A letter report issued by the Government Accountability Office with an abstract that begins "The six countries GAO reviewed can offer U.S. regulators lessons on how to expand access to a mix of spend-down options for 401(k) participants that meet various retirement needs. Five of the six countries generally ensure that participants can choose among three main plan options: a lump sum payment, a programmed withdrawal of participants' savings, or an annuity. In the last several decades, all the countries took steps to increase participant access to multiple spend-down options, with some first conducting reviews of participants' retirement needs that resulted in policy changes, as shown below. In the United States, 401(k) plans typically offer only lump sums, leaving some participants at risk of outliving their savings. The U.S. Departments of Labor (DOL) and the Treasury (Treasury) have begun to explore the possibility of expanding options for participants, but have not yet helped plan sponsors address key challenges to offering a mix of options through their plan."

A letter report issued by the Government Accountability Office with an abstract that begins "The federal adoption tax credit, established in 1996, was amended in 2010. These amendments included making the credit refundable (meaning taxpayers could receive payments in excess of their tax liability) and increasing the maximum allowable credit to $13,170 of qualified adoption expenses for tax year 2010. As of August 20, 2011, taxpayers filed just under 100,000 returns, claiming about $1.2 billion in adoption credits. Following these changes, the Internal Revenue Service (IRS) developed a strategy for processing adoption credit claims. GAO was asked to (1) describe IRS's strategy for ensuring compliance with the adoption credit for the 2011 filing season, (2) assess IRS's related communication with taxpayers and stakeholders, and (3) assess its processing and audit of claims. To conduct its analysis, GAO analyzed IRS data and documents, interviewed IRS officials, observed IRS examiners, and interviewed other stakeholders."

A letter report issued by the Government Accountability Office with an abstract that begins "The U.S. Agency for International Development (USAID) and the Department of Defense (DOD) award direct assistance to Afghanistan, using bilateral agreements and multilateral trust funds that provide funds through the Afghan national budget. GAO assessed (1) the extent to which the United States, through USAID and DOD, has increased direct assistance, (2) USAID and DOD steps to ensure accountability for bilateral direct assistance, and (3) USAID and DOD steps to ensure accountability for direct assistance via multilateral trust funds for Afghanistan. GAO reviewed USAID, DOD, and multilateral documents and met with U.S. officials and staffs of multilateral trust funds in Washington, D.C., and Afghanistan."

A letter report issued by the Government Accountability Office with an abstract that begins "The United States has allocated over $72 billion to Afghanistan since 2002. With other international donors, it is focused on transitioning leadership to the Afghan government and has pledged to provide at least 50 percent of its development aid through the Afghan government budget. Improving Afghanistan's public financial management capacity is critical to this transition. In 2010, the Afghan government, consulting with donors, issued a Public Financial Management Roadmap (Roadmap), which outlines goals to improve Afghanistan's capacity to develop a national budget and expend funds. GAO reviewed (1) U.S. efforts to improve the Afghan government's public financial management capacity, including the extent to which they support Roadmap goals, and (2) the extent to which U.S. efforts have improved the government's capacity. GAO reviewed documents and interviewed officials from the U.S. Agency for International Development (USAID); Departments of State, Defense (DOD), and the Treasury (Treasury); World Bank; and Afghan government in Washington, D.C., and Kabul, Afghanistan."

Correspondence issued by the Government Accountability Office with an abstract that begins "The United States has allocated over $72 billion to secure, stabilize, and rebuild Afghanistan since 2002, and the President requested over $18 billion for these purposes for fiscal year 2012. GAO has on numerous occasions raised doubts about the Government of the Islamic Republic of Afghanistan's (GIRoA) ability to fund its public expenditures--funds spent to provide public services to the Afghan population, such as security, infrastructure projects, and government salaries. In 2005, we reported that Afghanistan had limited resources and recommended that the Secretaries of State and Defense develop plans for funding the Afghan national security forces (ANSF).1 In 2007 and 2008, we reported that it was essential to develop future funding requirements for the ANSF and a strategy for transitioning these responsibilities to GIRoA.2 In 2008, Congress also mandated that the Department of Defense provide a long-term plan for sustaining the ANSF, including future funding requirements. The Department of Defense, however, has yet to provide the Congress an estimate of the cost to sustain the Afghanistan National Security Forces.3 In 2011, we again recommended that the U.S. and international partners develop estimates of the future funding needed …

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses the Agency for Toxic Substances and Disease Registry's (ATSDR) policies and procedures for product preparation. ATSDR investigates community exposures related to chemical sites and releases; works with federal, tribal, state, and local agencies to identify potential exposures; assesses associated health effects; and recommends actions to stop, prevent, or minimize these harmful effects. In conducting these activities, the agency publishes many types of public health products, including public health assessments, health consultations, health study reports, and exposure investigations. Recent reports by the Institute of Medicine and ATSDR's Board of Scientific Counselors have identified various concerns such as the appropriateness and quality of the data used in ATSDR's products, the methodology and design of the studies, and clearance policies. This committee has held two previous hearings that focused on its concern about the quality of ATSDR's products. In response, ATSDR has noted that multiple factors have posed challenges for the agency, including limitations in the ability of available science to answer community questions about the effect of chemical exposures, limitations in ATSDR's ability to collect data related to exposures, and reductions since 2004 in the number of …

A letter report issued by the Government Accountability Office with an abstract that begins "The majority of the U.S. Army Corps of Engineers' (Corps) flood control projects budgeted for construction from fiscal years 2004 to 2012 experienced cost increases, including inflation. Specifically, 59 of 87 flood control projects during this period experienced increases from their original authorized cost to their current estimated project cost or their total expenditures at closeout, according to information provided by Corps officials. However, according to a Corps official, as of September 2013, no projects had cost increases that exceeded their maximum allowable cost as defined by law. Various factors other than inflation contributed to cost increases among the 8 projects GAO selected for further review. Factors included design changes, less than optimal federal funding, underestimated costs, and contract cost changes. For example, 6 of the 8 projects had design changes due to unforeseen site conditions and changes in design criteria following Hurricane Katrina. According to Corps officials, receiving less than optimal federal funding increased the costs of 3 of the 8 projects GAO reviewed. Corps officials also said that receiving less than optimal federal funding meant that 2 projects had to break up their work …

A statement of record issued by the Government Accountability Office with an abstract that begins "FAA’s pilot training requirements for certification of commercial pilots are not aligned with airline operations or emphasize skills that airlines consider important for greater aviation safety."

A letter report issued by the Government Accountability Office with an abstract that begins "To enhance aviation security, the Transportation Security Administration (TSA) began initial testing in October 2003 of its Screening of Passengers by Observation Techniques (SPOT) program. Behavior Detection Officers (BDO) carry out SPOT's mission to identify persons who pose a risk to aviation security by focusing on behavioral and appearance indicators. GAO was asked to review the SPOT program. GAO analyzed (1) the extent to which TSA validated the SPOT program before deployment, (2) implementation challenges, and (3) the extent to which TSA measures SPOT's effect on aviation security. GAO analyzed TSA documents, such as strategic plans and operating procedures; interviewed agency personnel and subject matter experts; and visited 15 SPOT airports, among other things. Although the results from these visits are not generalizable, they provided insights into SPOT operations."

A letter report issued by the Government Accountability Office with an abstract that begins "The Federal Protective Service (FPS) is a fee-funded agency in the Department of Homeland Security (DHS) responsible for providing physical security to over 9,000 federal facilities. In 2003 FPS transferred to DHS from the General Services Administration and for the first time was to fully recover its costs. GAO recently reported that stakeholders were concerned about FPS's ability to determine security costs, and the strategies used to address funding challenges had adverse effects on FPS. In this context, Congress directed GAO to evaluate FPS's resource levels. This report (1) analyzes FPS's fee design and proposed alternatives, and (2) examines how FPS's security fees challenge FPS and customer agency budget formulation and execution. GAO reviewed legislation and agency documentation and interviewed FPS and customer agency officials in headquarters and four FPS regions."

Correspondence issued by the Government Accountability Office with an abstract that begins "This letter formally transmits and summarizes an oral briefing we gave on April 12, 2010, in response to House of Representatives Explanatory Statement, 155 Cong. Rec. H2113 (daily ed., Feb. 23, 2009), accompanying the Omnibus Appropriations Act, 2009 (Pub. L. No. 111-8, 123 Stat. 524) (2009). GAO was directed to review the indirect costs the Agency for Toxic Substances and Disease Registry (ATSDR) paid the Centers for Disease Control and Prevention (CDC). Specifically, our objectives were to (1) describe CDC's methodology for determining and allocating indirect costs to bill ATSDR for administrative services and (2) determine if the methodology CDC uses to bill ATSDR appropriately considers relevant laws and guidance."

A letter report issued by the Government Accountability Office with an abstract that begins "Climate change poses risks to many environmental and economic systems, including agriculture, infrastructure, and ecosystems. Federal law has periodically required the Office of Management and Budget (OMB) to report on federal climate change funding. GAO was asked to examine (1) federal funding for climate change activities and how these activities are organized; (2) the extent to which methods for defining and reporting climate change funding are interpreted consistently across the federal government; (3) federal climate change strategic priorities, and the extent to which funding is aligned with these priorities; and (4) what options, if any, are available to better align federal climate change funding with strategic priorities. GAO analyzed OMB funding reports and responses to a Web-based questionnaire sent to federal officials, reviewed available literature, and interviewed stakeholders."

Testimony issued by the Government Accountability Office with an abstract that begins "From fiscal years 2005 through 2011, the physical condition of the Coast Guard's legacy vessels was generally poor. A primary Coast Guard measure of a vessel's condition--the operational percent of time free of major casualties--shows that the high endurance cutters, medium endurance cutters, and patrol boats generally remained well below target levels from fiscal years 2005 through 2011."

A letter report issued by the Government Accountability Office with an abstract that begins "The planned cost and schedule of the Coast Guard's portfolio of major acquisitions is unknown because of outdated acquisition program baselines and uncertainty surrounding affordability. The Coast Guard's approved baselines, which reflect cost and schedule estimates, indicate the estimated total acquisition cost of Coast Guard major acquisitions could be as much as $35.3 billion--an increase of approximately 41 percent over the original baselines. However, the approved baselines for 10 of 16 programs do not reflect current cost and schedule plans because programs have breached the cost or schedule estimates in those baselines, changed in scope, or do not expect to receive funding to execute baselines as planned. Furthermore, a continued mismatch between resources needed to support all approved baselines and expected funding levels has required the Coast Guard to make decisions about which programs to fund and which programs not to fund as part of its annual budget process. Both DHS and the Coast Guard have acknowledged this resource challenge, but efforts to address this challenge have not yet resulted in a clear strategy for moving forward."

Testimony issued by the Government Accountability Office with an abstract that begins "Since a peak of 22 U.S. commercial space launches in fiscal year 1998, the annual number of launches generally ranged from 4 to 9 launches. The number of commercial space launches is expected to increase in the next 8 years as the National Aeronautics and Space Administration (NASA) plans to procure 51 launches from commercial cargo companies to resupply the International Space Station. FAA also expects space tourism to begin in the next several years, although no companies have applied for a FAA launch license and companies developing these services have experienced delays in the past. FAA faces several challenges overseeing the commercial space launch industry. For example, FAA expects its licensing and oversight responsibilities to expand in anticipation of an increased private sector role, suggesting that FAA and Congress must remain vigilant so that potential conflicts in FAA’s safety oversight and industry promotion roles do not occur. Also, as the commercial space launch industry grows and FAA continues to implement NextGen—FAA’s effort to develop a more automated, aircraft-centered, satellite-based air traffic management system—the agency will have to manage a mix of earth-based aircraft and space vehicles. FAA …

A letter report issued by the Government Accountability Office with an abstract that begins "In fiscal years 2007 through 2011, the Federated States of Micronesia (FSM) and the Republic of the Marshall Islands (RMI) spent at least half their compact sector funds in the education and health sectors. Because both countries spent significant amounts of compact funds on personnel in the education and health sectors, the U.S.-FSM and U.S.-RMI joint management and accountability committees capped budgets for personnel in these sectors at fiscal year 2011 levels due to concerns about the sustainability of sector budgets as compact funding continues to decline through fiscal year 2023. The FSM states completed plans to address annual decreases in compact funding; however, the FSM National Government and the RMI have not submitted plans to address these annual decreases as required. Without plans, the countries may not be able to sustain essential services in the education and health sectors in the future."

Testimony issued by the Government Accountability Office with an abstract that begins "Participation in school sports can benefit children but also carries a risk of injury, including concussion. Concussion is a brain injury that can affect memory, speech, and muscle coordination and can cause permanent disability or death. Concussion can be especially serious for children, who are more likely than adults both to sustain a concussion and to take longer to recover. These factors may affect return-to-play decisions, which determine when it is safe for an athlete to participate in sports again. GAO was asked to testify on concussion incurred in high school sports. This statement focuses on (1) what is known about the nationwide occurrence of concussion, (2) federal concussion prevention programs, (3) the components of key state laws related to the management of concussion, and (4) the recommendations of voluntary nationwide concussion management guidelines. To do this work, GAO conducted literature searches; reviewed injury databases, state laws, and documents from federal agencies and organizations that conduct work in high school athletics or sports medicine; and interviewed federal officials and experts who identified key state laws and nationwide guidelines and provided other information. GAO shared the information in this …

A letter report issued by the Government Accountability Office with an abstract that begins "The Consumer Product Safety Commission (CPSC) has broad authority to identify, assess, and address product risks, but faces some challenges in identifying and responding to new risks in a timely manner. CPSC uses various means to stay informed about risks that may be associated with new or existing products. These methods include (1) market surveillance activities for imported products, retail stores, and Internet sales; and (2) formal agreements and various activities with other agencies. However, certain legal restrictions may hamper CPSC's ability to stay informed about new product hazards to public health and safety. Specifically, because of certain restrictions in the Consumer Product Safety Act (CPSA), CPSC cannot agree to allow foreign agencies to disclose nonpublic information they receive from CPSC. While the Consumer Product Safety Improvement Act (CPSIA) allows CPSC greater freedom to disclose information to U.S. courts, Congress, and state and local agencies, CPSC has been unable to complete information-sharing agreements with foreign counterparts as envisioned because it cannot offer its counterparts reciprocal terms on disclosure of nonpublic information. Due to the growing number of imported consumer products, this restriction on sharing information may …

Correspondence issued by the Government Accountability Office with an abstract that begins "Landmines and other explosive remnants of war cause thousands of casualties worldwide each year. Since 1993, the United States--through the Department of State's (State) Humanitarian Mine Action Program--has contributed funding to more than 80 countries, providing tens of millions of dollars annually to rid the world of landmines and other explosive remnants of war. In 2006, to address the counter-improvised explosive device (IED) threat against U.S. military forces, the Department of Defense (DOD) established the Joint IED Defeat Organization (JIEDDO). Through fiscal year 2010, Congress has appropriated more than $17 billion to JIEDDO to quickly develop and field counter-IED solutions. In the committee report accompanying the House of Representatives' version of the National Defense Authorization Act for fiscal year 2011, the House Armed Services Committee directed that we review the applicability of JIEDDO initiatives to humanitarian demining efforts. To respond to the requirements of this mandate, we addressed the following questions: (1) What JIEDDO-supported technologies have DOD identified that could be applicable to humanitarian demining? and (2) To what extent does coordination occur (a) within DOD and (b) between DOD and State regarding JIEDDO-supported technologies that could be …

Testimony issued by the Government Accountability Office with an abstract that begins "The November 2011 memorandum that discussed the management of the Chemical Facility Anti-Terrorism Standards (CFATS) program was prepared based primarily on the observations of the former Director of the Department of Homeland Security's (DHS) Infrastructure Security Compliance Division (ISCD), a division of the Office of Infrastructure Protection (IP) within the National Protection and Programs Directorate (NPPD). The memorandum was intended to highlight various challenges that have hindered ISCD efforts to implement the CFATS program. According to the former Director, the challenges facing ISCD included not having a fully developed direction and plan for implementing the program, hiring staff without establishing need, and inconsistent ISCD leadership--factors that the Director believed place the CFATS program at risk. These challenges centered on three main areas: (1) human capital issues, including problems hiring, training, and managing ISCD staff; (2) mission issues, including problems reviewing facility plans to mitigate security vulnerabilities; and (3) administrative issues, including concerns about NPPD and IP not supporting ISCD's management and administrative functions."

A letter report issued by the Government Accountability Office with an abstract that begins "The cruise industry and federal agencies have implemented 11 of 15 Cruise Vessel Security and Safety Act (CVSSA) provisions, but implementation of 4 provisions requires the development of regulations and policy, and is underway. Officials from all five cruise lines GAO met with said most required measures were in place when the CVSSA was enacted. According to U.S. Coast Guard officials, a notice of proposed rulemaking is in development to address 3 of the 4 remaining provisions. The 3 provisions relate to technologies to (1) detect a person going overboard, (2) maintain a video surveillance system to assist in documenting crimes on the vessel, and (3) transmit communications and warnings from the ship to anyone in surrounding waters. A policy linked to the fourth provision on the certification of trainers who provide the CVSSA course on crime scene preservation to cruise line personnel, is, as of December 2013, undergoing review at the Department of Transportation. With respect to CVSSA crime-reporting requirements, the Federal Bureau of Investigation (FBI) and the Coast Guard have implemented these provisions as required. Accordingly, the agencies publish on a website information on …

Correspondence issued by the Government Accountability Office with an abstract that begins "DOD has identified DAWDF as a key tool used to address gaps in the acquisition workforce through additional hiring and training initiatives. For example, DOD officials noted they used DAWDF funds to hire about 5,855 new acquisition staff through fiscal year 2011 and enabled the Defense Acquisition University to provide 19,000 additional classroom seats, among other improvements. However, DOD’s ability to effectively execute hiring and other initiatives has been hindered by delays in the DAWDF funding process and the absence of clear guidance on the availability and use of related funds. DOD has not collected and distributed funds within required timeframes, sometimes delaying distribution to components until the following fiscal year. For example, only about 39 percent of the total amount of fiscal year 2011 transfer funds were distributed before the end of the fiscal year. These delays can result in uncertainty about the availability of funds, and negatively impact the components’ ability to execute according to their approved plans for the year. Additionally, DOD officials noted that the delays contributed, at least in part, to the amount of unobligated funds that were carried over to future years. …

A letter report issued by the Government Accountability Office with an abstract that begins "The U.S. military depends heavily on computer networks, and potential adversaries see cyberwarfare as an opportunity to pose a significant threat at low cost---a few programmers could cripple an entire information system. The Department of Defense (DOD) created U.S. Cyber Command to counter cyber threats, and tasked the military services with providing support. GAO examined the extent to which DOD and U.S. Cyber Command have identified for the military services the (1) roles and responsibilities, (2) command and control relationships, and (3) mission requirements and capabilities to enable them to organize, train, and equip for cyberspace operations. GAO reviewed relevant plans, policies, and guidance, and interviewed key DOD and military service officials regarding cyberspace operations."

Correspondence issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) plans to cease commissary operations at Naval Air Station (NAS) Brunswick, Maine because of a 2005 base realignment and closure recommendation to close the installation and transfer the assigned active-duty personnel and equipment to NAS Jacksonville, Florida. DOD plans to close NAS Brunswick and its commissary by September 15, 2011. As of January 2009, NAS Brunswick commissary--located approximately 6 miles northwest of the air station in the town of Topsham--had more than 19,000 authorized patrons. About 10,000 authorized patrons are expected to remain after the installation closes. Representatives from communities surrounding Brunswick and certain elected state officials expressed concern that the commissary's closure will limit shopping options and purchase prices will rise for reservists, military retirees, and dependents and the relatively small number of active-duty personnel remaining in the region after the installation closes. Commissaries are intended to enhance the quality of life of active-duty personnel, military retirees, and their dependents, and support military readiness, recruitment, and retention goals. Commissaries are not expected to be self-supporting, and provide a noncash benefit for active-duty personnel by offering food and related household and health and …