As the U.S. enters a new cent., the 107th Cong. and the new admin. face an array of challenges and opportunities to enhance the performance and accountability of the Fed. gov't. and to position our country for the future. The GAO's recently issued Performance and Accountability Series describes those challenges. This report provides a framework for considering the budgetary implications of certain program reform options discussed in past GAO work but not yet addressed or enacted. This report is not a complete summary of possible options, but it does provide specific examples that demonstrate the programmatic and fiscal oversight needed as we enter the new millennium. Charts and tables.

GAO-01-447 Supporting Congressional Oversight: Framework for Considering Budgetary Implications of Selected GAO Work

To assist the Congress in its oversight capacity, we have developed an oversight framework that is intended to allow the Congress to systematically address the goals, scope and approaches for delivering these on-going programs. Specifically, the options in this report fall under one of the following three areas that constitute one potential framework for congressional oversight: Reassess objectives: Options for reconsidering whether to terminate or revise services and programs because goals have been achieved, have been persistently not met, or are no longer relevant due to changing conditions. Redefine beneficiaries: Options for revising formulas or eligibility rules or improved targeting of benefits or fees. Improve efficiency: Options to address program execution problems through consolidation, reorganization, improving collections methods, or attacking high-risk activities.

Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers' Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.