Serving the Congress and the Nation: STRATEGIC PLAN 2014 - 2019As a legislative branch agency, we are exempt from many laws that apply to the executive branch agencies. However, we generally hold ourselves to the spirit of many of these laws, including the Government Performance and Results Act of 1993 (GPRA) and the GPRA Modernization Act of 2010. This strategic plan provides what we consider to be information equivalent to that supplied by executive branch agencies in their GPRA-required strategic plans.United States Government Accountability OfficeGAO_c090eb6a-92df-11df-b499-6b157a64ea2aGAO is an independent, nonpartisan professional services agency in the legislative branch of the federal government. Commonly known as the audit and investigative arm of the Congress or the "congressional watchdog," we examine how taxpayer dollars are spent and advise law-makers and agency heads on ways to make government work better.Gene L. DodaroComptroller General of the United StatesCongressTaxpayersAmerican People_d695ab28-713b-11e4-ad2b-81ad2ea89478To support the Congress in meeting its constitutional responsibilities and to help improve the performance and ensure the accountability of the federal government for the benefit of the American people._d695ae70-713b-11e4-ad2b-81ad2ea89478AccountabilityAccountability describes the nature of GAO's work. GAO helps oversee federal programs and operations to enhance the economy, efficiency, effectiveness, and credibility of the federal government. IntegrityIntegrity describes the high standards GAO sets for conducting its work. The agency takes a professional, objective, fact-based, nonpartisan, nonideological, fair, and balanced approach to all of its activities.ReliabilityReliability describes GAO's goal for how its work is viewed. The agency produces high-quality reports, testimony, legal opinions, and other services that are timely, accurate, useful, clear, and candid.Well-being and Financial SecurityAddress Current and Emerging Challenges to the Well-being and Financial Security of the American People_d695afec-713b-11e4-ad2b-81ad2ea894781American PeopleIn keeping with GAO's mission to support the Congress in carrying out its constitutional responsibilities, GAO’s first strategic goal focuses on the need to "promote the general welfare and secure the blessings of liberty" for U.S. citizens now and in the future. The nation’s ability to successfully meet these and other goals depends, in part, on how the federal government addresses current and future challenges associated with health, education, changing populations, developing communities, financial systems, emerging criminal activities, increasing stress placed on our nation’s natural resources, and deteriorating physical infrastructure. These challenges raise the costs of continuing the supports as designed and are compounded by continued budgetary constraint. In light of these circumstances and the evolving needs of affected vulnerable populations, it is more essential than ever for the Congress and the federal government to * accurately identify, prioritize, and target the nation’s greatest needs; efficiently and effectively manage federal resources; * explore and assess other approaches for providing benefits and protections in a cost-effective manner; and * effectively balance demands of competing objectives to ensure decisions made today do not compromise future needs. To address current and emerging challenges to the well-being and financial security of families, businesses, state and local governments, and other key sectors of the nation's economy and society, GAO has established nine strategic objectives: HealthFinancing and Programs to Serve the Health Needs of an Aging and Diverse Population_d695b118-713b-11e4-ad2b-81ad2ea894781.1Against the backdrop of continued spending growth, fundamental changes are under way in the structure and financing of health care. Although health care cost growth has moderated recently, by 2020, total health care spending in the United States is expected to reach more than $3.6 trillion, or $11,003 per capita, adjusted to 2010 dollars. (See fig. 33.) Consequently, the health care sector is projected to continue to increase as a share of GDP—from about 13 percent in 1990 to about 18 percent in 2017. Growth in health care costs affects affordability of health care in general. It also raises expenditures for Medicare and Medicaid and creates federal budgetary pressures, because federal health care spending was $916 billion in 2010— almost 27 percent of all federal spending—and is expected to grow to over 30 percent by 2017. (See fig. 34.) The Patient Protection and Affordable Care Act of 2010 (PPACA) (Pub. L. No. 111-148) is intended to increase access to health care services by providing federal funds to states that choose to expand their Medicaid programs and establishing exchanges where individuals can access private insurance and certain lower-income individuals can receive federal subsidies for this coverage. These changes are likely to lead to increases in the number of individuals enrolled in private health plans and Medicaid and decreases in the number of the uninsured, although the size of these changes is uncertain. The federal government and states face significant challenges as they strive to implement PPACA— providing access to affordable insurance covering high-quality care for an aging and diverse population. The federal government also faces continuing challenges managing federal health care programs: Medicare for the aged and certain disabled individuals; public health programs; and health care services for other populations, such as veterans and military service members. Trends & IssuesAssess trends and issues affecting the health care system _d695b23a-713b-11e4-ad2b-81ad2ea89478Performance Goal 1.1.1Key Efforts: * Assess the development and effects of use of integrated delivery systems, such as accountable care organizations. * Examine the effects of consolidation and of competition on the health care system. * Analyze trends in the availability, transparency, and usefulness of information about the prices of health care services. * Evaluate public and private efforts to ensure and encourage health care quality while containing costs. * Examine the use of health information technology and its effects on the quality and costs of care. * Examine efforts to address health care challenges, such as the adequacy of the health care workforce, including primary care providers, or provision of long-term care services.Health InsuranceAssess trends, costs, and issues in public and private health insurance coverage and reforms_d695b33e-713b-11e4-ad2b-81ad2ea89478Performance Goal 1.1.2Key Efforts: * Analyze implementation of federal health care reforms, including PPACA, to identify (1) challenges for federal and state agencies and (2) the range of effects on health insurance and the health care system. * Evaluate trends in and the distribution of health insurance coverage, including long-term care insurance, and employer sponsorship of private health insurance for employees and retirees, such as the Federal Employee Health Benefits Program. * Analyze the coverage, costs, and affordability of products available to consumers in the individual and small-group insurance markets and in federally supported health coverage programs such as CHIP, and operation of the health insurance exchanges. * Assess the impact of agencies’ efforts to achieve compliance with federal and state health insurance standards and implement new programs and data systems intended to expand access to insurance coverage while ensuring eligibility and data security standards are met. Fraud, Waste & AbuseAssess efforts to reduce improper payments and fraud, waste, and abuse in federal health care programs _d695b44c-713b-11e4-ad2b-81ad2ea89478Performance Goal 1.1.3Key Efforts: * Evaluate CMS’s efforts to address improper payments and fraud, waste, and abuse in the Medicare program, including controls to prevent, detect, or reduce them. * Evaluate CMS’s and states’ efforts to ensure Medicaid and CHIP program integrity, including safeguards to prevent or detect and address improper payments due to fraud, waste, and abuse. * Examine risks in other federal health care programs for fraud, waste, and abuse, and agency efforts to reduce such risks and reduce the amount of improper payments.MedicareEvaluate Medicare reform, financing and expenditures, operations, and program integrity _d695b56e-713b-11e4-ad2b-81ad2ea89478Performance Goal 1.1.4Key Efforts: * Evaluate CMS’s management of Medicare, including its implementation of legislative reforms and its service to providers and beneficiaries. * Assess the effects of Medicare coverage and payments on program expenditures, quality of health care services, and beneficiaries’ access to services and their out-of-pocket costs. * Examine beneficiaries’ access to and quality of health care services. * Analyze Medicare’s financial condition and the potential effects of financing or structural reforms on future expenditures. * Analyze CMS’s efforts to disseminate information to help consumers make more informed health care choices, such as on hospital pricing and facility quality indicators.MedicaidEvaluate Medicaid financing, expenditures, and oversight_d695b67c-713b-11e4-ad2b-81ad2ea89478Performance Goal 1.1.5Key Efforts: * Evaluate CMS’s oversight of state financing arrangements and state and federal expenditures for Medicaid. * Examine state Medicaid payments and CMS’s oversight of payments, including the payments to Medicaid managed care plans, supplemental payments, and other payment and cost-related issues. * Evaluate CMS’s and states’ efforts to ensure program integrity, including safeguards to prevent or detect and address improper payments.Vulnerable PopulationsAssess state and federal efforts to provide health care for vulnerable populations _d695b79e-713b-11e4-ad2b-81ad2ea89478Performance Goal 1.1.6Vulnerable PopulationsStatesKey Efforts: * Analyze public and private payment and strategies to provide access to or to coordinate care for vulnerable populations, such as beneficiaries dually eligible for Medicare and Medicaid and low-income children covered by Medicaid or CHIP. * Assess management and oversight of federal agencies or programs other than Medicaid and Medicare that provide or fund health care to vulnerable populations, such as Federally Qualified Health Centers that provide community-based care. * Review federal requirements and standards and their use in ensuring access to and quality of medical, oral health, and long-term care for vulnerable populations, such as elderly and disabled beneficiaries needing long-term care, and low-income children needing oral health or preventive care, and providers’ compliance with these requirements and standards. * Evaluate the effectiveness of programs to provide prevention, treatment, and other services related to mental health conditions, including substance abuse.VA & DODAssess actions and options for improving VA's and DOD's health care services _d695b906-713b-11e4-ad2b-81ad2ea89478Performance Goal 1.1.7VADODKey Efforts: * Evaluate VA’s and DOD’s efforts to individually and jointly deliver health care services, and assess implications of changes to health benefits and health care delivery systems. * Review implementation of VA resource allocation and budget formulation and execution practices. * Assess vulnerability of VA’s and DOD’s health care systems to duplication, fraud, waste, abuse, and mismanagement. * Examine access to and quality and efficiency of care for VA and DOD beneficiaries. * Evaluate systems to manage VA and DOD health care operations, such as acquisitions, human resources, financial management, and information technology systems.Federal ProgramsEvaluate the effectiveness of federal programs to promote and ensure public health and prevent and respond to public health emergencies_d695ba32-713b-11e4-ad2b-81ad2ea89478Performance Goal 1.1.8Key Efforts: * Assess the regulatory structure for ensuring the safety and efficacy of medical devices, drugs, and other medical products and therapies. * Evaluate efficiency and effectiveness of public health agency programs and operations. * Assess the effectiveness of federal programs to ensure federal, state, and local governments' preparedness for a public health emergency. * Evaluate the development and acquisition of countermeasures for biodefense. * Evaluate preparedness of federal agencies to detect and counter emerging threats to the nation's health.Lifelong LearningLifelong Learning to Enhance U.S. Competitiveness_d695bb68-713b-11e4-ad2b-81ad2ea894781.2Ensuring access to quality lifelong learning opportunities is central to enhancing U.S. competitiveness in the global economy. There are, however, several challenges to ensuring that access. First, many students do not receive quality early learning and primary education (K-12) opportunities, resulting too frequently in high school graduates being unprepared for college or the workplace. One national assessment shows that only 35 percent of American eighth grade students are proficient in mathematics. Over the last decade, college tuition rates have risen at about three times the rate of inflation, and federal student loan debt now surpasses $1 trillion. Moreover, the federal government has invested sizable amounts in workforce training programs to help workers gain the skills needed to secure employment in the 21st century. However, the workforce system continues to struggle matching available workers with workforce needs. Further, while unemployment remains relatively high overall, those with low levels of education have faced an even worse employment outlook in recent years (see fig. 35). Looking forward, as both demographics and the economy continue to change, the United States will need to address these challenges to remain at the forefront of the global economy.Readiness & K-12Assess policy and administrative challenges to improving school readiness and K-12 education to better prepare youths for college and the workforce _d695bcbc-713b-11e4-ad2b-81ad2ea89478Performance Goal 1.2.1YouthsSchoolsCollegesKey Efforts: * Evaluate the cost, coordination, potential overlap, and availability of child care, early childhood education, and K-12 programs. * Assess efforts to improve disadvantaged populations’ academic outcomes. * Evaluate federal efforts to oversee and manage education initiatives, particularly in science, technology, engineering, and mathematics.Postsecondary Education & Student AidIdentify opportunities to improve programs that provide postsecondary education and federal student aid_d695bdde-713b-11e4-ad2b-81ad2ea89478Performance Goal 1.2.2Postsecondary StudentsKey Efforts: * Evaluate how well programs and policies designed to promote postsecondary education access, affordability, and completion achieve their goals. * Assess efforts to strengthen accountability for student outcomes. * Evaluate oversight and management of postsecondary education and financial assistance programs.Job OpportunitiesIdentify ways to improve programs that facilitate job opportunities for workers, including veterans, and enhance their skills for occupations in demands_d695bf14-713b-11e4-ad2b-81ad2ea89478Performance Goal 1.2.3WorkersVeteransKey Efforts: * Evaluate how employment and training programs are responding to changing economic and budgetary conditions to better assist job seekers, including veterans. * Evaluate federal efforts to oversee and manage employment and training programs and identify potential overlaps. * Evaluate efforts to oversee employment and training providers and efforts to coordinate service deliveryBenefits & ProtectionsBenefits and Protections for Workers, Families, and Children_d695c054-713b-11e4-ad2b-81ad2ea894781.3WorkersFamiliesChildrenThrough a wide range of programs, the federal government, often through states, plays a crucial role in promoting and supporting employment among those able to work, aiding those unable to provide for themselves, and protecting vulnerable populations. In fiscal year 2013, the federal government invested about $500 billion in programs that form the foundation for the nation’s social safety net, such as programs offering food assistance and disability benefits. Yet the growing federal deficit, the economic downturn, and changing workforce demographics -- driven heavily by the aging of baby boomers -- contribute to an increasing demand for supports and benefits. This increased demand challenges customary federal approaches.Social Services & AssistanceIdentify opportunities to improve programs that provide social services and economic and nutrition assistance to individuals, families, and children _d695c252-713b-11e4-ad2b-81ad2ea89478Performance Goal 1.3.1IndividualsamiliesChildrenKey Efforts: * Determine whether social, economic, and nutrition programs achieve their goals and appropriately direct resources. * Assess federal and state oversight and management of social services and economic and nutrition assistance programs to ensure program integrity. * Analyze issues related to cost-effective service delivery, effects on special populations, and interactions among programs.Worker & Identity ProtectionAssess the effectiveness of strategies and safeguards to protect workers as well as individuals' identities _d695c3a6-713b-11e4-ad2b-81ad2ea89478Performance Goal 1.3.2WorkersIndividualsKey Efforts: * Assess federal and state efforts to ensure safety, health, and other protections for workers. * Evaluate federal and state efforts to promote workplace quality through direct intervention and cooperative approaches. * Assess efforts to appropriately use and safeguard SSNs.Policies & SupportIdentify ways to improve federal policies and support for people, including veterans, with disabilities _d695c504-713b-11e4-ad2b-81ad2ea89478Performance Goal 1.3.3VeteransKey Efforts: * Assess the management, operations, and program integrity of federal disability programs and whether they follow best practices. * Assess DOD and VA services to service members and veterans with disabilities, including services supporting the transition to civilian life. * Assess efforts to modernize and coordinate federal policies and programs that provide support and services to people with disabilities.Financial Security & Well-beingSupporting the Financial Security and Well-being of an Aging Population_d695c658-713b-11e4-ad2b-81ad2ea894781.4Ensuring that older adults are able to enjoy a secure retirement has traditionally been a shared responsibility of government, employers, and individuals themselves. However, various trends are now converging that make fulfilling this responsibility increasingly difficult. With longer life spans and the aging of the baby boom generation, the current support structure may not be able to meet expanding needs. By 2030, nearly 20 percent of the people in the United States will be 65 or older, compared with less than 10 percent in 1970. Social Security faces future shortfalls, which could result in tax increases, benefit reductions, or both. Despite the growing need for community-based services to help older adults remain independent, federal funding for such services is likely to remain flat, at best, given current fiscal pressures. Meanwhile, employer-provided retirement plans have been shifting more responsibility and risk to individuals for ensuring adequate savings. As a result, many individuals may have to work longer and save more to provide for themselves in retirement. These trends are unlikely to abate in the near future. Policymakers will need to consider new ways to bolster the efforts of government, employers, and individuals to support the financial security and well-being of an aging population. Benefits FinancingAssess the policy and administrative challenges to financing government benefits for older adults_d695c798-713b-11e4-ad2b-81ad2ea89478Performance Goal 1.4.1Older AdultsKey Efforts: * Analyze policies to ensure Social Security’s financial stability and continued effectiveness as the foundation of retirement income. * Explore the experiences of other national pension systems for lessons learned and insights that can inform the U.S. policy debate. * Assess challenges facing the Social Security Administration in providing customer service and ensuring program integrity.Policies & ProgramsAssess policies and administration of programs that could enable older adults to maintain their independence and ties to the community_d695c900-713b-11e4-ad2b-81ad2ea89478Performance Goal 1.4.2Older AdultsKey Efforts: * Examine federal efforts to develop a comprehensive system of home and community-based services to enable older adults to age in place. * Examine federal efforts to work with state units and area agencies on aging to establish and sustain various models of aging-friendly communities. * Examine the availability, accessibility, and use of home and community-based services by older adults in contrast to facility-based long-term care.Retirement PlansAssess the adequacy and effectiveness of private and public employer-sponsored retirement plans in providing security to older adults_d695ca54-713b-11e4-ad2b-81ad2ea89478Performance Goal 1.4.3Older AdultsKey Efforts: * Examine efforts to improve the information and oversight of 401(k) plans and address challenges related to investment options, risks, and services. Explore international experiences with regulating account-based plans, implementing universal pension coverage, and enhancing employer-based retirement income that could inform U.S. policy. * Examine the nature and causes of PBGC’s financial shortfall and efforts to develop a strategy for meeting its long-term funding obligations. * Assess the challenges facing federal, state, and local governments in funding and managing the public retirement plans of their employees. Employment & RetirementAssess individuals' opportunities and strategies to help improve their employment options, security, and preparedness for retirement as older adults_d695cb9e-713b-11e4-ad2b-81ad2ea89478Performance Goal 1.4.4Older AdultsKey Efforts * Identify domestic and international strategies to extend older workers' labor force participation, such as phased retirement, and address barriers limiting their employment. * Examine new ways to foster increased contributions to tax-deferred retirement savings vehicles such as individual retirement accounts and annuity contracts. * Examine the effectiveness of policies to improve financial literacy and preparation for a secure retirement. * Explore strategies to combat elder financial exploitation and enhance collaboration between federal fiduciary programs and guardianship programs in the states. JusticeA Responsive, Fair, and Effective System of Justice_d695cd10-713b-11e4-ad2b-81ad2ea894781.5The 2013 Boston Marathon bombing and Navy Yard shooting demonstrate that the American people continue to face threats on their own soil from terrorist acts and mass shootings. At the same time, new types of crime -- for example, rising abuse of prescription drugs and criminals’ growing use of the Internet, such as for financial fraud and child pornography -- challenge law enforcement’s approaches and resources. The Department of Justice (DOJ) is responsible for investigating and prosecuting terrorist acts and traditional crimes, and incarcerating guilty individuals. DOJ and the federal judiciary are also responsible for ensuring that all parties in the criminal justice system, including victims and defendants, are treated fairly and afforded their rights. Given the breadth of its mission and the constrained fiscal environment—including a 5 percent budget decrease in 2013 as a result of sequestration—DOJ will likely face significant trade-offs when determining how to allocate its resources. Through its work, GAO will continue to inform the Congress of how well DOJ enforces federal criminal laws and manages its tradeoffs and resulting impacts; where it can eliminate inefficiencies and overlap; and how it can better educate state, local, and tribal law enforcement on ways to use federal grant funds most effectively.Federal EffortsAssess federal efforts to prevent, deter, investigate, and prosecute terrorism, violent crime, and cyber crime _d695ce6e-713b-11e4-ad2b-81ad2ea89478Performance Goal 1.5.1Key Efforts: * Assess DOJ’s efforts to address terrorism, including efforts to collaborate and share information with other law enforcement and intelligence agencies. * Assess DOJ’s efforts to assist communities with addressing violent crime, particularly crime that involves the use of firearms. * Assess the effectiveness of federal efforts to control the supply and demand for illicit drugs and the diversion of legal drugs for illicit purposes. * Assess DOJ’s efforts to combat emerging crimes such as cyber crime, including building the technical expertise to effectively investigate and prosecute these types of crimes.Vulnerable PopulationsAssess federal efforts to protect vulnerable populations and ensure justice for all_d695cfcc-713b-11e4-ad2b-81ad2ea89478Performance Goal 1.5.2Vulnerable PopulationsKey Efforts: * Assess DOJ’s efforts to implement and enforce laws that are intended to protect vulnerable populations, such as children, the elderly, and victims of human trafficking and exploitation, as well as provide training, technical assistance, and other support to state and local jurisdictions that also implement and enforce these laws. * Evaluate the judiciary’s efforts to manage and resolve its growing and evolving workload, including through mediation and other trial alternatives. * Evaluate progress in addressing challenges facing the nation’s election system, including ensuring accurate voter registration lists and ballot access for all eligible voters.Confinement, Rehabilitate & MonitoringReview the federal government's efforts to confine, rehabilitate, and monitor the release of convicted offenders_d695d166-713b-11e4-ad2b-81ad2ea89478Performance Goal 1.5.3Convicted OffendersKey Efforts: * Assess DOJ’s efforts to safely and effectively manage a growing federal prison population. * Evaluate DOJ programs and activities to rehabilitate convicted offenders. * Review federal efforts to monitor convicted offenders after release.GrantsEvaluate federal efforts to assist communities with ensuring a fair and effective criminal justice system through federal grants_d695d2ec-713b-11e4-ad2b-81ad2ea89478Performance Goal 1.5.4CommunitiesKey Efforts: * Evaluate the extent to which DOJ has sufficient controls in place to monitor grant recipients’ use of funds. * Assess DOJ’s efforts to provide training and technical assistance to grant recipients. * Review DOJ’s efforts to evaluate the impact that its grant funding has had on improving a particular aspect of the criminal justice system and the extent to which DOJ requires recipients to conduct independent evaluations. * Assess DOJ’s efforts to share the information it collects on effective programs within and among its components.Housing & CommunitiesHousing Finance and Viable Communities_d695d44a-713b-11e4-ad2b-81ad2ea894781.6CommunitiesThe economic and social well-being of communities is vital to the nation’s overall growth and prosperity. Adverse economic conditions -- including high unemployment, large numbers of foreclosed and abandoned properties, and tight mortgage and small business lending markets -- will continue to threaten the long-term viability of communities nationwide. For example, despite improvements in the housing market, millions of homeowners owe more than their homes are worth. Further, the availability of affordable rental housing is limited. These conditions could further stress communities with historically higher levels of poverty, homelessness, and disinvestment. Promoting economic stability and development in communities is complex, involving the combined efforts of federal, state, and local governments, as well as financial institutions, businesses, and nonprofit organizations. The impact of the 2007 - 2009 financial crisis has made these efforts even more complicated. The federal government, in particular, will face significant challenges, including budgetary constraints and major decisions about the future federal role in housing finance. Therefore, GAO has designated modernizing the U.S. financial regulatory system and the federal role in housing finance as a high-risk area.Home Ownership & Financial Risk Assess how the federal government can balance supporting homeownership and managing financial risk while reforming the federal role in housing finance_d695d5f8-713b-11e4-ad2b-81ad2ea89478Performance Goal 1.6.1Key Efforts: Evaluate the effectiveness of federal efforts to support and sustain homeownership. Evaluate options for enhancing the long-term financial viability of federal housing programs, including those administered by FHA. Assess actions to reduce overlap, duplication, and fragmentation in federal efforts that support homeownership. Assess actions to reduce the activities of Fannie Mae and Freddie Mac and the implications of such actions for the role of private sector mortgage providers. Evaluate the implications of Dodd-Frank Act mortgage reforms for current and prospective homeowners.Rental HousingTrack the progress of federal programs that support affordable rental housing, including how they manage the condition of assisted properties and improve the well-being of special populations_d695d76a-713b-11e4-ad2b-81ad2ea89478Performance Goal 1.6.2Special PopulationsKey Efforts: Monitor federal agencies’ efforts to ensure that federally assisted rental housing is effectively managed and in good physical and financial condition and to encourage property owners to continue to participate in federal programs. Evaluate federal performance in overseeing housing agencies, property owners, and contractors responsible for administering federal housing assistance, as well as monitoring initiatives to reform and modernize the provision of rental assistance. Evaluate the effectiveness of federal housing programs in meeting the housing and supportive service needs of special populations, such as the elderly, persons with disabilities, and veterans. Assess federal efforts to reduce overlap, duplication, and fragmentation in federal housing programs that support affordable rental housing.Homeless AssistanceAssess federal homeless assistance efforts and their effects on both homeless individuals and families_d695d8e6-713b-11e4-ad2b-81ad2ea89478Performance Goal 1.6.3Homeless IndividualsHomeless FamiliesKey Efforts: Evaluate the effectiveness of federal programs in meeting the housing and supportive service needs of the homeless. Evaluate the extent of program coordination among the various federal agencies that provide homeless assistance. Assess efforts to ensure homeless programs meet goals and comply with requirements. Development AssistanceMonitor federal community and economic development assistance and its effect on communities _d695da94-713b-11e4-ad2b-81ad2ea89478Performance Goal 1.6.4CommunitiesKey Efforts: Evaluate the extent of federal program coordination in targeted communities. Assess the effect of development initiatives on communities. Evaluate federal agencies’ efforts to ensure that development programs effectively serve their intended purposes, meet their goals, and comply with requirements. Small & Minority-Owned BusinessesAssess the effectiveness of federal initiatives to assist small and minority-owned businesses_d695dc1a-713b-11e4-ad2b-81ad2ea89478Performance Goal 1.6.5Small BusinessesMinority-Owned BusinessesKey Efforts: Assess the effect of federal contracting policies and practices on small businesses and determine what oversight SBA provides to ensure that the programs serve eligible small businesses as intended. Assess SBA’s actions to improve its internal control and fraud prevention measures, use of information technology, and management of human capital. Monitor SBA’s initiatives to make its programs more efficient, effective, and helpful to small businesses, especially to those businesses least able to access credit markets. Assess the effectiveness of SBA’s programs to achieve the agency’s mission of meeting the needs of small businesses. Financial System & Consumer ProtectionA Stable Financial System and Sufficient Consumer Protection_d695ddaa-713b-11e4-ad2b-81ad2ea894781.7GAO designated reform of the financial regulatory system as a high-risk area in early 2009, in response to the deficiencies in financial regulation that the 2007 - 2009 financial crisis revealed. Major changes to regulatory policy and practice made in response to the crisis have been ongoing. In the United States, the Dodd-Frank Act provides a broad range of reforms to strengthen oversight of financial services firms, minimize future bailouts of financial firms, and protect consumers. Internationally, the Basel III accord introduced new measures to strengthen the oversight and risk management of the banking industry. A variety of challenges have affected regulators' progress in fully implementing the Dodd-Frank Act's reforms, including the number and complexity of the issues and the need for coordination domestically and internationally.Financial SystemAssess the ability of the financial services industry and its regulators to maintain a stable, competitive, and efficient financial system in the face of significant market and regulatory shifts _aecffc44-72ce-11e4-9039-52ad4a380387Performance Goal 1.7.1Financial Services IndustryFinancial Services RegulatorsKey Efforts: Evaluate whether changes in the overall regulatory structure and the role of existing and any newly created financial regulatory agencies address the gaps in oversight, changes in market practices or structures, and financial institution ownership and organizational structures. Assess how regulators are overseeing (1) financial firms that are increasingly global and manage multiple business lines and (2) types of risk across regulated and unregulated entities to promote financial stability nationally and globally. Assess how well regulators respond to new products, market participants, and emerging threats, and their effects on safety, soundness, and competition in the financial services industry. Assess the effectiveness of regulatory programs and policies in deterring the use of financial institutions and products to commit financial crimes. Assess how well new and existing regulators manage their operations and make effective use of technology and human capital.Consumer ProtectionAssess federal oversight of consumer protection laws and regulations for financial services and products and manufactured items _aed003ba-72ce-11e4-9039-52ad4a380387Performance Goal 1.7.2Key Efforts: Determine whether financial regulators and institutions promote the financial literacy of consumers and investors, including providing information on how to manage their finances, with an emphasis on preparing to meet their retirement and other goals, using credit responsibly, and assessing and understanding risks. Assess whether current regulatory efforts, policies, and requirements are adequate to ensure that investors and consumers are sufficiently informed of the costs and risks of traditional and innovative financial products and services. Assess financial regulators’ oversight and enforcement of consumer protection laws, such as the fair lending laws and securities investor disclosure requirements, and their efforts to detect and punish violators and deter other illegal activity. Assess the development and implementation of potential new regulatory structures and organizations to monitor and enforce compliance with consumer protection laws. Assess consumer protections related to manufactured products and CPSC's efforts to better ensure the safety of key imported and domestically produced manufactured items.Natural Resources & EnvironmentResponsible Stewardship of Natural Resources and the Environment_d695dfbc-713b-11e4-ad2b-81ad2ea894781.8Responsible stewardship of natural resources and the environment encompasses some of the nation's most challenging issues. Balancing the demands of often-competing objectives -- economic growth for today versus protection of natural resources and the environment for the future -- will entail difficult decisions affecting fundamental human needs, such as air, food, and water. Moreover, many of these decisions are linked; for example, our choices about how we produce food and use energy affect our climate and alter the land and water Americans depend on for survival. As a result of our choices, many of the nation’s natural resources and the systems associated with their use are under widespread and increasing stress. The increasing globalization of natural resource issues adds another layer of complexity, and addressing transboundary issues such as climate change will be increasingly important. GAO's work on natural resources in the coming 3 to 5 years will include a focus on these key concerns.EnergyAssess the nation's ability to ensure safe, reliable, environmentally sound, and affordable energy for current and future generations _aed006ee-72ce-11e4-9039-52ad4a380387Performance Goal 1.8.1Key Efforts: Evaluate efforts to ensure the safety, reliability, physical security, and affordability of the energy supply and infrastructure. Analyze energy market regulation, competition, and information. Evaluate federal efforts to promote energy-efficiency and conservation. Assess energy-related research and development and science. Analyze the impacts of energy production and use on the environment and climate. Assess federal energy management practices and efficiencies.Land & Water ResourcesAssess federal strategies for sustainably managing our nation's land and water resources, including programs for Native communities_aed0093c-72ce-11e4-9039-52ad4a380387Performance Goal 1.8.2 Native CommunitiesKey Efforts: Evaluate federal management and protection of natural resources on federal lands and waterways. Evaluate federal management and protection of threatened and endangered species. Evaluate federal efforts to manage the sale and use of public natural resources. Evaluate federal programs for Native Americans and Alaska Natives. Assess management practices and efficiencies, as well as operational and maintenance needs, at federal natural resource agencies.Environmental ProtectionAssess environmental protection strategies and programs_aed00d56-72ce-11e4-9039-52ad4a380387Performance Goal 1.8.3Key Efforts: Evaluate federal efforts to assess and control toxic substances, a GAO-identified high-risk area. Evaluate federal efforts to improve the nation’s air quality. Evaluate strategies for cleaning up Superfund and other private-sector sector hazardous waste sites and responding to emergency contamination releases. Assess actions taken and needed to limit the federal government’s fiscal exposure by better managing the risks of climate change, a GAO-identified high-risk area. Evaluate federal efforts and investments to ensure safe drinking water and improve the quality of the nation’s waters. Assess management practices and efficiencies at EPA.Nuclear & Hazardous WastesAssess efforts to reduce threats posed by nuclear wastes generated by federal and commercial activities and to clean up legacy hazardous waste from federal facilities_aed0118e-72ce-11e4-9039-52ad4a380387Performance Goal 1.8.4Key Efforts: Assess efforts to address the cleanup of legacy and newly generated nuclear wastes from federal activities, including nuclear waste technology development. Assess efforts to manage and dispose of federal and commercial nuclear waste. Assess efforts to address the cleanup of legacy hazardous waste from federal facilities.Food, Farmers & EnvironmentAssess federal programs' ability to ensure a plentiful and safe food supply, assist farmers in managing their risks, and minimize agricultural environmental damage_aed01562-72ce-11e4-9039-52ad4a380387Performance Goal 1.8.5FarmersKey Efforts: Evaluate federal efforts to ensure a safe food supply -- a GAO-identified high-risk area -- and guard against agroterrorism and infectious disease. Evaluate the federal safety net in helping farmers to manage agricultural risks. Evaluate federal efforts to reduce farm program vulnerabilities and strengthen program integrity in benefit delivery. Identify the potential environmental impacts of agricultural practices. Assess management practices and efficiencies at USDA and other food safety agencies.InfrastructureA Viable, Safe, Secure, and Accessible National Physical Infrastructure_d695e14c-713b-11e4-ad2b-81ad2ea894781.9The infrastructure of the United States -- including transportation, telecommunications, the postal system, and federal facilities -- helps provide a foundation for the nation’s economic vitality and quality of life. But challenges -- such as capacity constraints, deterioration, and technological obsolescence -- hinder efforts to ensure that this infrastructure is viable, efficient, safe, and accessible. In addition, resource limitations constrain funding improvements and complicate the nation’s ability to respond to these challenges. Transportation InfrastructureAssess federal investments, policies, and programs that support transportation infrastructure _aed01a62-72ce-11e4-9039-52ad4a380387Performance Goal 1.9.1Key Efforts: Review the effectiveness of federal investments in aviation and surface transportation to determine effectiveness, enhance performance, and increase accountability for results. Assess the sustainability of alternative methods for financing federal transportation investments.Transportation SafetyAssess federal regulation of transportation safety and efforts to fund safety improvements _aed01db4-72ce-11e4-9039-52ad4a380387Performance Goal 1.9.2Key Efforts: Assess federal oversight of aviation safety. Assess federal oversight of safety efforts and outcomes in highway, rail, pipeline, and other surface modes. Review the use of federal grants and other strategies to improve safety outcomes.Mobility & AccessEvaluate federal policies to improve the mobility of and increased access to transportation systems_aed02002-72ce-11e4-9039-52ad4a380387Performance Goal 1.9.3Key Efforts: Assess efforts to make transportation systems available to the U.S. population, including older Americans and those living in rural areas. Assess federal programs for improving the efficiency of freight and passenger movement and efforts to reduce congestion in and across modes. Assess efforts to mitigate environmental effects of transportation systems and balance environmental protection with improved mobility.TelecommunicationsAssess federal efforts to support and oversee telecommunications in the public interest_aed02444-72ce-11e4-9039-52ad4a380387Performance Goal 1.9.4Key Efforts: Assess federal efforts to promote affordable access to telecommunications services. Assess federal efforts to promote efficient and effective spectrum management. Evaluate federal efforts to oversee telecommunications and related services. U.S. Postal ServiceAssess the U.S. Postal Service's efforts to ensure its viability and accomplish its mission _aed028c2-72ce-11e4-9039-52ad4a380387Performance Goal 1.9.5U.S. Postal ServiceKey Efforts: Assess USPS's business model and plans for restructuring to address its financial condition and outlook. Evaluate USPS efforts to improve operational efficiency. Monitor and evaluate the quality and availability of postal services. Evaluate the effectiveness of USPS's pricing strategy and regulation of pricing as demand for postal services declines.Real PropertyAssess federal efforts to manage and secure the government's real property portfolio _aed02b24-72ce-11e4-9039-52ad4a380387Performance Goal 1.9.6Key Efforts: Assess the federal government’s efforts to strategically and cost-effectively acquire, manage, and dispose of real property assets. Review federal efforts to protect and secure federal facilities.SecurityHelp the Congress Respond to Changing Security Threats and the Challenges of Global Interdependence_aed0306a-72ce-11e4-9039-52ad4a3803872GAO's second strategic goal is to assist the Congress and executive branch agencies in planning for and responding to changing security threats and the challenges of global interdependence during a period of constrained budgetary resources. Over the next 5 years, threats and challenges to national and homeland security are expected to be pronounced. The complex and rapidly evolving security environment facing the United States includes cyber attacks, terrorist activities, and instability in key regions of the world. In addition, the nation’s communities and infrastructure face threats posed by natural disasters and the associated preparation and recovery costs. The nation’s continuing fiscal imbalances—ever-increasing trade deficits, the dependence on foreign capital inflows to finance U.S. spending, and the imbalance between government revenues and spending—will affect the entire federal government as difficult decisions are made about the nation’s security priorities. The nation’s security agencies—most prominently, the Departments of Defense, Homeland Security, and State—will need to strike an affordable balance between spending on current missions and investing in new capabilities. These agencies also will need to enhance basic management capabilities to meet these threats and challenges. Since many of the interrelated conventional and emerging threats facing the nation go beyond the authority and scope of any one agency, federal agencies also need to enhance their abilities to collaborate, not only with each other but also with foreign, state, and local governments and nongovernmental partners. To provide timely, high-quality service to the Congress and agencies within the federal government to respond to changing security threats and the challenges of global interdependence, GAO has established three strategic objectives: Threats & DisastersProtect and Secure the Homeland from Threats and Disasters _aed0338a-72ce-11e4-9039-52ad4a3803872.1The United States will continue to face dynamic and increasingly complex threats to homeland security in the coming years. These threats include * terrorists' and transnational criminal organizations' use of conventional and asymmetric tactics, such as cyber attacks, to exploit vulnerabilities in the nation's critical infrastructure, transportation systems, and borders; * the radicalization of individuals, both domestically and internationally, who have the intent to conduct acts of violence; * the increasing costs resulting from natural disasters; and * terrorists’ potential use of radioactive, chemical, or biological agents or explosives to carry out an attack inside the country. Terrorist and transnational criminal organizations are likely to leverage any security vulnerabilities, and failure to address such vulnerabilities would have serious consequences for the physical and economic security of the country. Concerns are also growing that climate change and other factors may increase the frequency and magnitude of natural disasters. In 2013, GAO identified as a high-risk area the need to better manage climate change risks to limit the federal government’s fiscal exposure. The federal government must enhance its ability to assess, respond to, and recover from a wide range of security threats and natural disasters. Federal leadership is critical in addressing security needs while also maintaining personal freedoms and privacy and permitting the legitimate flow of travel and trade. DHS will need to ensure it can protect the country against terrorist threats. This necessitates addressing vulnerabilities along the U.S. border and in the nation's transportation systems and critical infrastructure, as well as challenges in the sharing of terrorism information. In addition, federal agencies need to be prepared to help communities prepare for, respond to, and recover from natural disasters.Management, Resources & CoordinationAssess federal homeland security management, resources, and stakeholder coordination _aed03704-72ce-11e4-9039-52ad4a380387Performance Goal 2.1.1Key Efforts: Assess federal efforts to develop and implement homeland-security-related strategies and plans and to coordinate with homeland security partners. Assess DHS's efforts to strengthen its core management functions -- acquisition, information technology (IT), human capital, and financial management. Assess whether DHS is using a risk-based approach to allocate its resources and is being an effective steward of those resources. Evaluate DHS and its components’ efforts to acquire, manage, and efficiently use their assets. Evaluate DHS’s efforts to manage science and technology resources and assess homeland security technologies to prevent and respond to attacks and disasters.Immigration & Border SecurityAssess efforts to strengthen border security and address immigration enforcement and services issues _aed03b8c-72ce-11e4-9039-52ad4a380387Performance Goal 2.1.2Key Efforts: Review agencies' implementation of any future immigration reform initiatives. Assess DHS's efforts to efficiently, effectively, and fairly adjudicate applications for immigration benefits. Assess DHS's efforts to prevent, detect, and address the unlawful movement of people, contraband, and other materials across U.S. borders. Evaluate DHS's use of its customs and immigration authorities to address security and public threats and vulnerabilities. Terrorism InformationAssess efforts to strengthen the sharing of terrorism-related information_aed03ede-72ce-11e4-9039-52ad4a380387Performance Goal 2.1.3Key Efforts: Evaluate federal efforts to facilitate the sharing of terrorism-related information with agencies across all levels of government. Assess whether agencies’ information-sharing roles and responsibilities have been clearly defined to help ensure effectiveness and minimize overlap or duplication. Determine federal, state, local, and tribal agencies’ progress in sharing terrorism and law enforcement information, including technology innovations. Assess how federal, state, local, and tribal agencies balance sharing terrorism information with protecting privacy and civil liberties.Transportation SecurityAssess efforts to strengthen security in all transportation modes_aed042e4-72ce-11e4-9039-52ad4a380387Performance Goal 2.1.4Key Efforts: Assess federal government efforts to secure the aviation, surface, and maritime transportation sectors while facilitating the legitimate flow of people and commerce. Determine progress in allocating security resources across and within all transportation modes based on risk. Evaluate the security of integrated transportation networks, across modes and among federal, state, local, and private-sector stakeholders.Emergency PreparednessAssess U.S. national emergency preparedness and response capabilities _aed0480c-72ce-11e4-9039-52ad4a380387Performance Goal 2.1.5Key Efforts: Evaluate whether the federal government provides reasonable assistance to establish needed national preparedness capabilities. Assess whether emergency management organizations have the capabilities needed to respond to all disasters. Determine whether emergency management officials are effectively using federal grants to establish needed capabilities. Assess the extent and quality of DHS’s assessments of emergency preparedness capabilities.Catastrophe Insurance & Disaster LoansAssess the cost, availability, and management of natural catastrophe insurance and disaster loan programs_aed04b40-72ce-11e4-9039-52ad4a380387Performance Goal 2.1.6Key Efforts: Evaluate FEMA’s management of the Disaster Relief Fund. Assess FEMA’s management of the National Flood Insurance Program, including new legislative requirements. Evaluate the costs and benefits of implementing new or revising existing disaster-related insurance programs. Assess efforts to increase private market provision of catastrophic insurance coverage. Assess SBA’s disaster recovery efforts to provide timely financial assistance following large-scale disasters.Physical & Cyber InfrastructureAssess efforts to strengthen the protection and resiliency of the nation's critical physical and cyber infrastructure_aed04dca-72ce-11e4-9039-52ad4a380387Performance Goal 2.1.7Key Efforts: Assess federal efforts to enhance the resiliency of critical national assets, networks, and systems. Review the effectiveness of cybersecurity at federal agencies to better ensure the protection of government and personal information. Evaluate federal efforts to enhance the cybersecurity of private- and public-sector computer information systems and networks vital to operating the nation’s critical infrastructure. Assess DHS’s efforts to identify and reconcile gaps and overlaps between its critical infrastructure protection strategy and the regulatory regimes affecting its public- and private-sector partners. Assess federal efforts to identify, manage, and mitigate risks associated with interdependencies across the spectrum of critical assets, systems, and networks.MilitaryEffectively and Efficiently Utilize Resources for Military Capabilities and Readiness_aed05220-72ce-11e4-9039-52ad4a3803872.2MilitaryIn the coming years, DOD will face a security environment of growing complexity while also facing serious budget constraints. DOD will therefore need to strike a strategic and affordable balance between current and future capabilities as it makes difficult trade-off decisions among competing priorities. Among those priorities is rebuilding readiness after a decade of significant wear and tear on military forces and equipment resulting from contingency operations in Iraq and Afghanistan, while also preparing for emerging missions— such as cyber operations—and emerging threats—such as cyber attacks on U.S. civilian and military networks and infrastructure. Another competing priority will be the billions of dollars DOD and DOE plan to invest in aging nuclear weapons and infrastructure. Further complicating DOD’s priority setting is the increasingly large share of the budget absorbed by internal cost drivers such as investments in major weapon systems, military health care, troop pay, and military retirement benefits. To enhance DOD’s ability to make resources available for higher-priority needs, the department has opportunities to find greater efficiencies and potentially reduce costs by addressing long-standing weaknesses in its business operations. These business operations include inventory management, logistics support, and contracting. Opportunities also exist for greater efficiencies and reduced costs by restructuring DOD’s headquarters and command organizations and reducing excess and obsolete installations and infrastructure.DOD OperationsAssess DOD's ability to meet operational demands while preparing for the future_aed05630-72ce-11e4-9039-52ad4a380387Performance Goal 2.2.1DODKey Efforts: Assess readiness and training of U.S. forces to accomplish missions. Evaluate plans for transforming active and reserve forces. Review global posture and forward presence plans.Emerging Threats & Irregular WarfareAssess DOD's efforts to secure the homeland and respond to emerging threats and irregular warfare_aed058ce-72ce-11e4-9039-52ad4a380387Performance Goal 2.2.2DODKey Efforts: Evaluate DOD’s role and collaboration in homeland security. Assess DOD’s preparedness for emerging threats and irregular warfare, including cyber, chemical, biological, radiological, and nuclear attacks from nonstate actors. Assess DOD’s protection of its forces, critical and cyber infrastructure, and assets worldwide. Evaluate DOD’s efforts to improve and integrate command, control, communications, computers, intelligence, surveillance, and reconnaissance.Human CapitalAssess DOD's human capital management to ensure a high-quality total force _aed05d6a-72ce-11e4-9039-52ad4a380387Performance Goal 2.2.3Key Efforts: Assess DOD’s approaches for determining requirements for and managing its military, civilian, and contractor workforces. Assess DOD’s management of its financial resources and programs to compensate and support personnel. Assess DOD’s policies and programs for addressing social and behavioral factors. Assess DOD’s governance approach and plans for achieving efficiencies in providing health care to military personnel and beneficiaries.Weapons AcquisitionAssess the ability of weapon system acquisition programs and processes to achieve desired outcomes _aed061b6-72ce-11e4-9039-52ad4a380387Performance Goal 2.2.4Key Efforts: Identify ways for DOD to prioritize its investments in weapon systems. Assess the performance of and budget requests for weapon programs. Analyze individual weapon programs to ensure that they are ready to start development or production. Identify best practices to address the cost, schedule, and performance problems that consistently affect weapon programs. Assess DOD’s implementation of acquisition reforms.Contract ManagementAssess DOD's progress in improving contract management _aed0644a-72ce-11e4-9039-52ad4a380387Performance Goal 2.2.5DODKey Efforts: Analyze DOD’s efforts to improve competition in the procurement of goods and services. Assess the extent to which DOD has improved services acquisition. Evaluate DOD’s efforts to improve contractor oversight. Analyze DOD’s development and use of tools and data to negotiate better prices. Assess the extent to which DOD has identified and implemented efforts to improve the planning, management, and oversight of operational contracting support.Weapons Maintenance & SustainmentAssess DOD's progress in improving the maintenance and sustainment of weapons systems, inventory management, and other logistics functions and activities_aed06a08-72ce-11e4-9039-52ad4a380387Performance Goal 2.2.6DODKey Efforts: Evaluate DOD's efforts to assess, manage, and control weapons systems costs throughout the life cycles of these systems. Evaluate the need and opportunities for improving logistics functions and systems. Assess efforts to provide timely support to the warfighter and address emerging requirements.Defense Support InfrastructureAssess DOD's management of the defense support infrastructure _aed06d64-72ce-11e4-9039-52ad4a380387Performance Goal 2.2.7Key Efforts: Evaluate DOD facilities’ management, maintenance, and modernization. Assess DOD's implementation of the disposal of excess infrastructure capacities. Evaluate alternative financing initiatives that rely on private-sector capital. Nuclear SecurityAssess efforts of NNSA and DOD to maintain and modernize the nuclear security enterprise, nuclear force structure, and associated weapons platforms_aed07016-72ce-11e4-9039-52ad4a380387Performance Goal 2.2.8NNSADODKey Efforts: Assess NNSA’s programs and projects to modernize the nuclear security enterprise. Evaluate NNSA and DOD efforts to manage the U.S. nuclear weapons stockpile, including identifying requirements, refurbishing aging systems, and maintaining systems that are safe and reliable. Evaluate NNSA’s human capital, procurement, planning, contracting, and management systems to ensure efficient resource investment. Assess NNSA’s and DOD’s implementation of effective and efficient security programs to protect nuclear weapons, materials, and information. Assess the structure, organizational capabilities, sustainment, and modernization of DOD’s nuclear forces and the nuclear command, control, and communications system.Organizational Structures & ProcessesAssess DOD's efforts to adapt and leverage organizational structures and management processes to maximize efficiencies and performance_aed074da-72ce-11e4-9039-52ad4a380387Performance Goal 2.2.9DODKey Efforts: Analyze funding and costs of military organizational structures, operations, and programs. Assess DOD’s efforts and identify alternative approaches to improve planning, programming, and budgeting. Evaluate DOD’s efforts to provide leadership for the transformation of its business operations. Foreign Policy & Economic InterestsAdvance and Protect U.S. Foreign Policy and International Economic Interests _aed0782c-72ce-11e4-9039-52ad4a3803872.3U.S. policymakers face the ongoing challenge of advancing and protecting the nation’s foreign interests while having to react to an ever-changing international environment. Fundamental shifts in mission are under way as U.S. military involvement in Afghanistan winds down and attention turns to building foreign partners’ capacity to counter terrorist and other transnational threats. However, U.S. foreign affairs agencies face a volatile security, political, and economic environment as they work to combat global disease, reduce poverty, increase global food security, address climate change, and stabilize the world economy. Nations such as China are exerting rising prominence in regions such as sub-Saharan Africa. U.S. trade deficits continue despite some success in increasing U.S. exports (see fig. 56). National Security ThreatsAnalyze the implementation and results of U.S. and international efforts to counter and address threats to the United States and its foreign partners' national security_aed07b9c-72ce-11e4-9039-52ad4a380387Performance Goal 2.3.1Key Efforts: Evaluate U.S. and multilateral security assistance and cooperation efforts to enhance and build foreign partner capacity and stabilize regions in conflict. Evaluate U.S. efforts to address terrorist threats emanating from abroad. Evaluate U.S. efforts to counter overseas narcotics trafficking and other transnational threats to U.S. interests. Assess the effectiveness of U.S. and international efforts to prevent proliferation of sensitive materials and technologies associated with nuclear, biological, chemical, radiological, and conventional weapons. Assess the management and effectiveness of U.S. and multilateral controls over exports of goods and technologies. Evaluate the implementation and impact of U.S. and multilateral sanctions on countries of concern.Foreign AssistanceAnalyze the implementation and management of U.S. bilateral and multilateral foreign assistance, including development, humanitarian, and economic assistance and efforts to promote democracy and human rights_aed089de-72ce-11e4-9039-52ad4a380387Performance Goal 2.3.2Key Efforts: Evaluate U.S. efforts to provide economic development assistance. Examine U.S. efforts to provide key program assistance in areas such as health, education, and democracy. Analyze U.S. activities to provide assistance in man-made or natural disaster environments. Assess agency performance and financial controls and monitoring.International TradeAnalyze how international trade programs serve U.S. interests and how the United States can influence improvements in the world economy_aed08d30-72ce-11e4-9039-52ad4a380387Performance Goal 2.3.3Key Efforts: Examine efforts to ensure and increase access to foreign markets and sources, including trade agreements and enforcement. Review programs that promote U.S. exports. Evaluate U.S. programs to expand trade and build partner trade capacity in support of development. Assess the effectiveness of duty collections, trade remedies against injurious or intellectual property right-infringing goods and other illicit trade, and other import programs. Analyze emerging trade policy issues and crosscutting trade management challenges. Assess the operations of international financial institutions in which the United States is a member. Provide insight about international debt, investment, and exchange issues. Evaluate U.S. government export financing and investment guarantees.Diplomatic Presence & Multilateral OrganizationsAssess the management and effectiveness of the U.S. diplomatic presence and its membership in multilateral organizations_aed08d31-72ce-11e4-9039-52ad4a380387Performance Goal 2.3.4U.S. DiplomatsMultilateral OrganizationsKey Efforts: Assess U.S. efforts to protect overseas personnel, facilities, and interests. Evaluate efforts to achieve the optimal level of U.S. presence overseas and to construct secure and appropriately sized embassy facilities where they are most needed. Analyze efforts to reduce duplication and overlap among foreign affairs agencies. Assess U.S. efforts to improve passport, visa, and other processes to help prevent terrorists, criminals, and illegal immigrants from entering the United States. Assess efforts to improve U.S. diplomatic readiness. Evaluate the efficacy of programs to enhance the U.S. image abroad. Assess the efforts of multilateral institutions to modernize and reform their management processes.Global SuppliersImprove understanding and management of the effects of a global supplier base on U.S. national security interests_aed09028-72ce-11e4-9039-52ad4a380387Performance Goal 2.3.5Global SuppliersKey Efforts: Evaluate the effectiveness of U.S. government programs designed to protect critical technologies. Assess DOD’s insight into and management of its global supplier base. Evaluate qualitative and quantitative approaches to balance the effects of a global supplier base while preserving U.S. economic and national security interests.TransformationHelp Transform the Federal Government to Address National Challenges_aed09456-72ce-11e4-9039-52ad4a3803873GAO's third strategic goal is to help the federal government transform to address national challenges. The evolving issues and risks confronting the federal government are increasingly complex and cut across geographic boundaries, programs, levels of government, and sectors. Transforming the government by, for example, reforming national tax laws; modernizing outdated financial regulatory systems; improving acquisition management; and strengthening the performance of government programs must consider global and local risks, connections, and implications to be effective. Further, this transformation is occurring amidst a landscape of fiscal uncertainty. GAO’s federal simulations show that absent policy changes, the federal government faces rapid, unsustainable growth in debt and a growing imbalance between revenue and spending. Successfully addressing these critical challenges depends on government’s ability to work more effectively across silos and traditional boundaries, form new relationships and strengthen existing ones, modernize systems and improve operations, and find new strategies for allocating limited resources. To address the fiscal realities of the next 5 years, the federal government must address the long-term fiscal outlook. To create much-needed flexibility to meet the nation’s needs, the government must examine all aspects of fiscal policy, existing programs, and tax administration for opportunities to reduce fraud, waste, abuse, and mismanagement. Moreover, government managers and policymakers need clear, timely, realistic assessments of the government’s performance management, financial condition, and cost of operations. Yet given significant deficiencies in these areas, much work lies ahead to strengthen performance management, federal financial management, and accountability. Government agencies need to address performance and management challenges and high-risk issues with better strategic planning and crosscutting approaches to provide the public with the demonstrable results it reasonably expects. Creating a culture that embraces risk management will be critical to successfully navigating rapid change, uncertainty, and fiscal strain. Further, increasing interdependence means that the federal government must work closely with state and local governments, nongovernmental organizations, and the private sector—domestically and internationally—to achieve results. Accordingly, GAO will focus on the government’s role in achieving results in an increasingly globalized environment and on the government’s ability to report on, deliver, and account for high, cost-effective performance. To help transform the government and increase its ability to respond to major national challenges, GAO has established these four strategic objectives:Fiscal Condition & GapsAnalyze the Government's Fiscal Condition and Opportunities to Strengthen Approaches to Address the Current and Projected Fiscal Gaps_aed09712-72ce-11e4-9039-52ad4a3803873.1In the near term, annual deficits are expected to continue to decline from recent historic highs as the economy recovers and actions taken by the Congress and the President begin to take effect. Limits on discretionary budget authority established by the Budget Control Act of 2011 mean that discretionary spending as a share of the economy is projected to be lower in 2023 than at any point in the last 50 years. Nevertheless, absent further policy action, the gap between revenues and spending will remain, as will historically high levels of debt held by the public as a share of GDP. This will limit the federal government’s budgetary flexibility to address emerging issues and unforeseen challenges. On the spending side of the budget, the nation;s fiscal outlook in the coming years will be shaped largely by demographics and health care costs. The oldest members of the baby boom generation are already eligible for Social Security and Medicare. A range of other federal fiscal exposures -- that is, responsibilities, programs, and activities that may either obligate the government to future spending or create the expectation for future spending -- also bind the nation’s fiscal future. The federal government needs to balance long-term fiscal pressures with short-term budgetary constraints that affect agencies' abilities to manage now. This will help agencies protect key investments that ensure their continued ability to achieve their missions. Budget & DebtAnalyze the implications of commitments, information, processes, and controls on the federal short- and long-term budget outlook, debt management, and agencies' budget decisions and operations_aed09bf4-72ce-11e4-9039-52ad4a380387Performance Goal 3.1.1Key Efforts: Analyze the transparency and the implications of current and emerging longer-term fiscal exposures on the federal fiscal outlook. Explore the effects of congressional budget processes and controls -- including information, incentives, and exceptions -- on decision making. Assess implications of the information used in agencies' budget processes on resource decisions, operations, and accountability. Examine how federal debt and financial market trends affect debt management and financing costs.State & Local GovernmentsMonitor and examine the federal government's response to state and local governments' short- and long-term fiscal condition_aed09f96-72ce-11e4-9039-52ad4a380387Performance Goal 3.1.2State GovernmentsLocal GovernmentsKey Efforts: Examine how federal policies and economic trends affect the short- and long-term fiscal capacities of states and localities to pursue national objectives. Assess how states and localities use federal funds, including how states and localities combine various resources to fund initiatives. Monitor fiscally distressed states and municipalities and their potential impacts on, and implications for, federal programs and funding.Financial InformationAssess the reliability of financial information on the government's fiscal position and financing sources_aed0a310-72ce-11e4-9039-52ad4a380387Performance Goal 3.1.3Key Efforts: Annually audit the government's consolidated financial statements, related internal controls, and legal compliance, and assess challenges that cause a disclaimer of opinion. Audit financial statements, related internal controls, and legal compliance of various federal entities and components, including those with regulatory responsibilities. Annually audit Treasury’s revenue collections and federal debt activity and related balances. Address opportunities to improve auditing and reporting on federal agency and U.S. government consolidated financial operations. Assess whether efforts to improve federal financial management are effectively focused on providing useful cost and other financial data.Tax PolicyContribute to congressional deliberations on tax policy_aed0abee-72ce-11e4-9039-52ad4a380387Performance Goal 3.1.4CongressKey Efforts: Analyze how changes in the tax system affect objectives, such as equity, economic efficiency, simplicity, revenue, and administrability. Evaluate oversight of tax expenditures and the effectiveness and impact of specific tax expenditures on tax revenue, taxpayers, and the economy. Analyze how the tax code affects individual and business decisions, such as where to locate and how to structure operations. Tax GapIdentify specific opportunities to reduce the tax gap by improving taxpayer voluntary compliance and IRS's ability to pursue noncompliance_aed0afb8-72ce-11e4-9039-52ad4a380387Performance Goal 3.1.5Key Efforts: Identify potential improvements to IRS taxpayer service, such as easier tax return filing; faster refund processing; and more informative telephone, website, and written communications. Identify opportunities to improve IRS’s enforcement programs in light of a changing U.S. and international economy, evolving technology, and the tax gap. Identify opportunities to leverage paid preparers, tax preparation software companies, and information return reporters to ensure timely, accurate filing of tax returns. Evaluate IRS’s efforts to modernize its expenditure plans and its information systems. Assess IRS’s efforts to improve planning, resource allocations, and evaluation of operations, including using research and data to enhance compliance programs. Fraud, Waste & AbuseSupport Government Accountability by Identifying Fraud, Waste, and Abuse, and Needed Improvements in Internal Controls_d3fab8ac-7336-11e4-ab79-74044b3803873.2Evidence suggests that fraud, waste, and abuse cost the federal
government billions of dollars annually. For example, GAO's work
has demonstrated that reported improper payments -- estimated
at nearly $108 billion in fiscal year 2012 -- are a long-standing and
widespread problem. Medicare and Medicaid, which together provide
health insurance for one in four Americans, accounted for about
$63.2 billion (59 percent) of that amount. GAO's work indicates that,
although federal agencies have taken steps to improve accountability
in government programs, instances of fraudulent activity, improper
and overlapping payments, inadequate documentation, and other
indications of fraud, waste, and abuse persist across a wide range
of federal programs and activities. To assist in the prevention and
detection of these activities, GAO performs forensic audits, internal
control reviews, and special investigations targeted at highly vulnerable
federal programs and funding. To do so, GAO uses data mining, covert
testing, and law enforcement tools including the Financial Crimes and
Enforcement Network and the National Crime Information Center,
among others. It is also critical to enhance government-wide efforts
to reduce improper payments by (1) identifying and analyzing root
causes, (2) implementing effective controls for prevention, and (3)
enhancing detection and recovery.
GAO's focus on preventive controls and effective fraud prevention
programs is also integral to other GAO efforts. For example, as
previously discussed, over the next 5 years, GAO will continue to focus
on the nation's health care programs and other areas at high risk of
fraud, waste, and abuse.Forensic AuditsPerform forensic audits to identify and address vulnerabilities to fraud, waste, and abuse _d3fac72a-7336-11e4-ab79-74044b380387Performance Goal 3.2.1Key Efforts:
Evaluate and investigate Medicare, Medicaid, and other federal
health care programs.
Evaluate and investigate federal disaster response outlays.
Evaluate and investigate entitlement programs and federal
procurement efforts.
Evaluate and investigate housing recovery programs, including
mortgage and refinancing programs.
Evaluate and investigate federal benefit programs, to include debit
card usage.
Evaluate and investigate high-dollar programs that are at risk for
improper payments.
Evaluate and investigate fraud, as requested by the Congress and
the Comptroller General.
Refer cases of fraud and abuse identified to the relevant federal,
state, and local law enforcement agencies or other authorities.Investigations & Security AssessmentsProvide investigative services and conduct investigations and security vulnerability assessments _d3fad0d0-7336-11e4-ab79-74044b380387Performance Goal 3.2.2Key Efforts:
Evaluate and investigate specific allegations of consumer fraud or
other program mismanagement as requested by the Congress and
the Comptroller General.
Perform overt and covert testing of security-related systems and
controls as requested by the Congress and the Comptroller General.
Performance Goal 3.2.3
Process and evaluate allegations received through
FraudNet
Key Efforts
Process the more than 1,500 allegations made annually through
FraudNet.
Evaluate allegations received to identify trends in FraudNet
allegations.
Actively promote and advertise the FraudNet as a means for the
public to report fraud, waste, abuse, and mismanagement to GAO. Accountability & Internal ControlsIdentify ways to strengthen accountability and internal controls for federal programs, assets, and operations _d3fadc88-7336-11e4-ab79-74044b380387Performance Goal 3.2.4Key Efforts:
Evaluate management controls over program payments,
beneficiaries’ access, and quality of services in federal health care,
housing, entitlement, and procurement programs.
Assess federal agencies’ internal controls to identify opportunities to
reduce risk of fraud, waste, and abuse.
Analyze federal agencies’ high-risk and other critical programs
to identify opportunities to improve accountability for assets and
operations.
Review audit oversight of federal programs, grants, and other funds.
Assess agencies’ progress in estimating improper payments,
identifying their root causes, and developing effective preventive and
detective controls, including an emphasis on recovery audits.Congressional OversightSupport Congressional Oversight of Crosscutting Issues and Major Management Challenges and Program Risks _d3fae200-7336-11e4-ab79-74044b3803873.3CongressAs one of the world’s largest, most complex entities, the federal
government is central to effectively and responsibly addressing
major issues, including public safety and security, job creation,
oversight of financial markets, and emergency and disaster response.
Given the public’s demand for a more transparent and accountable
government, federal agencies need to improve performance and focus
on effective, efficient, and results-oriented management.
As systems and programs become more complex, government
managers and policymakers will have to address many issues that
transcend individual agencies, departments, or offices, including the
following:
* Increased reliance on complex partnerships to achieve national
objectives -- often including multiple federal agencies, states and
localities, domestic and international organizations, private and
nonprofit contractors, and other entities -- requires agencies to
measure and manage the collective performance of these efforts.
* Numerous high-risk areas -- such as food safety, oversight of toxic
chemicals, the Postal Service, and DOD program management—
require agencies to address issues holistically to ensure
effectiveness.
* Continuing management challenges in human capital management,
IT, and acquisition and contract management demand a more
strategic approach.
* Science and technology innovations can have rapid, far-reaching,
and even disruptive effects on what government does and how it
does it.
* Individual programs or agencies can have a significant effect in
other parts of government. For example, Decennial Census data
affects funding formulas for billions of dollars in federal government assistance in areas as diverse as health, highways, education, and
housing.
* The growth in both the dollar amount and number of grants for
states and localities underscores the importance of effective grants
administration, management, and oversight at all levels. High-Risk Programs & OperationsHighlight high-risk federal programs and operations and monitor progress of needed management reforms_d3fae908-7336-11e4-ab79-74044b380387Performance Goal 3.3.1 Key Efforts:
Update progress in addressing high-risk areas with every new
Congress and identify areas to be newly designated as High Risk.
Assist congressional and presidential transitions by highlighting key
challenges and recommendations to improve the performance and
accountability of the federal government.
Monitor the progress of and continuing challenges related to
government-wide management reform initiatives, including risk
management.Results-Oriented ManagementAssess efforts to improve results-oriented management across the government_d3faf5ba-7336-11e4-ab79-74044b380387Performance Goal 3.3.2Key Efforts:
Assess and identify opportunities and strategies to reduce or
eliminate fragmentation, overlap, and duplication in government
programs and activities.
Assess how agencies use various policy tools (e.g., tax
expenditures, grants, and regulations) to achieve results and address
challenges in measuring performance.
Monitor and evaluate agency and OMB efforts to develop and use
performance information, program evaluation, and government data
sets to improve performance.
Facilitate congressional use of performance information in decision
making.
Evaluate the federal government’s efforts to collect, use, and make
publicly available performance information to increase transparency
and accountability.
Identify and disseminate useful strategies and methodological
tools for strategic planning, performance measurement, program
evaluation, and policy analysis.
Identify opportunities to improve the coordination, collaboration, and
governance of domestic and international networks of governmental
and nongovernmental organizations. WorkforceAnalyze and support efforts to develop an agile, skilled workforce essential to the operation of high-performing federal agencies_d3fafba0-7336-11e4-ab79-74044b380387Performance Goal 3.3.3Federal AgenciesKey Efforts:
Assess the leadership, management, and delivery of human capital
products and services needed to efficiently carry out current and
emerging agency missions.
Evaluate efforts to integrate workforce, organizational, and strategic
planning to ensure agencies have the proper skill mix to carry out
their missions.
Assess the federal government’s efforts to attract, develop, and
retain a workforce that is flexible, motivated, and capable, and
addresses mission-critical skills gaps.
Assess policies and practices designed to enhance individual
performance and agency outcomes while creating an inclusive
environment and leveraging diversity. AcquisitionsIdentify ways to improve federal agencies' acquisition of goods and services _d3fb00b4-7336-11e4-ab79-74044b380387Performance Goal 3.3.4Key Efforts:
Suggest ways to improve agencies' acquisition business processes
and workforce.
Analyze agencies' efforts to improve competition in the procurement
of goods and services.
Help improve agencies' knowledge of the supplier base and their
reliance on contractor support.
Maximize quality acquisition outcomes and mitigate risk at major
agencies, including DOD, DHS, and NASA.
Assess the government's use of tools and data to promote sound
contract pricing and management. Science, Technology & IPAssess the management and results of the federal investment in science and technology and the effectiveness of efforts to protect intellectual property and
encourage innovation _d3fb0a3c-7336-11e4-ab79-74044b380387Performance Goal 3.3.5Key Efforts:
Conduct evaluations, including technology assessments, of the
status and implications of science and technology for public policy
and congressional decision making.
Assess implementation and coordination efforts of federal agencies
to advance the federal science and research agenda.
Evaluate the effect of federal policies and funding on national
competitiveness and technological advancement.ITAssess the government's planning, implementation, and use of IT to improve performance and modernize federal programs and operations _d3fb0fd2-7336-11e4-ab79-74044b380387Performance Goal 3.3.6Key Efforts:
Assess and promote the application and use of IT investment
management best practices across the government.
Promote the adoption of sound enterprise architectures and assess
government efforts to develop business processes for implementing
IT systems that optimize mission performance.
Review federal agencies’ management and effectiveness in carrying
out systems acquisition, development, and integration—including
complex, incremental, and multiyear modernizations.
Assess the management of operating and maintaining IT systems,
including initiatives intended to consolidate data centers and reduce
duplication and overlap.
Review the management of government telecommunications and
interconnected systems and federal agencies’ effectiveness in
providing secure and reliable Internet connections.
Review government progress in attracting, developing, and retaining
effective IT human capital.Federal InformationIdentify ways to improve the collection, dissemination, and quality of federal information_d3fb7a1c-7336-11e4-ab79-74044b380387Performance Goal 3.3.7Key Efforts:
Assess the government’s ability to protect the privacy of individuals’
personal information and other data in an era of rapidly evolving
technology.
Review the government’s effectiveness, including progress in using
electronic technologies to collect, store, preserve, and disseminate
federal records.
Identify ways to improve the management and cost-effectiveness of
the decennial census.
Examine federal efforts to better coordinate and innovate alternative
methods of data collection and to increase the transparency of
federal data to the public.GrantsIdentify ways to improve the administration and management of grants and other types of assistance across all levels of government to achieve greater efficiency, effectiveness, accountability, and transparency_d3fb85ca-7336-11e4-ab79-74044b380387Performance Goal 3.3.8Key Efforts:
Examine efforts to coordinate grant programs that cut across
federal, state, and local levels of government to achieve efficiencies.
Evaluate efforts to collect, use, engage the public in, and make
available grant spending information to guide decision making and
increase transparency and accountability.
Evaluate federal agencies’ grant management policies,
administrative procedures, and workforce training efforts.
Examine grant agencies’ efforts to evaluate and strengthen grantees’
capacities to provide services.
Assess federal grant making agencies’ design, implementation, and
oversight of internal controls.Internal Control & Auditing StandardsEstablish and Maintain Government Auditing Standards and Standards for Internal Control in the Federal Government _d3fb8b38-7336-11e4-ab79-74044b3803873.4Given the current challenges facing governments and their
programs, the oversight, accountability, and transparency
provided through auditing are more critical than ever.
Government auditing provides objective analysis and information that
allow government officials to make program and agency management
decisions that maximize federal, state, and local government
effectiveness. Depending on their type and scope, audits can also
provide the public with an independent, objective, nonpartisan
assessment of the stewardship, performance, or cost of government
policies, programs, or operations. Audit WorkDevelop and maintain standards for performing independent, high-quality government audit work that is transparent to the public and can enable management to improve government operations and services _d3fb92fe-7336-11e4-ab79-74044b380387Performance Goal 3.4.1Key Efforts:
Maintain a technical assistance line to address questions from the
audit community.
Develop interpretations of audit standards to address emerging
practice issues.
Communicate to all stakeholders requirements of the standards.
Perform outreach to help ensure consistent application of the revised
standards.
Work closely with the accountability community both inside and
outside government to help ensure that the needs of users of audited
information are met.Internal ControlsDevelop and maintain standards for establishing and maintaining effective internal controls within the federal government _d3fb9bbe-7336-11e4-ab79-74044b380387Performance Goal 3.4.2Key Efforts:
Develop an internal control standards revision to the Green Book.
Create a new Green Book external advisory council to oversee the
Green Book revision and gain general public acceptance.
Communicate through formal outreach to the financial management
and audit community pending changes to the internal control
standards.
Harmonize internal control standards with the Committee of
Sponsoring Organizations and International Organization of
Supreme Audit Institutions standards and guidance, as appropriate.Leading Practices & Congressional ServicesMaximize the Value of GAO by Enabling Quality, Timely Service to the Congress, and by Being a Leading Practices Federal Agency_d3fbb48c-7336-11e4-ab79-74044b3803874CongressGAO is operating in a dynamic, fiscally constrained environment
where its work covers a broad range of current and emerging
challenges and risks of national and international concern
relevant to the American public. To successfully carry out its
responsibilities, GAO must efficiently manage and prioritize its
resources and workload to support the Congress’s highest legislative
and oversight priorities in a timely manner. GAO must focus on areas
where there is the greatest potential for achieving results, identifying
cost savings and revenue enhancements, and assisting the Congress in
improving government’s performance. Key to achieving these objectives
is GAO's Shared Business Model, which reflects GAO's primary mission
objectives, the organizational elements needed to fulfill our mission,
and GAO’s core values -- accountability, integrity, and reliability (fig. 61).Products & ServicesImprove Efficiency and Effectiveness in Performing GAO's Mission and Delivering Quality Products and Services to the Congress and the American People _d3fbb9fa-7336-11e4-ab79-74044b3803874.1While GAO's staffing level is the smallest it has been since
1935, its work has never been more important. With major
fiscal and other challenges facing the nation, GAO must
work more efficiently to support the Congress’s highest priorities
and provide critical insights into opportunities for improved federal
performance in a timely manner, while operating under resource
constraints.
In fiscal year 2011, GAO identified a new management challenge
facing the agency -- the need to improve the efficiency with which
it conducts its audits and evaluations. After a year of planning and
making minor incremental improvements, GAO is now poised to begin
implementing a series of major process changes that will substantially
transform the way GAO manages and conducts engagements. While
technology plays a major role in many of these planned changes, other
changes will address how GAO structures, staffs, and manages the
flow of engagement work.
GAO has developed a process improvement framework and
established a senior-level governance process to oversee and
prioritize these efforts. GAO also will use a structured approach to
analyze its engagement processes to identify further opportunities
for improved efficiency and will standardize common work processes
across the agency, while preserving the ability to adjust, as needed, to
respond to specific client requests.
GAO will continue to replace outdated legacy data systems with
modern, integrated, flexible information management systems, as
funding permits, which will eliminate duplicative data entry and
cumbersome, inefficient work practices, and significantly improve
management information. Managers at all levels -- from engagement leaders to the Executive Committee -- will be able to easily access and
view information on engagements, and business intelligence analytics
will be leveraged to support predictive, real-time management.
To ensure that it is spending its resources on the highest-priority
issues, GAO will integrate its workforce planning and tactical planning
for mission work processes to ensure the appropriate level of
resources is devoted to the issues of significant national concern. In
addition, GAO will clarify roles and responsibilities for staff and key
stakeholders on engagements to ensure the right people with the right
skills are involved at the right time, and that staff learn how to conduct
important aspects of engagements in a repeatable, predictable
manner.
GAO will also transform its existing manual, document-based product
production process into an integrated system that automates document
routing and approvals, management, and quality assurance steps and
generates required documentation. The proposed system capability
will also enable GAO to routinely publish content on GAO.gov, the
GAO mobile site, and various social media platforms, as shown in
fgure 62...
To improve GAO's efficiency and effectiveness in performing the
agency’s mission and delivering quality products and services to
the Congress and the American people, GAO has established the
following performance goals and key efforts:BPR & ITStreamline how GAO manages and conducts engagements by leveraging business process re-engineering and information technology_d3fbc2f6-7336-11e4-ab79-74044b380387Performance Goal 4.1.1Key Efforts:
Apply process analysis and diagnostic measures to identify and
implement engagement process improvements.
Implement new and enhanced "standard and common" practices
on engagements to maximize GAO's ability to use technology and
ensure consistent, repeatable outcomes.
Implement a unified system to manage engagements and provide a
decision-oriented reporting capability while reducing administrative
burden.
Strengthen application of project management principles throughout
the engagement process to increase efficiency and enhance GAO's
ability to develop predictable schedules.
Modernize GAO's content creation and dissemination process by
using technology to efficiently manage content, facilitate concurrent
actions, and standardize work steps.
Revise GAO's product line and communication delivery strategies to
provide GAO’s message more effectively in concise, easy-to-access
formats -- including various multimedia and social media platforms --
to meet the emerging needs of GAO’s clients and customers.
Enhance GAO’s quality assurance framework to address internal
and external peer review suggestions as efficiently as possible.Clients & Audited EntitiesEnsure client satisfaction and efficient and effective working relationships with audited entities_d3fbc896-7336-11e4-ab79-74044b380387Performance Goal 4.1.2Audited EntitiesKey Efforts:
Enhance GAO's ability to gain access to records through legislative
and programmatic efforts.
Review and enhance methods for measuring client satisfaction to
ensure GAO obtains timely, meaningful feedback.
Enhance communication and outreach to the client and audited
agencies to promote effective and productive working relationships. Prioritization & Staff UtilizationEnhance GAO's ability to prioritize work and utilize staff more efficiently to ensure GAO responds effectively to the Congress's highest priorities _d3fbcd50-7336-11e4-ab79-74044b380387Performance Goal 4.1.3CongressGAO StaffKey Efforts:
Enhance GAO's staffing practices to ensure staff are fully utilized
and obtain needed developmental opportunities.
Clarify stakeholder roles and responsibilities on engagements to
ensure that the right stakeholders are involved at the appropriate
time.
Develop and implement a process to identify annual priorities that
implement GAO's strategic plan in light of expected resources and
congressional priorities.
Monitor, track, and proactively provide input on existing and potential
legislative mandates to better ensure GAO's resources are assigned
to the highest-priority work.Workforce & Work EnvironmentMaintain and Enhance a Diverse Workforce and Inclusive Work Environment through Strategically Targeted Recruiting, Hiring, Development, Reward, and Retention Programs_d3fbd66a-7336-11e4-ab79-74044b3803874.2Since fiscal year 2010, GAO’s staffing level has declined
dramatically in response to budget constraints. GAO will
continue to experience human capital challenges over the next 5
years -- the most significant of which is maintaining a high-performing
diverse workforce. Federal employees with the most experience
have begun to leave the workforce -- taking with them the institutional
knowledge and critical perspectives gained over their careers. Also,
with a significant number of executives and supervisory staff eligible
to retire, GAO will continue to focus attention on staff development,
advancement, and phased retirement as a means to achieve
succession planning.
To help address these challenges, GAO will need to devote sufficient
resources to recruit and hire employees, as well as provide meaningful
rewards and retention programs to help attract and retain a highly
skilled and diverse workforce. GAO has developed a multiyear strategy
to rebuild its staff to the optimal level needed to ensure GAO has the
depth and broad-based skills needed to contribute to the vast array of
topics about which the Congress seeks analysis and advice.
GAO must also provide people with meaningful and targeted
developmental experiences, training, and coaching for succession
planning to ensure they feel valued and maximize their contributions
to GAO’s goals. GAO will equip its managers and supervisors with
the requisite skills and incentives that are essential to develop staff
effectively. GAO will continue to implement workplace practices
that meet the needs of an ever-changing workforce in a fair and
equitable manner by working with its union partners and employee
organizations.
One of GAO’s human capital goals is to ensure that all staff are
assessed fairly for their contributions. GAO will also continue to
provide a range of workplace and work-life balance programs to
enhance employee retention, and work with staff to evaluate these
programs and identify improvements. GAO recognizes the criticality of
implementing leading practices and leveraging technology to improve
the efficiency of human capital processes.
GAO’s Human Capital Strategic Plan and its Diversity and Inclusion
Strategic Plan provide a framework that supports GAO’s vision for a
work environment where all employees are valued, treated fairly, and
given opportunities to develop to their full potential. Having a diverse
workforce at all levels is an organizational strength that contributes to
the achievement of results by bringing a wider variety of perspectives
and approaches to policy development and implementation, strategic
planning, problem solving, and decision making.
To maintain and enhance a diverse workforce and inclusive work
environment through strengthened recruiting and hiring initiatives,
engaging and developing the workforce, and promoting an unbiased,
collaborative work environment, GAO will implement the following
performance goals and key efforts: Recruiting & HiringStrengthen recruiting and hiring initiatives to attract and retain a diverse workforce_d3fbdcb4-7336-11e4-ab79-74044b380387Performance Goal 4.2.1Key Efforts:
Improve the efficiency and effectiveness of GAO’s hiring processes
by using leading practices and establishing relevant performance
metrics.
Develop annual recruitment and hiring plans that support workforce
planning and diversity goals and incorporate use of flexibilities and
incentives to help achieve these goals.
Enhance GAO’s recruiting and hiring processes to ensure hiring
authorities and flexibilities facilitate GAO’s ability to attract a
talented, diverse workforce.
Use recognition tools, retention incentives, and work-life flexibilities
to attract, reward, and retain staff.
Continue evaluation and expansion of GAO’s telework program to
provide additional work-life balance and reduce operational costs,
while maintaining productivity and work quality.Succession & Individual GoalsDevelop the workforce to meet succession planning and individual goals_d3fbeaec-7336-11e4-ab79-74044b380387Performance Goal 4.2.2Key Efforts:
Promote continuous learning and development of the workforce
through formal and informal initiatives.
Identify and adopt efficient and effective methods for engaging and
developing the workforce in a virtual environment.
Emphasize coaching, mentoring, and feedback training to improve
performance management practices.
Create a well-prepared pipeline for future vacancies through
continued focus on mentoring, and strengthened knowledge
transfer and succession planning efforts, including use of phased
retirements.
Expand efforts to empower GAO employees on important financial
literacy issues.Workplace CulturePromote a workplace culture that is fair and unbiased and that values opportunity and inclusiveness_d3fc106c-7336-11e4-ab79-74044b380387Performance Goal 4.2.3Key Efforts:
Provide training and other initiatives to enhance awareness and
promote an inclusive workplace culture where diversity is valued and
all employees are treated with respect.
Ensure employees are treated fairly and equitably and progress
is made toward goals in the diversity and inclusion strategic plan
through continuous review of and adjustments to human capital
practices and outcomes.CollaborationEnhance collaboration with internal employee organizations to ensure management and operational outcomes are in sync_d3fc17ba-7336-11e4-ab79-74044b380387Performance Goal 4.2.4Key Efforts:
Facilitate productive ongoing discussions with GAO’s Employee
Advisory Council and Diversity Advisory Council to ensure employee
needs, concerns, and suggestions are understood and taken into
consideration during management decision making.
Work constructively with the GAO Employees Organization,
International Federation of Professional and Technical Engineers
(IFPTE), Local 1921 (APSS), to finalize a collective bargaining
agreement.
Work constructively with the GAO Employees Organization, IFPTE,
Local 1921 (Analysts) and the GAO Employee Organization IFPTE,
Local 1921 (APSS), to facilitate productive working relationships and
carry out the existing collective bargaining agreement for analysts
that sets forth agreed-upon working conditions, processes, rights of
the parties, and shared values.
Enhance information sharing and collaboration on human capital
programs and practices to identify opportunities for improvement by
building and maintaining effective partnerships with managers, the
union, and employee groups.Networks, Collaborations & PartnershipsExpand Networks, Collaborations, and Partnerships That Promote Professional Standards and Enhance GAO's Knowledge, Agility, and Response Time _d3fc28c2-7336-11e4-ab79-74044b3803874.3In the face of fiscal constraints and tighter government budgets,
collaboration and partnership among the auditing and accountability
community will be essential to meet the calls of citizens and
taxpayers for greater oversight, efficiency, and effectiveness of
government operations and spending. Increased public scrutiny of
government in the aftermath of the global financial crisis has further
underscored the importance of sound professional auditing and
accounting standards. GAO will continue to be a leader in setting
these standards and to coordinate with important stakeholders and
partners to keep them current. Moreover, by leveraging its domestic
and international partnerships, GAO will continue to build collaborative
knowledge-sharing and capacity-building networks to enhance our
ability to do audits, strengthen auditing standards, avoid duplication of
effort, and share best practices with the wider audit and accountability
communities.
The U.S. government increasingly confronts large, complex issues
spanning multiple international and domestic jurisdictional boundaries.
GAO’s collaboration with external organizations creates opportunities
to address common challenges and leverage available resources
in a constrained fiscal environment. GAO’s collaboration with
external organizations—for example, to monitor international efforts
to modernize and reform global financial regulations or to assess
multilateral governance issues in a shared region like the Arctic—
enhances the agency’s audit capabilities and helps GAO to better
respond to major cross-cutting issues.
Domestic coordination with federal inspectors general and state and
local auditors—for example, in tracking the implementation of the
federal stimulus and health care legislation, or in tracking emergency
relief aid after natural disasters—demonstrates the increasing
importance of coordinating intergovernmental auditing expertise to
more efficiently and effectively monitor program implementation and
safeguard taxpayer dollars. To gain additional insight and to enhance
the agency’s auditing capacity, GAO collaborates as appropriate
with nonprofit and private-sector entities and supports knowledge-sharing
forums that bring together auditors from federal, state, and
local government. GAO’s collaborative networks will allow us to
identify lessons learned, leading practices, and emerging trends that
benefit GAO’s management teams and inform GAO’s audit activities.
Moreover, they provide a powerful knowledge base for addressing the
increasingly complex challenges that face all levels of government.
GAO supports domestic and international audit capacity-building
initiatives to help assure that billions of dollars of federal money
spent through state, local, and international programs are not
subject to waste, fraud, and abuse. GAO will expand its outreach to
governmental, nonprofit, and international organizations to further help
ensure that U.S. taxpayer dollars are spent efficiently and as intended,
domestically and internationally.
GAO sets U.S. government auditing and accountability standards for
organizations both formally—through publication of government and
internal control standards and federal appropriations law principles—
and informally, in conducting itself as a model government agency.
GAO will continue its work to strengthen public sector accounting and
auditing standards by expanding its collaboration with domestic and
international standard-setting bodies. These efforts are especially
important amid calls for greater transparency and accountability in
the aftermath of the financial crisis and renewed focus on government
spending. GAO will also update professional auditing and accountability
standards as needed to ensure they are robust in the future for the
proper and efficient oversight of U.S. government spending.
To expand networks, collaborations, and partnerships that promote
professional standards and enhance its knowledge, agility, and
response time, GAO has established the following performance goals
and key efforts:Accounting & Auditing StandardsEnhance professional accounting and auditing standards and communicate with the accountability community_d3fc2cfa-7336-11e4-ab79-74044b380387Performance Goal 4.3.1Accountability CommunityKey Efforts:
Strengthen public-sector accounting and auditing standards
through expanded coordination and collaboration with domestic and
international standards-setting organizations.
Monitor significant developments in accounting and auditing
standards by domestic and international standards-setting bodies for
the public, private, and nonprofit sectors.
Improve audit processes and procedures through enhanced
domestic and international accountability community knowledge of
professional and accounting standards and guidelines.Auditing CapacityEnhance the capacity of the domestic and international accountability community to do quality work in auditing programs involving U.S. funds_d3fc3218-7336-11e4-ab79-74044b380387Performance Goal 4.3.2Accountability CommunityKey Efforts:
Provide leadership on updating the charters or strategic plans of the
International Organization of Supreme Audit Institutions (INTOSAI),
the National Intergovernmental Audit Forum, and the Regional
Intergovernmental Audit Forums to support their effective and
efficient operation.
Expand capacity building in the international accountability
community by advancing and supporting implementation of the
INTOSAI Donors Funding Initiative and Capacity Building Goal.
Enhance GAO’s current business model for providing capacity
building to the domestic audit and accountability community through
improved efficiency and effectiveness.
Develop strategies to respond to increasing requests for capacity-building assistance from national audit offices in developing and
emerging countries.
Create a Center of Auditing Excellence to provide learning
opportunities to enhance the capacity of the domestic and
international accountability community.Information Sharing & CollaborationEnhance information sharing and collaboration with accountability organizations, advisory groups, legislative branch agencies, and professional organizations to expand audit and legal knowledge, expertise, and partnerships_d3fc3e84-7336-11e4-ab79-74044b380387Performance Goal 4.3.3Accountability OrganizationsAdvisory GroupsLegislative Branch AgenciesProfessional OrganizationsKey Efforts:
Expand knowledge of audit approaches, identify emerging
issues, inform our strategic planning process, and enhance
intergovernmental information sharing through participation in
domestic and international forums, task forces, working groups,
communities of practice, and knowledge-sharing platforms.
Pursue collaborations with public, private, and nonprofit sector
organizations to expand GAO’s partner network and enhance the
efficiency and effectiveness of our audit work.
Enhance communication and coordination with stakeholders, such
as inspectors general, to minimize duplication of effort and ensure
effective and efficient use of resources.
Provide leadership on critical international accountability issues
such as financial modernization and regulatory reform to promote
dialogue and action.
Enhance education and outreach on procurement and appropriations
law to promote a common understanding of and compliance with
legal requirements.Information Sharing & CollaborationEnhance information sharing and collaboration with other legislative branch agencies, professional organizations, and others to improve internal operations and implementation of leading practices_d3fc4582-7336-11e4-ab79-74044b380387Performance Goal 4.3.4Legislative Branch AgenciesProfessional OrganizationsKey Efforts:
Expand collaboration with other legislative branch agencies to
share information and expertise on operational issues and leading
practices.
Enhance participation in government networks to share information
and expertise on operational issues and leading practices.
Expand relationships with professional organizations in the private
and nonprofit sectors to access information on nongovernmental
leading practices.StewardshipBe a Responsible Steward of GAO's Human, Information, Fiscal, Technological, and Physical Resources _d3fc4c44-7336-11e4-ab79-74044b3803874.4To continue to be a leading-practices agency, it is essential
that GAO’s business operations are efficient and effective and
that agency systems provide the data needed to inform timely
decisions. GAO continues to proactively address operational and
management requirements to ensure excellence and aggressively
pursues opportunities to improve operational efficiency while
maintaining the quality of support provided to the Congress.
GAO will proactively apply statutory and regulatory requirements and
other enhancements to its operations, as well as the proper internal
controls, to ensure that it adheres to the highest standards and follows
leading practices to ensure the most effective and efficient use of
limited resources. GAO will enhance its guidelines and ensure use
of leading practices in the areas of safety and security, protection of
privacy information, facilities management, and energy efficiency.
GAO will continue to leverage technology to improve its business
processes, particularly in areas that will enhance staff productivity and
efficiency, facilitate management reporting and decision making, and
reduce operational costs.
GAO will also enhance its information technology capabilities by
streamlining our infrastructure and shifting to a virtualized "cloud"
environment to enable a more mobile, virtual workforce through
enhanced communications, collaboration, and productivity tools that
allow staff to work securely and seamlessly from any location using
any end-user device connected to the GAO network. GAO's target
network infrastructure for server and desktop virtualization is shown in
fgure 63...
To ensure GAO continues to be a responsible steward of the agency’s
human, information, fiscal, technological, and physical resources, GAO
has established the following performance goals and key efforts:Statutory & Regulatory RequirementsProactively apply statutory and regulatory requirements and other enhancements for security, facilities, financial management, and other operational areas_d3fc513a-7336-11e4-ab79-74044b380387Performance Goal 4.4.1Key Efforts:
Enhance the protection of people and critical assets in headquarters
and field offices through the use of physical security guidelines and
leading practices for federal facilities.
Strengthen GAO’s continuity planning and emergency preparedness
activities to ensure that GAO effectively anticipates, monitors, and
responds to emerging threats to our workforce and physical assets.
Enhance information security to protect GAO information and
systems by continuously monitoring for threats, educating staff, and
implementing protective measures.
Improve GAO's privacy program protections over personally
identifiable information by implementing leading practices and
training staff.
Develop and implement sustainability initiatives that support federal
environmental goals to increase energy efficiency, reduce costs, and
help prevent environmental degradation.
Enhance GAO’s acquisitions program by implementing leading
federal acquisition practices and expanding GAO's Contracting
Officer’s Representatives (CORs) certification and training program.
Revise GAO's internal control program to incorporate statutory
and regulatory requirements and other operational enhancements
implemented at GAO to ensure the continued integrity of data and
systems.Technology & BPRLeverage technology and business process re-engineering to reduce costs, increase efficiency and effectiveness, and enable timely decision making_d3fc5766-7336-11e4-ab79-74044b380387Performance Goal 4.4.2Key Efforts:
Streamline our information technology infrastructure and shift to
a virtualized "cloud" environment to reduce costs, improve system
performance, and increase data security.
Use business process re-engineering to improve workflow,
strengthen controls, and enhance system support and project
management.
Institutionalize a process improvement capability and enhance a
culture of continuous improvement across the agency.
Fully implement a business intelligence solution that integrates
engagement, human capital, and financial data to support analysis,
management reporting, and decision making.
Enhance GAO's financial management systems to integrate data
needed for management decision making, and provide information
more transparently and efficiently using a shared services approach.
Leverage technology to improve business operations and processes
to achieve greater effectiveness and efficiency.
Identify additional opportunities to optimize workspace use, improve
building efficiency, and achieve cost savings while maintaining a
comfortable work environment.
Further efforts to achieve cost savings in GAO's travel program
through expanded use of noncontract carrier air fares, web-based
collaboration tools, and videoconferencing technology.Mobile Virtual WorkforceEnable a more mobile virtual workforce _d3fc5f5e-7336-11e4-ab79-74044b380387Performance Goal 4.4.3Key Efforts:
Provide a unified communications, collaboration, and productivity
solution that enhances teamwork and collaboration capabilities using
any end-user device connected to the GAO network.
Improve the ability for GAO staff to work remotely, securely, and
seamlessly from any location while maintaining quality, productivity,
and efficiency.
Assess the benefits and risks of enhanced telework to inform
decisions on agency-wide implementation, including the impact on
organizational culture and teamwork.2013-10-012019-09-302014-11-23OwenAmburOwen.Ambur@verizon.net