A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Internal Revenue Service's (IRS) past abatements of tax assessments, focusing on: (1) the number and amount of various types of tax, penalty, and interest abatements made during fiscal years (FY) 1995 through 1998; and (2) selected characteristics of the abatements, such as the tax years of abated assessments, taxpayers' use of paid tax preparers, and IRS' actions--such as audit or collection actions--before abating assessments."

Correspondence issued by the Government Accountability Office with an abstract that begins "This letter responds to a mandate in House Report No. 110-187 that directed GAO to review the Environmental Protection Agency's (EPA) budget execution, specifically to identify the factors that influence EPA's operating plan allocations to the regional offices for a selected national program and to compare and contrast these operating plan allocations with EPA's reported obligations in the regional offices. After discussing this mandate with your offices, we focused our review on EPA's enforcement and compliance assurance program in the regional offices. EPA, in partnership with state agencies, oversees compliance with 44 separate environmental programs. These programs regulate facilities--such as sewage treatment plants, petroleum refineries, and power plants--whose operations could pollute the air, water, and land, and thereby endanger public health and the environment. EPA and its regulatory partners are responsible for ensuring that these regulated facilities comply with program requirements and taking enforcement action in instances of noncompliance. EPA administers its environmental enforcement and compliance assurance responsibilities through its headquarters Office of Enforcement and Compliance Assurance (OECA). While OECA provides overall direction on enforcement policies, and sometimes takes direct enforcement action, EPA's 10 regional offices are responsible …

A letter report issued by the Government Accountability Office with an abstract that begins "Women represent an increasingly larger share of the total workforce in the United States--constituting nearly half of the total workforce. In addition, an increasing proportion of women in the workforce are more educated. However, research by GAO and others has shown that women's average pay has been and remains lower than that of men. Questions have been raised about the extent to which less-advantaged women--that is, those who are low wage or less educated--experience lower wages than less-advantaged men. GAO was asked to examine the differences in representation, key characteristics, and pay among women and men (1) with less education and (2) with low wages. GAO defined less-educated workers as those having a high school degree or less and low-wage workers as those earning an hourly wage rate in the bottom quintile--or 20 percent--of wages across the workforce. GAO analyzed data from the Department of Labor's Current Population Survey (CPS); reviewed other work on similar topics; and interviewed agency officials, representatives of women's groups, and other researchers."

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed issues related to the International Monetary Fund's (IMF) financial situation, focusing on: (1) the Fund's situation regarding quota resources that IMF obtains from its member countries and that is used for most of its financial assistance; (2) the level of resources that the Fund has reported as actually available for lending; and (3) other resources that the Fund potentially has available for conducting its operations, such as resources obtained through borrowing and the Fund's gold holdings."

A letter report issued by the Government Accountability Office with an abstract that begins "In 2004, both houses of Congress approved separate legislation to reauthorize the federal-aid highway program to help meet the Nation's surface transportation needs, enhance mobility, and promote economic growth. Both bills also recognized that the Nation faces significant transportation challenges in the future, and each established a National Commission to assess future revenue sources for the Highway Trust Fund and to consider the roles of the various levels of government and the private sector in meeting future surface transportation financing needs. This report (1) updates information on trends in federal, state, and local capital investment in highways; (2) assesses the influence that federal-aid highway grants have had on state and local highway spending; (3) discusses the implications of these trends for the federal-aid highway program; and (4) discusses options for the federal-aid highway program."

Correspondence issued by the Government Accountability Office with an abstract that begins "Older electricity generating units—those that began operating in or before 1978—provided 45 percent of electricity from fossil fuel units in 2010 but produced a disproportionate share of emissions, both in aggregate and per unit of electricity generated. Overall, in 2010 older units contributed 75 percent of sulfur dioxide emissions, 64 percent of nitrogen oxides emissions, and 54 percent of carbon dioxide emissions from fossil fuel units. For each unit of electricity generated, older units collectively emitted about 3.6 times as much sulfur dioxide, 2.1 times as much nitrogen oxides, and 1.3 times as much carbon dioxide as newer units. The difference in emissions between older units and their newer counterparts may be attributed to a number of factors. First, 93 percent of the electricity produced by older fossil fuel units in 2010 was generated by coal-fired units. Compared with natural gas units, coal-fired units produced over 90 times as much sulfur dioxide, twice as much carbon dioxide and over five times as much nitrogen oxides per unit of electricity, largely because coal contains more sulfur and carbon than natural gas. Second, fewer older units have installed emissions controls, …

A letter report issued by the General Accounting Office with an abstract that begins "Mexico's maquiladoras have evolved into the largest component of U.S.-Mexico trade. Maquiladoras import raw materials and components for processing or assembly by Mexican labor and reexport the resulting products, primarily to the United States. Most maquiladoras are U.S. owned, and maquiladoras import most of their components from U.S. suppliers. Maquiladoras have also been an engine of growth for the U.S.-Mexico border. However, the recent decline of maquiladora operations has raised concerns about the impact on U.S. suppliers and on the economy of border communities. Because of these concerns, GAO was asked to analyze (1) changes in maquiladora employment and production, (2) factors related to the maquiladoras' decline, and (3) implications of recent developments for maquiladoras' viability."

Other written product issued by the General Accounting Office with an abstract that begins "The Department of Education and GAO conducted a study of the feasibility of using alternative financial instruments for determining lender yields on student loans. Chapter one of the report provides an overview of federal student loan programs and their participants. Chapters two and three contain the analyses of the historical liquidity of the market for four types of financial instruments. Chapter four analyzes recent changes in the liquidity of the market for each financial instrument in a balanced federal budget and low interest rate environments, and projections of future liquidity assuming the federal budget remains in balance. Finally, Chapter five presents GAO's and Education's analyses of the remaining three issues enumerated in the Higher Education Act Amendments of 1998 and addresses the question of any possible risks or benefits to the student loan programs and to student borrowers."

A letter report issued by the Government Accountability Office with an abstract that begins "Ranchers pay a fee to graze their livestock on federal land. Grazing occurs primarily on federal land located in the western states managed by 10 federal agencies. Generally, the fee is based on animal unit months (AUM)--the amount of forage that a cow and her calf can eat in 1 month. For most federal land, the fee per AUM is established by a formula. Advocates argue that grazing uses federal land productively and that the grazing fee is fair. Opponents argue that grazing damages public resources and that grazing fees are too low. GAO was asked to determine the (1) extent of, and purposes for, grazing in fiscal year 2004 on lands 10 federal agencies manage; (2) amount federal agencies spent in fiscal year 2004 to manage grazing; (3) total grazing receipts the 10 agencies collected in fiscal year 2004 and amounts disbursed; and (4) fees charged in 2004 by the 10 agencies, western states, and ranchers, and reasons for any differences. In commenting on a draft of this report, the Department of the Interior and the Forest Service neither agreed nor disagreed with the findings. …

A letter report issued by the General Accounting Office with an abstract that begins "Reported declines in the rate at which the Internal Revenue Service (IRS) audits (also referred to as "examines") individual income tax returns have raised concerns that taxpayers may have a false perception of the true level of IRS's tax enforcement efforts. In addition, many observers are concerned these reported declines may reduce taxpayers' motivation to voluntarily pay their taxes. Because of these concerns, GAO was asked to review a number of issues surrounding IRS's enforcement efforts. GAO determined the trends in the percent of returns filed that are audited (contact rate) compared with similar data on taxpayer contacts through other enforcement programs for fiscal years 1993 through 2002. In addition, GAO reviewed whether IRS's reporting on its enforcement programs should be expanded."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the costs associated with the Forest Service's timber sales program for fiscal years (FY) 1992 through 1997, focusing on the: (1) amount of timber offered for sale, sold, and harvested; (2) outlays for timber sales by type of outlay; and (3) estimated cost per thousand board feet harvested."

A letter report issued by the Government Accountability Office with an abstract that begins "In 2003, U.S. dairy farmers marketed nearly 19.7 billion gallons of raw milk, one-third of which were used in fluid milk products. Farmers, cooperatives, processors, and retailers receive a portion of the retail price of milk for their part in providing milk to consumers. During 2002 and 2003, farm prices fell while retail prices did not similarly decline. This pattern raised concerns about a growing spread between farm and retail prices. Farm prices have since increased, reaching record highs in April 2004. As requested, GAO examined (1) the portion of retail milk prices received by farmers, cooperatives, processors, and retailers, how this changed over time, and the relationship between price changes at these levels; (2) how various factors influence prices and affect the transmission of price changes among levels; and (3) how federal dairy program changes and alternative policy options have affected or might affect farm income and federal costs, among other considerations."

A letter report issued by the General Accounting Office with an abstract that begins "Two types of nonprofit organizations, cooperating associations and friends groups, provide substantial support to the national parks. GAO was asked to report on (1) the number of park units supported by nonprofits and the amount of their contributions, (2) the revenue-generating activities of nonprofits and how they compete with park concessioners, (3) factors that contribute to competition between nonprofits and for-profit concessioners, and (4) how park managers are held accountable for meeting goals for nonprofit financial support."

A letter report issued by the General Accounting Office with an abstract that begins "Some military commands are raising concerns about price increases for weapon system parts. The Defense Logistics Agency (DLA) provides these parts and related services to the military, Department of Defense agencies, and other government entities. GAO found that the majority of DLA's weapon system spare parts experienced a relatively low annual price change--less than 5 percent--from 1989 through 1998. However, the prices for some parts are increasing. Most of the extreme price increases are due to inaccurate price estimates, outdated prices, or changes in quantities purchased. This could affect some military units' ability to buy needed spare parts."

A letter report issued by the Government Accountability Office with an abstract that begins "Although the pay gap between men and women in the U.S. workforce has narrowed since the 1980s, numerous studies have found that a disparity still exists. In 2003, we found that women in the general workforce earned, on average, 20 cents less for every dollar earned by men in 2000 when differences in work patterns, industry, occupation, marital status, and other factors were taken into account. Other research indicates that this disparity existed for federal workers as well. For example, a 1998 study showed that the pay gap between men and women in the federal workforce decreased significantly between 1976 and 1995, but in 1995 white women still earned 14 cents less for every dollar earned by white men and African-American women earned 8 cents less for every dollar earned by African-American men after available factors related to pay were taken into account. In light of concerns that a pay gap may continue to exist between men and women in the workplace, Congress asked us to examine pay disparity issues and the role the federal government has played in enforcing anti-discrimination laws. In agreement with Congressional …

A letter report issued by the Government Accountability Office with an abstract that begins "In recent years, some reports prepared by advocacy groups have raised issues concerning the adequacy of the Park Service's financial resources needed to effectively operate the park units. GAO was asked to identify (1) funding trends for Park Service operations and visitor fees for fiscal years 2001-2005; (2) specific funding trends for 12 selected high visitation park units and how, if at all, the funding trends have affected operations; and (3) recent management initiatives the Park Service has undertaken to address fiscal performance and accountability of park units."

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the tax incentives that benefit the petroleum and ethanol industries."

A letter report issued by the Government Accountability Office with an abstract that begins "While many factors influence workers' decisions to retire, Social Security, Medicare, and pension laws also play a role, offering incentives to retire earlier and later. Identifying these incentives and how workers respond can help policy makers address the demographic challenges facing the nation. GAO assessed (1) the incentives federal policies provide about when to retire, (2) recent retirement patterns and whether there is evidence that changes in Social Security requirements have resulted in later retirements, and (3) whether tax-favored private retiree health insurance and pension benefits influence when people retire. GAO analyzed retirement age laws and SSA data and conducted statistical analysis of Health and Retirement Study data. Under the Comptroller General's authority, GAO has prepared this report on its own initiative."

A letter report issued by the General Accounting Office with an abstract that begins "For fiscal years 1977 through 2000, the federal government paid about $370 million to support former presidents and their families. As of June 2001, the offices of the five living former presidents ranged in size from 3,300 to 5,900 square feet. The General Services Administration (GSA) is authorized to provide each former president with suitable office space appropriately furnished and equipped at a location specified by the former president. The law does not, however, provide any guidance on the appropriate amount of space that is to be provided. For fiscal year 2000, GSA's rent charged to former President Bush was $144,000, former President Carter $89,283, former President Ford $105,099, and former President Reagan $256,671. Former President Clinton's office was not finished until late August 2001. His annual rent payment to GSA for fiscal year 2002 is estimated to be about $354,000. The federal government is paying the entire lease cost for all of the former presidents' offices, according to GSA officials. The rental rates GSA has paid for former presidents' offices are generally comparable to rents paid for similar properties in the same areas. The Carter …

A letter report issued by the General Accounting Office with an abstract that begins "In 2001, almost 40 percent of all 16- and 17-year-olds in the United States and many 14- and 15-year-olds worked at some time in the year. Children in the United States are often encouraged to work, and many people believe that children benefit from early work experiences by developing independence, confidence, and responsibility. However, the public also wants to ensure that the work experiences of young people enhance, rather than harm, their future opportunities. The number and characteristics of working children have changed little over the past decade. According to Bureau of Labor Statistics data, as in 1990, as many as 3.7 million children aged 15 to 17 worked in 2001. The number of children who die each year from work-related injuries has changed little since 1992, but the number of children who incurred nonfatal injuries while working is more difficult to determine because data from different sources provide different estimates of the number of injuries and trends over time. The Department of Labor devotes many resources to ensuring compliance with the child labor provisions of the Fair Labor Standards Act, including conducting nationwide campaigns designed …

Correspondence issued by the General Accounting Office with an abstract that begins "Humanitarian and economic development assistance has long been an important component of U.S. global security strategy. Since 1962, the U.S. Agency for International Development (USAID) has managed more than $273 billion in such assistance. In fiscal year 2003, USAID estimates that it will obligate about $13 billion for assistance programs in almost 160 countries. In recent years, demands on USAID's budget and workforce have increased as the agency strives to meet emerging requirements, such as reconstruction efforts in Afghanistan and Iraq and increased funding for health programs. However, USAID officials have expressed concern that funds provided for its administrative or operating expenses have not kept pace with the agency's requirements. Since 1976, Congress has included a separate appropriation to consolidate USAID's operating expenses into a single budget item. Congress intended that USAID pay for the administrative costs of delivering foreign assistance (its "cost of doing business") from an operating expense account separate from its humanitarian and development assistance program funds. These operating expenses are costs incurred primarily for the benefit of the United States rather than the foreign assistance recipient. In accordance with congressional guidance, USAID reports all …

A letter report issued by the Government Accountability Office with an abstract that begins "GAO is required to audit the consolidated financial statements of the U.S. government. Due to the significance of the federal debt held by the public to the governmentwide financial statements, GAO has also been auditing the Bureau of the Public Debt's (BPD) Schedules of Federal Debt annually. The audit of these schedules is done to determine whether, in all material respects, (1) the schedules are reliable and (2) BPD management maintained effective internal control relevant to the Schedule of Federal Debt. Further, GAO tests compliance with a significant selected provision of law related to the Schedule of Federal Debt. Federal debt managed by BPD consists of Treasury securities held by the public and by certain federal government accounts, referred to as intragovernmental debt holdings. The level of debt held by the public reflects how much of the nation's wealth has been absorbed by the federal government to finance prior federal spending in excess of federal revenues. Intragovernmental debt holdings represent balances of Treasury securities held by federal government accounts, primarily federal trust funds such as Social Security, that typically have an obligation to invest their excess …

A letter report issued by the Government Accountability Office with an abstract that begins "We found that:"

A letter report issued by the Government Accountability Office with an abstract that begins "The federal-state unemployment insurance (UI) program relies on state trust funds to hold enough reserves to meet benefit needs during economic downturns. The sufficiency of such "forward funding" has been a policy concern for decades, particularly during the recent recession, which has caused very high unemployment rates. While the economy added jobs in March 2010, unemployment remains very high and has continued to rise in most states, suggesting that state UI programs will continue to face serious financial challenges for at least the near future. This report (1) describes the current condition of state UI trust funds, (2) highlights policies or practices that have contributed to their conditions, and (3) identifies options for improving UI forward funding in the future. To address these questions, GAO analyzed statistics from the Department of Labor, reviewed applicable laws and regulations, interviewed state UI representatives and UI experts, and synthesized GAO's and others' findings to present policy options."