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Testimony: 

Before the Subcommittee on Regulatory Affairs, Committee on Government 
Reform, House of Representatives: 

For Release on Delivery Expected at 10:00 a.m. EDT Wednesday, July 27, 
2005: 

Regulatory Reform: 

Prior Reviews of Federal Regulatory Process Initiatives Reveal 
Opportunities for Improvements: 

Statement of J. Christopher Mihm, Managing Director, Strategic Issues: 

[Hyperlink, http://www.gao.gov/cgi-bin/getrpt?GAO-05-939T]:

GAO Highlights: 

Highlights of GAO-05-939T, a testimony before the Subcommittee on 
Regulatory Affairs, Committee on Government Reform, House of 
Representatives: 

Why GAO Did This Study: 

Federal regulation is a basic tool of government. Agencies issue 
thousands of rules and regulations each year to achieve goals such as 
ensuring that workplaces, air travel, and foods are safe; that the 
nation’s air, water and land are not polluted; and that the appropriate 
amount of taxes are collected. The costs of these regulations are 
estimated to be in the hundreds of billions of dollars, and the 
benefits estimates are even higher. Over the past 25 years, a variety 
of congressional and presidential regulatory reform initiatives have 
been instituted to refine the federal regulatory process.

This testimony discusses findings from the large number of GAO reports 
and testimonies prepared at the request of Congress to review the 
implementation of regulatory reform initiatives. Specifically, GAO 
discusses common strengths and weaknesses of existing reform 
initiatives that its work has identified. GAO also addresses some 
general opportunities to reexamine and refine existing initiatives and 
the federal regulatory process to make them more effective. GAO’s prior 
reports and testimonies contain a variety of recommendations to improve 
particular reform initiatives and aspects of the regulatory process. 

What GAO Found: 

GAO’s evaluations of regulatory reform initiatives indicate that some 
of these initiatives have yielded mixed results. Among the goals of the 
initiatives are reducing regulatory burden, requiring more rigorous 
regulatory analysis, and enhancing oversight. The initiatives have been 
beneficial in a number of ways, but they also were often less effective 
than anticipated. GAO’s reviews suggest at least four overall strengths 
or benefits associated with existing initiatives: (1) increasing the 
attention directed to rules and rule making, (2) increasing 
expectations regarding the analytical support for proposed rules, (3) 
encouraging and facilitating greater public participation in rule 
making, and (4) improving the transparency of the rule-making process. 
On the other hand, at least four recurring reasons help explain why 
reform initiatives have not been more effective: (1) limited scope and 
coverage of various requirements, (2) lack of clarity regarding key 
terms and definitions, (3) uneven implementation of the initiatives’ 
requirements, and (4) a predominant focus on just one part of the 
regulatory process, agencies’ development of rules.

As Congress develops its regulatory reform agenda, the lessons and 
opportunities identified by GAO’s body of work suggest two avenues that 
might provide a useful starting point. The first would be to broadly 
revisit the procedures, definitions, exemptions, and other provisions 
of existing initiatives to determine whether changes are needed to 
better achieve their goals. As a second avenue to explore, GAO’s 
reviews found that the regulatory process could benefit from more 
attention to evaluations of existing regulations, although recognizing 
some of the difficulties associated with carrying out such evaluations. 
The lessons that could be learned from retrospective reviews could help 
to keep the regulatory process focused on results and inform future 
action to meet emerging challenges.

This is a particularly timely point to be reviewing the regulatory 
process. The long-term fiscal imbalance facing the United States, along 
with other significant trends and challenges, establishes the case for 
change and the need to reexamine the base of the federal government and 
all of its existing programs, policies, functions, and activities. No 
single approach or reform can address all of the questions and program 
areas that need to be revisited. However, federal regulation is a 
critical tool of government, and regulatory programs play a key part in 
how the federal government addresses many of the country’s needs. 
Therefore, reassessing the regulatory framework must be part of that 
long-term effort to transform what the federal government does and how 
it does it.

www.gao.gov/cgi-bin/getrpt?GAO-05-939T.

To view the full product, including the scope and methodology, click on 
the link above. For more information, contact J. Christopher Mihm at 
(202) 512-6806 or mihmj@gao.gov.

[End of section] 

Madam Chairman and Members of the Subcommittee: 

I am pleased to be here today to discuss reform initiatives that have 
been instituted over the years to improve the federal regulatory 
process. Congress has often asked GAO to evaluate the effectiveness of 
procedures and requirements established by certain initiatives. Our 
work included reviews of agencies' compliance with the initiatives and 
provided us opportunities to examine the outcomes of various reforms. 
My remarks today are based on this broad body of regulatory work and 
some of the significant common themes and lessons that have emerged. 

In brief, over the last 25 years Congresses and Presidents initiated a 
number of regulatory reforms for a variety of purposes, such as 
reducing regulatory burdens or improving the information available to 
decision makers and the public about proposed rules. Our reviews 
indicated that some of these initiatives have yielded mixed results. 
There have been benefits associated with the initiatives, but they were 
often less effective than intended. Time and again we noted how 
features such as the limited scope of the initiatives, unclear 
definitions, and broad exemptions affected the results of these 
reforms. Also, while many of these initiatives added more requirements 
at the beginning of the regulatory process, fewer of their provisions 
have focused on evaluating the actual benefits and costs of rules once 
implemented and using such information to revise existing regulations 
and inform future action. 

For these reasons, as this subcommittee begins to develop its 
regulatory reform agenda, we suggest two avenues that might provide a 
useful starting point. First, the subcommittee might wish to broadly 
revisit the procedures, definitions, exemptions, and other provisions 
of existing initiatives to determine whether changes are needed to 
better achieve their goals. Second, to keep the regulatory process 
focused on results meeting emerging challenges, we found that the 
process could benefit from more attention on evaluations of existing 
regulations and the lessons that could be learned from such 
retrospective reviews. This is a particularly timely point to reexamine 
the regulatory process because the long-term fiscal imbalance facing 
the United States, along with other significant trends and challenges, 
establishes the case for change and the need to reexamine the base of 
the federal government and all of its existing programs, policies, 
functions, and activities.[Footnote 1] Reassessing the regulatory 
framework must be part of that discussion. 

Regulatory Reform Initiatives Reveal Some Common Strengths and 
Weaknesses: 

Federal regulation is a basic tool of government. Agencies issue 
thousands of rules and regulations each year to implement statutes 
enacted by Congress. The public policy goals and benefits of 
regulations include, among other things, ensuring that workplaces, air 
travel, foods, and drugs are safe; that the nation's air, water and 
land are not polluted; and that the appropriate amount of taxes is 
collected. The costs of these regulations are estimated to be in the 
hundreds of billions of dollars, and the benefits estimates are even 
higher.[Footnote 2] Given the size and impact of federal regulation, it 
is no surprise that Congresses and Presidents have taken a number of 
actions to refine and reform the regulatory process within the past 25 
years.[Footnote 3] One goal of such initiatives has been to reduce 
regulatory burdens on affected parties, but other purposes have also 
played a part. Among these are efforts to require more rigorous 
analyses of proposed rules and thus provide better information to 
decision makers, to enhance oversight of rule making by Congress and 
the President, and to promote greater transparency and participation in 
the process. 

Over the last decade, at the request of Congress, GAO has released over 
60 reports and testimonies reviewing the implementation of various 
regulatory reform initiatives.[Footnote 4] Some initiatives, such as 
the Paperwork Reduction Act (PRA), Regulatory Flexibility Act (RFA), 
Unfunded Mandates Reform Act (UMRA), and Executive Order 12866 on 
Regulatory Planning and Review, have undergone repeated scrutiny. While 
our reviews identified specific strengths and weaknesses of individual 
initiatives, it may be more worthwhile to focus on crosscutting 
strengths and weaknesses. The common strengths we identified largely 
mirror the general purposes of various reform initiatives. The common 
weaknesses reflect issues associated with both the design and 
implementation of the initiatives. 

Initiatives Increase Attention on Proposed Rules and Raise Expectations 
of the Rule-Making Process: 

Our reviews suggest at least four overall strengths or benefits that 
have been associated with existing regulatory reform initiatives: (1) 
increasing the attention directed to rules and rule making, (2) 
increasing expectations regarding the analytical support for proposed 
rules, (3) encouraging and facilitating greater public participation in 
rule making, and (4) improving the transparency of the rule-making 
process. 

First, the simple fact that such initiatives bring added attention to 
rules and the rule-making process is an important benefit. As we have 
pointed out in prior reports, oversight of agencies' rule making can 
result in useful changes to rules.[Footnote 5] Furthermore, awareness 
of this added scrutiny may provide an important indirect effect. For 
example, in a previous GAO review, Department of Transportation 
officials told us that they will not even propose certain regulatory 
provisions because they know that the Office of Management and Budget 
(OMB), which reviews significant agency draft rules under Executive 
Order 12866, will not find them acceptable.[Footnote 6] Similarly, 
there is evidence that the focus placed on potential mandates under 
UMRA may have helped to discourage or limit the costs of federal 
mandates.[Footnote 7]

Second, several of the reform initiatives have increased the analytical 
requirements and expectations in the regulatory process. These 
initiatives have raised the bar for agencies regarding the information 
and analysis needed to support policy decisions underlying regulations. 
Simply put, the initiatives call for more analysis of the effects--both 
benefits and costs--of proposed regulations before they are 
implemented. Whether imposed by statute or executive order, these 
initiatives seek to answer a basic question, "What are the consequences 
of this rule?" Closely related are other requirements that encourage 
agencies to identify and consider alternatives when developing 
regulations. Executive Order 12866, for example, asks agencies to first 
identify and assess available alternatives to direct regulation. 
Initiatives such as RFA and UMRA ask agencies to identify regulatory 
alternatives that will be less burdensome to regulated parties. 

Third, some of the reform initiatives have encouraged and facilitated 
greater public participation and consultation in rule making. 
Initiatives such as the E-Government Act and the Government Paperwork 
Elimination Act encourage agencies to allow the public to communicate 
with them by electronic means. Other initiatives require additional 
consultation by agencies with the parties that might be affected by 
rules under development. These initiatives ask that agencies seek input 
earlier in the process, rather than waiting for the public to comment 
on proposals published in the Federal Register. 

A final shared strength of many of these initiatives, and one closely 
connected to the three previous items, is that they help to improve the 
transparency of the regulatory process. In prior work, we have cited 
transparency as a regulatory best practice.[Footnote 8] By providing 
more information about potential effects and alternatives, requiring 
more documentation and justification of agencies' decisions, and 
facilitating public access to and queries about such information, 
regulatory reform initiatives can help make the process more open. We 
recommended that more could be done to increase transparency, and we 
have also highlighted the value of transparency when agencies had 
particularly clear and complete documentation supporting their rule 
making. As the Administrator of OMB's Office of Information and 
Regulatory Affairs (OIRA) pointed out, openness can help to "transform 
the public debate about regulation to one of substance … rather than 
process."[Footnote 9]

Some Recurring Weaknesses Might Explain Why Reform Initiatives Have Not 
Been More Effective: 

Despite these strengths, the overall results and effectiveness of 
regulatory reform initiatives have often been mixed. This may be 
particularly true when results of the initiatives are compared to the 
goals and purposes originally established for them. For example, 
despite the goals set for the reduction of paperwork burdens under PRA, 
we have repeatedly testified about the growth in burden hours imposed 
by federal information collections.[Footnote 10] We similarly reported 
that initiatives such as UMRA, the executive order on federalism, and 
requirements imposed under Section 610 of RFA for reviews of existing 
rules, have had little impact on agencies' rule making. Our reviews 
have identified at least four general reasons that might explain why 
reform initiatives have not been more effective: (1) the limited scope 
and coverage of various requirements, (2) lack of clarity regarding key 
terms and definitions, (3) uneven implementation of the initiatives' 
requirements, and (4) a predominant focus on just one part of the 
regulatory process, agencies' development of rules. 

First, we have pointed out significant limits in the scope and coverage 
of certain reform initiatives. UMRA provides one example of the effect 
of definitional limitations, exceptions, and thresholds on restricting 
an initiative's coverage. As we noted in a report last year, part of 
the reason for the relatively small number of rules identified as 
containing mandates under UMRA could be traced to 14 different 
restrictions on the identification of federal mandates under the Act. 
Furthermore, our analysis of all 122 major or economically significant 
rules (generally, rules with an impact of $100 million or more) 
published in 2001 and 2002 also showed that more than one of these 
restrictions applied to 72 percent of the 65 rules that were not 
identified as containing federal mandates under UMRA but nonetheless 
appeared to result in significant financial effects on nonfederal 
parties.[Footnote 11]

UMRA, along with RFA, also illustrates the potential domino effect of 
building reform requirements on other procedural requirements. Both 
acts only apply to rules for which an agency publishes a notice of 
proposed rule making. However, agencies can publish final regulatory 
actions without notices of proposed rule making using either good 
cause, categorical, or statute-specific exceptions to the 
Administrative Procedure Act's notice and comment requirements. 
[Footnote 12] In one of our prior reports, we estimated that about half 
of all final regulatory actions published by agencies were issued 
without going through the proposed rule stage.[Footnote 13] Although 
many final rules without proposed rules were minor actions, in both 
that analysis and our recent UMRA review there were major rules that 
did not have notices of proposed rule making.[Footnote 14]

Another recurring message in our reports has been the effect of unclear 
terms and definitions that affect the applicability of requirements. 
Combined with the discretion given rule-making agencies to interpret 
the requirements in reform initiatives, it is not surprising that we 
have observed uneven implementation across agencies. In particular, we 
have often cited the need to clarify key terms in the Regulatory 
Flexibility Act.[Footnote 15] RFA requires analyses and other actions 
to help address concerns about the impact of regulations on small 
entities, but the requirements do not apply if the agency head 
certifies that the agency's rule will not have a "significant economic 
impact on a substantial number of small entities." However, the Act 
neither defines this key phrase nor places clear responsibility on any 
party to define it consistently across government. As a result, we 
found that agencies had different interpretations of RFA's 
requirements. We said in a series of reports that, if Congress wanted 
to strengthen the implementation of RFA, it should consider amending 
the Act to define the key phrases or provide some other entity with 
clearer authority and responsibility to interpret RFA's provisions. To 
date, Congress has not acted on our recommendations. Again, there is a 
domino effect associated with this uncertainty, because other reform 
initiatives, such as the requirement for agencies to review existing 
rules under Section 610 of RFA and a requirement to provide compliance 
assistance guides to regulated entities, only apply if an agency has 
determined the rule will have a significant economic impact on a 
substantial number of small entities. 

Sometimes, though, it might not be uncertainty over the provisions of 
an initiative that help to limit its effectiveness, but rather an 
agency's implementation of the requirements. For example, as noted in 
our recent report on the Paperwork Reduction Act, one of the provisions 
aimed at helping to achieve the goals of minimizing burden while 
maximizing utility is a requirement for chief information officers 
(CIO) to review and certify information collections.[Footnote 16] 
However, our analysis of case studies showed that CIOs provided these 
certifications despite often missing or inadequate support from the 
program offices sponsoring the collections. We recommended that OMB 
clarify the kinds of support it asks agency CIOs to provide for 
certifications and that heads of certain agencies direct responsible 
CIOs to strengthen agency support for CIO certifications, including 
with regard to the necessity of collection, burden reduction efforts, 
and plans for the use of information collected. 

Our reports over the years have also highlighted issues regarding 
agencies' implementation of analytical requirements, such as the 
economic analyses that support regulations. Although the economic 
performance of some federal actions is assessed prospectively, few 
federal actions are monitored for their economic performance 
retrospectively. In addition, our reviews have found that economic 
assessments that analyze regulations prospectively are often incomplete 
and inconsistent with general economic principles.[Footnote 17] 
Moreover, the assessments are not always useful for comparisons across 
the government, because they are often based on different assumptions 
for the same key economic variables. In our recent report on UMRA, we 
noted that parties from various sectors expressed concerns about the 
accuracy and completeness of agencies' cost estimates, and some also 
emphasized that more needed to be done to address the benefits side of 
the equation.[Footnote 18] Our reviews have found that not all benefits 
are quantified and monetized by agencies, partly because of the 
difficulty in estimation. 

Finally, although not an explicit finding in any of our reports, it is 
clear when stepping back to look at the big picture presented by the 
set of reform initiatives and our body of regulatory work that these 
initiatives primarily target one particular phase of the regulatory 
process, agencies' development of rules. While rule making is clearly 
an important point in the process when the specific substance and 
impact of regulations are most open to public debate, other phases also 
help determine the effectiveness of regulation. Few of the reform 
initiatives contain major requirements or processes that address those 
other phases in the life cycle of regulations--from the underlying 
statutory authorizations, through effective implementation and 
monitoring of compliance with regulatory provisions, to evaluation and 
revision of existing rules. For example, only UMRA explicitly addresses 
the potential effect of legislative proposals in creating mandates that 
would ultimately be implemented through regulations, and that element 
of UMRA has generally been viewed as among its most effective elements. 
We have reported that agencies sometimes have little rule-making 
discretion, so in some cases concerns raised about burdensome 
regulations are traceable to the statutes underlying the regulations, 
rather than a failure of an agency to comply with rule-making 
requirements.[Footnote 19] With regard to other phases in the 
regulatory process, RFA is unique among statutory requirements in 
having a provision (Section 610) for reviews of existing rules, 
although it is limited to rules with significant effects on small 
entities. Executive Order 12866 also includes some provisions to 
encourage agencies to review and revise existing rules. It is not 
clear, however, that either the Section 610 or the executive order look 
back provisions have been consistently and effectively 
implemented.[Footnote 20]

Opportunities Exist to Refine Existing Reform Initiatives and Explore 
New Ways to Transform the Regulatory Process: 

As this subcommittee begins to develop its regulatory reform agenda, 
our body of work on regulatory issues, and also on results-oriented 
government management, suggests two general avenues of effort you may 
want to consider as useful starting points. One avenue is to revisit 
the procedures, definitions, exemptions, and other provisions of 
existing initiatives to determine whether changes might be needed to 
better achieve their goals. Second, the subcommittee may wish to 
explore options to more effectively and productively evaluate existing 
regulations and the results they have generated. Not only could such 
retrospective evaluations help to inform Congress and other 
policymakers about ways to improve the design of regulations and 
regulatory programs, but they could play a part in the overall 
reexamination of the base of the federal government that we have 
recommended in our recent work on addressing 21st century challenges. 

With respect to the first avenue, my testimony to this point indicates 
that there are ample opportunities to revisit and refine existing 
regulatory reform initiatives. Although progress has been made to 
implement recommendations and matters for consideration we have raised 
in our prior reports, there are still unresolved issues. In particular, 
Congress may want to consider whether some provisions of existing 
statutory initiatives need to be amended to make those initiatives more 
effective. We still believe, for example, that Congress should clarify 
key terms and definitions in RFA or provide another entity with the 
authority and responsibility to do so. 

We also believe there is some value to taking a broader look at how all 
of the pieces of existing initiatives have, or have not, contributed to 
achieving the purposes intended. For example, we suggested in our 
recent review of PRA that a new approach might be required to address 
burden reduction. As illustrated by our work on lessons learned about 
UMRA in the 10 years since it was enacted, such reviews can reveal 
opportunities and options for both reinforcing the strengths and 
addressing the weaknesses that have emerged in practice.[Footnote 21] 
The options can take a number of different directions. For example, in 
our work on UMRA, concerns about the scope of coverage were most 
frequently raised by the many knowledgeable parties we consulted, but 
issues and options were also identified regarding enforcement, 
consultation, and the analytic framework, among other topics. In 
undertaking reviews of existing initiatives, it will be important to 
also revisit the reasons why particular limitations and exceptions were 
included in the initiatives to begin with. As pointed out in the UMRA 
work, this probably needs to be an inclusive effort to be successful, 
involving all affected parties in the debate to find common ground if 
changes are to be accepted. 

The second broad avenue I would suggest the subcommittee consider in 
its reform agenda would be to explore using retrospective evaluations 
of existing regulations. Such evaluations could help to keep the 
regulatory process focused on results and identify ways to better meet 
emerging challenges. Among the potential benefits of more retrospective 
analysis of federal regulations are that it could enable policymakers 
to better gauge actual benefits and costs and whether regulations are 
achieving their desired goals, bring additional accountability to the 
regulatory process, identify opportunities to revise existing 
regulations, and provide information that could lead to better 
decisions regarding future regulations. 

In our work this year on both UMRA and economic performance measures, 
we clearly heard from the experts we consulted that they believe more 
retrospective analysis is needed and, further, that there are ways to 
improve the quality and credibility of the analyses that are done. In 
the UMRA work, parties had particularly strong views about the need for 
better evaluation and research of federal mandates, including those 
imposed by regulations. The most frequently suggested option to address 
this issue was to do more postimplementation evaluation of existing 
mandates or "look backs" at their effectiveness. As one of the parties 
pointed out, retrospective evaluation of regulations is useful because 
rules can change people's behavior in ways that cannot be predicted 
prior to implementation. In our recent workshop where we obtained the 
views of experts about the use of economic performance measures, such 
as a comparison of benefits and costs (net benefits) and cost-
effectiveness, participants identified several gaps in the application 
of these measures to analyze federal regulations and programs.[Footnote 
22] For example, while some agencies have done retrospective economic 
performance assessments, the participants said that in general federal 
agencies often do not assess the performance of regulations or existing 
programs retrospectively, even though this information could be useful 
in managing programs. However, there are also challenges to effectively 
implementing retrospective evaluations. For example, we previously 
identified some of the difficulties regulatory agencies face in 
demonstrating the results of their work, such as identifying and 
collecting the data needed to demonstrate results, the diverse and 
complex factors that affect agencies' results (for example, the need to 
achieve results through the actions of third parties), and the long 
time period required to see results in some areas of federal 
regulation.[Footnote 23] There is also a potential balance concern 
because, as I noted earlier, it may be more difficult to quantify the 
benefits of regulations than it is to quantify the costs. 

Finally, I want to emphasize that this is a particularly timely point 
to be reviewing the regulatory process because of the long-term fiscal 
imbalance facing the United States, along with other significant trends 
and challenges. The 21st century challenges that we have been 
highlighting this year establish the case for change and the need to 
reexamine the base of the federal government and all of its existing 
programs, policies, functions, and activities. We recognize that a 
successful reexamination of the base of the federal government will 
entail multiple approaches over a period of years. No single approach 
or reform can address all of the questions and program areas that need 
to be revisited. However, federal regulation is a critical tool of 
government, and regulatory programs play a key part in how the federal 
government addresses many of the country's needs. Asking the questions 
necessary to begin reexamining the federal regulatory process is an 
important first step in the long-term effort to transform what the 
federal government does and how it does it. 

Madam Chairman, this concludes my prepared statement. Once again, I 
appreciate the opportunity to testify on these important issues. I 
would be pleased to address any questions you or other members of the 
subcommittee might have at this time. 

If additional information is needed regarding this testimony, please 
contact J. Christopher Mihm, Managing Director, Strategic Issues, at 
(202) 512-6806 or [Hyperlink, mihmj@gao.gov]. 

[End of section]

Appendix I: Summary of Regulatory Reform Initiatives Implemented since 
1980: 

Congresses and Presidents have taken a number of actions to refine and 
reform the regulatory process within the past 25 years. The following 
paragraphs summarize the general purpose, applicability, and 
requirements imposed by some of those regulatory reform initiatives. 

Paperwork Reduction Act (PRA): 

PRA[Footnote 24] was originally enacted in 1980, then amended in 1986 
and 1995.[Footnote 25] PRA requires agencies to justify any collection 
of information from the public in order to minimize the paperwork 
burden they impose and to maximize the practical utility of the 
information collected.[Footnote 26] The Act applies to independent and 
nonindependent regulatory agencies. Under PRA, agencies are required to 
submit all proposed information collections to the Office of Management 
and Budget (OMB) for approval. In their submissions, agencies must 
establish the need and intended use of the information, estimate the 
burden that the collection will impose on respondents, and show that 
the collection is the least burdensome way to gather the information. 

PRA also established the Office of Information and Regulatory Affairs 
(OIRA) within OMB to provide central agency leadership and oversight of 
government efforts to reduce unnecessary paperwork and improve the 
management of information resources. Subsequent reform initiatives, 
including amendments of PRA, have added responsibilities for OIRA, such 
as making the office responsible for overseeing and reporting on 
agencies' compliance with new regulatory requirements. PRA of 1995, for 
example, included a requirement that OIRA, in consultation with agency 
heads, set annual governmentwide goals for the reduction of information 
collection burdens. 

Regulatory Flexibility Act of 1980 (RFA) and Small Business Regulatory 
Enforcement Fairness Act (SBREFA): 

RFA[Footnote 27] was enacted in response to concerns about the effect 
that federal regulations can have on small entities. RFA requires 
independent and nonindependent regulatory agencies to assess the impact 
of their rules on "small entities," defined as including small 
businesses, small governmental jurisdictions, and certain small not-for-
profit organizations. Under RFA an agency must prepare an initial 
regulatory flexibility analysis at the time proposed rules are issued 
unless the head of the agency determines that the proposed rule would 
not have a "significant economic impact upon a substantial number of 
small entities." The Act also requires agencies to ensure that small 
entities have an opportunity to participate in the rule-making process 
and requires the Chief Counsel of the Small Business Administration's 
Office of Advocacy to monitor agencies' compliance. Further, Section 
610 of RFA requires agencies to review existing rules within 10 years 
of promulgation that have or will have a significant impact on small 
entities to determine whether they should be continued without change 
or amended or rescinded to minimize their impact on small entities. 

Congress amended RFA in 1996 with SBREFA.[Footnote 28] SBREFA made 
certain agency actions under RFA judicially reviewable. Other 
provisions in SBREFA added new requirements. For example, SBREFA 
requires agencies to develop one or more compliance guides for each 
final rule or group of related final rules for which the agency is 
required to prepare a regulatory flexibility analysis, and the Act 
requires agencies to provide small entities with some form of relief 
from civil monetary penalties. SBREFA also requires the Environmental 
Protection Agency and the Occupational Safety and Health Administration 
to convene advocacy review panels before publishing an initial 
regulatory flexibility analysis. 

Unfunded Mandates Reform Act of 1995 (UMRA): 

UMRA[Footnote 29] was enacted to address concerns about federal 
statutes and regulations that require nonfederal parties to expend 
resources to achieve legislative goals without being provided funding 
to cover the costs. UMRA generates information about the nature and 
size of potential federal mandates but does not preclude the 
implementation of such mandates. UMRA applies to proposed federal 
mandates in both legislation and regulations, but it does not apply to 
rules published by independent regulatory agencies. With regard to the 
regulatory process, UMRA requires federal agencies to prepare written 
statements containing a "qualitative and quantitative assessment of the 
anticipated costs and benefits" for any rule for which a proposed rule 
was published that includes a federal mandate that may result in the 
expenditure of $100 million or more in any 1 year by state, local, and 
tribal governments in the aggregate, or by the private sector.[Footnote 
30] For such rules, agencies are to identify and consider a reasonable 
number of regulatory alternatives and from those select the least 
costly, most cost-effective, or least burdensome alternative that 
achieves the objectives of the rule (or explain why that alternative 
was not selected). UMRA also includes a consultation requirement that 
agencies develop a process to permit elected officers of state, local, 
and tribal governments (or their designees) to provide input in the 
development of regulatory proposals containing significant 
intergovernmental mandates. 

Congressional Review Act (CRA): 

CRA[Footnote 31] was enacted as part of SBREFA in 1996 to better ensure 
that Congress has an opportunity to review, and possibly reject, rules 
before they become effective. CRA established expedited procedures by 
which members of Congress may disapprove agencies' rules by introducing 
a resolution of disapproval that, if adopted by both Houses of Congress 
and signed by the President, can nullify an agency's rule. CRA applies 
to rules issued by nonindependent and independent regulatory agencies. 
CRA requires agencies to file final rules with both Congress and GAO 
before the rules can become effective.[Footnote 32] GAO's role under 
CRA is to provide Congress with a report on each major rule (for 
example, rules with a $100 million impact on the economy) including 
GAO's assessment of the issuing agency's compliance with the procedural 
steps required by various acts and executive orders governing the rule-
making process.[Footnote 33]

Government Paperwork Elimination Act (GPEA): 

Congress enacted GPEA[Footnote 34] in 1998, and the Act promoted the 
expansion of a trend in the federal government toward using e-
government applications to collect and disseminate information and 
forms. GPEA requires federal agencies to provide the public, when 
practicable, the option of submitting, maintaining, and disclosing 
required information--such as employment records, tax forms, and loan 
applications--electronically, instead of on paper. GPEA also requires 
agencies to guard the privacy and protect documents from being altered 
and encourages federal government use of a range of electronic 
signature alternatives when practicable. 

Truth in Regulating Act (TIRA): 

In 2000, Congress enacted TIRA[Footnote 35] to provide a mechanism for 
Congress to obtain more information about certain rules. TIRA 
contemplated a 3-year pilot project during which GAO would perform 
independent evaluations of "economically significant" agency rules when 
requested by a chairman or ranking member of a committee of 
jurisdiction of either House of Congress. The independent evaluation 
would include an evaluation of the agency's analysis of the potential 
benefits, potential costs, and alternative approaches considered during 
the rule-making proceeding.[Footnote 36] Under TIRA, GAO was required 
to report on its evaluations within 180 calendar days after receiving a 
committee request. Section 6(b) of the Act, however, provided that the 
pilot project would continue only if, in each fiscal year, a specific 
annual appropriation was made. During the 3-year period contemplated 
for the pilot project, Congress did not enact any specific 
appropriation to cover TIRA evaluations, and the authority for the 3-
year pilot project expired on January 15, 2004. Congress has considered 
reauthorizing TIRA, and we have strongly urged that any reauthorization 
of TIRA continue to contain language requiring a specific annual 
appropriation before we are required to undertake independent 
evaluations of major rule makings. We have also recommended that TIRA 
evaluations be conducted under a pilot project basis. 

Information Quality Act (IQA): 

Enacted in Section 515 of the Treasury and General Government 
Appropriations Act of 2001, the Information Quality Act[Footnote 37] 
directed OMB to issue governmentwide guidelines to ensure and maximize 
the quality, objectivity, utility, and integrity of information 
(including statistical information) disseminated by federal agencies. 
The Act requires OMB to issue guidelines directing all agencies to 
issue their own guidelines within 1 year and to establish 
administrative mechanisms allowing affected persons to seek and obtain 
correction of information maintained and disseminated by the agency. 
The Act also requires agencies to report periodically to the Director 
of OMB on the number and nature of complaints received and how such 
complaints were handled by the agency. 

E-Government Act: 

The E-Government Act[Footnote 38] was intended to enhance the 
management and promotion of electronic government services and 
processes. With regard to the regulatory process, the Act requires 
agencies, to the extent practicable, to accept public comments on 
proposed rules by electronic means. The Act also requires agencies to 
ensure that publicly accessible federal Web sites contain electronic 
dockets for their proposed rules, including all comments submitted on 
the rules and other relevant materials. The E-Government Act also 
established an Office of Electronic Government within OMB, headed by an 
administrator appointed by the President. 

Related Executive Orders and Initiatives: 

In addition to congressional regulatory reform initiatives enacted in 
statutes, it is important to also recognize the key role that 
presidential initiatives have in the regulatory process. Centralized 
review of agencies' regulations within the Executive Office of the 
President has been part of the rule-making process for more than 30 
years. The formal process by which OIRA currently reviews agencies' 
proposed rules and final rules is essentially unchanged since Executive 
Order 12866 was issued in 1993.[Footnote 39] Under Executive Order 
12866, OIRA reviews significant proposed and final rules from all 
agencies, other than independent regulatory agencies, before they are 
published in the Federal Register. 

The executive order states, among other things, that agencies should 
assess all costs and benefits of available regulatory alternatives, 
including both quantitative and qualitative measures. It also provides 
that agencies should select regulatory approaches that maximize net 
benefits (unless a statute requires another approach). Among other 
principles, the executive order encourages agencies to tailor 
regulations to impose the least burden on society needed to achieve the 
regulatory objectives. The executive order also established agency and 
OIRA responsibilities in the review of regulations, including 
transparency requirements. OIRA provides guidance to federal agencies 
on implementing the requirements of the executive order, such as 
guidance on preparing economic analyses required for significant rules. 

There are also other orders that impose requirements on agencies during 
rule making, such as Executive Order 13132 on federalism that requires 
agencies to prepare a federalism summary impact statement for actions 
that have federalism implications.[Footnote 40] Also, in January 2005, 
OMB published a final bulletin on peer review that establishes minimum 
standards for when peer review is required for scientific information, 
including stricter minimum standards for the peer review of "highly 
influential" scientific assessments, and the types of peer review that 
should be considered by agencies in different circumstances.[Footnote 
41] The selection of an appropriate peer review mechanism is left to 
the agency's discretion. 

More detailed information about these various initiatives is available 
in the related GAO products listed at the end of this testimony. 

[End of section]

Related GAO Products: 

Economic Performance: Highlights of a Workshop on Economic Performance 
Measures. 
[Hyperlink, http://www.gao.gov/cgi-bin/getrpt?GAO-05-796SP] 
Washington, D.C.: July 2005. 

Paperwork Reduction Act: New Approach May Be Needed to Reduce 
Government Burden on Public. 
[Hyperlink, http://www.gao.gov/cgi-bin/getrpt?GAO-05-424] 
Washington, D.C.: May 20, 2005. 

Unfunded Mandates: Views Vary About Reform Act's Strengths, Weaknesses, 
and Options for Improvement. 
[Hyperlink, http://www.gao.gov/cgi-bin/getrpt?GAO-05-454] 
Washington, D.C.: March 31, 2005. 

21st Century Challenges: Reexamining the Base of the Federal 
Government. 
[Hyperlink, http://www.gao.gov/cgi-bin/getrpt?GAO-05-325SP] 
Washington, D.C.: February 2005. 

Electronic Government: Federal Agencies Have Made Progress Implementing 
the E-Government Act of 2002. 
[Hyperlink, http://www.gao.gov/cgi-bin/getrpt?GAO-05-12] 
Washington, D.C.: December 10, 2004. 

Unfunded Mandates: Analysis of Reform Act Coverage. 
[Hyperlink, http://www.gao.gov/cgi-bin/getrpt?GAO-04-637] 
Washington, D.C.: May 12, 2004. 

Paperwork Reduction Act: Agencies' Paperwork Burden Estimates Due to 
Federal Actions Continue to Increase. 
[Hyperlink, http://www.gao.gov/cgi-bin/getrpt?GAO-04-676T] 
Washington, D.C.: April 20, 2004. 

Rulemaking: OMB's Role in Reviews of Agencies' Draft Rules and the 
Transparency of Those Reviews. 
[Hyperlink, http://www.gao.gov/cgi-bin/getrpt?GAO-03-929] 
Washington, D.C.: September 22, 2003. 

Electronic Rulemaking: Efforts to Facilitate Public Participation Can 
Be Improved. 
[Hyperlink, http://www.gao.gov/cgi-bin/getrpt?GAO-03-901] 
Washington, D.C.: September 17, 2003. 

Civil Penalties: Agencies Unable to Fully Adjust Penalties for 
Inflation Under Current Law. 
[Hyperlink, http://www.gao.gov/cgi-bin/getrpt?GAO-03-409] 
Washington, D.C.: March 14, 2003. 

Regulatory Flexibility Act: Clarification of Key Terms Still Needed. 
[Hyperlink, http://www.gao.gov/cgi-bin/getrpt?GAO-02-491T] 
Washington, D.C.: March 6, 2002. 

Regulatory Reform: Compliance Guide Requirement Has Had Little Effect 
on Agency Practices. 
[Hyperlink, http://www.gao.gov/cgi-bin/getrpt?GAO-02-172] 
Washington, D.C.: December 28, 2001. 

Federal Rulemaking: Procedural and Analytical Requirements at OSHA and 
Other Agencies. 
[Hyperlink, http://www.gao.gov/cgi-bin/getrpt?GAO-01-852T] 
Washington, D.C.: June 14, 2001. 

Regulatory Reform: Implementation of Selected Agencies' Civil Penalties 
Relief Policies for Small Entities. 
[Hyperlink, http://www.gao.gov/cgi-bin/getrpt?GAO-01-280] 
Washington, D.C.: February 20, 2001. 

Regulatory Flexibility Act: Implementation in EPA Program Offices and 
Proposed Lead Rule. 
[Hyperlink, http://www.gao.gov/cgi-bin/getrpt?GAO/GGD-00-193] 
Washington, D.C.: September 20, 2000. 

Electronic Government: Government Paperwork Elimination Act Presents 
Challenges for Agencies. 
[Hyperlink, http://www.gao.gov/cgi-bin/getrpt?GAO/AIMD-00-282] 
Washington, D.C.: September 15, 2000. 

Regulatory Reform: Procedural and Analytical Requirements in Federal 
Rulemaking. 
[Hyperlink, http://www.gao.gov/cgi-bin/getrpt?GAO/T-GGD/OGC-00-157] 
Washington, D.C.: June 8, 2000. 

Federalism: Previous Initiatives Have Little Effect on Agency 
Rulemaking. 
[Hyperlink, http://www.gao.gov/cgi-bin/getrpt?GAO/T-GGD-99-131] 
Washington, D.C.: June 30, 1999. 

Regulatory Accounting: Analysis of OMB's Reports on the Costs and 
Benefits of Federal Regulation. 
[Hyperlink, http://www.gao.gov/cgi-bin/getrpt?GAO/GGD-99-59] 
Washington, D.C.: April 20, 1999. 

Regulatory Flexibility Act: Agencies' Interpretations of Review 
Requirements Vary. 
[Hyperlink, http://www.gao.gov/cgi-bin/getrpt?GAO/GGD-99-55] 
Washington, D.C.: April 2, 1999. 

Regulatory Burden: Some Agencies' Claims Regarding Lack of Rulemaking 
Discretion Have Merit. 
[Hyperlink, http://www.gao.gov/cgi-bin/getrpt?GAO/GGD-99-20] 
Washington, D.C.: January 8, 1999. 

Federal Rulemaking: Agencies Often Published Final Actions Without 
Proposed Rules. 
[Hyperlink, http://www.gao.gov/cgi-bin/getrpt?GAO/GGD-98-126] 
Washington, D.C.: August 31, 1998. 

Regulatory Management: Implementation of Selected OMB Responsibilities 
Under the Paperwork Reduction Act. 
[Hyperlink, http://www.gao.gov/cgi-bin/getrpt?GAO/GGD-98-120] 
Washington, D.C.: July 9, 1998. 

Regulatory Reform: Agencies Could Improve Development, Documentation, 
and Clarity of Regulatory Economic Analyses. 
[Hyperlink, http://www.gao.gov/cgi-bin/getrpt?GAO/RCED-98-142] 
Washington, D.C.: May 26, 1998. 

Regulatory Reform: Implementation of Small Business Advocacy Review 
Panel Requirements. 
[Hyperlink, http://www.gao.gov/cgi-bin/getrpt?GAO/GGD-98-36] 
Washington, D.C.: March 18, 1998. 

Congressional Review Act: Implementation and Coordination. 
[Hyperlink, http://www.gao.gov/cgi-bin/getrpt?GAO-T-OGC-98-38] 
Washington, D.C.: March 10, 1998. 

Regulatory Reform: Agencies' Section 610 Review Notices Often Did Not 
Meet Statutory Requirements. 
[Hyperlink, http://www.gao.gov/cgi-bin/getrpt?GAO/T-GGD-98-64] 
Washington, D.C.: February 12, 1998. 

Unfunded Mandates: Reform Act Has Had Little Effect on Agencies' 
Rulemaking Actions. 
[Hyperlink, http://www.gao.gov/cgi-bin/getrpt?GAO/GGD-98-30] 
Washington, D.C.: February 4, 1998. 

Regulatory Reform: Changes Made to Agencies' Rules Are Not Always 
Clearly Documented. 
[Hyperlink, http://www.gao.gov/cgi-bin/getrpt?GAO/GGD-98-31] 
Washington, D.C.: January 8, 1998. 

Regulatory Reform: Agencies' Efforts to Eliminate and Revise Rules 
Yield Mixed Results. 
[Hyperlink, http://www.gao.gov/cgi-bin/getrpt?GAO/GGD-98-3] 
Washington, D.C.: October 2, 1997. 

Managing for Results: Regulatory Agencies Identified Significant 
Barriers to Focusing on Results. 
[Hyperlink, http://www.gao.gov/cgi-bin/getrpt?GAO-GGD-97-83] 
Washington, D.C.: June 24, 1997. 

Regulatory Burden: Measurement Challenges and Concerns Raised by Select 
Companies. 
[Hyperlink, http://www.gao.gov/cgi-bin/getrpt?GAO/GGD-97-2] 
Washington, D.C.: November 18, 1996. 

Regulatory Reform: Implementation of the Regulatory Review Executive 
Order. 
[Hyperlink, http://www.gao.gov/cgi-bin/getrpt?GAO-T-GGD-96-185] 
Washington, D.C.: September 25, 1996. 

Regulatory Flexibility Act: Status of Agencies' Compliance. 
[Hyperlink, http://www.gao.gov/cgi-bin/getrpt?GAO/GGD-94-105] 
Washington, D.C.: April 27, 1994. 

(450435): 

GAO Highlights: 

Highlights of GAO-05-796SP: 

Why GAO Convened This Workshop: 

Improving the economy and efficiency of federal programs has long been 
a key objective of the Government Accountability Office (GAO). To this 
end, GAO held a workshop on December 17, 2004, to discuss the use of 
economic analysis, such as benefit cost or cost effectiveness, for 
helping to measure the performance of federal programs. The workshop’s 
purpose was to: 

* discuss the present state of economic performance measures and 
identify gaps in their application and the barriers and analytical 
issues that limit their use in helping assess the performance of 
federal programs and

* identify opportunities for the federal government and professional 
and academic institutions to improve (1) the use of economic 
performance measures for evaluating federal programs and (2) the 
general economic principles and guidance on which economic performance 
analysis is based. 

What Participants Said: 

Workshop participants identified a number of issues regarding the use 
of economic performance analysis—benefit-cost or cost-effectiveness 
analysis—in evaluating federal program performance. They generally said 
the following: 

* The quality of the economic performance assessment of federal 
programs has improved but is still highly variable and not sufficient 
to adequately inform decision makers. 

* The gaps in applying economic performance measures are that they are 
not widely used, mechanisms for revisiting a regulation or program are 
lacking, retrospective analyses are often not done, and homeland 
security regulations present additional challenges and typically do not 
include economic analysis. 

* Barriers include agencies’ lack of resources and only limited demand 
from decision makers for benefit-cost analysis. In addition, some 
participants stated that organizational barriers called stovepipes or 
silos hinder communication. 

* Some analytical issues that affect the application of economic 
performance measures are limited guidance on assessing unquantifiable 
benefits, equity, and distributional effects of federal actions; lack 
of agreement on some values for key assumptions; and lack of guidance 
on tools that do not monetize outcomes, such as multiobjective 
analysis. 

* Opportunities to expand the use of measures include evaluation of 
existing programs retrospectively and application to homeland security 
issues. 

* Ways to improve the general economic principles and guidance that 
economic performance analysis is based upon include developing a 
minimum set of principles and abbreviated guidelines for economic 
performance analysis, developing one-page summaries and scorecards of 
analysis results, standardizing some key values for assumptions, and 
creating an independent and flexible organization to provide guidance 
and develop standards. 

www.gao.gov/cgi-bin/getrpt?GAO-05-796SP. 

To view the full product, including the scope and methodology, click on 
the link above. For more information, contact Nancy R. Kingsbury at 
(202) 512-2700 or kingsburyn@gao.gov. 

[End of section] 

GAO Highlights: 

Highlights of GAO-05-424, a report to congressional requesters: 

Why GAO Did This Study: 

Americans spend billions of hours each year providing information to 
federal agencies by filling out information collections (forms, 
surveys, or questionnaires). A major aim of the Paperwork Reduction Act 
(PRA) is to balance the burden of these collections with their public 
benefit. Under the act, agencies’ Chief Information Officers (CIO) are 
responsible for reviewing information collections before they are 
submitted to the Office of Management and Budget (OMB) for approval. As 
part of this review, CIOs must certify that the collections meet 10 
standards set forth in the act (see table). 

GAO was asked to assess, among other things, this review and 
certification process, including agencies’ efforts to consult with the 
public. To do this, GAO reviewed a governmentwide sample of 
collections, reviewed processes and collections at four agencies that 
account for a large proportion of burden, and performed case studies of 
12 approved collections.

What GAO Found: 

Governmentwide, agency CIOs generally reviewed information collections 
and certified that they met the standards in the act. However, GAO’s 
analysis of 12 case studies at the Internal Revenue Service (IRS) and 
the Departments of Veterans Affairs, Housing and Urban Development, and 
Labor showed that CIOs certified collections even though support was 
often missing or partial (see table). For example, in nine of the case 
studies, agencies did not provide support, as the law requires, for the 
standard that the collection was developed by an office with a plan and 
resources to use the information effectively. Because OMB instructions 
do not ask explicitly for this support, agencies generally did not 
address it. Further, although the law requires agencies both to publish 
notices in the Federal Register and to otherwise consult with the 
public, agencies governmentwide generally limited consultation to the 
publication of notices, which generated little public comment. Without 
appropriate support and public consultation, agencies have reduced 
assurance that collections satisfy the standards in the act. 

Processes outside the PRA review process, which are more rigorous and 
involve greater public outreach, have been set up by IRS and the 
Environmental Protection Agency (EPA), whose missions involve numerous 
information collections and whose management is focused on minimizing 
burden. For example, each year, IRS subjects a few forms to highly 
detailed, in-depth analyses, including extensive outreach to the public 
affected and the information users. IRS reports that this 
process—performed on forms that have undergone CIO review and received 
OMB approval—has reduced burden by over 200 million hours since 2002. 
In contrast, for the 12 case studies, the CIO review process did not 
reduce burden. Without rigorous evaluative processes, agencies are 
unlikely to achieve the PRA goal of minimizing burden while maximizing 
utility.

Support Provided by Agencies for Paperwork Reduction Act Standards in 
12 Case Studies: 

[See table 2]

What GAO Recommends: 

GAO recommends that OMB and the agencies take steps to improve review 
processes and compliance with the act. Also, the Congress may wish to 
consider mandating pilot projects to target some collections for 
rigorous analysis that includes public outreach. In commenting on a 
draft of this report, OMB and the agencies agreed with parts of the 
report and disagreed with others.

www.gao.gov/cgi-bin/getrpt?GAO-05-424.

To view the full product, including the scope and methodology, click on 
the link above. For more information, contact Linda Koontz at (202) 512-
6240 or koontzl@gao.gov.

[End of section]

GAO Highlights: 

Highlights of GAO-05-454, a report to the Chairman, Subcommittee on 
Oversight of Government Management, the Federal Workforce and the 
District of Columbia, Committee on Homeland Security and Governmental 
Affairs, U.S. Senate: 

Why GAO Did This Study: 

The Unfunded Mandates Reform Act of 1995 (UMRA) was enacted to address 
concerns about federal statutes and regulations that require nonfederal 
parties to expend resources to achieve legislative goals without being 
provided federal funding to cover the costs. UMRA generates information 
about the nature and size of potential federal mandates on nonfederal 
entities to assist Congress and agency decision makers in their 
consideration of proposed legislation and regulations. However, it does 
not preclude the implementation of such mandates. 

At various times in its 10-year history, Congress has considered 
legislation to amend various aspects of the act to address ongoing 
questions about its effectiveness. Most recently, GAO was asked to 
consult with a diverse group of parties familiar with the act and to 
report their views on (1) the significant strengths and weaknesses of 
UMRA as the framework for addressing mandate issues and (2) potential 
options for reinforcing the strengths or addressing the weaknesses. To 
address these objectives, we obtained information from 52 organizations 
and individuals reflecting a diverse range of viewpoints. GAO analyzed 
the information acquired and organized it into broad themes for 
analytical and reporting purposes.

GAO makes no recommendations in this report.

What GAO Found: 

The parties GAO contacted provided a significant number of comments 
about UMRA, specifically, and federal mandates, generally. Their views 
often varied across and within the five sectors we identified 
(academic/think tank, public interest advocacy, business, federal 
agencies, and state and local governments). Overall, the numerous 
strengths, weaknesses and options for improvement identified during the 
review fell into several broad themes, including UMRA specific issues 
such as coverage and enforcement, among others, and more general issues 
about the design, funding, and evaluation of federal mandates. First, 
UMRA coverage was, by far, the most frequently cited issue by parties 
from the various sectors. Parties across most sectors that provided 
comments said UMRA’s numerous definitions, exclusions, and exceptions 
leave out many federal actions that may significantly impact nonfederal 
entities and should be revisited. Among the most commonly suggested 
options were to expand UMRA’s coverage to include a broader set of 
actions by limiting the various exclusions and exceptions and lowering 
the cost thresholds, which would make more federal actions mandates 
under UMRA. However, a few parties, primarily from the public interest 
advocacy sector, viewed UMRA’s narrow coverage as a strength that 
should be maintained.

Second, parties from various sectors also raised a number of issues 
about federal mandates in general. In particular, they had strong views 
about the need for better evaluation and research of federal mandates 
and more complete estimates of both the direct and indirect costs of 
mandates on nonfederal entities. The most frequently suggested option 
to address these issues was more post-implementation evaluation of 
existing mandates or “look backs.” Such evaluations of the actual 
performance of mandates could enable policymakers to better understand 
mandates’ benefits, impacts and costs among other issues. In turn, 
developing such evaluation information could lead to the adjustment of 
existing mandate programs in terms of design and/or funding, perhaps 
resulting in more effective or efficient programs. 

Going forward, the issue of unfunded mandates raises broader questions 
about assigning fiscal responsibilities within our federal system. 
Federal and state governments face serious fiscal challenges both in 
the short and longer term. As GAO reported in its February 2005 report 
entitled 21st Century Challenges: Reexamining the Base of the Federal 
Government (GAO-05-325SP), the long-term fiscal challenges facing the 
federal budget and numerous other geopolitical changes challenging the 
continued relevance of existing programs and priorities warrant a 
national debate to review what the government does, how it does 
business and how it finances its priorities. Such a reexamination 
includes considering how responsibilities for financing public services 
are allocated and shared across the many nonfederal entities in the 
U.S. system as well.

What GAO Recommends: 

www.gao.gov/cgi-bin/getrpt?GAO-05-454.

To view the full product, including the scope and methodology, click on 
the link above. For more information, contact Orice M. Williams at 
(202) 512-5837, or williamso@gao.gov.

[End of section] 

GAO Highlights: 

Highlights of GAO-05-12, a report to congressional requesters

Why GAO Did This Study: 

The E Government Act (E-Gov Act) of 2002 was enacted to promote the use 
of the Internet and other information technologies to improve 
government services for citizens, internal government operations, and 
opportunities for citizen participation in government.

The act directs the Office of Management and Budget (OMB) and federal 
agencies to take specific actions to promote electronic government. GAO 
was asked to review the implementation status of major provisions from 
Titles I and II of the act, which include provisions covering a wide 
range of activities across the federal government. 

What GAO Found: 

In most cases, OMB and federal agencies have taken positive steps 
toward implementing provisions of Titles I and II of the E Gov Act that 
GAO reviewed. For example, OMB established the Office of E Government, 
designated its Assistant Director for Information Technology (IT) and E 
Government as the office’s Administrator in April 2003, and published 
guidance to federal agencies on implementing the act in August 2003. 
Apart from general requirements applicable to all agencies (which GAO 
did not review), in most cases, OMB and designated federal agencies 
have taken action to address the act’s requirements within stipulated 
time frames. For example, OMB established the Interagency Committee on 
Government Information in June 2003, within the deadline prescribed by 
the act. The committee is to develop recommendations on the 
categorization of government information and public access to 
electronic information. Similarly, in most cases where deadlines are 
not specified, OMB and designated federal agencies have either fully 
implemented the provisions or demonstrated positive action toward 
implementation. For example, in May 2003, the E Government 
Administrator issued a memorandum detailing procedures for requesting 
funds from the E Government Fund, although the act did not specify a 
deadline for this action. As stipulated by the act, the E Government 
Fund is to be used to support projects that enable the federal 
government to expand its ability to conduct activities electronically.

Although the government has made progress in implementing the act, the 
act’s requirements have not always been fully addressed. In several 
cases, actions taken do not satisfy the requirements of the act or no 
significant action has been taken. In particular, OMB has not ensured 
that specified activities have taken place regarding e-government 
approaches to crisis preparedness (a study and follow-up response), 
contractor innovation (establishment of a program), and federally 
funded research and development (support of an information repository 
and Web site). In these cases, either the actions OMB has taken do not 
fully address the act’s provisions, or OMB has not yet made key 
decisions that would allow actions to take place. Until these issues 
are addressed, the government may be at risk of not fully achieving the 
objective of the E Government Act to promote better use of the Internet 
and other information technologies to improve government services and 
enhance opportunities for citizen participation in government.

What GAO Recommends: 

GAO is making recommendations to OMB regarding implementation of the 
act in the areas of e government approaches to crisis preparedness, 
contractor innovation, and federally funded research and development, 
to help ensure that the act’s objectives are achieved.

In commenting on a draft of this report, officials from the Department 
of Homeland Security, General Services Administration, and OMB 
generally agreed with its content and recommendations. 

www.gao.gov/cgi-bin/getrpt?GAO-05-12.

To view the full product, including the scope and methodology, click on 
the link above. For more information, contact Linda D. Koontz at (202) 
512-6240 or koontzl@gao.gov.

[End of section]

GAO Highlights: 

Highlights of GAO-04-637, a report to the Chairman, Senate Subcommittee 
on Oversight of Government Management, the Federal Workforce, and the 
District of Columbia 

Why GAO Did This Study: 

The Unfunded Mandates Reform Act of 1995 (UMRA) was enacted to address 
concerns about federal statutes and rules that require state, local, 
and tribal governments or the private sector to expend resources to 
achieve legislative goals. UMRA generates information about the nature 
and size of potential federal mandates to assist Congress and agency 
decision makers in their consideration of proposed legislation and 
rules. However, concerns about actual or perceived federal mandates 
continue. To provide information and analysis regarding UMRA’s 
implementation, GAO was asked to (1) describe the applicable 
procedures, definitions, and exclusions under UMRA for identifying 
federal mandates in statutes and rules, (2) identify statutes and final 
rules that contained federal mandates under UMRA, and (3) provide 
examples of statutes and final rules that were not identified as 
federal mandates, but that affected parties might perceive as “unfunded 
mandates,” and the reasons these statutes and rules were not federal 
mandates under UMRA. GAO focused on statutes enacted and final rules 
issued in 2001 and 2002 to address the second and third objectives. 

What GAO Found: 

UMRA generally requires congressional committees and the Congressional 
Budget Office (CBO) to identify and estimate the costs of federal 
mandates contained in proposed legislation and federal agencies to do 
so for federal mandates contained in their rules. Identification of 
mandates is a complex process with multiple definitions, exclusions, 
and cost thresholds. Also, some legislation and rules may be enacted or 
issued via procedures that do not trigger UMRA reviews.

In 2001 and 2002, 5 of 377 statutes enacted and 9 of 122 major or 
economically significant final rules issued were identified as 
containing federal mandates at or above UMRA’s thresholds. Of the other 
federal actions in those 2 years, at least 43 statutes and 65 rules 
contained new requirements on nonfederal parties that might be 
perceived as “unfunded mandates.” For 24 of those statutes and 26 of 
those rules, CBO or federal agencies had determined that the estimated 
direct costs or expenditures would not meet or exceed applicable 
thresholds. For the remaining examples of statues, most often UMRA did 
not require a CBO review prior to their enactment. The remaining rules 
most often did not trigger UMRA because they were issued by independent 
regulatory agencies. Despite the determinations made under UMRA, some 
statutes and rules not triggering UMRA’s thresholds appeared to have 
potential financial impacts on affected nonfederal parties similar to 
those of the actions that were identified as containing mandates at or 
above the act’s thresholds. 

Proposed Legislation Must Pass Multiple Steps to Be Identified as 
Containing Federal Mandates at or Above UMRA’s Cost Thresholds: 

[See PDF for image]

[End of section]

www.gao.gov/cgi-bin/getrpt?GAO-04-637.

To view the full product, including the scope and methodology, click on 
the link above. For more information, contact Patricia A. Dalton at 
(202) 512-6806 or daltonp@gao.gov.

[End of section]

GAO Highlights:

Highlights of GAO-03-929, a report to congressional requesters

Why GAO Did This Study:

Under Executive Order 12866, the Office of Management and Budget’s 
Office of Information and Regulatory Affairs (OIRA) reviews hundreds 
of agency rules each year before they are published in the Federal 
Register. Those reviews can have a significant effect on a broad array 
of public policies. GAO was asked to (1) describe OIRA’s review 
process and any changes in its policies or processes in recent years, 
(2) provide detailed information about rules submitted by nine health, 
safety, or environmental agencies that were returned, withdrawn, or 
changed at OIRA’s suggestion, and (3) describe how OIRA decided that 
certain existing rules merited high priority review.

What GAO Found:

The formal process by which OIRA reviews agencies’ proposed and final 
rules is essentially unchanged since Executive Order 12866 was issued 
in 1993. However, there have been several changes in OIRA’s policies 
in recent years, including increased use of public letters explaining 
why rules were returned to the agencies and prompting the development 
of new rules, increased emphasis on economic analysis, stricter 
adherence to the 90-day time limit for OIRA review, and improvements 
in the transparency of the OIRA review process (although some elements 
of that process are still unclear). Underlying many of these changes 
is a shift in how recent OIRA administrators view the office’s role in 
the rulemaking process—from “counselor” to “gatekeeper.” OIRA 
sometimes reviews drafts of rules before they are formally submitted, 
and OIRA has said it can have its greatest influence on agencies’ 
rules during this informal review period. However, OIRA contends that 
agencies need only document the changes made to rules during what are 
sometimes very brief formal review periods. 

Because about 400 rules were changed, returned, or withdrawn during 
the 1-year period that GAO examined, the review focused on 85 rules 
from the nine health, safety, or environmental agencies with five or 
more such rules. OIRA significantly affected 25 of those 85 rules. The 
Environmental Protection Agency’s rules were most often significantly 
changed, and almost all of the returned rules were from the Department 
of Transportation. OIRA’s suggestions appeared to have at least some 
effect on almost all of the 25 rules’ potential costs and benefits or 
the agencies’ estimates of those costs and benefits. Outside parties 
contacted OIRA before or during its formal review regarding 11 of the 
25 rules that OIRA significantly affected. In 7 of these 11 cases, at 
least some of OIRA’s recommendations were similar to those of the 
outside parties, but we could not determine whether those contacts 
influenced OIRA’s actions. The agencies’ docket files did not always 
provide clear and complete documentation of the changes made during 
OIRA’s review or at OIRA’s suggestion, as required by the executive 
order. However, some agencies clearly documented these changes, 
sometimes including changes suggested during OIRA’s informal reviews.

OIRA did not publicly disclose how it determined that 23 of the 71 
rules nominated by the public for change or elimination in 2001 
merited high priority review. As explained to GAO, OIRA desk officers 
made the initial determinations regarding issues with which they were 
familiar, subject to the approval by OIRA management. The Mercatus 
Center at George Mason University made most of the nominations overall 
and in the high priority group. Regulatory agencies or OIRA have at 
least begun to address the issues raised in many of the 23 
suggestions. OIRA’s 2002 nomination and review process was different 
from the 2001 process in several respects (e.g., broader request for 
reforms, more responses from more commentors, prioritization of the 
suggestions being made by the agencies, and clearer discussion of 
process and criteria). 

What GAO Recommends:

GAO recommends that the OMB Director build on recent improvements that 
have been made in the transparency of the OIRA review process. In 
particular, GAO recommends that agencies be instructed to document 
substantive changes made at OIRA’s suggestion to draft rules submitted 
for review whenever they occur, not just changes that OIRA recommended 
during formal reviews. 

OMB said the factual foundations of our report were well grounded but 
disagreed with most of our recommendations, saying that the report had 
not demonstrated the need or desirability of changing the agency’s 
existing level of transparency. 

[End of section]

FOOTNOTES

[1] See GAO, 21st Century Challenges: Reexamining the Base of the 
Federal Government, GAO-05-325SP (Washington, D.C.: Feb. 2005), and 
21st Century Challenges: Transforming Government to Meet Current and 
Emerging Challenges, GAO-05-830T (Washington, D.C.: July 13, 2005). 

[2] In terms of quantified and monetized annual benefits and costs, the 
Office of Management and Budget reported that the estimated annual 
benefits of major federal regulations it reviewed from October 1994 
through September 2004 range from $68.1 billion to $259.6 billion, 
while estimated annual costs range from $34.8 billion to $39.4 billion. 
See Office of Management and Budget, Draft 2005 Report to Congress on 
the Costs and Benefits of Federal Regulations (Washington, D.C.: Mar. 
9, 2005). 

[3] See app. I for summary descriptions of major regulatory reform 
initiatives implemented since 1980. 

[4] Attached to this statement are the highlights pages from some of 
those reports and testimonies. 

[5] See GAO, Rulemaking: OMB's Role in Reviews of Agencies' Draft Rules 
and the Transparency of Those Reviews, GAO-03-929 (Sept. 22, 2003), and 
Regulatory Reform: Procedural and Analytical Requirements in Federal 
Rulemaking, GAO/T-GGD/OGC-00-157 (Washington, D.C.: June 8, 2000). 

[6] GAO, Regulatory Reform: Implementation of the Regulatory Review 
Executive Order, GAO/T-GGD-96-185 (Washington, D.C.: Sept. 25, 1996). 

[7] GAO, Unfunded Mandates: Analysis of Reform Act Coverage, GAO-04-637 
(Washington, D.C.: May 12, 2004). 

[8] GAO, Certification Requirements: New Guidance Should Encourage 
Transparency in Agency Decisionmaking, GAO/GGD-99-170 (Washington, 
D.C.: Sept. 24, 1999). 

[9] See GAO-03-929. 

[10] However, the total paperwork burden shrank slightly in fiscal year 
2004, according to OMB estimates. See GAO, Paperwork Reduction Act: 
Burden Reduction May Require a New Approach, GAO-05-778T (Washington, 
D.C.: June 14, 2005). 

[11] GAO-04-637. 

[12] The basic process by which federal agencies develop and issue 
regulations is spelled out in the Administrative Procedure Act. 5 
U.S.C. § 553. 

[13] GAO, Federal Rulemaking: Agencies Often Published Final Actions 
Without Proposed Rules, GAO/GGD-98-126 (Washington, D.C.: Aug. 31, 
1998). 

[14] For the analysis in GAO/GGD-98-126, 11 of 61 final major rules did 
not have proposed rules. For the analysis in GAO-04-637, 28 of the 
subset of 65 major rules mentioned above did not have proposed rules. 

[15] See GAO, Regulatory Flexibility Act: Clarification of Key Terms 
Still Needed, GAO-02-491T (Washington, D.C.: Mar. 6, 2002); Regulatory 
Flexibility Act: Key Terms Still Need to Be Clarified, GAO-01-669T 
(Washington, D.C.: Apr. 24, 2001); Regulatory Flexibility Act: 
Implementation in EPA Program Offices and Proposed Lead Rule, GAO/GGD-
00-193 (Washington, D.C.: Sept. 20, 2000); Regulatory Flexibility Act: 
Agencies' Interpretations of Review Requirements Vary, GAO/GGD-99-55 
(Washington, D.C.: Apr. 2, 1999); and Regulatory Flexibility Act: 
Status of Agencies' Compliance, GAO/GGD-94-105 (Washington, D.C.: Apr. 
27, 1994). 

[16] GAO, Paperwork Reduction Act: New Approach May Be Needed to Reduce 
Government Burden on Public, GAO-05-424 (Washington, D.C.: May 20, 
2005). 

[17] See GAO, Regulatory Reform: Agencies Could Improve Development, 
Documentation, and Clarity of Regulatory Economic Analyses, GAO/RCED-98-
142 (Washington, D.C.: May 26, 1998), and Clean Air Act: Observations 
on EPA's Cost-Benefit Analysis of Its Mercury Control Options, GAO-05-
252 (Washington, D.C.: Feb. 28, 2005). 

[18] GAO, Unfunded Mandates: Views Vary About Reform Act's Strengths, 
Weaknesses, and Options for Improvement, GAO-05-454 (Washington, D.C.: 
Mar. 31, 2005). 

[19] GAO, Regulatory Burden: Some Agencies' Claims Regarding Lack of 
Rulemaking Discretion Have Merit, GAO/GGD-99-20 (Washington, D.C.: Jan. 
8, 1999). 

[20] See also, GAO, Regulatory Reform: Agencies' Efforts to Eliminate 
and Revise Rules Yield Mixed Results, GAO/GGD-98-3 (Washington, D.C.: 
Oct. 2, 1997). 

[21] GAO-05-454. 

[22] GAO, Economic Performance: Highlights of a Workshop on Economic 
Performance Measures, GAO-05-796SP (Washington, D.C.: July 18, 2005). 

[23] GAO, Managing for Results: Regulatory Agencies Identified 
Significant Barriers to Focusing on Results, GAO/GGD-97-83 (Washington, 
D.C.: June 24, 1997). 

[24] 44 U.S.C. §§ 3501-3520. 

[25] PRA was originally enacted into law in 1980, Pub. L. No. 96-511, 
94 Stat. 2812 (Dec. 11, 1980). It was reauthorized with minor 
amendments in 1986, Pub. L. No. 99-591, 100 Stat. 3341 (Oct. 30, 1986) 
and was reauthorized a second time with more significant changes in 
1995, Pub. L. No. 104-13, 109 Stat. 163 (May 22, 1995). 

[26] PRA generally defines a "collection of information" as the 
obtaining or disclosure of facts or opinions by or for an agency from 
10 or more nonfederal persons. 44 U.S.C. § 3502(3). Many information 
collections, recordkeeping requirements, and third-party disclosures 
are contained in or are authorized by regulations as monitoring or 
enforcement tools, while others appear in separate written 
questionnaires. 

[27] 5 U.S.C. §§ 601-612. 

[28] 5 U.S.C. § 601 note, 15 U.S.C. § 657. 

[29] 2 U.S.C. §§ 658-658(g), 1501-1571. 

[30] The dollar thresholds in UMRA are in 1996 dollars and are adjusted 
annually for inflation. 

[31] 5 U.S.C. §§ 801-808. 

[32] The joint resolution process has been used only once. In Pub. L. 
No. 107-5, 115 Stat. 7 (Mar. 20, 2001) Congress disapproved the 
Department of Labor's rule on ergonomics. 

[33] As of July 22, 2005, GAO has reviewed and reported to Congress on 
576 rules under CRA. 

[34] 44 U.S.C. §3504 note. 

[35] Pub. L. No. 106-312, 114 Stat. 1248 (Oct. 17, 2000); 5 U.S.C. § 
801 note. 

[36] TIRA defines an "independent evaluation" as a "substantive 
evaluation of the agency's data, methodology, and assumptions used in 
developing the economically significant rule, including --(A) an 
explanation of how any strengths or weaknesses in those data, 
methodology, and assumptions support or detract from conclusions 
reached by the agency; and (B) the implications, if any, of those 
strengths or weaknesses for the rulemaking." Pub. L. No. 106-312, 
§3(3). 

[37] IQA is also known as the Data Quality Act. Pub. L. No. 106-554 § 
515, 114 Stat. 2763 (Dec. 12, 2001). 

[38] 31 U.S.C. § 507, 40 U.S.C. § 11331, 44 U.S.C. §§ 3541-3549, 3601-
3606. 

[39] Exec. Order No. 12866, 58 Fed. Reg. 51,735 (Sept. 30, 1993). 

[40] Exec. Order No. 13132, 64 Fed. Reg. 43,255 (Aug. 4, 1999). 

[41] 70 Fed. Reg. 2664 (Jan. 14, 2005).