Correspondence issued by the Government Accountability Office with an abstract that begins "To raise private savings for workers' retirement, federal law provides tax incentives for contributions to pension plans. Company sponsors of private defined benefit (DB) pension plans can claim a tax deduction for their contribution amount to a tax-qualified pension plan, and employees' taxes on contributions and investment earnings are deferred until they retire and start receiving benefit payments. To achieve and maintain tax-qualified status, DB plans must comply with multiple federal requirements that are designed to ensure that executives and other highly compensated employees (HCE) do not receive excessively high benefits, both in an absolute sense and relative to nonhighly compensated employees (NHCE). These include limits on total benefit levels, limits on the amount of compensation that can be included in determining benefit levels, and limits on disparities in benefits between HCEs and NHCEs. The goal of the nondiscrimination requirements is to encourage expanded coverage and greater distribution of benefits between the highly paid and workers at lower earnings levels. To demonstrate compliance, plan sponsors may use an IRS preapproved plan or develop a customized plan, which must pass general nondiscrimination tests. These tests generally require a plan …

A statement of record issued by the Government Accountability Office with an abstract that begins "A breakdown in information sharing was a major factor contributing to the failure to prevent the September 11, 2001, terrorist attacks. Since then, federal, state, and local governments have taken steps to improve sharing. This statement focuses on government efforts to (1) establish the Information Sharing Environment (ISE), a government-wide approach that facilitates the sharing of terrorism-related information; (2) support fusion centers, where states collaborate with federal agencies to improve sharing; (3) provide other support to state and local agencies to enhance sharing; and (4) strengthen use of the terrorist watchlist. GAO's comments are based on products issued from September 2010 through July 2011 and selected updates in September 2011. For the updates, GAO reviewed reports on the status of Department of Homeland Security (DHS) efforts to support fusion centers, and interviewed DHS officials regarding these efforts. This statement also includes preliminary observations based on GAO's ongoing watchlist work. For this work, GAO is analyzing the guidance used by agencies to nominate individuals to the watchlist and agency procedures for screening individuals against the list, and is interviewing relevant officials from law enforcement and intelligence …

Correspondence issued by the Government Accountability Office with an abstract that begins "Based on data reviewed from BLM's Bond Review Report, mine operators had provided financial assurances valued at approximately $1.5 billion to guarantee reclamation costs for 1,365 hardrock operations on federal land managed by BLM. We determined that 57 hardrock operations had inadequate financial assurances--amounting to about $24 million less than needed to fully cover estimated reclamation costs. Nevada had the largest number of hardrock mining operations and the largest number of inadequate financial assurances. As we have reported, BLM has taken some steps to strengthen and improve its management of hardrock financial assurances but has not yet addressed the issues we identified in 2008 regarding how the Bond Review Report calculates the total value of those financial assurances that are inadequate. To improve its management of hardrock financial assurances, BLM in 2009 issued IM 2009-153, which, among other things, directs periodic review of reclamation cost estimates for all ongoing operations to ensure the current cost estimate and the amount of the required financial assurance continue to meet applicable regulatory requirements. However, we found that only two BLM state offices--Montana and Wyoming--fully implemented IM 2009-153 by conducting timely reviews …

Correspondence issued by the Government Accountability Office with an abstract that begins "The National Aeronautics and Space Administration (NASA) procures most of its goods and services through contracts, and it terminates very few of them. In fiscal year 2010, for example, NASA's procurements, ranging from small contracts for human resources consulting services to multimillion dollar contracts to build and operate spacecraft, totaled approximately $17.4 billion, representing about 83.4 percent of the agency's obligations that year. That same year, it terminated 28 of 16,343 active contracts and orders--a termination rate of about .17 percent. This rate is about the same--less than 0.2 percent--for each of the past 5 fiscal years. NASA contract terminations--the complete or partial cancellation of work under a contract before the contract's period of performance ends--are rare but could become more common in the future. The federal government is facing real fiscal limitations and will have to make difficult choices about upcoming priorities. This reality makes it more important than ever that NASA manage its projects as efficiently and effectively as possible and within its budget. This is a struggle for NASA. Our work has shown that NASA's large-scale projects tend to cost more and take longer to …

Testimony issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service (IRS) and foreign tax administrators face similar issues regardless of the particular provisions of their laws. These issues include, for example, helping taxpayers prepare and file returns, and assuring tax compliance. GAO was asked to describe (1) how foreign tax administrators have approached issues that are similar to those in the U.S. tax system and (2) whether and how the IRS identifies and adopts tax administration practices used elsewhere. To do this, GAO reviewed documents and interviewed six foreign tax administrators as well as tax experts, tax practitioners, taxpayers, and trade group representatives. GAO also examined documents and met with IRS officials. This preliminary information is based on GAO's ongoing work for the Committee to be completed at a later date."

A publication issued by the Government Accountability Office with an abstract that begins "The Environmental Protection Agency (EPA) faces a number of management and budgetary challenges, which are particularly important as Congress seeks to decrease the cost of government while improving its performance. EPA operates in a highly complex and controversial regulatory arena, and its policies and programs affect virtually all segments of the economy, society, and government. From fiscal years 2000 through 2010, the agency's budget rose in nominal terms from $7.8 billion to $10.4 billion, but has remained relatively flat over this period in real terms. This testimony highlights some of the major management challenges and budgetary issues facing a range of EPA programs and activities today. This testimony focuses on (1) management of EPA's workload, workforce, and real property; (2) coordination with other agencies to more effectively leverage limited resources; and (3) observations on the agency's budget justifications. This testimony is based on prior GAO products and analysis.."

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses highlights of GAO's report on the Environmental Protection Agency's (EPA) implementation of requirements for determining whether additional drinking water contaminants warrant regulation. The number of potential drinking water contaminants is vast--as many as tens of thousands of chemicals may be used across the country, and EPA has identified more than 6,000 chemicals that it considers to be the most likely source of human or environmental exposure. The potential health effects of exposure to most of these chemicals, and the extent of their occurrence in drinking water, are unknown. Under 1996 amendments to the Safe Drinking Water Act, every 5 years EPA is to determine for at least five contaminants whether regulation is warranted, considering those that present the greatest public health concern. EPA issued final regulatory determinations in 2003 and 2008 on a total of 20 contaminants, deciding in each case not to regulate. EPA did not recommend any new contaminants for regulation until February 2011, when it reversed its controversial 2008 preliminary decision to not regulate perchlorate, an ingredient in rocket fuel and other products. This statement summarizes our report being released today that …

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses our work on mortgage servicing issues. With record numbers of borrowers in default and delinquent on their loans, mortgage servicers--entities that manage home mortgage loans--are initiating large numbers of foreclosures throughout the country. As of December 2010, an estimated 4.6 percent of the about 50 million first-lien mortgages outstanding were in foreclosure--an increase of more than 370 percent since the first quarter of 2006, when 1 percent were in foreclosure. Beginning in September 2010, several servicers announced that they were halting or reviewing their foreclosure proceedings throughout the country after allegations that the documents accompanying judicial foreclosures may have been inappropriately signed or notarized. The servicers subsequently resumed some foreclosure actions after reviewing their processes and procedures. However, following these allegations, some homeowners challenged the validity of foreclosure proceedings against them. Questions about whether documents for loans that were sold and packaged into mortgage-backed securities were properly handled prompted additional challenges. This statement focuses on (1) the extent to which federal laws address mortgage servicers' foreclosure procedures and federal agencies' authority to oversee servicers' activities and the extent of past oversight; (2) federal agencies' current …

Testimony issued by the Government Accountability Office with an abstract that begins "Financial literacy plays an important role in helping ensure the financial health and stability of individuals, families, and our broader national economy. Economic changes in recent years have highlighted the need to empower Americans to make informed financial decisions, yet evidence indicates that many U.S. consumers could benefit from a better understanding of financial matters. For example, recent surveys indicate that many consumers have difficulty with basic financial concepts and do not budget. This testimony discusses (1) the state of the federal government's approach to financial literacy, (2) observations on overall strategies for addressing financial literacy, and (3) the role GAO can play in addressing and raising awareness on this issue. This testimony is based largely on prior and ongoing work, for which GAO conducted a literature review; interviewed representatives of organizations that address financial literacy within the federal, state, private, nonprofit, and academic sectors; and reviewed materials of the Financial Literacy and Education Commission. While this statement includes no new recommendations, in the past GAO has made a number of recommendations aimed at improving financial literacy efforts.."

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses the Centers for Medicare and Medicaid Services' (CMS) efforts to protect the integrity of the Medicare and Medicaid programs, particularly through the use of information technology to help improve the detection of fraud, waste, and abuse in these programs. CMS is responsible for administering the Medicare and Medicaid programs and leading efforts to reduce improper payments of claims for medical treatment, services, and equipment. Improper payments are overpayments or underpayments that should not have been made or were made in an incorrect amount; they may be due to errors, such as the inadvertent submission of duplicate claims for the same service, or misconduct, such as fraud or abuse. The Department of Health and Human Services reported about $70 billion in improper payments in the Medicare and Medicaid programs in fiscal year 2010. Operating within the Department of Health and Human Services, CMS conducts reviews to prevent improper payments before claims are paid and to detect claims that were paid in error. These activities are predominantly carried out by contractors who, along with CMS personnel, use various information technology solutions to consolidate and analyze data to …

Correspondence issued by the Government Accountability Office with an abstract that begins "In order to satisfy the requirement in the Ike Skelton National Defense Authorization Act for Fiscal Year 2011 to report on the security of the southwest land border of the United States, we briefed Congress on July 12, 2011, with our preliminary observations. This is our final report to Congress on the Department of Defense (DOD) issues we addressed in response to the mandate. As directed by the mandate, we assessed: (1) what is known about the costs and benefits of an increased DOD role to help achieve operational control over the southwest land border, including the deployment of additional units, the National Guard, or other DOD personnel; increased use of ground-based mobile surveillance systems by military personnel; and use of additional mobile patrols by military personnel, particularly in rural, high-trafficked areas; and (2) what is known about the costs and benefits of an increased deployment of additional unmanned aerial systems and manned aircraft to provide surveillance; as well as the impact of any increased deployment of unmanned aerial systems or manned aircraft on national airspace use and availability.."

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses issues related to possible changes to the Federal Employees' Compensation Act (FECA) program, a topic that we have reported on in the past. At the end of chargeback year 2010, the FECA program, administered by the Department of Labor (Labor) paid more than $1.88 billion in wage-loss compensation, impairment, and death benefits, and another $898.1 million for medical and rehabilitation services and supplies. Currently, FECA benefits are paid to federal employees who are unable to work because of injuries sustained while performing their federal duties, including those who are at or older than retirement age. Concerns have been raised that federal employees on FECA receive benefits that could be more generous than under the traditional federal retirement system and that the program may have unintended incentives for beneficiaries to remain on the FECA program beyond the traditional retirement age. Over the past 30 years, there have been various proposals to change the FECA program to address this concern. Recent policy proposals to change the way FECA is administered for older beneficiaries share characteristics with past proposals we have discussed in prior work. In August 1996, …

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses child fatalities from maltreatment. Every year, children in the United States die after being physically abused, severely neglected, or otherwise maltreated, frequently at the hands of their parents or others who are entrusted with their care. Infants and toddlers are the most vulnerable to such abuse and neglect. According to estimates by the National Child Abuse and Neglect Data System (NCANDS), 1,770 children in the United States died from physical abuse or other forms of maltreatment in fiscal year 2009. Some experts believe that more children have died from maltreatment than are captured in this estimate and that there are inconsistencies and limitations in the data that states collect and report to NCANDS. In addition, many more children are severely harmed and may nearly die from maltreatment, but NCANDS does not collect data specifically on near-fatalities. The Department of Health and Human Services (HHS) maintains NCANDS, which is a voluntary state data-reporting system. HHS provides oversight of state child welfare systems, and in all states, child protective services (CPS) is part of the child welfare system. When state CPS investigators determine that a child's death …

A publication issued by the Government Accountability Office with an abstract that begins "In the wake of increased product recalls in 2007-2008, Congress passed the Consumer Product Safety Improvement Act of 2008 (CPSIA). Among other things, CPSIA requires the Consumer Product Safety Commission (CPSC) to establish a database on the safety of consumer products that is publicly available, searchable, and accessible through the CPSC Web site. In response, CPSC launched SaferProducts.gov in March 2011. The Department of Defense and Full Year Continuing Appropriations Act of 2011 requires GAO to report on the data collected by CPSC in its safety information database. This report examines (1) the information required for submitting a report of harm to SaferProducts.gov, (2) the information used to identify the product and to allow CPSC to review manufacturer claims of material inaccuracy in a report of harm, and (3) the length of time CPSC takes to review a manufacturer's claim that a report contains materially inaccurate information. To do this work, GAO analyzed agency data, regulations, and CPSC program documentation and interviewed CPSC staff and various industry and consumer representatives."

Testimony issued by the Government Accountability Office with an abstract that begins "The federal government anticipates spending $79 billion on information technology (IT) in fiscal year 2011. The Office of Management and Budget (OMB) plays a key role in overseeing the implementation and management of federal IT investments. Given the size of these investments and their importance to the health, economy, and security of the nation, it is critical for OMB and federal agencies to provide appropriate program oversight and ensure adequate transparency. Over the past several years, GAO has issued a number of reports and testimonies on OMB's initiatives to improve troubled projects, justify IT investments, and use project management tools. Partly in response to this prior work, in 2009 OMB deployed a public Web site--known as the IT Dashboard--that provides detailed information on approximately 800 major federal IT investments, including assessments of these investments' performance against cost and schedule targets (referred to as ratings). GAO was asked to testify on OMB's key efforts to improve the oversight and management of federal IT investments through the use of the Dashboard and other efforts. To prepare this statement, GAO drew on previously published work on IT investments, including OMB's Dashboard, …