[Senate Report 112-219]
[From the U.S. Government Publishing Office]
112th Congress
2d Session SENATE Report
112-219
_______________________________________________________________________
Calendar No. 523
GAO MANDATES REVISION ACT OF 2012
__________
R E P O R T
of the
COMMITTEE ON HOMELAND SECURITY AND
GOVERNMENTAL AFFAIRS
UNITED STATES SENATE
to accompany
S. 3315
TO REPEAL OR MODIFY CERTAIN MANDATES OF THE GOVERNMENT ACCOUNTABILITY
OFFICE
September 19, 2012.--Ordered to be printed
COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS
JOSEPH I. LIEBERMAN, Connecticut, Chairman
CARL LEVIN, Michigan SUSAN M. COLLINS, Maine
DANIEL K. AKAKA, Hawaii TOM COBURN, Oklahoma
THOMAS R. CARPER, Delaware SCOTT P. BROWN, Massachusetts
MARK L. PRYOR, Arkansas JOHN McCAIN, Arizona
MARY L. LANDRIEU, Louisiana RON JOHNSON, Wisconsin
CLAIRE McCASKILL, Missouri ROB PORTMAN, Ohio
JON TESTER, Montana RAND PAUL, Kentucky
MARK BEGICH, Alaska JERRY MORAN, Kansas
Michael L. Alexander, Staff Director
Beth M. Grossman, Deputy Staff Director and Chief Counsel
Carly A. Covieo, Professional Staff Member
Peter P. Tyler, Professional Staff Member, Subcommittee on Federal
Financial Management,
Government Information, Federal Services, and International Security
Nicholas A. Rossi, Minority Staff Director
Clyde E. Hicks, Minority Professional Staff Member
Trina Driessnack Tyrer, Chief Clerk
C O N T E N T S
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Page
I. Purpose and Summary..............................................1
II. Background and Need for the Legislation..........................1
III. Legislative History..............................................2
IV. Section-by-Section Analysis of the Bill, as Reported.............3
V. Evaluation of Regulatory Impact..................................4
VI. Congressional Budget Office Estimate.............................4
VII. Changes in Existing Law Made by the Bill, as Reported............5
Calendar No. 523
112th Congress
SENATE
Report
2d Session 112-219
======================================================================
GAO MANDATES REVISION ACT OF 2012
_______
September 19, 2012.--Ordered to be printed
_______
Mr. Lieberman, from the Committee on Homeland Security and Governmental
Affairs, submitted the following
R E P O R T
[To accompany S. 3315]
The Committee on Homeland Security and Governmental
Affairs, to which was referred the bill (S. 3315) to repeal or
modify certain mandates of the Government Accountability
Office, having considered the same, reports favorably thereon
with an amendment and recommends that the bill do pass.
I. Purpose and Summary
The purpose of this legislation is to make the Government
Accountability Office (GAO) more efficient by eliminating or
reducing its obligation to conduct eight recurring statutorily-
required audits and examinations that once served important
purposes, but now act as unnecessary consumers of GAO's limited
resources.
II. Background and Need for the Legislation
The GAO aids Congress by, among other things, auditing and
examining government programs and reporting to Congress on its
findings. GAO's work sometimes results from the requests of
Congressional committees or subcommittees, and sometimes it
flows directly from a statute mandating GAO to report to
Congress on a particular program, often at set intervals and
with no end date. Although GAO can work with Congressional
requestors to ensure that its work on their request serves
Congress's current needs, GAO has little, if any, flexibility
with respect to statutory mandates; even if it and relevant
Congressional stakeholders agree that the report provides
little benefit to Congress. For example, in the Haitian
Hemispheric Opportunity through Partnership Encouragement
(HOPE) Act of 2008 (19 U.S.C. Sec. 2701-Sec. 2703), Congress
included a requirement for GAO to examine an earned import
allowance program for Haiti every year. In recent years,
however, the program has been virtually inactive, making the
report of little value to Congress. Similarly, the Fiscal Year
(FY) 2004 Legislative Branch Appropriations Act directed GAO to
annually audit the then newly established Senate Preservation
Fund--which funds various activities related to works of art,
historical objects, documents, and materials relating to
historical matters. That Fund, however, spent less than $2,000
in FY 2009 and $3,500 in FY 2010, less than it costs GAO to
conduct and report on its audit.
The Committee has concluded that recurring mandates, many
of which do not include sunset provisions, should be evaluated
from time to time to review the necessity of the report or
audit. S. 3315 is not the first time Congress has taken action
to revise or eliminate GAO mandates; similar provisions have
been included in previous appropriations bills and National
Defense Authorization bills. An example of this is Section 1233
of the Fiscal Year 2010 National Defense Authorization Act
(P.L. 111-84) which eliminated a requirement that the GAO
report quarterly to Congress on the costs of Operation Iraqi
Freedom and Operation Enduring Freedom.
Eliminating unnecessary reports not only will take
unnecessary work off of GAO's plate; it also will allow GAO to
more quickly respond to Congressional requests for assistance
in matters of great importance. Statutorily mandated reports
and audits take priority over other reports requested by
Congress, meaning that statutorily required work, regardless of
its importance or urgency, often pushes more pressing and time-
sensitive Congressional requests to the back of the queue. This
is a particular problem in our current fiscal times; GAO now
sits at its lowest staffing level since 1935. As a result, it
can take GAO from six to nine months simply to begin many new
congressionally requested reports.
Last year, GAO initiated a process under which GAO
conducted an agency-wide evaluation of its 102 recurring
statutory mandates to identify those relating to programs at a
low risk of mismanagement or other problems, or where GAO's
recurring work otherwise generally added little value to the
administration or oversight of the program. After identifying
candidates for elimination, GAO worked with the Congressional
committees of jurisdiction to determine whether the intended
recipients of the reports concurred with GAO's recommendation
to either modify or eliminate the statutory mandate.
S. 3315 is the product of that process. It proposes to
eliminate or reduce eight statutory mandates for GAO to produce
reports that both GAO and the relevant Congressional committees
believe are either no longer necessary, or necessary, but on a
less frequent basis. For the programs covered under the revised
or repealed mandates, Chairs and Ranking Members of Committees
and Subcommittees could still request reports on any particular
issue of interest. It is worth noting that S. 3315 does not
establish any new mandates for GAO, establish any policy or
general requirement for the agency, or affect the agency's
budget.
III. Legislative History
S. 3315 was introduced by Senators Carper, Collins, and
Lieberman on June 20, 2012, and referred to the Senate
Committee on Homeland Security and Governmental Affairs.
The Committee considered S. 3315 at a business meeting on
June 27, 2012, and continued on June 29, 2012. Senator Coburn
offered an amendment to require GAO to examine certain aspects
of the Office of National Drug Control Policy every three
years; the original bill language proposed to dispense with the
existing annual examination requirement entirely. The Committee
adopted the Coburn amendment by a voice vote on June 27.
Senators present for the vote were Lieberman, Akaka, Carper,
Collins, Johnson and Portman.
The Committee then ordered S. 3315 reported to the Senate,
also by voice vote on June 29. Members present for the vote
were Senators Lieberman, Levin, Akaka, Carper, Pryor, Landrieu,
Tester, Begich, Collins, Brown, McCain, Johnson, Portman and
Moran.
IV. Section-by-Section Analysis of the Bill, as Reported
Section 1. Short title
This section establishes the short title of the bill as the
``GAO Mandates Revision Act of 2012''.
Section 2. Repeals and modifications
This section repeals or modifies eight statutory mandates
currently imposed on GAO.
Subsection (a) amends the Arizona-Idaho Conservation Act of
1988 (2 U.S.C. Sec. 2084) to change the annual audit of the
Capitol Preservation Commission to a periodic one occurring at
least once every three years, or more frequently if requested
by the Senate Rules or House Administration Committees.
Subsection (b) amends the Federal Courts Administration Act
of 1992 (P.L. 102-572 Title II Sec. 201(i)) to repeal the
requirement that GAO compute the actuarial liability of the
annuity fund every three years. This requirement is duplicative
of the work currently being performed by an enrolled actuary
and being independently audited by the Administrative Office of
the United States Courts.
Subsection (c) amends section 203 of the Reauthorization
Act for the Office of National Drug Control Policy of 2006 (21
U.S.C. Sec. 1708a) to modify the annual mandate to review the
Office (ONDCP) and instead require an audit in 2013 and every
three years thereafter. GAO has reviewed numerous ONDCP
programs annually since 2006 and the National Academy of Public
Administration has done a comprehensive review of ONDCP
Management.
Subsection (d) amends the Veterans' Benefits Act of 2012
(P.L. 111-275; 38 U.S.C. 4301 note) to modify the annual GAO
reporting requirement to require instead a single report no
later than a year after the commencement of a specific
demonstration project.
Subsection (e) amends the Semipostal Authorization Act
(P.L. 106-253; 114 Stat. 636; 39 U.S.C. Sec. 416 note) to
repeal the requirement that GAO issue interim reports four
years after a semipostal stamp is first made available as well
as a final report no later than six months before the
semipostal stamp's scheduled expiration date.
Subsection (f) amends the Haitian Hemispheric Opportunity
Through Partnership Encouragement Act of 2008 (19 U.S.C.
Sec. 2703a(b)(4)) to strike the annual GAO reporting
requirement for the Earned Import Allowance Program. The
program has been relatively inactive, with future use of the
program expected to be minimal. In addition, the Department of
Commerce already collects information on the use of this
program.
Subsection (g) amends the Veterans' Benefits Improvements
Act of 1996 (36 U.S.C. Sec. 2103(h)) to strike the requirement
that GAO conduct an annual audit of the American Battle
Monuments Commission's financial statements. The Commission's
statements will continue to be audited in accordance with other
statutory provisions that make the Commission, like other
executive agencies, responsible for having its own audit
completed.
Subsection (h) amends the 2004 Legislative Branch
Appropriations Act (2 U.S.C. Sec. 2108 (c)(6)) to change the
GAO audit of the Senate Preservation Fund from an annual to a
periodic one (occurring at least once every three years, or
more frequently at the request of the Senate Rules Committee).
V. Evaluation of Regulatory Impact
Pursuant to the requirement of paragraph 11(b)(1) of rule
XXVI of the Standing Rules of the Senate, the Committee has
considered the regulatory impact of this bill and has
determined that the bill will have no regulatory impact within
the meaning of the Rules. The Committee agrees with CBO's
statement that the bill contains no intergovernmental or
private-sector mandates as defined in the Unfunded Mandates
Reform Act and would impose no costs on state, local, or tribal
governments.
VI. Congressional Budget Office Cost Estimate
July 12, 2012.
Hon. Joseph I. Lieberman,
Chairman, Committee on Homeland Security and Governmental Affairs, U.S.
Senate, Washington, DC.
Dear Mr. Chairman: The Congressional Budget Office has
prepared the enclosed cost estimate for S. 3315, the GAO
Mandates Revision Act of 2012.
If you wish further details on this estimate, we will be
pleased to provide them. The CBO staff contact is Matthew
Pickford,
Sincerely,
Douglas W. Elmendorf.
Enclosure.
S. 3315--GAO Mandates Revision Act of 2012
S. 3315 would reduce the number of reviews and audits
conducted by the Government Accountability Office (GAO) for
eight specified activities. The Congress often requires that
the GAO perform an annual examination of a program, agency, or
other federal activity. S. 3315 would modify or repeal a small
number of the reviews and audits GAO is required to perform.
CBO estimates that implementing the legislation would have
no significant impact on the federal budget. GAO has an annual
budget of more than $500 million and prepares hundreds of
products for the Congress each year. CBO expects that
implementing S. 3315 would not significantly decrease the
agency's current workload. Any reduction in the agency's annual
cost from implementing S. 3315 would depend on the amounts
provided to GAO in future appropriation bills. Enacting S. 3315
would not affect direct spending or revenues; therefore, pay-
as-you-go procedures do not apply.
S. 3315 contains no intergovernmental or private-sector
mandates as defined in the Unfunded Mandates Reform Act and
would not affect the budgets of state, local, or tribal
governments.
The CBO staff contact for this estimate is Matthew
Pickford. The estimate was approved by Peter H. Fontaine,
Assistant Director for Budget Analysis.
VII. Changes to Existing Law Made by the Bill, as Reported
In compliance with paragraph 12 of rule XXVI of the
Standing Rules of the Senate, changes in existing law made by
S. 3315 as reported are shown as follows (existing law proposed
to be omitted is enclosed in brackets, new matter is printed in
italic, and existing law in which no change is proposed is
shown in roman):
TITLE 2--THE CONGRESS
* * * * * * *
CHAPTER 30--OPERATION AND MAINTENANCE OF CAPITOL COMPLEX
* * * * * * *
Subchapter V--Historical Preservation and Fine Arts
* * * * * * *
PART A--UNITED STATES CAPITOL PRESERVATION COMMISSION
* * * * * * *
SEC. 2084. AUDITS BY THE COMPTROLLER GENERAL.
The Comptroller General shall conduct [annual audits of the
transactions of the Commission] periodic audits of the
transactions of the Commission, but at least once every three
years and shall report the results of each audit to the
Congress[.] unless the chair or ranking member of the Committee
on House Administration or the Senate Committee on Rules and
Administration requests that an audit be conducted before the
three year period.
TITLE 2--THE CONGRESS
* * * * * * *
CHAPTER 30--OPERATION AND MAINTENANCE OF CAPITOL COMPLEX
* * * * * * *
Subchapter V--Historical Preservation and Fine Arts
* * * * * * *
PART B--SENATE COMMISSION ON ART
* * * * * * *
SEC. 2108. PROVISIONS RELATING TO SENATE COMMISSION ON ART.
(a) * * *
(b) * * *
(c) Establishment of Senate Preservation Fund.--
(1) * * *
(2) * * *
(3) * * *
(4) * * *
(5) * * *
(6) Audits.--The Comptroller General shall conduct
[annual audits of the transactions of the Senate
Preservation Fund] periodic audits of the transactions
of the Senate Preservation Fund, at least once every
three years and shall report the results of each audit
to the Congress[.] unless the chair or ranking member
of the Committee on House Administration or the Senate
Committee on Rules and Administration requests that an
audit be conducted before the three year period.
TITLE 19--CUSTOMS DUTIES
* * * * * * *
CHAPTER 15--CARIBBEAN BASIN ECONOMIC RECOVERY
* * * * * * *
SEC. 2703A. SPECIAL RULES FOR HAITI.
* * * * * * *
(4) Earned import allowance rule
(A) * * *
(B) * * *
[(C) Review by united states government
accountability office.--The United States
Government Accountability Office shall review
the program established under subparagraph (B)
annually for the purpose of evaluating the
effectiveness of, and making recommendations
for improvements in, the program.]
(C)[(D)] Enforcement provisions.--
(i) Fraudulent claims of preference.
Any person who makes a false claim for
preference under the program
established under subparagraph (B)
shall be subject to any applicable
civil or criminal penalty that may be
imposed under the customs laws of the
United States or under title 18.
(ii) Penalties for other fraudulent
information. The Secretary of Commerce
may establish and impose penalties for
the submission to the Secretary of
Commerce of fraudulent information
under the program established under
subparagraph (B), other than a claim
described in clause (i).
TITLE 21--FOOD AND DRUGS
* * * * * * *
CHAPTER 22--NATIONAL DRUG CONTROL POLICY
* * * * * * *
SEC. 1708. ANNUAL REPORT REQUIREMENT.
(a) In General.--On or before February 1, [of each year]
2013 and every three years thereafter, the Director shall
submit a report to Congress that describes--
(1) the strategy of the national media campaign and
whether specific objectives of the campaign were
accomplished;
(2) steps taken to ensure that the national media
campaign operates in an effective and efficient manner
consistent with the overall strategy and focus of the
campaign;
(3) plans to purchase advertising time and space;
(4) policies and practices implemented to ensure that
Federal funds are used responsibly to purchase
advertising time and space and eliminate the potential
for waste, fraud, and abuse;
(5) all contracts entered into with a corporation,
partnership, or individual working on behalf of the
national media campaign;
(6) specific policies and steps implemented to ensure
compliance with title IV of this Act;
(7) steps taken to ensure that the national media
campaign will secure, to the maximum extent possible,
no cost matches of advertising time and space or in-
kind contributions that are directly related to the
campaign in accordance with title IV of this Act; and
(8) a review and evaluation of the effectiveness of
the national media campaign strategy for the past year.
(b) Audit.--The Government Accountability Office shall, [at
a frequency of not less than once per year] not later than
December 31, 2013, and every three years thereafter--
(1) conduct and supervise an audit and investigation
relating to the programs and operations of the--
(A) Office; or
(B) certain programs within the Office,
including--
(i) the High Intensity Drug
Trafficking Areas Program;
(ii) the Counterdrug Technology
Assessment Center; or
(iii) the National Youth Anti-drug
Media Campaign; and
(2) provide the Director and the appropriate
congressional committees with a report containing an
evaluation of and recommendations on the--
(A) policies and activities of the programs
and operations subject to the audit and
investigation;
(B) economy, efficiency, and effectiveness in
the administration of the reviewed programs and
operations; and
(C) policy or management changes needed to
prevent and detect fraud and abuse in such
programs and operations.
TITLE 28--JUDICIARY AND JUDICIAL PROCEDURE
* * * * * * *
PART I--ORGANIZATION OF COURTS
* * * * * * *
CHAPTER 17--RESIGNATION AND RETIREMENT OF JUSTICES AND JUDGES
* * * * * * *
SEC. 376. ANNUITIES FOR SURVIVORS OF CERTAIN JUDICIAL OFFICIALS OF THE
UNITED STATES.
[(w) The Comptroller General of the United States shall, at
the end of each 3-fiscal year period, determine whether the
contributions by judicial officials under subsection (b) during
that 3-year period accounted for 50 percent of the costs of the
Judicial Survivors' Annuities Fund and if not, then what
adjustments in the contribution rates under subsection (b)
should be made to achieve that 50 percent figure. The
Comptroller General shall report the results of each
determination under this subsection to the Congress.]
(w)[(x)] In the case of a widow or widower whose annuity
under clause (i) or (ii) of subsection (h)(1) is terminated
because of remarriage before attaining 55 years of age, the
annuity shall be restored at the same rate commencing on the
day the remarriage is dissolved by death, divorce, or
annulment, if--
(1) the widow or widower elects to receive this
annuity instead of any other survivor annuity to which
such widow or widower may be entitled, under this
chapter or under another retirement system for
Government employees, by reason of the remarriage; and
(2) any payment made to such widow or widower under
subsection (o) or (p) on termination of the annuity is
returned to the Judicial Survivors' Annuities Fund.
(x)[(y)] For each year of Federal judicial service
completed, judicial officials who are enrolled in the Judicial
Survivors' Annuities System on the date of enactment of the
Judicial Survivors Protection Act of 2009 may purchase, in 3-
month increments, up to an additional year of service credit,
under the terms set forth in this section. In the case of
judicial officials who elect to enroll in the Judicial
Survivors' Annuities System during the statutory open
enrollment period authorized under the Judicial Survivors
Protection Act of 2009, for each year of Federal judicial
service completed, such an official may purchase, in 3-month
increments, up to an additional year of service credit for each
year of Federal judicial service completed, under the terms set
forth in section 4(a) of that Act.
TITLE 36--PATRIOTIC AND NATIONAL OBSERVANCES, CEREMONIES AND
ORGANIZATIONS
* * * * * * *
Subtitle I--Patriotic and National Observances and Ceremonies
* * * * * * *
PART B--UNITED STATES GOVERNMENT ORGANIZATIONS INVOLVED WITH
OBSERVANCES AND CEREMONIES
* * * * * * *
CHAPTER 21--AMERICAN BATTLE MONUMENTS COMMISSION
* * * * * * *
SEC. 2103. ADMINISTRATIVE.
* * * * * * *
(h) Financial Statements and Audits.--[(1)] The Commission
shall have a system of financial controls to enable the
Commission to comply with the requirements [of paragraph (2) of
this subsection] of section 3515 of title 31, United States
Code and with section 2106(d)(4) of this title.
[(2) The Commission shall--
[(A) by March 1 of each year (beginning with 1998)--
[(i) prepare a financial statement which
covers all accounts and associated activities
of the Commission for the prior fiscal year and
is consistent with the requirements of section
3515 of title 31; and
[(ii) submit the financial statement,
together with a narrative summary, to the
Committees on Veterans' Affairs of the Senate
and House of Representatives; and
[(B) obtain an audit by the Comptroller General of
each financial statement prepared under subparagraph
(A) of this paragraph, which shall be conducted in
accordance with applicable generally accepted
government auditing standards and shall be in lieu of
any audit otherwise required by law.]
TITLE 38--VETERANS' BENEFITS
* * * * * * *
PART III--READJUSTMENT AND RELATED BENEFITS
* * * * * * *
CHAPTER 43--EMPLOYMENT AND REEMPLOYMENT RIGHTS OF MEMBERS OF THE
UNIFORMED SERVICES
* * * * * * *
Subchapter I--General
* * * * * * *
SEC. 4301. PURPOSES; SENSE OF CONGRESS.
* * * * * * *
NOTE: DEMONSTRATION PROJECT FOR REFERRAL OF USERRA CLAIMS AGAINST
FEDERAL AGENCIES TO THE OFFICE OF SPECIAL COUNSEL
(g) Government Accountability Office Report.--The
Comptroller General shall review the relative performance of
the Office of Special Counsel and the Department of Labor under
the demonstration project and--
(1) not later than one year after the commencement of
the demonstration project, [and annually thereafter
during the period when the demonstration project is
conducted,] submit to the Committees on Veterans'
Affairs of the Senate and House of Representatives an
interim report on the demonstration project; and
TITLE 39--POSTAL SERVICE
* * * * * * *
PART I--GENERAL
* * * * * * *
CHAPTER 4--GENERAL AUTHORITY
* * * * * * *
Sec. 416. Authority to issue Semipostals
* * * * * * *
[NOTE: REPORTS BY THE GOVERNMENT ACCOUNTABILITY OFFICE]
[(1) Interim report.--The Government Accountability
Office shall submit to the President and each House of
Congress an interim report on the operation of the
program established under section 416 of title 39,
United States Code (as amended by this section) not
later than 4 years after semipostals are first made
available to the public under such section.
[(2) Final report.--The Government Accountability
Office shall transmit to the President and each House
of Congress a final report on the operation of the
program established under such section 416, not later
than 6 months before the date on which it is scheduled
to expire. The final report shall contain a detailed
statement of the findings and conclusions of the
Government Accountability Office, together with any
recommendations it considers appropriate.]