Correspondence issued by the Government Accountability Office with an abstract that begins "DOD's rationale for waiving WSARA's competitive prototyping requirement for CRH addresses one of the two bases provided in the statute; namely that the cost of producing competitive prototypes exceeds the expected life-cycle benefits (in constant dollars) of producing the prototypes. The CRH program's acquisition strategy, which anticipates integrating an existing, in-production and flight-proven aircraft with technologically mature subsystems, is consistent with this rationale. The Air Force believes that any technology risk reduction associated with, or potentially benefitting, the CRH program has already occurred during the efforts to develop these in-production aircraft. This includes any risk reduction that could be achieved through competitive prototyping. In granting the waiver, DOD also found reasonable the Air Force's conclusion that the estimated $725 million cost of conducting competitive prototyping exceeded the maximum expected life-cycle benefits of $12 million. However, the Air Force only evaluated one potential approach to implementing competitive prototyping, which involved funding two contractors for much of the program's system development. This resulted in a high cost estimate for competitive prototyping that is more than 10 times greater than the target unit cost of the helicopter. DOD's policy on economic …

A letter report issued by the Government Accountability Office with an abstract that begins "Available measures and awardee data provide some evidence that Hospital Preparedness Program (HPP) awardees have generally made progress in carrying out activities to achieve medical preparedness goals; however, the Department of Health and Human Services (HHS) Office of the Assistant Secretary for Preparedness and Response (ASPR) lacked a comprehensive performance management system to fully assess awardee progress. According to prior GAO work and the GPRA Modernization Act of 2010 (GPRAMA), successful performance measurement systems should include a select set of performance measures tied to realistically achievable targets with clearly defined milestones. GAO's analysis of ASPR data showed general progress. For example, the percentage of all 62 awardees' participating hospitals with medical evacuation and shelter-in-place plans increased from 79.9 percent to 88.3 percent from fiscal year 2007 to fiscal year 2011. However, while ASPR collected data on a range of activities, it did not have consistent performance measures and targets in place across this entire period. Beginning with fiscal year 2012, ASPR developed new provisional performance measures for the eight new capabilities that awardees are to use for HPP planning for the next 5 years and set …

A letter report issued by the Government Accountability Office with an abstract that begins "As of December 2012, the Internal Revenue Service's (IRS) four offshore programs have resulted in more than 39,000 disclosures by taxpayers and over $5.5 billion in revenues. The offshore programs attract taxpayers by offering a reduced risk of criminal prosecution and lower penalties than if the unreported income was discovered by one of IRS's other enforcement programs. For the 2009 Offshore Voluntary Disclosure Program (OVDP), nearly all program participants received the standard offshore penalty--20 percent of the highest aggregate value of the accounts--meaning the account value was greater than $75,000 and taxpayers used the accounts (e.g., made deposits or withdrawals) during the period under review. The median account balance of the more than 10,000 cases closed so far from the 2009 OVDP was $570,000. Participant cases with offshore penalties greater than $1 million represented about 6 percent of all 2009 OVDP cases, but accounted for almost half of all offshore penalties. Taxpayers from these cases disclosed a variety of reasons for having offshore accounts, and more than half of them had accounts at Swiss bank UBS."

A letter report issued by the Government Accountability Office with an abstract that begins "Increases in the number and intensity of wildland fires have led the Department of Agriculture's Forest Service to place greater emphasis on thinning forests and rangelands to reduce the buildup of potentially hazardous vegetation that can fuel wildland fires. The public generally has an opportunity to challenge agency hazardous fuel reduction decisions with which it disagrees. Depending on the type of project being undertaken, the public can file a formal objection to a proposed decision, or can appeal a decision the agency has already made. Appeals and objections must be reviewed by the Forest Service within prescribed time frames. Final decisions may also generally be challenged in federal court. GAO was asked, among other things, to determine, for fiscal years 2006-2008, (1) the number of Forest Service fuel reduction decisions and the associated acreage; (2) the number of decisions subject to appeal and objection, the number appealed, objected to, and litigated, and the associated acreage; and (3) the outcomes of appeals, objections, and litigation, and the extent to which appeals and objections were processed within prescribed time frames. In doing so, GAO conducted a nationwide survey …

Correspondence issued by the Government Accountability Office with an abstract that begins "This report provides data on the number and characteristics of large partnerships as well as Internal Revenue Service (IRS) audits of large partnership returns. For purposes of this report, GAO did not identify a statutory, IRS, or industry-accepted definition of a large partnership. Instead, GAO used a combination of criteria for partner size and asset size used by IRS to define large partnerships as those that reported having 100 or more direct partners and $100 million or more in assets. The number of large partnerships increased from 720 in tax year 2002 to 2,226 in tax year 2011. Large partnerships also increased in terms of the average number of direct partners and average asset size. IRS had data on two categories of large partnership return audits. First, the number of completed field audits of large partnership returns increased from 11 in fiscal year 2007 to 31 in fiscal year 2013. Second, IRS counted audits closed through its campus function, which increased from 42 to 143 over the same period. Unlike field audits, campus function audits generally do not entail a review of the books and records of the …

Testimony issued by the Government Accountability Office with an abstract that begins "In summary, based on our work to date, we have found that"

A letter report issued by the Government Accountability Office with an abstract that begins "While FDA has taken several important steps toward modernizing its IT environment, much remains to be done. FDA reported spending about $400 million for IT investments in fiscal year 2011; however, the agency currently lacks a comprehensive IT inventory that identifies and provides key information about the systems it uses and is developing. Office of Management and Budget (OMB) and GAO guidance call for federal agencies to maintain such an inventory in order to monitor and manage their IT investments. This inventory should include information on each system, such as costs, functionality or purpose, and status. However, FDA does not have such a comprehensive list of its systems. Instead, the agency points to budget documents required by OMB, which included information on 44 IT investments for fiscal year 2011. The agency also provided a partial list of 21 mission-critical systems and modernization initiatives. Nonetheless, agency officials acknowledged that these documents do not identify all FDA’s systems or the complete costs, purpose, or status of each system. Until the agency has a complete and comprehensive inventory, it will lack critical information needed to effectively assess its IT …

A letter report issued by the Government Accountability Office with an abstract that begins "Despite sizeable tax incentives, private pension participation has remained at about 50 percent of the workforce. For those in a pension plan, there is concern that these incentives accrue primarily to higher income employees and do relatively little to help lower income workers save for retirement. The financial crisis and labor-market downturn may have exacerbated these difficulties. Therefore, we examined (1) recent trends in new private pension plan formation, (2) the characteristics of defined contribution plan participants contributing at or above statutory limits, (3) how suggested options to modify an existing credit for low-income workers might affect their retirement income, and (4) the long-term effects of the recent financial crisis on retirement savings. To answer these questions, GAO reviewed reports, federal regulations, and laws, and interviewed academics, agency officials, and other relevant experts. We also analyzed Department of Labor and 2007 Survey of Consumer Finance (SCF) data, and used a microsimulation model to assess effects of modifying tax incentives for low-income workers. We incorporated technical comments from the departments of Labor and Treasury, the Internal Revenue Service, and the Pension Benefit Guaranty Corporation as appropriate."

A letter report issued by the Government Accountability Office with an abstract that begins "The U.S. Agency for International Development (USAID) reduces the average delivery time frame for emergency food aid by prepositioning food domestically—that is, in warehouses in the United States—and overseas. GAO estimates that compared with USAID's standard shipping process, which can take several months, prepositioning food aid shortened delivery time frames by an average of almost a month for shipments to the World Food Program (WFP). GAO also estimates that prepositioning shortened delivery time frames by an average of more than 2 months for other organizations—“cooperating sponsors”—that receive USAID grants. In addition, USAID reduces delivery time frames when it diverts shipments en route to overseas prepositioning warehouses to areas with immediate needs. For all cooperating sponsors, GAO estimates that diversions saved, on average, about 2 months."

Correspondence issued by the Government Accountability Office with an abstract that begins "GPOs are subject to certain federal laws that HHS, DOJ, and FTC are responsible for enforcing. According to HHS Office of Inspector General (HHS-OIG) officials, since 2004, the office has not routinely exercised its authority to request and review disclosures related to GPOs’ contract administrative fees, but it has collected information on GPOs’ contract administrative fees while conducting audits of hospitals’ cost reports. While HHS-OIG is responsible for enforcing the Anti-Kickback statute, the law and regulation do not require routine monitoring of GPO written agreements and disclosures. HHS-OIG officials told us that even if they requested this information from GPOs, it would not necessarily be sufficient to determine whether a GPO violated the Anti-Kickback statute. Officials from HHS-OIG also told us that, since 2004, it participated in two case investigations with DOJ that involved allegations that certain GPOs did not comply with safe harbor requirements and violated the Anti-Kickback statute. Officials told us that HHS-OIG has not imposed administrative penalties on any GPOs since 2004. DOJ and FTC have investigated complaints related to federal antitrust laws, and we identified one lawsuit filed by DOJ against a GPO in …

Correspondence issued by the Government Accountability Office with an abstract that begins "Twelve of the 14 proposals we identified would eliminate means testing altogether as a requirement for states to receive federal funding to help pay for the costs associated with supporting children in foster care. Two other proposals would link means testing to a different benchmark. Half of the proposals would mitigate a potential increase in federal costs due to the elimination of means testing by either changing the rate of federal reimbursements, capping federal funding, or both. Additionally, half would attempt to mitigate the potentially negative effects of lowering the reimbursement rate on states by, for example, allowing states to access additional funding in the event of an unanticipated increase in foster care placements. All five proposals that specify how states should use any foster care maintenance savings they incur would require states to reinvest these savings in child welfare services that benefit all children at risk of neglect or abuse."

Correspondence issued by the Government Accountability Office with an abstract that begins "This report responds to House Report 111-491 to accompany a bill for the National Defense Authorization Act for Fiscal Year 2011 (H.R. 5136). The House Report noted that according to the environmental impact statement for the proposed homeporting of additional ships at Naval Station, Mayport, Florida, homeporting of a nuclear-powered aircraft carrier would result in temporary surges of maintenance employees associated with the 3-year depot-level maintenance cycle for the aircraft carrier. The homeporting of the aircraft carrier at Mayport is projected to begin in fiscal year 2019. Also, the House report raised questions about the potential impact that the additional depot-level workload would have on the sustainability, efficiency, capabilities, and stability of the maintenance employees who would travel from Navy depots to Mayport to perform the maintenance. To examine these issues, the House report directed GAO to provide an assessment of the readiness and cost impacts of the aircraft carrier homeporting and maintenance at Mayport on the Navy's traveling workforce. In response, our objectives were to determine the extent to which (1) the Navy has identified potential workforce-related costs associated with the planned move and used cost-estimating best …

A letter report issued by the Government Accountability Office with an abstract that begins "Paid preparers prepare about 60 percent of all tax returns filed, and their actions significantly affect the Internal Revenue Service's (IRS) ability to administer tax laws. Previously, GAO found that some preparers made significant errors in preparing tax returns and proposed stricter regulation of preparers. IRS is implementing new requirements for paid preparers that it believes will increase tax compliance, which will reduce the gross tax gap between taxes owed and taxes paid, last estimated at $345 billion for 2001. GAO was asked to (1) describe IRS's plans for implementing and ensuring paid preparer compliance with the requirements; (2) assess IRS's resource estimates for the requirements; and (3) assess IRS's plans to use the requirements to improve taxpayer compliance and evaluate their effect. To meet these objectives, GAO reviewed IRS planning documents and interviewed IRS officials and representatives and members of paid preparer associations."

A letter report issued by the Government Accountability Office with an abstract that begins "Since 2003, the Department of Homeland Security's (DHS) Visa Security Program (VSP) has participated in the visa process by reviewing applications at some embassies and consulates, with the intention of preventing individuals who pose a threat from entering the United States. The attempted bombing of an airline on December 25, 2009, renewed concerns about the security of the visa process and the effectiveness of the VSP. For this report GAO assessed (1) the ability of DHS's Immigration and Customs Enforcement (ICE) to measure the program's objectives and performance, (2) challenges to VSP operations, and (3) ICE efforts to expand the VSP program. To evaluate the VSP, we reviewed VSP data, guidance, and the ICE's 5-year expansion plan. We also interviewed ICE officials, and observed VSP operations at 6 posts overseas."

Correspondence issued by the Government Accountability Office with an abstract that begins "Labor and IGs from employing departments and agencies have consistently reported similar FECA program management challenges, such as oversight and information technology, and have linked these to increased program costs through improper payments. For example, one IG reported in 2007 that its department could not appropriately manage its long-term rolls and contain improper payments because staff assigned to this task spent no more than 10 percent of their time managing cases. Additionally, citing ongoing program weaknesses—mostly related to oversight—IGs have reported avoidable costs at employing departments and agencies, which one department reported were as high as $41 million in 2011. Above and beyond the actions departments and agencies can take to address these challenges, some IGs have also reported that legislative reform is necessary to better manage the program. In an effort to alleviate the impact of management challenges, IGs collectively made over 200 recommendations since 1994, mainly to improve FECA’s oversight, and most of these recommendations have been implemented."

A letter report issued by the Government Accountability Office with an abstract that begins "The three key federal energy efficiency programs--minimum energy efficiency standards led by the Department of Energy (DOE), EnergyGuide led by the Federal Trade Commission (FTC), and Energy Star led by the Environmental Protection Agency (EPA) with support from DOE--take different approaches to the shared goal of improving the energy efficiency of selected categories of household appliances and consumer electronics. The scope of products covered by these three programs also varies, and a number of products are covered by only one program, while others are covered by two or all three. Examples are as follows:"

A letter report issued by the Government Accountability Office with an abstract that begins "In GAO’s opinion, the financial statements of the American Battle Monuments Commission (the Commission) as of September 30, 2011, and 2010, and for the fiscal years then ended, are presented fairly, in all material respects, in conformity with U.S. generally accepted accounting principles (GAAP). Also, in GAO’s opinion, although certain internal controls over financial reporting should be improved, the Commission maintained effective internal control over financial reporting as of September 30, 2011. In addition, GAO found no reportable instances of noncompliance with the laws and regulations it tested."

A letter report issued by the Government Accountability Office with an abstract that begins "The Navy report addressed four of the five elements specified in House Report 112-78, while partially addressing one of the five elements. The Navy report addressed the potential for reducing maintenance and repair costs for the Navy’s small boat fleet by using advanced boat lifts, and it addressed recommendations regarding the potential establishment of improved boat corrosion control and prevention as key performance parameters. The Navy report partially addressed the committee’s direction to include an evaluation and business case analysis of the impact of advanced boat lifts for potential improvements to small boat acquisition costs and life-cycle sustainment. The report’s business case analysis evaluated potential improvements to life-cycle sustainment, focusing on potential maintenance cost savings associated with boat lifts. However, this business case analysis did not evaluate the impact of the use of advanced boat lifts on potential improvements to small boat acquisition costs. Navy officials told GAO that the use of advanced boat lifts would not significantly contribute to extending the service life of the boats or produce any other additional benefits that would lead to reduced small boat acquisition costs. This is primarily because …

Correspondence issued by the Government Accountability Office with an abstract that begins "In summary, GAO found the following:"

A letter report issued by the Government Accountability Office with an abstract that begins "Although ACF has established a process to calculate a national improper payment estimate for the Foster Care program, the estimate is not based on a statistically valid methodology and consequently does not reflect a reasonably accurate estimate of the extent of Foster Care improper payments. In addition, the estimate deals with only about one-third of the federal expenditures for Foster Care, and is therefore incomplete. ACF’s methodology for estimating Foster Care improper payments was approved by the Office of Management and Budget (OMB) in 2004 with the understanding that continuing efforts would be taken to improve the accuracy of ACF’s estimates of improper payments in the ensuing years. ACF, however, continued to generally follow its initial methodology which, when compared to federal statistical guidance and internal control standards, GAO found to be deficient in all three phases of ACF’s estimation methodology—planning, selection, and evaluation. These deficiencies impaired the accuracy and completeness of the Foster Care program improper payments estimate of $73 million reported for fiscal year 2010."

A letter report issued by the Government Accountability Office with an abstract that begins "This report responds to two ongoing GAO mandates under the American Recovery and Reinvestment Act of 2009 (Recovery Act). It is the fifth in a series of reports since passage of the Recovery Act on the uses of and accountability for Recovery Act funds in 16 selected states, certain localities in those jurisdictions, and the District of Columbia (District). These jurisdictions are estimated to receive about two-thirds of the intergovernmental assistance available through the Recovery Act. It is also the second report in which GAO is required to comment on the jobs created or retained as reported by recipients of Recovery Act funds. GAO collected and analyzed documents and interviewed state and local officials and other Recovery Act award recipients. GAO also analyzed federal agency guidance and spoke with officials at federal agencies overseeing Recovery Act programs."

A letter report issued by the Government Accountability Office with an abstract that begins "The TRICARE Management Activity (TMA) within the Department of Defense (DOD) used the acquisition process prescribed by federal regulations to acquire health care services for the TRICARE Program through the third generation of TRICARE's managed care support contracts (MCSC). This process included a three-phased contract award process outlined in the figure below."

A letter report issued by the Government Accountability Office with an abstract that begins "The Federal Funding Accountability and Transparency Act of 2006 (FFATA) is intended to increase the transparency of and accountability for the over $1 trillion that federal agencies award each year in contracts, loans, grants, and other awards. Among other things, the act required the Office of Management and Budget (OMB) to establish, no later than January 1, 2008, a publicly accessible Web site containing data on federal awards. The act also authorized OMB to issue guidance to federal agencies on reporting award data and instructs agencies to comply with that guidance. OMB launched the site (www.USAspending.gov) in December 2007. GAO's objectives were to determine the extent to which (1) OMB is complying with FFATA requirements to make federal award data available, (2) federal agencies are reporting required award data, and (3) inconsistencies exist between data on the Web site and records at federal agencies. To do this, GAO reviewed FFATA requirements and OMB guidance, interviewed OMB and agency officials, and examined a sample of awards reported to OMB."

A letter report issued by the Government Accountability Office with an abstract that begins "According to the Department of Homeland Security (DHS), there are thousands of facilities in the United States that if destroyed by a disaster could cause casualties, economic losses, or disruptions to national security. The Homeland Security Act of 2002 gave DHS responsibility for leading and coordinating the nation's effort to protect critical infrastructure and key resources (CIKR). Homeland Security Presidential Directive 7 (HSPD-7) defined responsibilities for DHS and certain federal agencies--known as sector-specific agencies (SSAs)--that represent 18 industry sectors, such as energy. In accordance with the Homeland Security Act and HSPD-7, DHS issued the National Infrastructure Protection Plan (NIPP) in June 2006 to provide the approach for integrating the nation's CIKR. GAO was asked to study DHS's January 2009 revisions to the NIPP in light of a debate over whether DHS has emphasized protection--to deter threats, mitigate vulnerabilities, or minimize the consequences of disasters---rather than resilience---to resist, absorb, or successfully adapt, respond to, or recover from disasters. This report discusses (1) how the 2009 NIPP changed compared to the 2006 NIPP and (2) how DHS and SSAs addressed resiliency as part of their planning efforts. GAO …