Testimony issued by the General Accounting Office with an abstract that begins "Defense offsets are the full range of industrial and commercial benefits that firms provide to foreign governments as inducements or conditions for the purchase of military goods and services. The U.S. government has maintained a "hands off" policy toward defense offsets, viewing them as part of the transaction between the contracting parties. However, offsets are one of the many factors contributing to the globalization of the U.S. industrial base. This testimony presents GAO's observations on (1) the impact of offsets, (2) trends in defense offsets, and (3) the quality and extent of information currently available concerning offsets. Views on the effects of offsets are divided between those who believe that they are both positive and an unavoidable part of doing business overseas and those who believe that they harm the U.S. industrial base. Recently, countries buying U.S. defense items have become increasingly sophisticated in their offset demands. Finally, identifying the effect of offsets on industrial sectors or the U.S. economy as a whole is difficult."

Testimony issued by the Government Accountability Office with an abstract that begins "Significant management challenges exist for the Department of Homeland Security (DHS) as it continues to integrate its varied management processes, policies, and systems in areas such as financial management and information technology. These activities are primarily led by the Under Secretary for Management (USM), department management chiefs, and management chiefs in DHS's seven components. This testimony summarizes a new GAO report (GAO-10-131) that examined (1) the extent to which DHS has developed a comprehensive strategy for management integration that includes the characteristics recommended in GAO's earlier 2005 report, (2) how DHS is implementing management integration, and (3) the extent to which the USM is holding the department and component management chiefs accountable for implementing management integration through reporting relationships. GAO reviewed DHS plans and interviewed DHS management officials."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO assessed the Army's implementation of the Land Warrior system, focusing on: (1) the status of the system; (2) whether the level of monitoring and oversight is sufficient based on projected Land Warrior development costs; (3) how the Army is ensuring that Land Warrior will be able to operate with other digitized battlefield systems; and (4) whether technical and human factor problems still need resolution."

A letter report issued by the General Accounting Office with an abstract that begins "Since Title IX of the Education Amendments was enacted in 1972, women's participation in higher education academic programs has increased significantly. Women's participation in predominantly male fields such as business, law, and medicine has also increased greatly, although changes in other predominantly male fields, such as engineering and physical science, have been smaller. In some predominantly female fields, including elementary education and nursing, there have been increases in the proportion of men receiving degrees. In the 1995-96 school year, first-year college men and women were about as likely to receive financial aid and received about the same average amounts of grant and loan aid. Men continue to outnumber women on faculties in predominantly male fields at colleges and universities. Women's participation in intercollegiate sports at four-year colleges and universities has increased while men's participation has dropped slightly, although they still participate at a higher rate than do women. On average, in the 1998-99 school year, the National Collegiate Athletic Association member schools spent more per male intercollegiate sports participant than female participant in recruiting, coaches' salaries, and operations. However, they spent more on athletic scholarships for …

A chapter report issued by the Government Accountability Office with an abstract that begins "The Department of Veterans Affairs (VA) introduced its Patient Safety Program in 1999 in order to discover and fix system flaws that could harm patients. The Program process relies on staff reports of close calls and adverse events. GAO found that achieving success requires a cultural shift from fear of punishment for reporting close calls and adverse events to mutual trust and comfort in reporting them. GAO used ethnographic techniques to study the Patient Safety Program from the perspective of direct care clinicians at four VA medical facilities. This approach recognizes that what people say, do, and believe reflects a shared culture. The focus included (1) the status of VA's efforts to implement the Program, (2) the extent to which a culture exists that supports the Program, and (3) practices that promote patient safety. GAO combined more traditional survey methods with those from ethnography, including in-depth interviews and observation."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the construction of the Food and Drug Administration (FDA) facility for its Center for Food Safety and Applied Nutrition (CFSAN) in College Park, Maryland, focusing on: (1) the General Services Administration's (GSA) authority to construct a new facility for FDA in College Park; (2) whether the requirements for building on a floodplain had been met; and (3) the planned placement of computers in the basement of the new building, specifically whether; (a) steps had been taken or will be taken to mitigate the risk of damage from water entering the basement of the building, and (b) CFSAN staff were involved in the decision to place the computer operations in the basement."

A chapter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, the GAO discussed the Internal Revenue Service's (IRS) performance during the 1999 tax filing season, focusing on: (1) telephone service; (2) availability of walk-in services; (3) other taxpayer service efforts; (4) Earned Income Credit (EIC) noncompliance; (5) electronic filing; (6) implementation of recent tax law changes; and (7) implementation of a new return and remittance processing system."

A letter report issued by the General Accounting Office with an abstract that begins "In 1993, the United States agreed to buy 500 metric tons of highly enriched uranium from Russia. This uranium was extracted from dismantled nuclear weapons over a 20-year period. USEC, Incorporated, (the company that acts as an executive agent for the United States) paid Russia about $1.6 billion for more than 3,000 metric tons of low enriched uranium blended from highly enriched uranium. Five of these deliveries to USEC have been delayed because, among other reasons, Russia was dissatisfied with the revenue it ws getting from the sales. By the end of 1999, USEC had received about 19 metric tons less than the agreement called for at that point in the contract. The U.S. government and USEC expect that the shortfall will be made up in the next few years. In addition to the uranium obtained from dismantled nuclear weapons, Russia is also proposing that the United States buy newly produced uranium processed in its commercial facilities. GAO recommends that this arrangement be assessed to determine its impact on the nuclear fuel industry and national security."

A letter report issued by the General Accounting Office with an abstract that begins "In May 2000, two of the nation's largest airlines, United Airlines and US Airways, proposed merging. As part of the agreement, United and US Airways also proposed divesting some of the US Airways' assets at Ronald Reagan Washington National Airport to create an airline to be known as DC Air. The Justice Department is now reviewing the proposal to determine if the merger would violate U.S. antitrust laws and, if so, whether the proposed divestiture constitutes an adequate remedy. GAO reviewed the proposed merger and found that it would create an airline so large that it would spur further industry consolidation. The new airline would have more than 25 percent of the total U.S. market and would take in almost $9 billion more than the next largest airline. Although the proposed merger may benefit consumers by boosting competition in some areas, it could also eliminate competition in other areas and reduce consumer choice. DC Air would face significant competitive challenges from other airlines. DC Air would offer smaller aircraft and less frequent service but would seek to compete with other airlines by reducing its fares."

A letter report issued by the General Accounting Office with an abstract that begins "The federal government is increasingly using online applications to provide access to information and services and to conduct internal business operations. In light of this trend, strong security assurances are needed to properly safeguard sensitive, personal, and financial data, in part by ensuring that the identities of those who use such applications are appropriately authenticated. When fully and properly implemented, public key infrastructure (PKI) offers many of these assurances. In 2001, GAO reported that the federal government faces a number of challenges in deploying PKI technology (GAO-01-277). GAO was requested to follow up this work by (1) determining the status of federal PKI activities, including initiatives planned or under way at 24 major federal departments and agencies, as well as the status and planned activities of the Federal Bridge Certification Authority (FBCA) and Access Certificates for Electronic Services (ACES) programs, and (2) identifying challenges encountered by the 24 agencies in implementing PKI initiatives since the 2001 report was issued. In commenting on a draft of this report, GSA and OMB officials generally agreed with its content and conclusions. Technical comments provided by OMB have been addressed …

A chapter report issued by the Government Accountability Office with an abstract that begins "Congress and the President have called for various homeland security efforts to be based on risk management--a systematic process for assessing threats and taking appropriate steps to deal with them. GAO examined how three Department of Homeland Security (DHS) components were carrying out this charge: the Coast Guard, which has overall responsibility for security in the nation's ports; the Office for Domestic Preparedness (ODP), which awards grants for port security projects; and the Information Analysis and Infrastructure Protection Directorate (IAIP), which has responsibility for developing ways to assess risks across all types of critical infrastructure. GAO's work focused on identifying the progress each DHS component has made on risk management and the challenges each faces in moving further."

A letter report issued by the General Accounting Office with an abstract that begins "Concerns about the impact of foreign trade on U.S. manufacturing have focused attention on federal programs designed to help domestic firms that have been harmed by imports. One such program, the Department of Commerce's Trade Adjustment Assistance program, seeks to help U.S. firms adopt strategies to become more competitive. The program is run by the Economic Development Administration (EDA). GAO reviewed the nature and extent of Trade Adjustment Assistance as well as the outcomes of this assistance. GAO found that for fiscal years 1995 through 1999, EDA certified 157 firms annually as eligible for trade adjustment assistance and approved business recovery for about 127 firms each year. An average of $9.8 million dollars was spent by each of the 12 regional Trade Adjustment Assistance Centers operating under cooperative agreements with EDA. The impact of the program on firms is inconclusive because EDA does not formally monitor and track program outcomes of program recipients. Instead, EDA sets annual numerical goals for certifications and approved business recovery plans for each of the centers. As a result, EDA does not have the information necessary to systematically assess center performance …

Testimony issued by the Government Accountability Office with an abstract that begins "The greatest natural threat posed to the New Orleans area is from hurricane-induced storm surges, waves, and rainfalls. To protect the area from this threat, the U.S. Army Corps of Engineers (Corps) was authorized by Congress in 1965 to design and construct a system of levees as part of the Lake Pontchartrain and Vicinity, Louisiana Hurricane Protection Project. Although federally authorized, the project was a joint federal, state, and local effort. For the levees in the project, the Corps was responsible for design and construction, with the federal government paying 70 percent of the costs and state and local interests paying 30 percent. As requested, GAO is providing information on the (1) level of protection authorized by Congress for the Lake Pontchartrain project; (2) authorities, roles, and responsibilities of the Corps and local sponsors with respect to the operation, maintenance, repair, replacement, and rehabilitation of the levees; (3) procedures in place to ensure that responsible parties maintain the levees in accordance with the authorized protection level; (4) authorities, roles, and responsibilities of the Corps and local parties when levees fail or are damaged; and (5) plans, capabilities, and …

A letter report issued by the General Accounting Office with an abstract that begins "The Telecommunications Act of 1996 expanded the concept of universal telephone service to include telecommunication support services for eligible schools and libraries. Under this program, called the "e-rate program," schools and libraries can apply for discounts on telecommunications services, Internet access, and internal connections. GAO found that the Universal Service Administrative Company's (USAC) Schools and Libraries Division (SLD) committed more than $3.7 billion to applicants during the 1998 and 1999 program years. However, a significant amount of this money has not yet been paid out, even though the deadlines for applicants and vendors to use the funds has been extended more than once. In addition, more funding would be available for eligible requests if SLD's review procedures were more effective at identifying and denying ineligible requests. Despite procedures requiring reviewers to deny funding for ineligible items and to confirm that conditionally eligible services are being used according to program rules, GAO identified millions of dollars in funds incorrectly committed to ineligible products and services. Finally, SLD's practice of approving most vendors' invoices without reviewing how and where the committed funds are actually being spent leaves the …

A letter report issued by the General Accounting Office with an abstract that begins "The Environmental Protection Agency (EPA) and several states reviewed by GAO have established financial assistance programs to encourage the assessment, cleanup, and redevelopment of brownfields. The programs run by EPA and the states differ in certain aspects, however. Namely, there are differences in the forms of assistance provided, the eligibility criteria, and overall strategies. From fiscal years 1995 through 2000, EPA provided $246.9 million for brownfields assistance while the five states reviewed by GAO provided a combined total of $136 million. GAO found that EPA and the states have difficulty in determining whether their programs are achieving their overall goals. Although EPA maintains a database to track the progress of its program, the data it collects are limited because recipients of EPA's assistance are not required to report on the status of their cleanup projects. The states also have limited information, primarily because they do not track the economic benefits of the assistance they provide or they use forecasted results, rather than actual results, to measure progress."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Custom Service's Modernization efforts, focusing on: (1) the status of Customs' implementation of the informed compliance strategy; and (2) whether trade compliance under the new program had improved."

A letter report issued by the Government Accountability Office with an abstract that begins "What GAO Found"

A letter report issued by the Government Accountability Office with an abstract that begins "S corporations are one of the fastest growing business types, accounting for nearly 4 million businesses in 2006. However, long-standing problems with S corporation compliance produce revenue losses in individual income taxes and employment taxes. GAO was asked to (1) describe the reasons businesses choose to become S corporations, (2) analyze types of S corporation noncompliance, what IRS has done to address noncompliance, and options to improve compliance, and (3) further analyze the extent of shareholder compensation noncompliance and identify options for improving compliance. GAO analyzed IRS research and examination data; interviewed IRS officials, examiners and other knowledgeable stakeholders; and reviewed relevant literature."

A letter report issued by the Government Accountability Office with an abstract that begins "About 5,000 people die and more than 120,000 are injured each year from crashes involving large trucks. The Federal Motor Carrier Safety Administration (FMCSA) has several enforcement programs to improve truck safety and funds similar enforcement programs in states through its Motor Carrier Safety Assistance Program (MCSAP). Following concern by Congress and others in 1999 that FMCSA's enforcement approach was ineffective, the agency committed to take stronger actions. This study reports on how FMCSA's enforcement approach has changed, how it makes decisions about its enforcement approach, and how it ensures that its grants to states contribute to the agency's mission of saving lives."

A letter report issued by the Government Accountability Office with an abstract that begins "Medicare Advantage (MA) plans are an alternative to the original Medicare fee-for-service (FFS) program. Private fee-for-service (PFFS) plans--one type of MA plan--give beneficiaries an option that is more like Medicare FFS than other MA plans, with a wider choice of providers and less plan management of services and providers. PFFS enrollment increased from about 35,000 beneficiaries in June 2004 to about 2.3 million in June 2008. This report compares PFFS plans to other MA plans and Medicare FFS in three areas: (1) characteristics of beneficiaries, (2) financial risks for beneficiaries who do not contact their plans before receiving services, and (3) disenrollment rates. To do this work, GAO reviewed materials from a selected sample of nine PFFS plan sponsors, analyzed Medicare data, and interviewed officials from CMS, which administers the Medicare program, and other organizations."

A letter report issued by the Government Accountability Office with an abstract that begins "Recognizing the importance of human capital to information technology (IT) and the need to improve the skills of federal IT workers, Congress created the Information Technology Exchange Program (ITEP) as part of the E-Government Act of 2002. ITEP aims to improve federal IT skills through exchanges of staff between the government and the private sector. The Office of Personnel Management (OPM) was required to issue implementing regulations, which it did in September 2005, and to report semiannually to the Congress. OPM's regulations require that each participating agency develop an ITEP plan before proceeding with exchanges. Agencies' opportunity to begin exchanges ends in December 2007. GAO is required to evaluate the program by December 2006. As agreed, GAO's objectives were to determine (1) the status of the program and (2) challenges facing agencies. To address these objectives, GAO analyzed key documents and interviewed OPM, participating agencies, and others."

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Small Business Administration's (SBA) estimate of the impact of legislative proposals on the 7(a) Loan Guarantee Program, focusing on: (1) how SBA prepared estimates of H.R. 2615's impact on the average size and number of loans SBA makes; (2) ways that SBA could have improved its estimates; (3) how SBA analyzed the impact of the legislative proposals on the credit subsidy rate for the 7(a) loan program; and (4) ways to improve this analysis."

A letter report issued by the Government Accountability Office with an abstract that begins "In 2003, the United States signed Compacts of Free Association with the Federated States of Micronesia (FSM) and the Republic of the Marshall Islands (RMI), amending a 1986 compact with the countries. The amended compacts provide the countries with a combined total of $3.6 billion from 2004 to 2023, with the annual grants declining gradually. The assistance, targeting six sectors, is aimed at assisting the countries' efforts to promote economic advancement and budgetary self-reliance. The Department of the Interior (Interior) administers and oversees the assistance. Complying with a legislative requirement, GAO examined, for fiscal years 2004 through 2006, (1) the FSM's and the RMI's use of compact funds, (2) their efforts to assess progress toward development goals, (3) their monitoring of sector grants and accountability for compact funds, and (4) Interior's administrative oversight of the assistance. GAO visited the FSM and the RMI; reviewed reports; and interviewed officials from the FSM, RMI, and U.S. governments."

A letter report issued by the Government Accountability Office with an abstract that begins "Hospitals must meet certain conditions of participation established by the Centers for Medicare & Medicaid Services (CMS) in order to receive Medicare payments. In 2003, most hospitals--over 80 percent--demonstrated compliance with most of these conditions through accreditation from the Joint Commission on Accreditation of Healthcare Organizations (Joint Commission). Established in 1986, Joint Commission Resources, Inc. (JCR), a nonprofit affiliate of the Joint Commission, provides consultative technical assistance services to hospitals. Both organizations acknowledge the need to ensure that JCR's services do not--and are not perceived to--affect the independence of the Joint Commission's accreditation process. GAO was asked to provide information on the relationship between the Joint Commission and JCR. This report describes (1) their organizational relationship, and (2) the significant steps they have taken to prevent the improper sharing of information, obtained through their accreditation and consulting activities, respectively, since JCR was established. GAO reviewed pertinent documents, including conflict-of-interest policies and information about the organizations' financial relationship, and interviewed staff and board members from both organizations, JCR clients, and CMS officials."