This report describes an accountability framework for artificial intelligence (AI). The framework is organized around four complementary principles and describes key practices for federal agencies and other entities that are considering and implementing AI systems. Each practice includes a set of questions for entities, auditors, and third-party assessors to consider, along with audit procedures and types of evidence for auditors and third-party assessors to collect.

Statement discussing the evolution of artificial intelligence (AI) over time, the potential future opportunities and risks of AI, and the future implications of AI on policies and research priorities.

A letter report issued by the Government Accountability Office with an abstract that begins "Changes in patient demographics present unique challenges for VA in providing safe environments for all veterans treated in Department of Veterans Affairs (VA) facilities. GAO was asked to examine whether or not sexual assault incidents are fully reported and what factors may contribute to any observed underreporting, how facility staff determine sexual assault-related risks veterans may pose in residential and inpatient mental health settings, and precautions facilities take to prevent sexual assaults and other safety incidents. GAO reviewed relevant laws, VA policies, and sexual assault incident documentation from January 2007 through July 2010 provided by VA officials and the VA Office of the Inspector General (OIG). In addition, GAO visited and reviewed portions of selected veterans' medical records at five judgmentally selected VA medical facilities chosen to ensure the residential and inpatient mental health units at the facilities varied in size and complexity. Finally, GAO spoke with the four Veterans Integrated Service Networks (VISN) that oversee these VA medical facilities."

A letter report issued by the Government Accountability Office with an abstract that begins "The Centers for Medicare & Medicaid Services (CMS)--an agency within the Department of Health and Human Services (HHS)--and the Congress, through the Deficit Reduction Act of 2005 (DRA), recently acted to constrain spending on imaging services, one of the fastest growing set of services under Medicare Part B, which covers physician and other outpatient services. GAO was asked to provide information to help the Congress evaluate imaging services in Medicare. In this report, GAO provides information on (1) trends in Medicare spending on imaging services from 2000 through 2006, (2) the relationship between spending growth and the provision of imaging services in physicians' offices, and (3) imaging management practices used by private payers that may have lessons for Medicare. To do this work, GAO analyzed Medicare claims data from 2000 through 2006, interviewed private health care plans, and reviewed health services literature."

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Food Stamp Program and its state activities to increase older Americans' participation and the number of elderly food stamp participants in each state."

Correspondence issued by the Government Accountability Office with an abstract that begins "The purpose of this report is to present internal control and compliance issues identified during our audit of IRS's financial statements as of, and for the fiscal year ending, September 30, 2009, for which we do not already have any recommendations outstanding. Although not all of these issues were discussed in our report on the results of our fiscal year 2009 financial statement audit, they all warrant IRS management's attention."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the Aviation Hall of Fame for 1999 and 1998. GAO found no reportable instances of noncompliance with applicable law, and the audit report included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."

Correspondence issued by the Government Accountability Office with an abstract that begins "The U.S. Congress has found that the Iranian government continues to engage in systematic and ongoing violations of human rights, including the suppression of freedom of expression. Such violations have reportedly increased in the aftermath of the disputed presidential election in Iran on June 12, 2009. Of particular concern has been the Iranian regime's crackdown on freedom of expression and interference with the use of the Internet, mobile phones, and other means of communication in order to restrict the free flow of information. According to a Freedom House report, the Iranian authorities have employed extensive and sophisticated methods to tamper with Internet access, mobile phone services, and satellite broadcasting; monitor dissenters online; and use monitored information to intimidate and arrest dissenters. The U.S. government, governments of other nations, and nongovernmental organizations have expressed concern that firms outside Iran have aided the Iranian government in monitoring and suppressing its citizens' activities. For example, in 2008, Nokia Siemens Network, as part of a contract for mobile phone network technology, sold communications monitoring equipment to the Iranian government. As a result of credible reports that the Iranian government misused the technology …

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the use of the homestead exemption by bankruptcy debtors in Texas and Florida, focusing on statistically valid probability samples of chapter 7 bankruptcy cases that were closed in 1998 in the Northern District of Texas and the Southern District of Florida. GAO used the data from these samples to estimate for each district the (1) the proportion of chapter 7 personal bankruptcy debtors who claimed a homestead exemption; (2) average and median amount of the homestead exemptions claimed; (3) average and median amount of total scheduled debts for those debtors who claimed a homestead exemption; and (4) estimated average and median amount of debts discharged by debtors who claimed a homestead exemption."

Testimony issued by the Government Accountability Office with an abstract that begins "In summary, TSA has completed its initial testing of the CAT/BPSS technology and has begun operational testing at three airports. We found the project’s associated life cycle cost estimate to be reasonably comprehensive and well documented, although we are less confident in its accuracy due to questions about the assumed inflation rate. In addition, we could not evaluate its credibility because the current version does not include an independent cost estimate or an assessment of how changing key assumptions and other factors would affect the estimate. Our past work has identified three key challenges related to TSA’s efforts to acquire and deploy technologies to address homeland security needs: (1) developing and meeting technology program requirements, (2) overseeing and conducting testing of new screening technologies, and (3) developing acquisition program baselines to establish initial cost, schedule, and performance parameters."

A letter report issued by the Government Accountability Office with an abstract that begins "The General Services Administration (GSA) is responsible for ensuring that federal agencies have access to the telecommunications needed to meet mission requirements. GSA's current telecommunications program, called FTS2001, has contracts in place that will expire by June 2010. Thus, agencies face the difficult task of transitioning their services to a successor program, known as Networx. GAO was asked to determine (1) the extent to which agencies are following sound transition planning practices and (2) the actions GSA is taking to identify and resolve common transition challenges affecting agencies. In performing this work, GAO selected six agencies based on, among other things, their FTS2001 charges; reviewed transition planning at these agencies and GSA; and analyzed GSA documentation of actions to address transition challenges."

A letter report issued by the Government Accountability Office with an abstract that begins "From fiscal years 2006 through 2012, Army's Industrial Operations' actual carryover was under the allowable amounts in 5 of the 7 fiscal years. However, carryover more than doubled during that period, reaching a high of $5.8 billion in fiscal year 2011. Army officials stated that fiscal year 2011 was an abnormal year because Industrial Operations (1) received more orders than it had ever received--$7.5 billion in new orders--and (2) implemented a system called the Logistics Modernization Program (LMP) that changed the business rules for recognizing revenue and therefore resulted in carryover being higher than it would have been under the prior system. Army officials anticipate carryover decreasing in fiscal year 2013. According to the Army fiscal year 2014 budget, the Army expects carryover to be under $4 billion at the end of fiscal year 2013."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the American War Mothers, for fiscal year 2000, to determine whether the report complied with the financial reporting requirements of the law. GAO found no reportable instances of noncompliance with applicable law, and the audit report included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."

Correspondence issued by the Government Accountability Office with an abstract that begins "In November 2005, the Department of Homeland Security (DHS) announced the launch of Secure Border Initiative (SBI), a multiyear, multibillion-dollar program aimed at securing U.S. borders and reducing illegal immigration. Elements of SBI are carried out by several organizations within DHS. One component is the U.S. Customs and Border Protection's (CBP) SBI program office, which is responsible for developing a comprehensive border protection system using people; technology, known as SBInet; and tactical infrastructure (TI)--pedestrian and vehicle fencing; roads; and lighting. Initially, the focus of SBI is on the U.S. southwest border areas, between the ports of entry, that CBP has designated as most in need of enhanced border security because of serious vulnerabilities. In September 2006, CBP awarded a prime contract to the Boeing Company for 3 years, with three additional 1-year options. As the prime contractor, Boeing is responsible for acquiring, deploying, and sustaining selected SBInet technology and tactical infrastructure projects, and for providing supply chain management for selected tactical infrastructure projects. For fiscal years 2005 through 2008, Congress appropriated more than $2.7 billion for the SBI program. For fiscal year 2009, the President's budget includes a …

Correspondence issued by the General Accounting Office with an abstract that begins "Rebuilding Iraq is a U.S. national security and foreign policy priority. According to the President, the United States intends to help Iraq achieve democracy and freedom and has a vital national interest in the success of free institutions in Iraq. As of April 30, 2004, billions of dollars in grants, loans, assets, and revenues from various sources have been made available or pledged to the reconstruction of Iraq. The United States, along with its coalition partners and various international organizations and donors, has embarked on a significant effort to rebuild Iraq following multiple wars and decades of neglect by the former regime. The Coalition Provisional Authority (CPA), established in May 2003, was the U.N.-recognized coalition authority led by the United States and the United Kingdom that was responsible for the temporary governance of Iraq. Specifically, the CPA wasresponsible for overseeing, directing, and coordinating the reconstruction effort. On June 28, 2004, the CPA transferred power to a sovereign Iraqi interim government, and the CPA officially dissolved. To pave the way for this transfer, the CPA helped the Iraq Governing Council develop the Law of Administration for the State of …

Correspondence issued by the General Accounting Office with an abstract that begins "GAO, answering a request from the House Committee on Ways and Means, compiled information concerning amounts charged by the White House for Department of Health and Human Services (HHS) events attended by President George W. Bush and charged to any department within HHS."

Correspondence issued by the Government Accountability Office with an abstract that begins "In connection with fulfilling our requirement to audit the financial statements of the U.S. government, we audited and reported on the Schedules of Federal Debt Managed by the Bureau of the Public Debt (BPD) for the fiscal years ended September 30, 2007 and 2006. As part of these audits, we performed a review of the general and application information security controls over key financial systems maintained and operated by the Federal Reserve Banks (FRBs) on behalf of the Department of the Treasury's BPD relevant to the Schedule of Federal Debt. In our audit report on the Schedules of Federal Debt for the fiscal years ended September 30, 2007 and 2006, we concluded that BPD maintained, in all material respects, effective internal control relevant to the Schedule of Federal Debt related to financial reporting and compliance with applicable laws and regulations as of September 30, 2007, that provided reasonable assurance that misstatements, losses, or noncompliance material in relation to the Schedule of Federal Debt would be prevented or detected on a timely basis. However, we found matters involving information security controls that we do not consider to be significant …

A letter report issued by the Government Accountability Office with an abstract that begins "In recent years, violence along the U.S.-Mexico border has escalated dramatically, due largely to the Mexican government's efforts to disrupt Mexican drug trafficking organizations (DTO). U.S. officials note the violence associated with Mexican DTOs poses a serious challenge for U.S. law enforcement, threatening citizens on both sides of the border, and U.S. and Mexican law enforcement officials generally agree many of the firearms used to perpetrate crimes in Mexico are illicitly trafficked from the United States across the Southwest border. GAO was asked to examine (1) data on the types, sources, and users of these firearms; (2) key challenges confronting U.S. government efforts to combat illicit sales of firearms in the United States and stem the flow of them into Mexico; (3) challenges faced by U.S. agencies collaborating with Mexican authorities to combat the problem of illicit arms; and (4) the U.S. government's strategy for addressing the issue. GAO analyzed program information and firearms data and met with U.S. and Mexican officials on both sides of the border."

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 Navy Wives Clubs of America for fiscal years ended August 31, 1997, and 1998, focusing on whether the audit report complied with the financial reporting requirements of the law."

Correspondence issued by the Government Accountability Office with an abstract that begins "The Emergency Economic Stabilization Act of 2008 (EESA) requires that we annually audit the financial statements of the Troubled Asset Relief Program (TARP) which is implemented by the Office of Financial Stability (OFS). On December 9, 2009, we issued our audit report including (1) an unqualified opinion on OFS's financial statements for TARP as of and for the period ended September 30, 2009, and (2) an opinion that OFS maintained effective internal control over financial reporting as of September 30, 2009. We also reported that our tests of OFS's compliance with selected provisions of laws and regulations for the period ended September 30, 2009, disclosed no instances of noncompliance. Our December 9, 2009, audit report concluded that although certain internal controls could be improved, OFS maintained, in all material respects, effective internal control over financial reporting as of September 30, 2009, that provided reasonable assurance that misstatements, losses, or noncompliance material in relation to the financial statements would be prevented or detected and corrected on a timely basis. Our audit report also identified two significant deficiencies in OFS's internal control over financial reporting. This report presents (1) more …

A letter report issued by the Government Accountability Office with an abstract that begins "The increasing need for warfighters for the Global War on Terrorism has meant longer and multiple deployments for soldiers. Medical readiness is essential to their performing needed duties, and an impairment that limits a soldier's capacities represents risk to the soldier, the unit, and the mission. Asked to review the Army's compliance with its guidance, GAO examined the extent to which the Army is (1) adhering to its medical and deployment requirements regarding decisions to send soldiers with medical conditions to Iraq and Afghanistan, and (2) deploying soldiers with medical conditions requiring duty limitations, and assigning them to duties suitable for their limitations. GAO reviewed Army guidance, and medical records for those preparing to deploy between April 2006 and March 2007; interviewed Army officials and commanders at Forts Benning, Stewart, and Drum, selected for their high deployment rates; and surveyed deployed soldiers with medical limitations."

Correspondence issued by the Government Accountability Office with an abstract that begins "In February 2007, we issued our opinions on the calendar year 2006 financial statements of the Deposit Insurance Fund (DIF) and the FSLIC Resolution Fund (FRF). We also issued our opinion on the effectiveness of the Federal Deposit Insurance Corporation's (FDIC) internal control over financial reporting (including safeguarding assets) and compliance as of December 31, 2006, and our evaluation of FDIC's compliance with significant provisions of selected laws and regulations for the two funds for the year ended December 31, 2006. The purpose of this report is to present issues identified during our audits of the 2006 financial statements regarding internal controls and accounting procedures and to recommend actions to address these issues. Although these issues were not material in relation to the financial statements, we believe they warrant management's attention."

A letter report issued by the Government Accountability Office with an abstract that begins "The National Oceanic and Atmospheric Administration (NOAA) accounts for about half of the Department of Commerce's (Commerce) acquisition spending, over $851 million in fiscal year 2005 alone. In recent years however, NOAA has experienced instances of poor contract management. GAO was asked to determine if NOAA is positioned to effectively carry out its acquisition function. Specifically, GAO assessed the extent to which NOAA has structured an acquisition organization that provides appropriate oversight; established policies and processes that promote, among other things, a knowledge-based acquisition process for development and production of complex systems; and planned and managed its contracting workforce to address future retirement challenges."

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the interest earned on federal funds appropriated to the District of Columbia government and its related entities during fiscal years 1995 through 1999."