A letter report issued by the Government Accountability Office with an abstract that begins "GAO identified deficiencies in the design of key control procedures relied on by the Army and the Defense Finance and Accounting Service-Indianapolis (DFAS-IN) to detect errors in payroll disbursements to active duty Army military personnel. Specifically, GAO found that the Army's procedures for reviewing Unit Commander Finance Reports (UCFR) do not (1) provide for monitoring of required UCFR reviews to better assure detection of payroll errors, (2) require reporting on completed UCFR reviews in all cases, and (3) clearly establish time frames for completing and reporting on UCFR reviews. GAO's analysis of DFAS data on military pay debts and Army investigations of potential fraud completed over the past 2 years identified numerous instances of the effect of errors or irregularities in Army active duty payroll disbursements that went undetected for lengthy periods of time, including some that were not detected for up to 2 years or until the soldier left the Army. For example:"

Correspondence issued by the Government Accountability Office with an abstract that begins "USAID and USDA share broad objectives for nonemergency food aid programs; however, the agencies have established some planning processes to limit overlap in these programs. For example, both USAID and USDA have objectives that address financial services, infrastructure, agricultural productivity, agribusiness development, and child and maternal nutrition needs in food insecure countries. Some of these shared objectives are the result of authorizing legislation, through which Congress outlines nonemergency food aid objectives, while others are included in presidential initiatives and agency strategies. We also found that USAID and USDA nonemergency food aid programs shared common geographic focus areas in which they implemented similar activities. For example, in fiscal year 2011, both USAID and USDA had nonemergency food aid programs in Guatemala and Uganda and both programs were providing agricultural training. Furthermore, implementing partners in Guatemala and Uganda administering programs for both agencies told us that USAID and USDA have parallel administrative structures in the field and distinct requirements for performance management. However, we found that these agencies have established some processes to plan and coordinate country activities in efforts to limit overlap. For example, to improve coordination in nonemergency …

A letter report issued by the Government Accountability Office with an abstract that begins "In GAO's opinion, the Bureau of the Fiscal Service's (Fiscal Service) Schedules of Federal Debt for fiscal years 2013 and 2012 were fairly presented in all material respects, and although information systems controls could be improved, Fiscal Service maintained, in all material respects, effective internal control over financial reporting relevant to the Schedule of Federal Debt as of September 30, 2013. GAO's tests disclosed no instances of reportable noncompliance for fiscal year 2013 with selected provisions of applicable laws, regulations, contracts, and grant agreements related to the Schedule of Federal Debt."

Testimony issued by the Government Accountability Office with an abstract that begins "In September 2012, GAO reported that Department of Homeland Security (DHS) employees identified having lower average morale than the average for the rest of the federal government, but morale varied across components. Specifically, GAO found that, according to the Office of Personnel Management's 2011 Federal Employee Viewpoint Survey (FEVS), DHS employees had 4.5 percentage points lower job satisfaction and 7.0 percentage point lower engagement--the extent to which employees are immersed in their work and spending extra effort on job performance. Several components with lower morale, such as the Transportation Security Administration, made up a substantial share of FEVS respondents at DHS and accounted for a significant portion of the overall difference between the department and other agencies. In September 2012, GAO recommended that DHS take action to better determine the root cause of low employee morale, and where absent, add benchmarking against similar organizations, among other things. Since September 2012, DHS has taken a number of actions intended to improve employee morale, such as directing component human capital officials to reevaluate their action plans to ensure that metrics of success are clear and measurable. In December 2013, GAO …

Correspondence issued by the Government Accountability Office with an abstract that begins "Based on data reviewed from BLM's Bond Review Report, mine operators had provided financial assurances valued at approximately $1.5 billion to guarantee reclamation costs for 1,365 hardrock operations on federal land managed by BLM. We determined that 57 hardrock operations had inadequate financial assurances--amounting to about $24 million less than needed to fully cover estimated reclamation costs. Nevada had the largest number of hardrock mining operations and the largest number of inadequate financial assurances. As we have reported, BLM has taken some steps to strengthen and improve its management of hardrock financial assurances but has not yet addressed the issues we identified in 2008 regarding how the Bond Review Report calculates the total value of those financial assurances that are inadequate. To improve its management of hardrock financial assurances, BLM in 2009 issued IM 2009-153, which, among other things, directs periodic review of reclamation cost estimates for all ongoing operations to ensure the current cost estimate and the amount of the required financial assurance continue to meet applicable regulatory requirements. However, we found that only two BLM state offices--Montana and Wyoming--fully implemented IM 2009-153 by conducting timely reviews …

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO found that DISH complied with the Special Master's examination. DISH provided the Special Master with information on its subscribers and royalty payments, and cooperated on a survey of all major network-affiliated broadcast stations nationwide. Since our March 23, 2012, report, the Special Master issued a report noting that there was no substantial evidence of improprieties by DISH regarding the Section 119 statutory license."

Correspondence issued by the Government Accountability Office with an abstract that begins "The QI program enrolled about 426,000 individuals nationwide in 2009--the most recent year for which comprehensive enrollment data were available--with expenditures of about $431 million. While QI enrollment increased 30 percent from fiscal year 2006 to fiscal year 2009, program expenditures increased at a slightly faster rate, rising 39 percent during this time. On average, one quarter of individuals potentially eligible for the QI program were enrolled during fiscal years 2006 through 2009. However, the percentage of eligible individuals enrolled in the program climbed from 21 percent in fiscal year 2006 to 29 percent in fiscal year 2009. CMS does not have comprehensive national data on TMA enrollment and expenditures; the 41 states that had enrollment data reported that over 3.5 million individuals were enrolled in TMA in 2011, the most recent year for which complete enrollment data were reported by the highest number of states. Fewer states were able to report TMA expenditure data; however, 32 states reported TMA total expenditures of about $3.9 billion in 2011."

A letter report issued by the Government Accountability Office with an abstract that begins "As of August 2013, the Chief Information Officers (CIO) at the eight selected agencies rated 198 of their 244 major information technology (IT) investments listed on the Federal IT Dashboard (Dashboard) as low risk or moderately low risk, 41 as medium risk, and 5 as high risk or moderately high risk. However, the total number of investments reported by these agencies has varied over time, which impacts the number of investments receiving CIO ratings. For example, Energy reclassified several of its supercomputer investments from IT to facilities and Commerce decided to reclassify its satellite ground system investments. Both decisions resulted in the removal of the investments from the Dashboard, even though the investments were clearly IT. In addition, the Office of Management and Budget (OMB) does not update the public version of the Dashboard as the President's budget request is being created. As a result, the public version of the Dashboard was not updated for 15 of the past 24 months, and so was not available as a tool for investment oversight and decision making."

A letter report issued by the Government Accountability Office with an abstract that begins "The National Defense Authorization Act (NDAA) for Fiscal Year 2010 required that the Federal Acquisition Regulation (FAR) be amended within 180 days after enactment to require justifications for 8(a) sole-source contracts over $20 million. These justifications bring more attention to large 8(a) sole source contracts. The FAR Council, which updates the FAR, missed this mandatory deadline by almost 325 days. During this delay, based on data in the Federal Procurement Data System-Next Generation (FPDS-NG), 42 sole-source 8(a) contracts with reported values over $20 million, totaling over $2.3 billion, were awarded without being subject to a justification. Office of Federal Procurement Policy (OFPP) representatives involved with the FAR Council's implementation of this rule attributed the delay primarily to the time required to establish a process for consulting with Indian Tribes and Alaska Native Corporations."

A letter report issued by the Government Accountability Office with an abstract that begins "A small percentage of U.S. families saved in 529 plans in 2010, and those who did tended to be wealthier than others. According to the Survey of Consumer Finances (SCF), less than 3 percent of families saved in a 529 plan or Coverdell Education Savings Account (Coverdell)--a similar but less often used college savings vehicle also included in the SCF. While the economic downturn may have reduced income available for education savings, even among those families who considered saving for education a priority, fewer than 1 in 10 had a 529 plan (or Coverdell). Families with these accounts had about 25 times the median financial assets of those without. They also had about 3 times the median income and the percentage who had college degrees was about twice as high as for families without 529 plans (or Coverdells)."

A letter report issued by the Government Accountability Office with an abstract that begins "In GAO’s opinion, the Internal Revenue Service’s (IRS) fiscal years 2013 and 2012 financial statements are fairly presented in all material respects. However, in GAO’s opinion, IRS did not maintain effective internal control over financial reporting as of September 30, 2013, because of a continuing material weakness in internal control over unpaid tax assessments. GAO’s tests of IRS’s compliance with selected provisions of applicable laws, regulations, contracts, and grant agreements detected no reportable instances of noncompliance in fiscal year 2013."