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GAO-12-751R 1 (2012-05-31)

handle is hein.gao/gaobacgcx0001 and id is 1 raw text is: AGAO ,,Accountabi|ty Integrity I Felawbfity United States Government Accountability Office Washington, DC 20548 May 31, 2012 Congressional Committees Subject: Observations on the Coast Guard's and the Department of Homeland Security's Fleet Studies This letter transmits the enclosed briefing slides that we provided to you on April 20, 2012. The Conference Report accompanying the Department of Homeland Security (DHS) Appropriations Act, 2012, directed the Coast Guard to submit phases one and two of the Fleet Mix Analysis and the Cutter Fleet Mix Analysis, as specified in the Senate Report.' The Senate Report directed GAO to provide an assessment of the results of these analyses.' In response to the mandate, we addressed the following objectives: (1) What are the key results of the Coast Guard's Fleet Mix Studies and DHS's Cutter Study with respect to recapitalization and operations? (2) How useful are these studies to DHS, the Office of Management and Budget (OMB), and the Coast Guard for informing recapitalization decisions? To conduct our work, we obtained and analyzed Fleet Mix Phase One, Fleet Mix Phase Two, and the DHS Cutter Study to understand the key results. We reviewed Coast Guard appropriations from fiscal years 2008 through 2012 and the President's budget request for fiscal year 2013 to analyze how fiscal assumptions in the studies compared with past appropriations. We interviewed Coast Guard, DHS, and OMB officials to discuss the studies' results and primarily relied on agency officials to identify whether the studies were useful for informing recapitalization decisions. We obtained agency comments on the draft slides prior to the April 20, 2012 briefing. These comments were incorporated as appropriate and the agency comment letter is included as a part of the enclosed briefing slides. We conducted this performance audit from March 2012 to May 2012 in accordance with generally accepted government auditing standards. Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objectives. We believe the evidence obtained provides a reasonable basis for our findings and conclusions based on our audit objectives. 'H.R. Conf. Rep. No. 112-331, at 980 (2011). 'S. Rep. No. 112-74, at 100 (2011). GAO-12-751R DHS and USCG Fleet Studies PagelI

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