[Senate Hearing 118-341]
[From the U.S. Government Publishing Office]


                                                        S. Hrg. 118-341

                       EXAMINING THE FINDINGS AND
                     RECOMMENDATIONS OF GAO'S 2024
                   REPORT ON OPPORTUNITIES TO REDUCE
                FRAGMENTATION, OVERLAP, AND DUPLICATION 
                      AND ACHIEVE FINANCIAL BENEFITS
=======================================================================

                                HEARING

                               BEFORE THE

                            SUBCOMMITTEE ON
                        EMERGING THREATS AND SPENDING 
                        
                               OVERSIGHT

                                OF THE

                              COMMITTEE ON
                         HOMELAND SECURITY AND 
                          
                          GOVERNMENTAL AFFAIRS
                          UNITED STATES SENATE

                    ONE HUNDRED EIGHTEENTH CONGRESS


                             SECOND SESSION

                               __________

                              MAY 15, 2024

                               __________

        Available via the World Wide Web: http://www.govinfo.gov

                       Printed for the use of the
        Committee on Homeland Security and Governmental Affairs
        
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                   U.S. GOVERNMENT PUBLISHING OFFICE                    
55-975 PDF                  WASHINGTON : 2025                  
          
-----------------------------------------------------------------------------------     

        COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS

                   GARY C. PETERS, Michigan, Chairman
THOMAS R. CARPER, Delaware           RAND PAUL, Kentucky
MAGGIE HASSAN, New Hampshire         RON JOHNSON, Wisconsin
KYRSTEN SINEMA, Arizona              JAMES LANKFORD, Oklahoma
JACKY ROSEN, Nevada                  MITT ROMNEY, Utah
JON OSSOFF, Georgia                  RICK SCOTT, Florida
RICHARD BLUMENTHAL, Connecticut      JOSH HAWLEY, Missouri
LAPHONZA BUTLER, California          ROGER MARSHALL, Kansas

               David M. Weinberg, Majority Staff Director
           William E. Henderson III, Minority Staff Director
                     Laura W. Kilbride, Chief Clerk
                   Ashley A. Gonzalez, Hearing Clerk


        SUBCOMMITTEE ON EMERGING THREATS AND SPENDING OVERSIGHT

                 MAGGIE HASSAN, New Hampshire, Chairman
KYRSTEN SINEMA, Arizona              MITT ROMNEY, Utah
JACKY ROSEN, Nevada                  JAMES LANKFORD, Oklahoma
JON OSSOFF, Georgia                  RICK SCOTT, Florida

               Jason M. Yanussi, Majority Staff Director
                Allison Tinsey, Majority Senior Counsel
           Scott Maclean Richardson, Minority Staff Director
           Magie Frankel, Minority Professional Staff Member
                Paul H.J. Hurton III, Subcommittee Clerk
                            
                            
                            C O N T E N T S

                                 ------                                
Opening statements:
                                                                   Page
    Senator Hassan...............................................     1
    Senator Romney...............................................     2
    Senator Scott................................................     7
    Senator Lankford.............................................    10
Prepared statements:
    Senator Hassan...............................................    19

                                WITNESS
                        WEDNESDAY, MAY 15, 2024

Hon. Eugene L. Dodaro, Comptroller General of the United States, 
  U.S. Government Accountability Office
    Testimony....................................................     3
    Prepared statement...........................................    20

                                APPENDIX

Slides submitted by Senator Lankford.............................    31
GAO Letter.......................................................    38

 
                       EXAMINING THE FINDINGS AND
                     RECOMMENDATIONS OF GAO'S 2024
                   REPORT ON OPPORTUNITIES TO REDUCE
                      FRAGMENTATION, OVERLAP, AND
               DUPLICATION AND ACHIEVE FINANCIAL BENEFITS

                              ----------                              


                        WEDNESDAY, MAY 15, 2024

                                     U.S. Senate,  
                       Subcommittee on Emerging Threats and
                                        Spending Oversight,
                    of the Committee on Homeland Security  
                                  and Governmental Affairs,
                                                    Washington, DC.
    The Subcommittee met, pursuant to notice, at 2:45 p.m., in 
room SD-342, Senate Dirksen Building, Hon. Maggie Hassan, 
Chairwoman of the Subcommittee, presiding.
    Present: Senators Hassan [presiding], Rosen, Ossoff, 
Romney, Lankford, and Scott.

             OPENING STATEMENT OF SENATOR HASSAN\1\

    Senator Hassan. This hearing will come to order.
---------------------------------------------------------------------------
    \1\ The prepared statement of Ms. Hassan appears in the Appendix on 
page 19.
---------------------------------------------------------------------------
    Good afternoon, everyone. Today the Subcommittee on 
Emerging Threads and Spending Oversight (ETSO) holds its annual 
hearing on the Government Accountability Office's (GAO's) 
Report on Duplication, Fragmentation, and Overlap in Federal 
Programs. Led by Comptroller General (CG) Gene Dodaro, the 
Government Accountability Office is a critical partner in this 
Subcommittee's work to save taxpayer dollars and improve 
government services for the American people.
    This annual report identifies ways to save taxpayer dollars 
through more efficient and effective management. The report is 
a roadmap for agencies and Congress to make commonsense 
reforms, increase coordination, improve program outcomes, and 
exercise fiscal responsibility.
    Since 2011, congressional and executive actions to 
implement GAO recommendations have resulted in $667 billion in 
cost savings and other financial benefits for the government 
and taxpayers. This includes more than $71 billion in the past 
year alone. I look forward to hearing from Comptroller General 
Dodaro and our GAO subject matter experts about this year's 
recommendations for improving government performance.
    I am committed to working in a bipartisan way to eliminate 
duplication, overlap, and fragmentation to save taxpayer 
dollars and improve outcomes for the American people, and I 
look forward to continuing to work with Ranking Member Romney 
and my other colleagues to review these recommendations and 
develop ways to implement them.
    Thank you, Mr. Dodaro and your team, for testifying today. 
I look forward to our discussion and continuing our 
collaboration on these issues.
    With that I will recognize Ranking Member Romney for his 
opening remarks.

              OPENING STATEMENT OF SENATOR ROMNEY

    Senator Romney. Thank you, Chair Hassan. I appreciate the 
chance to have this hearing, and Mr. Dodaro, appreciate your 
willingness to continue to serve after all the years. I greatly 
value your expertise and your commitment to our government and 
to our country.
    I simply cannot imagine what it is like having your job and 
the job of your colleagues. Somehow the image that comes to 
mind is a honeybee coming to a mountain meadow filled with 
flowers, just like, ``How do I begin? How do I start?'' There 
is so much waste, fraud, and abuse, duplication, fragmentation. 
It is like, ``Where do I begin?'' I salute you for finding many 
places to begin and making the recommendations you have. I am 
cognizant of the many items that you have recommended in the 
past that remain open from various agencies, but also of the 
many areas that actually have resulted in savings having 
occurred.
    I also would note that as a result of last year's 
duplication report that you presented here, I introduced, along 
with Chair Peters, the bipartisan Government Spending Oversight 
Act, which has made it through Committee. I would like to see 
it get to the floor. I appreciate your support for that 
legislation and hope that we finally get it done.
    I also am concerned about the ability to maintain a strong 
and effective workforce at the Federal Government level, given 
the telework policies that we have. The figures we are seeing 
for vacancies in government buildings give me some concern. 
Wonder whether we are really getting the productivity from our 
employees that we hope to do. Earlier this month, my colleague 
Senator Manchin and I introduced legislation to ensure that 
Federal agencies are operating effectively by placing 
reasonable limits on the use of employee teleworking. I would 
like to get your perspectives on that.
    But today we come to hear your report and hopefully to once 
again fashion legislation that will promote the ideas you bring 
forth, as well as create a bit of a hotseat under the 
individuals responsible for managing our Federal Government.
    With that, Madam Chair, I turn the microphone back to you.
    Senator Hassan. Thank you very much, Senator Romney.
    It is the practice of the Homeland Security and 
Governmental Affairs Committee (HSGAC) to swear in witnesses, 
so if you will please stand and raise your right hand.
    Do you swear that the testimony you give before this 
Subcommittee will be the truth, the whole truth, and nothing 
but the truth, so help you, God?
    Mr. Dodaro. I do.
    Senator Hassan. Thank you. Please be seated.
    The Subcommittee is pleased to welcome back Comptroller 
General Gene Dodaro. Mr. Dodaro began his career at GAO more 
than 45 years ago, and he has led the agency for the last 13 
years. In this position, he oversees GAO's important work, 
which leads to hundreds of reports, testimonies, and 
recommendations issued each year.
    Mr. Dodaro is widely considered one of the government's 
foremost experts on government administration, efficiency, and 
effectiveness. Today Mr. Dodaro is assisted by Cathleen 
Berrick, Jessica Lucas-Judy, Mark Gaffigan, and Nick Marinos.
    Mr. Dodaro, you are recognized for your opening statement.

TESTIMONY OF HON. EUGENE DODARO,\1\ COMPTROLLER GENERAL OF THE 
      UNITED STATES, U.S. GOVERNMENT ACCOUNTABILITY OFFICE

    Mr. Dodaro. Thank you very much, Chair Hassan, Ranking 
Member Senator Romney. I appreciate the opportunity to discuss 
this year's report about improving government efficiency and 
effectiveness. I also want to commend both of you for your 
persistence in helping us get these recommendations implemented 
throughout government. It is making a difference, and I 
appreciate that very much.
---------------------------------------------------------------------------
    \1\ The prepared statement of Mr. Dodaro appears in the Appendix on 
page 20.
---------------------------------------------------------------------------
    This year I am pleased to report in prior years we made 
over 2,000 recommendations. Seventy-three percent have been 
fully or partially implemented. As Chair Hassan noted, that has 
resulted in about $667 billion in financial benefits already. 
Senator Romney, you mentioned open recommendations. There are 
tens of billions of additional dollars that can be saved by 
implementing our open recommendations,\2\ and I will mention 
that in my statement today.
---------------------------------------------------------------------------
    \2\ The GAO Report appears in the Appendix on page 38.
---------------------------------------------------------------------------
    In this year's report we have over 100 new recommendations 
in 42 different areas. Now importantly, these recommendations 
will provide suggestions to strengthen the Federal Government's 
efforts to ensure public safety, to strengthen consumer 
protection, and also our national security areas. For example, 
we have made recommendations to improve tsunami warnings, to 
improve the National Wildlife Disease Surveillance Program, 
particularly for those diseases that are potentially 
transmittable to humans over time. We have recommendations to 
improve Federal efforts to combat child trafficking. We have 
recommendations to improve biosurveillance activities to 
protect the public, and also efforts to better manage the 
effects of wildfire smoke, which has been growing with the more 
and more wildfires across the country.
    Also we have recommendations to close regulatory gaps and 
improve management of fragmentation in regulations of platforms 
that trade crypto assets and in stablecoins, as well. There are 
recommendations to improve how the Federal Government protects 
Federal research projects from foreign threats, and also 
efforts to enhance cybersecurity threat-sharing information, 
particularly in critical infrastructure areas, which I am very 
concerned about.
    Also, at the Department of Defense (DOD), we have made 
recommendations there to improve fragmentation and overlap in 
about 700 medical facilities and how they manage those 
facilities. They have transferred them from the services to the 
Defense Health Agency (DHA), but it is still not complete and 
there are a lot of opportunities for streamlining and 
improvement.
    Also in research on servicemembers' fatigue, this is a 
serious problem, and it is a problem across DOD. It has led to 
deaths, accidents, tremendous loss of equipment. It is a 
serious issue. Also we found they could improve their efforts 
in wargaming. They are really not benefiting from all the 
information that they collect. It is very fragmented across the 
Department.
    Also, at the Internal Revenue Service (IRS), we have a 
number of suggestions so that they could become more effective 
in their audits of large partnerships, high wealth--or high 
income individuals, and sole proprietors. In all those areas 
there are too many audits being targeted that do not result in 
any additional tax being assessed. They are basically taking 
time up from people who are already paying their fair share of 
taxes and not effectively targeting noncompliance areas.
    Now, in terms of the open recommendations, we have 76 open 
matters before the Congress. I am very pleased that in the last 
Congress and this Congress, about 41 percent have had 
legislation introduced to implement those matters and both of 
you have been very active in that regard, and again, I 
appreciate it.
    But I will give you two areas of other ones where there are 
big dollars. One is Congress needs to reauthorize FirstNet, 
which is the first responder network that is due to expire in 
2027. If Congress does not do that, the government would forego 
the ability to collect over $15 billion to pay for that network 
going forward. Also, if Congress would pass legislation to 
equalize Medicare payments based uponsite neutrality, the 
Congressional Budget Office (CBO) estimates that would save 
$141 billion over a 10-year period.
    Again, I appreciate the opportunity to be here today, and I 
look forward to your questions.
    Senator Hassan. Thank you very much. I will start with a 
round of questions and then turn it to Senator Romney.
    Mr. Dodaro, improving program management can, as you 
pointed out, improve the health and safety of the American 
people. This year's report highlights the ways in which the 
Federal Emergency Management Agency (FEMA), National Oceanic 
and Atmospheric Administration (NOAA), and the Federal 
Communications Commission (FCC) can better collaborate, for 
instance, to alert the public to tsunami threats, as you 
mentioned, in the United States.
    It also discusses how the Department of Defense could 
improve its research on whether servicemembers are getting 
enough sleep, which could improve the military's assessment of 
and response to servicemember fatigue, so that the Department 
of Defense can better protect our men and women in uniform. I 
appreciated you highlighting that in your opening remarks, as 
well.
    Another recommendation discusses how the Environmental 
Protection Agency (EPA) can better manage public health risks 
associated with wildfire smoke.
    How can agencies better prioritize the annual report's 
recommendations that have a direct impact on the health and 
safety of the American people? For example, do agencies need to 
identify leaders to spearhead implementation or shift financial 
resources toward these goals?
    Mr. Dodaro. Yes. First I think the agencies need to have 
accountability for implementing our recommendations. I am 
pleased with some of the responses that we received. For 
example, in the tsunami warnings area, NOAA has a system, but 
their system only alerts people using wireless networks, and 
they use the NOAA Weather radio alerts, but there are gaps in 
that system.
    But FEMA has a system for national alerts that can also use 
radio, television, and cable networks, but NOAA cannot connect, 
for technical reasons, to use the FEMA system. We said have you 
ever sat down with FEMA and FCC to try to work this out, and 
the answer was no. So we said you need to get together and work 
it out.
    We have directed our recommendations to accountable 
officials. We are going to follow up and make sure, in all 
these areas, these recommendations get implemented.
    Senator Hassan. I would look forward to hearing more 
suggestions from you and your team about ways that we really 
can incentivize and steer agencies toward these kinds of 
priorities. They save us money, they also save lives, and they 
improve the quality of life and service for the American 
people.
    One of the things that I learned as Governor was the 
importance of coordination and sharing information, both 
internally and across agencies. It sounds like something so 
obvious to do, but it is sometimes very hard to actually get 
people to do it. Several recommendations in this year's report 
relate to better information-sharing within agencies or between 
stakeholders, as you have just talked about, to improve 
efficiency.
    For example, GAO recommends that the Department of Homeland 
Security (DHS) assess how it facilitates sharing cybersecurity 
threat information between law enforcement and critical 
infrastructure sectors to better prepare for and prevent 
cyberattacks. This includes sharing threat information with 
health care facilities and hospitals that face cyberattacks, 
like the attack on the United Health Group (UHG), that 
significantly affected New Hampshire hospitals and hospitals 
and providers all across the country.
    In another example, GAO found that better information-
sharing between scientists on Federal biomedical research 
committees could reduce the risk of duplicative research, and 
as a result save taxpayer dollars.
    What are some of the common challenges associated with 
information-sharing in the Federal Government? Are there 
statutory barriers to better information-sharing and 
coordination that we could address in Congress?
    Mr. Dodaro. We have developed, over time, eight different 
factors that result in successful collaboration among entities. 
They include clear definition of goals, roles and 
responsibilities, written statements, an estimate of the 
resources needed, progress reports, accountability. A lot of it 
is Management 101, but we evaluate these efforts against this 
collaboration criteria. Routinely we find the Federal efforts 
are short of fulfilling these criteria.
    Many times Congress creates interagency committees and 
others, and that is a very good step and much needed because 
the agencies may not be getting together on their own. But if 
you could also say for every statutorily required interagency 
committee, that they must follow these collaboration practices 
and demonstrate that they have, we would have much better 
outcomes across the government.
    Senator Hassan. Thank you. That is very helpful.
    I want to turn to acquisitions and asset management for a 
minute. The U.S. Government is one of the largest buyers of 
good and services in the world. Improving the ways in which the 
Federal Government buys and uses goods, services, and real 
estate can save taxpayer dollars and lead to better services 
for the American people.
    For example, GAO recommends that the Department of Homeland 
Security improve its oversight for purchasing what it 
identifies as major assets, under their definition anything 
costing $300 million or more. An example of a major asset is 
the Transportation Security Administration's (TSA) $1.7 billion 
contract to modernize airport x-ray screening equipment.
    Improving this oversight for these large assets could save 
the Federal Government hundreds of millions of dollars each 
year, while ensuring the Department has what it needs to keep 
our country safe, secure, and free.
    Can you discuss how smarter buying practices can lead to 
better services and ultimately safe taxpayer dollars?
    Mr. Dodaro. Yes. We recommended many years ago that there 
be what is called category management, where the Federal 
Government could leverage its buying power, where it buys 
common goods, rather than each individual agency negotiating 
its own contracts, have more master contracts. Of the 
approximately $667 billion that has been saved through 
implementation of our recommendations, I would say between at 
least $50 to $100 billion of that have come from better 
purchasing efforts.
    But much more could be saved. This is still an untapped 
area, and we are encouraging OMB to work with the agencies, set 
more aggressive targets, cover more areas, and to get better 
results.
    Senator Hassan. OK. One little follow-up and then I will 
turn to Senator Romney, and I will probably come back to this 
topic again. But the oversight practices that you just talked 
about, how can they apply to smaller assets, things less than 
$300 million, because obviously $300 million is a lot of money.
    Mr. Dodaro. Right. Well, they are separate issues. Category 
management can cover all sorts of items, from common email 
services, computers, whatever. It does not just apply to large-
dollar items.
    Senator Hassan. OK.
    Mr. Dodaro. It can be effective no matter what you are 
purchasing, and any common items.
    Senator Hassan. Thank you. Senator Romney.
    Senator Romney. I am going to yield to my colleague, and 
let Senator Scott take the microphone.
    Senator Hassan. Sure. Thank you.

               OPENING STATEMENT OF SENATOR SCOTT

    Senator Scott. Thank you, Senator Romney. I thank both of 
you for hosting this, and thank you for caring about how our 
Federal Government spends money.
    Mr. Dodaro, thank you for what you do. You have a great 
team, and I have been up here 5 years and your reports are 
really helpful. So you guys do a great job, and thanks for 
being responsive. I think everybody up here can say that about 
you, so thanks a lot.
    Back in 2020, I requested GAO do a study on the Office of 
Personnel Management (OPM) regarding the Federal Employee 
Health Benefit Program (FEHBP). It was revealed that OPM's 
mismanagement of the FEHB program allowed ineligible 
individuals to obtain employer-sponsored health insurance at 
the hefty price tag of approximately $1 billion in taxpayer 
dollars every year. That is a hell of a lot of money.
    I appreciate the GAO report on this, which found that OPM 
has never reviewed their enrollees, failed to include the 
impact of ineligible members in OPM's Annual Risk Assessment, 
and that OPM should identify and remove ineligible family 
members from the program.
    This is not something unique to the Federal Government. 
When I was Governor of Florida we did a review and we saved 
millions upon millions of dollars. When I was in the private 
sector we did it, I think, every year, because, if you run a 
big company there is a lot of money to be saved because people 
take advantage of these programs.
    Twenty-five States have done similar audits, including 
California, Texas, and New York. For these reasons I recently 
introduced the FEHB Protection Act with Senator Carper and it 
fortunately passed the Homeland Security Committee today. We 
believe this commonsense bill will both save Federal taxpayer 
dollars and preserve the FEHB for eligible beneficiaries, which 
is what it is supposed to do.
    My first question is, what is the scope of improper 
payments that GAO believes is happening in FEHB?
    Mr. Dodaro. We have not made our own estimate. The high-end 
range of estimates by OPM, and the OPM Inspector General (IG), 
importantly are from $1 billion to $3 billion, so it is a lot 
of money. We just did our first ever estimate of fraud across 
the Federal Government based on Federal spending between 2018 
and 2022. We estimate fraud losses of $233 billion to $521 
billion annually during that period of time, based upon the 
risk environment. Obviously the risk was higher during the 
Coronavirus Disease 2019 (COVID-19) spending era. So fraud is a 
big problem. It is a problem here, and it could be easily 
addressed.
    Senator Scott. In addition to reforms going forward, how 
important is it to do a retrospective audit of the FEHB 
program?
    Mr. Dodaro. It is absolutely essential. The bulk of the 
enrollees are people who have been in the program for a number 
of years, and if you don't audit them you are really missing a 
big opportunity to achieve potential savings.
    Senator Scott. Before you wrote the report, how focused was 
OPM on stopping ineligible individuals from getting on FEHB?
    Mr. Dodaro. There were decades of inactivity in this area, 
so it was not focused on it very much at all.
    Senator Scott. In your subsequent discussions with OPM, how 
seriously does OPM appear to be taking steps to reduce improper 
payments?
    Mr. Dodaro. They are saying the right things, and I think 
they are taking some tentative steps in the right direction. 
The Acting Director of OPM asked to see me. He came over and 
explained what they were doing. They are saying the right 
things, but they are still not planning this retroactive audit 
full-time. The records are all at individual agencies. They do 
not have a central repository, which a lot of companies would 
have that, where you could easily audit that. But you could do 
some sampling and other things.
    So there are efforts. They need to be a little bit bolder 
in their actions if they are really going to save the potential 
amount of money in this area. We will continue to have 
discussions with them.
    Senator Scott. But you could do it agency by agency.
    Mr. Dodaro. You could do it. But they do not have a lot of 
leverage to make it happen. That is part of the problem here. 
When you have these kinds of activities, where they are running 
the program but they are relying on the cooperation of the 
agencies, and they do not really have that much leverage to 
mandate that they do that, they could use support from OMB if 
they wanted to go in that direction. Even sometimes OMB is 
hesitant to mandate these things, unfortunately.
    Senator Scott. All right. Thank you. Thank you, Mr. Chair 
and thanks again, Senator Romney.
    Senator Hassan. Senator Romney.
    Senator Romney. Thank you. The 2024 GAO report highlights 
ongoing fraud in the Employee Retention Tax Credit (ERTC) 
program, and the fraud was so extreme that the IRS basically 
said, ``OK, we are going to stop processing these claims.'' In 
your opinion, is the ERTC still a valid program? Has it 
outlived its usefulness? Should we basically say, ``Enough 
already, for the ERTC?
    Mr. Dodaro. Yes, it is basically over. But they could still 
file amended returns over that period of time. I think that the 
program was a bit ill-fated from the beginning. There was 
confusion about it versus the Paycheck Protection Program 
(PPP), and whether there would be duplication. In 2022, we 
raised and made recommendations to IRS to better focus on 
compliance issues in this area, have a plan and document 
things. Fortunately, they have taken this action to put a pause 
in processing. But there are a lot of tax returns.
    The program is, in effect over, but the tax implications 
are going on for a little bit. IRS needs to focus on this, 
document it and recover, if they have overpaid in some of these 
areas, recover the money.
    Senator Romney. I presume that continues to make new 
payments going out of the program.
    Mr. Dodaro. Yes.
    Senator Romney. It ought to be eliminated.
    Mr. Dodaro. Right. We are going to continue to focus on it 
to make sure it is done right.
    I mentioned our fraud estimates, Senator Romney, on the 
program spending side. We are going to do one on the revenue 
side. Our estimate does not cover tax fraud. A lot of these tax 
credits have potential compliance problems with them. Earned 
income tax credit (EITC) is one of the highest improper 
payments, up there with Medicare and Medicaid. We have pointed 
out problems in other tax credit issues, in addition to just 
tax fraud on normal returns.
    Senator Romney. The numbers on fraud, particularly as it 
relates to government fraud perpetuated against the government, 
are just mind numbing. It is in the many billions of dollars. 
We have been going after this for years. I wonder, is there 
something we could do in general? For instance, of someone 
steals from a church, I feel the penalty ought to be greater 
than if they steal from the Walmart. Oh, maybe I am going to 
get in trouble for saying that. Maybe I should not elevate the 
church that high.
    But if someone steals from the government, my view is, 
gosh, the penalties ought to be really quite extreme. One, we 
ought to have good systems for finding it so that people are 
not tempted, and two, if we do find it, boy, you are really 
going to have the book thrown at you. My sense is that people 
figure, hey, I can steal from the government and nothing is 
going to happen, both because of lack of detection and because 
the penalty is not severe enough.
    Should we be devoting more resources to identifying fraud? 
Then should we increase the penalties for people who basically 
steal from the government? If so, where is a place to really to 
focus those kinds of efforts?
    Mr. Dodaro. Yes, and we have a number of recommendations in 
this area. It is a great question. First of all, I think the 
penalties are pretty severe. But the problem is that you have 
undetected fraud, which the government is not focused on as 
much as we should be, and that is what our estimate includes, 
potential and undetected fraud, to try to point in that 
direction.
    I sat next to, testifying before the House on Medicare and 
Medicaid programs, the inspector general from the Department of 
Health and Human Services (HHS). She basically said they have 
300 to 400 viable cases of fraud that they cannot investigate 
because they do not have the resources.
    Then you have the statute of limitations. Now on the PPP 
program, Congress extended it from 5 to 10 years. The 
Administration's trying to extend it on the unemployment 
insurance area, which I support. That should go to 10 years, 
too. So you need a little bit longer time, but then you need to 
give the IGs more ability to settle administratively.
    A lot of times they will do this, but then it gets to the 
prosecution phase and unless it is big dollar amounts there are 
not enough resources to prosecute the people, even though 
investigations might have been done. So, not enough 
investigations are being done--and not enough effort on 
prosecution. There ought to be more tools given to the 
inspectors general.
    I have also recommended that the current effort of the 
Pandemic Response Accountability Committee (PRAC) be extended. 
This is a a group of IGs that have developed 90 data-sharing 
agreements. They have developed thousands of leads. The 
Committee is due to expire in a couple of years. It should 
continue on a permanent basis.
    I made this pitch back in 2015, when the Recovery 
Accountability Transparency Board was due to disappear, and 
Treasury had the ability to pick it up, but they did not. I 
advised them to do it, and I advised Congress to make it 
permanent then. They did not. So here we are, 5 years later, 
throwing trillions of dollars into pandemic relief. This group 
was not in existence. It did not get recreated until 2021. By 
then we had already spent $2 trillion.
    So we ought to have it on a permanent basis. The scope of 
fraud and improper payments is such that it ought to be 
permanent.
    Senator Romney. Thank you, Madam Chair. Senator Lankford--
--

             OPENING STATEMENT OF SENATOR LANKFORD

    Senator Hassan. Senator Lankford.
    Senator Lankford. Thank you. Gene, good to see you again. 
Thanks for all the work that you and your team do so much. What 
is interesting to me is you just finished up talking to Senator 
Romney about trying to be able to deal with that permanent area 
of oversight. Actually, Senator Romney has that bill. I am on 
that bill, and we are trying to be able to figure out how we 
are actually trying to be able to get that done long-term, as 
well, because that is an area that we have to be able to 
resolve in the days ahead.
    Senator Hassan, do I have permission to be able to, or 
authority, or your blessing to be able to put some slides up on 
the screen?
    Senator Hassan. Indeed, you do.
    Senator Lankford. I will take that. Let me put a few things 
up on the screen here. Gene, you and I have talked for years 
about the Taxpayer's Right to Know and the ability to be able 
to allow very taxpayer, and including all the taxpayers that 
sit on this dais, as well, to be able to actually see the 
programs that are out there. As you know, the Federal Program 
Inventory now, after years of work from both of us, that now 
exists in its infancy, and it has moved from a pilot program to 
a program that actually exists out there.
    the Federal Program Inventory, I have put a slide up there 
to be able to show everybody what it looks like. I would 
encourage folks to be able to go, test this out for a test run, 
to be able to show what it is.
    This particular slide is just the opening page of it, to be 
able to see just doing a program search on it, of about $4.47 
trillion in obligations from 2022, 2,388 programs on it. We 
just asked the question to be able to show some of the disaster 
relief programs (DRP), and to be able to filter out how many 
disaster relief programs are there that are on the list. There 
are 83 of those total across the Federal Government and all 
agencies, and listed out to $45 billion in obligations just in 
that area.
    Then you can drill down, just in DHS programs, to be able 
to ask it that question. Then you can drill down even more in 
each program, and it gives you an outline of what that program 
does, and then drill down even more about how the obligations 
have worked over several years, where the trend line is on 
that. Then you can ask it a fun question that we do not ask 
enough, is, that program exists--who authorized that? Where did 
it come from? What law actually connects to that, which we have 
always felt is incredibly important to not have programs that 
are out there that they cannot figure out what statute actually 
authorizes that, that it is just somebody wanting to do it so 
they created it. That is now how it is supposed to work. All of 
these have to have their authorizing statute, and then the 
actual results from it.
    Now this is in its infancy, and as I mentioned before, 
there are about 2,300 programs there. Gene, are there more than 
2,300 programs in all the Federal Government?
    Mr. Dodaro. Yes.
    Senator Lankford. Yes. So they have taken information that 
already exists in other places, and the Office of Management 
and Budget (OMB) has dropped that into this new Federal Program 
Inventory, which is extremely helpful as a starting point. The 
data, the system, the usability of it has been helpful.
    I want to just raise a couple of things just in this 
conversation. You have been tracking this, I know, a lot, as I 
have been, on how it is actually being rolled out and what is 
being done. Are we in the pilot phase of this or are we 
actually in the implementation phase of this? Because it has to 
be complete by 2027.
    Mr. Dodaro. Right. OMB is still in the early stages of 
implementing it. OMB has taken some good next steps. They are 
having the agencies track existing program laws and map them 
against about 2,300 programs and make sure it can be more 
complete.
    The first step is to make it more complete and make sure it 
tracks to all the programs, and there is alignment between what 
they have in there and all the different program activities. 
They have set some target dates for them to do this, the 
agencies, this summer, and then by the fall timeframe. That is 
a good first step.
    The law also requires, as you well know, that in addition 
to the information you showed there would be a link to program 
evaluations on each of these programs, whether they are 
actually achieving the objectives that they say that they are, 
whether there could be issues of improper payments, fraud, et 
cetera, et cetera. So that has to be done.
    Senator Lankford. Was that done for any of the programs at 
this point?
    Mr. Dodaro. I do not believe so.
    Senator Lankford. I do not believe so either, not that I 
have been able to see or we have been able to find on it.
    The goal of this, as you know full well, the goal was the 
ability for Members of Congress, watchdog groups, or just 
everyday taxpayers, if they wanted to ask a question, how many 
disaster programs are out there, to be able to pull down a 
list, see how much was spent, and then to evaluate them. Are 
they evaluated at all for their effectiveness, for their 
oversight? If they are evaluated, how? Which one is working, 
which one is not? This works really well on things like job 
training programs.
    We have a lot. If you pull down job training programs in 
this you do not get very many because we know there are a lot 
of them that have actually not been added to the system. But we 
want to be able to know where did that program come from, is it 
working, how many employees are being set aside for that one, 
how much money is being allocated, how much money is actually 
getting to the end or how much is being spent in the 
bureaucracy.
    This was a way to do a couple of things. One is for 
agencies to be able to oversee themselves. If they start a new 
program, they should be able to do a search to be able to 
determine, is someone else already doing this same thing? Right 
now that cannot be done, or it can only be done in its infancy 
to be able to determine that.
    The second thing is Congress should be able to look at it 
and say before we pass a new law to be able to quickly 
determine, is somebody already trying to do this same thing, 
that we can either say that needs to be tweaked and fixed 
because it is a problem, or nothing exists so we need to try to 
start it. And so we can actually take out duplication.
    We have all griped about duplication from this dais year 
after year. This gives us the opportunity to actually see 
duplication, set programs side by side, and figure out how they 
have been evaluated.
    But we are not complete on that yet. It is getting the rest 
of the data in. From all your interactions with OMB, they have 
done a great job of getting this started. The big missing piece 
on this, internally on it, is data. The other one is the search 
feature. You have to know the magic Federal word to be able to 
search it, and if you do not put in the actual Federal program 
name, you cannot just put in general ``jobs training,'' 
something like that. That is not going to get you there. You 
have to actually hit the magic name that it is called by the 
agency to be able to search it. We have to be able to improve 
the search to be able to dig into that.
    How is OMB's commitment to this project, that you have 
seen?
    Mr. Dodaro. It is the best I have ever seen, and I have 
been following this, as you know, for a decade or more on this 
particular effort.
    When we started overlap, duplication, fragmentation, the 
laws that your predecessor requested and put in a law, Senator 
Coburn, if we would have had something like this we could have 
been done a lot faster. I mean, we had to go around and 
actually extract data from individual agencies. We found that 
there were 140 housing programs and, 40-some job training 
programs. Only 4 of the job training programs had ever been 
evaluated. It took a lot of digging and research.
    This tool would be terrific when it is done. It is also why 
I supported the DATA Act, which is now 10 years in its running.
    The real important thing will be for OMB to get this 
completed initially, but then have a data governance structure 
to keep it updated going forward. It needs to be maintained. It 
would be a shame to have it built properly and then atrophy 
because of lack of interest. So they need to sustain their 
commitment over time, and I know GAO will.
    Senator Lankford. Right. The belief in this is once it is 
all set up and the data is in there the first time, it is 
easier to be able to maintain it. Every agency knows when you 
get the program up and going you have to also enter that data 
over there. But it also hopefully encourages every agency to 
say before you start a program to know you have to evaluate it, 
you are going to search the statutory authority, and you 
probably should check and see if this already exist before you 
launch something.
    Mr. Dodaro. Absolutely. I appreciate your interest and your 
support on this.
    Senator Lankford. Well, this, long term, I think has a real 
benefit to us, to be able to get rid of a lot of duplication 
that we have all been chasing for a very long time.
    Mr. Dodaro. Absolutely.
    Senator Lankford. Thank you.
    Senator Hassan. Thank you, and thank you, Senator Lankford, 
for your leadership. I have been glad to work with you on this. 
I am glad to kind of see some tangible evidence of the progress 
that we are making, and we still have a long way to go.
    Senator Lankford. We have a little bit to go.
    May I ask unanimous consent (UC) to be able to add the 
slides\1\ I showed everybody actually put in the record?
---------------------------------------------------------------------------
    \1\ The slides submitted by Senator Lankford appears in the 
Appendix on page 31.
---------------------------------------------------------------------------
    Senator Hassan. Absolutely.
    Senator Lankford. Thank you.
    Senator Hassan. Without objection.
    I have three additional questions which I think are pretty 
quick ones, and then I think this is probably the extent of 
members who are going to be asking questions today.
    I wanted to follow up. We talked about purchasing 
practices. I wanted to follow up to talk a little bit more 
about recommendations that you made about better data on the 
use and maintenance needs of Federal buildings. This data could 
help agencies decide when to downsize their footprint or invest 
in improvements, which could save hundreds of millions of 
dollars over the next decade, and inform how agencies manage 
their in-person workforce.
    What prevents agencies from being able to better manage 
their assets and making better buying decisions?
    Mr. Dodaro. There are actually not that many barriers. It 
takes a little bit of leadership. We recommended that OMB work 
with the agencies to come up with a utilization benchmark. 
Right now the agencies are all doing it differently. Most of 
what is known about utilization rates applies to headquarters 
buildings in Washington, not the buildings throughout the 
country and all the different assets. You need different 
benchmarks for like laboratories versus other kinds of 
facilities. It is not an easy job, but somebody needs to take 
leadership.
    You also can use more of these predictive models to deal 
with deferred maintenance. Deferred maintenance has increased 
quite a bit. We found, of the four agencies we looked at, which 
are huge property holders, only one of them was utilizing 
predictive modeling to say, OK, if I make an investment here I 
can save this amount of money, when is the best time to make 
that investment, et cetera. And so those are two suggestions 
that we made.
    Real property management has been on our High Risk List for 
a long time. Part of it was because of the underused nature of 
buildings. I think there has been progress in the leasing area, 
but more could be done there too, in light of the new working 
arrangements that agencies are kind of forging and working 
their way through.
    Senator Hassan. OK. Thank you.
    I now want to turn to background check systems. This year's 
report identified three distinct challenges facing the National 
Background Investigation Service (NBIS), which is run by the 
Department of Defense in collaboration with several other 
agencies. Can you talk a little bit about each of these 
challenges?
    Mr. Dodaro. Yes. First, we have been looking at this system 
for a while now. In 2021, we issued a report that said they do 
not have a reliable schedule, and so they do not know how long 
it is going to take. Then we looked at it in 2023, and they 
still did not have a reliable schedule, and we also found that 
their cost estimate was not complete. We were a little 
frustrated, and we elevated that to a matter for Congress to 
direct DOD to develop a reliable cost schedule.
    Now this system is supposed to replace, eventually, the 
systems that were at OPM back in 2015, when they had the breach 
of all the security information. So here we are. We are coming 
up on a decade later and we still do not have these new systems 
in place.
    Now the other problem we identified is the lack of 
reciprocity, where one agency can do a security background 
check and another agency would accept that check. A key 
challenge is that the information in the current information 
technology (IT) systems that record security checks are not 
complete.
    Senator Hassan. OK.
    Mr. Dodaro. We surveyed 31 different agencies, and 28 said 
that the IT system, when they check it from another agency, is 
not complete, so they do not have all the information. Then 
there is a basic lack of trust here. One agency does not trust 
another agency's vetting determination.
    Those are the issues that we point out. This is on our High 
Risk List. I am also concerned about the pace of implementing 
our recommendations. I just talked to OMB and I have talked to 
Director Haines at the Office of Director of National 
Intelligence (ODNI)--about why they are slow to implement a lot 
of these recommendations. I had higher hopes that they would be 
further along in this process, but they are not.
    Senator Hassan. Thank you for that. And just to kind of 
follow up, you mentioned that the Department of Defense's 
efforts to fully implement the National Background 
Investigation Services Program are both behind schedule and 
they are over budget. GAO recommends that Congress require the 
Department of Defense to review the National Background 
Investigation Services Program and update its project schedule 
and cost estimates, so we actually know what is going on.
    How could Congress' action here help get this program back 
on track?
    Mr. Dodaro. Congress could force them to make some 
decisions and disclosures. A lot of times there is this sort of 
mystical hope that this is all going to work out OK, and I can 
assure that it will not. If you do not have a good schedule, if 
you do not have a reliable cost estimate it is not going to 
work out. It has not worked out so far. They have been doing 
this for a number of years. They need to be forced to come up 
with a reliable schedule and cost estimate.
    We developed best practices for how to do a schedule and 
also how to do a cost estimate. We gave it to the agencies and 
said, ``Here, follow this.'' So it is like an open book test. 
We go in and say, ``OK, are you following this?'' No. They may 
be following a part here or there, but not all of it. Because 
we cannot audit every system in the government, so I try to 
give them self-help tools to do a better job in this area.
    We have IT management and acquisition on the High Risk List 
across government because this is not the only system that is 
having this type of problem. We routinely find it.
    I think there needs to be more emphasis on Congress making 
agencies follow these best practices, because if they follow 
these guides you get a better outcome, and you get it sooner, 
and you get it cheaper.
    Senator Hassan. OK. That is helpful. You referenced this in 
the answer you just gave, but I just want to give you a chance 
to say anything else that you wanted to about this. You talked 
about the reciprocal nature of these background checks and the 
need for agencies to work together.
    As we think about agencies needing to work together and 
collaborate and depend on each other for information as we go 
forward, how can they avoid the challenges, similar to ones 
that DOD is dealing with now, when they are working on these 
large interagency programs?
    Mr. Dodaro. You need to have good communication and good 
regular communication, and you need to have structure. There 
needs to be written agreements. This gets back to those eight 
collaboration criteria that I mentioned. If you follow those 
eight criteria you get a good outcome at the end of the 
process. It sort of walks you through how to do a joint project 
together across government. Most things now require multiple 
agencies because of the complexity of the problems facing our 
government.
    I mean, we make a living, at GAO, point out where they are 
not working together very effectively. I wish we could give up 
this job and they could do it right. But it is just time after 
time they are not doing it. It is varying degrees of 
effectiveness, but it could be done much better if they 
actually followed these best practices.
    Senator Hassan. OK. Thank you for that.
    Last question from me. As Congress and Federal agencies 
work to review and respond to the recommendations in this 
report how can GAO assist us with prioritizing the 
recommendations that need most urgent attention?
    Mr. Dodaro. Yes. Every year I send a letter to every 
department and agency head in the Federal Government, and 
prioritize our open recommendations to them. We make those 
letters available to the Congress, so we could use that to 
develop a priority list for this Committee.
    We also have a list in this report of areas where we think 
you could save over $1 billion by implementing the 
recommendations. So that is a prioritized list on financial 
benefits and cost savings. Then there are other areas where we 
point out where, as you mentioned in your opening statement, 
there could be improvements to public safety.
    I would say the criteria ought to be--and we can help 
create a list for you--ones that would improve public safety, 
ones that would provide better consumer protections--and this 
whole crypto asset, stablecoin area needs regulatory 
attention--and also where there are dollar savings to be had. 
We will be happy to do that.
    Senator Hassan. Thank you. Senator Romney.
    Senator Romney. I have a couple of items, pretty broad 
items. I am just going to begin with one that is more narrow. I 
begin by noting that the Federal workforce is in many cases 
extremely productive, hardworking. I spoke with a family member 
of a Federal employee just today, spoke about how their spouse 
is just working like crazy. On the other hand, I am concerned 
that some other people in the department are not working quite 
so hard, and all the burden is falling on the few rather than 
the many. This revolved around the teleworking that we do 
following COVID. I mean, everybody went home and interestingly, 
not everybody has come back to the office.
    Had the response time of consumer calls--people calling in, 
either the IRS, or calling in for information on labor, 
agriculture, and so forth--had the response time been the same 
as before COVID, fine. But in fact, the lines are longer. 
People are having a harder time getting in touch with the 
government. You wonder how well is teleworking working for us 
and do we need to oversee somehow in a better way, a more 
effective way, what happens when people are working from home?
    Do you have any sense of whether this is an issue we need 
to give consideration to?
    Mr. Dodaro. Yes. We are looking at that issue right now 
across government, at a number of different agencies, what 
effect it has had on customer service, on the agency 
achievement of its mission, and on recruitment and retention, 
too. There are issues there.
    I would say the focus Congress ought to put on this, in my 
opinion, is on outcomes, as you said. Are we getting the right 
outcomes that we want to achieve, and not try to micromanage 
how that happens. But if you don't get the right outcomes, you 
need to hold the agencies accountable.
    It may be that it is telework, or it may be they do not 
have the right people in the first place. They have not trained 
them properly to answer the calls. They are not holding them 
accountable. People are not smarter because they are sitting in 
a government building.
    But I think being outcome oriented is really the way to go. 
That is the way I manage the GAO workforce. If we get the right 
outcomes you can have workplace flexibilities, but if we do not 
get the right outcomes we are not going to do it. Fortunately 
for us, we study it and evaluate it, and our outcomes are 
really good, and it does not matter where people are. We are a 
knowledge-based agency.
    Plus there are skill gaps across the government. Of the 37 
high risk areas, 26 or 25 are on there because there are 
critical skill gaps. Right now agencies are struggling to get 
the right people, like people with AI skills. The government 
cannot pay the same salaries, but you can give some workplace 
flexibility. You can get some high-tech talent, and we have 
been able to do that at GAO--scientists, computer, security 
people--by giving them some workplace flexibilities they cannot 
get anywhere else. You would not have that caliber of talent in 
government if you could not offer those flexibilities. There 
needs to be flexibility, depending on the mission.
    Now, some agencies need to have people there to deal with 
the public or they need to be in person for missions--they 
cannot deal with on a remote basis, but I think the way to 
approach this--and it would solve broader problems--is to focus 
on outcomes. What are your goals, where are you short, what are 
you doing to make improvement, and to hold the agency officials 
accountable. I am up here all the time before Congress 
discussing shortcoming in the agencies. They are not up here as 
much defending what they are doing and telling Congress what 
they are going to do to fix some of the problems.
    I think more oversight would be effective. I think you are 
right to be concerned about this. But the focus, in my opinion, 
ought to be on are they achieving their missions, and if not, 
why not?
    Senator Romney. Artifical Intelligence (AI). You said the 
magic word that I want to talk about just briefly or get your 
perspectives on. It is going to be extraordinarily disruptive. 
It is going to be helpful, make us more productive. I would 
imagine much of what AI does is going to be focused on white-
collar work. That is mostly what government does is white-
collar work.
    Will AI dramatically reduce the need for personnel, do you 
believe, in the Federal Government? Are there adjustments we 
are going to need to make to usher in the capacity and 
capability of AI? What is your perspective of where that is 
going to take us? I am very optimistic about how it can make us 
more effective and more efficient. I am also scared to death 
about things it can do inappropriately. I do not begin to 
believe we have thought about how to regulate it or manage it 
at all, but what are your perspectives on the advent of AI and 
the impact it is going to have?
    Mr. Dodaro. Looking at it broadly, beyond the Federal 
Government, just for the country as a whole, I think it will 
have enormous implications for the workforce, both in a 
positive and a negative way. It could affect blue collar as 
well as white collar workers, broadly across government. You 
are right, in terms of the government workforce.
    Since 2018, we have done 50 studies on AI. We have looked 
at AI in accelerating drug development, medical testing, 
diagnosis, and treatment for patients. We have looked at the AI 
algorithms used for DNA testing, for example, and other things. 
We have developed the framework for how to audit artificial 
intelligence algorithms.
    In the government, I am mostly concerned because as we 
talked a little bit with Senator Lankford, some of the data in 
the government is not good at all. It is not complete. It is 
not accurate. It is not reliable. If it is used for AI 
applications, all you are going to get is bad outcomes faster. 
So the limitation in the government, because of the lack of 
reliable data, is enormous and should not be underestimated.
    Also in the Federal Government we have looked at the 
applications in DOD as well as in civilian applications. The 
government is going to have difficulty getting people who are 
trained in AI, so we need education programs. The government 
needs better recruiting and training. Is is still short in 
computer security people, even though that has been a problem 
for decades now. I think AI is going to have enormous 
implications, and not too far behind it will be quantum 
computing, which is going to completely upend all the 
cryptography that is in use.
    These changes are happening rapidly. Government always has 
a problem responding as fast as change in the environment. 
These science and technology (S&T) changes are coming the 
fastest in human history. Government has to keep up better in 
these areas. So you are right to be concerned about AI. It has 
potential benefits if managed properly, but it can also have a 
dark side too, just like any other technology that could be 
used to perpetrate fraud and other crimes. We have already seen 
some fraudsters, using AI against the government. They are more 
creative than the government.
    But speaking on fraud, just one last point on that, we 
worked with Congress on the Fraud Reduction and Data Analytics 
Act od 2016. The Act required agencies to implement GAO's 
framework for preventing fraud in the government. Agencies just 
have not implemented it fully, and Congress has not held them 
accountable. One of the things they are supposed to do is do a 
fraud risk assessment of new programs. When the Small Business 
Administration (SBA) did the first fraud assessment on the 
Paycheck Protection Program? In February 2022, when the program 
was over. They were not ready. That law was in place 4 years 
before the pandemic. Many agencies did not do it too. I do not 
mean to single them out alone.
    So that is another tool I think Congress can use to help 
prevent fraud in the first place.
    Senator Romney. Thank you.
    Senator Hassan. Thank you, Senator Romney, and thank you 
again, Mr. Dodaro. As always this is really helpful. To you and 
your entire team we thank you for your service and your work 
and your insights.
    Thank you to all of your agency for everything you do to 
improve government services for the American people. I look 
forward to continuing to work to address your recommendations, 
to save taxpayer dollars, and deliver better services to all 
Americans.
    The hearing record will remain open for 15 days, until 5 
p.m. on May 30th, for submissions of statements and questions 
for the record.
    With that this hearing is adjourned.
    [Whereupon, at 3:42 p.m., the hearing was adjourned.]

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