Other written product issued by the Government Accountability Office with an abstract that begins "This report presents the highlights of GAO's fiscal year 2007 Performance and Accountability Report. In fiscal year 2007 we exceeded the targets for five of our six key performance measures--financial benefits, nonfinancial benefits, past recommendations implemented, new products with recommendations, and testimonies--that gauge how well we produced results and served our client, the Congress. With this level of performance we were able to achieve a return on investment for the American people of about $94 for every dollar the Congress gave us. We also met or exceeded five of the eight targets we set for our people measures--new hire rate, acceptance rate, retention rate with retirements, retention rate without retirements, and staff development. While these measures were largely similar to last year's results, we missed the performance targets for staff utilization, leadership, and organizational climate by 5, 1, and 2 percentage points, respectively, in spite of the challenges we faced internally. While supporting the Congress's oversight efforts with more than 1,200 reports and testimonies we issued during the fiscal year, in November 2006, we sent a letter to the incoming leadership of the new Congress suggesting …

Testimony issued by the Government Accountability Office with an abstract that begins "U.S. Customs and Border Protection (CBP) is responsible for keeping terrorists and other dangerous people from entering the country while also facilitating the cross-border movement of millions of travelers. CBP carries out this responsibility at 326 air, sea, and land ports of entry. In response to a congressional request, GAO examined CBP traveler inspection efforts, the progress made, and the challenges that remain in staffing and training at ports of entry, and the progress CBP has made in developing strategic plans and performance measures for its traveler inspection program. To conduct its work, GAO reviewed and analyzed CBP data and documents related to inspections, staffing, and training, interviewed managers and officers, observed inspections at eight major air and land ports of entry, and tested inspection controls at eight small land ports of entry. GAO's testimony is based on a report GAO issued November 5, 2007."

A letter report issued by the Government Accountability Office with an abstract that begins "Continued development and efficient performance of the nation's freight transportation system is vital to maintaining a strong U.S. economy and sustaining our nation's competitive position in the global economy. Yet, increasing congestion on our nation's roads and rail lines threatens to undermine the efficiency of our freight transportation system. Although the Department of Transportation (DOT) has taken some steps to enhance freight mobility, there is growing concern that additional action is needed. To assist the Congress in enhancing national freight mobility, GAO reviewed (1) factors that contribute to constrained freight mobility and their effects in areas with nationally significant freight flows, and (2) approaches to address freight mobility in those areas and the challenges decision makers face in implementing those approaches. GAO analyzed freight transportation data and interviewed stakeholders in four areas with large freight flows."

A letter report issued by the Government Accountability Office with an abstract that begins "Pressure on state and local governments to deliver highway projects and services, and limits on the ability of state departments of transportation (state DOT) to increase staff levels have led those departments to contract out a variety of highway activities to the private sector. As requested, this report addresses (1) recent trends in the contracting of state highway activities, (2) factors that influence state highway departments' contracting decisions, (3) how state highway departments ensure the protection of the public interest when work is contracted out, and (4) the Federal Highway Administrations' (FHWA) role in ensuring that states protect the public interest. To complete this work, GAO reviewed federal guidelines, state auditor reports, and other relevant literature; conducted a 50-state survey; and interviewed officials from 10 selected state highway departments, industry officials, and FHWA officials."

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 (about $2.7 trillion in fiscal year 2007), process tax returns, and enforce the nation's tax laws. Effective information security controls are essential to ensuring that financial and taxpayer information is adequately protected from inadvertent or deliberate misuse, fraudulent use, improper disclosure, or destruction. As part of its audit of IRS's fiscal years 2007 and 2006 financial statements, GAO assessed (1) IRS's actions to correct previously reported information security weaknesses and (2) whether controls were effective in ensuring the confidentiality, integrity, and availability of financial and sensitive taxpayer information. To do this, GAO examined IRS information security policies and procedures, guidance, security plans, reports, and other documents; tested controls over key financial applications at three IRS data centers; and interviewed key security representatives and management officials."

A letter report issued by the Government Accountability Office with an abstract that begins "GAO has prepared this report under the Comptroller General's authority as part of a continued effort to assist Congress in reviewing concentration in the market for public company audits. The small number of large international accounting firms performing audits of almost all large public companies raises interest in potential effects on competition and the choices available to large companies needing an auditor. This report examines (1) concentration in the market for public company audits, (2) the potential for smaller accounting firms' growth to ease market concentration, and (3) proposals that have been offered by others for easing concentration and the barriers facing smaller firms in expanding their market shares. GAO surveyed a random sample of almost 600 large, medium, and small public companies on their experiences with their auditors. GAO also interviewed the four largest accounting firms and surveyed all other U.S. accounting firms that audit at least one public company. GAO also developed an econometric model that analyzed the extent to which various factors, including concentration and new auditing requirements, affected fee levels. To supplement this work, GAO interviewed market participants, including public companies, investors, …

Correspondence issued by the Government Accountability Office with an abstract that begins "On November 8, 2007, GAO testified before the committee at a hearing entitled "Protecting the Employment Rights of Those Who Protect the United States." This letter responds to the Congressional request that I provide answers to questions for the record. The questions are as follows: (1) Why are the Uniformed Services Employment and Reemployment Rights Act (USERRA) claims taking so long to resolve at The Department of Defense (DOD), the Department of Labor (DOL) and the Office of the Special Council (OSC)? (2) What can each of the agencies do to make this process more efficient and effective for veterans? (3) Is the system as it stands today, ready and able to handle a possible increase in USERRA claims? (4) How can the agencies work proactively to prevent the need for USERRA claims in the future? And (5) Will this new initiative fully address the data concerns GAO raised so that Congress has a more complete picture of the types of USERRA claims being filed?"

Correspondence issued by the Government Accountability Office with an abstract that begins "The Los Alamos National Laboratory (LANL), which is operated by the National Nuclear Security Administration (NNSA), is responsible for, among other things, designing nuclear weapons. Over the past decade, we have documented numerous security, safety, and project management weaknesses at NNSA's nuclear weapons complex, including LANL. In particular, LANL has experienced a series of high-profile security incidents that have drawn attention to the laboratory's inability to account for and control classified information and maintain a safe work environment. In July 2004, LANL's director declared a suspension--or stand-down--of laboratory operations to address immediate concerns, including the loss of classified computer disks. During the stand-down, laboratory teams identified more than 3,400 security and safety issues. As a result of systemic management concerns, and the fact that the laboratory contractor--the University of California--did not adequately address these problems, the Department of Energy (DOE) decided in 2003 to allow other organizations to compete for the management contract at LANL. The University of California, which had been the exclusive management and operating contractor since the 1940s, was replaced in June 2006 by Los Alamos National Security, LLC, (LANS). LANS is a consortium of …

A letter report issued by the Government Accountability Office with an abstract that begins "The National Weather Service's (NWS) weather products are a vital component of the Federal Aviation Administration's (FAA) air traffic control system. In addition to providing aviation weather products developed at its own facilities, NWS also provides staff on-site at each of FAA's en route centers. This group of NWS meteorologists--called a center weather service unit--provides air traffic managers with forecasts and briefings on regional conditions including turbulence, icing, and freezing precipitation. GAO agreed to (1) determine the status of NWS's plans for restructuring the offices that provide aviation weather services at FAA's en route centers, (2) identify FAA's requirements and its alternative sources for these services, and (3) evaluate both agencies' current abilities to ensure the consistency and quality of these services. To do so, GAO evaluated agency plans for restructuring offices, defining requirements, and ensuring quality products, and interviewed agency officials."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) invests billions of dollars on sophisticated weapon systems and technologies. These may be at risk of exploitation when exported, stolen, or lost during combat or routine missions. In an effort to minimize this risk, DOD developed an anti-tamper policy in 1999, calling for DOD components to implement anti-tamper techniques for critical technologies. In March 2004, GAO reported that program managers had difficulties implementing this policy, including identifying critical technologies. This follow-up report (1) describes recent actions DOD has taken to implement its anti-tamper policy and (2) identifies challenges facing program managers. GAO reviewed documentation on actions DOD has taken since 2004 to implement its anti-tamper policy, and interviewed officials from the Anti-Tamper Executive Agent's Office, the military services, other DOD components, and a cross-section of program offices."

A letter report issued by the Government Accountability Office with an abstract that begins "The United States consumes more than 20 million barrels of oil each day, two-thirds of which is imported, leaving the nation vulnerable to rising prices. Oil combustion produces emissions linked to health problems and global warming. In January 2003, the administration announced a 5-year, $1.2 billion Hydrogen Fuel Initiative to perform research, development, and demonstration (R&D) for developing hydrogen fuel cells for use as a substitute for gasoline engines. Led by the Department of Energy (DOE), the initiative's goal is to develop the technologies by 2015 that will enable U.S. industry to make hydrogen-powered cars available to consumers by 2020. GAO examined the extent to which DOE has (1) made progress in meeting the initiative's targets, (2) worked with industry to set and meet targets, and (3) worked with other federal agencies to develop and demonstrate hydrogen technologies. GAO reviewed DOE's hydrogen R&D plans, attended DOE's annual review of each R&D project, and interviewed DOE managers, industry executives, and independent experts."

A letter report issued by the Government Accountability Office with an abstract that begins "The President's New Way Forward in Iraq identified Iraq's inability to spend its resources to rebuild infrastructure and deliver essential services as a critical economic challenge to Iraq's self-reliance. Further, Iraq's ability to spend its $10.1 billion capital projects budget in 2007 was one of the 18 benchmarks used to assess U.S. progress in stabilizing and rebuilding Iraq. This report (1) examines data the U.S. embassy used to determine the extent to which the government of Iraq spent its 2007 capital projects budget, (2) identifies factors affecting the Iraqi government's ability to spend these funds, and (3) describes U.S. government efforts to assist the Iraqi government in spending its capital projects funds. For this effort, GAO reviewed Iraqi government budget data and information on provincial spending collected by the U.S. Provincial Reconstruction Teams. GAO also interviewed officials from the departments of the Treasury, Defense, State, and other agencies and organizations."

Testimony issued by the Government Accountability Office with an abstract that begins "The Export-Import Bank (Ex-Im) provides loans, loan guarantees, and insurance to support U.S. exports. Its level of support for small business has been a long-standing issue of congressional interest. In 2002, Congress increased the proportion of financing Ex-Im must make available for small business to 20 percent. In 2006, Congress directed Ex-Im to make organizational changes related to small business and to better evaluate its small business efforts. This statement discusses (1) trends in Ex-Im's small business financing since fiscal year 2000 and (2) the weaknesses GAO found in the tracking and reporting of Ex-Im's small business financing and the steps Ex-Im has taken to address them. This testimony is based primarily on GAO's March 2006 report (GAO-06-351) concerning Ex-Im's small business program. In that report, we recommended that Ex-Im (1) improve the data it maintains on its customers with regard to their small business status; (2) improve its system for estimating the value and proportion of direct small business support for those transactions where the exporter is not known at the time of authorization; (3) more accurately determine and clearly report the number of transactions that directly …

A letter report issued by the Government Accountability Office with an abstract that begins "Incidents of sexual harassment and assault contradict the academies' core values to treat all with dignity and respect. Yet, since 2003, each of the Department of Defense (DOD) academies and the Coast Guard Academy has experienced at least one incident. In 2003, Congress directed DOD to establish programs and to submit annual reports, and although not required, the Coast Guard Academy, within the Department of Homeland Security, has taken similar action. GAO was asked to review sexual harassment and assault programs at the academies. This report evaluates (1) the academies' programs to prevent, respond to, and resolve sexual harassment and assault cases; (2) the academies' visibility over sexual harassment and assault incidents; and (3) DOD and Coast Guard oversight of their academies' efforts. GAO analyzed data for program years 2003 through 2006, reviewed requirements, met with service and academy officials, and interviewed randomly selected students at each academy."

A letter report issued by the Government Accountability Office with an abstract that begins "The Voting Rights Act of 1965, as amended, contains, among other things, provisions designed to protect the voting rights of U.S. citizens of certain ethnic groups whose command of the English language may be limited. The Department of Justice (DOJ) enforces these provisions, and the Election Assistance Commission (EAC) serves as a national clearinghouse for election information and procedures. The Fannie Lou Hamer, Rosa Parks, and Coretta Scott King Voting Rights Act Reauthorization and Amendments Act of 2006 mandated that GAO study the implementation of bilingual voting under Section 203 of the act. This report discusses (1) the ways that selected jurisdictions covered under Section 203 of the Voting Rights Act have provided bilingual voting assistance as of the November 2006 general election and any subsequent elections through June 2007, and the challenges they reportedly faced in providing such assistance; and (2) the perceived usefulness of this bilingual voting assistance, and the extent to which the selected jurisdictions evaluated the usefulness of such assistance to language minority voters. To obtain details about this voting assistance, GAO obtained information from election officials in 14 of the 296 …

Correspondence issued by the Government Accountability Office with an abstract that begins "In September 2005, the Base Realignment and Closure Commission (BRAC) recommended closing Cannon Air Force Base, New Mexico, unless a new mission for the base could be identified by December 31, 2009. In June 2006, the Department of Defense (DOD) announced that Air Force Special Operations Command (AFSOC) would establish a new mission at Cannon Air Force Base and the command would take ownership of the base on October 1, 2007. As a result, Cannon Air Force Base will remain open. While DOD has satisfied the intent of the recommendation by finding a new mission for the base, this BRAC recommendation was unusual because it contained a contingency clause. Therefore, we reviewed DOD's implementation of this recommendation under the authority of the Comptroller General to conduct evaluations on his own initiative. This report (1) describes the factors underpinning the decision to house AFSOC at Cannon Air Force Base and (2) provides information on the cost estimate and timeline for the movement of personnel to establish the AFSOC mission."

A letter report issued by the Government Accountability Office with an abstract that begins "Following the 1998 embassy bombings, the Department of State (State) determined that more than 85 percent of diplomatic facilities did not meet security standards and were vulnerable to terrorist attacks. State's Bureau of Overseas Buildings Operations (OBO) has undertaken a program to replace or upgrade the security of these facilities. As of 2007, OBO had constructed more than 50 new embassies and moved nearly 15,000 staff to safer facilities. However, most remaining facilities will not be replaced in the near term. To address these facilities, OBO has obligated about $140 million per year for its Compound Security Upgrade Program (CSUP). GAO was asked to (1) describe the process that OBO follows to prioritize and plan CSUP projects, including stakeholder involvement; (2) determine the extent to which CSUP projects met contracted cost and time frames and whether OBO has procedures to ensure security upgrades are installed; and (3) assess whether State's CSUP efforts have enhanced posts' abilities to comply with State's physical security standards. To address these objectives, GAO reviewed pertinent State documents, met with State officials in Washington, D.C., and overseas, and traveled to 11 posts …

A letter report issued by the Government Accountability Office with an abstract that begins "Looking to the future, our nation faces large and growing structural deficits and escalating federal debt due primarily to rising health care costs and known demographic trends. Slowing the growth of entitlements is an essential part of the solution to these challenges. GAO was asked to identify useful insights from the entitlement reform processes in other countries. Specifically, GAO was asked to analyze (1) other countries' major efforts to reform entitlement programs, (2) the pressure(s) that led countries to undertake the reforms, (3) how reform proposals were developed, and (4) to what extent enacted reforms built in triggers requiring future actions under certain conditions; and where such trigger mechanisms did not exist, whether some adjustments nonetheless occurred. GAO conducted a literature review focusing on developed, high-income Organisation for Economic Co-Operation and Development (OECD) countries facing similar fiscal challenges. To gain a more in-depth understanding of reform process, GAO selected three efforts for further study: Sweden's pension reform in 1998, Germany's pension reform in 2004, and the Netherlands' disability reform in 2005. For these cases GAO interviewed government officials, reform participants, and experts knowledgeable about the reforms. …

Correspondence issued by the Government Accountability Office with an abstract that begins "In January 2007, the Secretary of Defense announced an initiative to expand the Army from a total of 1,037,000 to 1,112,000 active and reserve soldiers by fiscal year 2013--an increase of 74,200 military personnel--in order to meet increasing strategic demands and to help reduce stress on the force. This planned expansion includes building six additional active modular brigade combat teams and additional modular support units, which will require a substantial increase in funding for personnel, equipment, and infrastructure. Currently, the Army estimates this expansion may require about $70 billion in increased funding through fiscal year 2013 and a significant amount in annual funding thereafter to sustain the expanded Army. The President's fiscal year 2008 budget request contained $7.7 billion for Department of the Army funding related to the Grow the Force initiative. During the course of our review of Army modularity as required by the John Warner National Defense Authorization Act for Fiscal Year 2007, we analyzed the $70.2 billion Grow the Force initiative funding plan. We are submitting this letter to Congressional staff at this time to provide the results of our analysis for Congressional consideration as …

A letter report issued by the Government Accountability Office with an abstract that begins "This is the second of two reports on the leveraging of federal funds in housing and community and economic development programs. Leveraging involves using a source of funds to attract other funds or combining multiple sources of funds. This report examines (1) the leverage measures and the transparency of the data and methods used to calculate them, and (2) the relevance of such measures in assessing performance that the Department of Housing and Urban Development (HUD) and the Department of the Treasury (Treasury) reported for six selected programs. To complete this work, GAO reviewed agency policies and reports, interviewed officials, and analyzed agency data."

Correspondence issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) relies on contractors to perform many of the functions needed to support troops in deployed locations. For example, at Camp Arifjan, Kuwait the Army uses contractors to provide logistics support for operations in Iraq and Afghanistan. Contractors at Camp Arifjan refurbish and repair a variety of military vehicles such as the Bradley Fighting Vehicle, armored personnel carriers, and the High-Mobility, Multi-Purpose Wheeled Vehicle (HMMWV). However, while contractors provide valuable support to deployed forces, we have frequently reported that long-standing DOD contract management and oversight problems increase the opportunity for waste and make it more difficult for DOD to ensure that contractors are meeting contract requirements efficiently, effectively, and at a reasonable price. This report discusses information about Task Order 1 that we developed during our review. Our objectives were to (1) evaluate the contractor's performance of maintenance and supply services under Task Order 1, (2) determine the extent to which the Army's quality assurance and contract management activities implement key principles of quality assurance and contract management regulations and guidance, and (3) determine the extent to which the Army is adequately staffed to …

A letter report issued by the Government Accountability Office with an abstract that begins "Competitive sourcing is aimed at promoting competition between federal employees and the private sector as a way to improve government operations. Key work activities--those that are either inherently governmental or core to the agency's mission--are generally exempt from competitions. In fiscal year 2004, Congress began placing spending limitations on the Forest Service's competitive sourcing program because of concerns about how the program was managed. Also, like other agencies, the Forest Service must report annually to Congress on the savings achieved from any competitions it conducted. GAO was asked to determine the extent to which the Forest Service has (1) plans and guidance to help implement its competitive sourcing program effectively and (2) sufficient cost data to ensure that it complied with its spending limitations and accurately reported its savings to Congress for fiscal years 2004 through 2006. To answer these objectives, GAO examined the agency's strategic plan, guidance, and available cost data for competitive sourcing and interviewed key agency officials."

A letter report issued by the Government Accountability Office with an abstract that begins "Under the Medicare Part D program, prescription drug coverage is provided through plans sponsored by private companies. Beneficiaries, their appointed representatives, or physicians can ask sponsors to cover prescriptions restricted under their plan--a process known as a coverage determination--and can appeal denials to the sponsor and the independent review entity (IRE). GAO was asked to review (1) the processes for sponsors' coverage determination decisions and the approval rates, (2) the processes for appealing coverage denials and the approval rates at the sponsor and IRE levels, and (3) the Centers for Medicare & Medicaid Services' (CMS) efforts to inform the public about sponsors' performance and oversee sponsors' processes. GAO visited seven sponsors that account for over half of Part D enrollment. GAO also interviewed and obtained data from CMS and IRE officials."

Testimony issued by the Government Accountability Office with an abstract that begins "Six years after the attack on the World Trade Center (WTC), concerns persist about health effects experienced by WTC responders and the availability of health care services for those affected. Several federally funded programs provide screening, monitoring, or treatment services to responders. GAO has previously reported on the progress made and implementation problems faced by these WTC health programs. This testimony is based primarily on GAO's testimony, September 11: Improvements Needed in Availability of Health Screening and Monitoring Services for Responders (GAO-07-1229T, Sept. 10, 2007), which updated GAO's report, September 11: HHS Needs to Ensure the Availability of Health Screening and Monitoring for All Responders (GAO-07-892, July 23, 2007). In this testimony, GAO discusses efforts by the Centers for Disease Control and Prevention's National Institute for Occupational Safety and Health (NIOSH) to provide services for nonfederal responders residing outside the New York City (NYC) area. For the July 2007 report, GAO reviewed program documents and interviewed Department of Health and Human Services (HHS) officials, grantees, and others. GAO updated selected information in August and September 2007 and conducted work for this statement in January 2008."