Other written product issued by the Government Accountability Office with an abstract that begins "The sooner our nation acts to address Social Security's long-term financial challenges, the easier it will be to successfully meet them. Once explained, the choices we face are not difficult to understand, but they are difficult to make. They affect both how much Americans pay for Social Security and how much they receive from the program. They require changes that not only will affect us but have implications for future generations. They also are difficult because they involve deeply felt values, such as community, individualism, fairness, and human dignity. This guide tries to boil down the complexities of Social Security and the implications of reform to the basic choices we face as a nation."

Correspondence issued by the Government Accountability Office with an abstract that begins "This letter responds to a Congressional request concerning our April 2000 report, Early Education and Care: Overlap Indicates Need to Assess Crosscutting Programs (GAO/HEHS-00-78). Given the historical concern regarding the potential for program overlap among federal early childhood education and care programs, Congress asked that we update the list of programs providing or supporting education or care for children under the age of 5. The 2000 list included 69 programs, which were administered by 9 different agencies. To respond to the request, we replicated the keyword search from our 2000 report using the Catalog of Federal Domestic Assistance (CFDA). After assessing the reliability of the CFDA, we determined it was suitable for our purposes. We obtained explanations regarding programs that were deleted from the CFDA. Our search yielded 254 programs, and we reviewed their descriptions to determine if they met three criteria: (1) directly funded or supported education and/or child care, (2) provided these services to children under age 5, and (3) delivered services in an educational or child care setting. Based on this review, we selected over 70 programs as potentially meeting these criteria and provided agencies …

Correspondence issued by the Government Accountability Office with an abstract that begins "Authoritative bodies have promulgated laws, accounting standards, information system requirements, and related guidance to emphasize the need for cost information and cost management in the federal government. In particular, the (1) Chief Financial Officers (CFO) Act of 1990, (2) Statement of Federal Accounting Standards No. 4: Managerial Cost Accounting Concepts and Standards for the Federal Government, and (3) Joint Financial Management Improvement Program's (JFMIP) Framework for Federal Financial Management Systems established requirements and accounting standards for managerial cost accounting (MCA) information at federal agencies. The Federal Financial Management Improvement Act of 1996 (FFMIA) built on this foundation and required, among other things, CFO Act agencies' systems to comply substantially with federal accounting standards and federal financial management systems requirements. MCA involves the accumulation and analysis of financial and nonfinancial data, resulting in the allocation of costs to organizational pursuits such as performance goals, programs, activities, and outputs. The data analyzed depend on the operations and needs of the organization. Nonfinancial data measure the occurrences of activities and can include, for example, the number of hours worked, units produced, grants managed, inspections conducted, people trained, or time needed to …

A statement of record issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) has six reserve components: the Army Reserve, the Army National Guard, the Air Force Reserve, the Air National Guard, the Naval Reserve, and the Marine Corps Reserve. DOD's use of Reserve and National Guard forces increased dramatically following the events of September 11, 2001, and on January 19, 2005, more than 192,000 National Guard and Reserve component members were mobilized. About 85 percent of these personnel were members of the Army National Guard or the Army Reserve. Furthermore, the availability of reserve component forces will continue to play an important role in the success of DOD's future missions, and DOD has projected that over the next 3 to 5 years, it will continuously have more than 100,000 reserve component members mobilized. Since September, 2001, GAO has issued a number of reports that have dealt with issues related to the increased use of Reserve and National Guard forces. For this hearing, GAO was asked to provide the results of its work on the extent to which DOD has the strategic framework and policies necessary to maximize reserve component force availability for …

Testimony issued by the Government Accountability Office with an abstract that begins "Differences in utilization of health care services across the country have been well documented, but less has been reported on geographic variation in price. As health care spending is the product of utilization and price, information on health care prices and factors contributing to price differences provides an additional perspective on drivers of health care spending. In an August 2005 report, GAO examined claims data on enrollees of preferred provider organizations (PPO) participating in the Federal Employees Health Benefits Program (FEHBP) and found substantial price variation across metropolitan areas, after adjusting prices to account for area differences in the cost of providing services and in the types of services provided. This statement is based on GAO's August 2005 report entitled Federal Employees Health Benefits Program: Competition and Other Factors Linked to Wide Variation in Health Care Prices (GAO-05-856). It focuses on (1) factors that underlie area differences in price and (2) the contribution of price to geographic differences in spending on health care."

Testimony issued by the Government Accountability Office with an abstract that begins "People are critical to any agency transformation, such as the one envisioned for the Department of Homeland Security (DHS). They define an agency's culture, develop its knowledge base, and are its most important asset. Thus, strategic human capital management at DHS can help it marshal, manage, and maintain the people and skills needed to meet its critical mission. Congress provided DHS with significant flexibility to design a modern human capital management system. DHS and the Office of Personnel Management (OPM) have now jointly released the final regulations on DHS's new human capital system. Last year, with the release of the proposed regulations, GAO observed that many of the basic principles underlying the regulations were consistent with proven approaches to strategic human capital management and deserved serious consideration. However, some parts of the human capital system raised questions for DHS, OPM, and Congress to consider in the areas of pay and performance management, adverse actions and appeals, and labor management relations. GAO also identified multiple implementation challenges for DHS once the final regulations for the new system were issued. This testimony provides overall observations on DHS's intended human capital …

Other written product issued by the Government Accountability Office with an abstract that begins "More than 10 million people in the United States are of limited English proficiency (LEP), in that they do not speak English at all or do not speak English well. These persons tend to rely on public transit more than English speakers. Executive Order 13166 directs federal agencies to develop guidance for their grantees on making their services accessible to LEP persons. The Department of Transportation (DOT) issued its guidance in 2001, with revised guidance pending issuance. This report reviews (1) the language access services transit agencies and metropolitan planning organizations have provided, and the effects and costs of these services; (2) how DOT assists its grantees in providing language access services; and (3) how DOT monitors its grantees' provision of these services."

Other written product issued by the Government Accountability Office with an abstract that begins "More than 10 million people in the United States are of limited English proficiency (LEP), in that they do not speak English at all or do not speak English well. These persons tend to rely on public transit more than English speakers. Executive Order 13166 directs federal agencies to develop guidance for their grantees on making their services accessible to LEP persons. The Department of Transportation (DOT) issued its guidance in 2001, with revised guidance pending issuance. This report reviews (1) the language access services transit agencies and metropolitan planning organizations have provided, and the effects and costs of these services; (2) how DOT assists its grantees in providing language access services; and (3) how DOT monitors its grantees' provision of these services."

Testimony issued by the Government Accountability Office with an abstract that begins "The U.N. regular budget for the 2004-2005 biennium exceeded $3 billion for the first time. In light of the organization's increasing demands, the U.N. Secretary General and member states have called on the Secretariat to better define priorities and eliminate outdated activities. In response, the Secretary General launched major reform initiatives in 1997 and 2002, and we reported on the status of these efforts in February 2004. Audits and investigations of the U.N. Oil for Food program have also brought attention to recurring management weaknesses. As the largest financial contributor to the United Nations, the United States has a strong interest in the completion of the Secretary General's reforms. GAO provides observations on areas for U.N. reform based on our 2004 report and our continuing review of the Oil for Food program, including our analysis of internal audit reports and other documents."

Other written product issued by the Government Accountability Office with an abstract that begins "This publication is superceded by GAO-11-646SP, Performance Measurement and Evaluation: Definitions and Relationships, May 2011. Both the executive branch and congressional committees need evaluative information to help them make decisions about the programs they oversee--information that tells them whether, and in what important ways, a program is working well or poorly, and why. In enacting the Government Performance and Results Act of 1993 (GPRA), Congress expressed frustration that executive branch and congressional decisionmaking was often hampered by the lack of good information on the results of federal program efforts. Seeking to promote improved federal management and the increased efficiency and effectiveness of federal programs, GPRA instituted a governmentwide requirement for agencies to set goals and report annually on program performance. Many analytic approaches have been employed over the years by the agencies and others to assess the operations and results of federal programs, policies, activities, and organizations. Periodically, individual evaluation studies are designed to answer specific questions about how well a program is working, and thus such studies may take several forms. GPRA explicitly recognizes and encourages a complementary role for these types of program assessment: …

Other written product issued by the Government Accountability Office with an abstract that begins "More than 10 million people in the United States are of limited English proficiency (LEP), in that they do not speak English at all or do not speak English well. These persons tend to rely on public transit more than English speakers. Executive Order 13166 directs federal agencies to develop guidance for their grantees on making their services accessible to LEP persons. The Department of Transportation (DOT) issued its guidance in 2001, with revised guidance pending issuance. This report reviews (1) the language access services transit agencies and metropolitan planning organizations have provided, and the effects and costs of these services; (2) how DOT assists its grantees in providing language access services; and (3) how DOT monitors its grantees' provision of these services."

Testimony issued by the Government Accountability Office with an abstract that begins "More than 34 million workers and retirees in about 30,000 singleemployer defined benefit plans rely on a federal insurance program managed by the Pension Benefit Guaranty Corporation (PBGC) to protect their pension benefits. However, the insurance program's long-term viability is in doubt and in July 2003 we placed the single-employer insurance program on our high-risk list of agencies with significant vulnerabilities for the federal government. In fiscal year 2004, PBGC's single-employer pension insurance program incurred a net loss of $12.1 billion for fiscal year 2004, and the program's accumulated deficit increased to $23.3 billion from $11.2 billion a year earlier. Further, PBGC estimated that underfunding in single-employer plans exceeded $450 billion as of the end of fiscal year 2004. This testimony provides GAO's observations on (1) some of the structural problems that limit PBGC's ability to protect itself from risk and (2) steps PBGC has taken to forecast and manage the risks that it faces."

Other written product issued by the Government Accountability Office with an abstract that begins "More than 10 million people in the United States are of limited English proficiency (LEP), in that they do not speak English at all or do not speak English well. These persons tend to rely on public transit more than English speakers. Executive Order 13166 directs federal agencies to develop guidance for their grantees on making their services accessible to LEP persons. The Department of Transportation (DOT) issued its guidance in 2001, with revised guidance pending issuance. This report reviews (1) the language access services transit agencies and metropolitan planning organizations have provided, and the effects and costs of these services; (2) how DOT assists its grantees in providing language access services; and (3) how DOT monitors its grantees' provision of these services."

Testimony issued by the Government Accountability Office with an abstract that begins "The devastation experienced by those throughout the Gulf Coast in Louisiana, Mississippi, Alabama, and Texas in the wake of Hurricanes Katrina and Rita has called into question the government's ability to effectively respond to such disasters. The government needs to understand what went right and what went wrong, and to apply these lessons to strengthen its disaster response and recovery operations. The federal government relies on partnerships across the public and private sectors to achieve critical results in preparing for and responding to natural disasters, with an increasing reliance on contractors to carry out specific aspects of its missions. At the same time, the acquisition functions at several agencies are on GAO's high risk list, indicating a vulnerability to fraud, waste, abuse, and mismanagement. GAO was asked to provide an overview of (1) its role in evaluating the contracting community with regard to disaster preparedness and response; (2) GAO's plans for reviewing the performance of the federal government and its contractors in preparing for and responding to the hurricanes; and (3) what GAO has learned so far about the performance of the federal government and its contractors in …