A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO examined the significant differences in two Department of Defense training programs, focusing on the: (1) training categories and military services with the most significant funding changes from the 1998 to the 1999 Future Years Defense Program (FYDP); (2) bases for the changes; and (3) potential impact of the changes on the services' future training budgets."

Testimony issued by the Government Accountability Office with an abstract that begins "The private sector is increasingly involved in financing and operating highway facilities under long-term concession agreements. In some cases, this involves new facilities; in other cases, firms operate and maintain an existing facility for a period of time in exchange for an up-front payment to the public sector and the right to collect tolls over the term of the agreement. In February 2008 GAO reported on (1) the benefits, costs, and trade-offs of highway public-private partnerships; (2) how public officials have identified and acted to protect the public interest in these arrangements; and (3) the federal role in highway public-private partnerships and potential changes in this role. The Senate Finance Committee asked GAO to testify on this report and to highlight its discussion of tax issues. GAO reviewed the experience of projects in the U.S. (including the Chicago Skyway and Indiana Toll Road agreements), Australia, Canada, and Spain."

A briefing report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on Balkans security issues, focusing on: (1) the current security situation in the Balkans, particularly in Kosovo and Bosnia; (2) the projected security in the region over the next 5 years; (3) factors in the decision to withdraw Yugoslav security forces from Kosovo; and (4) how the executive branch has defined U.S. interests in the region in the National Security Strategy and public statements."

Testimony issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) and the North Atlantic Treaty Organization (NATO) report progress developing capable Afghan National Security Forces (ANSF), but tools used to assess the performance of ANSF units have changed several times. In April 2012, DOD reported progress increasing the number and capability of ANSF, with 7 percent of army units and 9 percent of police units rated at the highest level of capability. GAO has previously found the tools used by DOD and NATO to assess ANSF reliable enough to support broad statements regarding capability. However, issues related to these tools exist. When GAO reported on ANA capability in January 2011, the highest capability rating level was “independent”—meaning that a unit was capable of executing the full spectrum of its missions without assistance from coalition forces. As of August 2011, the highest level had changed to “independent with advisors”—meaning that a unit was capable of executing its mission and can call for coalition forces when necessary. DOD reports, these changes, as well as the elimination of certain requirements for validating units, were partly responsible for the increase in ANSF units rated at the highest …

Testimony issued by the Government Accountability Office with an abstract that begins "GAO’s preliminary results indicate that the Department of Homeland Security’s (DHS) Federal Protective Service (FPS) is not assessing risks at federal facilities in a manner consistent with standards such as the National Infrastructure Protection Plan’s (NIPP) risk management framework, as FPS originally planned. Instead of conducting risk assessments, since September 2011, FPS’s inspectors have collected information, such as the location, purpose, agency contacts, and current countermeasures (e.g., perimeter security, access controls, and closed-circuit television systems). This information notwithstanding, FPS has a backlog of federal facilities that have not been ssessed for several years. According to FPS’s data, more than 5,000 facilities were to be assessed in fiscal years 2010 through 2012. However, GAO was not able to determine the extent of FPS’s facility security assessment (FSA) backlog because the data were unreliable. Multiple agencies have expended resources to conduct risk assessments, even though they also already pay FPS for this service."

A letter report issued by the Government Accountability Office with an abstract that begins "Somali pirates operating off the Horn of Africa have attacked more than 450 ships and taken nearly 2,400 hostages since 2007. A small number of U.S.-flagged vessels and ships have been among those affected. As Somalia lacks a functioning government and is unable to repress piracy in its waters, the National Security Council (NSC) developed the interagency Countering Piracy off the Horn of Africa: Partnership and Action Plan (Action Plan) in December 2008 to prevent, disrupt, and prosecute piracy off the Horn of Africa in collaboration with international and industry partners. GAO was asked to evaluate the extent to which U.S. agencies (1) have implemented the plan, and any challenges they face in doing so, and (2) have collaborated with partners in counterpiracy efforts. GAO examined counterpiracy plans, activities, collaborative practices, and data, and interviewed industry and international partners and officials at U.S. agencies and the Combined Maritime Forces in Bahrain."

A letter report issued by the Government Accountability Office with an abstract that begins "Due to concerns about domestic violence in the military and its adverse effect on mission readiness, Congress required the Department of Defense (DOD) to establish a task force to assess the services' response to domestic violence and recommend improvements. The task force issued three reports containing 194 recommendations. The Fiscal Year 2004 National Defense Authorization Act required GAO to review DOD's progress in implementing the recommendations. This report discusses (1) DOD's ability to report on domestic violence incidents and disciplinary actions, (2) the resources DOD has provided to implement the recommendations, and (3) DOD's specific actions to ensure victim confidentiality and the education of commanding officers, senior enlisted personnel, and chaplains. GAO also examined whether DOD has established an oversight framework to monitor implementation."

Correspondence issued by the General Accounting Office with an abstract that begins "On October 16, 2003, GAO testified before Congress at a hearing on whether DOD and VA are providing seamless health care coverage to transitioning veterans. This letter responds to a request thst we provide answers to follow-up questions from the hearing."

Correspondence issued by the Government Accountability Office with an abstract that begins "In November 2008, we issued our report on the results of our audit of the Internal Revenue Service's (IRS) financial statements as of, and for the fiscal years ending, September 30, 2008, and 2007, and on the effectiveness of its internal controls as of September 30, 2008. We also reported our conclusions on IRS's compliance with significant provisions of selected laws and regulations and on whether IRS's financial management systems substantially comply with the requirements of the Federal Financial Management Improvement Act of 1996 (FFMIA). Additionally, in January 2009, we issued a report on information security issues identified during our fiscal year 2008 audit, along with associated recommendations. The purpose of this report is to discuss issues identified during our audit of IRS's financial statements as of, and for the fiscal year ending, September 30, 2008, regarding internal controls that could be improved for which we currently do not have a specific recommendation outstanding. Although not all of these issues were discussed in our report on the results of our fiscal year 2008 financial statement audit, they all warrant IRS management's attention."

Correspondence issued by the Government Accountability Office with an abstract that begins "The cost effectiveness of the alternative training approach depends on several cost elements that are currently unknown, such as the up-front costs to develop the new controller training curriculum for CTI schools and the duration of the new orientation session at the Academy. However, some direct cost savings to FAA are possible and may be realized under the alternative training approach. These savings include avoiding the cost of pay (salary and per diem) for Academy trainees and not incurring the cost of providing Academy courses for each assigned air traffic control specialization. However, any cost savings could be offset by a number of additional costs that FAA could incur related to the alternative training approach; because some of these costs are unknown at this time, it is unclear whether the alternative approach would be more cost effective. These additional costs would depend primarily on how FAA implements the new training. Also unknown are recurring costs for any additional evaluations FAA would have to undertake to check the accreditation status of CTI schools and to assess graduates' proficiency in the initial specialization coursework. The cost of the mandate's proposed …

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) manages and operates about 577,000 structures worldwide, valued at about $712 billion. DOD has worked for several years to develop models that can reliably estimate the installation support funds needed to sustain these facilities, and plans to spend over $55 billion to support these facilities and operate its bases in fiscal year 2008. Because GAO has identified support infrastructure as a high-risk area that affects DOD's ability to devote funds to other more critical needs, GAO initiated this review under the Comptroller General's authority. This report discusses (1) the reliability of the annual funding estimates produced by the facilities sustainment model, (2) DOD's progress in meeting funding goals for facility sustainment and recapitalization, (3) the extent to which DOD has addressed deferred facility sustainment funding needs, and (4) the status of DOD's efforts to develop a new installation services model. To address these objectives, GAO reviewed the accuracy and support for the model's key inputs, analyzed pertinent documents, and visited eight judgmentally selected installations."

A letter report issued by the Government Accountability Office with an abstract that begins "In 2002, Congress enacted the Jobs for Veterans Act (JVA), which modified two Department of Labor (Labor) programs that specifically target veteran job seekers: the Disabled Veterans' Outreach Program (DVOP) and the Local Veterans' Employment Representative (LVER) program. However, questions have been raised about the adequacy of performance information on services to veterans by these and other employment programs. In this report, GAO examined (1) the extent to which DVOP and LVER performance information reflects services and outcomes for veterans; (2) the extent to which performance information on veterans paints a clear picture of their use of one-stop services; and (3) what Labor is doing to improve the quality of performance data and better understand program impact and outcomes for veterans."

Testimony issued by the Government Accountability Office with an abstract that begins "Actual costs to relocate federal users from the 1710-1755 megahertz (MHz) band have exceeded the original $1 billion estimate by about $474 million as of March 2013, although auction revenues appear to exceed relocation costs by over $5 billion. Actual relocation costs exceed estimated costs for various reasons, including unforeseen challenges and some agencies not following the National Telecommunications and Information Administration's (NTIA) guidance for preparing the cost estimate. In contrast, the Department of Defense (DOD) expects to complete relocation for about $275 million or approximately $80 million less than its $355 million estimate. According to DOD officials, the relocation of systems from this band has been less expensive than originally estimated because many systems were simply re-tuned to operate in the adjacent 1755-1850 MHz band. The auction of the 1710-1755 MHz band raised almost $6.9 billion in gross winning bids. NTIA expects agencies to complete the relocation effort between 2013 and 2017; therefore, final net auction revenue (auction revenue less relocation costs) may change."

A letter report issued by the Government Accountability Office with an abstract that begins "Farmers receive about $16 billion annually in federal farm program payments. These payments go to about 2 million recipients, both individuals and entities. GAO previously has reported that the U.S. Department of Agriculture (USDA) did not consistently ensure that these payments went only to those who meet eligibility requirements. GAO was asked to evaluate (1) how effectively USDA implemented 2002 Farm Bill provisions prohibiting payments to individuals or entities whose income exceeded $2.5 million and who derived less than 75 percent of that income from farming, ranching, or forestry operations, (2) the potential impact of the 2008 Farm Bill's income eligibility provisions on individuals who receive farm payments, and (3) the distribution of income of these individuals compared with all 2006 tax filers. GAO compared USDA data on individuals receiving payments with the latest available Internal Revenue Service (IRS) data on these individuals."

Testimony issued by the Government Accountability Office with an abstract that begins "The Pension Benefit Guaranty Corporation (PBGC) insures the retirement future of nearly 44 million people in more than 30,000 private-sector defined benefit pension plans. In July 2003, GAO designated PBGC's single-employer pension insurance program--its largest insurance program--as "high risk," including it on GAO's list of major programs that need urgent attention and transformation. The program remains on the list today with a projected financial deficit of just over $13 billion, as of September 2007. Because Congress exercises oversight of PBGC, GAO was asked to testify today on 1) the critical role PBGC plays in protecting the pension benefits of workers and how PBGC is funded, 2) the financial challenges facing PBGC, and 3) the PBGC's governance, oversight and management challenges. To address these objectives, we are relying on our reports from the last several years that, as part of our designation of PBGC's single-employer program as high-risk, explored the financial and management challenges facing the agency. GAO has made a number of recommendations and matters for Congressional consideration in these past reports. PBGC generally agreed with these past recommendations and is implementing many of them. No new recommendations …

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Department of Housing and Urban Development's (HUD) funding of Stewart B. McKinney Homeless Assistance Act projects, focusing on: (1) what process HUD uses to select projects for funding, whether this process is consistent with relevant statutes, and how HUD treats new projects and projects that have been funded in the past (renewal projects); (2) the extent to which HUD funds projects that communities rank as high-priority under their Continuums of Care, and why some high-priority projects are not funded while some low-priority projects are funded; and (3) whether communities face any common problems when applying for funds from HUD, and what actions are needed to correct these problems."

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), through the Office of Financial Stability (OFS), has the authority to purchase or insure almost $700 billion in troubled assets held by financial institutions. It focuses on (1) the nature and purpose of activities that have been initiated under TARP over the past year and ongoing challenges; (2) Treasury's efforts to establish a management infrastructure for TARP; and (3) outcomes measured by indicators of TARP's performance."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Navy's declining ship maintenance workload, focusing on: (1) the Navy's policies and procedures for allocating ship maintenance work to public and private facilities in the Norfolk area; (2) ship maintenance and modernization funding obligated to the Norfolk Naval Shipyard and private ship repair companies during the fiscal years (FY) 1994 through 1998; and (3) the extent to which the Atlantic Fleet's ship maintenance program has been affected by the movement of funds out of the ship depot maintenance program since FY 1994."

A letter report issued by the General Accounting Office with an abstract that begins "On December 9, 2002, GAO convened a governance and accountability forum to discuss challenges facing regulators, the accounting profession, and boards of directors and management of public companies in effectively implementing the Sarbanes-Oxley Act of 2002 and related regulatory actions to improve public confidence in U.S. corporate governance and accountability systems. Major accountability breakdowns recent years, exacerbated in the last 2 years by the unprecedented massive breakdowns and bankruptcy of Enron and WorldCom, have contributed to the decline in investor confidence in U.S. capital markets. The forum focused on the four interrelated areas of corporate governance, the financial reporting model, the accounting profession, and regulation and enforcement that the accountability breakdowns have surfaced as critical areas to be strengthened. Addressing these challenges will involve the public, private, and not-for-profit sectors. In general, there must be the proper incentives, transparency, and accountability mechanisms in place to ensure the effectiveness of any system. As a result, these overarching principles were considered in connection with the issues discussed. Forum participants included individuals from federal and state government, the private sector, standards setting and oversight bodies, and a variety of …

A letter report issued by the General Accounting Office with an abstract that begins "Over 70 million American households receive television service from a cable television operator. In recent years, rates for cable service have increased at a faster pace than the general rate of inflation. GAO agreed to (1) examine the impact of competition on cable rates and service, (2) assess the reliability of information contained in the Federal Communications Commission's (FCC) annual cable rate report, (3) examine the causes of recent cable rate increases, (4) assess the impact of ownership affiliations in the cable industry, (5) discuss why cable operators group networks into tiers, and (6) discuss options to address factors that could be contributing to cable rate increases."

Testimony issued by the Government Accountability Office with an abstract that begins "The International Space Station (ISS), the most complex scientific space project ever attempted, remains incomplete. NASA expects the station's final construction cost will be $31 billion and expects sustainment costs through the station's planned retirement in fiscal year 2016 to total $11 billion. The space shuttle, the only vehicle capable of transporting large segments of the station into orbit, is critical to its completion. NASA plans to complete ISS assembly and retire the shuttle in 2010 in order to pursue a new generation of space flight vehicles, which will not begin to be available until 2015. To provide crew rotation and logistical support during this 5-year gap, NASA plans to rely on spacecraft developed by the commercial sector and other countries. In light of these circumstances, GAO examined the risks and challenges NASA faces in (1) completing assembly of the ISS by 2010 and (2) providing logistics and maintenance to the ISS after 2010. GAO's work to accomplish this included reviewing budget, planning, and other documents from NASA; reviewing NASA officials' testimonies; and interviewing NASA and foreign space program officials."

Testimony issued by the Government Accountability Office with an abstract that begins "The nation's ability to project and sustain military power depends on effective logistics. As the Department of Defense's (DOD) largest combat support agency, providing worldwide logistics support in both peacetime and wartime, the Defense Logistics Agency (DLA) supplies almost every consumable item the military services need to operate, from Meals Ready-to Eat to jet fuel. Given current budgetary pressures and the crucial role DLA plays in supporting the military service in the United States and overseas, it is vital that DOD ensure DLA is getting value for the commodities and services it acquires. The committee asked GAO to identify the challenges DOD faces in ensuring DLA gets value for the taxpayer's dollar and obtains quality commodities in a cost-efficient and effective manner. This testimony focuses on sound practices GAO has identified regarding obtaining value when contracting and how they can also apply to DLA's acquisition of commodities. GAO has made numerous recommendations aimed at improving DOD's management and oversight of contractors, and DOD has concurred with many of them. GAO is not making any new recommendations in this testimony."

Correspondence issued by the Government Accountability Office with an abstract that begins "A buildup of foreign debt throughout the 1970s and 1980s--combined with low growth, falling commodity prices, and other economic difficulties--left many poor countries with significantly more debt than they could repay. International efforts to provide debt relief to 41 such heavily indebted poor countries have been ongoing for over a decade, and these efforts culminated in the Multilateral Debt Relief Initiative (MDRI), which was announced in 2005. MDRI eliminates eligible debt that countries owe to four international financial institutions--the World Bank's International Development Association (IDA), the International Monetary Fund (IMF), the African Development Bank's African Development Fund (ADF), and the Inter-American Development Bank (IaDB). To receive MDRI debt relief, countries must first complete the Heavily Indebted Poor Countries (HIPC) Initiative, which the World Bank and IMF created in 1996 to relieve the debt burden of poor countries. In response to concerns over the continuing vulnerability of these countries, the World Bank and IMF enhanced the initiative to provide additional debt relief in 1999. Recognizing that recipient countries needed further assistance, MDRI was created to help accelerate countries' progress toward achieving the United Nations Millennium Development Goals. Of the …

A letter report issued by the Government Accountability Office with an abstract that begins "Self-referred anatomic pathology services increased at a faster rate than non-self-referred services from 2004 to 2010. During this period, the number of self-referred anatomic pathology services more than doubled, growing from 1.06 million services to about 2.26 million services, while non-self-referred services grew about 38 percent, from about 5.64 million services to about 7.77 million services. Similarly, the growth rate of expenditures for self-referred anatomic pathology services was higher than for non-self-referred services. Three provider specialties--dermatology, gastroenterology, and urology--accounted for 90 percent of referrals for self-referred anatomic pathology services in 2010."