The National Park Service
Actions Needed to Improve Travel Cost Management Gao ID: GAO-03-354 February 13, 2003Unable to obtain information on the National Park Service's (Park Service) travel costs to ensure that the agency is spending appropriated funds effectively and efficiently, the Congress asked GAO to assess the availability of travel cost information and provide certain travel cost information, such as the cost of foreign travel and for attending conferences, for the Park Service for each of the past 4 fiscal years.
The Park Service reported that it incurred from $39 million to $50 million, in inflation-adjusted dollars annually, on travel costs during the past 4 fiscal years, but it does not know its actual costs for foreign travel or the travel costs related to attending conferences because its does not routinely record this required information. The Federal Travel Regulation requires that agency travel accounting systems capture certain data, including travel type, such as foreign or domestic travel, and purpose, such as training or conference attendance. In addition, the Park Service requires that all vouchers for foreign travel be processed at its Accounting Operations Center, but this policy is not consistently followed. The current procedures for processing travel vouchers and recording travel costs make it difficult for the Park Service to report reliable travel data that are consistent with the Federal Travel Regulation. Officials at the Park Service told us that they are implementing a new travel management system that will track travel type and purpose. The system is expected to be operating throughout the agency by approximately September 2003. Reliable, detailed travel information that is consistent with the Federal Travel Regulation is critical so that the Park Service and the Congress can perform their respective roles and responsibilities with regard to efficient travel cost management.
RecommendationsOur recommendations from this work are listed below with a Contact for more information. Status will change from "In process" to "Open," "Closed - implemented," or "Closed - not implemented" based on our follow up work.
Director: Team: Phone:GAO-03-354, The National Park Service: Actions Needed to Improve Travel Cost Management
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Report to the Subcommittee on Interior and Related Agencies, Committee
on Appropriations, House of Representatives:
February 2003:
National Park Service:
Actions Needed to Improve Travel Cost Management:
GAO-03-354:
GAO Highlights:
Highlights of GAO-03-354, a report to the Subcommittee on Interior and
Related Agencies, Committee on Appropriations, House of Representatives
Why GAO Did This Study:
Unable to obtain information on the National Park Service‘s (Park
Service) travel costs to ensure that the agency is spending
appropriated funds effectively and efficiently, the Subcommittee
asked GAO to assess the availability of travel cost
information and provide certain travel cost information, such as the
cost of foreign travel and for attending conferences, for the Park
Service for each of the past 4 fiscal years.
What GAO Found:
The Park Service reported that it incurred from $39 million to $50
million, in inflation-adjusted dollars annually, on travel costs
during the past 4 fiscal years, but it does not know its actual costs
for foreign travel or the travel costs related to attending conferences
because its does not routinely record this required information.
The Federal Travel Regulation requires that agency travel accounting
systems capture certain data, including travel type, such as foreign
or domestic travel, and purpose, such as training or conference
attendance. In addition, the Park Service requires that all vouchers
for foreign travel be processed at its Accounting Operations Center,
but this policy is not consistently followed. The current procedures
for processing travel vouchers and recording travel costs make it
difficult for the Park Service to report reliable travel data that
are consistent with the Federal Travel Regulation. Officials at the
Park Service told us that they are implementing a new travel management
system that will track travel type and purpose. The system is expected
to be operating throughout the agency by approximately September 2003.
Reliable, detailed travel information that is consistent with the
Federal Travel Regulation is critical so that the Park Service and the
Congress can perform their respective roles and responsibilities with
regard to efficient travel cost management.
What GAO Recommends:
GAO recommends that the National Park Service implement the
following procedures:
*Establish procedures for capturing travel data, including travel type
and purpose as required by the Federal Travel Regulation.
*Enforce existing policy that requires all foreign travel vouchers to
be processed electronically by the Accounting Operations Center.
*Address federal travel system requirements when designing and
implementing the travel system scheduled for completion later this
year as well as any future travel systems.
DOI officials concurred with our recommendations and noted steps
underway to manage travel costs.
www.gao.gov/cgi-bin/getrpt?GAO-03-354.
To view the full report, including the scope and methodology, click on
the link above. For more information, contact McCoy Williams on
(202) 512-6906 or williamsm@gao.gov.
[End of section]
Letter:
Results in Brief:
Background:
Objectives, Scope, and Methodology:
The Park Service Cannot Determine Its Foreign Travel Costs or Its
Travel Costs for Attending Conferences:
Total Reported Travel Costs Have Increased Annually:
Alternative Data Indicate That Foreign Travel Has Increased Annually:
Foreign Travel Authorization Procedures Include Multiple Levels of
Approval:
Conclusions:
Recommendations for Executive Action:
Agency Comments and Our Evaluation:
Appendixes:
Appendix I: National Park Service‘s Authorized Foreign Trips and
Estimated Travel Costs:
Appendix II: Comments from the Department of the Interior:
Appendix III: GAO Contact and Staff Acknowledgements:
Tables:
Table 1: Total Travel Costs by Region, Fiscal Years 1999-2002
Table 2: Estimated Foreign Travel Costs, for Each Region, the
Washington, D.C., Office, and Parks Aggregated, Fiscal Years 1999-2002:
Figure:
Figure 1: Park Service Reported Total Travel Costs, Fiscal Years 1999-
2002, Actual and Adjusted for Inflation to 2001 Dollars:
Abbreviations:
AOC: Accounting Operations Center:
DOI: Department of the Interior:
GSA: General Services Administration:
JFMIP: Joint Financial Management Improvement Program:
OIA: Office of International Affairs:
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Letter:
February 13, 2003:
The Honorable Charles H. Taylor
Chairman
The Honorable Norman D. Dicks
Ranking Minority Member
Subcommittee on Interior and
Related Agencies
Committee on Appropriations
House of Representatives:
Unable to obtain information on the National Park Service‘s (Park
Service) travel costs, the Subcommittee asked in its June 3, 2002,
letter and subsequent discussions that we review several issues
pertaining to the Park Service‘s travel costs. As principal steward
over 385 areas covering 84 million acres of land, the Park Service
receives approximately 25 percent of the Department of the Interior‘s
(DOI) annual appropriations. In fiscal year 2001, the net cost of Park
Service operations was over $2 billion, and included travel and
transportation costs of almost $47 million.
To assess the availability of the Park Service‘s travel expense
information, the Subcommittee asked us to determine (1) whether the
Park Service could provide its travel cost by type (such as foreign or
domestic) and purpose (such as conference attendance or training) for
fiscal years 1999, 2000, 2001, and 2002, and if not, what factors
contribute to the Park Service‘s inability to provide the information,
(2) the annual total travel costs for those years, and (3) how many
foreign trips were authorized for those 4 fiscal years and at what
estimated cost. Further, we were to describe the Park Service‘s
authorization process for foreign travel.
Results in Brief:
The Park Service does not know its actual costs for foreign travel or
the travel costs related to attending conferences because it does not
routinely record this required information. Information generated from
the Park Service‘s travel accounting system is not consistent with the
Federal Travel Regulation,[Footnote 1] which requires agencies to track
the type (such as foreign or domestic) and purpose (such as conference
attendance) of official government travel.[Footnote 2] In addition,
while the Park Service requires all vouchers for foreign travel to be
processed at its Accounting Operations Center (AOC), this policy is not
consistently followed. Although enforcement of this policy would not
automatically yield summary information on foreign travel costs under
the existing travel accounting system, it could facilitate the
enhancements necessary for tracking and monitoring Park Service foreign
travel costs. The current procedures for processing travel vouchers and
recording travel expenditures include a combination of both centralized
and decentralized methods. One result of this is that the Park Service
records certain foreign travel costs as domestic travel costs.
Therefore, it is difficult for the Park Service to report reliable
travel data that are consistent with the Federal Travel Regulation.
Reliable detailed travel information that is consistent with the
Federal Travel Regulation is critical so that the Park Service, the
Congress, and the General Services Administration (GSA)[Footnote 3] can
perform their respective roles and responsibilities with regards to
efficient travel cost management. The Park Service is in the process of
implementing a new travel management system that is designed to
generate travel information in accordance with the Federal Travel
Regulation and will eventually be able to provide reliable detailed
travel information on foreign travel costs and costs for attending
conferences. This system is expected to be operational throughout the
Park Service by approximately September 2003.
After adjusting for inflation, total reported Park Service travel costs
for the past 3 years have increased by an average of about 9 percent
annually from approximately $39 million in fiscal year 1999, to
approximately $50 million in fiscal year 2002. The Park Service was
able to provide overall travel costs broken down by its seven regions,
the Washington, D.C., office, and its other reporting units for fiscal
years 1999 through 2002. Travel costs for the Washington, D.C., office
rose by approximately 60 percent, increasing from $5.6 million to over
$9 million. Combined travel costs for the seven regional offices
increased approximately 26 percent, from almost $31 million to almost
$39 million. The three remaining units, which include the service
centers and the Job Corps Program, decreased slightly, going from
almost $2.5 million to almost $2.4 million.
Given the Park Service‘s failure to record and thus inability to
confidently report foreign trips and the related costs, the Park
Service‘s Office of International Affairs (OIA) provided us estimated
trip and cost data. Based on the authorization documents that it
receives approximately 6 weeks prior to travel dates, OIA estimated a
steadily increasing number of trips from 355 in 1999 to 470 in 2002. It
acknowledged that some foreign trips may not have actually occurred,
and that cost data could be suspect for this reason as well as because
trips may have been extended or shortened since approval. The Park
Service‘s foreign travel approval process largely entails various
levels of supervisor and agency approval and ends with the Department
of State and appropriate U.S. embassy concurrences.
This report makes recommendations for the Park Service to (1) establish
procedures for capturing travel data, including travel type and purpose
as required by the Federal Travel Regulation, (2) enforce the existing
Park Service foreign travel policy that requires all foreign travel
vouchers to be processed electronically by AOC, and (3) address Joint
Financial Management Improvement Program (JFMIP)[Footnote 4] Travel
System Requirements when designing and implementing the travel system
scheduled for completion later this year as well as any future travel
systems.
In written comments on a draft of this report, DOI concurred with our
conclusions and recommendations and described actions underway to
address our recommendations as well as efforts being taken to reduce
travel costs for the current fiscal year. While agreeing with our
recommendations, DOI stated that it took exception to certain
statements in our report. We address DOI‘s concerns by referring to the
relevant points made in our report and reaffirming our position in the
’Agency Comments and Our Evaluation“ section.
Background:
The National Park System of the United States comprises 385 areas
covering around 84 million acres in 49 states, the District of
Columbia, American Samoa, Guam, Puerto Rico, Saipan, and the Virgin
Islands. Besides running the National Park System, the Park Service
fills many other roles to augment the conservation and the preservation
of natural resources.
In its mission, the Park Service recognizes its responsibility for
managing a great variety of national and international programs
designed to help extend the benefits of natural and cultural resources
conservation and outdoor recreation throughout the nation and the
world. Implementation of its domestic and global missions and
leadership roles presents opportunities for recurrent travel.
OIA provides the overall framework for the Park Service‘s international
programs and coordinates its participation in international activities
in fulfillment of global obligations and domestic legislative
requirements. OIA also has responsibility to ensure that Park Service
employees comply with the Federal Travel Regulation and DOI foreign
travel regulations as well as Park Service regulations when traveling
outside the United States on official government business. AOC, the
Park Service‘s consolidated administrative accounting and payment
office, produces the Park Service‘s travel policies based on the
Federal Travel Regulation and DOI travel regulations. DOI has adopted
the Federal Travel Regulation and its supplements and amendments as its
basic travel and transportation policy for all its bureaus and offices,
including the Park Service.
Objectives, Scope, and Methodology:
We were asked to determine (1) whether the Park Service could provide
its travel cost by type (such as foreign or domestic) and purpose (such
as conference attendance or training) for fiscal years 1999, 2000,
2001, and 2002, and if not, what factors contribute to the Park
Service‘s inability to provide the information, (2) the annual total
travel costs for those years, and (3) how many foreign trips were
authorized for those 4 fiscal years and at what estimated cost. We were
also asked to describe the authorization procedures required for
foreign travel.
In order to fulfill the first objective, we asked the Park Service to
provide travel cost data from its travel accounting system for fiscal
years 1999 through 2002. We requested the data for each of the Park
Service‘s established regions. We identified the requirements for
tracking and recording detailed travel data by reviewing the Federal
Travel Regulation; JFMIP‘s Travel System Requirements; and DOI‘s and
the Park Service‘s travel regulations, policies, and procedures. We
identified the causes leading to the Park Service‘s inability to
provide reliable detailed travel information that is consistent with
the Federal Travel Regulation by interviewing Park Service officials
and staff members, as well as certain DOI staff members. We visited the
Park Service AOC and observed as travel vouchers were processed through
the travel accounting system to gain an understanding of how travel
cost data are processed and to ascertain the capabilities of the
system. In addition, we interviewed an official at GSA responsible for
gathering detailed travel information from certain agencies biennially
and reviewed the travel information for fiscal year 2000 submitted to
GSA by the Park Service to confirm the assertions that the Park Service
used estimated, not actual, data in fulfilling the reporting
requirement to GSA.
For objective two, we used the data given to us by the Park Service and
adjusted for inflation. We reviewed the Park Service‘s financial
statement audit for fiscal years 2000 and 2001 to determine if any
identified material internal control weaknesses or reportable
conditions could affect the reliability of the Park Service‘s travel
data. We compared the total reported travel costs with the Park
Service‘s reported outlays in each of the fiscal years and interviewed
Park Service officials about the accuracy of the data. We compiled
subtotals for the regional offices, as well as for the service centers
and the Job Corps Program combined, and reconciled those subtotals with
travel cost totals by fiscal year. We adjusted all dollar values for
general inflation, using the Gross Domestic Product price index for all
items with fiscal year 2001 as the base year.
Because the Park Service could not provide the actual cost of foreign
travel, in order to fulfill the third objective, we asked the Park
Service‘s OIA to provide the number of authorized foreign trips, and
the cost estimates for related travel, which were both based on
preauthorized amounts submitted to OIA on Foreign Travel Certification
Forms (DI-1175). With certain limitations as discussed in the report,
these data would be the best available to provide some indication of
the level of foreign travel. We adjusted all dollar values for general
inflation, using the Gross Domestic Product price index for all items
with fiscal year 2001 as the base year.
To describe the Park Service‘s foreign travel authorization process, we
obtained and reviewed applicable policy and procedures and other
guidance on the foreign travel authorization process. This included the
Federal Travel Regulation, the Park Service International Travel
Policies and Procedures, and the Park Service Temporary Duty Travel
Policies. Further, we discussed the applicable policies, procedures,
and practices with appropriate Park Service officials, including
headquarters officials in the Park Service OIA, AOC, and the offices of
Parks Facility Management and Cultural Resource Stewardship and
Partnerships.
We did not review all aspects of the Park Service‘s internal controls
or its travel accounting system. Also, we did not independently verify
or test the reliability of the data we obtained and used in our
analysis.
Our work was performed at Park Service offices in Washington, D.C., and
at AOC in Herndon, Virginia, from July 2002 through January 2003 in
accordance with generally accepted government auditing standards.
We requested written comments from the Department of the Interior on a
draft of this report. We received comments from the Assistant Secretary
for Fish and Wildlife and Parks, which we have incorporated into the
report as appropriate. These comments are discussed in the ’Agency
Comments and Our Evaluation“ section of this report and are reprinted
in appendix II.
The Park Service Cannot Determine Its Foreign Travel Costs or Its
Travel Costs for Attending Conferences:
The Park Service does not know its actual costs for foreign travel or
the travel costs related to attending conferences. This is because its
systems and processes do not consistently or routinely record this
information, although they are required to do so.
The Federal Travel Regulation requires that agencies capture certain
data elements for processing federal travel expenditures. These data
elements include type of travel, such as foreign or domestic, and
travel purpose,[Footnote 5] such as site visit, training attendance, or
conference attendance. DOI and Park Service travel regulations
similarly require tracking travel type and purpose. In addition, the
Park Service‘s foreign travel policies and procedures specify that
foreign travel be kept to the absolute minimum necessary for achieving
its mission and objectives.
The Park Service‘s current system of processing travel vouchers and
recording travel expenditures includes a combination of both
centralized and decentralized functions. Airfare and other
transportation costs, such as rental cars, are centrally billed to the
Park Service AOC, and recorded in the aggregate as domestic travel,
even though some of the transportation charges on a given invoice may
be for foreign travel. A travel voucher claiming reimbursement for
costs for transportation, lodging, meals, and other incidentals can be
processed at the traveler‘s local park office and paid with a third-
party draft,[Footnote 6] or the voucher can be sent to AOC, where it is
forwarded electronically to Treasury for reimbursement to the
employee.[Footnote 7]
Park Service officials told us that its current travel accounting
system is limited in the amount of travel-related information it can
preserve when processing certain valid payment methods, including
third-party drafts. While travel type and purpose information may or
may not be captured and retained at all park offices, AOC officials
told us that they do not receive this travel information from the local
offices or regions in enough detail to satisfy the Federal Travel
Regulation requirement. For those travel vouchers processed at AOC, we
noted that the current system has the capacity to record the travel
type and purpose, but those data fields were not consistently being
completed in processing individual vouchers.
Although the Park Service‘s foreign travel policies and procedures
require that all foreign travel vouchers be sent to AOC for payment,
AOC officials told us that some Park Service field offices may be
paying foreign travel vouchers locally rather than submitting them to
AOC. There is some risk of this occurring because we found no
procedures in place to ensure that all foreign travel vouchers are sent
to AOC for payment. Enforcement of this policy would not automatically
yield summary information on foreign travel costs under the existing
travel accounting system in view of the weaknesses discussed above;
however, it could facilitate the enhancements necessary for tracking
and monitoring Park Service foreign travel costs.
The Park Service is presently implementing a new end-to-end travel
management system that its officials represented as fully compliant
with the Federal Travel Regulation. When implemented, the new system
will be able to provide travel information such as the number of
foreign trips and conference attendance. However, this system is not
expected to be operational throughout the Park Service until
approximately September 2003.
The Federal Financial Management Improvement Act of 1996 requires,
among other things, that agencies implement and maintain financial
management systems that substantially comply with federal financial
management systems requirements. These apply to existing systems in
operation and new systems planned or under development. These system
requirements are detailed in the Financial Management Systems
Requirements series issued by JFMIP and in Office of Management and
Budget Circular A-127, Financial Management Systems. JFMIP requirement
documents identify (1) a framework for financial management systems,
(2) core financial management systems requirements, and (3) 16 other
financial and mixed systems supporting agency operations, of which the
travel system is one. In 1999, JFMIP issued its Travel System
Requirements, which defines mandatory and value-added functional
requirements for system administration and major elements of the travel
process. Mandatory requirements describe what the system must do and
outline the minimum acceptable functionality necessary to establish a
system. The capability to capture required standard data elements
contained in the Federal Travel Regulation is considered a mandatory
requirement.
In the absence of reliable detailed travel expense information such as
travel type and purpose, the Park Service and the Congress have limited
information available to determine whether funds appropriated for
travel are being used effectively. In addition, GSA is limited in its
efforts to collect information on the use of federal travel dollars for
the purpose of developing cost-effective management practices
governmentwide. For example, as required by 5 U.S.C. 5707(c), GSA
directs each federal agency with more than $5 million in travel costs
in a fiscal year to submit a biennial report detailing such information
as total travel costs, costs of foreign and domestic travel, and costs
of travel by varying purpose. While the Park Service has submitted this
type of information to GSA in the past, many of the responses were
based on estimates because the Park Service system does not capture all
the required data elements. Therefore, the accuracy and reliability of
the data it submits to GSA are questionable.
Total Reported Travel Costs Have Increased Annually:
After adjusting for inflation, total reported travel costs at the Park
Service in the past 3 years have increased by almost 29 percent, from
approximately $39 million in fiscal year 1999 to approximately $50
million in fiscal year 2002. Total reported travel costs for fiscal
years 2000 and 2001 were $45 million and $47 million, respectively.
Figure 1 further illustrates the increased travel costs reported by the
Park Service, which rose by 12 percent from fiscal year 1999 to fiscal
year 2000, 4 percent from fiscal year 2000 to fiscal year 2001, and 7
percent from fiscal year 2001 to fiscal year 2002, or an average of 9
percent annually over the 3-year interval.
Figure 1: Park Service Reported Total Travel Costs, Fiscal Years 1999-
2002, Actual and Adjusted for Inflation to 2001 Dollars:
[See PDF for image]
Note: This figure represents GAO‘s analysis of data provided by the
Park Service.
[End of figure]
Table 1 depicts the total reported travel costs for fiscal years 1999
through 2002, for the Park Service‘s seven geographical regions, the
Washington, D.C., office, and three remaining reporting units. As
indicated in the table, travel costs for the Washington, D.C., office
have increased by approximately 60 percent, increasing from $5.6
million in fiscal year 1999 to over $9 million in fiscal year 2002.
Reported travel costs for the seven regional offices combined increased
by approximately 26 percent, from almost $31 million in fiscal year
1999 to almost $39 million in fiscal year 2002. The three remaining
units, which include the service centers and the Job Corps Program,
showed a slight decrease in reported travel costs, going from almost
$2.5 million in fiscal year 1999 to almost $2.4 million in fiscal year
2002.
Table 1: Total Travel Costs by Region, Fiscal Years 1999-2002:
[See PDF for image]
Source: GAO.
Note: Dollars are adjusted to 2001 dollars. This figure represents
GAO‘s analysis of data provided by the Park Service.
[End of table]
In commenting on a draft of this report, DOI stated that the sharp
increase in travel costs for the Washington, D.C., office from fiscal
years 2001 to 2002 is primarily attributable to enhanced security
measures in the wake of the events of September 11, 2001. During the
course of our review or in its comments on our report, DOI did not
provide any further information supporting its position. Without
systems and processes in place that can track and record all pertinent
travel related data, it is difficult for the agency to readily justify
and document unusual variances and trends in Park Service employee
official travel.
Alternative Data Indicate That Foreign Travel Has Increased Annually:
Given the Park Service‘s failure to record and thus inability to
confidently report actual foreign trips and the related costs, the Park
Service‘s OIA provided us estimated trip and cost data, based on
authorization documents supplemented by a database it uses to track the
whereabouts, health, and safety of Park Service employees traveling
outside of the continental United States. OIA receives travel
authorization documents, including estimated costs for foreign travel,
approximately 6 weeks prior to a Park Service employee initiating such
travel.
The OIA information indicates that the number of trips authorized for
foreign travel increased by approximately 32 percent, rising steadily
from 355 trips in fiscal year 1999 to 470 trips in fiscal year 2002.
Total pretravel estimated costs for these trips increased from $488,830
in fiscal year 1999 to $652,236 in fiscal year 2002 (adjusted for
inflation), indicating that foreign travel costs may have increased by
about a third during this 3-year interval. There were 379 authorized
trips for fiscal year 2000 at an estimated cost of $639,345, and 442
authorized trips in fiscal year 2001, at an estimated cost of $641,395.
OIA does not verify that the authorized travel actually took place,
track actual costs in the event of a trip being extended or shortened
since approval, or determine whether reimbursements were received where
costs are shared by a host country or organization. Appendix I provides
further details on the estimated foreign travel information compiled by
OIA and the information is arranged by regional office, with one total
for all remaining park offices.
Foreign Travel Authorization Procedures Include Multiple Levels of
Approval:
OIA evaluates opportunities and coordinates responses involving the
Park Service in international programs, projects, and activities. In
addition, OIA is designated to ensure implementation of federal, DOI,
and Park Service foreign travel procedures and regulations. Consistent
with DOI policy, OIA policy states that the number of travelers and the
number and length of trips to foreign countries are to be held to the
absolute minimum necessary for conducting essential business and
accomplishing established Park Service objectives.
When a need to travel internationally is identified, either to attend a
conference or meeting or to provide technical assistance, the employee
must first obtain approval from his or her immediate supervisor by
submitting a foreign travel certification form[Footnote 8] and a
justification memorandum. The supervisor is to review the documentation
for consistency with Park Service program priorities and strategic
planning goals, cost-effective accomplishment of Park Service mission,
and fiscally responsible scheduling of the travel. The supervisor is to
then determine if the costs can be met, and consider the impact of the
employee‘s time away from work.
Upon supervisor approval, the required authorization forms are
submitted to the employee‘s regional director[Footnote 9] for approval,
and then to OIA about 6 weeks prior to the proposed travel. OIA
forwards the documents to the Park Service‘s Deputy Director, DOI‘s
Assistant Director for Fish and Wildlife and Parks, and DOI‘s Office of
International Affairs. Once all the agency approvals are received, OIA
requests approval from the Department of State and the appropriate U.S.
embassy. Travel may begin after all approvals are received.
Conclusions:
The Park Service lacks systems and procedures needed to capture and
report travel cost in accordance with the Federal Travel Regulation.
Specifically, it does not identify travel type, which would indicate
travel to foreign countries versus domestic travel, nor does it
identify travel purpose, which would indicate travel related to site
visit, or conference attendance, for example. System inadequacies and a
lack of adherence to policies and procedures contributed to the
unavailability of reliable, detailed travel data consistent with
Federal Travel Regulation requirements. The Park Service is in the
process of implementing a new travel accounting system that is designed
to track all required data elements under the Federal Travel
Regulation. However, this system is not expected to be fully
operational until approximately September 2003.
The Park Service‘s reported total travel costs have increased over the
past 3 fiscal years. In addition, alternative data on foreign travel
indicate that the number of authorized trips and the related costs for
the same period have risen. Without reliable detailed historical travel
information, such as foreign versus domestic travel cost, or travel
costs by various purposes, the Park Service is limited in its ability
to manage travel and transportation costs and the Congress has limited
information available to determine whether funds appropriated for
official travel are being used effectively.
Recommendations for Executive Action:
We recommend that the Secretary of the Interior require the Director of
the National Park Service to take the following actions:
* Establish procedures for capturing travel data, including travel type
and purpose, as required by the Federal Travel Regulation.
* Enforce existing Park Service foreign travel policy requiring all
foreign travel vouchers to be processed electronically by AOC to enable
a complete and proper recording of foreign travel costs.
* Address JFMIP Travel System Requirements when designing and
implementing the travel system scheduled for completion later this year
as well as any future travel systems.
Agency Comments and Our Evaluation:
In its written comments, DOI concurred with our recommendations and
described actions underway to address our recommendations. DOI also
described efforts being taken to reduce travel costs for the current
fiscal year. The comments are reprinted in appendix II.
While agreeing with our recommendations, DOI stated that it took
exception to certain statements in this report. First, DOI stated that
our report implies foreign travel costs are partly to blame for the
high travel costs reported, when in fact foreign travel comprises a
small part of the Park Service‘s total travel costs. Our report does
not make any observations on the significance of foreign travel costs
in relation to total travel costs. Further, the report states that the
Park Service does not know its actual foreign travel costs for the
periods we reviewed and therefore, it would not have been possible for
us to make any such observations.
Second, DOI stated that the number of estimated foreign trips in our
report was misleading. It stated that approximately 50 percent of the
total number of foreign trips shown in our report was actually across-
the-border travel to either Mexico or Canada, and thereby exempt from
the required Foreign Travel Certification Form (DI-1175). Our report
provides the total number of estimated foreign trips during the period
under review based on the Park Service‘s reported information. In
addition, DOI‘s comment regarding exemption from filing form DI-1175
for across-the-border travel is not accurate. The Park Service‘s
International Travel Policies and Procedures explicitly require that a
DI-1175 be filed for travel to both Mexico and Canada. For these
reasons, our report does not differentiate between trips to our
bordering countries from trips to any others. Further, the estimated
numbers of foreign trips in our report were obtained by reviewing
approved forms DI-1175.
DOI commented that the Park Service was able to provide supporting
documentation related to foreign travel. However, as discussed in the
report, the Park Service could not provide its actual foreign travel
costs for the periods under review. The estimated trip and cost data
provided by OIA from the forms DI-1175 cannot be referred to as
supporting documentation for actual foreign travel costs incurred
because of the caveats identified in this report.
Finally, regarding travel purpose, such as training or conference
attendance, DOI noted that the report did not state that the Park
Service already captures the purpose for foreign travel. Our report
points out that the travel accounting system has the capacity to record
travel type and purpose, but notes that those data fields were not
consistently being completed in processing individual vouchers, which
resulted in the Park Service being unable to provide us with the
requested data. Thus, this data is captured for some travel, but it is
not consistently recorded in the Park Service‘s travel accounting
system in a manner that would facilitate routine and comprehensive
reporting of such data.
We are sending copies of this report to the Honorable Gale A. Norton,
Secretary, Department of the Interior; Schuyler Lesher, Director,
Office of Financial Management, Department of the Interior; appropriate
congressional committees; and other interested parties. This report
will also be available at no charge on GAO‘s home page at http://
www.gao.gov. If you or your staffs have any questions regarding this
report, please contact me at (202) 512-6906. An additional key contact
and contributors to this report are listed in appendix III.
Signed by:
McCoy Williams
Director
Financial Management and Assurance:
[End of section]
Appendixes:
Appendix I: National Park Service‘s Authorized Foreign Trips and
Estimated Travel Costs:
The following are estimated foreign travel costs, adjusted for
inflation, by fiscal year for the seven National Park Service (Park
Service) regions, the Washington, D.C., office, and all parks in total.
Table 2: Estimated Foreign Travel Costs, for Each Region, the
Washington, D.C., Office, and Parks Aggregated, Fiscal Years 1999-2002:
[See PDF for image]
Source: GAO.
Note: This table represents GAO‘s analysis of data provided by the Park
Service‘s Office of International Affairs.
[End of table]
As of September 30, 2002, there were about 27 foreign trips already
authorized for fiscal year 2003, at an estimated cost of $43,334,
adjusted to reflect 2001 dollars.
[End of section]
Appendix II: Comments from the Department of the Interior:
United States Department of the Interior:
OFFICE OF THE SECRETARY Washington, D.C. 20240:
JAN 24 2003:
Mr. Barry T. Hill:
Director, Natural Resources and Environment U.S. General Accounting
Office:
441 G Street, N.W. Washington, D.C. 20548:
Dear Mr. Hill:
Thank you for providing the Department of the Interior the opportunity
to review and comment on the draft U.S. General Accounting Office
report entitled, ’The National Park Service, Actions Needed to Improve
Travel Cost Management (GAO-03-354).“:
Specific comments are listed in the enclosure. If you have any further
questions, please contact Sharon Cleary, Chief, NPS Office of
International Affairs, at 202-354-1805, or John Madigan, Acting
Manager, NPS Accounting Operations Center, at 703-487-9135.
Sincerely,
Craig Manson:
Assistant Secretary for Fish and Wildlife and Parks:
Signed by Craig Manson:
Enclosure:
Enclosure:
U.S. General Accounting Office Draft Report THE NATIONAL PARK SERVICE
Actions Needed to Improve Travel Cost Management GAO-03-354:
The National Park Service has completed a review of the subject report
dated January 2003. The Service takes exception with some of the
findings as stated in the study. First, the opening paragraphs imply
that foreign travel costs are partly to blame for these high figures,
when in fact foreign travel is but a small part of the picture. The
accuracy of the number of foreign travel trips is misleading. The
Service‘s Office of International Affairs estimates that approximately
fifty percent of the total number of foreign travel trips as reported
in the study were actually across-the-border travel to either Mexico or
Canada. Cross-border trips are strictly for local matters, not
considered foreign travel by the Department of the Interior, and are
exempt from the required Foreign Travel Certification Form (DI-1175).
Second, even though the Service‘s accounting and payment system was
unable to generate the requested totals to support foreign travel, the
Service was able to provide supporting documentation related to foreign
travel. Third, the report does not state that NPS already captures
travel data such as training or conference attendance for foreign
travel.
The report also provided information about the costs incurred for
travel by the NPS for fiscal years 1999-2002 based on reports supplied
by the Service. GAO highlighted the fact that travel costs rose by 60
percent in the Washington Office and 26 percent in the regional offices
and field areas during that period. The evaluators did not ask for or
provide an explanation as to the reasons for the large increase.
Travel costs throughout the Service, and in particular the Washington
Office, spiked significantly during fiscal year 2002 due to new
requirements associated with post 9/11 security needs. Numerous law
enforcement rangers were detailed to Washington to provide security for
the Department of the Interior (DOD building immediately after the
incident. Personnel were also provided to the DOI security task force
during fiscal year 2002 to bolster the Department‘s capability to
manage security matters. These personnel were in travel status during
their assignment in Washington D.C. and the travel costs were charged
to Washington Office accounts.
Throughout the Service, law enforcement personnel were detailed to
various sites to enhance security at the areas believed to be most
vulnerable to attack including the Statue of Liberty National Monument,
Independence National Historical Park, and Boston National Historical
Park. Dozens of law enforcement personnel were also sent to sites such
as the Jefferson National Expansion Memorial in St. Louis, Mount
Rushmore National Memorial in South Dakota and the National Mall in
Washington D.C. to provide added security over the Fourth of July
celebration.
There are other programmatic reasons for travel costs to have risen
during this period including the expansion of the training program in
accordance with budgetary increases provided by Congress. Costs for the
training program are captured in the Washington Office and are high in
travel related expenses.
The Service does concur with the recommendations resulting from the
study and has already implemented a change in foreign travel payment
procedures that mandates all foreign travel payments must be processed
by the Accounting Operations Center. As stated in the study, the
Service plans to complete the implementation of an automated web-based
travel system later this fiscal year, which will improve the travel
data capturing process; including travel type and purpose.
Efforts have already been made to reduce travel costs for the current
fiscal year compared to prior year levels. In a memorandum to the
Directorate dated October 25, 2002, the Director mandated a 17.5
percent across the board reduction in travel obligations. This cutback
is reflective of the reduction we are anticipating when the 2003
appropriation act in enacted. Furthermore, all regional
superintendent‘s conferences were cancelled for calendar year 2003 and
specific instructions were provided for the critical review of
conference travel.
[End of section]
Appendix III: GAO Contact and Staff Acknowledgments:
GAO Contact:
Mary Mohiyuddin, (202) 512-3087:
Acknowledgments:
In addition to the contact named above, Lisa Crye, Douglas A. Delacruz,
Bonnie McEwan, and Jordan Tiger made key contributions to this report.
(190067):
FOOTNOTES
[1] Title 41 C.F.R. 300-304. The Federal Travel Regulation is issued by
the General Services Administration, in part, to provide guidance to
agencies on the authorization of travel reimbursement for certain
federal government civilian employees when traveling on official
government business.
[2] 41 C.F.R. 301-71.2 and appendix C to Chapter 301 identify required
data elements.
[3] GSA‘s Office of Governmentwide Policy is responsible for the
Federal Travel Regulation, which provides travel policy for federal
government agencies and their travelers.
[4] JFMIP is a joint cooperative undertaking of the Office of
Management and Budget, the General Accounting Office, the Department of
the Treasury, and the Office of Personnel Management, working in
cooperation with each other and with operating agencies to improve
financial management practices throughout the government. JFMIP issued
Financial Management Systems Requirements that describe the
requirements of the Federal Financial Management Improvement Act of
1996. See Joint Financial Management Improvement Program, Travel System
Requirements, JFMIP-SR-99-9 (Washington, D.C.: July 1999).
[5] The travel purpose identifiers described in Appendix C of Chapter
301 of the Federal Travel Regulation are site visit, information
meeting, training attendance, speech or presentation, conference
attendance, relocation, and entitlement travel.
[6] A third-party draft payment system is an alternative payment system
approved by the Department of the Treasury for imprest-fund-type
transactions. A draft agent issues the draft after receiving the proper
documentation and appropriate accounting information. The draft is
drawn on a third-party draft contractor‘s account, and is issued to a
vendor or employee for payment of goods and services, including travel-
related costs.
[7] A third-party draft may only be used provided that the voucher is
for $2,500 or less.
[8] Form DI-1175, a DOI document.
[9] Approval by an associate director is required for Washington, D.C.,
office employees.
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