Streamlining Government: Opportunities Exist to Strengthen OMB's Approach to Improving Efficiency Page: 22 of 73
The following text was automatically extracted from the image on this page using optical character recognition software:
However, in earlier work we found that only 3 of the 10 Chief Financial
Officer (CFO) Act agencies we reviewed had implemented MCA systems
entitywide: Interior, the Social Security Administration, and Labor. '
Transportation had made significant progress in implementing MCA
entitywide and three agencies-Agriculture, Health and Human Services,
and Housing and Urban Development-planned to implement MCA
systems when upgrading their overall financial management systems. The
three remaining agencies we reviewed-Education, the Treasury, and
Veterans Affairs-had no plans to implement MCA departmentwide,35
although Veterans Affairs was initiating a review to explore opportunities
to do so. Consequently, we recommended that individual agencies
commence or improve the development of entity-wide MCA systems as a
fundamental component of their financial management system, as required
by SFFAS 4 and the Federal Financial Management Improvement Act of
For this report, of the five agencies we reviewed, we selected three-
Interior, Labor, and Transportation-because we previously reported they
had either implemented MCA systems entitywide, or were planning to do
so. Nevertheless, we did not find widespread use of MCA system data for
the efficiency measures we reviewed either in these agencies or in the
other two agencies-Education and Agriculture-that did not have
entitywide MCA systems.
Of the 18 efficiency measures from our selected programs that included
typical elements, four measures (22 percent) used a distinct MCA system
to determine costs. Those programs that relied on MCA data produced
outputs, such as the Student Aid Administration program (student aid
disbursements), the Federal Aviation Administration's (FAA) Air Traffic
Organization Terminal (take offs and landing operations) and Technical
(maintenance and modernization of equipment needed to provide air
traffic services) programs, and the Department of the Interior's Fisheries
program (pounds of trout per dollar). In addition, legislation was enacted
in the 1990s, which resulted in both Federal Student Aid (FSA) and FAA
35Although Education did not have a departmentwide MCA system, as indicated below,
Federal Student Aid (FSA) within Education had its own MCA system.
3631 U.S.C. 3512 note.
GAO-10-394 Streamlining Government
Here’s what’s next.
This report can be searched. Note: Results may vary based on the legibility of text within the document.
Tools / Downloads
Get a copy of this page or view the extracted text.
Citing and Sharing
Basic information for referencing this web page. We also provide extended guidance on usage rights, references, copying or embedding.
Reference the current page of this Report.
United States. Government Accountability Office. Streamlining Government: Opportunities Exist to Strengthen OMB's Approach to Improving Efficiency, report, May 7, 2010; Washington D.C.. (https://digital.library.unt.edu/ark:/67531/metadc302236/m1/22/: accessed May 21, 2019), University of North Texas Libraries, Digital Library, https://digital.library.unt.edu; crediting UNT Libraries Government Documents Department.