Guidance issued by the Government Accountability Office with an abstract that begins "This letter describes the process used by GAO for revising GAGAS, summarizes the proposed major changes, discusses proposed effective dates, and provides instructions for submitting comments on the proposed standards."

A letter report issued by the Government Accountability Office with an abstract that begins "Under PPACA, states are responsible for making a number of changes to their Medicaid programs by January 1, 2014, including expanding eligibility levels and streamlining their enrollment processes. Specifically, states must expand Medicaid eligibility to non-elderly individuals with incomes at or below 133 percent of FPL. Under the newly eligible category, states will provide Medicaid coverage to eligible low-income parents and childless adults. States must also begin determining income eligibility for Medicaid beneficiaries, including newly eligible adults, using a uniform methodology—MAGI, which is a tax-based definition of income. To implement these requirements, eligibility categories have been consolidated into four groups—adults, children, parents, and pregnant women. States may choose to expand Medicaid coverage to the newly eligible prior to January 1, 2014 (referred to as the early expansion option), but must cover lower income individuals before higher income individuals. These more uniform eligibility requirements will replace the current system where Medicaid eligibility and income rules may vary from state to state. Further, states must adopt a methodology for identifying the newly eligible in order to obtain the increased federal match. States will receive the enhanced federal match …

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Veterans Affairs' (VA) Office of General Counsel (OGC) procedures do not sufficiently ensure that accredited representatives have good character and knowledge. While GAO's analysis shows that VA follows its procedures for reviewing initial accreditation applications, VA relies on limited self-reported information to determine whether applicants have a criminal history or their character could be called into question, which in turn leaves VA vulnerable to accrediting individuals who may not provide responsible assistance. For example, when GAO conducted additional checks on a non-representative sample of accredited individuals, GAO found that some individuals had histories of bankruptcies or liens, information which could help develop a more complete picture of applicants' character and prompt further inquiry by VA into their background. VA's procedures also do not ensure that representatives have adequate program knowledge. For example, VA's initial training requirements are minimal and VA does not consistently monitor whether representatives meet additional continuing education requirements. As a result, some accredited representatives may not have adequate program knowledge to effectively assist clients with their claims. After being briefed on GAO's findings in May 2013, VA's OGC announced plans …

Correspondence issued by the Government Accountability Office with an abstract that begins "U.S.-funded global health programs have put regulatory and policy requirements in place to help prevent procurement of substandard drugs. USAID, for example, reviews quality assurance information for all drugs before they are procured. Specifically, USAID requires implementing partners to obtain written approval from the agency before purchasing drugs. Through its approval process, USAID determines whether there is sufficient information available to assure that the drug is of acceptable quality. Although USAID’s review process varies for some drugs, the type of information USAID reviews generally includes prior FDA approval of the drug or approval by a comparable stringent regulatory authority, as well as results of prior testing of the drug by an independent laboratory. As an additional quality assurance measure, USAID prequalifies selected wholesalers to procure drugs for U.S.-funded global health programs based on factors such as site visits to the wholesaler’s facility and a review of the wholesaler’s quality assurance practices and procedures. According to CDC officials, CDC requires its implementing partners to follow program-specific quality assurance requirements. For example, CDC’s implementing partners must follow the same requirements as the USAID/PMI program when procuring malaria drugs and as …

Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-01-371G, Guaranteed Loan System Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act, March 2001. GAO published a checklist that reflects the Joint Financial Management Improvement Program's (JFMIP) revised Guaranteed Loan System Requirements (March 2000) to assist: (1) agencies in implementing and monitoring their guaranteed loan systems; and (2) managers and auditors in reviewing their guaranteed loan systems to determine if they substantially comply with the Federal Financial Management Improvement Act."

A letter report issued by the Government Accountability Office with an abstract that begins "All seven U.S. regulatory agencies that GAO contacted reported engaging in a range of international regulatory cooperation activities to fulfill their missions. These activities include the United States and its trading partners developing and using international standards, recognizing each other's regulations as equivalent, and sharing scientific data. U.S. agency officials GAO interviewed said they cooperate with foreign counterparts because many products they regulate originate overseas and because they may gain efficiencies--for example, by sharing resources or avoiding duplicative work. Cooperation can address both existing and avoid future regulatory differences. Officials also explained how cooperative efforts enhance public health and safety, facilitate trade, and support competitiveness of U.S. businesses. Several U.S. interagency processes require or enable interagency collaboration on international cooperation activities. The Regulatory Working Group (RWG), chaired by OMB and the Trade Policy Staff Committee (TPSC) are forums that have different responsibilities related to the regulatory and trade aspects of international regulatory cooperation. U.S. regulatory agency officials said the current processes could benefit from better information sharing among agencies on the implementation of international cooperation activities and lessons learned. Without enhancements to current forums, opportunities to …

Other written product issued by the General Accounting Office with an abstract that begins "GAO provided information on the Federal Accounting Standards Advisory Board's recent actions, meetings, and practices."

Testimony issued by the Government Accountability Office with an abstract that begins "GAO has reported in recent years on a number of human capital issues that have hampered the Department of State's (State) ability to carry out U.S. foreign policy priorities and objectives, particularly at posts central to the war on terror. In 2002, State implemented the Diplomatic Readiness Initiative (DRI) to address shortfalls in the number and skills of State employees. This testimony addresses State's progress in (1) addressing staffing shortfalls since the implementation of DRI and (2) filling gaps in the language proficiency of Foreign Service officers and other staff. To accomplish these objectives, GAO analyzed staffing and language data and met with State officials."

Testimony issued by the Government Accountability Office with an abstract that begins "The department's response to the accounting-for goal established in the National Defense Authorization Act for Fiscal Year 2010 brought into sharp relief longstanding disputes that have not been addressed by top-level leaders, and have been exacerbated by the accounting community's fragmented organizational structure. Leadership from the Under Secretary of Defense for Policy and Pacific Command have been unable to resolve disputes between community members in areas such as roles and responsibilities and developing a community-wide plan to meet the statutory accounting-for goal. Further, the accounting community is fragmented in that the community members belong to diverse parent organizations under several different chains of command. With accounting community organizations reporting under different lines of authority, no single entity has overarching responsibility for community-wide personnel and other resources."

Correspondence issued by the General Accounting Office with an abstract that begins "The Federal Civil Penalties Inflation Adjustment Act of 1990 requires each federal agency to issue a regulation adjusting its covered maximum civil monetary penalties for inflation by October 23, 1996, and requires them to make necessary adjustments at least once every 4 years thereafter. The Food and Drug Administration's Office of the Chief Counsel indicated that at least 14 of the agency's civil penalties are covered by the act, but the agency had not adjusted any of them for inflation."

A letter report issued by the Government Accountability Office with an abstract that begins "The Environmental Protection Agency (EPA) faces numerous legal challenges as it implements the nation's environmental laws. Several statutes, such as the Clean Air and Clean Water Acts, allow citizens to file suit against EPA to challenge certain agency actions. Where EPA is named as a defendant, the Department of Justice provides EPA's legal defense. If successful, plaintiffs may be paid for certain attorney fees and costs. Payments are made from the Department of the Treasury's Judgment Fund--a permanent fund available to pay judgments against the government, as well as settlements resulting from lawsuits--or EPA's appropriations. For this review, GAO was asked to examine (1) the trends in and factors affecting environmental litigation for fiscal years 1995 through 2010 and (2) Justice's recent costs and recent plaintiff payments from the Judgment Fund and EPA. To conduct this review, GAO obtained and analyzed data from two Justice databases on cases filed under 10 key environmental statutes. To gain stakeholder views on any trends and factors that might affect them, GAO interviewed representatives of environmental and industry groups, state attorneys general, and other experts. GAO estimated the costs of …

Testimony issued by the Government Accountability Office with an abstract that begins "In April 2013, GAO reported that, since 2007, the Department of Homeland Security's (DHS) Infrastructure Security Compliance Division (ISCD) assigned about 3,500 high-risk chemical facilities to risk-based tiers under its Chemical Facility Anti-Terrorism Standards (CFATS) program, but it has not fully assessed its approach for doing so. The approach ISCD used to assess risk and make decisions to place facilities in final tiers does not consider all of the elements of consequence, threat, and vulnerability associated with a terrorist attack involving certain chemicals. For example, the risk assessment approach is based primarily on consequences arising from human casualties, but does not consider economic consequences, as called for by the National Infrastructure Protection Plan (NIPP) and the CFATS regulation, nor does it consider vulnerability, consistent with the NIPP. ISCD had taken some actions to examine how its risk assessment approach could be enhanced, including commissioning a panel of experts to assess the current approach and recommend improvements. In April 2013, GAO reported that ISCD needed to incorporate the results of these efforts to help ensure that the revised assessment approach includes all elements of risk. After ISCD has incorporated …

Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by AIMD-00-21.2.2, Core Financial System Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act, February 2000. GAO published a guide to assist agencies and internal auditors in maintaining their financial management systems in compliance with the Federal Financial Management Improvement Act of 1996."

Testimony issued by the Government Accountability Office with an abstract that begins "In its November 2011 report, CMS presented three options for removing SSNs from Medicare cards. One option would truncate the SSN so that only the last four digits would appear on the card. However, the full SSN would continue to be used by both beneficiaries and providers for all Medicare business transactions. The other two options would replace the display of the SSN on the Medicare card with a newly developed identifier that CMS calls the Medicare Beneficiary Identifier (MBI). In one of these options, this new identifier would be used by the beneficiary in their interactions with CMS; however, the provider would continue to use the SSN to interact with CMS. In the other, both the beneficiary and provider would use the new identifier printed on the Medicare card and the SSN would be entirely excluded from the transaction. CMS, SSA, and RRB reported that all three options would generally require similar efforts, including coordinating with stakeholders; converting information-technology (IT) systems; conducting provider and beneficiary outreach and education; conducting training of business partners; and issuing new cards. While the level and type of modifications required to IT …

Guidance issued by the General Accounting Office with an abstract that begins "This publication superseded GAO-01-131G, Internal Control Management and Evaluation Tool: Exposure Draft, February 2001. This guide is intended to assist agencies maintain or implement effective internal controls and, when needed, to help determine what, where, and how improvements can be implemented."

Correspondence issued by the Government Accountability Office with an abstract that begins "In summary, DOD reported having taken or planned actions that directly align with about half of the CWC recommendations applicable to it, and State and USAID each reported having taken or planned actions that directly align with about one-third of the recommendations applicable to each of them. Officials from the three agencies explained that for the remaining recommendations no actions were taken or planned that directly aligned with the specific recommendation. This was because, for example, the agencies had determined that existing policies or practices already meet the intent of the recommendations or had disagreed with the recommendations. The following are examples of actions that DOD, State, and USAID have taken or planned that directly align with specific CWC recommendations:"

Guidance issued by the General Accounting Office with an abstract that begins "GAO published a guide to aid federal managers in implementing an ongoing information security risk assessment process. GAO provided case studies of practical risk assessment procedures that have been successfully adopted by four organizations known for their efforts to implement good risk assessment practices."

Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by AIMD-00-134, Executive Guide: Creating Value Through World-class Financial Management, April 2000. GAO published a guide on the financial management practices and improvement efforts of nine leading public and private sector finance organizations to identify the success factors, practices, and outcomes associated with world-class financial management. This executive guide is intended to assist federal agencies in achieving the objectives of the Chief Financial Officers Act of 1990 and subsequent related legislation by providing case studies of 11 practices critical for establishing and maintaining sound financial operations."

Other written product issued by the General Accounting Office with an abstract that begins "GAO published an exposure draft on government programs and functions that GAO has identified as "high risk" because of their greater vulnerabilities to waste, fraud, abuse, and mismanagement."

Other written product issued by the General Accounting Office with an abstract that begins "GAO provided information on the Joint Financial Management Improvement Program's current financial management initiatives, activities, and practices."

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses (1) the shortage of healthcare workers and (2) the lessons learned by the National Health Service Corps (NHSC) in addressing these shortages. GAO found that problems in recruiting and retaining health care professionals could worsen as demand for these workers increases. High levels of job dissatisfaction among nurses and nurses aides may also play a crucial role in current and future nursing shortages. Efforts to improve the workplace environment may both reduce the likelihood of nurses and nurse aides leaving the field and encourage more young people to enter the nursing profession. Nonetheless, demographic forces will continue to widen the gap between the number of people needing care and the nursing staff available. As a result, the nation will face a caregiver shortage very different from shortages of the past. More detailed data are needed, however, to delineate the extent and nature of nurse and nurse aide shortages to assist in planning and targeting corrective efforts. Better coordination of NHSC placements, with waivers for foreign U.S.-educated physicians, could help more needy areas. In addition, addressing shortfalls in the Department of Health and Human Services (HHS) …

Testimony issued by the Government Accountability Office with an abstract that begins "The Architect of the Capitol (AOC), through the Capitol Power Plant, operates five walkable utility tunnels containing steam and chilled water pipes associated with serving the heating and cooling requirements of the U.S. Capitol and over 20 surrounding facilities. In our work last fall, we addressed conditions in the tunnels and AOC's plans for addressing them. The Office of Compliance (OOC), which is responsible for advancing safety, health, and workplace rights in the legislative branch, and the tunnel workers had raised concerns about health and safety issues in the tunnels. As a result of these concerns, in January 2006, OOC issued citations for and asked AOC to address a potential asbestos hazard and heat stress conditions in the tunnels. In addition, in February 2006, OOC filed a complaint against AOC concerning hazards in the tunnels, including falling concrete, an inadequate communication system for these confined spaces, and inadequate escape exits (egresses). According to OOC officials, these conditions had been brought to AOC's attention by OOC inspectors as early as 1999, but AOC had not made sufficient progress in addressing them, and conditions in the tunnels had deteriorated further. …

Other written product issued by the General Accounting Office with an abstract that begins "GAO provided information on establishing core competencies for accountants who work in the federal government. This document defines the context for financial management core competencies which constitute accounting professionals' primary professional knowledge and skills."

Other written product issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO reviewed the Federal Communications Commission's (FCC) new rule on the assessment and collection of regulatory fees for fiscal year (FY) 2000. GAO noted that: (1) the rule revises the regulatory fee schedule to bring it into compliance with the amount of such fees Congress has required FCC to collect for FY 2000; (2) the amount to be recovered is $185,754,000, or almost 7.67 percent more than was required for FY 1999; (3) the purpose of the fees is to recover the costs of regulation in the areas of enforcement, policy and rulemaking, international and user information activities; and (4) FCC complied with applicable requirements in promulgating the rule."