**GAO-08-46**                      Published: Oct 25, 2007. Publicly Released: Oct 25, 2007.                  

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## Highlights

The Department of Homeland Security (DHS) established the Automated Commercial Environment (ACE) program to replace and supplement existing cargo processing technology. According to the fiscal year 2007 DHS appropriations act, DHS is to develop and submit an expenditure plan for ACE that satisfies certain conditions, including being reviewed by GAO. GAO reviewed the plan to (1) determine whether the expenditure plan satisfies the legislative conditions, (2) determine the status of 15 open GAO recommendations, and (3) provide observations about the expenditure plan and DHS's management of the program. To address the mandate, GAO assessed plans and related documentation against federal guidelines and industry standards and interviewed the appropriate DHS officials.

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## Topics

Government Operations

Appropriation limitationsCost analysisCustoms administrationHomeland securityInformation resources managementInvestment planningPerformance measuresProcurement planningProgram managementRegulatory agenciesReporting requirementsRisk managementSchedule slippagesStrategic planningCost overrunsHuman capital managementInformation securityInformation security managementCost estimatesProgram implementation