oversight

Fiscal Year 2013 Performance Plan

Published by the Government Accountability Office on 2012-03-01.

Below is a raw (and likely hideous) rendition of the original report. (PDF)

                            U.S. Government Accountability Office—Fiscal Year 2013 Performance Plan



Fiscal Year 2013                                     sustainability, and Medicare and Medicaid
                                                     fraud, waste, and abuse. A list of selected
Performance Plan                                     testimony topics presented by GAO in fiscal
                                                     year 2011 is included in figure 1 (page F-3).
                                                     Once again GAO demonstrated its core
GAO Supports Congressional                           values in ensuring that we continue to
                                                     provide high-quality, high-value, and
Decision-making, Saves                               independent support to the Congress in
Resources, and Helps Improve                         ways that generate material benefits to the
Government                                           nation.

The Government Accountability Office                 As a legislative branch agency, we are
(GAO) is the audit, evaluation, and                  exempt from many laws that apply to
investigative arm of the Congress, and               executive branch agencies. However, we
exists to support the Congress in meeting            generally hold ourselves to the spirit of
its constitutional responsibilities and to help      many of the laws, including the Government
improve the performance and ensure                   Performance and Results Act (GPRA), as
accountability of the federal government for         amended. Among other things, GPRA
the benefit of the American people. GAO is           requires each agency to prepare an annual
unique in our audit and evaluation capacity          “performance plan covering each program
to support the Congress by performing                activity set forth in the budget of such
original research, providing technical               agency.” This section of our budget
assistance, and conducting analyses to help          submission constitutes our performance
the Congress make informed decisions                 plan for fiscal year 2013.
across all segments of the federal budget
resulting in tangible results and enhanced           GAO Services Integral to
oversight. GAO’s work directly contributes           Congressional Priorities
to improvements in a broad array of federal
programs affecting Americans everywhere.             Our continued high performance is evidence
                                                     of the critical role GAO plays in helping the
Even during the constrained budgetary                Congress and the American people better
environment we have seen these past                  understand important national issues, both
couple of years, GAO has continued to                as they emerge and over the long term.
prove itself to be one of the best                   GAO issues hundreds of products annually
investments in the federal government. For           in response to congressional requests and
example, in fiscal year 2011 our work                mandates, including issuing several
yielded significant results across the               products under the Dodd-Frank Wall Street
government, including financial benefits of          Reform Act on mortgages, securities
$45.7 billion—a return of $81 for every              markets, financial institutions, the Federal
dollar invested in GAO—and over 1,300                Reserve, and consumer protection and
other benefits that helped to change laws,           many other products related to health
improve services to the public, and promote          insurance reform.
sound management throughout
government. In fiscal year 2011, about 80            We also issued our biennial high-risk report
percent of our recommendations had been              calling attention to opportunities for cost
adopted by the Congress and federal                  savings and improvements in federal
agencies within the last 4 years. In addition,       agency and program management that offer
GAO issue-area experts testified 174 times           the potential to save billions of dollars,
before the Congress on a wide range of               dramatically improve service to the public,
issues, such as military and veterans                and strengthen confidence and trust in the
disability systems, U.S. Postal Service fiscal

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                            U.S. Government Accountability Office—Fiscal Year 2013 Performance Plan


performance and accountability of the U.S.           missions are fragmented across multiple
government. GAO’s biennial High-Risk                 agencies or programs. The report (GAO-11-
Series focuses on federal areas and                  318SP) also identified 47 areas where the
programs at risk of fraud, waste, abuse, and         federal government may be able to achieve
mismanagement, or those in need of broad-            cost savings or revenue enhancements,
based transformation. Overall, the high-risk         such as promoting more competition for the
series has served to identify and help               more than $500 billion in federal contracts
resolve serious weaknesses in areas that             and applying strategic sourcing best
involve substantial resources and provide            practices throughout the federal
critical services to the public. In fiscal year      procurement system. In addition, we
2011, GAO issued 186 reports, delivered 57           continued to regularly report the results of
testimonies to the Congress, and prepared            our work related to the Troubled Asset
numerous other products, such as briefings           Relief Program (TARP) and the American
and presentations, related to our high-risk          Recovery and Reinvestment Act.
series. In addition, we documented $29.2
billion in financial benefits and 544                Given GAO’s reputation for consistently
nonfinancial benefits related to high-risk           producing high quality work that is typically
areas.                                               based on original research, it is not
                                                     surprising that congressional demand for
We also issued our first annual report under         GAO products and services remains high
a new mandate in which we identified 34              during these challenging times.
areas that have duplicative or overlapping
objectives, or provide similar services to the       Our current high-risk list is shown in table 1.
same populations, or where government




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                        U.S. Government Accountability Office—Fiscal Year 2013 Performance Plan


Figure 1: Selected Testimony Topics for Fiscal Year 2011




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                                U.S. Government Accountability Office—Fiscal Year 2013 Performance Plan




Table 1: GAO’s High-Risk List as of September 30, 2011
Strengthening the Foundation of Efficiency and Effectiveness
• Management of Federal Oil and Gas Resources (new)
•   Modernizing the Outdated U.S. Financial Regulatory System
•   Restructuring the U.S. Postal Service to Achieve Sustainable Financial Viability
•   Funding the Nation’s Surface Transportation System
•   Strategic Human Capital Management
•   Managing Federal Real Property
Transforming DOD Program Management
• DOD Approach to Business Transformation
•   DOD Business Systems Modernization
•   DOD Support Infrastructure Management
•   DOD Financial Management
•   DOD Supply Chain Management
•   DOD Weapon Systems Acquisition
Ensuring Public Safety and Security
• Implementing and Transforming the Department of Homeland Security
•   Establishing Effective Mechanisms for Sharing and Managing Terrorism-Related Information to
    Protect the Homeland
•   Protecting the Federal Government’s Information Systems and the Nation’s Cyber Critical
    Infrastructures
•   Ensuring the Effective Protection of Technologies Critical to U.S. National Security Interests
•   Revamping Federal Oversight of Food Safety
•   Protecting Public Health through Enhanced Oversight of Medical Products
•   Transforming EPA’s Process for Assessing and Controlling Toxic Chemicals
Managing Federal Contracting More Effectively
• DOD Contract Management
•   DOE’s Contract Management for the National Nuclear Security Administration and Office of
    Environmental Management
•   NASA Acquisition Management
•   Management of Interagency Contracting
Assessing the Efficiency and Effectiveness of Tax Law Administration
• Enforcement of Tax Laws
•   IRS Business System Modernization
Modernizing and Safeguarding Insurance and Benefit Programs
• Improving and Modernizing Federal Disability Programs
•   Pension Benefit Guaranty Corporation Insurance Programs
•   Medicare Program
•   Medicaid Program
•   National Flood Insurance Program
Source: This and all other tables in this report were created by GAO.




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                               U.S. Government Accountability Office—Fiscal Year 2013 Performance Plan


GAO Seeks to Begin Rebuilding                           By the end of fiscal year 2013, 12 percent of
                                                        our total analysts, about 25 percent of
Staff Capacity to Meet                                  supervisory analysts and 43 percent of our
Congressional Priorities                                senior executive staff will be eligible for
                                                        retirement, and we project losing 190
GAO depends on a talented and diverse,                  additional staff in fiscal year 2013. It is
high-performing, knowledge-based                        therefore essential that GAO be able to
workforce to carry out our mission in                   replace some of our lost staff capacity to
support of the Congress. We continue to                 avoid further erosion of our knowledge base
include human capital, particularly                     and ensure we can continue to respond to
succession planning and development, as                 the most pressing issues facing the nation.
one of our internal management challenges
that could affect our performance and                   Demand for GAO’s services remains high.
progress toward our goals.                              To ensure our ability to maintain our highly
                                                        skilled workforce to support Congress and
Since fiscal year 2010, we have limited                 produce results to reduce costs and
hiring to critical positions that, if left unfilled,    improve government performance, it is
would place GAO operations at risk. This                imperative that we begin to replenish our
unfortunate but unavoidable staffing                    workforce to both replace departing staff
retrenchment has negatively impacted our                and add more highly skilled talent.
staffing capacity, and resulted in not                  Moreover, we have been and will continue
replacing departing staff to address                    to outreach to our congressional clients to
succession planning challenges and skill                ensure they recognize our situation, help
gaps. By the end of fiscal year 2012, for the           focus our work to the highest priority areas,
first time in over 75 years, GAO’s staffing             and help prioritize our work to obtain the
level will drop below 3,000 staff resulting in          maximum benefit in this resource-
an 11 percent reduction in our staff                    constrained environment.
capacity, or 365 people, in only a 2-year
period.                                                 We are also continuing to explore
                                                        opportunities to enhance workforce and
Over the last 2 years, we have implemented              budget flexibilities, increase our
significant reductions across all areas of              effectiveness and efficiency, and further
GAO, including reducing discretionary                   reduce our operating costs. We believe
spending and reducing or deferring planned              these efforts have the potential to yield long-
investments. However, given that about 81               term benefits to GAO, the Congress, and
percent of our budget funds staff                       the nation. For example, we are
compensation and benefits and with the
deep cuts already taken in our infrastructure
                                                        •   optimizing the space in our
spending, reducing the size of our workforce
                                                            headquarters facility, which will provide
could not be avoided. While we have been
                                                            GAO with additional rentable space,
able to achieve staffing reductions through
                                                            thereby providing the potential to attract
attrition, voluntary early retirements, and
voluntary separation incentives without                     a future tenant and increase revenue in
resorting to drastic workforce restructuring,               fiscal year 2013;
such as layoffs, GAO faces succession
challenges as more of our workforce,                    •   pursuing opportunities to reduce our
especially senior managers, become                          physical footprint in a number of our
retirement eligible.                                        field offices through our enhanced
                                                            telework pilot program, to include
                                                            reconfiguring field-office spaces to


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                                      U.S. Government Accountability Office—Fiscal Year 2013 Performance Plan


       support office sharing and, therefore,                         Congress, for fiscal year 2013 we are
       reduce infrastructure costs;                                   seeking a funding level of $526.2 million—a
                                                                      modest increase of 2.9 percent over our
•      conducting a pilot to expand our video-                        fiscal year 2012 level. This funding
       conference capability and information                          represents the first step in rebuilding our
       sharing to enhance our workforce                               staff capacity to a level that will enable us to
       flexibility and further reduce travel costs;                   optimize the benefits we yield for the
                                                                      Congress and the nation, provide insightful
•      exploring alternative ways to deliver our                      analyses on the most important priorities for
       products to the Congress and the public                        congressional oversight, and help improve
       more efficiently and effectively;                              government performance, accountability,
                                                                      and transparency.
•      evaluating our model for utilizing staff on
       engagements to enhance our agility and                         Our fiscal year 2013 budget request
       responsiveness; and                                            includes funds to achieve an FTE level of
                                                                      3,046 (3,100 staff)—a down payment
•      assessing opportunities to reengineer                          towards our target goal of 3,250 FTEs,
       our engagement-management process                              cover mandatory funding increases, and
       and identify areas that can be                                 partially restore essential funding deferred
       streamlined or standardized to yield                           or eliminated in prior years because of
       improvements in the efficiency of our                          budget constraints for staff recognition and
       work without sacrificing quality.                              benefits programs, essential engagement
                                                                      support, and critical investments in facilities
In fiscal year 2013 and beyond, it will be                            and information technology. Reductions in
critical for GAO to not only reap the benefits                        staff recognition and benefits programs
of our current cost-cutting and efficiency                            jeopardize our ability to recruit and retain
actions, but to begin to rebuild our staff                            staff when other agencies, nonprofit
capacity to our target goal of 3,250 staff to                         institutions, and private firms with whom we
                                                                      compete can offer these benefits. Continual
ensure that GAO has the depth,
                                                                      deferral of needed investments in our
organizational agility, and broad-based skills
                                                                      systems and building will ultimately diminish
needed to contribute to the vast array of
                                                                      our productivity and effectiveness and
topics about which the Congress seeks our
                                                                      potentially lead to more costly repairs.
analysis and advice.
                                                                      A summary of our funding sources is shown
In light of GAO’s commitment to minimize
                                                                      in table 2.
costs and improve efficiencies while
maintaining the quality of our support to the
                              Table 2: Fiscal Year 2011–2013 Source of Funds
                                            (Dollars in thousands)
                                  Fiscal year 2011                Fiscal year 2012                Fiscal year 2013
                                       actual                     revised estimate                    request
    Funding source           Staffa    FTEs     Amount       Staffa     FTEs     Amount      Staffa   FTEs     Amount

    Appropriation                      3,192   $546,075                 2,982   $511,296              3,037   $526,233
    Reimbursable
    programs                              20         6,648                 18        7,977               9           4,717

    Offsetting collections                        15,031                           22,304                        24,318
    Total resources          3,134     3,212   $567,754      2,985      3,000   $541,577     3,100    3,046   $555,268
a
    Number of staff on board at year end.


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                           U.S. Government Accountability Office—Fiscal Year 2013 Performance Plan


In addition to our appropriation request,           subcommittees. Consequently, the scope of
GAO estimates that about $4.7 million in            our work is broad-based which allows us to
reimbursements from program and financial           respond to domestic and international
audits will be available to offset our costs.       challenges, such as threats confronting U.S.
In accordance with authorizing legislation,         national security interests; fiscal
these activities include                            sustainability and debt challenges;
                                                    economic recovery and restored job growth;
•   program reviews of TARP;                        and advances in science, technology,
                                                    engineering, and mathematics. In covering
•   financial statement audits of the               the following mission goals and objectives,
    Federal Housing Finance Agency                  GAO seeks not only to help position the
    (FHFA) and the Consumer Financial               government to better manage risks that
    Protection Bureau (CFPB); and                   could compromise the nation’s security,
                                                    health, and solvency, but also to identify
•   operation of the Financial Accounting           opportunities for managing government
    Standards Advisory Board.                       resources wisely for a more sustainable
                                                    future.
In fiscal year 2013, we are also requesting
authority to use $24.3 million in offsetting        Goal 1: Address Current and Emerging
collections, including                              Challenges to the Well-being and
                                                    Financial Security of the American
•   $8.6 million in rental income, primarily        People
    from the U.S. Army Corps of Engineers           •   Financing and Programs to Serve the
    and a potential new tenant, for rental of           Health Needs of an Aging and Diverse
    space in the GAO headquarters                       Population
    building; and                                   •   Lifelong Learning to Enhance U.S.
                                                        Competitiveness
•   $15.7 million from the Federal Deposit          •   Benefits and Protections for Workers,
    Insurance Corporation (FDIC), the                   Families, and Children
    Securities and Exchange Commission              •   Financial Security for an Aging
    (SEC), and the U.S. Treasury                        Population
    Department as reimbursement for an              •   A Responsive, Fair, and Effective
    audit of their financial statements.                System of Justice
                                                    •   Viable Communities
                                                    •   A Stable Financial System and
Our Strategic Plan Illustrates                          Consumer Protection
the Wide Array of Issues That                       •   Responsible Stewardship of Natural
                                                        Resources and the Environment
GAO Covers
                                                    •   A Viable, Efficient, Safe, and
In July 2010 GAO issued our strategic plan
                                                        Accessible National Infrastructure
for fiscal years 2010 through 2015. Our
strategic goals and objectives reflect the          Goal 2: Respond to Changing Security
wide array of national and international            Threats and the Challenges of Global
issues that GAO covers in our mission to            Interdependence
support the Congress and, in the case of            •    Protect and Secure the Homeland from
goal 4, our efforts to ensure our internal               Threats and Disasters
operations support that mission. GAO                •    Ensure Military Capabilities and
serves every standing congressional                      Readiness
committee and about 70 percent of their


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                          U.S. Government Accountability Office—Fiscal Year 2013 Performance Plan


•   Advance and Protect U.S. Foreign               productivity, and to serve as a leading-
    Policy Interests                               practices agency. In 2011, GAO was once
•   Respond to the Impact of Global                again recognized as one of the “Best Places
    Market Forces on U.S. Economic and             to Work.” The annual survey conducted by
    Security Interests                             the Partnership for Public Service identified
                                                   GAO as number 3 in its rankings for all
Goal 3: Help Transform the Federal                 large organizations across the entire federal
Government to Address National                     government, and Washingtonian magazine
Challenges                                         selected GAO as one of the Best Places to
•   Analyze the Government’s Fiscal                Work in Washington, D.C., among private
    Position and Opportunities to                  and public organizations in its annual
    Strengthen Approaches to Address the           rankings.
    Current and Projected Fiscal Gap
•   Identify Fraud, Waste, and Abuse               Performance Measurement
•   Support Congressional Oversight of             To help us determine how well we are
    Major Management Challenges and                meeting the needs of the Congress and
    Program Risks                                  maximizing our value as a leading-practices
                                                   organization, we assess our performance
Goal 4: Maximize the Value of GAO by               annually using a balanced set of
Enabling Quality, Timely Service to the            quantitative performance measures that
Congress and Being a Leading Practices             focus on four key areas—results, client,
Federal Agency                                     people, and internal operations.
•   Improve efficiency and effectiveness in
    performing our mission and delivering          Results: Focusing on results and the
    quality products and services to the           effectiveness of the processes needed to
    Congress and the American people               achieve them is fundamental to
•   Maintain and enhance a diverse                 accomplishing our mission. To assess our
    workforce and inclusive work                   results, we measure financial benefits, other
    environment through strengthened               (nonfinancial) benefits, GAO
    recruiting, retention development, and         recommendations implemented, and
    reward programs                                percentage of new products with
•   Expand networks, collaborations, and           recommendations.
    partnerships that promote professional
    standards and enhance GAO’s                    Client: To judge how well we are serving
    knowledge, agility, and response time          our client, we measure the number of
•   Be a responsible steward of GAO’s              congressional hearings where we are asked
    human, information, fiscal,                    to present expert testimony as well as our
    technological, and physical resources          timeliness in delivering products to the
                                                   Congress.
GAO’s High Performance Due to
Dedicated Workforce                                People: As our most important asset, our
GAO achieves a high level of performance           people define our character and capacity to
through the outstanding efforts of our             perform. A variety of data sources,
professional, multidisciplinary, and diverse       including an internal survey, provide
staff. Recognizing that GAO’s                      information to help us measure how well we
accomplishments are a direct result of our         are attracting and retaining high-quality staff
dedicated workforce, we continuously strive        and how well we are developing,
to maintain a work environment that                supporting, using, and leading staff.
promotes employee well-being and

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                           U.S. Government Accountability Office—Fiscal Year 2013 Performance Plan


Internal operations: Our mission and                We may adjust these targets after they are
people are supported by our internal                initially published when our expected future
administrative services, including                  work or level of funding provided warrants
information management, building                    doing so. If we make changes, we include
management, knowledge, human capital,               the changed targets in later documents,
and financial management services.                  such as this performance plan, and indicate
Through an internal customer satisfaction           we have changed them. For instance, we
survey, we gather information on how well           lowered our initial fiscal year 2012 financial-
our internal operations help employees get          benefits target from $42 billion, as reported
their jobs done and improve employees’              in the fiscal year 2012 performance budget
quality of work life.                               in January 2011, to $40 billion. Even
                                                    though our actual documented fiscal year
Setting Performance Targets                         2011 financial benefits to the federal
To establish targets for all of our measures,       government was $45.7 billion, in fiscal year
we consider our past performance, including         2012 we will have fewer resources, which
recent patterns and 4-year rolling averages,        will likely impact our ability to meet our
as well as relevant upcoming events and             original target.
external factors that influence our work. On
the basis of this information, the teams and        An agencywide summary of our annual
offices that are directly engaged in the work       performance measures and targets for fiscal
discuss with our top executives their views         years 2008-2013 is included in table 3.
of what we have planned to accomplish in
the strategic plan and what they believe            For more details on how we measure our
they can accomplish in the upcoming fiscal          performance, including details on our fiscal
year. The GAO Executive Committee then              year 2011 performance, please see our
establishes targets for the performance             Fiscal Year 2011 Performance and
measures.                                           Accountability Report at
                                                    http://www.gao.gov/products/GAO-12-4SP.




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                                        U.S. Government Accountability Office—Fiscal Year 2013 Performance Plan


                     Table 3: Agencywide Summary of Annual Measures and Targets
                                                          2008        2009           2010         2011        2012         2013
    Performance measure                                  actual      actual         actual       actual      target       target
    Results
    Financial benefits (Dollars in billions)             $58.1a        $43.0         $49.9        $45.7       $40.0        $40.0
    Nonfinancial benefits                                 1,398        1,315         1,361        1,318       1,200        1,200
    Past recommendations
    implemented                                             83%         80%           82%          80%          80%          80%
    New products with
    recommendations                                         66%         68%           61%          68%          60%          60%
    Client
    Testimonies                                              298         203           192          174          180          180
    Timelinessb                                             95%         95%           95%          95%          90%          90%
    People
    New hire rate                                           96%         99%           95%          84%          95%          95%
    Retention rate
       With retirements                                     90%         94%           94%          92%          90%          90%
       Without retirements                                  93%         96%           96%          96%          94%          94%
    Staff developmentc                                      77%         79%           79%          79%          76%          76%
    Staff utilizationc, d                                   75%         78%           77%          78%          75%          75%
    Effective Leadership by
    Supervisorsc, e                                         81%         83%           83%          83%          80%          80%
    Organizational climatec                                 77%         79%           79%          80%          75%          75%
    Internal operationsf
    Help to get job done                                    4.00        4.03           3.94          N/A        4.00         4.00
    Quality of work life                                    4.01        4.01           3.94          N/A        4.00         4.00

a
    In fiscal year 2008, we recorded several unexpected and large financial benefits that significantly contributed to our performance.
b
    The timeliness measure is based on one question on a form sent out to selected clients. The response rate for the form in fiscal
year 2011 was 25 percent, and 98 percent of the clients who responded answered this question. The percentage shown in the table
represents the percentage of respondents who answered favorably to this question on the form.
c
    These measures are derived from our annual agencywide employee feedback survey. From the staff who expressed an opinion,
we calculated the percentage of those who selected favorable responses to the related survey questions. Responses of “no basis to
judge/not applicable” or “no answer” were excluded from the calculation. While including these responses in the calculation would
result in a different percentage, our method of calculation is an acceptable survey practice, and we believe it produces a better and
more valid measure because it represents only those employees who have an opinion on the questions.
d
    Our employee feedback survey asks staff how often the following occurred in the last 12 months: (1) my job made good use of my
skills, (2) GAO provided me with opportunities to do challenging work, and (3) in general, I was utilized effectively.
e
    In fiscal year 2009 we changed the name of this measure from “Leadership” to its current nomenclature to clarify that the measure
reflects employees’ satisfaction with their immediate supervisor’s leadership. In fiscal year 2010, we changed one of the questions
for this measure.
f
    For our internal operations measures, we ask staff to rank 32 internal services available to them and to indicate on a scale from 1 to
5, with 5 being the highest, their satisfaction with each service. We will report actual data for fiscal year 2011 once data from our
December 2011 internal customer satisfaction survey has been analyzed.




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                         U.S. Government Accountability Office—Fiscal Year 2013 Performance Plan


Budgetary Resources by Goal
Table 4 provides an overview of how our           allocated among our strategic goals for
human capital and budgetary resources are         fiscal years 2011 through 2013.


                        Table 4: Budgetary Resources by Strategic Goal
                                      (Dollars in millions)
                                    Fiscal year 2011      Fiscal year 2012 Fiscal year 2013
                                         actual                estimate         request
Strategic goal                      FTEs      Amount        FTEs Amount      FTEs Amount
Goal 1                              1,352         $245      1,264      $224  1,282      $234
Address current and emerging
challenges to the well-being and
financial security of the American
people
Goal 2                                817         $145        768      $150    780      $143
Respond to changing security
threats and the challenges of
global interdependence
Goal 3                                944         $164        876      $152    890      $161
Help transform the federal
government to address national
challenges
Goal 4                                 99          $14         92       $16     94       $17
Maximize the value of GAO by
enabling quality, timely service
to the Congress and being a
leading practices federal agency
Total budgetary resources           3,212         $568      3,000      $542  3,046      $555




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                            U.S. Government Accountability Office—Fiscal Year 2013 Performance Plan




Performance Plans by Strategic                        constitutional responsibilities by focusing on
                                                      work that helps address the current and
Goal                                                  emerging challenges affecting the well-
                                                      being and financial security of the American
The following sections address performance            people.
results, strategic objectives, and plans for
each of our four strategic goals. These                   GAO Teams Contributing to Goal 1
objectives, along with the performance                    Education, Workforce, and Income Security
goals and key efforts that support them, are              Financial Markets and Community Investment
discussed fully in our strategic plan, which is           Health Care
available on our website at www.gao.gov.                  Homeland Security and Justice
Specifically, for goals 1, 2, and 3—our                   Natural Resources and Environment
external goals—we present performance                     Physical Infrastructure
results for the three annual measures that                Supporting GAO Office
we assess at the goal level.                              General Counsel

Goal 1
Our first strategic goal upholds our mission
to support the Congress in carrying out its

The following table presents selected benefits attributable to Goal 1 in fiscal year 2011.

                      Table 5: Selected Goal 1 Benefits in Fiscal Year 2011
 Financial benefits    Informed legislation aimed at reducing payments to Medicare
                       Advantage Program ($3.7 billion)
                       Prompted elimination of seller-funded down-payment assistance for
                       Federal Housing Administration–insured mortgages ($2.7 billion)
                       Identified concerns about Department of Energy (DOE) management of
                       its Loan Guarantee Program ($2.0 billion)
 Other                 Improved disclosure of pension plan information
 (nonfinancial)
                       Identified and helped remove registered sex offenders employed at
 benefits
                       schools or child care facilities
                       Helped increase enforcement against nursing homes providing poor
                       quality care
                       Improved contracting opportunities for small business
 Testimonies           Military and veterans disability system
                       Overlap in federal employment and training programs
                       U.S. Postal Service (USPS) fiscal sustainability
                       Medicare and Medicaid fraud, waste, and abuse




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                                 U.S. Government Accountability Office—Fiscal Year 2013 Performance Plan


A summary of Goal 1 performance results and targets is shown in the following table.

            Table 6: Strategic Goal 1’s Annual Performance Results and Targets
                                      (Dollars in billions)
                                       2008       2009      2010  2011    2012                                  2013
    Performance measures              actual actuala actualb     actual targetc                                target
    Financial benefits                           $19.3        $12.1        $17.8       $12.6        $11.0        $9.7
    Other (nonfinancial) benefits                   226         224          233          243          225        225
    Testimonies                                     123           85           86          84           85          85
a
  In fiscal year 2009, we did not meet the target for goal 1 financial benefits. Because financial benefits often result
from work completed in prior years, we set our fiscal year 2009 target on the basis of our assessment of the progress
agencies were making in implementing our past recommendations.
b
  In fiscal year 2010, we exceeded our target for goal 1 financial benefits by $4.4 billion due to higher than estimated
savings from our work on the Medicare Advantage program and insurance claims for Federal Housing Administration
insured mortgages.
c
  In fiscal year 2012, given that our resources have been significantly reduced below the level that we initially
requested we have adjusted our targets accordingly. Our fiscal year 2012 target for financial benefits has been
reduced by $6.0 billion from our initial target reported in our fiscal year 2012 performance budget in January 2011.
Similarly, the fiscal year 2012 target for testimonies has been reduced by 5.

Table 7 provides examples of work we plan to conduct during fiscal years 2012 and 2013 under
Goal 1.

Table 7: Examples of Planned Work under Goal 1
 Financial Security
   • Evaluate reforms to the financial regulatory structure
      • Evaluate consumer protections for financial services and products
      • Evaluate financial literacy programs
    Social Programs
     • Review Medicare and Medicaid payment methods and program management
      • Assess implementation of the Patient Protection and Affordable Care Act
      • Assess the health care provided to veterans and military families
      • Assess quality and oversight of online learning programs
    Effective Systems
     • Review federal efforts to develop renewable energy, energy efficient technologies, and
         mitigating the environmental effects of energy production
      • Identify overlap and duplication of federal natural resources stewardship
      • Assess USPS plans for restructuring to address its financial outlook and condition
      • Review federal efforts to promote affordable telecommunications services
      • Assess alternative methods for financing federal surface transportation infrastructure
        investments




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                           U.S. Government Accountability Office—Fiscal Year 2013 Performance Plan


Goal 2
Our second strategic goal focuses on
helping the Congress and the federal                     Primary GAO Teams Contributing to Goal 2
government in responding to changing                     Acquisition and Sourcing Management
security threats and the challenges of global            Defense Capabilities and Management
interdependence. The federal government is               Homeland Security and Justice
working to promote foreign policy goals,                 International Affairs and Trade
sound trade policies, and other strategies to            Supporting GAO Teams and Offices
advance the interests of the United States               Financial Markets and Community Investment
and its allies. The federal government is                Information Technology
also working to balance national security                Natural Resources and Environment
demands overseas and at home with                        General Counsel
demands related to an evolving national
security environment.
The following table presents selected benefits attributable to Goal 2 in fiscal year 2011.

                  Table 8: Selected Goal 2 Benefits in Fiscal Year 2011
Financial benefits Contributed to the Department of Defense’s (DOD) decision to cancel
                   the Manned Ground Portion of the Army’s Future Combat System
                   ($11.2 billion)
                     Contributed to the termination of the Transformational Satellite
                     Communications System ($5.3 billion)
                     Contributed to the termination of the Multiple Kill Vehicle ($2.7 billion)
Other                Identified duplication between DOD and Department of State security
(nonfinancial)       assistance programs
benefits
                     Improved planning and information sharing among multiple agencies to
                     reduce redundancy in economic development spending in Afghanistan
                     Helped DOD strengthen its ability to provide trained and ready forces for
                     military operations
                     Helped clarify fighter aircraft requirements and shortfalls to better inform
                     future budget decisions
Testimonies          Ensuring readiness of the Department of State’s diplomatic security
                     Enhancing cost sharing in Iraq
                     DOD cost overruns
                     Littoral Combat Ship acquisitions




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                                U.S. Government Accountability Office—Fiscal Year 2013 Performance Plan


A summary of Goal 2 performance results and targets are shown in the following table

            Table 9: Strategic Goal 2’s Annual Performance Results and Targets
                                      (Dollars in billions)
                                       2008      2009       2010 2011   2012    2013
    Performance measures             actual actual actuala actual targetb      target
    Financial benefits                         $15.4       $12.4       $20.5       $25.9      $11.4       $11.4
    Other (nonfinancial) benefits                 468        457          444        447         450         450
    Testimonies                                    93          67          58         48          50          50
a
 In fiscal year 2010, we exceeded our target for goal 2 financial benefits by $6.7 billion. We recorded larger than
anticipated financial benefits from reductions DOD made to the Army’s Future Combat System vehicle program and
the Missile Defense Agency’s cancellation of the Kinetic Energy Interceptor program and second airborne laser
aircraft prototype.
b
  In fiscal year 2012, given that our resources have been significantly less than we initially requested we have
reduced our targets accordingly. We have reduced our target for financial benefits by $2.6 billion from our initial
estimate reported in our fiscal year 2012 performance budget in January 2011. Similarly, we have reduced the target
for testimonies by 20. Conversely, based on actual data the target for nonfinancial benefits has been increased by
105.

Table 10 provides examples of work we plan to conduct during fiscal years 2012 and 2013
under Goal 2.

                         Table 10: Examples of Planned Work under Goal 2

    Weapon Systems Costs
      • Assess the soundness and efficiency of DOD’s highest cost weapon acquisition programs
      • Evaluate the effect of recent weapon system acquisition reforms and policy changes
      • Assess overlap, duplication, and fragmentation among defense programs and activities
    Foreign Operations
      • Assess the management of logistics and contractor support for the drawdown in
        Afghanistan and Iraq
      • Monitor the transition from a military-led to a civilian-led presence in post conflict areas
      • Assess the efficiency and fiscal sustainability of foreign assistance
    Cyber Security
      • Assess DHS’s efforts to enhance the resiliency of critical national assets, networks, and
        systems
      • Review the effectiveness of computer and network security at federal agencies
      • Assess efforts to manage and protect the computer information systems and networks that
        support the nation’s critical infrastructure
    Other Global Threats
      • Evaluate the effectiveness of government programs designed to protect critical
        technologies




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                             U.S. Government Accountability Office—Fiscal Year 2013 Performance Plan


   • Review U.S. and foreign efforts to deter, detect, and thwart terrorists aiming to disrupt the
     international aviation system
   • Review the coordination of federal strategies, resources and results for enforcing U.S.
     immigration laws


Goal 3
Our third strategic goal is to help transform              Primary GAO Teams Contributing to Goal 3
the federal government to address national                 Applied Research and Methods
challenges through a focus on the                          Financial Management and Assurance
collaborative and integrated elements                      Forensic Audits and Investigative Service
needed for the federal government to                       Information Technology
achieve results. Our work under this goal                  Strategic Issues
includes assessing the government’s fiscal                 General Counsel (bid protest and appropriation
position and options for closing the gap, as               law decisions)
well as identifying management challenges,                 Supporting GAO Teams and Offices
program risk; and fraud, waste, and abuse.                 Acquisition and Sourcing Management
                                                           Natural Resources and Environment
                                                           General Counsel (supporting other Goal 3 work)


The following table presents selected benefits attributable to Goal 3 in fiscal year 2011.

                      Table 11: Selected Goal 3 Benefits in Fiscal Year 2011
 Financial benefits     Improved oversight of critical border surveillance systems ($1.6 billion)
                        Increased transparency, reducing improper federal payments ($946
                        million)
                        Contributed to Census Bureau’s updated cost model ($602 million)
 Other                  Identified tax delinquents receiving federal benefits to explore ways to
 (nonfinancial)         increase collection of unpaid taxes
 benefits
                        Improved and modernized government audit standards to be used by
                        federal, state, and local auditors
                        Helped the Internal Revenue Service (IRS) identify ways to reduce
                        delays in resolving identity theft victims’ tax filing issues
 Testimonies            Coast Guard Deepwater Program
                        Tax Gap Complexity
                        DOD Financial Management
                        GPRA Modernization Act




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                                  U.S. Government Accountability Office—Fiscal Year 2013 Performance Plan


A summary of Goal 3 performance results and targets is shown in the following table.


            Table 12: Strategic Goal 3’s Annual Performance Results and Targets
                                      (Dollars in billions)
                                        2008      2009      2010 2011     2012                                    2013
    Performance measures              actual actual actuala actuala targetb                                     targetc
    Financial benefits                            $23.4       $18.5        $11.6         $7.2         $7.3         $7.8
    Other (nonfinancial) benefits                    704        634          684          628          525          525
    Testimonies                                       76          49           45           39           40           40
a
  Our fiscal year 2010 and 2011 Goal 3 financial benefits were less than our target. Because financial benefits often
result from work completed in prior years, we set our target based on an assessment of the progress agencies make
in implementing our recommendations.

b
 Our fiscal year 2012 target for financial benefits is $3.7 billion less than what we reported in our fiscal year 2012
performance budget in January 2011. Similarly, the fiscal year 2012 target for nonfinancial benefits has been
reduced by 105, and the fiscal year 2012 target for testimonies has been reduced by 17. These targets have been
reduced in part due to the steady decline in financial benefits for this goal over the past 4 years, as well as due to the
reduced resources available to GAO in fiscal year 2012 when compared to previous years.

c
 Fiscal year 2013 financial benefits for Goals 1 through 3 do not sum to the total agencywide target as we have left
$11.1 billion of the financial benefits target unassigned. Our experience leads us to believe we can meet the agency
target, but it is premature at this time to assign this amount to specific goals.

Table 13 provides examples of work we plan to conduct during fiscal years 2012 and 2013
under Goal 3.

                          Table 13: Examples of Planned Work under Goal 3

    Management Challenges/Risks
      • Review DOD financial-management improvement efforts
      • Review the effectiveness of federal agencies to provide secure, reliable, and fast Internet
        and web connections
      • Assess the government’s ability to protect personal information
      • Review the government’s progress in using technology to store, preserve, and share public
        records
      • Assess federal agencies’ reliance on contractors and their ability to provide effective
        contract management and oversight
      • Identify ways to improve NASA’s acquisition of major space flight projects
      • Identify critical skills gaps and related human capital issues across the government




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                           U.S. Government Accountability Office—Fiscal Year 2013 Performance Plan


              Table 13: Examples of Planned Work under Goal 3 (continued)

 Accountability
   • Conduct annual financial audits of the IRS, SEC , FDIC, TARP, CFPB, FHFA, the Bureau of
     the Public Debt, and consolidated financial audit of the federal government
   • Conduct audits of federal internal controls needed to ensure accountability over resources
     and payments, including improper payment controls
   • Identify fraud, waste, and abuse in federal programs
   • Assess the implementation of the GPRA Modernization Act
 Financial Effectiveness
   • Assess DOE’s priorities for scientific investment
   • Assess and promote the application and use of information technology (IT) investment
     management best practices across the government
   • Review federal management and effectiveness in carrying out IT acquisition, development,
     and integration efforts
 Fiscal Condition of the Government
   • Evaluate government efforts to reduce the gap between taxes owed and taxes collected
   • Review issues related to financing the federal government’s growing debt
 Technology Assessments
   • Continue work on past areas of study, as deemed necessary by the Congress, potentially
     including topics such as homeland security, information technology, and climate change
   • Expand to other areas as determined by congressional needs, including potential topics
     such as nanotechnology, synthetic biology, and hypersonic aviation


Goal 4
Our fourth goal is to maximize the value of          Leading GAO Office for Goal 4
GAO by enabling quality, timely service to           Chief Administrative Officer (CAO/CFO)
the Congress and being a leading practices           Primary GAO Offices Contributing to Goal 4
federal agency through an internal focus on          Controller and Administrative Services
improving efficiency and effectiveness in            Field Operations
performing our work; maintaining and                 Human Capital
enhancing a diverse workforce; expanding             Information Systems and Technology Services
collaboration to promote professional                Knowledge Services
standards; and being a responsible steward           Professional Development Program
of our resources.                                    Supporting GAO Offices
                                                     Applied Research and Methods
                                                     Strategic Planning and External Liaison
                                                     Congressional Relations
                                                     Opportunity and Inclusiveness
                                                     Quality and Continuous Improvement
                                                     Public Affairs
                                                     General Counsel



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                          U.S. Government Accountability Office—Fiscal Year 2013 Performance Plan




The following table presents selected accomplishments attributable to Goal 4 in fiscal year
2011.

               Table 14: Selected Goal 4 Accomplishments in Fiscal Year 2011
 Enhancing support       Continued to pilot our e-report format to provide faster and easier
 for reporting on our    Internet access to key aspects of our reports
 work
                         Broadened our use of social media technologies to help reach new
                         external audiences by launching Facebook and Flickr pages and
                         increasing our use of Twitter to communicate our findings
 Promoting a fair and   Completed delivery of Part I and began Part II of our diversity
 unbiased work          training, which is focused on discussing team-specific areas of
 environment            concern regarding diversity and inclusion, and developing solutions
                        Issued a new Diversity and Inclusion statement
                        Finalized the first comprehensive collective bargaining agreement
                        with IFPTE, GAO Employees Organization, Local 1921, that sets the
                        agreed-upon working conditions, processes, and rights of the parties
                        Negotiated with IFPTE in good faith and worked constructively with
                        our Employee Advisory and Diversity Advisory Committees to reach
                        agreement on several specific agency actions that affect employee
                        working conditions
 Enhancing              Worked with the International Organization of Supreme Audit
 professional           Institutions (INTOSAI) to use the INTOSAI Journal to ensure broad
 standards and          understanding of new INTOSAI standards
 collaboration with
                        Leveraged relationships with leading organizations and experts to
 others
                        convene Comptroller General Forums to gather perspectives in
                        areas of national concern—including municipal ratings and financial
                        literacy
                        Leveraged technology to enable our experts to provide “virtual
                        presentations” at several intergovernmental audit forums




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                           U.S. Government Accountability Office—Fiscal Year 2013 Performance Plan


Table 15 provides examples of work we plan to conduct during fiscal years 2012 and 2013
under Goal 4.

                            Table 15: Planned Work under Goal 4

 Human Capital Management
   • Implementing new performance-management and compensation systems
    •   Focusing on succession planning
    •   Shifting our training focus to provide more “just-in-time” training
    •   Fully implementing a new system that will support all essential HR functions,
        including self service and electronic workflow

 Engagement Efficiency
    • Completing an end-to-end analysis of our engagement process and implementing
       actions to significantly improve efficiency while maintaining adherence to essential
       quality standards
    •   Analyzing our staff utilization model and implementing changes to enhance our
        agility and responsiveness
    •   Continuing pursuing alternative methods for communicating the results of our work
        including significantly improving our ability to quickly and easily provide important
        content in easy-to-use formats

 Responsible Agency Stewardship
    • Continuing to pursue operational efficiencies in administrative support areas
    •   Conducting a pilot of expanded telework and workspace sharing that will reduce
        infrastructure costs and enhance employee flexibility




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                           U.S. Government Accountability Office—Fiscal Year 2013 Performance Plan


Management Challenges                               challenge over the last 10 years because of
                                                    the substantial effort necessary to put
The Comptroller General, the Executive              effective programs in place. In the ensuing
Committee, and other senior executives              years, we have implemented a multitude of
identify management challenges through              actions to improve building and personnel
the agency’s strategic planning,                    security, including development of continuity
management, internal control, and                   of operations plans and disaster
budgeting processes. We monitor our                 preparedness. While we still have several
progress in addressing the challenges               projects under way or planned to enhance
through our annual performance and                  our safety, security, and emergency
accountability process. Under strategic goal        preparedness functions, we believe that
4, several performance goals and                    reporting physical security as a
underlying key efforts focus attention on           management challenge is no longer
each of our management challenges. We               warranted. In our review of these programs
use a balanced scorecard approach for               for this year’s report, we have determined
quarterly monitoring of these and other             that our programs are mature; meet federal
critical initiatives, and we report each year       requirements; and provide appropriate
on our progress toward our performance              protections for our people, property, and
goals. Each year, we ask our Inspector              other assets. Embedded in our programs
General (IG) to examine management’s                are procedures for continuous monitoring of
assessment of the challenges and the                threats and changing requirements and
agency’s progress in addressing them.               practices, and processes for evolving our
                                                    programs, as needed. We are confident that
For many years, we have focused high-               we have the ability to respond to and
level management attention on three                 address new threats and emergencies as
challenges—physical security, information           they arise.
security, and human capital. For fiscal year
2012, we are removing the first two of these        Information Security Challenge
challenges, as we have advanced our                 Since our fiscal year 2002 Performance and
security programs’ maturity levels to a point       Accountability Report, we have reported
where we have programs in place to                  information security as a management
adequately protect our people, property,            challenge because of the magnitude of risk
and other assets; continuously monitor for          associated with weaknesses identified
threats; and respond as needed when new             during internal reviews and independent
threats arise. We will continue focusing            evaluations of our information security
high-level management attention on human            program. For example, we did not have a
capital issues and have identified several          comprehensive disaster recovery program
high-priority areas for fiscal year 2012. In        dealing with the continuity of information
addition, as discussed in detail below, we          technology (IT) services and had not
have identified a new challenge related to          implemented a comprehensive intrusion
improving the efficiency of our engagements         detection strategy to provide effective
process.                                            compensating security controls against
                                                    malware and external threats. In addition,
Physical Security Challenge                         we needed to ensure that our policies and
We identified physical security as a                procedures were consistent with federal
management challenge in our 2001                    information-security governance.
Performance and Accountability Report as a
result of the September 11, 2001, terrorist         Through sustained commitment and top
attacks and the anthrax incidents. We               leadership support, we have developed and
continued reporting physical security as a          implemented an information systems


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                          U.S. Government Accountability Office—Fiscal Year 2013 Performance Plan


security program that comprehensively              solutions to ensure accuracy and efficiency
addresses risks and provides for continuous        in human capital processes and
evolution of our processes and controls. Of        management.
note, our program has been assessed by
our IG every year since 2003 and, for the          Engagement Efficiency Challenge
past 3 years, has been found to be                 In fiscal year 2012, we will be addressing a
consistent with the requirements of the            new management challenge focused on
Federal Information Security Management            improving the efficiency of how we conduct
Act of 2002. As such, we have determined           and support our engagements. With the
that reporting information security as a           many complex challenges facing the
management challenge is no longer                  Congress and the nation and declining
warranted. However, given the constantly           budgets—including our own—we need to
evolving nature of information security            look for ways to produce our reports and
threats, we will maintain management focus         analyses more quickly and efficiently
on continuing to support a robust security         without sacrificing quality. To address this
program.
                                                   challenge, we have identified three areas of
                                                   opportunity for improved efficiency and will
Human Capital Challenge
                                                   be taking the following steps in these areas
Given the fiscal changes affecting federal
                                                   in fiscal years 2012 and 2013.
agencies, we are facing an era of austere
budgets and the associated effects on our
                                                   Managing and conducting engagements.
ability to hire, retain, and motivate a top-
                                                   While we have relieved some administrative
performing workforce. At the same time,
                                                   burdens in managing and conducting
demand for our work remains high. While
                                                   engagements by streamlining certain
we have achieved many successes in
                                                   business processes and improving
recruiting and hiring top-notch diverse
                                                   technology support, more work remains to
candidates, providing outstanding entry-
                                                   significantly improve our efficiency. The way
level development training, and offering
                                                   in which we plan and conduct our
employees a wide range of highly desired
                                                   engagements has changed little over the
benefits programs, it may be difficult to
                                                   years, and the business process for most
continue to build on these successes. As a
                                                   types of GAO engagements is
result, the overarching human-capital
                                                   fundamentally the same. Accordingly, we
challenge that we face now, and for the
                                                   have begun an end-to-end analysis of our
foreseeable future, is ensuring that we
                                                   engagement management process to
continue to support the mission of the
                                                   identify areas for improvements in efficiency
agency with the right resources, where and
                                                   while maintaining adherence to essential
when they are needed, in the face of
                                                   quality standards.
declining budgets, and provide meaningful
rewards and recognition needed to retain
                                                   Utilizing resources. Our highly professional
our highly skilled workforce. In order to
                                                   workforce, which represents a broad array
ensure continued high-quality and timely
                                                   of disciplines, is our most important asset.
service to the Congress in fiscal years 2012       Our work covers the breadth of government
and 2013, we will focus our efforts on a few       and requires that our employees frequently
top priorities to sustain an agile, well-          master intricate details of federal programs
trained, balanced, diverse workforce. These        and agency operations to which they have
priority areas will include succession             sometimes have had little previous
planning, focused training, targeted hiring,       exposure. Their ability to do so is a hallmark
new performance management and                     of a “GAO analyst” and is critical to our
compensation systems, and new technology           ability to respond to changing congressional


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                           U.S. Government Accountability Office—Fiscal Year 2013 Performance Plan


needs. However, we could do more to                 of international and national issues that
capitalize on our employees’ flexibility and        affect the political and social environment in
agility when assigning work. We need to             which we work; and our speakers’ series.
improve our ability to multitask staff across
multiple engagements, tapping needed                GAO’s advisory boards and panels will
skills and expertise where and when they            support our strategic and annual work
are needed. As a result, we will evaluate our       planning by alerting us to issues, trends,
current model for utilizing staff on                and lessons learned across the national and
engagements and identify changes to                 international audit community that we
enhance our agility and responsiveness.             should factor into our work.

Communicating our message. In recent                During fiscal years 2012 and 2013, GAO will
years, the way in which the world                   rely on the following:
communicates has changed dramatically as
a result of electronic media. While our             The Comptroller General’s Advisory
findings and conclusions are a standard of          Board, whose 40 or so members from the
excellence and accepted authoritative               public, private, and nonprofit sectors have
statements on the functioning of federal            broad expertise in areas related to our
agencies and programs, producing a typical          strategic objectives.
GAO report can be made more efficient.
                                                    The Domestic Working Group, which is
Furthermore, the reports do not output with
                                                    composed of the Comptroller General and
ease. We have made significant progress in
                                                    the heads of 19 federal, state, and local
the past year tailoring the presentation of
                                                    audit organizations that meet informally to
the results of our work to be more web
                                                    exchange information and pursue
friendly; however, this process adds another
                                                    opportunities to collaborate on
step to an already multilayered report-
                                                    accountability issues that impact all levels of
writing and production process. In addition,
                                                    government.
we have tremendous amounts of valuable
content in existing reports that could be
                                                    The Global Working Group (GWG), which
quickly repurposed and in-house expertise
                                                    provides an opportunity for selected
that should be leveraged to inform
                                                    Auditors General from around the world to
Congressional decision making on key
                                                    informally discuss emerging issues of
issues of national importance. Thus, we will
                                                    concern, as well as to explore ways to work
continue to assess our clients’ and audited
                                                    more closely together.
agencies’ key information needs and
communication-style preferences, and                We also will continue to work with a number
explore alternative ways of meeting those           of issue-specific and technical panels to
needs that will enable us to deliver our            improve our strategic and annual work
products to the Congress and the public             planning, such as the following:
more efficiently and effectively, without
sacrificing quality or context.                     The Advisory Council on Government
                                                    Auditing Standards, which provides input
Soliciting Input from Experts                       and recommendations to the Comptroller
                                                    General in his role of promulgating
We will continue to gather information and          government auditing standards, popularly
perspectives for our strategic and annual           known as “the Yellow Book.” These
planning efforts through a series of forums,        standards provide a framework for
advisory boards, and panels; periodic scans         conducting high-quality audits with
                                                    competence, integrity, objectivity, and
                                                    independence. Audits performed in


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                           U.S. Government Accountability Office—Fiscal Year 2013 Performance Plan


accordance with these standards provide             state and local auditors. The forum exists to
information used for oversight,                     improve coordination, communication, and
accountability, transparency, and                   cooperation among its members, private-
improvements in government programs and             sector firms, and other accountability
operations. The council’s work has helped           organizations in order to address common
ensure that the revised standards being             challenges; enhance government
issued in December 2011 are generally               performance, accountability, and
accepted and feasible.                              transparency; and increase public trust.
The Accountability Advisory Council,                The Council of Inspectors General on
which is composed of experts from the               Integrity and Efficiency, a federal IG
financial management community, and                 coordinating council created by statute in
advises GAO on vital and emerging issues            2008 that combines what was formerly
related to federal financial management and         known as the President’s Council on
performance/accountability reporting,               Integrity and Efficiency and the Executive
primarily in conjunction with GAO’s                 Council on Integrity and Efficiency.
continued efforts to audit the U.S.
government’s consolidated financial                 These collaborative relationships have been
statements.                                         instrumental in facilitating GAO’s audit work,
                                                    coordinating work to avoid overlap and
The Executive Council on Information                duplication of effort, and sharing best
Management and Technology, whose                    practices. In fiscal 2012 and 2013, GAO will
members are experts from the public and             plan and hold the 19th Biennial of
private sectors and representatives of              Intergovernmental Audit Forum in June
related professional organizations, and             2012 in the Washington, D.C., metropolitan
which helps us to identify high-risk and            area with expected participation from 500
emerging issues in the IT arena.                    inspectors general, state auditors, and local
                                                    auditors that will convene to address
The Comptroller General’s Educators’                common challenges and enhance
Advisory Panel, composed of deans,                  government performance, accountability,
professors, and other academics from                and transparency.
prominent universities across the United
States, which advises us on strategic               GAO’s primary vehicle for collaborating
planning matters and recruiting, retaining,         internationally is the International
and developing staff.                               Organization of Supreme Audit
                                                    Institutions (INTOSAI)—the professional
Collaborating with Other                            organization of the national audit offices of
Organizations                                       190 countries, plus the European Court of
                                                    Auditors and several associate members.
                                                    GAO will continue to be an active member
In addition to these formal advisory bodies,
                                                    of international teams working on
GAO also networks with federal, state, local,
                                                    INTOSAI’s 2011–2016 strategic goals of
and international officials with similar or
                                                    enhancing (1) professional standards, (2)
complementary missions, notably through
                                                    capacity building, (3) knowledge sharing,
organizations such as the following:
                                                    and (4) organizational excellence. For
                                                    example, we participate in INTOSAI’s
The National Intergovernmental Audit
                                                    knowledge sharing groups on public debt,
Forum and 10 regional intergovernmental
                                                    information technology, environmental
audit forums through which we will consult
                                                    auditing, program evaluation, international
regularly with federal inspectors general and
                                                    money laundering and corruption, and key


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                          U.S. Government Accountability Office—Fiscal Year 2013 Performance Plan


national indicators. GAO chairs the 26-                 membership in the subcommittees of
nation INTOSAI Task Force on the Global                 INTOSAI’s Professional Standards
Financial Crisis, which serves as a forum to            Committee.
share knowledge about the causes and
effect of the crisis.                              •     Directly build the capacity of national
                                                         audit offices around the world through
By collaborating with others, we plan to                 our 4-month International Audit
continue strengthening professional                      Fellowship program. Since the
standards, providing technical assistance,               program’s inception in 1979, more
leveraging resources, and developing and                 than 400 officials from 110 countries
disseminating best practices.                            have participated. GAO has received
                                                         nominations for over 25 participants in
For example, in fiscal years 2012 and 2013,              the 2012 class.
GAO plans to do the following:

•   Continue GAO’s strong partnership and
    leadership of the INTOSAI Task Force
    on the Global Financial Crisis. In Spring
    2012, a joint meeting of the task force
    and the INTOSAI working group on
    public debt will be held in Washington.

•   Continue to advance INTOSAI’s
    capacity-building goal through the
    Comptroller General’s Vice
    Chairmanship through 2013 of the
    steering committee overseeing
    implementation of the Donors Funding
    Initiative. This memorandum of
    understanding between INTOSAI and
    16 donor organizations aims to
    coordinate efforts to strengthen
    Supreme Audit Institutions in
    developing countries. GAO will
    continue to play a significant role in
    focusing the agenda and the dialogue
    on the most critical issues. Meetings
    planned for 2012 could enhance the
    ability for the initiative to draw major
    funding for donors to support SAI
    capacity building, and result in
    matching of significant capacity
    building projects with interested
    donors.

•    Continue to actively participate in
     development, implementation, and
     harmonization of International
     Standards of Supreme Audit
     Institutions (ISSAI) through GAO


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