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 …

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the audit report covering the financial statements of the National Academy of the Sciences of the United States of America for the fiscal year ended June 30, 1997, focusing on whether the audit report complied with the financial reporting requirements of the law."

Correspondence issued by the Government Accountability Office with an abstract that begins "The federal government's long-standing policy has been to use its buying power--the billions of dollars it spends through contracting each year--to maximize procurement opportunities for small businesses, including those owned by service-disabled veterans. Under the Veterans Benefits, Health Care, and Information Technology Act of 2006, the Department of Veterans Affairs (VA) is to give first and second priority to small businesses owned by service-disabled and other veterans, respectively, when it uses small business preferences to award its contracts, which totaled more than $14 billion in fiscal year 2008. The act also requires VA to establish contracting goals for service disabled veteran-owned small businesses (SDVOSB) and other veteran-owned small businesses (VOSB) and gives VA unique authorities to use contracting preferences for SDVOSBs and VOSBs to help it reach those goals. The act requires us to conduct a 3-year study on VA's efforts to meet its SDVOSB and VOSB contracting goals and to brief Congress annually, by January 31, 2008, 2009, and 2010. Accordingly, we briefed Congressional staffs on January 31, 2008, on steps that VA had taken to implement its new contracting authorities and verify the ownership of firms …

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the audit report covering the financial statements of the Jewish War Veterans, U.S.A., National Memorial, Incorporated, for the fiscal year ended March 31, 1998, focusing on whether the audit report complied with the financial reporting requirements of the law."

A statement of record issued by the General Accounting Office with an abstract that begins "Since the end of the Cold War, there has been a shift in the way reserve forces have been used. Previously, reservists were viewed primarily as an expansion force that would supplement active forces during a major war. Today, reservists not only supplement but also replace active forces in military operations worldwide. Citing the increased use of the reserves to support military operations, House Report 107-436 accompanying the Fiscal Year 2003 National Defense Authorization Act directed GAO to review compensation and benefits for reservists. In response, GAO is reviewing (1) income protection for reservists called to active duty, (2) family support programs, and (3) health care access. For this statement, GAO was asked to discuss its preliminary observations. GAO also was asked to discuss the results of its recently completed review concerning employer support for reservists."

Testimony issued by the Government Accountability Office with an abstract that begins "In summary, the two key findings from GAO's January 2013 report are:"

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the audit report covering the financial statements of the National Mining Hall of Fame and Museum for the fiscal year ended December 31, 1997, focusing on whether the audit report complied with the financial reporting requirements of the law."

Testimony issued by the Government Accountability Office with an abstract that begins "Officials in the Federal Emergency Management Agency (FEMA)--a component of the Department of Homeland Security (DHS)--have identified actions they believe will enhance management of the four preparedness programs GAO analyzed; however, FEMA still faces challenges. In February 2012, GAO found that FEMA lacked a process to coordinate application reviews and made award decisions with differing levels of information. To better identify potential unnecessary duplication, GAO recommended that FEMA collect project-level information and enhance internal coordination and administration of the programs. DHS concurred. The fiscal year 2013 President's Budget, proposed the establishment of the National Preparedness Grant Program (NPGP), a consolidation of 16 FEMA grant programs into a single program. However, Members of Congress raised concerns about the NPGP and have not approved the proposal. As a result, FEMA officials reported that the agency was drafting new guidance for the execution of the NPGP based on pending Congressional direction on fiscal year 2013 appropriations. If approved, and depending on its final form and execution, the NPGP could help mitigate the potential for unnecessary duplication and address GAO's recommendation to improve internal coordination. In March 2013, FEMA officials reported that …

Testimony issued by the Government Accountability Office with an abstract that begins "Approximately two-thirds of the Department of Homeland Security's (DHS) major IT investments were meeting their cost and schedule commitments. Specifically, out of 68 major IT investments in development, 47 were meeting cost and schedule commitments. The remaining 21--which DHS had estimated to cost about $1 billion--had one or more subsidiary projects that were not meeting cost and/or schedule commitments (i.e., they exceeded their goals by at least 10 percent, which is the level at which the Office of Management and Budget (OMB) considers projects to be at increased risk of not being able to deliver planned capabilities on time and within budget.)"

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO investigated alleged improper personnel practices by the Department of Veterans Affairs (VA) at the Addeliar D. Guy III VA Ambulatory Care Center in Las Vegas, Nevada, focusing on whether Dr. Anthony Salem maintained a hit list for the purpose of disciplining or terminating ambulatory center employees known to be strong advocates of health care for veterans."

Other written product issued by the General Accounting Office with an abstract that begins "GAO provided information on the Federal Accounting Standards Advisory Board's statement of federal financial accounting standards (SFFAS). This statement clarifies requirements of SFFAS, especially SFFAS No. 7."

Testimony issued by the General Accounting Office with an abstract that begins "The Office of Pipeline Safety (OPS) oversees 2.2 million miles of pipelines that transport potentially dangerous materials, such as oil and natural gas. OPS has been slow to improve its oversight of the pipeline industry and implement critical pipeline safety improvements. As a result, OPS has the lowest rate of any transportation agency for implementing the recommendations of the National Transportation Safety Board. In recent years, OPS has taken several steps to improve its oversight of the pipeline industry, including requiring "integrity management" programs for individual operators to assess their pipelines for risks, take action to mitigate the risks, and develop program performance measures. OPS has also (1) revised forms and procedures to collect more complete and accurate data, which will enable OPS to better assess the causes of incidents and focus on the greatest risks to pipelines; (2) allowed more states to oversee a broader range of interstate pipeline safety activities; and (3) increased the use of fines. OPS has made progress in responding to recommendations from the Safety Board and statutory requirements, but some key open recommendations and requirements, such as requiring pipeline operators to periodically …

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses the results of GAO's analysis of the financial health of the Federal Housing Administration's Mutual Mortgage Insurance Fund. GAO estimates that the Fund had an economic value of about $15.8 billion at the end of fiscal year 1999. This estimate implies a capital ratio of 3.20 percent, which is higher than the two-percent capital ratio mandated by law. Given the economic value of the Fund and the state of the economy at the end of fiscal year 1999, a two-percent capital ratio appears sufficient to withstand moderately severe economic downturns that could lead to worse-than-expected loan performance. Some more severe downturns that GAO analyzed also did not cause the estimated capital ratio to decline by as much as two percentage points. Because of the nature of such analysis, GAO urges caution in concluding that the estimated value of the Fund today implies that the Fund would necessarily withstand any particular economic scenario under all circumstances. Congress and the Secretary of Housing and Urban Development have taken and could take several steps to influence the economic value of the Fund. Actions that influence the Fund's reserve …

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses our work on the Troubled Asset Relief Program (TARP), under which the Department of the Treasury (Treasury) has the authority to purchase and insure up to $700 billion in troubled assets held by financial institutions through its Office of Financial Stability (OFS). As Congress may know, Treasury was granted this authority in response to the financial crisis that has threatened the stability of the U.S. banking system and the solvency of numerous financial institutions. The Emergency Economic Stabilization Act (the act) that authorized TARP on October 3, 2008, requires GAO to report at least every 60 days on findings resulting from our oversight of the actions taken under the program. We are also responsible for auditing OFS's annual financial statements and for producing special reports on any issues that emerge from our oversight. To carry out these oversight responsibilities, we have assembled interdisciplinary teams with a wide range of technical skills, including financial market and public policy analysts, accountants, lawyers, and economists who represent combined resources from across GAO. In addition, we are building on our in-house technical expertise with targeted new hires and experts. …

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses GAO's role to help ensure accountability and transparency for science funding in the American Recovery and Reinvestment Act of 2009 (Recovery Act). The purposes of the Recovery Act funds include preserving and creating jobs and promoting economic recovery; assisting those most impacted by the recession; investing in transportation, environmental protection, and other infrastructure to provide long-term economic benefits; and stabilizing state and local government budgets. The Recovery Act, estimated to cost $787 billion, includes more than $21 billion in spending at the Departments of Energy and Commerce, the National Science Foundation (NSF), and the National Aeronautics and Space Administration (NASA) for research and development (R&D) related activities that support fundamental research, demonstrate and deploy advanced energy technologies, purchase scientific instrumentation and equipment, and construct or modernize research facilities. This statement discusses (1) GAO's responsibilities under the Recovery Act related to science funding; (2) particular R&D funding areas that deserve special attention to ensure that funds are best used; and (3) GAO's plans for carrying out its responsibilities under the act."

Other written product issued by the General Accounting Office with an abstract that begins "GAO provided information on the Federal Accounting Standards Advisory Board's statement of federal financial accounting concepts (SFFAC). The statement identifies and describes the characteristics of the target audience for the Consolidated Financial Report of the U.S. Government."

Testimony issued by the General Accounting Office with an abstract that begins "The Department of Defense (DOD) is on the brink of operations in Iraq while seeking to respond to changes in security threats and still meeting the challenges transforming the military. DOD spends an average of $150 billion annually on acquisitions that support these and other missions. Moreover, this investment is expected to grow considerably in the future as DOD works to keep legacy systems while investing in future capabilities such as unmanned aircraft, satellite networks, and information and communications systems. Such demands clearly require DOD to be as efficient and effective as possible in obtaining the systems, services, and equipment it needs to carry out its mission. But GAO's reviews continue to show that DOD is not carrying out acquisitions cost-effectively and that the acquisitions themselves are not always achieving DOD's objectives. Pervasive problems persist regarding high-risk acquisition strategies and unrealistic cost, schedule, and performance estimates. This testimony focuses on two aspects fundamental to successful acquisitions in DOD: (1) the implementation of sound policies for making sourcing decisions, and (2) the adoption of best practices."

Testimony issued by the General Accounting Office with an abstract that begins "Since the end of the Cold War, there has been a shift in the way reserve forces have been used. Previously, reservists were viewed primarily as an expansion force that would supplement active forces during a major war. Today, reservists not only supplement but also replace active forces in military operations worldwide. Citing the increased use of the reserves to support military operations, House Report 107-436 accompanying the Fiscal Year 2003 National Defense Authorization Act directed GAO to review compensation and benefits for reservists. In response, GAO is reviewing (1) income protection for reservists called to active duty, (2) family support programs, and (3) health care access. For this testimony, GAO was asked to discuss its preliminary observations. GAO also was asked to discuss the results of its recently completed review concerning employer support for reservists."

Testimony issued by the General Accounting Office with an abstract that begins "Like many federal agencies, the Coast Guard's priorities were dramatically altered by the events of September 11. The Coast Guard has requested $7.3 billion for fiscal year 2003--a 36 percent increase from the previous year. The events of September 11 caused a substantial shift of effort toward homeland security and away from other missions. As resources were shifted to meet these needs, the law enforcement mission area, which consists mainly of drug and migrant interdiction and fisheries enforcement, saw a dramatic drop in mission capability. The Coast Guard's fiscal year 2003 budget request reflects an attempt to maintain and enhance heightened levels of funding for homeland security while also increasing funding for all other Coast Guard missions beyond fiscal year 2002 levels. The Coast Guard faces substantial management challenges in translating its requested funding increases into increased service levels in its key mission areas. For example, workforce issues present a daunting challenge. If the budget request for fiscal year 2003 is approved, the Coast Guard will add 2,200 full-time positions, retain and build on the expertise and skills of its current workforce, and deal with already high attrition …

Testimony issued by the General Accounting Office with an abstract that begins "The Department of Defense (DOD) has increasingly engaged in multiservice and multinational operations. Congress enacted the Goldwater-Nichols Department of Defense Reorganization Act of 1986, in part, so that DOD's military leaders would be better prepared to plan, support, and conduct joint operations. GAO assessed DOD actions to implement provisions in the law that address the development of officers in joint matters and evaluated impediments affecting DOD's ability to fully respond to the provisions in the act."

Testimony issued by the Government Accountability Office with an abstract that begins "In July 2012 GAO reported that the Forest Service and Bureau of Land Management (BLM) had taken few actions to oversee county spending under Title III of the Secure Rural Schools and Community Self-Determination Act, and that the guidance they provided was limited and in some cases did not appear consistent with the act. GAO also reported that some expenditures by selected counties may have been inconsistent with the act--which may have resulted in part from the limited guidance available from the agencies--and that reviewed counties did not consistently follow Title III's administrative requirements. Specifically, GAO found the following:"

Handwritten Receipt of supplies shipped to Capt. Hamilton K. Redway at his station in Kelly's Creek, West Virginia. Redway received fifty three bales of hay, forty four sacks of oats, and eighty three sacks of corn for his cavalry's forage. He received this shipment at his station in Kelly's Creek.

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Jim Mattox, regarding a legal question submitted for clarification: Authority of a university to allocate space in a campus building to be used exclusively by a private group of faculty members (RQ-1845)

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Jim Mattox, regarding a legal question submitted for clarification: Rules of the Industrial Accident Board (RQ-1813)