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 …

A letter report issued by the Government Accountability Office with an abstract that begins "Federal and other decision makers have had a renewed interest in how high speed rail might fit into the national transportation system and address increasing mobility constraints on highways and at airports due to congestion. GAO was asked to review (1) the factors affecting the economic viability--meaning whether total social benefits offset or justify total social costs--of high speed rail projects, including difficulties in determining the economic viability of proposed projects; (2) the challenges in developing and financing high speed rail systems; and (3) the federal role in the potential development of U.S. high speed rail systems. GAO reviewed federal legislation; interviewed federal, state, local, and private sector officials, as well as U.S. project sponsors; and reviewed high speed rail development in France, Japan, and Spain."

A letter report issued by the Government Accountability Office with an abstract that begins "The Occupational Safety and Health Administration (OSHA) has taken steps to include auto industry employees in its Whistleblower Protection Program and has coordinated with the Department of Transportation (DOT) on whistleblower issues, but interagency collaborative mechanisms could be strengthened. Among other steps, OSHA is developing procedures for how it will investigate claims from auto employees and estimates most of its efforts will be completed in 2014. OSHA documents its collaboration with DOT's component agencies on whistleblower protections by developing memorandums of agreements (MOA), and currently MOAs cover aviation and rail employees; the agencies are considering developing MOAs to cover other transportation sectors such as commercial motor-carrier employees. Officials from both OSHA and DOT believe it is important to identify or refer potential claims of retaliation and safety violations to each other. In September 2012, GAO concluded that collaboration is critical when meaningful results that the federal government seeks to achieve require the coordinated efforts of more than one federal agency. Among others, key practices of effective collaboration include clearly delineating roles and responsibilities and monitoring progress. OSHA and DOT officials agree that following GAO's key practices …

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."

A letter report issued by the General Accounting Office with an abstract that begins "Congress established the child support enforcement program in 1975 to ensure that parents financially supported their children. State agencies administer the program and the Office of Child Support Enforcement (OCSE) in the Department of Health and Human Services oversees it. In 2002, state agencies collected over $20 billion in child support, but $657 million in collections from 2002 and previous years were undistributed--funds that were delayed or never reached families. One method used to collect child support, intercepting federal tax refunds, involves all state agencies, OCSE, and two Department of the Treasury agencies--the Internal Revenue Service (IRS) and the Financial Management Service (FMS). GAO was asked to address (1) how the total amount of undistributed collections changed over the years, (2) the causes of undistributed collections, (3) states' efforts to reduce these funds, and (4) OCSE's efforts to assist states. GAO analyzed OCSE data, administered a survey, visited 6 state agencies and interviewed officials."

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 …

A letter report issued by the Government Accountability Office with an abstract that begins "CMS established the Special Focus Facility (SFF) Program in 1998 to help address poor nursing home performance. States select a subset of homes as SFFs from a list of the 15 poorest performing homes in each state, but the program is limited to 136 homes nationwide because of resource constraints. CMS guidance directs states to survey SFFs twice as frequently as other homes and to propose more robust enforcement, including termination, for SFFs that fail to improve within about 18 months. GAO was asked to (1) determine the factors states consider in selecting SFFs and how SFFs differed from other nursing homes, (2) evaluate CMS regional office and state adherence to program guidance and the program's impact on homes' performance, and (3) identify other strategies that have been used to improve poorly performing homes. In general, GAO's analysis used CMS data from 2005 through 2009 on SFFs and other homes as well as interviews with officials in 14 states selected based on the number of SFFs in each state and other factors."

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."

A letter report issued by the General Accounting Office with an abstract that begins "Because the Occupational Safety and Health Administration (OSHA) can inspect only a fraction of 7 million U.S. worksites each year in its efforts to ensure safe and healthy working conditions, the agency has increasingly supplemented enforcement with "voluntary compliance strategies" to reach more employers and employ its resources most effectively. GAO assessed the types of strategies used, the extent of their use, and their effectiveness. GAO also obtained suggestions from specialists for additional voluntary compliance strategies."

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."

A letter report issued by the General Accounting Office with an abstract that begins "The 21st Century Department of Justice Appropriations Authorization Act (P.L. 107-273) requires GAO to report on how investigation and arrest statistics are reported and used by federal law enforcement agencies. This report provides information on (1) the guidance and procedures followed by federal law enforcement agencies regarding counting investigations and arrests, (2) how investigation and arrest statistics are used, and (3) whether multiple agencies are counting and reporting the same investigations and arrests. GAO selected six agencies for review: the Drug Enforcement Administration (DEA), the Federal Bureau of Investigation (FBI), the former Immigration and Naturalization Service (INS), the U.S. Marshals Service, the former U.S. Customs Service, and the U.S. Postal Inspection Service (USPIS)."

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 …

A letter report issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service (IRS) relies extensively on computerized systems to carry out its demanding responsibilities to collect taxes, process tax returns, and enforce the nation's tax laws. Effective information security controls are essential to protect financial and taxpayer information from inadvertent or deliberate misuse, improper disclosure, or destruction. As part of its audit of IRS's fiscal years 2009 and 2008 financial statements, GAO assessed (1) the status of IRS's actions to correct or mitigate previously reported information security weaknesses and (2) whether controls over key financial and tax processing systems are effective in ensuring the confidentiality, integrity, and availability of financial and sensitive taxpayer information. To do this, GAO examined IRS information security policies, plans, and procedures; tested controls over key financial applications; and interviewed key agency officials at six sites."

A letter report issued by the Government Accountability Office with an abstract that begins "Several factors—including rising rents, declining household incomes, and decisions to expand the number of assisted households—were key drivers of the approximately 29 percent increase (before inflation) in housing agencies’ expenditures for the voucher program between 2003 and 2010. Congress and HUD have taken steps to limit cost increases while maintaining assistance for existing program participants. For example, Congress moved away from providing funding to housing agencies based on the number of voucher-assisted households they were authorized to subsidize and instead provided funding based on the generally lower number of voucher-assisted households housing agencies actually subsidized in the prior year. Further, HUD has proposed administrative relief and program flexibility for housing agencies, including streamlining program requirements and reducing subsidies paid."

A letter report issued by the Government Accountability Office with an abstract that begins "Commercial U.S. Arctic maritime activities are expected to be limited for the next 10 years, according to industry representatives, due to a variety of factors. Interviews with industry representatives highlighted a variety of general challenges related to operating in the Arctic, such as geography, extreme weather, and hard-to-predict ice floes. Industry-specific factors were also cited as contributing to limited commercial activity. For example, shipping companies noted higher costs with Arctic transit; cruise industry groups noted a lack of demand for Arctic cruises from the mainstream cruise-consumer base, and oil companies last drilled offshore exploratory wells in the U.S. Arctic in 2012."

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.)"

A letter report issued by the General Accounting Office with an abstract that begins "In the 1990s, states sued major tobacco companies to obtain reimbursement for health impairments caused by the public's use of tobacco. In 1998, 46 states and four of the nation's largest tobacco companies signed a Master Settlement Agreement (MSA) that requires the tobacco companies to make annual payments to the states in perpetuity as reimbursement for past tobaccorelated health care costs. The MSA commits the tobacco companies to pay the states approximately $206 billion over the first 25 years. Some of the states have arranged to receive upfront proceeds based on the amounts that tobacco companies owe by issuing bonds backed by future payments. The Farm Security and Rural Investment Act of 2002 requires GAO to report annually on the amount of MSA payments states receive through fiscal year 2006. This third report provides information on the payments the 46 states received in fiscal year 2003 and expect to receive in fiscal year 2004, and states' allocations of these funds to various program categories and changes from prior years. To conduct this study, GAO surveyed the 46 states."

A letter report issued by the General Accounting Office with an abstract that begins "To protect species that are at risk for extinction, the Endangered Species Act requires that federal agencies consult with the Fish and Wildlife Service or the National Marine Fisheries Service (the Services) to ensure that activities they authorize, fund, or conduct will not jeopardize endangered species or adversely modify their critical habitat. While federal agencies recognize that consultations benefit species, some are concerned about the time and resources consumed. In this report, GAO (1) assesses the federal data on consultations, (2) identifies steps by federal agencies to improve the process, and (3) discusses lingering concerns of federal and nonfederal parties about the process. GAO limited this study to consultations with the Forest Service, the U.S. Army Corps of Engineers, and the Bureaus of Land Management and Reclamation in Idaho, Montana, Oregon, and Washington."

A letter report issued by the Government Accountability Office with an abstract that begins "The United States has kept strategic goals for Lebanon constant since 2007 and adjusted security assistance in response to political and security conditions. Since 2007, U.S. strategic goals for Lebanon have been to support the nation as a stable, secure, and independent democracy. According to U.S. officials, U.S. policy priorities include supporting the Government of Lebanon in establishing stability and security against internal threats from militant extremists and the influence of Iran and Syria. U.S. programs to help achieve these priorities include Foreign Military Financing, International Military Education and Training (IMET), International Narcotics Control and Law Enforcement (INCLE), Antiterrorism Assistance, Counterterrorism Financing, Export Control and Related Border Security, and Section 1206 and 1207 authorities. While strategic goals have not changed, program implementation has changed to meet conditions on the ground, according to U.S. officials. For example, the Department of State (State) delayed committing Foreign Military Financing funds to Lebanon for 3 months in 2010, following an exchange of fire between the Lebanese Armed Forces and Israeli forces."

A letter report issued by the Government Accountability Office with an abstract that begins "State and local governments currently use ITS technologies in various ways to monitor and control traffic and inform travelers. For example, transportation agencies use cameras to monitor traffic conditions, signal technologies to control traffic flow, and dynamic message signs to inform travelers about travel conditions. By interviewing experts, GAO identified several emerging uses of ITS that have significant potential to reduce traffic congestion. For example, integrating traffic and emergency services data can allow for enhanced detection of and response to roadway incidents. However, some cities use ITS and the emerging uses to a much greater extent than others."

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."

A letter report issued by the Government Accountability Office with an abstract that begins "The F-35 Lightning II, also known as the Joint Strike Fighter (JSF), is the Department of Defense's (DOD) most costly and ambitious aircraft acquisition, seeking to simultaneously develop and field three aircraft variants for the Air Force, Navy, Marine Corps, and eight international partners. The JSF is critical for recapitalizing tactical air forces and will require a long-term commitment to very large annual funding outlays. The current estimated investment is $323 billion to develop and procure 2,457 aircraft. As required by law, this report discusses (1) program cost, schedule, and performance; (2) manufacturing results; and (3) test plans and progress. GAO's work includes interviews, cost data, test plans, production measures, and analyses by defense and contractor officials."