (1) received Essential Air Service, or (2) received a 90-day notice of intent to terminate air service from an air carrier and the Secretary
of Transportation required the air carrier to continue service. [1] FAA Modernization and Reform Act of 2012, Pub. L. No. 112-95, (2012).",Cost Savings & Revenue Enhancement,Congressional,Congress,3/6/2013
2011,42,4,"http://www.gao.gov/duplication/action_tracker/1746#t=3
",Addressed,No,Economic development: Essential Air Service (2011-42),Revising the Essential Air Service program could improve efficiency.," The Department of Transportation (DOT) may wish to consider assessing multimodal solutions, such as more cost-effective bus service to hub airports or air taxi service, to
provide communities alternatives to Essential Air Service (EAS)."," In responding to our 2012 report, Department of Transportation officials stated that the department is prepared to consider multimodal or surface solutions should communities
choose to apply to participate in the “""Alternate EAS""” program authorized by the Vision 100 – Century of Aviation Reauthorization.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Transportation,3/6/2013
2011,42,2,"http://www.gao.gov/duplication/action_tracker/1746#t=1
",Addressed,No,Economic development: Essential Air Service (2011-42),Revising the Essential Air Service program could improve efficiency.," Congress may wish to consider revising the program's operating requirements for providing air service to communities to improve efficiency and to better match capacity with
community use."," Appropriations and authorization legislation revised the Essential Air Service (EAS) program's requirements that airlines must meet to operate air service for communities.
These revisions better match communities' use of airline service, as GAO suggested in March 2011. Specifically, the Consolidated and Further Continuing Appropriations Act,
2012 eliminated the requirement, discussed in GAO's July 2009 report, that aircraft providing service under the EAS program have a minimum 15-seat passenger capacity for
fiscal year 2012. (Pub. L. No. 112-55 (2011)) so that airlines may provide service with smaller aircraft that matches a community's use. Additional legislation (Pub. L. No.
116-6 (2019)) extended the elimination of the requirement through September 30, 2019. Further, the FAA Modernization and Reform Act of 2012 added new language to the Small
Community Air Service Development program requiring the Secretary of Transportation to give priority in making grants under the program to communities that submit an
application to consolidate air service into one regional airport ((49 U.S.C. § 41743(c)(5)(G)), although, according to the Department of Transportation (DOT), the department
has not received any applications proposing consolidation of air service to one regional airport. Recognizing that certain locations have different operational capacity needs,
DOT has, for example, selected airlines to provide subsidized service to the airport in Bar Harbor, ME, with aircraft that have more capacity during their peak summer season.
Congress codified this DOT practice in the FAA Reauthorization Act of 2018 (Pub. Law No. 115-254).",Cost Savings & Revenue Enhancement,Congressional,Congress,3/29/2019
2011,42,3,"http://www.gao.gov/duplication/action_tracker/1746#t=2
",Partially Addressed,No,Economic development: Essential Air Service (2011-42),Revising the Essential Air Service program could improve efficiency.," Congress may wish to consider assessing multimodal solutions, such as more cost-effective bus service to hub airports or air taxi service, to provide communities alternatives
to Essential Air Service (EAS)."," No specific legislative action identified as of March 2019; however, the Department of Transportation (DOT) has used existing programs to take steps toward assessing
multimodal alternatives to EAS. Congress could use the results of the DOT's actions to consider the efficacy of multimodal alternatives to EAS, as GAO suggested in March
2011. The Future of Aviation Advisory Committee, a committee that provides information, advice, and recommendations to the Secretary of Transportation on U.S. aviation
industry competitiveness and capability to address evolving transportation needs, recommended establishing a task force to examine the EAS program and identify rural
multimodal service opportunities for EAS-eligible communities, among other things. Although no provisions have been enacted into law to promote intermodal alternatives to EAS,
DOT (1) convened a working group to study this area and (2) added new language to its Small Community Air Service Development Program Request for Proposals to clarify that
intermodal solutions to air service (e.g., cost-effective bus service) are eligible for grants. DOT awarded Small Community Air Service Development Program grants to the
Northern Colorado Regional Airport in Loveland, CO, in 2011 and the Sanford Seacoast Regional Airport in Sanford, ME, in 2013 to support intermodal service. In addition,
through the Alternate Essential Air Service program, DOT awarded ten grants to communities to forego traditional Essential Air Service-type service for a prescribed period in
exchange for receiving a grant to spend in ways that could better meet their needs. For example, in 2014, 2016, and 2018, DOT awarded an Alternate Essential Air Service grant
to an airport in Beckley, WV, for regularly scheduled charter air service to a commercial airport in Charlotte, NC. The Beckley, WV, airport officials indicated that through
this program, the airport has had an opportunity to receive more dependable service than it had under the traditional Essential Air Service program.",Cost Savings & Revenue Enhancement,Congressional,Congress,3/29/2019
2019,8,1,"http://www.gao.gov/duplication/action_tracker/697866#t=0
",New for 2019,No,Health: DOD Adverse Medical Events (2019-08),"The Department of Defense needs to improve the systems and processes it uses to track the most serious adverse medical events to reduce and better manage fragmentation, fully
understand why such events occurred, and identify what actions are needed to prevent similar incidents."," The Assistant Secretary of Defense (Health Affairs) should ensure the Defense Health Agency (DHA) improves as appropriate the systems and processes used by the military
services, National Capital Region (NCR), and DHA to track sentinel events and root cause analysis (RCA) reports and require the military services and NCR to communicate with
DHA the reasons RCA reports are not completed for reported sentinel events.", Pending,"Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/29/2019
2019,16,1,"http://www.gao.gov/duplication/action_tracker/697882#t=0
",New for 2019,No,Science and the environment: Patent Licensing at Federal Labs (2019-16),"The Department of Commerce could help federal agencies and laboratories more successfully license federal inventions to the private sector by addressing fragmentation of
information on comparable licenses."," The Secretary of Commerce should instruct the National Institute of Standards and Technology (NIST) to facilitate formal information sharing among the agencies to provide
federal labs with information on financial terms in comparable lab patent licenses, as appropriate.", Pending,"Fragmentation, Overlap & Duplication",Executive Branch,Department of Commerce,3/29/2019
2019,1,1,"http://www.gao.gov/duplication/action_tracker/697890#t=0
",New for 2019,No,Agriculture: Arsenic in Rice (2019-01),"To avoid unnecessary and potentially inefficient duplicative efforts, the Food and Drug Administration and the U.S. Department of Agriculture should improve coordination of
their efforts to develop methods for detecting contaminants in food, including arsenic in rice."," The Commissioner of the Food and Drug Administration (FDA) should work with the U.S. Department of Agriculture (USDA) to develop a mechanism to coordinate the development of
methods to detect contaminants in food, including arsenic in rice.", Pending,"Fragmentation, Overlap & Duplication",Executive Branch,Food and Drug Administration,3/29/2019
2019,1,2,"http://www.gao.gov/duplication/action_tracker/697890#t=1
",New for 2019,No,Agriculture: Arsenic in Rice (2019-01),"To avoid unnecessary and potentially inefficient duplicative efforts, the Food and Drug Administration and the U.S. Department of Agriculture should improve coordination of
their efforts to develop methods for detecting contaminants in food, including arsenic in rice."," The Secretary of Agriculture should work with the Food and Drug Administration (FDA) to develop a mechanism to coordinate the development of methods to detect contaminants in
food, including arsenic in rice.", Pending,"Fragmentation, Overlap & Duplication",Executive Branch,Department of Agriculture,3/29/2019
2019,24,1,"http://www.gao.gov/duplication/action_tracker/697900#t=0
",New for 2019,Yes,Health: Medicaid Spending Oversight (2019-24),"The Centers for Medicare & Medicaid Services needs to improve how it identifies and targets risk in overseeing Medicaid expenditures to potentially save hundreds of millions
of dollars."," The Administrator of the Centers for Medicare and Medicaid Services (CMS) should consider and take steps to mitigate the program risks that are not measured in the Payment
Error Rate Measurement (PERM), such as overpayments and unallowable costs; such an effort could include actions such as revising the PERM methodology or focusing additional
audit resources on managed care.", Pending,Cost Savings & Revenue Enhancement,Executive Branch,Centers for Medicare & Medicaid Services,3/29/2019
2019,24,2,"http://www.gao.gov/duplication/action_tracker/697900#t=1
",New for 2019,Yes,Health: Medicaid Spending Oversight (2019-24),"The Centers for Medicare & Medicaid Services needs to improve how it identifies and targets risk in overseeing Medicaid expenditures to potentially save hundreds of millions
of dollars."," The Administrator of the Centers for Medicare and Medicaid Services (CMS) should eliminate impediments to collaborative audits in managed care conducted by audit contractors
and states by ensuring that managed care audits are conducted regardless of which entity—the state or the managed care organization—recoups any identified overpayments.", Pending,Cost Savings & Revenue Enhancement,Executive Branch,Centers for Medicare & Medicaid Services,3/29/2019
2019,24,3,"http://www.gao.gov/duplication/action_tracker/697900#t=2
",New for 2019,Yes,Health: Medicaid Spending Oversight (2019-24),"The Centers for Medicare & Medicaid Services needs to improve how it identifies and targets risk in overseeing Medicaid expenditures to potentially save hundreds of millions
of dollars."," The Administrator of the Centers for Medicare and Medicaid Services (CMS) should require states to report and document the amount of managed care overpayments to providers
and how they are accounted for in capitation rate-setting.", Pending,Cost Savings & Revenue Enhancement,Executive Branch,Centers for Medicare & Medicaid Services,3/29/2019
2019,24,4,"http://www.gao.gov/duplication/action_tracker/697900#t=3
",New for 2019,Yes,Health: Medicaid Spending Oversight (2019-24),"The Centers for Medicare & Medicaid Services needs to improve how it identifies and targets risk in overseeing Medicaid expenditures to potentially save hundreds of millions
of dollars."," The Administrator of the Centers for Medicare and Medicaid Services (CMS) should complete a comprehensive, national risk assessment and take steps, as needed, to assure that
resources to oversee expenditures reported by states are adequate and allocated based on areas of highest risk.", Pending,Cost Savings & Revenue Enhancement,Executive Branch,Centers for Medicare & Medicaid Services,3/29/2019
2019,24,5,"http://www.gao.gov/duplication/action_tracker/697900#t=4
",New for 2019,No,Health: Medicaid Spending Oversight (2019-24),"The Centers for Medicare & Medicaid Services needs to improve how it identifies and targets risk in overseeing Medicaid expenditures to potentially save hundreds of millions
of dollars."," The Administrator of the Centers for Medicare and Medicaid Services (CMS) should revise the sampling methodology for reviewing expenditures for the Medicaid expansion
population to better target reviews to areas of high risk.", Pending,Cost Savings & Revenue Enhancement,Executive Branch,Centers for Medicare & Medicaid Services,3/29/2019
2019,11,1,"http://www.gao.gov/duplication/action_tracker/697906#t=0
",New for 2019,No,International affairs: Alignment of Foreign Assistance Strategies (2019-11),Guidance from the Department of State would help agencies that provide foreign assistance align strategies and identify and better manage fragmentation.," The State Department should lead an effort to establish, in collaboration with the five other agencies that implement most of U.S. foreign assistance, guidance for developing
foreign assistance strategies that addresses key elements GAO identified related to interagency coordination, strategic integration, and assessment of progress.", Pending,"Fragmentation, Overlap & Duplication",Executive Branch,Department of State,3/29/2019
2019,19,1,"http://www.gao.gov/duplication/action_tracker/697929#t=0
",New for 2019,No,Defense: Foreign Military Sales Administrative Account (2019-19),"Congress could enhance federal revenue by at least tens of millions of dollars annually through expanding the definition of allowable expenses authorized to be covered by the
Foreign Military Sales administrative account, thereby likely reducing the need to cover these expenses with other appropriated funds.", Congress should consider redefining what can be considered an allowable expense to be charged from the administrative account., Pending,Cost Savings & Revenue Enhancement,Congressional,Congress,3/29/2019
2019,22,1,"http://www.gao.gov/duplication/action_tracker/697931#t=0
",New for 2019,No,General government: Inland Waterways Construction (2019-22),"The U.S. Army Corps of Engineers should seek ways to more efficiently use available funding for inland waterways construction to potentially save tens of millions of dollars
annually."," The U.S. Army Corps of Engineers (Corps) should pursue ways to increase the Corps' ability to use available funding for inland waterways construction more efficiently and,
should changes to the Corps' authority be necessary, develop a legislative proposal to request such authority.", Pending,Cost Savings & Revenue Enhancement,Executive Branch,U.S. Army Corps of Engineers,3/29/2019
2019,3,1,"http://www.gao.gov/duplication/action_tracker/697933#t=0
",New for 2019,No,Defense: DOD Document Services (2019-03),The Department of Defense should take actions to better manage fragmentation in its document services functions to potentially save millions of dollars annually.," The Secretary of Defense should ensure that the Under Secretary of Defense for Acquisition and Sustainment assesses whether the Defense Logistics Agency (DLA) Document
Services' single manager role for printing and reproduction provides the best value to the government—as determined by quality, price, and delivery time and in light of
DLA Document Services' transformation plan—and whether any additional efficiencies are possible, and use the results of that assessment to inform the revision of the
Department of Defense's (DOD) DOD Instruction 5330.03", Pending,"Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/29/2019
2019,3,2,"http://www.gao.gov/duplication/action_tracker/697933#t=1
",New for 2019,No,Defense: DOD Document Services (2019-03),The Department of Defense should take actions to better manage fragmentation in its document services functions to potentially save millions of dollars annually.," The Secretary of Defense should ensure that the Under Secretary of Defense for Acquisition and Sustainment assesses whether the Department of Defense's (DOD) current
approach to obtaining print devices represents the best value to the government or whether other approaches, such as further consolidations under the Defense Logistics Agency
(DLA) Document Services as a proposed single manager for print device procurement, would be more cost-effective.", Pending,"Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/29/2019
2019,3,3,"http://www.gao.gov/duplication/action_tracker/697933#t=2
",New for 2019,No,Defense: DOD Document Services (2019-03),The Department of Defense should take actions to better manage fragmentation in its document services functions to potentially save millions of dollars annually.," The Secretary of Defense should ensure that the Department of Defense's (DOD) Chief Information Officer implements (CIO) controls, such as reporting procedures, to
routinely monitor actions to reduce the number of print devices, consistent with department-wide goals for reducing the number of print devices that are included in the
CIO's 2012 memorandum.", Pending,"Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/29/2019
2019,3,4,"http://www.gao.gov/duplication/action_tracker/697933#t=3
",New for 2019,No,Defense: DOD Document Services (2019-03),The Department of Defense should take actions to better manage fragmentation in its document services functions to potentially save millions of dollars annually.," The Secretary of Defense should ensure that the Department of Defense's (DOD) Chief Information Officer (CIO) assigns responsibility for implementing the CIO's 2012
memorandum on optimizing the use of employee information technology devices.", Pending,"Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/29/2019
2019,3,5,"http://www.gao.gov/duplication/action_tracker/697933#t=4
",New for 2019,No,Defense: DOD Document Services (2019-03),The Department of Defense should take actions to better manage fragmentation in its document services functions to potentially save millions of dollars annually.," The Secretary of Defense should ensure that the Director, Defense Logistics Agency (DLA), in coordination with the Director, DLA Document Services and following
implementation of the current transformation plan, gathers data on workload revenue at retained facilities and all mission specialties and evaluates whether additional
opportunities for consolidation exist based on those data.", Pending,"Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/29/2019
2019,21,2,"http://www.gao.gov/duplication/action_tracker/697939#t=1
",New for 2019,No,General government: Disaster Response Contracting (2019-21),The Federal Emergency Management Agency could make more cost-effective contracting decisions through better use of advance contracts and improved acquisition planning.," The Federal Emergency Management Agency's (FEMA) Administrator should ensure the Head of the Contracting Activity updates the Disaster Contracting Desk Guide to include
guidance for whether and under what circumstances contracting officers should consider using existing advance contracts prior to making new post-disaster contract awards, and
include this guidance in existing semi-annual training given to contracting officers.", Pending,Cost Savings & Revenue Enhancement,Executive Branch,Federal Emergency Management Agency,3/29/2019
2019,21,3,"http://www.gao.gov/duplication/action_tracker/697939#t=2
",New for 2019,No,General government: Disaster Response Contracting (2019-21),The Federal Emergency Management Agency could make more cost-effective contracting decisions through better use of advance contracts and improved acquisition planning.," The Federal Emergency Management Agency's (FEMA) Administrator should update and implement existing guidance for program office and contracting officer personnel to
identify acquisition planning time frames and considerations across the entire acquisition planning process, and clearly communicate the purpose and use of its Master
Acquisition Planning Schedule.", Pending,Cost Savings & Revenue Enhancement,Executive Branch,Federal Emergency Management Agency,3/29/2019
2019,21,1,"http://www.gao.gov/duplication/action_tracker/697939#t=0
",New for 2019,No,General government: Disaster Response Contracting (2019-21),The Federal Emergency Management Agency could make more cost-effective contracting decisions through better use of advance contracts and improved acquisition planning.," The Federal Emergency Management Agency's (FEMA) Administrator should update the strategy identified in its 2007 Advance Contracting of Goods and Services Report to
Congress to clearly define the objectives of advance contracts, how they contribute to FEMA's disaster response operations, and whether and how they should be prioritized in
relation to new post-disaster contract awards.", Pending,Cost Savings & Revenue Enhancement,Executive Branch,Federal Emergency Management Agency,3/29/2019
2019,23,1,"http://www.gao.gov/duplication/action_tracker/697943#t=0
",New for 2019,No,General government: Tax Treatment of 401(k) Transfers (2019-23),"Clarifying whether transfers of unclaimed savings from employer-based plans to states are distributions and should be subject to tax withholding could result in the Internal
Revenue Service collecting over a million dollars annually in additional tax revenues if these transfers are taxable events."," The IRS Commissioner should work with the Department of the Treasury to consider clarifying if transfers of unclaimed savings from employer-based plans (such as 401(k) plans)
to states are distributions, what, if any, tax reporting and withholding requirements apply, and when they apply.", Pending,Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/29/2019
2019,17,1,"http://www.gao.gov/duplication/action_tracker/697946#t=0
",New for 2019,No,"Training, employment, and education: SNAP Employment and Training (2019-17)","To ensure an efficient use of workforce development resources, the U.S. Department of Agriculture should help states better leverage existing resources for their Supplemental
Nutrition Assistance Program employment and training programs."," The Administrator of the U.S. Department of Agriculture's Food and Nutrition Service should take additional steps to assist states in leveraging available workforce
development system resources for their Supplemental Nutrition Assistance Program Employment and Training (SNAP E&T) programs. Such steps should include ensuring that state
SNAP E&T plans provide the agency with sufficient information to verify that states have assessed available workforce development system providers.", Pending,"Fragmentation, Overlap & Duplication",Executive Branch,Department of Agriculture,3/29/2019
2019,5,1,"http://www.gao.gov/duplication/action_tracker/697948#t=0
",New for 2019,No,General government: Federal Shared Services (2019-05),"The Office of Management and Budget and the General Services Administration could better position themselves to achieve their cost savings goal of $2 billion over 10 years and
reduce inefficient overlap and duplication by strengthening their implementation of selected federal shared services reform efforts."," The Office of Management and Budget's (OMB) Shared Services Policy Officer should work with the General Services Administration (GSA) to finalize a plan for monitoring the
implementation of NewPay. The plan should include: (a) implementation goals, a timeline, and milestones for agencies to transition from one provider to another; (b)
transparent reporting mechanisms on key milestones; and (c) a process for capturing and communicating lessons learned.", Pending,Cost Savings & Revenue Enhancement,Executive Branch,Office of Management and Budget,3/29/2019
2019,5,2,"http://www.gao.gov/duplication/action_tracker/697948#t=1
",New for 2019,No,General government: Federal Shared Services (2019-05),"The Office of Management and Budget and the General Services Administration could better position themselves to achieve their cost savings goal of $2 billion over 10 years and
reduce inefficient overlap and duplication by strengthening their implementation of selected federal shared services reform efforts."," The Office of Management and Budget's (OMB) Shared Services Policy Officer should work with the General Services Administration (GSA) to document key roles and
responsibilities, including which agency will be the NewPay Service Management Office (SMO), who will be assigned to the NewPay Task Order Review Board; how the SMO, the
Review Board, and other key stakeholders will work together, and which agency will be responsible for interpreting payroll rules and regulations.", Pending,Cost Savings & Revenue Enhancement,Executive Branch,Office of Management and Budget,3/29/2019
2019,5,3,"http://www.gao.gov/duplication/action_tracker/697948#t=2
",New for 2019,No,General government: Federal Shared Services (2019-05),"The Office of Management and Budget and the General Services Administration could better position themselves to achieve their cost savings goal of $2 billion over 10 years and
reduce inefficient overlap and duplication by strengthening their implementation of selected federal shared services reform efforts."," The Office of Management and Budget's (OMB) Shared Services Policy Officer should work with the General Services Administration (GSA) to update provider information on
services offered, pricing, and performance and share that information with prospective customers.", Pending,Cost Savings & Revenue Enhancement,Executive Branch,Office of Management and Budget,3/29/2019
2019,5,4,"http://www.gao.gov/duplication/action_tracker/697948#t=3
",New for 2019,No,General government: Federal Shared Services (2019-05),"The Office of Management and Budget and the General Services Administration could better position themselves to achieve their cost savings goal of $2 billion over 10 years and
reduce inefficient overlap and duplication by strengthening their implementation of selected federal shared services reform efforts."," The Office of Management and Budget's (OMB) Shared Services Policy Officer should work with the General Services Administration (GSA) to implement a process for collecting
and tracking cost-savings data that would allow them to assess progress toward the shared services cost-savings goal of an estimated $2 billion over 10 years.", Pending,Cost Savings & Revenue Enhancement,Executive Branch,Office of Management and Budget,3/29/2019
2019,14,1,"http://www.gao.gov/duplication/action_tracker/697953#t=0
",New for 2019,No,International affairs: U.S. Security Assistance to the Caribbean (2019-14),"The Department of State should establish an initiative-wide planning and reporting mechanism to better manage fragmentation and potential overlap of security assistance
activities in Caribbean countries."," The Department of State should, in consultation with the United States Agency for International Development and other stakeholders as appropriate, create an initiative-wide
planning and reporting mechanism for the Caribbean Basin Security Initiative that includes the ability to monitor, evaluate, and report the results of their collaborative
efforts.", Pending,"Fragmentation, Overlap & Duplication",Executive Branch,Department of State,3/29/2019
2019,26,1,"http://www.gao.gov/duplication/action_tracker/697955#t=0
",New for 2019,No,Health: Prior Authorization in Medicare (2019-26),"The Centers for Medicare & Medicaid Services should take steps to continue prior authorization, a payment approach that could potentially save millions of dollars in
unnecessary Medicare spending."," The Administrator of the Centers for Medicare & Medicaid Services (CMS) should take steps—based on results from evaluations—to continue prior authorization, for example,
by resuming the paused demonstration, extending current demonstrations, or identifying new opportunities for expanding prior authorization to additional items and services
with high unnecessary utilization and high improper payment rates."," CMS has taken steps to evaluate its prior authorization programs, as GAO recommended in April 2018. In May 2018, CMS announced it is revising the home health services
demonstration, which has been on pause since April 2017. The demonstration had not resumed as of January 2019. In June 2018, CMS issued an interim report on the independent
evaluation of the non-emergency hyperbaric oxygen therapy demonstration, and a CMS official reported that the agency would release a final report at a later date. CMS also
took other actions to continue identifying new opportunities for prior authorization. In June 2018, CMS added 31 new items to its required prior authorization list for the
permanent durable medical equipment, prosthetics, orthotics, and supplies prior authorization program, effective September 1, 2018. In November 2018, CMS extended the
repetitive scheduled non-emergency ambulance service demonstration for 1 year, through November 2019. GAO will continue to monitor issued agency guidance on the home health
services demonstration and to evaluate additional steps CMS takes to continue prior authorization in Medicare, such as identifying new opportunities for prior authorization.
Until CMS takes these steps, the agency may miss opportunities to reduce unnecessary utilization and improper payments. ",Cost Savings & Revenue Enhancement,Executive Branch,Centers for Medicare & Medicaid Services,3/29/2019
2011,7,3,"http://www.gao.gov/duplication/action_tracker/1711#t=2
",Addressed,No,Defense: Prepositioning Programs (2011-07),Improved joint oversight of the Department of Defense's prepositioning programs for equipment and supplies may reduce unnecessary duplication.," The Secretary of Defense should direct the Office of the Under Secretary of Defense for Policy to develop strategic guidance that includes planning and resource priorities,
linking the department's current and future needs for prepositioned stocks to evolving national defense objectives."," The Department of Defense (DOD) implemented this action. In March 2017, DOD issued its Pre-positioned War Reserve Materiel (PWRM) Strategic Policy. The Strategic Policy
requires the Under Secretary of Defense for Policy to develop and coordinate planning and resource requirements, such as those found in DOD's Guidance for Employment of the
Force and the Defense Planning Guidance, so that war materiel and prepositioned war reserve material are appropriately linked to desired capabilities in support of the
national defense strategy. In addition, the Strategic Policy requires the Under Secretary of Defense for Acquisition, Technology, and Logistics and the DOD component heads to
maintain guidance that includes component-specific requirements for planning and resourcing priorities to address current and future requirements for maintaining prepositioned
stocks optimally. This guidance meets the intent of GAO's recommendations and may improve DOD's ability to recognize efficiencies and minimize potentially duplicative
efforts in its prepositioned stocks programs.  ","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/21/2018
2011,7,1,"http://www.gao.gov/duplication/action_tracker/1711#t=0
",Partially Addressed,No,Defense: Prepositioning Programs (2011-07),Improved joint oversight of the Department of Defense's prepositioning programs for equipment and supplies may reduce unnecessary duplication.," The Secretary of Defense should direct the Under Secretary of Defense for Acquisition, Technology, and Logistics, in coordination with the Chairman of the Joint Chiefs of
Staff, to strengthen the Department of Defense's (DOD) joint oversight of its prepositioned stocks through such actions as clarifying lines of authority and reporting between
the joint preposition working group and other components within DOD."," The Department of Defense (DOD) has taken some actions to clarify lines of authority and reporting between the joint prepositioned working group and other components within
DOD, as GAO recommended in May 2011 (GAO-11-647), and as required by legislation passed in December 2013; but its efforts to strengthen joint oversight of service
prepositioned-stock programs are incomplete. GAO reported in May 2011 that the Global Prepositioned Materiel Capabilities Working Group—established in 2008 to provide
oversight of services' prepositioning programs, among other things—had met only sporadically and had not addressed many of the prepositioning oversight duties specified in
its charter. In September 2013, GAO reported that DOD had not improved joint oversight of its prepositioning programs, and that DOD was considering changes to its instruction
on war reserve materiel policy to eliminate the working group. In 2014, DOD officials stated that they decided to reaffirm the working group's purpose rather than eliminate
it. Also, the National Defense Authorization Act for Fiscal Year 2014, enacted in December 2013, required that the Secretary of Defense maintain a Strategic Policy and develop
a plan for implementing the policy that establishes a coordinated joint-military service approach for DOD's prepositioned stock programs to maximize efficiencies across the
department. In December 2016, the Chairman of the Joint Chiefs of Staff issued guidance that its office coordinate with the Under Secretary of Defense for Acquisition,
Technology, and Logistics in establishing the Global Pre-positioned Materiel Capabilities Working Group and provide oversight of the services' prepositioning programs, but
this instruction does not clarify lines of authority between the working group and the services.  Subsequently, DOD issued in March 2017 its Pre-positioned War Reserve
Materiel (PWRM) Strategic Policy, but in July 2017, GAO reported that the Strategic Policy does not address 5 of the 6 required elements from section 321 of the National
Defense Authorization Act (NDAA) for fiscal year 2014, including a coordinated joint-military service approach for DOD's prepositioned stocks. DOD also submitted a
""Strategic Implementation Plan"" for managing its prepositioned stocks to the Senate and House Committees on Appropriations and Armed Services in October 2017. However, GAO
reported in January 2019 that DOD's plan does not fully address 4 of the 7 elements required by the NDAA for Fiscal Year 2014 nor does the plan clarify lines of authority
and reporting between the working group and other DOD components. GAO reported that the plan is unclear as to whether the working group is the governance body for managing
prepositioned stocks. Specifically, the plan states that DOD's joint oversight framework will include the working group but also assigns the group to present capability
shortfalls and gaps to a governance body and implement governance body decisions. GAO continues to maintain that an increased emphasis on joint program management and
oversight of prepositioned stocks could reduce unnecessary duplication and achieve cost savings and efficiencies.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/29/2019
2011,7,2,"http://www.gao.gov/duplication/action_tracker/1711#t=1
",Partially Addressed,No,Defense: Prepositioning Programs (2011-07),Improved joint oversight of the Department of Defense's prepositioning programs for equipment and supplies may reduce unnecessary duplication.," The Secretary of Defense should direct the Chairman of the Joint Chiefs of Staff and the Secretaries of the military services to synchronize at a department-wide level, as
appropriate, the services' prepositioning programs so that they include updated requirements and maximize efficiency in managing prepositioned assets and activities across the
department to reduce unnecessary duplication."," The Department of Defense (DOD) has taken some actions but has not synchronized at a department-wide level the services' prepositioning programs as GAO recommended in May
2011. In May 2011, GAO reported that DOD had limited department-wide guidance that would help ensure that its prepositioning programs accurately reflect national military
objectives, such as those included in the National Defense Strategy and the National Military Strategy. Subsequently, in September 2013, GAO reported that DOD had not made
progress on this issue and suggested that Congress require DOD to develop overarching strategic guidance, along with an Implementation Plan, to integrate and synchronize the
services' prepositioning programs department-wide. The National Defense Authorization Act (NDAA) for Fiscal Year 2014 required DOD's Strategic Policy for prepositioned
materiel and equipment to include a framework for joint departmental oversight that reviews and synchronizes the services' prepositioning strategies to minimize potentially
duplicative efforts and maximize efficiencies in prepositioned material and equipment across the department. Subsequently, DOD issued in March 2017 its Pre-positioned War
Reserve Materiel (PWRM) Strategic Policy, but in July 2017, GAO reported that the Strategic Policy does not address 5 of the 6 required elements from section 321 of the NDAA
for Fiscal Year 2014 including a coordinated joint-military service approach for DOD's prepositioned stocks. DOD also submitted a ""Strategic Implementation Plan"" for
managing its prepositioned stocks to the Senate and House Committees on Appropriations and Armed Services in October 2017. However, GAO reported in January 2019 that DOD's
plan does not fully address 4 of the 7 elements required by the NDAA for Fiscal Year 2014 nor does the plan provide details on how DOD plans to synchronize the services'
prepositioning programs and maximize efficiency in managing prepositioned assets and activities across the department. Without such synchronization, DOD may not be able to
fully recognize efficiencies and minimize potentially duplicative efforts in its prepositioned stocks programs.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/29/2019
2011,7,4,"http://www.gao.gov/duplication/action_tracker/1711#t=3
",New for 2019,No,Defense: Prepositioning Programs (2011-07),Improved joint oversight of the Department of Defense's prepositioning programs for equipment and supplies may reduce unnecessary duplication.," The Secretary of Defense should ensure that the Assistant Secretary of Defense for Sustainment, in coordination with the Chairman of the Joint Chiefs of Staff, take steps to
fully implement joint oversight of the Department of Defense's (DOD) prepositioned stocks programs, including providing detailed information on how to implement such an
oversight approach in department guidance and reviewing other joint oversight efforts, in order to synchronize the military services' prepositioned strategies to avoid
fragmentation.", Pending,"Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/29/2019
2011,7,5,"http://www.gao.gov/duplication/action_tracker/1711#t=4
",New for 2019,No,Defense: Prepositioning Programs (2011-07),Improved joint oversight of the Department of Defense's prepositioning programs for equipment and supplies may reduce unnecessary duplication.," The Secretary of Defense should ensure that the Assistant Secretary of Defense for Sustainment, in coordination with the Chairman of the Joint Chiefs of Staff, update
Congress on the department's progress in joint oversight management in its prepositioned stocks annual report or in a separate report.", Pending,"Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/29/2019
2016,22,3,"http://www.gao.gov/duplication/action_tracker/676142#t=2
",Addressed,Yes,General government: Identity Theft Refund Fraud (2016-22),"The Internal Revenue Service and Congress could potentially save billions of dollars in fraudulent refunds by improving the agency's efforts to prevent refund fraud associated
with identity theft."," The Internal Revenue Service (IRS) should estimate and document the costs, benefits, and risks of possible options for taxpayer authentication, in accordance with Office of
Management and Budget (OMB) and National Institute of Standards and Technology (NIST) guidance."," In May 2017, IRS implemented a business decision model to analyze and improve online taxpayer authentication tools, and provided GAO with results from one analysis. IRS's
analysis (1) identifies expected costs for implementing an authentication tool, including IRS information technology costs and taxpayer burden; (2) compares the potential
benefits to taxpayers and IRS for implementing versus not implementing the tool; and (3) identifies the risks associated with the project, the steps IRS has taken to mitigate
them, and potential areas of increased risk if IRS were to implement tool, consistent with GAO's January 2015 recommendation.  Further, this analysis discusses how the
tool aligns with IRS's strategic goals and includes a decision justification. IRS officials told GAO that this analysis served as the basis for IRS management's decision to
approve implementing a new authentication tool. Further, IRS officials told GAO they find this analysis extremely useful and have also created a shorter cost-benefit-risk
analysis template to facilitate decision making on smaller, day-to-day authentication issues.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,10/18/2017
2016,22,2,"http://www.gao.gov/duplication/action_tracker/676142#t=1
",Addressed,No,General government: Identity Theft Refund Fraud (2016-22),"The Internal Revenue Service and Congress could potentially save billions of dollars in fraudulent refunds by improving the agency's efforts to prevent refund fraud associated
with identity theft."," The Internal Revenue Service (IRS) should provide aggregated information on (1) the success of external party leads in identifying suspicious returns and (2) emerging trends,
and develop a set of metrics to track external leads by the submitting third party."," As of December 2017, IRS had addressed GAO's August 2014 recommendation by developing timeliness metrics for managing leads, holding six feedback sessions with financial
institutions participating in the External Leads Program, and sharing information through the Security Summit. In November 2015, IRS reported that it had developed a database
to track leads submitted by financial institutions and the results of those leads. IRS also stated that it had held six sessions with financial institutions to provide
feedback on external leads provided to IRS. These quarterly feedback sessions contained various types of information, including overall statistics for the External Leads
Program, individual statistics tailored to a specific external party, and solicitations for how to improve the program. In December 2015, IRS officials stated that the agency
sent a customer satisfaction survey asking financial institutions for feedback on the external leads process and was considering other ways to provide feedback to financial
institutions. In March 2017, IRS officials told GAO they were holding more frequent, monthly, feedback sessions with financial institutions. Additionally, IRS provides
feedback and information sharing to financial institutions through the Security Summit. IRS provided information on the Security Summit's Financial Services Working Group
met weekly to discuss new and emerging fraud trends, new ideas on fraud prevention and overall statistics for the External Leads Program to the Security Summit's Financial
Services Working Group participants. In December 2017, 8 of the 11 financial institutions who responded to GAO's outreach said that IRS's feedback was timely, meaningful,
and actionable. Further, one organization told GAO that IRS's feedback was substantially improved from 2014. Accurate, timely, and actionable feedback to external parties
participating in the External Leads Program informs them if the leads they provide to IRS are useful and enables them to assess their success in identifying identity theft
refund fraud and improve their detection tools.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/21/2018
2016,22,4,"http://www.gao.gov/duplication/action_tracker/676142#t=3
",Addressed,No,General government: Identity Theft Refund Fraud (2016-22),"The Internal Revenue Service and Congress could potentially save billions of dollars in fraudulent refunds by improving the agency's efforts to prevent refund fraud associated
with identity theft."," The Internal Revenue Service (IRS) should, in accordance with Office of Management and Budget (OMB) and National Institute for Standards and Technology (NIST)
e-authentication guidance, (1) conduct an updated risk assessment to identify new or ongoing risks for the Taxpayer Protection Program's (TPP) online and phone
authentication options, including documentation of time frames for conducting the assessment, and (2) implement appropriate actions to mitigate risks identified in the
assessment."," As of December 2018, IRS had conducted risk assessments for TPP and implemented actions to mitigate risks identified in these assessments, as GAO recommended in May 2016. IRS
conducted a risk assessment for TPP's online authentication option in May 2016 based on OMB and NIST guidance. As a result of this assessment, IRS took TPP's online
authentication option offline while working to improve the option's authentication standard. IRS relaunched the option in October 2018 with improvements, such as two-factor
authentication, that mitigate risks identified in the 2016 assessment. In 2017 IRS held a workshop to assess risks to other TPP authentication options, including the phone
option. In February 2017 IRS implemented a new process for TPP phone authentication. By taking appropriate actions to mitigate risks identified in its TPP risk assessments,
IRS will prevent fraudsters from passing TPP authentication and potentially receiving millions in refunds.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/29/2019
2016,22,5,"http://www.gao.gov/duplication/action_tracker/676142#t=4
",New for 2019,Yes,General government: Identity Theft Refund Fraud (2016-22),"The Internal Revenue Service and Congress could potentially save billions of dollars in fraudulent refunds by improving the agency's efforts to prevent refund fraud associated
with identity theft."," The Commissioner of Internal Revenue should direct the Identity Assurance Office, in collaboration with other IRS business partners, to estimate the resources (i.e.,
financial and human) required for the foundational initiatives and supporting activities identified in its Identity Assurance Strategy and Roadmap.", Pending,Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/29/2019
2016,22,6,"http://www.gao.gov/duplication/action_tracker/676142#t=5
",New for 2019,Yes,General government: Identity Theft Refund Fraud (2016-22),"The Internal Revenue Service and Congress could potentially save billions of dollars in fraudulent refunds by improving the agency's efforts to prevent refund fraud associated
with identity theft."," Based on the estimates developed in action 5, the Commissioner of Internal Revenue should direct the Identity Assurance Office to prioritize foundational initiatives in its
Identity Assurance Strategy and Roadmap.", Pending,Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/29/2019
2016,22,7,"http://www.gao.gov/duplication/action_tracker/676142#t=6
",New for 2019,No,General government: Identity Theft Refund Fraud (2016-22),"The Internal Revenue Service and Congress could potentially save billions of dollars in fraudulent refunds by improving the agency's efforts to prevent refund fraud associated
with identity theft."," The Commissioner of Internal Revenue should develop a repeatable, comprehensive process to identify and evaluate alternative options for improving taxpayer authentication,
including technologies in use by industry, states, or other trusted partners.", Pending,Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/29/2019
2016,22,8,"http://www.gao.gov/duplication/action_tracker/676142#t=7
",New for 2019,No,General government: Identity Theft Refund Fraud (2016-22),"The Internal Revenue Service and Congress could potentially save billions of dollars in fraudulent refunds by improving the agency's efforts to prevent refund fraud associated
with identity theft."," Based on the approach developed in Action 7, the Commissioner of Internal Revenue should include and prioritize these options, as appropriate, in IRS's Identity Assurance
Strategy and Roadmap.", Pending,Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/29/2019
2016,22,1,"http://www.gao.gov/duplication/action_tracker/676142#t=0
",Partially Addressed,No,General government: Identity Theft Refund Fraud (2016-22),"The Internal Revenue Service and Congress could potentially save billions of dollars in fraudulent refunds by improving the agency's efforts to prevent refund fraud associated
with identity theft."," Congress should consider providing the Secretary of the Treasury with the regulatory authority to lower the threshold for electronic filing of W-2s from 250 returns annually
to between 5 to 10 returns, as appropriate."," As of April 2019, Congress had lowered the e-filing threshold for partnerships, but not for all W-2 filers, as GAO suggested in August 2014. Section 301 of the Tax Technical
Corrections Act of 2018, division U of the Consolidated Appropriations Act, 2018, lowered the threshold for e-filing by partnerships incrementally over time, eventually to 20
returns after 2021 (Public Law 115-141). However, these lower thresholds only apply to partnerships and not other W-2 filers. In April 2019, the House Ways and Means Committee
reported on H.R. 1957, the Taxpayer First Act of 2019. If enacted, this legislation would lower the e-filing threshold for all filers. Lowering the threshold for all W-2
filers would help the Internal Revenue Service prevent identity theft refund fraud by enhancing its ability to verify the employment information reported on tax returns before
issuing refunds. Additionally, lowering the threshold would reduce the Social Security Administration's administrative costs of processing W-2 information.",Cost Savings & Revenue Enhancement,Congressional,Congress,3/29/2019
2018,19,1,"http://www.gao.gov/duplication/action_tracker/691150#t=0
",Partially Addressed,No,General government: Tax Fraud and Noncompliance (2018-19),"Congress and the Internal Revenue Service should take actions to improve the agency's ability to detect and prevent refund fraud and other noncompliance prior to issuing tax
refunds, which could protect hundreds of millions of dollars annually."," The Acting Commissioner of Internal Revenue should develop an evaluation plan to fully assess the benefits and costs, including taxpayer burden, of modifying the February 15
refund hold, and determine how this effort informs the Internal Revenue Service's (IRS) overall compliance strategy for refundable tax credits and fraud risk
management. "," IRS has assessed the benefits of modifying the refund hold, but it has not assessed the costs, as GAO recommended in January 2018. In November 2018, IRS provided its
assessment of the February 15 refund hold. In it, IRS reiterated its findings regarding the benefits of the refund hold. These benefits included potential savings if IRS
modified the hold to include all taxpayers, extended the hold to a later date when more W-2 data are available, or made both changes. However, IRS did not include any
assessment of costs to achieve these potential savings, such as the costs for IRS to review any additional returns that would be identified under a modified refund hold. It
did not assess taxpayer burden, either. IRS also did not determine how the February 15 refund hold informs IRS's overall compliance strategy for refundable tax credits and its
fraud risk management strategy. Based upon its assessment, IRS decided not to make any changes to the scope and timing of the refund hold without being directed to do so by
the Department of the Treasury or Congress. Without a complete assessment of the benefits and costs, including taxpayer burden, IRS is making a decision based upon incomplete
information. Further, if Congress or Treasury considered making any changes, they too would have incomplete information on which to direct IRS's actions.  ",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/29/2019
2018,19,2,"http://www.gao.gov/duplication/action_tracker/691150#t=1
",Not Addressed,No,General government: Tax Fraud and Noncompliance (2018-19),"Congress and the Internal Revenue Service should take actions to improve the agency's ability to detect and prevent refund fraud and other noncompliance prior to issuing tax
refunds, which could protect hundreds of millions of dollars annually."," Based on the benefits and costs assessment in action 1, the Acting Commissioner of Internal Revenue should use the Internal Revenue Service's (IRS) existing authority to
modify the refund hold such that it minimizes the risk of releasing fraudulent or noncompliant refunds. "," No executive action taken. As of November 2018, IRS had decided not to make any changes to the scope and timing of the refund hold without being directed to do so by the
Department of the Treasury or Congress. However, this decision was based on an incomplete assessment, as IRS has not assessed the costs of modifying the refund hold. Without a
complete assessment of the benefits and costs, including taxpayer burden, IRS is making a decision based upon incomplete information.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/29/2019
2018,19,3,"http://www.gao.gov/duplication/action_tracker/691150#t=2
",New for 2019,Yes,General government: Tax Fraud and Noncompliance (2018-19),"Congress and the Internal Revenue Service should take actions to improve the agency's ability to detect and prevent refund fraud and other noncompliance prior to issuing tax
refunds, which could protect hundreds of millions of dollars annually.", The Commissioner of Internal Revenue should increase the frequency at which incoming W-2 information is made available to the Return Review Program (RRP).," The Internal Revenue Service (IRS) agreed with this action and, as of December 2018, IRS planned to increase the frequency of loading Form W-2s into RRP from weekly to
several times weekly beginning in 2019. GAO will continue to monitor IRS's implementation of this action. ",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/29/2019
2018,19,4,"http://www.gao.gov/duplication/action_tracker/691150#t=3
",New for 2019,Yes,General government: Tax Fraud and Noncompliance (2018-19),"Congress and the Internal Revenue Service should take actions to improve the agency's ability to detect and prevent refund fraud and other noncompliance prior to issuing tax
refunds, which could protect hundreds of millions of dollars annually."," The Commissioner of Internal Revenue should update and expand a 2012 analysis of the costs and benefits of digitizing returns filed on paper to consider any new technology or
additional benefits associated with the Return Review Program's (RRP) enhanced enforcement capabilities."," The Internal Revenue Service (IRS) agreed with this action and in November 2018 reported that it planned to update the cost-benefit analysis by October 2020. In May 2018 IRS
submitted a request to private industry for information on the latest digitization strategies and solutions available in the marketplace. Addressing this action would provide
IRS and Congress with valuable information to implement the most cost-effective options for making additional, digitized information available for enforcing and administering
taxes. ",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/29/2019
2018,19,5,"http://www.gao.gov/duplication/action_tracker/691150#t=4
",New for 2019,No,General government: Tax Fraud and Noncompliance (2018-19),"Congress and the Internal Revenue Service should take actions to improve the agency's ability to detect and prevent refund fraud and other noncompliance prior to issuing tax
refunds, which could protect hundreds of millions of dollars annually."," Based on the assessment in action 4, the Commissioner of Internal Revenue should implement the most cost-effective method to digitize information provided by taxpayers who
file returns on paper."," In its November 2018 action plan, the Internal Revenue Service (IRS) agreed with the recommendation but noted that it must complete actions in response to action 4 before
providing an implementation date.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/29/2019
2018,19,6,"http://www.gao.gov/duplication/action_tracker/691150#t=5
",New for 2019,No,General government: Tax Fraud and Noncompliance (2018-19),"Congress and the Internal Revenue Service should take actions to improve the agency's ability to detect and prevent refund fraud and other noncompliance prior to issuing tax
refunds, which could protect hundreds of millions of dollars annually.", Congress should consider legislation to require that returns prepared electronically but filed on paper include a scannable code printed on the return.," The 115th Congress introduced legislation that would have made the statutory change, but did not pass the legislation. As of February 2019, the legislation had not been
introduced in the new Congress.",Cost Savings & Revenue Enhancement,Congressional,Congress,3/29/2019
2018,19,7,"http://www.gao.gov/duplication/action_tracker/691150#t=6
",New for 2019,Yes,General government: Tax Fraud and Noncompliance (2018-19),"Congress and the Internal Revenue Service should take actions to improve the agency's ability to detect and prevent refund fraud and other noncompliance prior to issuing tax
refunds, which could protect hundreds of millions of dollars annually."," The Commissioner of Internal Revenue should evaluate the costs and benefits of expanding the Return Review Program (RRP) to analyze individual returns not claiming refunds to
support other enforcement activities."," The Internal Revenue Service (IRS) agreed with GAO's July 2018 recommendation. According to IRS, expanding the use of RRP is an agency goal. In November 2018 IRS reported
that it plans to complete this analysis by October 2020. Addressing this recommendation would provide IRS with the information needed to identify opportunities to streamline
the detection and treatment of fraud as well as to promote voluntary compliance with tax laws.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/29/2019
2018,19,8,"http://www.gao.gov/duplication/action_tracker/691150#t=7
",New for 2019,No,General government: Tax Fraud and Noncompliance (2018-19),"Congress and the Internal Revenue Service should take actions to improve the agency's ability to detect and prevent refund fraud and other noncompliance prior to issuing tax
refunds, which could protect hundreds of millions of dollars annually."," Based on the assessment in action 7, the Commissioner of Internal Revenue should expand the Return Review Program (RRP) to support identified activities."," In its November 2018 action plan, the Internal Revenue Service (IRS) agreed with the recommendation but noted that it must complete actions in response to action 7 before
providing an implementation date.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/29/2019
2013,24,2,"http://www.gao.gov/duplication/action_tracker/653210#t=1
",Addressed,No,General government: Government Satellite Program Costs (2013-24),"Government agencies could achieve considerable cost savings on some missions by leveraging commercial spacecraft through innovative mechanisms such as hosted payload
arrangements and sharing launch vehicle costs. Selected agencies have reported saving hundreds of millions of dollars to date from using these innovative mechanisms."," Congress may wish to consider revisiting the law to determine whether efforts should be made to provide federal agencies additional flexibility to select space transportation
services and launch vehicles from other countries for hosted payloads to encourage cost savings."," On November 21, 2013, the Executive Office of the President issued a revised U.S. Space Transportation Policy that includes additional flexibility for federal agencies to
select space transportation services and launch vehicles from other countries for hosted payloads. Although Congress has not taken action to introduce legislation, as GAO
suggested in April 2013, the recently issued policy provides agencies with additional flexibility for selecting these services and vehicles from other countries, which could
promote cost savings. Accordingly, GAO considers this action addressed.",Cost Savings & Revenue Enhancement,Congressional,Congress,3/6/2014
2013,24,3,"http://www.gao.gov/duplication/action_tracker/653210#t=2
",Addressed,No,General government: Government Satellite Program Costs (2013-24),"Government agencies could achieve considerable cost savings on some missions by leveraging commercial spacecraft through innovative mechanisms such as hosted payload
arrangements and sharing launch vehicle costs. Selected agencies have reported saving hundreds of millions of dollars to date from using these innovative mechanisms."," The Executive Office of the President may wish to consider revisiting the policy to determine whether efforts should be made to provide federal agencies additional
flexibility to select space transportation services and launch vehicles from other countries for hosted payloads to encourage cost savings."," On November 21, 2013, the Executive Office of the President issued a revised U.S. Space Transportation Policy that includes additional flexibility for federal agencies to
select space transportation services and launch vehicles from other countries for hosted payloads, as GAO suggested in April 2013. Having additional flexibility to select
these services for hosted payloads could promote cost savings.",Cost Savings & Revenue Enhancement,Executive Branch,Executive Office of the President,3/6/2014
2013,24,1,"http://www.gao.gov/duplication/action_tracker/653210#t=0
",Addressed,No,General government: Government Satellite Program Costs (2013-24),"Government agencies could achieve considerable cost savings on some missions by leveraging commercial spacecraft through innovative mechanisms such as hosted payload
arrangements and sharing launch vehicle costs. Selected agencies have reported saving hundreds of millions of dollars to date from using these innovative mechanisms."," Congress may wish to consider authorizing agencies enhanced flexibility to acquire certain satellite services related to hosted payload and ride sharing arrangements, when
appropriately planned and justified."," Congress passed legislation that authorizes enhanced flexibility to acquire satellite services related to hosted payload and ride share arrangements, as GAO suggested in
April 2013. In December 2013, Congress passed the National Defense Authorization Act for Fiscal Year 2014, which required the Department of Defense (DOD) to conduct a study
that (1) reviewed existing and past operationally responsive low-cost launch efforts by domestic or foreign governments or industry and (2) assessed the viability of greater
utilization of innovative methods, including the use of secondary payload adapters on existing launch vehicles. DOD conducted its study and issued a report in June 2015, which
GAO reviewed. The study identified specific needs that could be addressed by the development of operationally responsive space capabilities, which may help DOD to gain
enhanced flexibility to review and identify additional options for acquiring satellite services related to hosted payloads and ride sharing arrangements. The enactment of this
legislation and the conclusion of the DOD study should help DOD gain additional flexibility to identify options for hosted payloads and ride sharing. Having this additional
flexibility could promote cost savings and help reduce government satellite program costs.",Cost Savings & Revenue Enhancement,Congressional,Congress,3/1/2017
2013,24,4,"http://www.gao.gov/duplication/action_tracker/653210#t=3
",New for 2019,No,General government: Government Satellite Program Costs (2013-24),"Government agencies could achieve considerable cost savings on some missions by leveraging commercial spacecraft through innovative mechanisms such as hosted payload
arrangements and sharing launch vehicle costs. Selected agencies have reported saving hundreds of millions of dollars to date from using these innovative mechanisms.", The Secretary of Defense should require programs using hosted payloads to provide cost and technical data and lessons learned to a central office., Pending,Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/29/2019
2015,15,1,"http://www.gao.gov/duplication/action_tracker/669262#t=0
",Addressed,No,Energy: Strategic Petroleum Reserve (2015-15),"Congress and the Department of Energy could potentially realize savings by setting a long-range target for the size of the Strategic Petroleum Reserve—valued at about $49
billion as of October 2018—and by exploring a full range of options for handling potentially excess reserve assets, created from additional oil sales mandated through 2027."," In view of recent changes in market conditions and in tandem with the Department of Energy's (DOE) ongoing activities to assess other aspects of the Strategic Petroleum
Reserve (SPR), the Secretary of Energy should undertake a comprehensive reexamination of the appropriate size of the SPR."," DOE completed a long-term strategic review of the SPR in August 2016, as GAO recommended in September 2014 and Congress required in 2015. The review addresses the size,
composition, infrastructure needs, and distribution capability of the reserve. In its review, DOE anticipates that it will carry out sales from the SPR that Congress
authorized. Specifically, in 2015, when Congress required DOE to complete the review, it authorized the sale of 124 million barrels of SPR oil, provided that the sale does not
limit the ability of the SPR to prevent and reduce adverse impacts of supply interruptions. Congress required that the proceeds from any sale be deposited into the general
fund of the Treasury. The Congressional Budget Office estimated $8 billion in savings from 2018 through 2025 (the SPR is valued at about $31 billion calculated based on the
average price of crude oil held in the SPR as of August, 2016.The $8 billion estimate is as of January 2016). In addition, Congress authorized the sale of crude oil worth up
to $2 billion between fiscal years 2017 and 2020 to support the construction, maintenance, repair, and replacement of SPR facilities. DOE's review concludes, based on a
simulation model, that reducing the SPR below levels indicated by these sales would reduce the expected economic benefits of the SPR; that rebuilding the SPR's inventory to
its pre-sales level might not be economically justified; and that the economic case for enhancing the SPR's distribution capability is strong.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Energy,11/15/2016
2015,15,3,"http://www.gao.gov/duplication/action_tracker/669262#t=2
",New for 2019,No,Energy: Strategic Petroleum Reserve (2015-15),"Congress and the Department of Energy could potentially realize savings by setting a long-range target for the size of the Strategic Petroleum Reserve—valued at about $49
billion as of October 2018—and by exploring a full range of options for handling potentially excess reserve assets, created from additional oil sales mandated through 2027."," The Department of Energy (DOE) should, in completing its ongoing study on the effects of congressionally mandated sales, consider a full range of options for handling
potentially excess assets and, if needed, request congressional authority for the disposition of these assets."," DOE agreed with the recommendation and the agency is expected to complete its study on handling excess assets by the end of fiscal year 2019. In September 2018, the House of
Representatives passed H.R. 6511, the Strategic Petroleum Reserve Reform Act, which would provide the Secretary of Energy with the authority to establish a program to lease
certain underutilized SPR storage facilities to the private sector, or a foreign government or its representative, and would require that the Secretary of Energy establish and
carry out a pilot program to make available for lease (1) up to 200,000,000 barrels of petroleum products at SPR storage facilities and (2) related facilities. The bill was
not passed by the Senate and has not been reintroduced in the 116th Congress as of January 15, 2019.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Energy,3/29/2019
2015,15,2,"http://www.gao.gov/duplication/action_tracker/669262#t=1
",New for 2019,No,Energy: Strategic Petroleum Reserve (2015-15),"Congress and the Department of Energy could potentially realize savings by setting a long-range target for the size of the Strategic Petroleum Reserve—valued at about $49
billion as of October 2018—and by exploring a full range of options for handling potentially excess reserve assets, created from additional oil sales mandated through 2027."," Congress should consider setting a long-range target for the size and configuration of the Strategic Petroleum Reserve (SPR) that takes into account projections for future
oil production, oil consumption, the efficacy of the existing SPR to respond to domestic supply disruptions, and international obligations.", Pending,Cost Savings & Revenue Enhancement,Congressional,Congress,3/29/2019
2019,9,1,"http://www.gao.gov/duplication/action_tracker/697994#t=0
",New for 2019,Yes,Homeland security/Law enforcement: Chemical Terrorism (2019-09),"The Department of Homeland Security should develop a strategy and implementation plan for its chemical defense programs and activities to better manage these fragmented
efforts."," The Assistant Secretary for Countering Weapons of Mass Destruction should develop a strategy and implementation plan to help the Department of Homeland Security, among other
things, guide, support, integrate and coordinate its chemical defense programs and activities; leverage resources and capabilities; and provide a roadmap for addressing any
identified gaps.", Pending,"Fragmentation, Overlap & Duplication",Executive Branch,Department of Homeland Security,3/29/2019
2019,27,1,"http://www.gao.gov/duplication/action_tracker/697996#t=0
",New for 2019,No,Homeland security/Law enforcement: Coast Guard Shore Infrastructure (2019-27),The Coast Guard should employ models to predict the outcome of shore infrastructure investments and analyze trade-offs to potentially save millions of dollars.," The Commandant of the Coast Guard should employ models for its asset lines for predicting the outcome of investments, analyzing trade-offs, and optimizing decisions among
competing investments.", Pending,Cost Savings & Revenue Enhancement,Executive Branch,U.S. Coast Guard,3/29/2019
2019,28,1,"http://www.gao.gov/duplication/action_tracker/698002#t=0
",New for 2019,No,"Training, employment, and education: Federal Student Loan Default Rates (2019-28)","Strengthening accountability for schools with high student loan default rates could help protect both borrowers and the billions of dollars of federal student aid the
government distributes each year."," Congress should consider strengthening schools' accountability for student loan defaults, for example, by (1) revising the cohort default rate (CDR) calculation to account
for the effect of borrowers spending long periods of time in forbearance during the 3-year CDR period, (2) specifying additional accountability measures to complement the CDR,
for example, a repayment rate, or (3) replacing the CDR with a different accountability measure.", Pending,Cost Savings & Revenue Enhancement,Congressional,Congress,3/29/2019
2019,25,1,"http://www.gao.gov/duplication/action_tracker/698013#t=0
",New for 2019,No,Health: Medicare Clinical Laboratory Payments (2019-25),"The Centers for Medicare & Medicaid Services should take steps to avoid paying more than necessary for clinical laboratory tests, which could save Medicare over a billion, or
potentially billions of dollars."," The Administrator of CMS should phase in payment-rate reductions that start from the actual payment rates Medicare paid prior to 2018 rather than the national limitation
amounts. CMS should revise these rates as soon as practicable to prevent paying more than necessary.", Pending,Cost Savings & Revenue Enhancement,Executive Branch,Centers for Medicare & Medicaid Services,3/29/2019
2019,25,2,"http://www.gao.gov/duplication/action_tracker/698013#t=1
",New for 2019,No,Health: Medicare Clinical Laboratory Payments (2019-25),"The Centers for Medicare & Medicaid Services should take steps to avoid paying more than necessary for clinical laboratory tests, which could save Medicare over a billion, or
potentially billions of dollars."," The Administrator of CMS should use bundled rates for panel tests, consistent with its practice prior to 2018, rather than paying for them individually; if necessary, the
Administrator of CMS should seek legislative authority to do so.", Pending,Cost Savings & Revenue Enhancement,Executive Branch,Centers for Medicare & Medicaid Services,3/29/2019
2012,42,1,"http://www.gao.gov/duplication/action_tracker/588043#t=0
",Consolidated or Other,No,General government: U.S. Currency (2012-42),"Congress could potentially reduce the cost of coin production by $9 to $16 million per year by amending the law to provide the Secretary of the Treasury with the authority to
alter the metal composition of coins."," To reduce the costs associated with the $1 note and $1 coins in the long term, Congress may wish to consider replacing the $1 note with a $1 coin to achieve an estimated
financial benefit of $4.4 billion over 30 years. Legislation has been proposed that would make this replacement."," As a result of decreasing estimates of financial benefits to the government resulting from changing note production technologies, GAO is no longer tracking this action.
Congress has not enacted legislation to replace the $1 note with a $1 coin, as GAO suggested in March 2011. Two bills to replace the $1 note with the $1 coin have been
introduced in the 113th Congress. These bills are S. 1105 and a similar House companion bill, H.R. 3305, the ""Currency Optimization, Innovation, and National Savings
Act.""  The Senate bill was introduced on June 6, 2013, and the House bill was introduced on October 22, 2013. Although both bills have been referred to the
committees of jurisdiction, neither had been reported out of the committees as of December 2013. Since GAO suggested this action in March 2011, the financial benefit of
replacing the $1 note with a $1 coin has decreased. The Federal Reserve has improved note-processing technologies, resulting in a longer lifespan for the $1 note. In March
2011, GAO estimated $5.5 billion in financial benefits over 30 years based on a lifespan of about 3.3 years for the $1 note. In February 2012, the estimated financial benefit
had declined to $4.4 billion over 30 years based on the lifespan of the $1 note extending to about 4.7 years. Because of improved technology and policy changes by the Federal
Reserve, the note life increased to 5.9 years as of December 2013, which would result in a lower financial benefit.  Over time, additional changes in technology,
procedures, and policy related to the $1 note could further decrease the financial benefit of replacing it with a $1 coin. Additionally, the U.S. Mint no longer produces $1
coins for circulation and relies on the inventory of $1 coins to meet the relatively small transactional demand, resulting in a leveling off in the inventory of these coins.",Cost Savings & Revenue Enhancement,Congressional,Congress,3/6/2014
2012,42,2,"http://www.gao.gov/duplication/action_tracker/588043#t=1
",New for 2019,No,General government: U.S. Currency (2012-42),"Congress could potentially reduce the cost of coin production by $9 to $16 million per year by amending the law to provide the Secretary of the Treasury with the authority to
alter the metal composition of coins."," Congress should consider amending the law to provide the Secretary of the Treasury with the authority to alter the metal composition of coins, if the new metal compositions
reduce the cost of coin production and do not affect the size, weight, appearance, or electromagnetic signature of the coins.", Pending,Cost Savings & Revenue Enhancement,Congressional,Congress,3/29/2019
2011,32,1,"http://www.gao.gov/duplication/action_tracker/1736#t=0
",Addressed,No,"Training, employment, and education: Employment and Training Programs (2011-32)",Multiple employment and training programs: providing information on colocating services and consolidating administrative structures could promote efficiencies.," The Secretaries of Labor and Health and Human Services (HHS) should work together to develop and disseminate information that could inform efforts by states and localities in
increasing administrative efficiencies in employment and training programs, including initiatives to consolidate program administrative structures and collocate new partners
at one-stop centers."," As GAO recommended in January 2011, the Departments of Labor (DOL) and HHS worked together to develop and disseminate information to states and localities on increasing
administrative efficiencies. On June 8, 2012, DOL issued guidance to states, which establishedimproving the effectiveness of workforce programs as a policy priority. Specific
recommendations under this priority include streamlining administrative processes—such as intake, application, case management, data sharing and integrated program
reporting—to maximize program efficiency. According to DOL, the guidance encourages states and local areas to increase interagency coordination and alignment, particularly
with HHS-administered programs like Temporary Assistance for Needy Families (TANF). DOL also reported that, along with HHS and the Department of Education (Education), it has
continued with efforts to develop and disseminate information to states and localities through technical assistance to cross-agency teams to support the improvement of
employment, training, and education outcomes for low-skilled adults. For its part, HHS said it continues to promote strategies to improve coordination and achieve
administrative efficiencies. It cited, as an example, workshops that included sessions on sharing best practices and strengthening collaborations between TANF and the
Workforce Investment Act (WIA), the predecessor to the Workforce Innovation and Opportunity Act (WIOA) which was enacted in July 2014. In March 2013, HHS released a technical
assistance report titled ""Navigating Federal Programs to Build Sustainable Career Pathways in the Health Professions: A Guide for Health Opportunity Grants Programs."" This
report provided an overview of TANF and WIA funding and issues that programs should consider in order to leverage those resources. According to HHS, it also conducted
technical assistance activities specifically related to TANF-WIA coordination beginning in November 2011, and on coordination around WIOA implementation beginning in August
2014. DOL and HHS also worked together on a research initiative regarding coordination and integration between TANF and WIA.DOL reported that in March 2012 it and HHS hosted
the first TANF/WIA Coordination Study Technical Work Group meeting. According to DOL, this project focuses on identifying and documenting potentially promising practices in
coordinating TANF/WIA services at the state and local levels. In addition to HHS and DOL, the meeting included representation from Education, state and local TANF and
workforce practitioners, and researchers, according to DOL. DOL said the goal of this meeting was to inform site selection, data collection and analysis, and report
development. The TANF/WIA study, which was done under contract and overseen by HHS, was completed in January 2015 and posted to DOL and HHS's websites in February 2015. The
study included findings about state and local practices that enhanced coordination and increased administrative efficiencies between the TANF and WIA programs. As a result of
these actions, states and localities may be better informed about steps they could take to increase administrative efficiencies in employment and training programs.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of Labor, Department of Health and Human Services",3/6/2015
2011,32,2,"http://www.gao.gov/duplication/action_tracker/1736#t=1
",Addressed,No,"Training, employment, and education: Employment and Training Programs (2011-32)",Multiple employment and training programs: providing information on colocating services and consolidating administrative structures could promote efficiencies.," The Departments of Labor (Labor) and Health and Human Services (HHS) should examine the incentives for states and localities to pursue initiatives to increase administrative
efficiencies in employment and training programs and, as warranted, identify options for increasing such incentives."," As GAO recommended in January 2011, DOL and HHS have taken action to provide states and localities with incentives to increase administrative efficiencies. On June 14, 2012,
DOL announced the award of 26 Workforce Innovation Fund grants, totaling nearly $147 million, to a combination of state workforce agencies and local workforce investment
boards, as well as one grantee serving Indian and Native American communities. On June 18, 2014, DOL announced the availability of $53 million for the second round of grants.
One of DOL's goals for this fund isto incentivize greater efficiency by states and local areas by providing funds that support innovation in the delivery of quality
services. Examples of efficiencies could include reduction in program overlap and administrative costs, and stronger coordination and alignment across programs and funding
streams. According to DOL, several of these grants focus specifically on integrating services at the regional level, colocating and bundling complementary services, and
implementing cross-program cooperation. On September 23, 2013, DOL awarded nearly $24 million to New York and Massachusettsto pilot Pay for Success projects. According to DOL,
under this model, the government pays for services only after clearly defined outcomes are achieved, which allows effective and evidence-based solutions to be identified and
implemented while maximizing taxpayer dollars by paying only for demonstrated results. The projects must be completed within 4 years.   DOL said it has contracted with
the Workforce Investment Fund National Evaluation Coordination team to do work related to both of the grant programs described above. With regard to the Workforce Investment
Fund grants, DOL said the objectives of the coordination team are to ensure results obtained can be compared across grantees to the greatest extent possible and to synthesize
findings to draw general lessons.  With regard to the Pay for Success projects, DOL said the coordination team will conduct a process study to learn more about how this
model was implemented and how the model draws solutions to problems within the workforce area. DOL officials said that DOL, HHS, and a number of other federal agencies met
beginning in mid-2011 to assess the feasibility of promoting joint strategic planning across programs.Cross-program planning is potentially one way to increase administrative
efficiencies and align programs in a manner that avoids duplication and overlap. DOL said the agencies concluded that legislative changes were needed to best support unified
planning. DOL said it provided technical assistance on Workforce Investment Act reauthorization bills, which included unified planning requirements, to Congress at its
request. In July 2014, the Workforce Innovation and Opportunity Act was enacted. The law requires states to develop a unified state plan that covers all designated core
programs in order to receive certain funding. As a result, states' implementation of the requirement may enable them to increase administrative efficiencies in employment
and training programs.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of Labor, Department of Health and Human Services",3/6/2015
2011,32,3,"http://www.gao.gov/duplication/action_tracker/1736#t=2
",New for 2019,No,"Training, employment, and education: Employment and Training Programs (2011-32)",Multiple employment and training programs: providing information on colocating services and consolidating administrative structures could promote efficiencies.," The Department of Labor (DOL), in consultation with other federal agencies, should develop and publish a multi-year strategic plan for its evaluations of employment and
training (E&T) that includes assessing the completeness and results of efforts to coordinate services among E&T programs.", Pending,"Fragmentation, Overlap & Duplication",Executive Branch,Department of Labor,3/29/2019
2019,4,1,"http://www.gao.gov/duplication/action_tracker/698059#t=0
",New for 2019,Yes,Defense: Defense Health Care Reform (2019-04),"The Department of Defense could potentially save millions of dollars by resolving weaknesses in its planning efforts to reform the administration of military treatment
facilities."," The Secretary of Defense should ensure that the Assistant Secretary of Defense for Health Affairs, in coordination with the Director of the Defense Health Agency (DHA) and
the Surgeons General of the military departments, define and analyze the 16 operational readiness and installation-specific medical functions currently excluded from transfer
to the DHA to determine whether opportunities exist to reduce or better manage duplicative functions and improve efficiencies in the administration of the military treatment
facilities (MTFs).", Pending,"Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/29/2019
2019,4,2,"http://www.gao.gov/duplication/action_tracker/698059#t=1
",New for 2019,Yes,Defense: Defense Health Care Reform (2019-04),"The Department of Defense could potentially save millions of dollars by resolving weaknesses in its planning efforts to reform the administration of military treatment
facilities."," The Secretary of Defense should ensure that the Assistant Secretary of Defense for Health Affairs, in coordination with the Defense Health Agency (DHA) Assistant Director for
Health Care Administration and the Secretaries of the military departments, validate headquarters-level personnel requirements to determine that they are established at the
minimum levels necessary—per Department of Defense (DOD) guidance—to accomplish missions and achieve objectives before transferring authority, direction, and control of
the medical treatment facilities (MTFs) to the DHA for the third phase.", Pending,"Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/29/2019
2019,4,3,"http://www.gao.gov/duplication/action_tracker/698059#t=2
",New for 2019,Yes,Defense: Defense Health Care Reform (2019-04),"The Department of Defense could potentially save millions of dollars by resolving weaknesses in its planning efforts to reform the administration of military treatment
facilities."," The Secretary of Defense should ensure that the Assistant Secretary of Defense for Health Affairs, in coordination with the Defense Health Agency (DHA) Assistant Director for
Health Care Administration and the Secretaries of the military departments, conduct a comprehensive review to identify the least costly mix—per Department of Defense (DOD)
guidance—of military, civilian, and contractors needed to meet validated requirements—that is, to perform the functions identified at the DHA headquarters and intermediate
management organizations and at the military departments' headquarters and intermediate commands. Additionally, this comprehensive review should be completed before
transferring authority, direction, and control of the medical treatment facilities (MTFs) to the DHA for the third phase.", Pending,"Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/29/2019
2013,16,1,"http://www.gao.gov/duplication/action_tracker/653258#t=0
",Addressed,No,"Training, employment, and education: Higher Education Assistance (2013-16)","Federal agencies providing assistance for higher education should better coordinate to improve program administration and help reduce fragmentation and the Department of
Education should improve its cost estimates for student loan income-driven repayment plans to better inform congressional decisionmaking."," The Commissioner of Internal Revenue should identify characteristics of tax filers who are not claiming a higher education tax expenditure when they appear to be eligible for
one and possible reasons for this."," As GAO recommended in May 2012, the Internal Revenue Service (IRS) has conducted a review, albeit limited, of eligible students and families who may not be claiming a higher
education tax benefit. In June 2013, IRS officials noted that the review had identified more than 15.6 million Forms 1098-T, Tuition Statement, that were not associated with a
claim on Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits), which may mean that eligible students and families are not claiming an education
benefit. IRS officials said they do not plan to conduct further research because the complexity faced by taxpayers in determining qualification requirements for higher
education benefits makes it challenging to assess whether taxpayers have chosen the most advantageous benefit. In many cases, the nuances of each taxpayerÂ’s situation
affecting his or her eligibility for education benefits are not evident from information reported on their tax returns or the Form 1098-T, making it difficult to identify
characteristics of tax filers who are not claiming a higher education expenditure when they are eligible for one. IRS believes and GAO concurs that working with the Department
of Education and its partners to better inform eligible students is the most effective approach (see action 2).","Fragmentation, Overlap & Duplication",Executive Branch,Internal Revenue Service,12/5/2013
2013,16,2,"http://www.gao.gov/duplication/action_tracker/653258#t=1
",Addressed,No,"Training, employment, and education: Higher Education Assistance (2013-16)","Federal agencies providing assistance for higher education should better coordinate to improve program administration and help reduce fragmentation and the Department of
Education should improve its cost estimates for student loan income-driven repayment plans to better inform congressional decisionmaking."," The Commissioner of Internal Revenue and the Secretary of Education should work together to use this information to identify strategies to improve information provided to
eligible students and families."," The Internal Revenue Service (IRS) and Department of Education (Education) have developed a coordinated, comprehensive strategy to better inform eligible students of higher
education tax benefits, as GAO recommended in May 2012. For example, IRS coordinated with Education to create an education tax credit web page on the departmentÂ’s Federal
Student Aid website. Officials also updated communications products, such as IRS.gov; promoted the interactive decision tool offered on IRS.gov; and are creating new products,
including an online resource guide. IRS also revised Form 8863,Education Credits (American Opportunity and Lifetime Learning Credits), to use a series of questions for the
taxpayer to ascertain credit eligibility on a per student basis, which will help taxpayers understand and use information reported to them by educational institutions on the
Form 1098-T, Tuition Statement. In addition, Education officials arranged a meeting with national education associations that helped IRS revise its communication strategy for
education tax credits. These associations agreed to conduct needed outreach to their members about federal tax benefits for higher education. These actions have provided
additional information to eligible students, which could increase uptake of these tax benefits.","Fragmentation, Overlap & Duplication",Executive Branch,"Internal Revenue Service, Department of Education",12/5/2013
2013,16,3,"http://www.gao.gov/duplication/action_tracker/653258#t=2
",Addressed,No,"Training, employment, and education: Higher Education Assistance (2013-16)","Federal agencies providing assistance for higher education should better coordinate to improve program administration and help reduce fragmentation and the Department of
Education should improve its cost estimates for student loan income-driven repayment plans to better inform congressional decisionmaking."," The Secretary of Veterans Affairs should collaborate with the Department of Education (Education) and the higher education community, leveraging their experiences in
administering aid. These collaborations should include assessing the applicability and viability of adopting processes and actions taken by Education, where practical, such as
returning overpayments of program funds or reconciling benefit payments."," In response to GAO's May 2011 recommendation, the Department of Veterans Affairs (VA) met with Education officials in 2011 to discuss the processes used by each agency to
deliver and recuperate funds issued for educational assistance. While these meetings revealed that existing statutory and technical differences prevent VA from adopting
certain Education processes that have been deemed effective in administering federal student assistance, the agencies did collaborate to assess the applicability of
Education's processes to VA. As of December 2013, VA officials stated that no legislative changes had been enacted to allow VA to use methods similar those used in Education
to issue and recoup benefit payments. However, VA officials stated that they continue to partner with Education and other agencies through routine interaction and normal
business practices to improve the administration and delivery of VA benefits. Continuing this collaboration with Education to identify other opportunities for leveraging
experiences may help VA improve its efficiency and effectiveness in administering aid programs.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of Veterans Affairs, Department of Education",3/6/2014
2013,16,4,"http://www.gao.gov/duplication/action_tracker/653258#t=3
",Addressed,No,"Training, employment, and education: Higher Education Assistance (2013-16)","Federal agencies providing assistance for higher education should better coordinate to improve program administration and help reduce fragmentation and the Department of
Education should improve its cost estimates for student loan income-driven repayment plans to better inform congressional decisionmaking.","  The Secretary of Defense should direct the Undersecretary of Defense for Personnel and Readiness to undertake a systematic review of its oversight of schools receiving
tuition assistance program funds. In doing so, the Undersecretary of Defense for Personnel and Readiness should consider reviewing the Department of Education's (Education)
recently promulgated requirements for state authorization of schools and coordinate with Education to determine the extent to which these requirements are useful for
overseeing schools receiving tuition assistance funds."," The Department of Defense (DOD) has made multiple, systematic changes to strengthen its oversight of schools receiving tuition assistance funds. Specifically, all
participating schools are now required to sign a memorandum of understanding (MOU) that they will adhere to certain standards in order to receive tuition assistance funds.
These standards are designed to address issues with accreditation, recruiting practices, and policy disclosures that would help protect service members while allowing for
judicious oversight of taxpayer dollars. In addition, DOD has developed two working groups with Education, the Department of Veterans Affairs (VA), the Department of Justice,
and the Bureau of Consumer Financial Protection. The working groups are intended to strengthen enforcement of student protections, and one result of this collaboration is a
new system to register student complaints that will be accessible across agencies in the coming months. In the meantime, DOD has recently implemented its own complaint
tracking system that will feed into the interagency system when it becomes fully operational. Moreover, DOD has decided to shift its oversight strategy to a risk-based
assessment of participating schools, which will consider school sector and location in addition to leveraging information from the interagency complaint system. With regard to
reviewing Education's requirements for state authorization of schools, the policy has changed since GAO originally recommended this action in March 2011, but DOD's
collaboration with the agency offers opportunities to stay informed of relevant requirements.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of Defense, Department of Education",3/6/2014
2013,16,5,"http://www.gao.gov/duplication/action_tracker/653258#t=4
",Partially Addressed,Yes,"Training, employment, and education: Higher Education Assistance (2013-16)","Federal agencies providing assistance for higher education should better coordinate to improve program administration and help reduce fragmentation and the Department of
Education should improve its cost estimates for student loan income-driven repayment plans to better inform congressional decisionmaking."," The Secretary of Education should take advantage of opportunities presented by recent and anticipated substantive program changes to sponsor and conduct evaluative research
into the effectiveness of Title IV programs and higher education tax expenditures at improving student outcomes."," As of January 2019, the Department of Education (Education) had made some progress toward sponsoring and conducting evaluative research into the effectiveness of Title IV
programs and higher education tax expenditures at improving student outcomes, as GAO recommended and Education agreed to in 2012. For example, Education took several steps to
make data on higher education programs more accessible for research purposes. In addition, Education officials recently began exploring the technical, legal, and
administrative factors associated with sharing information with the Internal Revenue Service (IRS) and the Department of the Treasury, which could help facilitate evaluative
research. Education officials also proposed convening up to two stakeholder working groups including both governmental and nongovernmental researchers to identify and
prioritize key policy questions related to Title IV and higher education tax expenditures. Afterward, Education is planning to partner with governmental or external
researchers (via contracts or grants) to investigate the issues identified as priorities. GAO believes that Education's leadership of such efforts would represent a
meaningful commitment to make progress on addressing this recommendation. Given that Education has identified a critical research gap in the area of linking higher education
financing to student outcomes, GAO continues to emphasize that Education should ensure that its efforts result in actively sponsoring or conducting evaluative research
specific to federal programs and assistance that can be used in future policymaking. Making these data-sharing and research efforts a priority will help policymakers make
fact-based decisions on the merits and value of various federal assistance efforts.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Education,3/29/2019
2013,16,7,"http://www.gao.gov/duplication/action_tracker/653258#t=6
",New for 2019,Yes,"Training, employment, and education: Higher Education Assistance (2013-16)","Federal agencies providing assistance for higher education should better coordinate to improve program administration and help reduce fragmentation and the Department of
Education should improve its cost estimates for student loan income-driven repayment plans to better inform congressional decisionmaking."," The Secretary of Education should obtain data needed to assess the impact of income recertification lapses on borrower payment amounts, and adjust estimated borrower
repayment patterns as necessary.", Pending,"Fragmentation, Overlap & Duplication",Executive Branch,Department of Education,3/29/2019
2013,16,8,"http://www.gao.gov/duplication/action_tracker/653258#t=7
",New for 2019,No,"Training, employment, and education: Higher Education Assistance (2013-16)","Federal agencies providing assistance for higher education should better coordinate to improve program administration and help reduce fragmentation and the Department of
Education should improve its cost estimates for student loan income-driven repayment plans to better inform congressional decisionmaking."," The Secretary of Education should complete efforts to incorporate repayment plan switching into the agency's redesigned student loan model, and conduct testing to help ensure
that the model produces estimates that reasonably reflect trends in Income-Driven Repayment plan participation.", Pending,"Fragmentation, Overlap & Duplication",Executive Branch,Department of Education,3/29/2019
2013,16,6,"http://www.gao.gov/duplication/action_tracker/653258#t=5
",New for 2019,No,"Training, employment, and education: Higher Education Assistance (2013-16)","Federal agencies providing assistance for higher education should better coordinate to improve program administration and help reduce fragmentation and the Department of
Education should improve its cost estimates for student loan income-driven repayment plans to better inform congressional decisionmaking."," The Secretary of Education should assess and improve, as necessary, the quality of data and methods used to forecast borrower incomes, and revise the forecasting method to
account for inflation in estimates."," The Department of Education agreed with this action and has taken some action to improve borrower income forecasts, as recommended by GAO in its November 2016 report. In
Education's Direct Loan program reestimates for the fiscal year 2017 Agency Financial Report, Education adjusted borrower incomes for inflation. This resulted in a downward
reestimate of income-driven repayment (IDR) plan costs totaling $17.5 billion. Education has acknowledged problems in the estimated borrower income data it used to estimate
IDR plan costs and stated that it was working to obtain actual borrower income data for use in its cost estimates. Until these additional efforts are completed, IDR plan
budget estimates will remain in question, and Congress's ability to make informed decisions may be affected.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Education,3/29/2019
2013,16,9,"http://www.gao.gov/duplication/action_tracker/653258#t=8
",New for 2019,No,"Training, employment, and education: Higher Education Assistance (2013-16)","Federal agencies providing assistance for higher education should better coordinate to improve program administration and help reduce fragmentation and the Department of
Education should improve its cost estimates for student loan income-driven repayment plans to better inform congressional decisionmaking."," The Secretary of Education should, as a part of the agency's ongoing student loan model redesign efforts, add the capability to produce separate cost estimates for each
income-driven repayment plan and more accurately reflect likely repayment patterns for each type of loan eligible for these plans."," The Department of Education agreed with this action and has already taken some action to improve borrower repayment patterns, as recommended by GAO in its November 2016
report. In Education's Direct Loan program reestimates for the fiscal year 2017 Agency Financial Report, Education modified its estimation approach to produce separate cost
estimates for each type of loan eligible for income-driven repayment (IDR) plans. This step resulted in a downward reestimate of IDR plan costs totaling $6.7 billion.
Education also stated that it will work toward producing separate cost estimates for each IDR plan for future Direct Loan program budget estimates. Until Education completes
improvements in its estimation approach, IDR plan budget estimates will remain in question, and Congress's ability to make informed decisions may be affected.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Education,3/29/2019
2013,16,10,"http://www.gao.gov/duplication/action_tracker/653258#t=9
",Addressed,No,"Training, employment, and education: Higher Education Assistance (2013-16)","Federal agencies providing assistance for higher education should better coordinate to improve program administration and help reduce fragmentation and the Department of
Education should improve its cost estimates for student loan income-driven repayment plans to better inform congressional decisionmaking."," The Secretary of Education should more thoroughly test the agency's approach to estimating Income-Driven Repayment plan costs, including by conducting more comprehensive
sensitivity analysis on key assumptions and adjusting those assumptions (such as the agency's Public Service Loan Forgiveness participation assumption) to ensure
reasonableness."," The Department of Education agreed with this action, as recommended by GAO in its November 2016 report. In its fiscal year 2017 Annual Financial Reports, Education reported
the results of sensitivity analysis testing of income levels and Public Service Loan Forgiveness participation impact on Direct Loan program costs. Education also provided GAO
documentation that it tested and revised its income-driven repayment (IDR) plan participation assumption, which resulted in higher estimated borrower participation in IDR
plans. Education also provided GAO the results of stress tests of borrower incomes and the resulting impact on estimated defaults. These additional analyses will help
Education assess and improve its Direct Loan program budget estimates and provide policy makers with more detailed information about expected costs.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Education,3/29/2019
2013,16,11,"http://www.gao.gov/duplication/action_tracker/653258#t=10
",Addressed,No,"Training, employment, and education: Higher Education Assistance (2013-16)","Federal agencies providing assistance for higher education should better coordinate to improve program administration and help reduce fragmentation and the Department of
Education should improve its cost estimates for student loan income-driven repayment plans to better inform congressional decisionmaking."," The Secretary of Education should publish more detailed Income Driven Repayment plan cost information-- beyond what is regularly provided through the President's
budget--including items such as total estimated costs, sensitivity analysis results, key limitations, and expected forgiveness amounts."," The Department of Education agreed with this action, as recommended by GAO in its November 2016 report.  In its fiscal year 2017 financial report, Education discussed
estimation risk, including limitations in its Income-Driven Repayment (IDR) plan cost estimates and actions taken to improve IDR cost estimates in response to GAO's
recommendations. In addition, Education's fiscal year 2018 budget justification contained a new section with detailed information on IDR cost estimates, including an
exploration of expected forgiveness amounts for borrowers in IDR plans. Finally, Education shared more detailed information on its cost estimates with external stakeholders,
including Hill staff and researchers, at a meeting in December of 2017. This information could help better support efforts to assess the cost-effectiveness of IDR plans and
design any needed reforms.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Education,3/29/2019
2017,20,3,"http://www.gao.gov/duplication/action_tracker/683583#t=2
",Addressed,No,General government: Department of Veterans Affairs Medical Facility Construction (2017-20),"The Department of Veterans Affairs could better avoid cost increases and schedule delays on its medical facility construction projects by improving management of facility
construction."," The Secretary of Veterans Affairs should clarify policies to require that (1) all projects have an integrated master schedule to ensure that the integrated master schedules
include and link all construction and activation activities; and (2) the policies on integrated master schedules for projects managed by the Department of Veterans Affairs
(VA) and the U.S. Army Corps of Engineers (the Corps) be consistent."," VA has addressed GAO's March 2017 recommendation by clarifying various policy documents to reinforce that all projects develop and maintain an integrated master schedule.
Additionally, VA revised its policy to require that projects that the Corps manages also develop an integrated master schedule. Ensuring that all projects have an integrated
master schedule that includes and links all construction and activation and clarifying VA's policies to ensure that VA's and the Corps' projects are consistent will help
VA avoid schedule delays and better manage its major construction projects. ",Cost Savings & Revenue Enhancement,Executive Branch,Department of Veterans Affairs,3/21/2018
2017,20,2,"http://www.gao.gov/duplication/action_tracker/683583#t=1
",Closed-Not Addressed,No,General government: Department of Veterans Affairs Medical Facility Construction (2017-20),"The Department of Veterans Affairs could better avoid cost increases and schedule delays on its medical facility construction projects by improving management of facility
construction."," The Secretary of Veterans Affairs should develop an activation cost estimate for the Denver project that is reliable and conforms with best practices as described in the GAO
Cost Estimating and Assessment Guide."," The Department of Veterans Affairs (VA) has not developed an activation cost estimate for the Denver project that is reliable and conforms with best practices, as GAO
recommended in March 2017. While VA took steps to develop an activation cost estimate, GAO's analysis of VA's updated information indicated that the estimate did not meet
best practices. Specifically, the VA Denver hospital activation cost estimate partially met three and minimally met one of the four characteristics of a reliable cost estimate
as described in the GAO Cost Estimating and Assessment Guide. In October 2018, VA indicated it does not plan to develop another activation cost estimate because activation is
expected to be complete in early 2019. Therefore, GAO is no longer assessing this action. GAO maintains that developing a reliable activation cost estimate would have helped
VA better avoid cost increases for the Denver project and improve management of the project.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Veterans Affairs,3/29/2019
2017,20,4,"http://www.gao.gov/duplication/action_tracker/683583#t=3
",New for 2019,No,General government: Department of Veterans Affairs Medical Facility Construction (2017-20),"The Department of Veterans Affairs could better avoid cost increases and schedule delays on its medical facility construction projects by improving management of facility
construction."," The Under Secretary of Health should work with the Department of Veterans Affairs' (VA) Office of Construction and Facilities Management to ensure that the Veterans Health
Administration (VHA) incorporates the 12 steps in the GAO Cost Estimating and Assessment Guide in VHA's updated construction projects' cost-estimating guidance.", Pending,Cost Savings & Revenue Enhancement,Executive Branch,"Department of Veterans Affairs, Veterans Health Administration",3/29/2019
2017,20,5,"http://www.gao.gov/duplication/action_tracker/683583#t=4
",New for 2019,No,General government: Department of Veterans Affairs Medical Facility Construction (2017-20),"The Department of Veterans Affairs could better avoid cost increases and schedule delays on its medical facility construction projects by improving management of facility
construction."," The Under Secretary of Health should establish, at the central office level, a mechanism to monitor and review Minor Construction and Non-recurring Maintenance (NRM) contract
modifications that are taking longer than the established target time frame.", Pending,Cost Savings & Revenue Enhancement,Executive Branch,"Department of Veterans Affairs, Veterans Health Administration",3/29/2019
2017,20,6,"http://www.gao.gov/duplication/action_tracker/683583#t=5
",New for 2019,No,General government: Department of Veterans Affairs Medical Facility Construction (2017-20),"The Department of Veterans Affairs could better avoid cost increases and schedule delays on its medical facility construction projects by improving management of facility
construction."," The Under Secretary of Health should obtain information on cost increases, schedule decisions, and reasons for contract modifications in its updated Capital Asset Database
through requiring medical center staff to provide the information or another appropriate method.", Pending,Cost Savings & Revenue Enhancement,Executive Branch,"Department of Veterans Affairs, Veterans Health Administration",3/29/2019
2017,20,1,"http://www.gao.gov/duplication/action_tracker/683583#t=0
",Addressed,Yes,General government: Department of Veterans Affairs Medical Facility Construction (2017-20),"The Department of Veterans Affairs could better avoid cost increases and schedule delays on its medical facility construction projects by improving management of facility
construction."," The Secretary of Veterans Affairs should establish a mechanism to monitor the extent that major medical facility construction projects are following guidelines on change
order time frames and design changes."," The Department of Veterans Affairs (VA) addressed GAO's March 2017 recommendation by acquiring a new system to monitor change orders and design changes. According to
information VA provided to GAO in July 2017, VA began collecting data on the time frames to approve change orders, as well as the length of time that pending change orders
have been open. The new system also tracks milestones in the change order process and generates a report that assigns responsibility for ensuring that change orders are
completed. VA also revised its Contract Modification Manual, which establishes processing time frames for change orders on construction contracts, to require that these data
are to be used. Finally, in May 2018, VA confirmed that it had begun collecting data on the reasons why change orders arise (i.e., design changes). The system requires
engineers to enter these data to create a change order in VA's system. As a result of these actions, VA is in a better position to determine how processing time frames and
design changes affect costs and schedule, and thus can better avoid cost increases and schedule delays on its medical facility construction projects.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Veterans Affairs,10/10/2018
2019,10,1,"http://www.gao.gov/duplication/action_tracker/698021#t=0
",New for 2019,No,"Homeland security/Law enforcement: Department of Homeland Security's Office of Strategy, Policy, and Plans (2019-10)","Clearer roles and responsibilities for the Department of Homeland Security's Office of Strategy, Policy, and Plans would enhance the department's efficiency and reduce the
risks associated with fragmentation in the development of department-wide and crosscutting strategies, policies, and plans."," The Secretary of Homeland Security should finalize a delegation of authority or similar document that clearly defines the Office of Strategy, Policy, and Plans' (PLCY)
mission, roles, and responsibilities relative to the Department of Homeland Security's (DHS) operational and support components.", Pending,"Fragmentation, Overlap & Duplication",Executive Branch,Department of Homeland Security,3/29/2019
2019,10,2,"http://www.gao.gov/duplication/action_tracker/698021#t=1
",New for 2019,No,"Homeland security/Law enforcement: Department of Homeland Security's Office of Strategy, Policy, and Plans (2019-10)","Clearer roles and responsibilities for the Department of Homeland Security's Office of Strategy, Policy, and Plans would enhance the department's efficiency and reduce the
risks associated with fragmentation in the development of department-wide and crosscutting strategies, policies, and plans."," The Secretary of Homeland Security should create processes and procedures corresponding to the mission, roles, and responsibilities defined in the delegation of authority or
similar document to help ensure predictability, repeatability, and accountability in department-wide and crosscutting strategy and policy efforts.", Pending,"Fragmentation, Overlap & Duplication",Executive Branch,Department of Homeland Security,3/29/2019
2019,2,2,"http://www.gao.gov/duplication/action_tracker/698036#t=1
",New for 2019,No,Defense: Defense Agency Human Resources Services (2019-02),"The Department of Defense should address fragmentation and overlap among providers of human resources services to increase effectiveness and efficiency and potentially save
millions of dollars."," The Secretary of Defense should ensure that the Chief Management Officer (CMO), through the human resources management reform team, identifies time frames and deliverables
for identifying and adopting optimal information technology (IT) solutions for human resources and fully assessing, identifying, and implementing the most effective and
efficient means of human resources service delivery.", Pending,"Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/29/2019
2019,2,3,"http://www.gao.gov/duplication/action_tracker/698036#t=2
",New for 2019,No,Defense: Defense Agency Human Resources Services (2019-02),"The Department of Defense should address fragmentation and overlap among providers of human resources services to increase effectiveness and efficiency and potentially save
millions of dollars."," The Secretary of Defense should ensure that the Chief Management Officer (CMO), through the human resources management reform team, collects information on the overhead costs
charged by all Department of Defense (DOD) human resources service providers to assist in determining the most effective, economical, and efficient model of human resources
service delivery within the department.", Pending,"Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/29/2019
2019,2,1,"http://www.gao.gov/duplication/action_tracker/698036#t=0
",New for 2019,No,Defense: Defense Agency Human Resources Services (2019-02),"The Department of Defense should address fragmentation and overlap among providers of human resources services to increase effectiveness and efficiency and potentially save
millions of dollars."," The Secretary of Defense should ensure that the Chief Management Officer (CMO), with input from the human resources management team, requires that all Department of Defense
(DOD) human resources providers adopt consistent time-to-hire measures, as one process for assessing performance.", Pending,"Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/29/2019
2012,23,1,"http://www.gao.gov/duplication/action_tracker/588063#t=0
",Addressed,No,Science and the environment: Space Launch Contract Costs (2012-23),Increased collaboration between the Department of Defense and the National Aeronautics and Space Administration could reduce launch contracting duplication.," To further reduce duplication in acquiring launch services, the Office of Management and Budget (OMB) should assess and adopt mechanisms to ensure formal coordination of the
Department of Defense (DOD) and National Aeronautics and Space Administration (NASA) acquisition processes for awarding launch services contracts with an eye toward leveraging
the government's buying power and ensuring that launch prices are competitive for all U.S. government customers."," OMB has not taken actions to address the issue of reducing duplication in acquiring launch services as GAO suggested in February 2012.  However, DOD and NASA have worked
together to overcome some of the concerns that GAO presented in that report, and concerns related to the most recent DOD launch contract award have been overcome by events. As
such, GAO considers the particular suggestions from the February 2012 report to be addressed.   DOD and NASA have made significant progress in ensuring their acquisition
processes for launch vehicles are coordinated through various high-level boards, which bring together program leaders and participants to communicate on launch services
acquisition issues. GAO recognizes that the changes to the DOD launch vehicle acquisition strategy have led to launch contract improvements, and NASA's and DOD's work to
increase coordination is significant.  While GAO maintains that the prior Air Force launch contract could have better leveraged the government's buying power, the
contract has been signed and work on the contract is under way.  Moreover, the Air Force was able to obtain decreased launch prices through negotiations on this contract.
 The Air Force is currently in the middle of a number of significant changes that could impact the future potential for duplication of launch services acquisitions
between DOD and NASA. For example, in the near future, the Air Force may have more than one launch provider certified to launch national security missions, similar to the
arrangement that NASA utilizes to contract for its launches. Multiple launch providers hold the potential to keep prices low via competitive pressures without significant
government involvement. The Air Force is currently in the process of developing a new strategy for acquiring launch services in a marketplace with more than one provider. In
addition, the joint explanatory statement to accompany the National Defense Authorization Act for Fiscal Year 2015 required DOD and NASA, and other appropriate federal
agencies, to identify opportunities for coordination among federal agencies in space launch acquisition, and for DOD and NASA to brief the results of their study to certain
congressional committees by the end of 2015. These actions will likely contribute to the reduced possibility for duplication in launch services acquisitions between government
organizations. GAO will continue to monitor the situation and if new issues arise, including possible issues identified as a result of the briefing mentioned above, we will
present them separately in a future Duplication Report.","Fragmentation, Overlap & Duplication",Executive Branch,Office of Management and Budget,3/6/2015
2012,23,2,"http://www.gao.gov/duplication/action_tracker/588063#t=1
",Addressed,No,Science and the environment: Space Launch Contract Costs (2012-23),Increased collaboration between the Department of Defense and the National Aeronautics and Space Administration could reduce launch contracting duplication.," To further reduce duplication in acquiring launch services, the Office of Management and Budget (OMB) should determine whether the government is paying twice for any overhead
costs, and if duplication is found, develop a way to ensure that the government does not pay more than once for overhead costs through separate acquisition processes."," DOD and NASA have taken steps to determine whether the government is incurring duplicative overhead costs for launch services, as GAO suggested in February 2012. In November
2012, OMB stated that the administration is updating the 2004 National Space Transportation Policy, and that one of the administration's goals for this update is to improve
interagency coordination and collaboration among several space transportation-related activities. The new policy was signed by the President on November 21, 2013, and while it
addresses many important areas of interagency coordination, it does not address the concern of duplicative charges for overhead costs. However, work resulting from recent
implementation of the November 2011 Department of Defense (DOD) acquisition strategy for purchasing Evolved Expendable Launch Vehicle (EELV) launch services has provided some
insight into this issue, as has the new EELV contract that was based on the 2011 acquisition strategy and awarded in June 2013. According to DOD and NASA, in this contract,
DOD and the main EELV contractor, the United Launch Alliance (ULA), have better defined the charges allocated to NASA when it uses a ULA launch vehicle. NASA has verified
through various reviews that these costs are not duplicative of costs paid by DOD. GAO has not reviewed whether the measures taken by DOD and ULA have fully eliminated the
possibility for duplicative charges for overhead costs. However, due to many complexities of government launch services, such as the unusual contract structure in which the
government pays for most of the contractor's launch infrastructure costs, these efforts represent the extent to which it is practicable at this time to examine launch
services overhead costs.","Fragmentation, Overlap & Duplication",Executive Branch,Office of Management and Budget,3/6/2013
2015,10,1,"http://www.gao.gov/duplication/action_tracker/669304#t=0
",Partially Addressed,No,Information technology: DHS Processing of FOIA Requests (2015-10),"To address duplication in the processing of Freedom of Information Act requests, the Department of Homeland Security should determine the viability of re-establishing an
agreement between two of its component agencies that process immigration files."," The Secretary of Homeland Security should determine the viability of re-establishing the service-level agreement between the United States Citizenship and Immigration
Services (USCIS) and Immigration and Customs Enforcement (ICE) to eliminate duplication in the processing of immigration files. If the benefits of doing so would exceed the
costs, re-establish the agreement."," The Department of Homeland Security (DHS) indicated that it was working on a system intended to address GAO's November 2014 recommendation, but as of January 2019, the system
was not yet in place. DHS's Privacy Office Director of Correspondence/Executive Secretary provided documentation in August 2018 which noted that the Privacy Office is
leading a working group, in collaboration with the Office of the Chief Information Officer, to develop requirements for a single information technology solution for processing
incoming Freedom of Information Act (FOIA) requests. Currently, DHS uses 3 disparate systems to track, manage, and process FOIA requests; moving USCIS and ICE to one
processing solution should reap processing benefits and lower overall administrative costs for maintaining the systems. DHS stated that the new system should eliminate
duplicate processing of FOIA requests for immigration-related records. However, as of January 2019, DHS had not yet provided support the system was in place; therefore, DHS
was not positioned to provide assurance that it has taken the most efficient approach to processing immigration files.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Homeland Security,3/29/2019
2012,26,1,"http://www.gao.gov/duplication/action_tracker/588061#t=0
",Addressed,No,Science and the environment: Green Building (2012-26),"To evaluate the potential for overlap or fragmentation among federal green building initiatives, the Department of Housing and Urban Development, the Department of Energy, and
the Environmental Protection Agency should lead other federal agencies in collaborating on assessing their investments in more than 90 initiatives to foster green building in
the nonfederal sector."," To help assess the results of investments in individual federal initiatives to foster green building in the nonfederal sector, as well as their combined results, the
Department of Housing and Urban Development (HUD), the Department of Energy (Energy), and the Environmental Protection Agency (EPA) should lead an effort with other agencies
that are implementing green building initiatives to collaborate on identifying performance information, such as shared goals and common performance measures, for green
building initiatives for the nonfederal sector."," HUD is leading an effort with Energy and EPA to collaborate with other agencies on identifying performance information for green building initiatives for the nonfederal
sector (i.e., private, state, local, and tribal entities), as GAO recommended in November 2011. In November 2012, HUD, in consultation with Energy and EPA, issued a
preliminary report responding to GAO's recommendation. The report concurred with GAO's finding that, while a number of agencies have collaborated on specific green building
initiatives, no single government-wide effort—comparable to that for federal facilities—exists for collaborating on green building initiatives for the nonfederal sector.
The report explored the need for additional legislative or executive authority to establish a coordinating entity and concluded that, in the short term, cooperation can best
occur within existing federal authorities but that, in the long term, a higher level of centralized collaboration may require additional legislative or executive authority. In
November 2013, HUD officials reported plans to survey the agencies identified by GAO in November 2011 and convene a follow-up meeting of these agencies to assess the extent to
which common performance measures exist for green building initiatives for the nonfederal sector. In July 2016, HUD developed a work plan to identify performance information
on green building initiatives for the nonfederal sector and, in August 2016, began surveying agencies to gather this information. According to the work plan, HUD expects to
collaborate with Energy and EPA to issue a report in late 2016 that (1) summarizes the performance measures reported by agencies, (2) identifies common performance measures,
and (3) reviews the potential for overlap or fragmentation among green building initiatives for the nonfederal sector. Collaborating across federal agencies could identify
more complete performance information to help Congress, agency heads, and the public better assess the results of individual and overall federal efforts to foster green
building in the nonfederal sector and the efficiency of these efforts.","Fragmentation, Overlap & Duplication",Executive Branch,"Department of Energy, Department of Housing and Urban Development, Environmental Protection Agency",11/15/2016
2011,41,1,"http://www.gao.gov/duplication/action_tracker/1745#t=0
",Consolidated or Other,No,Defense: Corrosion Prevention (2011-41),Improved corrosion prevention and control practices could help the Department of Defense avoid billions in unnecessary costs over time.," If the Corrosion Office wishes to convince the Department of Defense (DOD) and congressional decision makers that more fully funding its corrosion prevention programs could
provide significant return on investment, the Corrosion Office needs to complete the validation of return on investment estimates in order to demonstrate the costs and
benefits of its corrosion prevention and control projects."," As a result of DOD's decision to no longer validate return-on-investment estimates, GAO is no longer assessing this action. According to DOD officials, the Corrosion Office
will no longer require a ""validation"" process for reviewing projects' return on investment.1 DOD's change in policy is noted in GAO's September 2013 report, and GAO will no
longer assess the extent to which DOD validates (i.e., substantiates) its estimated return on investment for corrosion projects.2 In December 2010, GAO recommended that the
Corrosion Office complete the validation of return-on-investment estimates to demonstrate the costs and benefits of its corrosion prevention and control projects.
Subsequently, in a September 2013 report, GAO reported that military departments, for various reasons, such as inconsistencies in how personnel collect and record maintenance
information, were not collecting all information needed to validate whether the projects were achieving the estimated return on investment to demonstrate costs and benefits of
its projects. Corrosion Office officials recognized that project managers did not always collect all the needed data and revised policy in the DOD Corrosion Prevention and
Mitigation Strategic Plan in January 2014 to eliminate the requirement to validate estimates of the return on investment based on actual results of the cost savings achieved
by the project.3 The Corrosion Office has instituted a different process for project managers it calls the assessment process. Under the assessment process, project managers
will review and update, if necessary, the assumptions that were used to recompute the return-on-investment estimate. Also, according to the Corrosion Office, this process is
designed to capture the nonfinancial benefits of corrosion prevention and control projects. [1] When DOD uses the term ""validate,"" the department means recomputing the return
on investment estimate after a given technology transitions to service use and tracked for 2 years. [2] DOD defines the estimated return on investment as the ratio of the
present value of benefits to the present value of the project total cost. [3] Department of Defense, Corrosion Policy and Oversight Office, Corrosion Prevention and Mitigation
Strategic Plan, (January 2014).",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/6/2014
2014,1,1,"http://www.gao.gov/duplication/action_tracker/661854#t=0
",Addressed,No,Defense: Army Workforce Planning (2014-01),"To address potential overlap between two Army information systems that support workforce planning for weapon system maintenance, manufacturing, and other industrial
operations, the Army should increase leadership attention to the issue and establish a fully developed and documented approach for completing a timely assessment of
unnecessary overlap, which could lead to millions of dollars in annual savings."," The Secretary of the Army should direct the Commanding General, Army Materiel Command (AMC), to identify a senior-level AMC manager or committee to provide increased
leadership involvement in and attention to the project team's efforts, to include ensuring that a strong and stable team exists for managing change."," The Army has identified two senior-level AMC governance bodies to provide increased leadership involvement in and attention to efforts to assess unnecessary overlap between
the Army Workload and Performance System (AWPS) and the Logistics Modernization Program (LMP), as recommended in GAO's February 2014 report. In a December 2014 memorandum,
the Under Secretary of the Army directed the Commanding General, AMC, to lead the assessment of overlap between AWPS and LMP in coordination with the Assistant Secretary of
the Army (Acquisition, Logistics, and Technology) and the Deputy Chief of Staff, G-4. Furthermore, the Under Secretary of the Army directed that two senior-level AMC
governance bodies—the Logistics Enterprise Steering Committee and the Logistics Executive Management Review—oversee the assessment. According to officials, a team within
AMC's integration and synchronization directorate is now managing the overlap assessment. The head of this team has briefed the two AMC governance bodies on the
assessment's progress and plans. Upon completion of the assessment, the Commanding General, AMC, is to recommend to the Under Secretary of the Army whether or not to
transfer AWPS to LMP. Sustained leadership involvement and attention from these organizations and governance bodies should enable the Army to complete its assessment of
unnecessary overlap between AWPS and LMP and ensure that a sound business decision is made on how to most cost-effectively provide AWPS functionality.","Fragmentation, Overlap & Duplication",Executive Branch,Department of the Army,3/6/2015
2014,1,2,"http://www.gao.gov/duplication/action_tracker/661854#t=1
",Addressed,No,Defense: Army Workforce Planning (2014-01),"To address potential overlap between two Army information systems that support workforce planning for weapon system maintenance, manufacturing, and other industrial
operations, the Army should increase leadership attention to the issue and establish a fully developed and documented approach for completing a timely assessment of
unnecessary overlap, which could lead to millions of dollars in annual savings."," The Secretary of the Army should direct the Commanding General, Army Materiel Command (AMC), to establish a fully developed and documented approach for the team's
assessment, including a milestone for completing it."," The Army has developed and documented an approach—including a milestone for completion—for assessing unnecessary overlap between the Army Workload and Performance System
(AWPS) and the Logistics Modernization Program (LMP), as recommended in GAO's February 2014 report. AMC has developed a plan with a set of actions for completing the
assessment, such as determining what AWPS functionality the Army requires to determine whether the Army is maintaining an acceptable level of government-owned and
government-operated depot-level maintenance and repair capability. The plan's milestone for completing the overlap assessment and developing a business case analysis is June
15, 2015. Following through on this plan should enable the Army to complete its assessment of unnecessary overlap between AWPS and LMP and ensure that a sound business
decision is made on how to most cost-effectively provide AWPS functionality.","Fragmentation, Overlap & Duplication",Executive Branch,Department of the Army,3/6/2015
2011,39,1,"http://www.gao.gov/duplication/action_tracker/1743#t=0
",Addressed,No,Defense: DOD's Spare Parts (2011-39),More efficient management could limit future costs of the Department of Defense's spare parts inventory.," The Department of Defense (DOD) could limit future costs by focusing its efforts on better managing on-order inventory, with a view toward reducing on-order inventory levels
that are not needed for current needs or projected demand."," DOD has reduced the percentage and value of its on-order excess inventory—items already purchased that may be excess due to subsequent changes in requirements—since
fiscal year 2009 and has taken steps to improve its management of on-order inventory, as GAO suggested in March 2011.  Specifically, DOD's data show that its percentage
of on-order excess—the amount of on-order excess inventory divided by the total amount of on-order inventory—dropped from 9.5 percent in fiscal year 2009 to 7.0 percent at
the end of fiscal year 2015. The 9.5 percent on-order excess inventory for 2009 amounted to $1.3 billion of about $13.6 billion in total on-order inventory, whereas the 7.0
percent excess in September 2015 amounted to $701 million of about $10.0 billion in DOD's total on-order inventory. DOD, in response to GAO's recommendations, has taken
numerous actions to improve its management of on-order inventory. Specifically, DOD, the services, and the Defense Logistics Agency (DLA) conducted a review of on-order
inventory management policies and processes and updated its departmental guidance in February 2014. In June 2014, GAO found that DLA could take a number of actions to improve
its management of on-order excess inventory and in July 2014, DLA took steps to strengthen its oversight of on-order excess inventory, such as establishing and monitoring
supply-chain-specific goals for on-order excess inventory. In April 2015, GAO found that the Army and Navy needed to take actions to improve its on-order excess inventory
management. As a result, in April 2015 the Army established on-order excess inventory goals and began monitoring its performance against those goals. Also, in September 2015,
the Navy implemented management reviews based on dollar value thresholds, as required by DOD guidance, into its current termination practices for on-order excess inventory.
The Navy plans to incorporate this review process and the ability to track and review the reasons for not cancelling and modifying on-order excess items into its automated
termination module, but the Navy estimates that this will not be accomplished until fiscal year 2019 given higher priority changes needed in its information systems. By taking
numerous actions to improve the management of on-order inventory, DOD, the services, and DLA collectively have helped the department to reduce the annual percentage of
on-order excess inventory, thereby limiting future costs of unneeded inventory. ",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,11/15/2016
2011,39,2,"http://www.gao.gov/duplication/action_tracker/1743#t=1
",Addressed,No,Defense: DOD's Spare Parts (2011-39),More efficient management could limit future costs of the Department of Defense's spare parts inventory.," The Department of Defense (DOD) should address systematic weaknesses in demand forecasting, revise management practices to incorporate flexibility needed to minimize the
impact of demand fluctuations, and track the cost efficiency of its inventory management process."," As of March 2017, DOD had taken numerous actions to address weaknesses in demand forecasting, revise the department's management practices to minimize the effect of demand
fluctuations, and track the cost efficiency of its inventory processes, as GAO suggested in March 2011. Demand forecasting weaknesses: DOD has developed department-wide
forecast accuracy metrics, implemented modified approaches for setting inventory levels for items with low or highly variable demand, and has begun to improve its
collaborative forecasting program. DOD's key metric for forecast accuracy helped department officials determine that their forecasts have improved from being 46.7 percent
accurate in fiscal year 2013 to being 57.4 percent accurate in fiscal year 2015, the latest fiscal year for which data are available. As of March 2016, DOD was working to
establish procedures, including statistical techniques, for setting appropriate targets for its metrics on forecast accuracy. Additionally, the Defense Logistics Agency (DLA)
has implemented modified approaches for setting inventory levels for consumable items (i.e., items that are normally expended or intended to be used up beyond recovery) with
low or highly variable demand and developed a suite of metrics to measure outcomes. Further, the Air Force is in the process of implementing modified approaches for setting
inventory levels for its reparable items (i.e., items that can be repaired and reused multiple times) with highly variable demand. In June 2014, GAO found that DLA's
collaborative forecasting program had not improved the aggregate forecast accuracy for those items, and DLA had not used a comprehensive approach to manage, evaluate, and
improve the performance of its program. As of February 2017, DLA had mapped its collaborative forecasting process and identified nine key points to measure forecast accuracy
and bias. Those measurements will be used to quantify the value-added (i.e., improvement to the forecast) of the different steps in the DLA collaborative forecasting process.
According to DOD officials, DOD will continue collaboration where those forecasts improve forecast accuracy. On the other hand, where those forecasts do not add value, DLA may
choose not to use those forecasts to set inventory requirements. This value-added program is part of a larger DOD-wide program where each DOD component is looking within its
forecasting process to determine if collaboration adds value to forecast accuracy and bias. Lastly, in response to GAO's June 2016 report that found the services and DLA had
not adopted metrics on the accuracy of planning factors, such as the accuracy of part lists that are used to determine the type and quantity of parts to buy for depot
maintenance activities, DOD has begun developing metrics to measure the accuracy of planning factors and officials project they will be implemented by the end of fiscal year
2018. Management of demand fluctuations: DOD and its components reviewed on-order inventory management policies and processes, which are used to modify or cancel on-order
items due to changes in demand, and taken steps to address GAO recommendations to improve the management of on-order excess inventory. As a result of its review of on-order
inventory, DOD updated its departmental guidance on the management of this inventory in February 2014. Additionally, DLA in 2014 and the Army and Navy in 2015 took steps to
strengthen their respective oversight of on-order excess through establishing and monitoring goals or improving management review processes.   Tracking cost efficiency:
In March 2016, DOD issued a Supply Chain Management Metrics Reference Guide, which included standardized definitions and procedures for measuring and reporting its metrics, in
response to GAO's May 2012 recommendation that DOD develop and implement guidance that establishes a comprehensive, standardized set of department-wide metrics for inventory
management. Additionally, DOD uses these metrics on a regular basis, approximately bimonthly, to review its approaches and practices for managing the department's inventory.
By taking numerous actions to improve demand forecasting, the management of demand fluctuations, and tracking cost efficiency, DOD, the services, and DLA collectively have
helped the department improve its inventory management which could limit future costs associated with excess inventory.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/1/2017
2011,40,1,"http://www.gao.gov/duplication/action_tracker/1744#t=0
",Addressed,No,Defense: Sustaining Weapon Systems (2011-40),More comprehensive and complete cost data can help the Department of Defense improve the cost-effectiveness of sustaining weapon systems.," The Department of Defense (DOD) should revise guidance to specifically require the retention of life-cycle operating and support (O&S) cost estimates for major weapon
systems, as well as the supporting documentation used to develop these estimates."," DOD revised its guidance to require the retention of life-cycle O&S cost estimates for major weapon systems and the supporting documentation used to develop these
estimates, as GAO recommended in July 2010. In November 2013, DOD issued Interim DOD Instruction 5000.02, which required major weapon system programs to retain the DOD
Component and Service Cost Agency O&S cost estimates developed at any time during the life-cycle of the system.1 According to the instruction, copies of reports,
briefings, and other supporting documentation used to prepare the cost estimates must also be retained. The instruction specifically includes documentation used to prepare
cost estimates for acquisition milestones and other program reviews, as well as those incorporated into Selected Acquisition Reports. This revised guidance could improve the
collection, retention, and analysis of O&S cost data—steps that would significantly enhance DOD's ability to manage and potentially reduce weapon system O&S costs.
[1] See Interim Department of Defense Instruction 5000.02, Operation of the Defense Acquisition System, encl. 10 (Nov. 25, 2013).",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/6/2014
2011,40,2,"http://www.gao.gov/duplication/action_tracker/1744#t=1
",Addressed,No,Defense: Sustaining Weapon Systems (2011-40),More comprehensive and complete cost data can help the Department of Defense improve the cost-effectiveness of sustaining weapon systems.," The Department of Defense (DOD) should identify the cost elements needed to track and assess actual operating and support (O&S) costs for effective cost analysis and program
management for major weapon systems, and require the collection of these elements in the services' O&S cost visibility data systems."," DOD revised its guidance to identify cost elements for tracking and assessing actual O&S costs that the services should collect in their cost visibility data systems, as
GAO recommended in July 2010. The National Defense Authorization Act for Fiscal Year 2012 required the Secretary of Defense to issue guidance regarding O&S costs for major
weapon systems, including establishing standard requirements for the collection of data on O&S costs for major weapon systems and requiring the military departments to
revise their cost visibility data systems to ensure that they collect complete and accurate data and make such data available in a timely manner.1 In March 2014 the Director,
Cost Assessment and Program Evaluation (CAPE), issued revised cost-estimating guidance and included acost element structure that categorizes and defines specific cost
elements.2The guidance indicates that, to the greatest extent feasible, the services' O&S cost visibility systems should support this structure. The guidance also notes
that CAPE conducts annual reviews of the cost visibility data system programs, addressing data accessibility, completeness, timeliness, accuracy, and compliance with CAPE
guidance. The revised guidance, when implemented by the services, shouldimprove the collection, retention, and analysis of O&S cost data—steps that should significantly
enhance DOD's ability to manage and potentially reduce weapon system O&S costs.   1SeePub. L. No. 112-81, § 832(a), (b)(4), 125 Stat. 1298,1504-05 (2011). 2
SeeOffice of the Secretary of Defense: Cost Assessment and Program Evaluation, Operating and Support Cost-Estimating Guide (March 2014).",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/6/2015
2011,40,3,"http://www.gao.gov/duplication/action_tracker/1744#t=2
",Addressed,No,Defense: Sustaining Weapon Systems (2011-40),More comprehensive and complete cost data can help the Department of Defense improve the cost-effectiveness of sustaining weapon systems.," The Department of Defense (DOD) should require the services to periodically update life-cycle operating and support (O&S) cost estimates for major weapon systems after these
systems are acquired, which would enhance DOD's ability to compare actual performance to planned or expected results."," DOD revised its guidance to require that the life-cycle O&Scost estimates for major weapon systems be updated periodically, as GAO recommended in July 2010.In November
2013, DOD issued Interim DOD Instruction 5000.02, which required the military departments to update estimates of O&S costs periodically throughout the life-cycle of a
major weapon system to (1) determine whether preliminary information and assumptions remain relevant and accurate and (2) identify and record reasons for variances.1 Further,
according to the instruction, an independent review of O&S cost estimates must be conducted at reviews held after a program reaches initial operational capability. Each
O&S cost estimate must be compared to earlier cost estimates and the comparison must identify the reasons for significant changes.Periodic updates of O&S costs
throughout the life-cycle of weapon systems could significantly enhance DOD's ability to manage and potentially reduce weapon system O&S costs. [1]See Interim Department
of Defense Instruction 5000.02, Operation of the Defense Acquisition System, encl. 10 (Nov. 25, 2013).",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/6/2014
2011,40,4,"http://www.gao.gov/duplication/action_tracker/1744#t=3
",Addressed,No,Defense: Sustaining Weapon Systems (2011-40),More comprehensive and complete cost data can help the Department of Defense improve the cost-effectiveness of sustaining weapon systems., The Department of Defense (DOD) should require program offices to collect and report detailed support cost data for their performance-based logistics arrangements.," DOD revised its guidance to clarify the detailed operating and support (O&S) cost elements that should be collected and reported for certain contractor-supported weapon
systems, including performance-based logistics arrangements, as GAO recommended in December 2008. In November 2010,DOD added a clause in the Defense Federal Acquisition
Regulation Supplement (DFARS)that requires detailed cost reporting for contracts for major defense acquisition programs and major automated information system programs above
$50 million. The DFARS further allows managers for these types of programs with contracts valued between $20 million and $50 million to direct the use of this clause with the
approval of the Deputy Director for Cost Assessment.1 In 2012, the Director, Cost Assessment and Program Evaluation (CAPE) identified specific O&S cost elements and
developed a Contractor Sustainment Report form for the consistent collection and reporting of this detailed O&S cost data. In March 2014 CAPE revised its cost-estimating
guidance, noting the requirement to use the form in applicable sustainment contracts.2 The revised guidance provides additional clarification that should improve the
collection and analysis of O&S cost data from contractors—a step that should significantly enhance DOD's ability to manage and potentially reduce weapon system O&S
costs.   1See48 C.F.R. (DFARS) § 252.234-7004; see also DFARS §§ 234.7100, 234.7101, 252.234-7003. DOD made minor amendments to the clauses and provisions in 2014. The
general cost reporting requirements are also presented in a table in Department of Defense Instruction 5000.02, Operation of the Defense Acquisition System (Jan. 7, 2015).
2SeeOffice of the Secretary of Defense: Cost Assessment and Program Evaluation, Operating and Support Cost-Estimating Guide (March 2014).",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/6/2015
2011,40,5,"http://www.gao.gov/duplication/action_tracker/1744#t=4
",Addressed,No,Defense: Sustaining Weapon Systems (2011-40),More comprehensive and complete cost data can help the Department of Defense improve the cost-effectiveness of sustaining weapon systems.," The Department of Defense (DOD) should revise guidance to require the development of performance-based logistics business case analyses to better support the decision-making
process on the use of performance-based logistics arrangements."," DOD revised its guidance to require the development of business case analyses used to develop product support strategies, such as performance-based logistics arrangements, as
GAO recommended in December 2008.In November 2013, DOD issued Interim DOD Instruction 5000.02, which required the development of a weapon system Life Cycle Sustainment Plan,
including an annex providing a business case analysis for the product support strategy.1According to the instruction, program managers for all programs are responsible for
developing and maintaining a Life Cycle Sustainment Plan beginning at the first acquisition milestone, to be updated at each subsequent decision point.Further, the instruction
requires product support managers to revalidate the business case analysis based on changes or every 5 years, whichever occurs first.DOD's revised instruction could improve
the decision-making process for sustainment of weapon systems by evaluating performance-based logistics arrangements to determine if they are the most cost-effective strategy.
[1] The interim instruction also calls on program managers to employ effective Performance-Based Logistics planning, development, implementation, and management in developing
a system's product support arrangements.See Interim Department of Defense Instruction 5000.02, Operation of the Defense Acquisition System, encl. 6 (Nov. 25, 2013).",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/6/2014
2011,40,6,"http://www.gao.gov/duplication/action_tracker/1744#t=5
",Addressed,No,Defense: Sustaining Weapon Systems (2011-40),More comprehensive and complete cost data can help the Department of Defense improve the cost-effectiveness of sustaining weapon systems., The Department of Defense (DOD) should define the elements to be included in performance-based logistics business case analyses so they are comprehensive and sound.," In April 2011, DOD issued a Product Support Business Case Analysis Guidebook that provides additional details regarding the elements of a business case analysis. The updated
guidebook also indicates that program offices will revalidate the previous product support strategy business case analysis every 5 years or prior to a change in the weapon
systemÂ’s product support strategy, as required of product support managers by a provision in the National Defense Authorization Act for Fiscal Year 2010.1 [1] See Pub. L. No.
111-84, § 805(b)(2)(F), 123 Stat. 2190, 2403 (2009) (codified as amended at 10 U.S.C. § 2337(b)(2)(G) by the National Defense Authorization Act for Fiscal Year 2013, Pub. L.
No. 112-239, § 823(a)(1), 126 Stat. 1632, 1830-32 (2013)).",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/6/2013
2017,19,1,"http://www.gao.gov/duplication/action_tracker/683554#t=0
",Addressed,No,Energy: Storage of Defense and Commercial Nuclear Waste (2017-19),The Department of Energy could improve its analysis of options for permanently storing defense high-level nuclear waste and commercial spent nuclear fuel.," The Department of Energy (DOE) should conduct a comprehensive assessment of the benefits, costs, and schedules of the options it reviewed and provided to the President in
2015, in accordance with Office of Management and Budget guidance and best practices, and in light of the new information and results from the assessment, revise if needed,
the department's conclusion that a separate defense high-level waste repository is required.  "," Since GAO issued its January 2017 report on DOE's plan to build separate repositories for defense and commercial nuclear waste, DOE has changed its policy, planning to
comingle defense and commercial waste in a single repository, which fulfills the intent of this recommendation. The President's budget requests for fiscal years 2018 and 2019
proposed funding to resume licensing activities for a single, comingled repository at Yucca Mountain for the disposal of commercial spent nuclear fuel and defense radioactive
waste. In May 2017, the President's proposed budget for fiscal year 2018 represented a policy change that terminated DOE's plans for a separate repository for defense
waste. The President's proposed budgets for fiscal years 2018 and 2019 proposed actions that would essentially revert to the federal government's long-standing policy to
develop a single repository at Yucca Mountain and terminate DOE's 2015 plans to develop separate repositories for defense and commercial high-level waste. DOE's proposed
resumption for licensing a repository at Yucca Mountain stems from congressional direction (in a 1987 amendment to the Nuclear Waste Policy Act of 1982) for DOE to focus its
investigation for a potential repository site at Yucca Mountain.  In addition, in response to GAO's January 2017 recommendation, DOE stated that should the department
resume pursuit of a separate defense repository in the future, appropriations to conduct a more detailed analysis will be requested.  As of February 2019, the Congress
and the administration have not reached consensus on a path forward for disposing of defense and commercial nuclear waste and Congress has not specifically directed funding to
DOE to resume licensing activities at Yucca Mountain in the annual appropriations process. Although DOE did not conduct a comprehensive assessment on a separate defense
repository, it suspended planning of the repository and stated it would conduct a more thorough analysis if it pursues a separate repository in the future, which fulfills the
intent of this recommendation.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Energy,3/29/2019
2011,12,1,"http://www.gao.gov/duplication/action_tracker/1716#t=0
",Closed-Not Addressed,No,Energy: Federal Fleet Energy Goals (2011-12),Resolving conflicting requirements could more effectively achieve federal fleet energy goals., Changes in existing laws could streamline the requirements and provide fleet managers with more flexibility in meeting goals.," No legislative action has been identified as of March 2019. In 2011, GAO identified various conflicts facing federal fleet managers, such as requirements to reduce greenhouse
gas emissions while also acquiring more alternative fuel vehicles, when some alternative fuel vehicles emit more greenhouse gases than non-alternative fuel vehicles. At that
time, GAO suggested that resolving these and other conflicts would allow for a broader, performance-based approach. In March 2015, the President issued an executive order
setting goals for the federal fleet that included reducing greenhouse gas emissions, increasing the percent of zero-emission or plug-in hybrid vehicles, and improving
infrastructure to support these vehicles, among other things. This order did not specifically address potential conflicts in existing requirements. However, in 2018 during
discussions related to GAO work on federal fleet energy goals, Department of Energy (DOE) officials stated the conflicting requirements identified by GAO are generally no
longer barriers for fleet managers because changes in programs and statutes have in part mitigated the conflict. For example, agencies have taken advantage of a 2008 law that
expands the definition of alternative fuel vehicles.  Specifically, according to DOE officials, agencies are permitted to count highly fuel-efficient gasoline-fueled
vehicles as alternative fuel vehicles in locations where alternative fuel is not readily available. Furthermore, executive requirements related to federal fleet goals have
changed, providing agencies with additional flexibility in meeting fleet energy requirements.  Executive Order 13693, which, among other things, directed agencies to
acquire additional electric vehicles, was revoked in May 2018. A new Executive Order identified priorities for federal agency fleet managers to reduce costs, optimize
performance, and streamline reporting and compliance requirements, but did not direct acquisition of specific vehicle types—thus providing more flexibility for agencies in
how they meet energy goals. Therefore, GAO is no longer assessing this action.","Fragmentation, Overlap & Duplication",Congressional,Congress,3/29/2019
2017,22,1,"http://www.gao.gov/duplication/action_tracker/683557#t=0
",Partially Addressed,No,General government: Inland Waterways Fuel Tax (2017-22),"The Internal Revenue Service could better gauge whether vessel operators are complying with the inland waterways fuel tax by obtaining access to proprietary data from the U.S.
Army Corps of Engineers."," To maximize resources for the Inland Waterways Trust Fund, the Commissioner of Internal Revenue should consult with the U.S. Army Corps of Engineers (Corps) to explore
options to obtain proprietary data to enhance IRS's efforts to ensure taxpayer compliance with the inland waterways fuel tax."," In response to GAO's July 2016 recommendation, the Internal Revenue Service (IRS) has been exploring options to obtain proprietary waterborne commerce and lock performance
data that would enhance its efforts to ensure taxpayer compliance with the inland waterways fuel tax. While IRS already uses publicly available versions of these data to
identify taxpayers that are not filing their inland waterways fuel tax, the proprietary data could be used potentially to identify individual taxpayers that may be
underreporting their tax liability. According to IRS, strict disclosure laws have inhibited the successful execution of a nondisclosure agreement with the Corps. IRS and the
Corps continue to explore avenues to share data, including a modified nondisclosure agreement, although the agencies remain at an impasse regarding data disclosure
requirements. As of March 2019, IRS had not responded to GAO's request for an update. When this issue is resolved, access to the proprietary waterborne commerce and lock
performance data should further improve IRS efforts to strengthen inland waterways fuel tax compliance and potentially increase revenues for the Inland Waterways Trust
Fund—revenues that are critically important to improve and rehabilitate navigation infrastructure.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/29/2019
2012,49,1,"http://www.gao.gov/duplication/action_tracker/588048#t=0
",Addressed,No,Homeland security/Law enforcement: Immigration Inspection Fee (2012-49),"The air passenger immigration inspection user fee should be reviewed and adjusted to fully recover the cost of the air passenger immigration inspection activities conducted by
the Department of Homeland Security's U.S. Immigration and Customs Enforcement and U.S. Customs and Border Protection rather than using general fund appropriations."," To determine the extent to which air passenger immigration inspection fees are aligned with the costs of inspection activities, which could enable fee adjustments to reduce
reliance on general fund appropriations, Congress may wish to require the Secretary of the Department of Homeland Security (DHS) to require U.S. Immigration and Customs
Enforcement (ICE) and Customs and Border Protection (CBP) to regularly report on the total cost of air passenger immigration inspections and the amount of associated fee
collections."," No legislative action identified.  As of November 2013, the 113th Congress had not enacted legislation to require the Secretary of Homeland Security to direct ICE and
CBP to establish a regular schedule to review and coordinate on the costs of their respective air passenger immigration inspection activities, as GAO suggested in February
2012. However, ICE and CBP have taken action to report on the total cost of air passenger immigration inspections.   ICE and CBP have reviewed and reported their
respective portions of the immigration inspection fee. CBP regularly reviews its fees, and ICE has reviewed its portion of the immigration fee for fiscal years 2010 through
2012. Collectively, their reports provide Congress with the information necessary to inform oversight of the air passenger immigration inspection fee   ",Cost Savings & Revenue Enhancement,Congressional,Congress,3/6/2014
2012,49,3,"http://www.gao.gov/duplication/action_tracker/588048#t=2
",Addressed,No,Homeland security/Law enforcement: Immigration Inspection Fee (2012-49),"The air passenger immigration inspection user fee should be reviewed and adjusted to fully recover the cost of the air passenger immigration inspection activities conducted by
the Department of Homeland Security's U.S. Immigration and Customs Enforcement and U.S. Customs and Border Protection rather than using general fund appropriations."," To determine the extent to which air passenger immigration inspection fees are aligned with the costs of inspection activities, which could enable fee adjustments to reduce
reliance on general fund appropriations, Congress may wish to require the Secretary of Homeland Security to direct U.S. Immigration and Customs Enforcement (ICE) to amend its
cost study methodology to determine the extent to which air passenger fee collections cover reimbursable activities."," No legislative action identified.  As of November 2013, the 113th Congress had not enacted legislation to require the Secretary of Homeland Security to direct ICE to amend
its cost study methodology to determine the extent to which air passenger fee collections cover reimbursable activities, as GAO suggested in February 2012. However, ICE has
taken action to amend its cost study methodology to determine the extent to which air passenger fee collections cover reimburseable activities. In April 2013, ICE completed
its review of its fiscal year 2012 immigration inspection fees and for the first time amended its cost study methodology to report separately its air and sea vessel passenger
immigration inspection activity costs. As a result, Congress now has the information to conduct oversight of the air passenger immigration inspection fee.  ",Cost Savings & Revenue Enhancement,Congressional,Congress,3/6/2014
2012,49,2,"http://www.gao.gov/duplication/action_tracker/588048#t=1
",Partially Addressed,No,Homeland security/Law enforcement: Immigration Inspection Fee (2012-49),"The air passenger immigration inspection user fee should be reviewed and adjusted to fully recover the cost of the air passenger immigration inspection activities conducted by
the Department of Homeland Security's U.S. Immigration and Customs Enforcement and U.S. Customs and Border Protection rather than using general fund appropriations."," Congress may wish to require the Secretary of the Department of Homeland Security (DHS) to adjust the air passenger immigration inspection fee as needed so that collections
are aligned with total inspection costs, if it is determined that total immigration fee collections do not cover total immigration inspection costs."," No legislation enacted. As of March 2019, Congress had not enacted legislation to adjust the air passenger immigration fee, as GAO suggested in February 2012. However,
Immigration and Customs Enforcement (ICE) and Customs and Border Protection (CBP) identified the extent to which collections are aligned with total immigration inspection
costs. ICE reported in its 2012 fee review that, based on its legal review of the Immigration and Nationality Act, it is authorized to use its air passenger and sea vessel
passenger inspection collections to reimburse its immigration inspection activities. ICE's and CBP's combined fiscal year 2012 immigration inspection costs exceeded
collections by almost $175 million, and neither agency received enough collections to cover its respective costs. Using information from ICE's fiscal year 2012 and 2018 fee
reviews, GAO determined that the gap between ICE's immigration inspection costs and ICE's share of the total fee collections grew from about $42 million in fiscal year
2012 to about $75 million in fiscal year 2017.  Because ICE and CBP use annual appropriations, as authorized, to bridge any gaps between immigration costs and immigration
fee collections, if Congress intends for the immigration inspection fees to recover the full costs of inspections, it should consider increasing these fees so that collections
are aligned with total inspection costs. Until such steps are taken, ICE and CBP will likely continue to use annual appropriations to fund activities that they have statutory
authority to fund with user fees.",Cost Savings & Revenue Enhancement,Congressional,Congress,3/29/2019
2012,49,4,"http://www.gao.gov/duplication/action_tracker/588048#t=3
",Addressed,No,Homeland security/Law enforcement: Immigration Inspection Fee (2012-49),"The air passenger immigration inspection user fee should be reviewed and adjusted to fully recover the cost of the air passenger immigration inspection activities conducted by
the Department of Homeland Security's U.S. Immigration and Customs Enforcement and U.S. Customs and Border Protection rather than using general fund appropriations."," To determine the extent to which air passenger immigration inspection fees are aligned with the costs of inspection activities, which could enable fee adjustments to reduce
reliance on general fund appropriations, Congress may wish to require the Secretary of Homeland Security to direct U.S. Immigration and Customs Enforcement (ICE) and Customs
and Border Protection (CBP) to establish a regular schedule to review and coordinate on the costs of their respective air passenger immigration inspection activities, and
revise the proportion of the fee received by each agency accordingly."," As of March 2019, Congress had not enacted legislation to require the Secretary of Homeland Security to direct ICE and CBP to establish a regular schedule to review and
coordinate on the costs of their respective air passenger immigration inspection activities, and revise the proportion of the fee received by each agency accordingly, as GAO
suggested in February 2012. However, ICE and CBP both implemented biennial reviews of the immigration inspection fee. In December 2018, ICE officials told GAO that they
coordinate with CBP on elements of their individual reviews of the fee, including cost recovery. Further, ICE and CBP provided information that shows that the proportion of
the fee received by each agency is aligned with their respective costs. By regularly reviewing and coordinating on the costs of their respective air passenger immigration
inspection activities, ICE and CBP help ensure that the proportion of the fees received by each agency are aligned with their respective costs and bring attention to gaps
between immigration inspection costs and fee collections.",Cost Savings & Revenue Enhancement,Congressional,Congress,3/29/2019
2012,43,3,"http://www.gao.gov/duplication/action_tracker/588039#t=2
",Addressed,No,General government: Federal User Fees (2012-43),"Regularly reviewing federal user fees and charges can help the Congress and federal agencies identify opportunities to address inconsistent federal funding approaches and
enhance user financing, thereby reducing reliance on general fund appropriations."," To help Congress and federal agencies identify opportunities to address inconsistent federal funding approaches and enhance user financing, thereby reducing reliance on
general fund appropriations, the Director of the Office of Management and Budget (OMB) could direct agencies to use a framework such as GAO's User Fee Design Guide when
designing or redesigning user fees"," In July 2016, OMB implemented this action, which GAO suggested in February 2012, by revising OMB Circular A-11 to recommend GAO's User Fee Design Guide to federal agencies.
In February 2012 GAO reported that agencies commonly identified unclear requirements as the reason for not adhering to the Chief Financial Officers Act and OMB Circular No.
A-25 biennial fee review requirements. Further, GAO reported that agencies were inconsistent in their ability to provide documentation of their fee reviews. GAO found the
reviews contained varying levels of detail and analysis, potentially limiting their value to decision makers. Prior to revising the Circular, OMB had used GAO's User Fee
Design Guide as a reference when working with certain agencies on user fee proposals, but had not formalized this practice. As a result, this framework may have been
inconsistently applied across OMB and agencies. In July 2016, OMB updated its Circular No. A-11, Preparation, Submission, and Execution of the Budget, to reference the Design
Guide and recommend it as a resource for federal agencies. By taking this action, OMB helps ensure that agencies use a consistent framework to design, redesign, and review
user fees. ",Cost Savings & Revenue Enhancement,Executive Branch,Office of Management and Budget,11/15/2016
2012,43,1,"http://www.gao.gov/duplication/action_tracker/588039#t=0
",Addressed,No,General government: Federal User Fees (2012-43),"Regularly reviewing federal user fees and charges can help the Congress and federal agencies identify opportunities to address inconsistent federal funding approaches and
enhance user financing, thereby reducing reliance on general fund appropriations."," To help the Congress and federal agencies identify opportunities to address inconsistent federal funding approaches and enhance user financing, thereby reducing reliance on
general fund appropriations, the Director of the Office of Management and Budget (OMB) should use its budget reviews to ensure that agencies review their fee-funded programs
biennially, as required by the Chief Financial Officers (CFO) Act and consistent with GAO's User Fee Design Guide, to help identify opportunities to improve the (1)
efficiency, equity, revenue adequacy, and administrative burden of the fee design and (2) alignment of fee collections with program costs over time."," In June 2018, OMB updated its Circular No. A-11, Preparation, Submission, and Execution of the Budget, to specify that agencies' budget submissions should reflect the
results of their biennial review of existing user fees. According to OMB staff, OMB reviews this information as part of its annual budget review process and includes the
results of that process in the President's Budget as appropriate. By taking this action, OMB helps ensure that agencies regularly identify opportunities to improve the
design of their user fees and to better align their fee collections with program costs over time.",Cost Savings & Revenue Enhancement,Executive Branch,Office of Management and Budget,3/29/2019
2012,43,2,"http://www.gao.gov/duplication/action_tracker/588039#t=1
",Addressed,No,General government: Federal User Fees (2012-43),"Regularly reviewing federal user fees and charges can help the Congress and federal agencies identify opportunities to address inconsistent federal funding approaches and
enhance user financing, thereby reducing reliance on general fund appropriations."," To help Congress and federal agencies identify opportunities to address inconsistent federal funding approaches and enhance user financing, thereby reducing reliance on
general fund appropriations, the Director of the Office of Management and Budget (OMB) should use its budget reviews to ensure that agencies review their non-fee-funded
programs on a regular basis, in accordance with OMB Circular No. A-25 guidance, and discuss the results in their Chief Financial Officer (CFO) annual report. Regular reviews
of non-fee-funded programs can help agencies and Congress determine whether programs funded with general fund revenues could be fully or partially funded with user fees."," In June 2018, OMB updated its Circular No. A-11, Preparation, Submission, and Execution of the Budget, to specify that agencies' annual budget submissions should reflect
the results of their biennial review of the potential for establishing new user fees, required by Circular No. A-25, and include legislative proposals as appropriate. OMB also
revised Circular No. A-11 to direct agencies to follow Circular No. A-25, which requires agencies to discuss the results of their biennial reviews of user fees in their CFO
annual reports. According to OMB staff, OMB reviews this information as part of its annual budget review process and includes the results of that process in the President's
Budget as appropriate. By taking this action, OMB helps support the efficient use of government resources and helps reduce reliance on general fund appropriations to pay for
programs that provide a service or benefit to identifiable users by ensuring that information is available for agencies and Congress to identify where similar activities are
funded differently. Such information may assist in eliminating or managing inconsistent or overlapping funding sources for similar activities.",Cost Savings & Revenue Enhancement,Executive Branch,Office of Management and Budget,3/29/2019
2017,24,3,"http://www.gao.gov/duplication/action_tracker/683575#t=2
",Addressed,No,General government: Refundable Tax Credits (2017-24),The Internal Revenue Service could potentially realize hundreds of millions in cost savings by improving the administration of three large refundable tax credits.," The Commissioner of Internal Revenue should assess whether the data received from the Department of Education's Postsecondary Education Participants System (PEPS) database
(1) are sufficiently complete and accurate to reliably correct tax returns at filing and (2) provide additional information that could be used to identify returns for
examination; if warranted by this research, IRS should use this information to seek legislative authority to correct tax returns at filing based on PEPS data."," As of September 2017, the Internal Revenue Service (IRS) completed its assessment of the usefulness of data received from the PEPS database, as GAO recommended in May 2016.
IRS determined that it is not a sufficiently complete database to confirm American Opportunity Tax Credit (AOTC) eligibility during return processing or post-processing. 
While this assessment of the PEPS database addressed our recommendation, IRS took additional steps to assist future compliance efforts by developing a table of schools and
related employment identification numbers (EIN). IRS tested this table to determine if it could be used to validate EINs on tax year 2016 Forms 8863, Education Credits (AOTC
and Lifetime Learning Credits). IRS reported that the test results, while promising, showed that 1.4 million or 17 percent of the returns with AOTC did not contain an EIN. As
tax year 2016 was the first year an EIN was required on Form 8863, IRS expects a higher percentage of AOTC claims containing an EIN when it tests the EIN table again for tax
year 2017. Depending on the results from the second year of the test, IRS said it will consider seeking math error authority to use the 3-year EIN table to reconcile EINs
reported on Form 8863 during return processing.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/21/2018
2017,24,1,"http://www.gao.gov/duplication/action_tracker/683575#t=0
",Addressed,No,General government: Refundable Tax Credits (2017-24),The Internal Revenue Service could potentially realize hundreds of millions in cost savings by improving the administration of three large refundable tax credits.," Building on current efforts, the Commissioner of Internal Revenue should develop a comprehensive operational strategy that includes all the refundable tax credits for which
the Refundable Credits Policy and Program Management is responsible. The strategy could include use of error rates and amounts, evaluation and guidance on the proper use of
indicators like no-change and default rates, and guidance on how to weigh trade-offs between equity and return on investment in resource allocations."," In April 2018, the Internal Revenue Service (IRS) completed a comprehensive refundable tax credit compliance strategy, as GAO recommended in May 2016. The strategy primarily
focuses on three large refundable tax credits for individual taxpayers—the Earned Income Tax Credit, the Additional Child Tax Credit, and the American Opportunity Tax
Credit. According to IRS, in 2016, these three credits had a combined outlay of almost $85 billion, and about 95% of all refundable tax credits. The new strategy evaluates the
effect that various compliance treatments—such as taxpayer education and outreach campaigns, interventions focusing on paid preparers, and exams—have on different
outcomes—such as taxpayer burden, return on investment, and taxpayer behavior, among others. With that data, IRS developed a tool, the Exam Planning Scenario Tool, to help
with exam planning. According to IRS, although exams are only a piece of the puzzle, the exam planning tool has made its planning process more efficient, although no savings
estimate is currently available. For example, IRS reported that its previous process was manually intensive and the exam planning tool provides greater automation. It also
allows officials to make adjustments and review proposed outcomes prior to settling on a final work plan each year. This new comprehensive approach has the potential to help
IRS determine whether its current allocation of resources is optimal, and if not, what adjustments are needed. ",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,10/10/2018
2017,24,2,"http://www.gao.gov/duplication/action_tracker/683575#t=1
",Addressed,No,General government: Refundable Tax Credits (2017-24),The Internal Revenue Service could potentially realize hundreds of millions in cost savings by improving the administration of three large refundable tax credits.," As the Refundable Credits Policy and Program Management begins efforts to track the number of erroneous returns claiming the Additional Child Tax Credit or the American
Opportunity Tax Credit identified through pre-refund enforcement activities, such as screening filters and use of math error authority, the Commissioner of Internal Revenue
should develop and implement a plan to collect and analyze these data that includes such characteristics as identifying timing goals, resource requirements, and the
appropriate methodologies for analyzing and applying the data to compliance issues."," In April 2018, the Internal Revenue Service (IRS) completed a comprehensive refundable tax credit compliance strategy, as GAO recommended in May 2016. The strategy primarily
focuses on three large refundable tax credits for individual taxpayers—the Earned Income Tax Credit, the Additional Child Tax Credit, the American Opportunity Tax Credit.
According to IRS, in 2016, these three credits had a combined outlay of almost $85 billion and about 95% of all refundable tax credits. The new strategy evaluates the effect
that various compliance treatments—such as taxpayer education and outreach campaigns, interventions focusing on paid preparers, and exams—have on different outcomes—such
as taxpayer burden, return on investment, and taxpayer behavior, among others. With that data, IRS developed a tool, the Exam Planning Scenario Tool, to help with exam
planning. According to IRS, although exams are only a piece of the puzzle, the exam planning tool has made its planning process more efficient, although no savings estimate is
currently available.  For example, IRS reported that their previous process was manually intensive and the exam planning tool provides greater automation. It also allows
officials to make adjustments and review proposed outcomes prior to settling on a final work plan each year. This information should help IRS deepen its understanding of
common errors made by taxpayers claiming these credits; IRS can use these insights to develop strategies to educate taxpayers.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,10/10/2018
2017,24,4,"http://www.gao.gov/duplication/action_tracker/683575#t=3
",Not Addressed,No,General government: Refundable Tax Credits (2017-24),The Internal Revenue Service could potentially realize hundreds of millions in cost savings by improving the administration of three large refundable tax credits.," The Commissioner of Internal Revenue should take necessary steps to ensure the reliability of collections data and periodically review that data to (a) compute a collections
rate for post- refund enforcement activities and (b) determine what additional analyses would provide useful information about compliance results and costs of post-refund
audits and document-matching reviews."," No executive action taken as of February 2019. The Internal Revenue Service (IRS) disagreed with this May 2016 recommendation. IRS raised concerns about the cost of studying
collections data for post-refund enforcement activities. GAO recognizes that gathering collections data has costs and the data have limitations, notably that not all
recommended taxes are collected. However, use of these data—once IRS is able to verify their reliability—could better inform resource allocation decisions and improve the
overall efficiency of enforcement efforts. By not taking necessary steps to ensure the reliability of that data and to link them to tax assessments to calculate a collections
rate, IRS lacks critical information. Periodic reviews of collections data and analyses could help IRS officials more efficiently allocate limited enforcement resources by
providing a more complete picture about compliance results and costs.",Cost Savings & Revenue Enhancement,Executive Branch,Internal Revenue Service,3/29/2019
2013,20,2,"http://www.gao.gov/duplication/action_tracker/653202#t=1
",Addressed,No,Defense: Joint Basing (2013-20),"The Department of Defense needs an implementation plan to guide joint bases to achieve millions of dollars in cost savings and efficiencies anticipated from combining support
services at 26 installations located close to one another."," The Secretary of Defense should direct the Deputy Under Secretary of Defense (Installations and Environment) to continue to develop and refine the Cost and Performance
Visibility Framework to eliminate data reliability problems, facilitate comparisons of joint basing costs with the cost of operating the separate installations prior to joint
basing, and identify and isolate the costs and savings resulting from actions and initiatives specifically resulting from joint basing."," The Department of Defense (DOD) has taken actions that meet the intent of GAO's November 2012 recommendation. The Office of the Under Secretary of Defense (Installations
and Environment) provided guidance in 2012 to the joint bases that resulted in improved quality of the data obtained for fiscal year 2012. Subsequently, DOD performed an
analysis comparing this improved operating cost data with what it projected would be the costs of operating the separate installations if the joint bases had not been created.
This analysis showed that the joint bases were saving money relative to the costs of operating the separate installations. While this analysis does not isolate the costs and
savings of actions specifically resulting from joint basing from other budgetary decisions not directly related to joint basing, together these actions met the intent of this
recommendation, as they provided DOD with an improved picture of the cost of operating the joint bases as well as a comparison of the cost of operating the joint bases with
the cost of operating the separate installations.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/6/2015
2013,20,3,"http://www.gao.gov/duplication/action_tracker/653202#t=2
",Addressed,No,Defense: Joint Basing (2013-20),"The Department of Defense needs an implementation plan to guide joint bases to achieve millions of dollars in cost savings and efficiencies anticipated from combining support
services at 26 installations located close to one another."," The Secretary of Defense should direct the Deputy Under Secretary of Defense (Installations and Environment) to develop a common strategy to expand routine communication
between the joint bases, and between the joint bases and the Office of the Secretary of Defense (OSD), to encourage joint resolution of common challenges and the sharing of
best practices and lessons learned."," The Department of Defense (DOD) has expanded routine communication between the joint bases, and between the joint bases and OSD, as GAO recommended in November 2012. The
Office of the Under Secretary of Defense (Installations and Environment) has instituted an annual meeting for Joint Base commanders to discuss issues the bases are facing, and
has distributed contact information for all Joint Base commanders and deputy base commanders to each of the joint bases. As a result, joint bases will have expanded
opportunities to share information on best practices and lessons learned, and to resolve common challenges.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,12/5/2013
2013,20,1,"http://www.gao.gov/duplication/action_tracker/653202#t=0
",Not Addressed,No,Defense: Joint Basing (2013-20),"The Department of Defense needs an implementation plan to guide joint bases to achieve millions of dollars in cost savings and efficiencies anticipated from combining support
services at 26 installations located close to one another."," The Secretary of Defense should direct the Assistant Secretary of Defense for Energy, Installations, and Environment to develop and implement a plan that provides measurable
goals linked to achieving savings and efficiencies at the joint bases and provide guidance to the joint bases that directs them to identify opportunities for cost savings and
efficiencies. The Department of Defense (DOD) should at a minimum consider the items identified in its recommendation to the 2005 base realignment and closure (BRAC)
Commission as areas for possible savings and efficiencies, including paring unnecessary management personnel, consolidating and optimizing contract requirements, establishing
a single space management authority to achieve greater utilization of facilities, and reducing the number of base support vehicles and equipment. This recommendation was
originally directed to the Deputy Under Secretary of Defense (Installations and Environment).  The functions of this office were subsequently moved to the Office of the
Assistant Secretary of Defense for Energy, Installations, and Environment as part of a reorganization."," No executive action taken as of November 2018. The Department of Defense (DOD) disagreed with GAO's November 2012 recommendation and, in January 2017, a department official
reiterated that it does not intend to develop a plan to address the recommendation. In disagreeing with the recommendation in 2012, DOD stated that senior DOD leaders decided
against savings targets because of the complexity involved in establishing the joint bases, and no action is required because the joint bases were increasingly meeting
installation service standards with resources below planned levels. DOD has stated that in fiscal year 2013, the joint bases cost $830 million less to operate than they had in
fiscal year 2008. However, as GAO reported in September 2014, the extent to which joint bases have pursued initiatives to reduce duplication and achieve greater cost savings
in providing installation support has depended on the discretion of joint base commanders, and joint base officials said they needed further clarification and guidance to take
additional actions to achieve consolidation goals. DOD has not yet demonstrated that merging 26 bases to consolidate installation support functions into 12 joint bases has
yielded the results it forecast when it proposed the joint basing initiative to the 2005 BRAC Commission. The 2005 BRAC recommendation estimated a 20-year net present value of
$2.3 billion in savings for the joint bases. In addition to noting the reduction in installation support costs from year to year, DOD performed a separate analysis comparing
joint base operating cost data with what it projected would be the costs of operating the separate installations if the joint bases had not been created, which showed the
joint bases were saving money relative to the costs of operating the separate installations. However, it is not clear to what extent these estimated savings are attributable
to the consolidation of installation support functions rather than other budgetary actions by the department. Therefore, GAO maintains that DOD should develop and implement a
plan that provides measurable goals linked to achieving savings and efficiencies at the joint bases. Without such a plan, DOD may continue to miss significant opportunities to
achieve cost savings associated with joint basing.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/29/2019
2013,20,4,"http://www.gao.gov/duplication/action_tracker/653202#t=3
",Not Addressed,No,Defense: Joint Basing (2013-20),"The Department of Defense needs an implementation plan to guide joint bases to achieve millions of dollars in cost savings and efficiencies anticipated from combining support
services at 26 installations located close to one another."," To help ensure DOD's approach to joint basing achieves the goals as outlined by DOD in its justification for the 2005 BRAC recommendation and leverages additional
opportunities to reduce duplication of effort that could in turn generate cost savings and increased efficiencies, Congress should consider directing the Assistant Secretary
of Defense for Energy, Installations, and Environment, in collaboration with the military services and joint bases, to evaluate the purpose of the program and determine
whether the current goals, as stated in the 2005 BRAC Commission recommendation, are still appropriate, or whether goals should be revised; communicate these goals to the
military services and joint bases, and adjust program activities accordingly; provide direction to the joint bases on requirements for meeting program goals, including
determining reporting requirements and milestones; and determine any next steps for joint basing, including whether to expand it to other installations. This action was
identified in GAO's September 2014 report, DOD Joint Bases: Implementation Challenges Demonstrate Need to Reevaluate the Program (GAO-14-577) and was added to the Action
Tracker in April 2015. This action originally referred to the Deputy Under Secretary of Defense (Installations and Environment).  The functions of this office were
subsequently moved to the Office of the Assistant Secretary of Defense for Energy, Installations, and Environment as part of a reorganization."," No legislative action identified. As of March 2019, no legislation had been introduced that would direct the Assistant Secretary of Defense for Energy, Installations, and
Environment to take the actions GAO suggested in September 2014. GAO maintains that it is appropriate for DOD to evaluate the purpose of the joint basing program, and to
develop direction on how the services should measure program goals so Congress will be able to determine the extent to which the joint bases are achieving departmental goals.",Cost Savings & Revenue Enhancement,Congressional,Congress,3/29/2019
2016,13,1,"http://www.gao.gov/duplication/action_tracker/676222#t=0
",Partially Addressed,No,Defense: Defense Excess Property Disposal (2016-13),"Federal civilian agencies could potentially achieve millions of dollars in cost savings if they were able to obtain more of the Department of Defense's available excess
personal property through the disposal process rather than purchasing similar property through a private sector supplier."," The Secretary of Defense should direct the Director of the Defense Logistics Agency to further reassess the Department of Defense's (DOD) disposal process to determine
whether additional changes are needed in the priority given to recipients within the process, including potential changes to the categories and quantities of property that
special programs may obtain, and revise its guidance reflecting those priorities accordingly to better enable DOD to fulfill the disposal program's objectives."," As of December 2018, DOD had taken some action to assess the categories and quantities of property that special programs may obtain, but it reaffirmed that it has no plans
for any further actions other than continuing to assess all aspects of the disposal process as part of its standard operating procedures. In January 2018, DOD told GAO that in
August 2017 it removed musical instruments and band equipment from the authorized list of items eligible for transfer to special programs. However, DOD had not addressed other
categories and quantities of other property that special programs may obtain, such as earth-moving and excavating equipment. As discussed in GAO's report, DOD has discretion
in the manner in which it implements its disposal process, including the order of preference given to special program recipients. GAO's recommendation is for DOD to assess
potential changes to categories and quantities of property that all special programs may obtain, including the program for law enforcement agencies. DOD acknowledged it has
the authority to revise that program, provided such revisions do not violate the language of the statute. Because DOD does not plan to make any changes to its guidance on the
priority preferences that special programs receive, the risk remains that federal civilian agencies may spend additional appropriated federal funds to procure equipment rather
than obtaining equal or similar items at little or no additional cost to the federal government through DOD's disposal process.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/29/2019
2016,16,2,"http://www.gao.gov/duplication/action_tracker/676234#t=1
",Addressed,No,Defense: DOD Leases and Use of Underutilized Space at Military Installations (2016-16),"The Department of Defense could potentially achieve millions of dollars in savings by identifying and implementing actions to increase use of underutilized facilities at its
military installations, such as identifying opportunities to relocate some of its organizations currently in leased space to installations, communicating the availability of
underutilized space to potential tenants, and seeking use by other federal agencies."," The Department of Defense (DOD), in collaboration with the Administrator of the General Services Administration (GSA), should identify and implement actions to enable and
enhance routine information sharing between DOD and GSA about the utilization of facilities on military installations. Such actions should include establishing recurring
processes to (1) share information about non-DOD federal agencies seeking workspace and (2) ensure that GSA and DOD organizations are aware of the appropriate points of
contact within their organizations at the regional and local levels."," As of March 2017, DOD and GSA had taken action to share information on underutilized space available and needs for space, as recommended in GAO's June 2015 report. GSA and
DOD set up a working group to share information on available space and to establish points of contact and involve other participants to address the recommendation. As of March
2017, GSA had also been in contact with DOD to review opportunities for federal agencies to use space on DOD installations. GSA is reviewing the list of expiring GSA leases
and will send the list to DOD for its review, which it plans to do on an annual basis. GSA's goal is to identify likely GSA customer agencies, which are located in leases
that will expire in the next 36 months, to possibly occupy available DOD space. As of March 2017, GSA expected to have an action plan in place with DOD in the next 30 days.
Increased sharing of information should help DOD and GSA make better use of underutilized facilities on military installations and could potentially lead to cost savings.",Cost Savings & Revenue Enhancement,Executive Branch,"Department of Defense, General Services Administration",3/1/2017
2016,16,1,"http://www.gao.gov/duplication/action_tracker/676234#t=0
",Partially Addressed,Yes,Defense: DOD Leases and Use of Underutilized Space at Military Installations (2016-16),"The Department of Defense could potentially achieve millions of dollars in savings by identifying and implementing actions to increase use of underutilized facilities at its
military installations, such as identifying opportunities to relocate some of its organizations currently in leased space to installations, communicating the availability of
underutilized space to potential tenants, and seeking use by other federal agencies."," The Department of Defense (DOD) should look for opportunities to relocate DOD organizations in leased space to installations that may have underutilized space because of
force structure reductions or other indicators of potentially available space, where such relocation is cost-effective and does not interfere with the installation's ongoing
military mission."," As of December 2018, DOD had not provided GAO with an updated status of its efforts to identify whether certain functions can be moved from leased space to existing space on
an installation. In September 2018, DOD stated—as it also did in December 2017—that it was continuing to pursue an effort to standardize and consolidate leases that may
provide opportunities for DOD to reduce its reliance on leased space, as recommended in GAO's March 2016 report. According to an official from the Office of the Secretary of
Defense, the effort's initial emphasis is on 176 leased facilities located within 35 miles of DOD-owned facilities that had underutilized or excess space and are up for
renewal over the next 5 years. The effort will develop criteria for reviewing these leases, including a cost-benefit analysis of whether it is feasible to relocate a function
in leased space to existing space on an installation. Alternatively, if it's determined that the function cannot be moved, DOD will review whether to consolidate the lease
to appropriately size the space to the function's requirement. When this effort is completed and if it is expanded, DOD may have opportunities to reduce its leased space at
a DOD-wide level.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/29/2019
2017,16,2,"http://www.gao.gov/duplication/action_tracker/683603#t=1
",Addressed,No,Defense: Department of Defense Commissaries (2017-16),"By managing its commissaries more efficiently, the Department of Defense could position itself to better achieve its cost savings target of $2 billion."," To improve operational efficiencies and reduce costs related to product management and services that support commissary operations, the Secretary of Defense should direct the
Chief Executive Officer of the Defense Commissary Agency (DECA) to develop a plan with objectives, goals, and time frames on how it will improve efficiency in product
management, such as offering products based on store sales or customer demand."," DeCA agreed with GAO's March 2017 recommendation and as of August 2018 had developed a plan with objectives, goals, and time frames for improving efficiency in product
management. The objectives and goals focus on developing a business model that  includes annual metrics for achieving growth targets for sales by product categories. By
analyzing sales data, vendor costs, and customer loyalty to specific brands, DeCA expects to be able to identify performance gaps and reduce operating costs to better meet
customer demand. For example, DeCA plans to adjust the types and amounts of commissary brand items based on the analysis of product performance and customer demand.  This
action should allow DeCA to improve efficiency in product management and help reduce costs.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,10/10/2018
2017,16,1,"http://www.gao.gov/duplication/action_tracker/683603#t=0
",Partially Addressed,No,Defense: Department of Defense Commissaries (2017-16),"By managing its commissaries more efficiently, the Department of Defense could position itself to better achieve its cost savings target of $2 billion."," As the Department of Defense (DOD) assesses potential cost savings under the Defense Resale Business Optimization Board or through other cost savings initiatives identified,
the Secretary of Defense, with assistance as necessary from the Director and Chief Executive Officer of the Defense Commissary Agency, the Director and Chief Executive Officer
of the Army and Air Force Exchange Service, the Chief Executive Officer of the Navy Exchange Service Command, and the Marine Corps Exchange, should develop a plan with
assumptions, a methodology, cost estimates, and specific time frames for achieving alternative reductions to appropriations, to support DOD's efforts to ensure that DOD's
cost savings target is feasible and accurate."," In November 2018, DOD reported that it had developed a new plan for achieving reductions to appropriations and ensuring the cost savings target is feasible and accurate, as
GAO recommended in November 2016. However, because DOD has not provided GAO a copy of this new plan, which is reported to include updated cost savings estimates, GAO is unable
to determine whether the new plan has a cost savings target that is feasible and accurate. DOD officials told GAO that this new plan is based on priorities established in the
2018 National Defense Strategy including achieving cost efficiencies. Following publication of the National Defense Strategy, the Deputy Secretary of Defense also issued a
memorandum in May 2018, which emphasized improving efficiencies across both the commissary and exchange systems. DOD officials told GAO that a new business case analysis is
being conducted by the Boston Consulting Group (BCG) and includes a new cost savings estimate. DOD officials stated that they will provide a copy of the BCG report to GAO,
including new cost savings estimates, when it is completed in the first quarter of 2019. Given that the BCG report and new cost savings estimates are still being finalized, it
is unclear to what extent this new plan would support DOD's efforts to ensure that its cost savings target is feasible and accurate.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/29/2019
2017,16,3,"http://www.gao.gov/duplication/action_tracker/683603#t=2
",Addressed,No,Defense: Department of Defense Commissaries (2017-16),"By managing its commissaries more efficiently, the Department of Defense could position itself to better achieve its cost savings target of $2 billion."," To improve operational efficiencies and reduce costs related to product management and services that support commissary operations, the Secretary of Defense should direct the
Chief Executive Officer of the Defense Commissary Agency to conduct comprehensive cost-benefit analyses to guide decisions on implementing the most cost-effective option as
stocking and custodial services contracts are renewed, and on choosing product distribution options."," DeCA agreed with GAO's March 2017 recommendation and as of November 2018 used cost-benefit analyses to guide decisions for vendor stocking and custodial services contracts
that are renewed. For example, according to Department of Defense (DOD) officials, DeCA entered into an agreement with one of the Navy Exchanges in May 2018, to provide
service on a reimbursable basis instead of using the commercial vendor. DOD officials are also considering a cost-benefit analysis with another commissary in the San Diego
area. DeCA officials stated that they will also review product distribution options during commercial negotiations, including taking into account product sales and shipment
requirements, among other things. In addition, DOD officials told GAO that DOD has a new plan that could improve operational efficiencies related to product distribution
options. According to DOD officials, this new plan is partly based on the Deputy Secretary of Defense's May 2018 memorandum, which emphasized improving efficiencies across
both the commissary and exchange systems.  By conducting comprehensive cost-benefit analyses, DeCA is better positioned to achieve its $2 billion cost savings goal.
 ",Cost Savings & Revenue Enhancement,Executive Branch,Department of Defense,3/29/2019
2019,,1,"http://www.gao.gov/duplication/action_tracker/698025#t=0
",New for 2019,No,General government: Foreign Asset Reporting (2019-06),"Congress should take steps to address overlap in foreign asset reporting requirements—which could potentially generate cost savings—while agencies should improve
collaboration to help mitigate burdens faced by U.S. individuals living abroad."," Congress should consider amending the Internal Revenue Code, Bank Secrecy Act of 1970, and other statutes, as needed, to address overlap in foreign financial asset reporting
requirements for the purposes of tax compliance and detection and prevention of financial crimes, such as by aligning the types of assets to be reported and asset reporting
thresholds and ensuring appropriate access to the reported information.", Pending,"Fragmentation, Overlap & Duplication",Congressional,Congress,3/29/2019
2019,,2,"http://www.gao.gov/duplication/action_tracker/698025#t=1
",New for 2019,No,General government: Foreign Asset Reporting (2019-06),"Congress should take steps to address overlap in foreign asset reporting requirements—which could potentially generate cost savings—while agencies should improve
collaboration to help mitigate burdens faced by U.S. individuals living abroad."," The Secretary of the Treasury should lead efforts, in coordination with the Secretary of State and Commissioner of Social Security, to establish a formal means to
collaboratively address ongoing issues—including issues accessing financial services and employment and obtaining Social Security Numbers—that U.S. persons living abroad
encounter from implementation of Foreign Account Tax Compliance Act reporting requirements.", Pending,"Fragmentation, Overlap & Duplication",Executive Branch,Department of the Treasury,3/29/2019
2019,,3,"http://www.gao.gov/duplication/action_tracker/698025#t=2
",New for 2019,No,General government: Foreign Asset Reporting (2019-06),"Congress should take steps to address overlap in foreign asset reporting requirements—which could potentially generate cost savings—while agencies should improve
collaboration to help mitigate burdens faced by U.S. individuals living abroad."," The Secretary of State, in coordination with the Secretary of the Treasury and Commissioner of Social Security, should establish a formal means to collaboratively address
ongoing issues—including issues accessing financial services and employment and obtaining Social Security Numbers—that U.S. persons living abroad encounter from
implementation of Foreign Account Tax Compliance Act reporting requirements.", Pending,"Fragmentation, Overlap & Duplication",Executive Branch,Department of State,3/29/2019
2019,,4,"http://www.gao.gov/duplication/action_tracker/698025#t=3
",New for 2019,No,General government: Foreign Asset Reporting (2019-06),"Congress should take steps to address overlap in foreign asset reporting requirements—which could potentially generate cost savings—while agencies should improve
collaboration to help mitigate burdens faced by U.S. individuals living abroad."," The Commissioner of Social Security, in coordination with the Secretaries of State and the Treasury, should establish a formal means to collaboratively address ongoing
issues—including issues accessing financial services and employment and obtaining Social Security Numbers—that U.S. persons living abroad encounter from implementation of
Foreign Account Tax Compliance Act reporting requirements. ", Pending,"Fragmentation, Overlap & Duplication",Executive Branch,Social Security Administration,3/29/2019
2019,18,2,"http://www.gao.gov/duplication/action_tracker/698004#t=1
",New for 2019,No,Defense: DOD Installation Support Services (2019-18),"The Department of Defense could expand its use of intergovernmental support agreements to obtain military installation support services and potentially save millions of
dollars annually."," The Secretary of the Navy should (a) establish and implement a process to collect and monitor information on the extent to which all implemented intergovernmental support
agreements (IGSA) have resulted in financial and nonfinancial benefits and (b) document that process in Navy IGSA policy or procedures.", Pending,Cost Savings & Revenue Enhancement,Executive Branch,"Department of Defense, Department of the Navy",3/29/2019
2019,18,3,"http://www.gao.gov/duplication/action_tracker/698004#t=2
",New for 2019,No,Defense: DOD Installation Support Services (2019-18),"The Department of Defense could expand its use of intergovernmental support agreements to obtain military installation support services and potentially save millions of
dollars annually."," The Commandant of the Marine Corps should (a) establish and implement a process to collect and monitor information on the extent to which all implemented intergovernmental
support agreements (IGSA) have resulted in financial and nonfinancial benefits and (b) document that process in Marine Corps IGSA policy or procedures.", Pending,Cost Savings & Revenue Enhancement,Executive Branch,"Department of Defense, Department of the Navy, Commandant of the Marine Corps",3/29/2019
2019,18,4,"http://www.gao.gov/duplication/action_tracker/698004#t=3
",New for 2019,No,Defense: DOD Installation Support Services (2019-18),"The Department of Defense could expand its use of intergovernmental support agreements to obtain military installation support services and potentially save millions of
dollars annually."," The Secretary of the Air Force should (a) establish and implement a formal process to collect and monitor information on the extent to which all implemented intergovernmental
support agreements (IGSA) have resulted in financial and nonfinancial benefits and (b) document that process in Air Force IGSA policy or procedures.", Pending,Cost Savings & Revenue Enhancement,Executive Branch,"Department of Defense, Department of the Air Force",3/29/2019
2019,18,5,"http://www.gao.gov/duplication/action_tracker/698004#t=4
",New for 2019,No,Defense: DOD Installation Support Services (2019-18),"The Department of Defense could expand its use of intergovernmental support agreements to obtain military installation support services and potentially save millions of
dollars annually."," The Secretary of the Army should (a) finalize and implement a process to monitor whether Army installations are evaluating opportunities for using intergovernmental support
agreements (IGSA) and to obtain explanations from installations on the outcome of their evaluations and (b) complete documentation of that process in Army IGSA policy or
procedures.", Pending,Cost Savings & Revenue Enhancement,Executive Branch,"Department of Defense, Department of the Army",3/29/2019
2019,18,6,"http://www.gao.gov/duplication/action_tracker/698004#t=5
",New for 2019,No,Defense: DOD Installation Support Services (2019-18),"The Department of Defense could expand its use of intergovernmental support agreements to obtain military installation support services and potentially save millions of
dollars annually."," The Secretary of the Navy should (a) establish and implement a process to monitor whether Navy installations are evaluating opportunities for using intergovernmental support
agreements (IGSA) and to obtain explanations from installations on the outcome of their evaluations and (b) document that process in Navy IGSA policy or procedures.", Pending,Cost Savings & Revenue Enhancement,Executive Branch,"Department of Defense, Department of the Navy",3/29/2019
2019,18,7,"http://www.gao.gov/duplication/action_tracker/698004#t=6
",New for 2019,No,Defense: DOD Installation Support Services (2019-18),"The Department of Defense could expand its use of intergovernmental support agreements to obtain military installation support services and potentially save millions of
dollars annually."," The Commandant of the Marine Corps should (a) establish and implement a process to monitor whether Marine Corps installations are evaluating opportunities for using
intergovernmental support agreements (IGSA) and to obtain explanations from installations on the outcome of their evaluations and (b) document that process in Marine Corps
IGSA policy or procedures.", Pending,Cost Savings & Revenue Enhancement,Executive Branch,"Department of Defense, Department of the Navy, Commandant of the Marine Corps",3/29/2019
2019,18,8,"http://www.gao.gov/duplication/action_tracker/698004#t=7
",New for 2019,No,Defense: DOD Installation Support Services (2019-18),"The Department of Defense could expand its use of intergovernmental support agreements to obtain military installation support services and potentially save millions of
dollars annually."," The Secretary of the Air Force should document in Air Force intergovernmental support agreement (IGSA) policy or procedures its process for monitoring whether Air Force
installations are evaluating opportunities for using IGSAs.", Pending,Cost Savings & Revenue Enhancement,Executive Branch,"Department of Defense, Department of the Air Force",3/29/2019
2019,18,1,"http://www.gao.gov/duplication/action_tracker/698004#t=0
",New for 2019,No,Defense: DOD Installation Support Services (2019-18),"The Department of Defense could expand its use of intergovernmental support agreements to obtain military installation support services and potentially save millions of
dollars annually."," The Secretary of the Army should (a) finalize and implement a process to collect and monitor information on the extent to which all implemented intergovernmental support
agreements (IGSA) have resulted in financial and nonfinancial benefits and (b) complete documentation of that process in Army IGSA policy or procedures.", Pending,Cost Savings & Revenue Enhancement,Executive Branch,"Department of Defense, Department of the Army",3/29/2019
2019,12,1,"http://www.gao.gov/duplication/action_tracker/698065#t=0
",New for 2019,No,International affairs: Coordination of Overseas Stabilization Efforts (2019-12),"To reduce the risks associated with fragmentation, overlap, and duplication, the Departments of State and Defense and the U.S. Agency for International Development should
document their agreement to coordinate U.S. stabilization efforts through formal written guidance and agreements that address key collaboration practices."," The Secretary of State, in collaboration with the Administrator of the U.S. Agency for International Development and the Secretary of Defense, should document their agreement
on coordination for U.S. stabilization efforts through formal written guidance and agreements that address key collaboration practices such as defining outcomes and
accountability and clarifying roles and responsibilities for U.S. stabilization efforts.", Pending,"Fragmentation, Overlap & Duplication",Executive Branch,Department of State,3/29/2019
2019,12,2,"http://www.gao.gov/duplication/action_tracker/698065#t=1
",New for 2019,No,International affairs: Coordination of Overseas Stabilization Efforts (2019-12),"To reduce the risks associated with fragmentation, overlap, and duplication, the Departments of State and Defense and the U.S. Agency for International Development should
document their agreement to coordinate U.S. stabilization efforts through formal written guidance and agreements that address key collaboration practices."," The Administrator of the U.S. Agency for International Development, in collaboration with the Secretaries of Defense and State, should document their agreement on
coordination for U.S. stabilization efforts through formal written guidance and agreements that address key collaboration practices such as defining outcomes and
accountability and clarifying roles and responsibilities for U.S. stabilization efforts. ", Pending,"Fragmentation, Overlap & Duplication",Executive Branch,U.S. Agency for International Development,3/29/2019
2019,12,3,"http://www.gao.gov/duplication/action_tracker/698065#t=2
",New for 2019,No,International affairs: Coordination of Overseas Stabilization Efforts (2019-12),"To reduce the risks associated with fragmentation, overlap, and duplication, the Departments of State and Defense and the U.S. Agency for International Development should
document their agreement to coordinate U.S. stabilization efforts through formal written guidance and agreements that address key collaboration practices."," The Secretary of Defense, in collaboration with the Administrator of the U.S. Agency for International Development and the Secretary of State, should document their agreement
on coordination for U.S. stabilization efforts through formal written guidance and agreements that address key collaboration practices such as defining outcomes and
accountability and clarifying roles and responsibilities for U.S. stabilization efforts. ", Pending,"Fragmentation, Overlap & Duplication",Executive Branch,Department of Defense,3/29/2019
2019,20,1,"http://www.gao.gov/duplication/action_tracker/698056#t=0
",New for 2019,No,Energy: Department of Energy Environmental Liability (2019-20),"The Department of Energy could potentially avoid spending billions of dollars by developing a program-wide strategy to improve decision-making on cleaning up radioactive and
hazardous waste."," The Department of Energy (DOE) should develop a program-wide strategy that outlines how DOE will direct available resources to address human health and environmental risks
across and within sites.", Pending,Cost Savings & Revenue Enhancement,Executive Branch,Department of Energy,3/29/2019
2019,15,1,"http://www.gao.gov/duplication/action_tracker/697909#t=0
",New for 2019,No,Science and the environment: Federal Research (2019-15),"Implementing leading practices for collaboration to better manage fragmentation could help agencies improve their research efforts to maintain U.S. competitiveness in quantum
computing and synthetic biology."," As the Quantum Information Science Subcommittee moves forward, the Office of Science and Technology Policy co-chair, in coordination with other co-chairs and participating
agency officials, should take steps to fully implement leading practices that enhance and sustain collaboration.", Pending,"Fragmentation, Overlap & Duplication",Executive Branch,Office of Science and Technology Policy,3/29/2019
2019,15,2,"http://www.gao.gov/duplication/action_tracker/697909#t=1
",New for 2019,No,Science and the environment: Federal Research (2019-15),"Implementing leading practices for collaboration to better manage fragmentation could help agencies improve their research efforts to maintain U.S. competitiveness in quantum
computing and synthetic biology."," As the Quantum Information Science Subcommittee moves forward, the Department of Commerce co-chair, in coordination with other co-chairs and participating agency officials,
should take steps to fully implement leading practices that enhance and sustain collaboration.", Pending,"Fragmentation, Overlap & Duplication",Executive Branch,Department of Commerce,3/29/2019
2019,15,3,"http://www.gao.gov/duplication/action_tracker/697909#t=2
",New for 2019,No,Science and the environment: Federal Research (2019-15),"Implementing leading practices for collaboration to better manage fragmentation could help agencies improve their research efforts to maintain U.S. competitiveness in quantum
computing and synthetic biology."," As the Quantum Information Science Subcommittee moves forward, the Department of Energy co-chair, in coordination with other co-chairs and participating agency officials,
should take steps to fully implement leading practices that enhance and sustain collaboration.", Pending,"Fragmentation, Overlap & Duplication",Executive Branch,Department of Energy,3/29/2019
2019,15,4,"http://www.gao.gov/duplication/action_tracker/697909#t=3
",New for 2019,No,Science and the environment: Federal Research (2019-15),"Implementing leading practices for collaboration to better manage fragmentation could help agencies improve their research efforts to maintain U.S. competitiveness in quantum
computing and synthetic biology."," As the Quantum Information Science Subcommittee moves forward, the National Science Foundation co-chair, in coordination with other co-chairs and participating agency
officials, should take steps to fully implement leading practices that enhance and sustain collaboration.", Pending,"Fragmentation, Overlap & Duplication",Executive Branch,National Science Foundation,3/29/2019
2019,15,5,"http://www.gao.gov/duplication/action_tracker/697909#t=4
",New for 2019,No,Science and the environment: Federal Research (2019-15),"Implementing leading practices for collaboration to better manage fragmentation could help agencies improve their research efforts to maintain U.S. competitiveness in quantum
computing and synthetic biology."," As the Interagency Working Group on Synthetic Biology moves forward, the Director of the National Science Foundation, in coordination with participating agency officials,
should take steps to fully implement leading practices that enhance and sustain collaboration.", Pending,"Fragmentation, Overlap & Duplication",Executive Branch,National Science Foundation,3/29/2019
2019,13,1,"http://www.gao.gov/duplication/action_tracker/698063#t=0
",New for 2019,No,International affairs: State's Internal Communication Regarding Cuba Incidents (2019-13),"The Department of State should better manage fragmentation of information by revising its policies to ensure appropriate internal communication of relevant incidents that may
involve injury, loss of life, or destruction of property at, or related to, U.S. missions abroad."," To ensure that the Department of State's process allows it to initiate its Accountability Review Board (ARB) incident vetting process in a timely manner, the Secretary of
State should revise State's policies to define responsibilities for internal communication to the Office of Management Policy, Rightsizing, and Innovation (M/PRI) of incidents
that may involve injury, loss of life, or destruction of property at, or related to, U.S. missions abroad.", Pending,"Fragmentation, Overlap & Duplication",Executive Branch,Department of State,3/29/2019
2017,6,1,"http://www.gao.gov/duplication/action_tracker/683562#t=0
",Partially Addressed,No,General government: Federal Critical Raw Materials Activities (2017-06),"To better manage fragmentation of agencies' critical raw materials activities, the Office of Science and Technology Policy should enhance interagency collaboration and take
full advantage of agencies' expertise and resources."," The Director of the Office of Science and Technology Policy (OSTP), working with the National Science and Technology Council's Subcommittee on Critical and Strategic Mineral
Supply Chains and agency leadership, as appropriate, should agree on and clearly define the roles and responsibilities of member agencies and take steps to actively engage all
relevant federal agencies in the Subcommittee's efforts."," In November 2017, OSTP provided information indicating that the Subcommittee on Critical and Strategic Mineral Supply Chains has taken steps to more actively engage relevant
federal agencies in the Subcommittee's efforts, which was a component of the recommendation in GAO's September 2016 report. According to the information OSTP provided, on
September 27, 2017, a total of 13 different agencies and subcomponents participated in a Subcommittee meeting, including the Department of Homeland Security and the U.S.
Department of Agriculture's Forest Service, which GAO identified in its September 2016 report as not having been previously involved with the Subcommittee. In an earlier
update from February 2017, OSTP stated that an increasing number of agencies participate in Subcommittee discussions and activities, with the last several meetings having had
strong engagement from agencies that had not previously been involved. OSTP previously stated in September 2017 that it disagreed with the component of GAO's recommendation
to clearly define the roles and responsibilities of Subcommittee member agencies, and that prescriptively setting roles and responsibilities for each Subcommittee member would
limit flexibility in addressing critical materials supply issues. However, according to an OSTP official, as of November 2018, the White House was reviewing a preliminary
interagency strategy to reduce the nation's reliance on critical materials in response to Executive Order 13817, which was issued in December 2017. OSTP noted that the
executive order directs the Secretary of Commerce to develop the strategy in coordination with the Secretaries of Defense, the Interior, Agriculture, and Energy and the United
States Trade Representative. OSTP said the likely interdisciplinary nature of any actions proposed in response to the executive order may further address GAO recommendations
related to agency roles and responsibilities within the Subcommittee. GAO will review the interagency strategy once it is finalized and assess the extent to which it
implements the component of GAO's September 2016 recommendation to clarify agency roles and responsibilities. GAO continues to believe that defining roles and
responsibilities, within the context of the Subcommittee's efforts, presents an opportunity to strengthen interagency collaboration through the Subcommittee by helping
member agencies organize their joint and individual efforts and facilitating decision making.","Fragmentation, Overlap & Duplication",Executive Branch,Office of Science and Technology Policy,3/29/2019
2017,6,2,"http://www.gao.gov/duplication/action_tracker/683562#t=1
",Not Addressed,No,General government: Federal Critical Raw Materials Activities (2017-06),"To better manage fragmentation of agencies' critical raw materials activities, the Office of Science and Technology Policy should enhance interagency collaboration and take
full advantage of agencies' expertise and resources."," The Director of the Office of Science and Technology Policy (OSTP), working with the National Science and Technology Council's Subcommittee on Critical and Strategic Mineral
Supply Chains and agency leadership, as appropriate, should develop joint strategies that articulate common outcomes and identify contributing agencies' efforts."," In response to GAO's September 2016 recommendation, OSTP stated in September 2017 that it had drafted an update to its Assessment of Critical Minerals: Screening
Methodology and Initial Application 2016 report to Congress. According to the information OSTP provided, the update will serve as a joint strategy for Subcommittee members in
using the outputs from the interagency screening tool. OSTP provided GAO with a copy of this update in March 2018. GAO reviewed the report and determined that it does not
implement the September 2016 recommendation for a joint strategy. However, the report refers to Executive Order 13817, A Federal Strategy to Ensure Secure and Reliable
Supplies of Critical Minerals, which was issued in December 2017. According to an OSTP official, as of November 2018, the White House was reviewing a preliminary interagency
strategy that was developed in response to the executive order. GAO will review the interagency strategy once it is finalized and will reassess OSTP's actions to implement
the recommendation from the 2016 report. GAO continues to believe that developing joint strategies to articulate common outcomes and identify member agencies' efforts could
help the Subcommittee better coordinate agencies' critical materials activities to ensure that they are mutually reinforcing.","Fragmentation, Overlap & Duplication",Executive Branch,Office of Science and Technology Policy,3/29/2019
2017,6,3,"http://www.gao.gov/duplication/action_tracker/683562#t=2
",Not Addressed,No,General government: Federal Critical Raw Materials Activities (2017-06),"To better manage fragmentation of agencies' critical raw materials activities, the Office of Science and Technology Policy should enhance interagency collaboration and take
full advantage of agencies' expertise and resources."," The Director of the Office of Science and Technology Policy (OSTP), working with the National Science and Technology Council's Subcommittee on Critical and Strategic Mineral
Supply Chains and agency leadership, as appropriate, should develop a mechanism to monitor, evaluate, and periodically report on the progress of member agencies' efforts."," In response to GAO's September 2016 recommendation, OSTP stated in September 2017 that it believes that the recommendation has been satisfied by its intent to provide an
annual update on the use of its interagency screening tool across member agencies. According to the information OSTP provided, the update will provide information on how the
screening tool is being used across the member agencies, including in-depth analyses of supply chains. OSTP provided GAO with a copy of this update in March 2018. GAO has
reviewed the report and determined that it does not implement the September 2016 recommendation to develop a mechanism to monitor, evaluate, and periodically report on the
progress of member agencies' efforts. However, the report refers to Executive Order 13817, A Federal Strategy to Ensure Secure and Reliable Supplies of Critical Minerals,
which was issued in December 2017. According to an OSTP official, as of November 2018, the White House was reviewing a preliminary interagency strategy that was developed in
response to the executive order. Development of the strategy document presents an opportunity to develop a mechanism to monitor, evaluate, and periodically report on the
progress of Subcommittee member agencies' efforts. GAO will review the interagency strategy once it is finalized and will reassess OSTP's actions to implement the
recommendation from the 2016 report. GAO recognizes that the Subcommittee is reliant on the activities of its member agencies. However, GAO continues to believe that no
individual agency is responsible for evaluating and reporting on the Subcommittee's efforts, overall. Therefore, GAO maintains that developing a mechanism to monitor and
evaluate progress across the Subcommittee's efforts is an important step to ensure sustained progress toward achieving the Subcommittee's objectives.","Fragmentation, Overlap & Duplication",Executive Branch,Office of Science and Technology Policy,3/29/2019
2018,17,1,"http://www.gao.gov/duplication/action_tracker/691170#t=0
",Not Addressed,No,Energy: DOE's Treatment of Hanford's Low-Activity Waste (2018-17),"The Department of Energy may be able to reduce certain risks and save tens of billions of dollars by adopting alternative approaches to treating a portion of its low-activity
radioactive waste."," To enhance the Department of Energy's (DOE) ability to make risk-based decisions for the treatment of Hanford supplemental low-activity waste, Congress should consider
clarifying, in a manner that does not impair the regulatory authorities of the Environmental Protection Agency and the state of Washington, DOE's authority at Hanford to
determine, in consultation with the Nuclear Regulatory Commission, whether portions of the supplemental low-activity waste can be managed as a waste type other than high-level
waste."," No legislative action taken. As of March 2019, Congress had not passed legislation to clarify DOE's authority at Hanford to determine whether portions of the supplemental
low-activity waste (LAW) can be managed as a waste type other than high-level waste, as GAO recommended in May 2017. In October 2018, DOE requested public comment on a new
interpretation of the statutory term ""high level waste,"" which if the agency adopts it, could facilitate the use of alternate treatment and disposal methods. Nonetheless,
providing clear authority to DOE may allow it to use alternative waste treatment approaches to treat Hanford's supplemental LAW, which could reduce certain risks and save
tens of billions of dollars.",Cost Savings & Revenue Enhancement,Congressional,Congress,3/29/2019
2018,17,2,"http://www.gao.gov/duplication/action_tracker/691170#t=1
",Partially Addressed,Yes,Energy: DOE's Treatment of Hanford's Low-Activity Waste (2018-17),"The Department of Energy may be able to reduce certain risks and save tens of billions of dollars by adopting alternative approaches to treating a portion of its low-activity
radioactive waste."," To help ensure that the Department of Energy's (DOE) treatment of Hanford's supplemental low-activity waste is risk based and cost-effective, the Secretary of Energy should
develop updated information on the effectiveness of treating and disposing of all the different portions of Hanford's supplemental low-activity waste with alternate methods or
at alternate disposal sites, and based on this information, identify potential treatment and disposal pathways for different portions of Hanford's supplemental low-activity
waste, considering the risks posed by the low-activity waste. In implementing this recommendation, DOE should take into account the results of the analysis required by Section
3134 of the National Defense Authorization Act for Fiscal Year 2017."," In 2017, DOE's Office of River Protection contracted with Savannah River National Laboratory, a federally funded research and development center, to evaluate viable
treatment options for supplemental low-activity waste (LAW). According to DOE, the National Academies of Sciences, Engineering, and Medicine is conducting a peer review of
that laboratory's evaluation. The laboratory and the National Academies plan to issue a final report in June 2019 that includes information DOE may be able to use in making
a decision about treating supplemental LAW. In addition, in response to GAO's May 2017 recommendation, DOE said it successfully completed the first phase of a
project—called the Test Bed Initiative—in December 2017 to demonstrate the feasibility of grouting, transporting, and disposing of 3 gallons of Hanford's LAW at an
alternate disposal site in Andrews, Texas. As of November 2018, DOE was beginning a second phase to demonstrate the feasibility of grouting, transporting, and disposing of
2,000 gallons of Hanford's LAW at the same site in Texas. DOE plans to complete this phase in late fiscal year 2019 and could provide an alternate option for treatment and
disposal of Hanford's supplemental LAW. Moreover, DOE noted that the project has the potential to accelerate waste treatment and save significant costs. In a conference
report for the fiscal year 2019 Energy and Water Development appropriations bill, Congress clarified that DOE may not use appropriations from the Richland or Office of River
Protection control points to finance the Test Bed Initiative and mandated that DOE submit a report to Congress on the Initiative's costs and schedule, among other things.
DOE officials told us in November 2018 that DOE has been able to continue with its plans to conduct the demonstration project using Office of Environmental Management research
and development funding, and DOE plans to submit the required report to Congress early in 2019. DOE officials added that DOE has not yet determined whether it will conduct
another phase of the demonstration project. In October 2018, DOE requested public comment on a new interpretation of the statutory term ""high level waste,"" which if the agency
adopts it, could facilitate the use of alternate treatment and disposal methods. Until DOE develops information that reflects what is now known about the performance of
alternate treatment and disposal methods, such as immobilizing tank waste in grout, congressional and agency decision makers will not have access to current scientific
information as they decide how to best allocate limited financial resources among many competing needs. Moreover, having updated information on the effectiveness of alternate
methods for treating supplemental LAW will help to inform DOE's discussions with the state of Washington.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Energy,3/29/2019
2018,17,3,"http://www.gao.gov/duplication/action_tracker/691170#t=2
",Partially Addressed,No,Energy: DOE's Treatment of Hanford's Low-Activity Waste (2018-17),"The Department of Energy may be able to reduce certain risks and save tens of billions of dollars by adopting alternative approaches to treating a portion of its low-activity
radioactive waste."," To help ensure that the Department of Energy's (DOE) treatment of Hanford's supplemental low-activity waste is risk based and cost effective, the Secretary of Energy should
have an independent entity develop updated information on the lifecycle costs of treating and disposing of Hanford's supplemental low-activity waste with alternate methods or
at alternate disposal sites. In implementing this recommendation, DOE should take into account the results of the analysis required by Section 3134 of the National Defense
Authorization Act for Fiscal Year 2017. "," In 2017, DOE's Office of River Protection contracted with Savannah River National Laboratory, a federally funded research and development center, to evaluate viable
treatment options for supplemental low-activity waste (LAW). According to DOE, the National Academies of Sciences, Engineering, and Medicine is conducting a peer review of the
laboratory's evaluation. The laboratory and the National Academies plan to issue a final report in June 2019 that includes information DOE may be able to use in making a
decision about treating supplemental LAW. In addition, in response to GAO's May 2017 recommendation, DOE said it successfully completed the first phase of a project—called
the Test Bed Initiative—in December 2017 to demonstrate the feasibility of grouting, transporting, and disposing of 3 gallons of Hanford's LAW at an alternate disposal
site in Andrews, Texas. As of November 2018, DOE was beginning a second phase to demonstrate the feasibility of grouting, transporting, and disposing of 2,000 gallons of
Hanford's LAW at the same site in Texas. DOE plans to complete this phase in late fiscal year 2019 and could provide an alternate option for treatment and disposal of
Hanford's supplemental LAW. Moreover, DOE noted that the project has the potential to accelerate waste treatment and save significant costs. In a conference report for the
fiscal year 2019 Energy and Water Development appropriations bill, Congress clarified that DOE may not use appropriations from the Richland or Office of River Protection
control points to finance the Test Bed Initiative and mandated that DOE submit a report to Congress on the Initiative's costs and schedule, among other things. DOE officials
told us in November 2018 that DOE has been able to continue with its plans to conduct the demonstration project using Office of Environmental Management research and
development funding, and DOE plans to submit the required report to Congress early in 2019. DOE officials added that DOE has not yet determined whether it will conduct another
phase of the demonstration project. In October 2018, DOE requested public comment on a new interpretation of the statutory term ""high level waste,"" which if the agency adopts
it, could facilitate the use of alternate treatment and disposal methods. Until DOE develops information that reflects what is now known about the costs of alternate treatment
and disposal methods, such as immobilizing tank waste in grout, congressional and agency decision makers will not have access to current cost information as they decide how to
best allocate limited financial resources among many competing needs.",Cost Savings & Revenue Enhancement,Executive Branch,Department of Energy,3/29/2019
2018,12,1,"http://www.gao.gov/duplication/action_tracker/691134#t=0
",Not Addressed,No,Science and the environment: High-Containment Laboratories (2018-12),"The Federal Select Agent Program needs to better coordinate workforce planning across its two agencies to help address fragmentation in oversight of high-containment
laboratories."," To improve technical expertise and overcome fragmentation, the Centers for Disease Control and Prevention (CDC) director of the Select Agent Program should work with the
Animal and Plant Health Inspection Service (APHIS) to develop a joint workforce plan that assesses workforce and training needs for the program as a whole. "," No executive action taken. CDC agreed with this October 2017 recommendation and, as of November 2018, CDC and APHIS were in the process of developing a joint workforce plan,
which they anticipate completing by fall 2019, according to the Select Agent Program. Once the workforce plan is completed, GAO will review it to determine if it fulfills the
recommendation. Developing a joint workforce plan as recommended would help the program to better manage fragmentation by improving how it leverages resources, which in turn
would help to ensure that all workforce and training needs are met.  ","Fragmentation, Overlap & Duplication",Executive Branch,Department of Health and Human Services,3/29/2019
2018,12,2,"http://www.gao.gov/duplication/action_tracker/691134#t=1
",Not Addressed,No,Science and the environment: High-Containment Laboratories (2018-12),"The Federal Select Agent Program needs to better coordinate workforce planning across its two agencies to help address fragmentation in oversight of high-containment
laboratories."," To improve technical expertise and overcome fragmentation, the Animal and Plant Health Inspection Service (APHIS) director of the Select Agent Program should work with the
Centers for Disease Control and Prevention (CDC) to develop a joint workforce plan that assesses workforce and training needs for the program as a whole. "," No executive action taken. APHIS agreed with this October 2017 recommendation and, as of November 2018, CDC and APHIS were in the process of developing a joint workforce
plan, which they anticipate completing by fall 2019, according to the Select Agent Program. Once the workforce plan is completed, GAO will review it to determine if it
fulfills the recommendation. Developing a joint workforce plan as recommended would help the program to better manage fragmentation by improving how it leverages resources,
which in turn would help to ensure that all workforce and training needs are met.   ","Fragmentation, Overlap & Duplication",Executive Branch,Department of Agriculture,3/29/2019
2017,15,1,"http://www.gao.gov/duplication/action_tracker/683545#t=0
",Partially Addressed,Yes,Science and the environment: Administrative Requirements on Federal Research (2017-15),"To reduce universities' workload and compliance costs, the multiple agencies that award federal research grants should better coordinate and manage fragmentation and address
variation in grants' administrative requirements."," To achieve additional reductions in universities' administrative workload and costs while maintaining accountability over grant funds, DOE, HHS, NASA, and NSF should
coordinate with each other and with other agencies that fund research to identify additional areas where they can standardize requirements, and report on these efforts. "," As of December 2018, DOE, HHS, NASA, and NSF had participated in an interagency effort that was beginning to identify additional areas for standardizing administrative
requirements for federal research grants, as GAO recommended in June 2016. In particular, in January 2017, the American Innovation and Competitiveness Act was signed into law,
requiring the Office of Management and Budget (OMB), in coordination with the Office of Science and Technology Policy (OSTP), to establish an interagency working group to
reduce administrative burdens on federally funded researchers while protecting the public interest through the transparency of and accountability for federally funded
research. OMB and OSTP chose an existing entity—the Research Business Models working group, which includes representatives from DOE, HHS, NASA, NSF and other
research-funding agencies—to serve as the working group called for under the act. In May 2018, this working group issued its first annual report. The report identified
several potential areas for standardization or harmonization of requirements, such as the policy for what constitutes a financial conflict of interest. By continuing to
coordinate through the working group to standardize administrative requirements for federal research grants, agencies could achieve reductions in universities'
administrative workload and costs while maintaining accountability over grant funds.","Fragmentation, Overlap & Duplication",Executive Branch,"National Science Foundation, Department of Health and Human Services, Department of Energy, National Aeronautics and Space Administration",3/29/2019
2016,4,1,"http://www.gao.gov/duplication/action_tracker/676174#t=0
",Closed-Not Addressed,No,Economic development: Manufacturing Loan Guarantees (2016-04),"The Economic Development Administration could better ensure that the activities carried out under the Innovative Technologies in Manufacturing program do not duplicate the
efforts of other federal loan guarantee programs by working with other agencies to identify and target capital access gaps not filled by other programs."," The Secretary of Commerce should direct the Economic Development Administration (EDA) to work with the Small Business Administration (SBA) and the National Institute of
Standards and Technology (NIST) to further identify any gaps in capital access that may be present that the program could fill, and then develop marketing materials and
conduct outreach to help target those gaps."," As of February 2019, EDA had taken some action to work with SBA to identify gaps in capital access, develop marketing materials, and conduct outreach based on any gaps
identified for the Federal Loan Guarantees for Innovative Technologies in Manufacturing program (ITM), as GAO recommended in February 2016. However, as GAO reported in
February 2018, further progress was unlikely due to a perceived lack of demand among small- and medium-sized businesses for the program, competing regulatory priorities, and
reduced available appropriations associated with a rescission in fiscal year 2017. Following GAO's February 2018 report on the program, EDA applied another rescission, from
the Consolidated Appropriations Act, 2018, to the program. Subsequently, EDA recovered funds for the ITM program, resulting in a total of $49,500 in unobligated balances,
according to EDA officials, a level EDA considers insufficient to take any additional implementation steps. In February 2019, EDA officials confirmed that they do not foresee
taking further action to implement the ITM program unless additional funds are appropriated to the program. Therefore, GAO is no longer assessing this action.","Fragmentation, Overlap & Duplication",Executive Branch,Department of Commerce,3/29/2019
2013,31,1,"http://www.gao.gov/duplication/action_tracker/653224#t=0
",Not Addressed,No,International affairs: Tobacco Taxes (2013-31),"Federal revenue losses were as much as $2.5 to $3.9 billion between April 2009 and September 2018 because manufacturers and consumers substituted higher-taxed smoking tobacco
products with similar lower-taxed products. To address future revenue losses, Congress should consider modifying tobacco tax rates to eliminate significant tax differentials
between similar products."," Congress, as it continues oversight of the Children's Health Insurance Program Reauthorization Act (CHIPRA), may wish to consider equalizing tax rates on roll-your-own and
pipe tobacco."," No legislative action has been identified. As of March 2019, Congress had not passed legislation to equalize taxes on roll-your-own and pipe tobacco. In the 115th Congress,
three bills were introduced to equalize taxes on roll-your-own and pipe tobacco, as GAO suggested in its April 2012 report. However, these bills have not been enacted. GAO's
April 2012 report noted that prior federal and state legislation has aimed to discourage tobacco use and raise revenues by increasing excise taxes on tobacco products.
Modifying tax rates to eliminate the tax differentials between roll-your-own and pipe tobacco could address potential future revenue losses stemming from the substitution of
higher-taxed products with lower-taxed products.",Cost Savings & Revenue Enhancement,Congressional,Congress,3/29/2019
2013,31,2,"http://www.gao.gov/duplication/action_tracker/653224#t=1
",Not Addressed,No,International affairs: Tobacco Taxes (2013-31),"Federal revenue losses were as much as $2.5 to $3.9 billion between April 2009 and September 2018 because manufacturers and consumers substituted higher-taxed smoking tobacco
products with similar lower-taxed products. To address future revenue losses, Congress should consider modifying tobacco tax rates to eliminate significant tax differentials
between similar products."," Congress, as it continues oversight of the Children's Health Insurance Program Reauthorization Act (CHIPRA), may wish to consider, in consultation with the Department of the
Treasury (Treasury), options for reducing tax avoidance due to tax differentials between small and large cigars."," No legislative action has been identified. As of March 2019, the 115th Congress did not pass legislation to address tax differentials between small and large cigars. GAO's
April 2012 report noted that prior federal and state legislation has aimed to discourage tobacco use and raise revenues by increasing excise taxes on tobacco products. Taking
action to eliminate tax differentials between small and large cigars could address potential future revenue losses stemming from the substitution of higher-taxed products with
lower-taxed products.",Cost Savings & Revenue Enhancement,Congressional,Congress,3/29/2019
2019,7,1,"http://www.gao.gov/duplication/action_tracker/698045#t=0
",New for 2019,No,General government: IRS Strategic Workforce Planning (2019-07),"The Internal Revenue Service should address its fragmented human capital activities to improve its strategic workforce planning so it can better meet challenges to achieving
its mission."," The Commissioner of Internal Revenue should fully implement the Workforce Planning initiative, including taking the following actions: (1) conducting enterprise strategy and
planning, (2) conducting workforce analysis, (3) creating a workforce plan, (4) implementing the workforce plan, and (5) monitoring and evaluating the results.", Pending,"Fragmentation, Overlap & Duplication",Executive Branch,Internal Revenue Service,3/29/2019
2019,7,2,"http://www.gao.gov/duplication/action_tracker/698045#t=1
",New for 2019,No,General government: IRS Strategic Workforce Planning (2019-07),"The Internal Revenue Service should address its fragmented human capital activities to improve its strategic workforce planning so it can better meet challenges to achieving
its mission."," The Commissioner of Internal Revenue should ensure the Human Capital Officer and Deputy Commissioner for Services and Enforcement collaborate to develop a work plan or other
mechanism that prioritizes and schedules skills assessments for mission critical occupations at highest risk of skills gaps, such as those identified by Treasury or where key
activities have been scaled back, for the purposes of developing a strategy to close the gaps.", Pending,"Fragmentation, Overlap & Duplication",Executive Branch,Internal Revenue Service,3/29/2019