Testimony issued by the Government Accountability Office with an abstract that begins "Under the administration's National Energy Policy, the Department of Energy (DOE) is promoting nuclear energy to meet increased U.S. energy demand. In 2003, DOE began developing the Next Generation Nuclear Plant, an advanced nuclear reactor that seeks to improve upon the current generation of operating commercial nuclear power plants. DOE intends to demonstrate the plant's commercial application both for generating electricity and for using process heat from the reactor for the production of hydrogen, which then would be used in fuel cells for the transportation sector. The Energy Policy Act of 2005 required plant design and construction to be completed by 2021. This testimony, which summarizes a GAO report being issued today (GAO-06-1056), provides information on DOE's (1) progress in meeting its schedule for the Next Generation Nuclear Plant project and (2) approach to ensuring the project's commercial viability. For the report, GAO reviewed DOE's research and development (R&D) plans for the project and the reports of two independent project reviews, observed R&D activities, and interviewed DOE, Nuclear Regulatory Commission (NRC), and industry representatives."

Testimony issued by the Government Accountability Office with an abstract that begins "The UN headquarters buildings are in need of renovation. The Capital Master Plan is an opportunity for the organization to renovate its headquarters buildings and ensure conformity with current safety, fire, and security requirements. Estimated by the UN to cost about $1.6 billion, the renovation will require a substantial management effort by the UN--including the use of effective internal oversight and procurement practices. Based on recently issued work, GAO (1) examined the extent to which UN funding arrangements for its Office of Internal Oversight Services (OIOS) ensure independent oversight and the consistency of OIOS's practices with key international auditing standards and (2) assessed the UN's procurement processes according to key standards for internal controls."

Testimony issued by the Government Accountability Office with an abstract that begins "People are critical to the success of the federal government's overall transformation effort. Yet the government has not transformed, in many cases for decades, how it classifies, compensates, develops, and motivates its employees to achieve maximum results with available resources and existing authorities. This is especially the case with the federal government's top leadership and federal justices and judges. Leading organizations understand that they must often change their culture to successfully transform themselves, and that such a change starts with top leadership. Most importantly, senior leaders who are drivers of continuous improvement are needed to stimulate and support efforts to facilitate change and achieve related transformation efforts for the federal government. At the Chairman's request, we recently reported on executive and judicial pay--Human Capital: Trends in Executive and Judicial Pay (GAO-06-708). This testimony highlights information from that report."

Testimony issued by the Government Accountability Office with an abstract that begins "The U.S. commercial aviation industry has had an extraordinary safety record in recent years. However, expected increases in air-traffic--including the introduction of new vehicles into the national airspace, such as unmanned vehicles and very light jets--and human resource issues, present challenges that have the potential to strain the existing safety oversight system. GAO's testimony focuses on these questions: (1) How is the Federal Aviation Administration (FAA) ensuring that the areas of highest safety risk are addressed? (2) How is FAA ensuring that its staff maintain the skills and knowledge to consistently carry out the agency's oversight programs? and (3) What are the key safety challenges facing FAA? This statement is based on our recent reports on FAA's inspection oversight programs, industry partnership programs, and enforcement and training programs. It is also based on interviews with FAA and relevant industry officials."

Testimony issued by the Government Accountability Office with an abstract that begins "Alternative mortgage products (AMPs) can make homes more affordable by allowing borrowers to defer repayment of principal or part of the interest for the first few years of the mortgage. Recent growth in AMP lending has heightened the importance of borrowers' understanding and lenders' management of AMP risks. GAO's report discusses the (1) recent trends in the AMP market, (2) potential AMP risks for borrowers and lenders, (3) extent to which mortgage disclosures discuss AMP risks, and (4) federal and selected state regulatory response to AMP risks. GAO used regulatory and industry data to analyze changes in AMP monthly payments under various scenarios; reviewed available studies; and interviewed relevant federal and state regulators and mortgage industry groups, and consumer groups."

Other written product issued by the Government Accountability Office with an abstract that begins "The federal government plays a significant role in supporting youths with disabilities, many of whom research has shown are less likely than other students to successfully transition from high school to postsecondary education or employment. Federal programs make considerable investments in providing transition services for youths with disabilities, often through state and local agencies. GAO has previously reported problems in how these programs support transition, such as difficulties youths with disabilities may experience in accessing services. To better understand how federal programs interact at the state and local levels to support transitioning youths with disabilities, on November 15, 2005, GAO convened a conference of professionals and state and local program experts who are directly involved with transitioning youths with disabilities in California. While the perspectives offered were limited to one state's experience, California has wide variation in population, industry, disability rates, and employment rates among its counties, and thus may offer lessons to other states about the challenges and successes in serving transitioning youths. This report summarizes the views of panelists on challenges they experienced serving this population during critical transition years, and identifies several practices …

Testimony issued by the Government Accountability Office with an abstract that begins "Business income taxes, both corporate and noncorporate, are a significant portion of federal tax revenue. Businesses also play a crucial role in collecting taxes from individuals, through withholding and information reporting. However, the design of the current system of business taxation is widely seen as flawed. It distorts investment decisions, hurting the performance of the economy. Its complexity imposes planning and record keeping costs, facilitates tax shelters, and provides potential cover for those who want to cheat. Not surprisingly, business tax reform is part of the debate about overall tax reform. The debate is occurring at a time when long-range projections show that, without a policy change, the gap between spending and revenues will widen. This testimony reviews the nation's long term fiscal imbalance and what is wrong with the current system of business taxation and provides some principles that ought to guide the debate about business tax reform. This statement is based on previously published GAO work and reviews of relevant literature."

Testimony issued by the Government Accountability Office with an abstract that begins "The recent information security breach at the Department of Veterans Affairs (VA), in which personal data on millions of veterans were compromised, has highlighted the importance of the department's security weaknesses, as well as the ability of federal agencies to protect personal information. Robust federal security programs are critically important to properly protect this information and the privacy of individuals. GAO was asked to testify on VA's information security program, ways that agencies can prevent improper disclosures of personal information, and issues concerning notifications of privacy breaches. In preparing this testimony, GAO drew on its previous reports and testimonies, as well as on expert opinion provided in congressional testimony and other sources."

Testimony issued by the Government Accountability Office with an abstract that begins "The Department of Housing and Urban Development's (HUD) Federal Housing Administration (FHA) has faced several challenges in recent years, including rising default rates, higher-than-expected program costs, and a sharp decline in program participation. To help FHA adapt to market changes, HUD has proposed a number of changes to the National Housing Act that would raise FHA's mortgage limits, allow greater flexibility in setting insurance premiums, and reduce down-payment requirements. Implementing the proposed reforms would require FHA to manage new risks and estimate the costs of program changes. To assist Congress in considering issues faced by FHA, this testimony provides information from recent reports GAO has issued that address FHA's risk management and cost estimates. Specifically, this testimony looks at (1) FHA's development and use of its mortgage scorecard, (2) FHA's consistent underestimation of program costs, (3) instructive practices for managing risks of new mortgage products, and (4) weaknesses in FHA's management of risks related to loans with down-payment assistance."

Testimony issued by the Government Accountability Office with an abstract that begins "Federal regulation is one of the basic tools of government used to implement public policy. In 1980, the Regulatory Flexibility Act (RFA) was enacted in response to concerns about the effect that regulations can have on small entities, including small businesses, small governmental jurisdictions, and certain small not-for-profit organizations. Congress amended RFA in 1996, and the President issued Executive Order 13272 in 2002, to strengthen requirements for agencies to consider the impact of their proposed rules on small entities. However, concerns about the regulatory burden on small entities persist, prompting legislative proposals such as H.R. 682, the Regulatory Flexibility Improvements Act, which would amend RFA. At the request of Congress, GAO has prepared many reports and testimonies reviewing the implementation of RFA and related policies. On the basis of that body of work, this testimony (1) provides an overview of the basic purpose and requirements of RFA, (2) highlights the main impediments to the Act's implementation that GAO's reports identified, and (3) suggests elements of RFA that Congress might consider amending to improve the effectiveness of the Act. GAO's prior reports and testimonies contain recommendations to improve the …

A letter report issued by the Government Accountability Office with an abstract that begins "Under the administration's National Energy Policy, the Department of Energy (DOE) is promoting nuclear energy to meet increased U.S. energy demand. In 2003, DOE began developing the Next Generation Nuclear Plant, an advanced nuclear reactor that seeks to improve upon the current generation of operating commercial nuclear power plants. DOE intends to demonstrate the plant's commercial application both for generating electricity and for using process heat from the reactor for the production of hydrogen, which then would be used in fuel cells for the transportation sector. The Energy Policy Act of 2005 required plant design and construction to be completed by 2021. GAO was asked to examine (1) the progress DOE has made in meeting its schedule for the Next Generation Nuclear Plant and (2) DOE's approach to ensuring the commercial viability of the project. To meet these objectives, GAO reviewed DOE's research and development (R&D) plans for the project and the reports of two independent project reviews, observed R&D activities, and interviewed DOE, Nuclear Regulatory Commission (NRC), and industry representatives."

Correspondence issued by the Government Accountability Office with an abstract that begins "Beginning in the late nineteenth century the federal government began an effort to assimilate Indians by transferring them from communal tribal existence to individual land ownership. The Act of February 8, 1887, commonly referred to as the General Allotment Act, initiated the federal government's Indian allotment policy. The act authorized the President to allot parcels of land to individual Indians--generally in sizes of 40, 80, or 160 acres--on Indian reservations and on public lands. The act was implemented by the Department of the Interior's (Interior) Bureau of Indian Affairs (BIA) and Bureau of Land Management (BLM). Under this authority, BIA issued millions of acres of individual allotments on Indian reservations, and BLM issued thousands of acres of individual Indian allotments on public lands. However, in 1934, the Indian Reorganization Act largely reversed the federal government's Indian allotment policy and replaced it with a policy that encouraged tribal self-governance. Section 5 of the Indian Reorganization Act also provided the Secretary of the Interior new authority to acquire land, on and off reservations, on behalf of federally recognized tribes or their members. While the Indian Reorganization Act ended BIA's authority …

A letter report issued by the Government Accountability Office with an abstract that begins "The September 11 attacks showed that agencies must balance the need to protect and share sensitive information to prevent future attacks. Agencies classify this information or designate it sensitive but unclassified to protect and limit access to it. The National Archives' Information Security Oversight Office (ISOO) assesses agencies' classification management programs, and in July 2004 and April 2005 recommended changes to correct problems at the Justice Department (DOJ) and Federal Bureau of Investigation (FBI). GAO was asked to examine (1) DOJ's and FBI's progress in implementing the recommendations and (2) the management controls DOJ components have to ensure the proper use of sensitive but unclassified designations. GAO reviewed ISOO's reports and agency documentation on changes implemented and controls in place, and interviewed security program managers at DOJ, its components, and ISOO to examine these issues."

A letter report issued by the Government Accountability Office with an abstract that begins "Because terrorists do not operate on a 9-5 schedule, the Department of Homeland Security (DHS) and its operational components have established information gathering and analysis centers that conduct activities 24 hours a day, 7 days a week, 365 days a year. Staff at these operations centers work to help detect, deter, and prevent terrorist acts. DHS has determined that out of 25 operations centers, four require higher levels of collaboration that can only be provided by personnel from multiple DHS agencies, and other federal, and sometimes state and local, agencies. For these four multi-agency operations centers, this report (1) describes their missions, products, functions, and customers and (2) assesses the extent to which DHS efforts to promote collaboration among the multiple agencies responsible for the centers reflect key practices for enhancing and sustaining collaborative efforts. To do so, GAO visited operations centers, reviewed data and reports from the centers, and interviewed center and other DHS officials."

A letter report issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service's (IRS) effort to modernize its tax administrative and financial systems--Business Systems Modernization (BSM)--has suffered delays and cost overruns due to a number of factors, including inadequate development and management of requirements. Recognizing these deficiencies, IRS created a Requirements Management Office (RMO) to establish policies and procedures for managing requirements. GAO's objectives were to assess (1) whether the office has established adequate requirements development and management policies and procedures and (2) whether BSM has effectively used requirements development and management practices for key systems development efforts."

Correspondence issued by the Government Accountability Office with an abstract that begins "The F-22A is the Air Force's next generation air superiority fighter aircraft. It incorporates a low observable (stealth) and highly maneuverable airframe, advanced integrated avionics, and a new engine capable of sustained supersonic flight without the use of afterburners. It was originally designed to counter threats posed by the Soviet Union and was intended to replace the F-15 fighter in the air-to-air combat role. However, the Air Force now plans to add a more robust ground attack and intelligence- gathering capability not previously envisioned but now considered "necessary" to increase the utility of the aircraft. In December 2005, the Air Force changed designations from the F/A-22 to the F-22A. The aircraft maintained all current capabilities as well as the expanded ground attack capabilities. Officials have initiated a modernization program to develop and integrate these new capabilities. In March 2005, we reported that despite substantial changes to the F-22A program since it started in 1986, Air Force leaders have not developed a new business case for investing billions more dollars to modernize the aircraft. Over time quantities have been reduced, and in recent years both funding and quantities have …

Correspondence issued by the Government Accountability Office with an abstract that begins "Title III, section 366 of the Bob Stump National Defense Authorization Act for Fiscal Year 2003, required the Secretary of Defense to develop a comprehensive plan for the sustainment of training ranges using existing authorities available to the Secretaries of Defense and the military departments to address training constraints caused by limitations on the use of military lands, marine areas, and airspace available both in the United States and overseas. Section 366 also required the Secretary to submit to Congress a report containing the comprehensive training range sustainment plan, the results of an assessment and evaluation of current and future training range requirements, and any recommendations that the Secretary may have for legislative or regulatory changes to address training constraints. It also directed the Secretary of Defense to develop and maintain an inventory of training ranges for each of the armed forces, which identifies all training capacities, capabilities, and constraints at each training range. The Department of Defense (DOD) was to submit both the report and the training range inventory to Congress at the same time the President submitted the budget for fiscal year 2004 and to provide …

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) issued the Mobility Capabilities Study (MCS), which was intended to identify and quantify the mobility capabilities needed to support U.S. strategic objectives into the next decade. The MCS found that projected capabilities are adequate to achieve U.S. objectives with an acceptable level of risk--that is, current U.S. inventory of aircraft, ships, prepositioned assets, and other capabilities are sufficient, in conjunction with host nation support, and assuming planned investments take place. The Senate report accompanying the bill for the fiscal year 2005 Defense Authorization Act required GAO to report on the adequacy and completeness of the MCS. GAO assessed the extent to which the MCS met generally accepted research standards that this type of study would be expected to meet to be considered sound and complete."

A letter report issued by the Government Accountability Office with an abstract that begins "Hurricane Katrina demonstrated difficulties involved in evacuating communities and raised questions about how hospitals and nursing homes plan for evacuations and how the federal government assists. Due to broad-based congressional interest, GAO assessed the evacuation of hospital patients and nursing home residents. Under the Comptroller General's authority to conduct evaluations on his own initiative, GAO examined (1) the challenges hospital and nursing home administrators faced, (2) the extent to which limitations exist in the design of the National Disaster Medical System (NDMS) to assist with patient evacuations, and (3) the federal requirements for hospital and nursing home disaster and evacuation planning. GAO reviewed documents and interviewed federal officials, and interviewed hospital and nursing home administrators and state and local officials in areas affected by Hurricane Katrina in Mississippi and Hurricane Charley in Florida."

Correspondence issued by the Government Accountability Office with an abstract that begins "In creating the Department of Homeland Security (DHS) in the wake of September 11, 2001, some in Congress were concerned that the Department might not be able to conduct acquisitions with sufficient speed, particularly in an emergency. To that end, Congress enacted section 833 of the Homeland Security Act of 2002, which provides DHS with special streamlined acquisition authorities. Before those authorities could be used, however, the Secretary of Homeland Security or a delegate would have to determine in writing that the DHS mission would be seriously impaired without the use of the authorities. The special streamlined acquisition authorities including the following three items. First, increasing the micro-purchase threshold from $2,500 to $7,500. Purchases below the micro-purchase threshold do not require competitive quotes or compliance with the "Buy America" act. Only certain employees would be authorized to make procurements under this authority. Second, increasing the limit on the use of simplified acquisition procedures from $100,000 to $200,000 for contracts awarded and performed within the United States, and to $300,000 for contracts awarded and performed outside the United States. Simplified acquisition procedures permit agencies to use streamlined techniques to …

A letter report issued by the Government Accountability Office with an abstract that begins "Despite periodic price shocks and related energy crises, the United States is even more dependent on crude oil and natural gas than it was almost 30 years ago. And, without dramatic change, the nation will become ever more reliant on imported oil and natural gas with attendant threats to national security. The nation has also become concerned about global warming, which has been linked to carbon dioxide emissions from burning coal and oil. To address these concerns, the Department of Energy (DOE) has funded research and development (R&D) on advanced renewable, fossil, and nuclear energy technologies. GAO examined the (1) R&D funding trends and strategies for developing advanced energy technologies, (2) key barriers to developing and deploying advanced energy technologies, and (3) efforts of the states and six selected countries to develop and deploy advanced energy technologies. GAO reviewed DOE R&D budget data and strategic plans and interviewed DOE officials and scientists, U.S. industry executives, independent experts, and state and foreign government officials."

A letter report issued by the Government Accountability Office with an abstract that begins "The judiciary pays over $900 million in rent annually to GSA for court-related space, and this amount represents a growing proportion of the judiciary's budget. The judiciary's rent payments are deposited into GSA's Federal Buildings Fund (FBF), a revolving fund used to finance GSA's real property services, including the construction and repair of federal facilities under GSA control. In December 2004, the judiciary requested a $483 million dollar permanent, annual rent exemption, which GSA denied, saying that it undermined the intent of FBF and that GSA was unlikely to obtain appropriations to replace lost FBF income. GAO identified (1) recent trends in the judiciary's rent and space occupied and (2) challenges that the judiciary faces in managing its rent costs."

A letter report issued by the Government Accountability Office with an abstract that begins "The National Defense Authorization Act for Fiscal Year 2003 required that the Departments of Veterans Affairs (VA) and Defense (DOD) implement programs referred to as the Joint Incentive Fund (JIF) and the Demonstration Site Selection (DSS) to increase health care resource sharing between the departments. The act requires GAO to report on (1) VA's and DOD's progress in implementing the programs. GAO also agreed with the committees of jurisdiction to report on (2) the actions taken by VA and DOD to strengthen resource sharing and opportunities to improve upon those actions and (3) whether VA and DOD performance measures are useful for evaluating progress toward achieving health care resource-sharing goals."

A letter report issued by the Government Accountability Office with an abstract that begins "Taxpayers unable to fully pay their tax liabilities may apply for an offer in compromise (OIC), an agreement with IRS to pay what they can afford. IRS writes off the rest of the liability. In 2005, IRS accepted over 14,000 offers. Because of concerns about program performance and a new category of offers based on exceptional circumstances, GAO was asked to (1) describe the trends in program's performance and their causes and (2) determine whether IRS's regulations for exceptional circumstance offers are consistent with statute. GAO examined five program objectives: timeliness, quality, accessibility, compliance, and cost."