Correspondence issued by the Government Accountability Office with an abstract that begins "In summary, we identified three DOD joint publications and two guidance documents that call for the consideration of unintended consequences, moral hazards, or risk mitigation procedures in planning for security force assistance. For example, Joint Publication 5-0, Joint Operations Planning, explicitly advises commanders to consider undesired consequences when planning operations and to refine plans to mitigate any undesired effects. This joint publication also includes procedures, such as the mission analysis and course of action analysis, to mitigate risks, which could include unintended consequences. Further, the Security Force Assistance Handbook, a guidance document, explains that site surveys serve to determine the suitability of the foreign security force for training, which may include considerations for potential unintended consequences and moral hazards, according to DOD officials. In addition to DOD joint publications and guidance, we reviewed a DOD directive and an instruction that DOD identified as relevant for our review and found that neither document specifically calls for consideration of unintended consequences or similar risks. However, DOD officials noted that they may incorporate considerations for unintended consequences and similar risks in a subsequent update to DOD Directive 5132.03, DOD Policy and …

Testimony issued by the Government Accountability Office with an abstract that begins "GAO found that from 2007 through 2009, the federal government's actions to stabilize the financial system provided significant funding support and other benefits to bank holding companies and their subsidiaries. The Board of Governors of the Federal Reserve System (Federal Reserve Board), the Department of the Treasury (Treasury), and FDIC introduced new programs with broad-based eligibility that provided funding support to eligible institutions, which included entities that were part of a bank holding company and others. Programs that provided the most significant support directly to bank holding companies or their subsidiaries included Treasury's capital investment programs, the Federal Reserve System's lending programs, and FDIC's guarantee programs. Some large institutions benefited from special assistance specific to their institution."