Testimony issued by the Government Accountability Office with an abstract that begins "In the past, governments worldwide owned, operated, and regulated air navigation services, viewing air traffic control as a governmental function. But as nations faced increasing financial strains, many governments decided to shift the responsibility to an independent air navigation service provider (ANSP) that operates along commercial lines. As of March 2005, 38 nations worldwide had commercialized their air navigation services, fundamentally shifting the operational and financial responsibility for providing these services from the national government to an independent commercial authority. GAO selected five ANSPs--in Australia, Canada, Germany, New Zealand, and the United Kingdom--to examine characteristics and experiences of commercialized air navigation services. These ANSPs used different ownership structures and varied in terms of their size, amount of air traffic handled, and complexity of their airspace. This testimony, which is based on ongoing work, addresses the following questions: (1) What are common characteristics of commercialized ANSPs? (2) What do available data show about how the safety, cost, and efficiency of air navigation services have changed since commercialization? (3) What are some initial observations that can be made about the commercialization of air navigation services?"

Correspondence issued by the Government Accountability Office with an abstract that begins "The conference report for the Fiscal Year 2005 Consolidated Appropriations Act required that we review the past and current methodologies used by the American Battle Monuments Commission (ABMC) and the Office of Management and Budget (OMB) to estimate exchange rates used in preparing the budgets for ABMC's foreign currency fluctuation account. This account is intended to maintain the spending power of funds appropriated for ABMC operations in the event that the U.S. dollar depreciates against the currencies used to pay for these operations, which include designing, constructing, operating, and maintaining permanent American military burial grounds in foreign countries. In light of recent low foreign currency fluctuation account levels, the appropriations committees' conferees were concerned with the failure of OMB to adequately address the effect of foreign currency rate fluctuations on ABMC in its original budget submission for fiscal year 2005, or through a supplementary budget request. In response to this mandate, we examined (1) ABMC's method of forecasting exchange rates in preparing budgets for the foreign currency fluctuation account prior to its fiscal year 2006 budget submission and OMB guidance on that method; (2) changes that occurred in …

Testimony issued by the Government Accountability Office with an abstract that begins "In 2002, the Coast Guard began a multiyear, $19 billion to $24 billion acquisition program to replace or modernize its fleet of deepwater aircraft and cutters, so called because they are capable of operating many miles off the coast. For several years now, the Coast Guard has been warning that the existing fleet--especially cutters--was failing at an unsustainable rate, and it began studying options for replacing or modernizing the fleet more rapidly. Faster replacement is designed to avoid some of the costs that might be involved in keeping aging assets running for longer periods. This testimony, which is based both on current and past GAO work, addresses several issues related to these considerations: (1) changes in the condition of deepwater legacy assets during fiscal years 2000 through 2004; (2) actions the Coast Guard has taken to maintain and upgrade deepwater legacy assets; and (3) management challenges the Coast Guard faces in acquiring new assets, especially if a more aggressive schedule is adopted."

A letter report issued by the Government Accountability Office with an abstract that begins "The U.S. Census Bureau (Bureau) conducted the Count Question Resolution (CQR) program to correct errors in the count of housing units as well as dormitories and other group living facilities known as group quarters. GAO was asked to assess whether CQR was consistently implemented across the country, paying particular attention to whether the Bureau identified census errors that could have been caused by more systemic problems. GAO also evaluated how well the Bureau transitioned to CQR from an earlier quality assurance program called Full Count Review."

Correspondence issued by the Government Accountability Office with an abstract that begins "This letter responds to a Congressional letter requesting that we provide information on the approximate cost of various administrative steps that might be necessary to administer a subsidy program for the purchase of digital converter boxes to advance the transition to digital television (DTV). Specifically, the letter identifies a number of administrative steps that might be required to administer a rebate program targeted to low-income households that rely solely on over-the-air television signals, and asks us to estimate the costs of specific administrative steps. Estimating the specific costs of these administrative steps is difficult because of the substantial uncertainty about exactly what would be required to implement them. The Congressional letter also notes that the administrative costs for the rebate and voucher programs that we reviewed ranged from 10 percent to 39 percent. However, due to differences in the scope of the rebate and voucher programs we reviewed and a potential DTV subsidy, it is not clear how applicable the administrative costs of these programs are to estimating the costs of a DTV subsidy."

Testimony issued by the Government Accountability Office with an abstract that begins "The disastrous hurricanes that have struck the Gulf Coast and Eastern seaboard in recent years--including Katrina, Rita, Ivan, and Isabel--have focused attention on federal flood management efforts. The National Flood Insurance Program (NFIP), established in 1968, provides property owners with some insurance coverage for flood damage. The Federal Emergency Management Agency (FEMA) within the Department of Homeland Security is responsible for managing the NFIP. GAO issues a report earlier this week that was mandated by the Flood Insurance Reform Act of 2004. This testimony discusses findings and recommendations from that report and information from past GAO work. Specifically, the testimony discusses (1) the statutory and regulatory limitations on coverage for homeowners under the NFIP; (2) FEMA's role in monitoring and overseeing the NFIP; (3) the status of FEMA's implementation of provisions of the Flood Insurance Reform Act of 2004. It also offers observations on broader issues facing the NFIP including its financial structure and updating flood maps."

Correspondence issued by the Government Accountability Office with an abstract that begins "The Secretary of the Treasury, in coordination with the Director of the Office of Management and Budget (OMB), is required to annually prepare and submit audited financial statements of the U.S. government to the President and Congress. We are required to audit these consolidated financial statements (CFS) and report on the results of our work. An issue meriting concern and close scrutiny that emerged during our fiscal year 2004 CFS audit was the growing number of Chief Financial Officers (CFO) Act agencies that restated certain of their financial statements for fiscal year 2003 to correct errors. Errors in financial statements can result from mathematical mistakes, mistakes in the application of accounting principles, or oversight or misuse of facts that existed at the time the financial statements were prepared. Frequent restatements to correct errors can undermine public trust and confidence in both the entity and all responsible parties. Further, when restatements do occur, it is important that financial statements clearly communicate and readers of the restated financial statements understand that the financial statements originally issued by management in the previous year and the opinion thereon should no longer be …

A letter report issued by the Government Accountability Office with an abstract that begins "The ability to produce the data needed to efficiently and effectively manage the day-to-day operations of the federal government and provide accountability to taxpayers continues to be a challenge for most federal agencies. To help address this challenge, the Federal Financial Management Improvement Act of 1996 (FFMIA) requires the Chief Financial Officers (CFO) Act agencies to implement and maintain financial management systems that comply substantially with (1) federal financial management systems requirements, (2) federal accounting standards, and (3) the U.S. Government Standard General Ledger (SGL). FFMIA also requires GAO to report annually on the implementation of the act."

Testimony issued by the Government Accountability Office with an abstract that begins "Improper payments are a longstanding, widespread, and significant problem in the federal government. The Congress enacted the Improper Payments Information Act (IPIA) of 2002 to address this issue. Fiscal year 2004 marked the first year that federal agencies governmentwide were required to report improper payment information under IPIA. One result of IPIA has been increased visibility over improper payments by requiring federal agencies to identify programs and activities susceptible to improper payments, estimate the amount of their improper payments, and report on the amount of and their actions to reduce their improper payments in their annual Performance and Accountability Reports (PAR). Because of your continued interest in addressing the governmentwide improper payments issue, you asked GAO to report on the progress being made by agencies in complying with certain requirements of IPIA. My testimony today summarizes the results of that work reported to you in March 2005. Ultimately, the success of this legislation hinges on each agency's diligence and commitment to identifying, estimating, and determining the causes of, then taking corrective actions, and measuring progress in reducing improper payments."

A letter report issued by the Government Accountability Office with an abstract that begins "Since the General Mining Act of 1872, billions of dollars in hardrock minerals, such as gold, have been extracted from federal land now managed by the Department of the Interior's Bureau of Land Management (BLM). For years, some mining operators did not reclaim land, creating environmental, health, and safety risks. Beginning in 1981, federal regulations required all operators to reclaim BLM land disturbed by these operations. In 2001, federal regulations began requiring operators to provide financial assurances before they began exploration or mining operations. GAO was asked to determine the (1) types, amount, and coverage of financial assurances operators currently use; (2) extent to which financial assurance providers and others have paid to reclaim land not reclaimed by the operator since BLM began requiring financial assurances; and (3) reliability and sufficiency of BLM's automated information system (LR2000) for managing financial assurances for hardrock operations."

Testimony issued by the Government Accountability Office with an abstract that begins "The Department of Homeland Security (DHS) plays a key role in coordinating the nation's homeland security efforts with stakeholders in the federal, state, local, and private sectors. While GAO has conducted numerous reviews of specific DHS missions, such as border and transportation security and emergency preparedness, this testimony addresses overall DHS management issues. This testimony addresses (1) why GAO designated DHS's transformation as a high-risk area; and (2) the specific management challenges facing DHS."

Other written product issued by the Government Accountability Office with an abstract that begins "An international peer review team with representatives from the supreme audit institutions of Canada, Australia, Mexico, the Netherlands, Norway, South Africa, and Sweden reviewed the quality assurance system that the United States Government Accountability Office (GAO) has established for managing its performance audit practice. The GAO's quality assurance system encompasses its organizational structure and the policies and procedures established to provide it with reasonable assurance of complying with Government Auditing Standards. The GAO is responsible for the design of its quality assurance system and compliance with it, including the quality of its products. The responsibility of the peer review team is to express an opinion on whether the system is suitably designed and operating effectively to meet its objective. The criteria the peer review team used to assess the GAO's quality assurance system were drawn from GAO legislative authorities, Government Auditing Standards, and the GAO performance audit manual. The peer review team conducted the review in accordance with the peer review standards in Government Auditing Standards, and in a manner consistent with the Code of Ethics and auditing standards issued by the International Organization of Supreme …

A letter report issued by the Government Accountability Office with an abstract that begins "The Internet protocol (IP) provides the addressing mechanism that defines how and where information such as text, voice, and video move across interconnected networks. Internet protocol version 4 (IPv4), which is widely used today, may not be able to accommodate the increasing number of global users and devices that are connecting to the Internet. As a result, IP version 6 (IPv6) was developed to increase the amount of available IP address space. It is gaining momentum globally from regions with limited address space. GAO was asked to (1) describe the key characteristics of IPv6; (2) identify the key planning considerations for federal agencies in transitioning to IPv6; and (3) determine the progress made by the Department of Defense (DOD) and other major agencies to transition to IPv6."

A letter report issued by the Government Accountability Office with an abstract that begins "The National Defense Authorization Act for Fiscal Year 2005 mandated that GAO review whether the transition assistance program (TAP) is meeting the needs of service members leaving the military. GAO (1) assessed TAP administration, including program participation, and (2) identified actions agencies are taking to improve TAP and challenges that remain. TAP serves military personnel with at least 180 days of active duty who separate or retire and members of the Reserves and National Guard who are released from active duty, a process termed demobilization. Recently, the Reserves and National Guard have been called to active duty in greater numbers than at any other time since the Korean War."

A letter report issued by the Government Accountability Office with an abstract that begins "Recent violations uncovered in the mutual fund industry raised questions about the ethical practices of the industry and the quality of its oversight. A widespread abuse involved mutual fund companies' investment advisers (firms that provide management and other services to funds) entering into undisclosed arrangements with favored customers to permit market timing (frequent trading to profit from short-term pricing discrepancies) in contravention of stated trading limits. These arrangements harmed long-term mutual fund shareholders by increasing transaction costs and lowering fund returns. Questions have also been raised as to why the New York State Attorney General's Office disclosed the trading abuses in September 2003 before the Securities and Exchange Commission (SEC), which is the mutual fund industry's primary regulator. Accordingly, this report (1) identifies the reasons that SEC did not detect the abuses at an earlier stage and the lessons learned in not doing so, and (2) assesses the steps that SEC has taken to strengthen its mutual fund oversight program and improve mutual fund company operations."

A letter report issued by the Government Accountability Office with an abstract that begins "About one third of students entering high school do not graduate and face limited job prospects. The No Child Left Behind Act (NCLBA) requires states to use graduation rates to measure how well students are being educated. To assess the accuracy of states' graduation rates and to review programs that may increase these rates, GAO was asked to examine (1) the graduation rate definitions states use and how the Department of Education (Education) helped states meet legal requirements,(2) the factors that affect the accuracy of graduation rates and Education's role in ensuring accurate data, and (3) interventions with the potential to increase graduation rates and how Education enhanced and disseminated knowledge of intervention research."

A letter report issued by the Government Accountability Office with an abstract that begins "The No Child Left Behind Act of 2001 has focused attention on improving the academic achievement of all students, including more than 6 million students with disabilities and requires that all students be assessed. Students with disabilities may be included through accommodations, such as extended time, or alternate assessments, such as teacher observation of student performance. To provide information about the participation of students with disabilities in statewide assessments, GAO determined (1) the extent to which students with disabilities were included in statewide assessments; (2) what issues selected states faced in implementing alternate assessments; and (3) how the U.S. Department of Education (Education) supported states in their efforts to assess students with disabilities."

A letter report issued by the Government Accountability Office with an abstract that begins "Americans spend billions of hours each year providing information to federal agencies by filling out information collections (forms, surveys, or questionnaires). A major aim of the Paperwork Reduction Act (PRA) is to balance the burden of these collections with their public benefit. Under the act, agencies' Chief Information Officers (CIO) are responsible for reviewing information collections before they are submitted to the Office of Management and Budget (OMB) for approval. As part of this review, CIOs must certify that the collections meet 10 standards set forth in the act. GAO was asked to assess, among other things, this review and certification process, including agencies' efforts to consult with the public. To do this, GAO reviewed a governmentwide sample of collections, reviewed processes and collections at four agencies that account for a large proportion of burden, and performed case studies of 12 approved collections."

Testimony issued by the Government Accountability Office with an abstract that begins "The July 2005 bombing attacks on London's subway system dramatically highlighted the vulnerability of passenger rail systems worldwide to terrorist attacks, and the need for an increased focus on security for these systems. This testimony provides information on how the Department of Homeland Security (DHS), including the Transportation Security Administration (TSA) and the Office for Domestic Preparedness (ODP), have assessed risks posed by terrorism to the U.S. passenger rail system using risk management principles; actions federal agencies have taken to enhance the security of U.S. rail systems; and rail security practices implemented by domestic and selected foreign passenger rail operators and differences among these practices."

A letter report issued by the Government Accountability Office with an abstract that begins "Perchlorate, a primary ingredient in propellant, has been used for decades in the manufacture and firing of rockets and missiles. Other uses include fireworks, flares, and explosives. Perchlorate has been found in drinking water, groundwater, surface water, and soil in the United States. The National Academy of Sciences (NAS) reviewed studies of perchlorate's health effects and reported in January 2005 that certain levels of exposure may not adversely affect healthy adults but recommended more studies be conducted on the effects of perchlorate exposure in children and pregnant women. GAO determined (1) the estimated extent of perchlorate in the United States, (2) what actions have been taken to address perchlorate, and (3) what studies of perchlorate's health risks have reported."

Testimony issued by the Government Accountability Office with an abstract that begins "Since September 2001, the National Guard has experienced the largest activation of its members since World War II. Currently, over 30 percent of the Army forces now in Iraq are Army National Guard members, and Guard forces have also carried out various homeland security and large-scale disaster response roles. However, continued heavy use of the Guard forces has raised concerns about whether it can successfully perform and sustain both missions over time. In the short term, the National Guard is seeking additional funding for emergency equipment. GAO was asked to comment on (1) the changing role of the Army National Guard, (2) whether the Army National Guard has the equipment it needs to sustain federal and state missions, and (3) the extent to which DOD has strategies and plans to improve the Army National Guard's business model for the future."

A letter report issued by the Government Accountability Office with an abstract that begins "Plutonium is very hazardous to human health and the environment and requires extensive security because of its potential use in a nuclear weapon. The Department of Energy (DOE) stores about 50 metric tons of plutonium that is no longer needed by the United States for nuclear weapons. Some of this plutonium is contaminated metal, oxides, solutions, and residues remaining from the nuclear weapons production process. To improve security and reduce plutonium storage costs, DOE plans to establish enough storage capacity at its Savannah River Site (SRS) in the event it decides to consolidate its plutonium at SRS until it can be permanently disposed of in a geologic repository at Yucca Mountain, Nevada. GAO was asked to examine (1) the extent to which DOE can consolidate this plutonium at SRS and (2) SRS's capacity to monitor plutonium storage containers."

A letter report issued by the Government Accountability Office with an abstract that begins "Maintaining the integrity of the U.S. passport is essential to the State Department's efforts to protect U.S. citizens from terrorists, criminals, and others. State issued about 8.8 million passports in fiscal year 2004. During the same year, State's Bureau of Diplomatic Security arrested about 500 individuals for passport fraud, and about 300 persons were convicted. Passport fraud is often intended to facilitate other crimes, including illegal immigration, drug trafficking, and alien smuggling. GAO examined (1) how passport fraud is committed, (2) what key fraud detection challenges State faces, and (3) what effect new passport examiner performance standards could have on fraud detection."

Testimony issued by the Government Accountability Office with an abstract that begins "The tax-exempt sector under section 501(c) of the Internal Revenue Code covers over a million-and-a-half entities of varying sizes and purposes. Its diversity allows it to address the needs of many citizens. To help it do so, Congress and some in the tax-exempt sector itself encourage good governance practices by exempt entities. Transparency over exempt entities' activities is aided by public access to their annual tax returns. As the nation's tax administrator, the Internal Revenue Service (IRS) has a key role in overseeing this sector. Oversight can help ensure adherence to exempt purposes, protect against abuses, and sustain public support for the sector. The Chairman of the House Committee on Ways and Means asked GAO to address (1) the growth of the section 501(c) tax-exempt sector; (2) the role of governance and transparency in ensuring that tax-exempt entities function effectively and with integrity; (3) IRS's capacity for overseeing the exempt sector, including its results and efforts to address critical compliance problems; and (4) states' oversight and their relationship with IRS in overseeing the tax-exempt sector."