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 GAO-12-463SP 1 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 GAO-12-463SP 2 U.S. Government Accountability Office—Fiscal Year 2013 Performance Plan Figure 1: Selected Testimony Topics for Fiscal Year 2011 GAO-12-463SP 3 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. GAO-12-463SP 4 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 GAO-12-463SP 5 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. GAO-12-463SP 6 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 GAO-12-463SP 7 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 GAO-12-463SP 8 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. GAO-12-463SP 9 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. GAO-12-463SP 10 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 GAO-12-463SP 11 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 GAO-12-463SP 12 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 GAO-12-463SP 13 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 GAO-12-463SP 14 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 GAO-12-463SP 15 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 GAO-12-463SP 16 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 GAO-12-463SP 17 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 GAO-12-463SP 18 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 GAO-12-463SP 19 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 GAO-12-463SP 20 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 GAO-12-463SP 21 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 GAO-12-463SP 22 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 GAO-12-463SP 23 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 GAO-12-463SP 24 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 GAO-12-463SP 25
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)