A letter report issued by the General Accounting Office with an abstract that begins "Because of the significance of Internal Revenue Service (IRS) collections to federal receipts and, in turn, to the consolidated financial statements of the U.S. government, which GAO is required to audit, and Congress's interest in financial management at IRS, GAO audits IRS's financial statements annually to determine whether (1) the financial statements IRS prepares are reliable, (2) IRS management maintained effective internal controls, and (3) IRS complies with selected provisions of significant laws and regulations and its financial systems comply with the Federal Financial Management Improvement Act of 1996 (FFMIA)."

Other written product issued by the General Accounting Office with an abstract that begins "GAO provided information on the Joint Financial Management Improvement Program's current financial management initiatives, activities, and practices."

A chapter report issued by the General Accounting Office with an abstract that begins "Concerns have been raised that the economic models used by the U.S. Department of Agriculture (USDA) and the U.S. International Trade Commission do not account for all the factors that affect cattle prices and producer incomes. GAO reviewed USDA's livestock model to determine whether it incorporates imports, market concentration, marketing agreements, and forward contracts. In reviewing best modeling practices, GAO's expert panel concluded that domestic cattle demand and supply were the fundamental forces driving cattle prices and producer incomes. The panel identified issues necessary to develop a comprehensive modeling system that predicts cattle prices and producer incomes. The panel recommended the collection of better data to quantify several important factors omitted from the model. The panel also wanted to see a more complete characterization of the supply and demand relationships connecting the cattle producer to the final consumer. The panel's emphasis on a more complete characterization of the cattle and beef industry underscores the idea that the demand for cattle is ultimately driven by consumer demand for beef and other demand and supply forces linking cattle producers to feedlots, meatpackers, and retailers."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO determined the potential cost of equipping and maintaining the capability of cities to respond to a terrorist incident involving a chemical, biological, radiological, or nuclear device (CBRN), focusing on the: (1) views of federal, state, and local officials on equipment they believed would provide various levels of capability to respond to a CBRN incident; and (2) potential procurement and sustainment costs of these items."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO estimated the Department of Agriculture's (USDA) sugar program's: (1) costs to domestic sweetener users; (2) benefits to domestic sugar and high-fructose corn syrup producers; and (3) net effects on the U.S. economy--the differences between the costs to users and the benefits to producers that result from artificially high sweetener prices."

A letter report issued by the General Accounting Office with an abstract that begins "Over the past decade, a series of devastating and deadly wildland fires has burned millions of acres of federal forests, grasslands, and deserts each year, requiring federal land management agencies to spend hundreds of millions of dollars to fight them. GAO was asked to assess opportunities to improve the way agencies manage fires through the use of geospatial information technologies, specifically, to (1) identify key geospatial information technologies for addressing different aspects of managing wildland fires, (2) summarize key challenges to the effective use of geospatial technologies in managing wildland fires, and (3) identify national opportunities to improve the effective use of geospatial technologies."

Testimony issued by the General Accounting Office with an abstract that begins "Over the past decade, a series of devastating and deadly wildland fires has burned millions of acres of federal forests, grasslands, and deserts each year, requiring federal and management agencies to spend hundreds of millions of dollars to fight them. GAO was asked to provide an interim update on key segments of an ongoing review of the use of geospatial information technologies in wildland fire management. Specifically, GAO was asked to provide an overview of key geospatial information technologies and their uses in different aspects of wildland fire management and to summarize key challenges to the effective use of these technologies. The final report is expected to be issued in September 2003. GAO's review focused on the five federal agencies that are primarily responsible for wildland fire management: the Department of Agriculture's Forest Service and the Department of the Interior's National Park Service, Bureau of Land Management, Fish and Wildlife Service, and Bureau of Indian Affairs."

A chapter report issued by the Government Accountability Office with an abstract that begins "In December 2007, the Congress expanded the renewable fuel standard (RFS), which requires rising use of ethanol and other biofuels, from 9 billion gallons in 2008 to 36 billion gallons in 2022. To meet the RFS, the Departments of Agriculture (USDA) and Energy (DOE) are developing advanced biofuels that use cellulosic feedstocks, such as corn stover and switchgrass. The Environmental Protection Agency (EPA) administers the RFS. This report examines, among other things, (1) the effects of increased biofuels production on U.S. agriculture, environment, and greenhouse gas emissions; (2) federal support for domestic biofuels production; and (3) key challenges in meeting the RFS. GAO extensively reviewed scientific studies, interviewed experts and agency officials, and visited five DOE and USDA laboratories."

A letter report issued by the General Accounting Office with an abstract that begins "During the 1990-1991 Persian Gulf War, health problems prevented the deployment of a significant number of Army reservists. To help correct this problem the Congress passed legislation that required reservists to undergo periodic physical and dental examinations. The National Defense Authorization Act for 2002 directed GAO to review the value and advisability of providing examinations. GAO also examined whether the Army is collecting and maintaining information on reservist health. GAO obtained expert opinion on the value of periodic examinations and visited seven Army reserve units to obtain information on the number of examinations that have been conducted."

A letter report issued by the General Accounting Office with an abstract that begins "U.S. dairy farmers produced 167.7 billion pounds of unprocessed, raw milk in 2000. Federal and state dairy programs influence the minimum prices paid to farmers for raw milk. These prices are based on how the raw milk is to be used. Minimum prices set for raw milk to be used for making drinking milk (fluid milk) are higher than those for milk used for manufacturing cheese, butter, and other dairy products. About 70 percent of the raw milk produced in the United States is regulated under the U.S. Department of Agriculture's (USDA) federal milk marketing order program. The 1996 farm bill established another pricing program -- the Northeast Interstate Dairy Compact (NEDC) -- which is run by a commission that sets a minimum price for raw milk sold as fluid milk in six New England states. The NEDC works in conjunction with federal and state dairy programs to establish an alternative minimum price for raw milk in the Compact states. When the monthly NEDC minimum price exceeds the federal marketing order or state minimum price, the NEDC price becomes the minimum price. Congress is now considering …

A letter report issued by the General Accounting Office with an abstract that begins "The Federal Home Loan Bank System (System) faces additional risks due to the development of new products such as direct mortgage purchase programs. Responding to concern about the methods used for administrative decisionmaking, and the ability of the Federal Housing Finance Board (FHFB) to fulfill its critical mission to regulate the safety and soundness of the System, GAO was asked to (1) compare the FHFB chair's administrative authorities with those of other financial regulators and discuss the basis for that authority, (2) assess FHFB's compliance with selected statutes and regulations in connection with an August 2002 reduction-in-force (RIF) carried out as part of an agency reorganization, and (3) assess FHFB's progress in enhancing its FHLBank safety and soundness examination program."

A letter report issued by the General Accounting Office with an abstract that begins "Twenty-one percent of grant-eligible applicants who did not use the District of Columbia's tuition assistance grant (TAG) funding to attend a participating college or university may have encountered such barriers as college entrance requirements and the absence of minority outreach programs. Whether enrollment caps at colleges posed a barrier for applicants is unclear. In the program's first year, 516 of the nearly 2,500 eligible applicants did not use the grants. About 21 percent of the institutions in which applicants expressed interest restrict the number of out-of-state students that they will accept, although the extent to which this played a role in limiting access to these institutions is unclear. Enrollment at the University of the District of Columbia (UDC) changed little during the TAG program's first year. The TAG program and UDC appeared to serve different freshmen populations, which may account for the TAG program's minimal impact on UDC enrollment. Although concerns about TAG program administration were largely resolved with the revision of program regulations in December 2000, other administrative issues may hinder program operations, including the determination of applicant eligibility and the distribution of information on …

Other written product issued by the Government Accountability Office with an abstract that begins "This supplementary report to GAO-10-999 provides individual state appendixes for 16 states and the District of Columbia for GAO's work on the seventh of its bimonthly reviews of the American Recovery and Reinvestment Act (Recovery Act)."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) is embarking on a number of efforts to enhance warfighting and the way the department conducts business. Major investments are being made to develop improved weapon systems to combat various threats to U.S. security. While the weapons that DOD ultimately develops have no rival in superiority, weapon systems acquisition remains a long-standing high-risk area. GAO's reviews over the past 30 years have found consistent problems with weapon acquisitions such as cost increases, schedule delays, and performance shortfalls. In addition, DOD faces several budgetary challenges that underscore the need to deliver its new major weapon programs within estimated costs and to obtain the most from those investments. DOD can help resolve these problems by using a more knowledge-based approach for developing new weapons. This report provides congressional and DOD decision makers with an independent, knowledge-based assessment of selected defense programs that identifies potential risks and needed actions when a program's projected attainment of knowledge diverges from the best practice. It can also highlight those programs that employ practices worthy of emulation by other programs. GAO plans to update and issue this report …

A letter report issued by the Government Accountability Office with an abstract that begins "In the face of growing demand for veterans' health care, GAO and the Department of Veterans Affairs Office of Inspector General (OIG) have raised concerns about the Veterans Health Administration's (VHA) ability to maximize its third-party collections to supplement its medical care appropriation. GAO has testified that inadequate patient intake procedures, insufficient documentation by physicians, a shortage of qualified billing coders, and insufficient automation diminished VA's collections. In turn, the OIG reported that VA missed opportunities to bill, had billing backlogs, and did inadequate follow-up on bills. While VA has made improvements in these areas, GAO was asked to review internal control activities over third-party billings and collections at selected medical centers to assess whether they were designed and implemented effectively."

A letter report issued by the Government Accountability Office with an abstract that begins "GAO is required to annually audit the financial statements of the Deposit Insurance Fund (DIF) and FSLIC Resolution Fund (FRF), which are administered by the Federal Deposit Insurance Corporation (FDIC). GAO is responsible for obtaining reasonable assurance about whether FDIC's financial statements for DIF and FRF are presented fairly in all material respects, in conformity with U.S. generally accepted accounting principles, and whether FDIC maintained effective internal control over financial reporting and compliance. Also, GAO is responsible for testing FDIC's compliance with selected laws and regulations. Created in 1933 to insure bank deposits and promote sound banking practices, FDIC plays an important role in maintaining public confidence in the nation's financial system. In 1989, legislation to reform the federal deposit insurance system created three funds to be administered by FDIC: the Bank Insurance Fund (BIF) and the Savings Association Insurance Fund (SAIF), which protect bank and savings deposits, and FRF, which was created to close out the business of the former Federal Savings and Loan Insurance Corporation. In accordance with subsequent legislation passed in 2006, FDIC merged the BIF and SAIF into the newly established DIF …

A letter report issued by the Government Accountability Office with an abstract that begins "Congress has appropriated billions of dollars for equipment repair, replacement, and recapitalization, collectively known as equipment reset. Because of the potential for equipment reset costs to affect the Department of Defense's (DOD) future budget requirements and related readiness concerns, GAO initiated this review under the Comptroller General's authority. GAO's objectives were to determine the extent to which the Army and Marine Corps (1) track and report equipment reset expenditures in a way that confirms that funds appropriated for reset are expended for that purpose and (2) can be assured that their reset strategies will sustain equipment availability while meeting ongoing operational requirements. GAO reviewed equipment reset policies and analyzed related budget data."

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

A letter report issued by the Government Accountability Office with an abstract that begins "The American Recovery and Reinvestment Act of 2009 (Recovery Act) has provided about $6 billion in grants for three Department of Housing and Urban Development (HUD) programs that fund housing or community development. As of March 31, 2010, HUD's Capital Fund awarded nearly $3 billion in grants to 3,134 public housing agencies, the Community Development Block Grant-Recovery (CDBG-R) awarded about $1 billion to 1,167 recipients, and the Tax Credit Assistance Program (TCAP) awarded $2.25 billion to 52 state housing finance agencies. The act requires recipients to report specific information on fund use. Recipients began reporting in October 2009. This information is publicly available on Recovery.gov, the official Recovery Act Web site. As requested, for these three HUD programs, the report (1) examines what information recipients are required to report as a part of their descriptions of funded projects, and (2) assesses the extent to which descriptions of a representative sample of 219 grants in Recovery.gov are transparent in providing a basic understanding of grant activities and expected outcomes. GAO reviewed requirements for reporting in the act and Office of Management and Budget (OMB) and HUD guidance."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) 2012 portfolio of 86 major defense acquisition programs is estimated to cost a total of $1.6 trillion, reflecting decreases in both size and cost from the 2011 portfolio. Those decreases are largely the result of more programs exiting than entering the portfolio, as well as reductions in procurement quantities due to program cancelations and restructurings. Notably a majority of programs in the portfolio gained buying power in the last year as their acquisition unit costs decreased. DOD's 10 costliest programs, excluding the Missile Defense Agency's Ballistic Missile Defense System (BMDS), drive most of the portfolio's cost performance and funding needs. The majority (65 percent) of the funding that DOD estimates it will need to complete its current programs is associated with those 10 programs, and almost all of that funding is for procurement."

A letter report issued by the Government Accountability Office with an abstract that begins "Mobility is critical to the nation's economy. Projections of future passenger and freight travel suggest that increased levels of investment may be needed to maintain the current levels of mobility provided by the nation's highway and transit systems. However, calls for greater investment in transportation come amid growing concerns about fiscal imbalances at all levels of the government. As a result, careful decisions will need to be made to ensure that transportation investments maximize the benefits of each federal dollar invested. In this report GAO identifies (1) the categories of benefits and costs that can be attributed to new highway and transit investments and the challenges in measuring them; (2) how state, local, and regional decision makers consider the benefits and costs of new highway and transit investments when comparing alternatives; (3) the extent to which investments meet their projected outcomes; and (4) options to improve the information available to decision makers. To address these objectives, we convened an expert panel, surveyed state departments of transportation and transit agencies, and conducted site visits to five metropolitan areas that had both a capacity-adding highway project and transit …

A letter report issued by the Government Accountability Office with an abstract that begins "This is GAO's seventh annual assessment of selected Department of Defense (DOD) weapon programs. The report examines how well DOD is planning and executing its weapon acquisition programs, an area that has been on GAO's high-risk list since 1990. This year's report is in response to the mandate in the joint explanatory statement to the Consolidated Security, Disaster Assistance, and Continuing Appropriations Act, 2009. The report includes (1) an analysis of the overall performance of DOD's 2008 portfolio of 96 major defense acquisition programs and a comparison to the portfolio performance at two other points in time--5 years ago and 1 year ago; (2) an analysis of current cost and schedule outcomes and knowledge attained by key junctures in the acquisition process for a subset of 47 weapon programs--primarily in development--from the 2008 portfolio; (3) data on other factors that could impact program stability; and (4) an update on changes in DOD's acquisition policies. To conduct our assessment, GAO analyzed cost, schedule, and quantity data from DOD's Selected Acquisition Reports for the programs in DOD's 2003, 2007, and 2008 portfolios. GAO also collected data from program …

A letter report issued by the Government Accountability Office with an abstract that begins "Effective tax rates (ETR) differ from statutory tax rates in that they attempt to measure taxes paid as a proportion of economic income, while statutory rates indicate the amount of tax liability (before any credits) relative to taxable income, which is defined by tax law and reflects tax benefits and subsidies built into the law. Lacking access to detailed data from tax returns, most researchers have estimated ETRs based on data from financial statements. A common measure of tax liability used in past estimates has been the current tax expense--either federal only or worldwide (which comprises federal, foreign, and U.S. state and local income taxes). The most common measure of income for these estimates has been some variant of pretax net book income. GAO was able to compare book tax expenses to tax liabilities actually reported on corporate income tax returns."

A letter report issued by the Government Accountability Office with an abstract that begins "Agencies use a risk-based approach, including workload and threat assessment data, to allocate resources, but most do not fully track those used for export control enforcement activities. As their missions are broader than export controls, agencies can use staff resources for other activities based on need, making tracking resources used solely for export control enforcement difficult. Only Commerce’s Office of Export Enforcement allocates its resources exclusively to export control enforcement as that is its primary mission. Other agencies, such as State and the Treasury, have relatively few export control enforcement staff to track. While several agencies acknowledge the need to better track export enforcement resources and have taken steps to do so, they do not know the full extent of their use of these resources and do not use this information in resource allocation decisions. In some cities, agencies are informally leveraging export enforcement resources through voluntarily created local task forces that bring together enforcement resources to work collectively on export control cases."