A letter report issued by the General Accounting Office with an abstract that begins "In its role as the nation's tax collector, the Internal Revenue Service (IRS) has a demanding responsibility in collecting taxes, processing tax returns, and enforcing the nation's tax laws. Since GAO's first audit of IRS's financial statements in fiscal year 1992, a number of weaknesses in IRS's financial management operations have been identified. In related reports, GAO has recommended corrective action to address those weaknesses. Each year as part of the annual audit of IRS's financial statements, GAO not only makes recommendations to address any new weaknesses identified but also follows up on the open weaknesses GAO identified in previous years' audits. The purpose of this report is to assist IRS management in tracking the status of audit recommendations and actions needed to address them."

A letter report issued by the Government Accountability Office with an abstract that begins "The U.S. Department of Veterans Affairs (VA) provided $9 billion in education benefits to service-members and veterans in fiscal year 2010, mostly through the new Post-9/11 GI Bill. In providing education benefits, VA relies on State Approving Agencies (SAA) to approve schools; and on schools to report students' enrollment status. GAO was asked to determine: (1) what is known about the effectiveness of outreach to and support for individuals applying for VA education benefits, particularly those with disabilities; (2) the role of school officials and challenges they face in their role; and (3) how VA monitors and oversees states' and schools' implementation of these benefits. GAO reviewed VA reports and plans, conducted a nationally representative survey of school officials, interviewed VA and state officials in four states, and reviewed recent statutory changes to the Post-9/11 GI Bill."

A letter report issued by the Government Accountability Office with an abstract that begins "In the wake of the 2005 hurricanes in the Gulf Region, GAO and the Department of Homeland Security Office of Inspector General (DHS OIG) initiated a number of audits and investigations addressing the federal government's response to those events. On July 19, 2006, GAO testified on the results of its purchase card work. This report summarizes the testimony and provides recommendations. Department of Homeland Security (DHS) cardholders made thousands of transactions related to hurricane relief operations. GAO analyzed transactions between June and November of 2005 to determine if (1) DHS's control environment and management of purchase card usage were effective; (2) DHS's key internal control activities operated effectively and provided reasonable assurance that purchase cards were used appropriately; and (3) potentially fraudulent, improper, and abusive purchase card activity existed at DHS."

A letter report issued by the General Accounting Office with an abstract that begins "The Transportation Security Administration (TSA), within the Department of Homeland Security, was established to secure the nation's transportation systems, beginning with commercial airports. To meet its mission, TSA has awarded over $8.5 billion in contracts since its creation in 2001. Spending on contracts accounted for 48 percent of TSA's fiscal year 2003 budget. Because of TSA's reliance on contracts to carry out its mission, its acquisition infrastructure-- including oversight, policies and processes, acquisition workforce, and information about its acquisitions--is critical. GAO was asked to review TSA's acquisition infrastructure to assess how well TSA is positioned to carry out its acquisition function."

A letter report issued by the Government Accountability Office with an abstract that begins "Safeguarding nuclear warheads and materials that can be used to make nuclear weapons is a primary national security concern of the United States. Since 1993, the Departments of Energy (DOE) and Defense (DOD) have worked to improve security at sites housing weapons-usable nuclear material and warheads in Russia and other countries. In 1995, DOE established the Materials Protection, Control, and Accounting (MPC&A) program to implement these efforts. GAO examined the (1) progress DOE has made in improving security at nuclear material sites in Russia and other countries, (2) progress DOE and DOD have made in improving security at Russian nuclear warhead sites, and (3) efforts DOE and DOD have undertaken to ensure the continued effective use of U.S.-funded security upgrades. To address these objectives, among other things, GAO analyzed agency documents, conducted interviews with key program officials, and visited four Russian nuclear sites."

A letter report issued by the Government Accountability Office with an abstract that begins "The Trilogy project--initiated in 2001--is the Federal Bureau of Investigation's (FBI) largest information technology (IT) upgrade to date. While ultimately successful in providing updated IT infrastructure and systems, Trilogy was not a success with regard to upgrading FBI's investigative applications. Further, the project was plagued with missed milestones and escalating costs, which eventually totaled nearly $537 million. In light of these events, Congress asked GAO to determine whether (1) internal controls provided reasonable assurance that improper payment of unallowable contractor costs would not be made or would be detected in the normal course of business, (2) payments to contractors were properly supported as a valid use of government funds, and (3) FBI maintained proper accountability for assets purchased with Trilogy project funds."

A letter report issued by the Government Accountability Office with an abstract that begins "U.S. Southern Command (SOUTHCOM) has been cited as having mature interagency processes and coordinating mechanisms. As evidenced by the earthquakes that shook Haiti in January 2010, the challenges that SOUTHCOM faces require coordinated efforts from U.S. government agencies, international partners, and nongovernmental and private organizations. This report (1) assesses the extent that SOUTHCOM exhibits key attributes that enhance and sustain collaboration with interagency and other stakeholders and (2) evaluates SOUTHCOM's approach for developing an organizational structure that facilitates interagency collaboration and positions the command to conduct a full range of missions. To conduct this review, GAO analyzed SOUTHCOM documents, conducted interviews with the command and a number of its partners, and visited three U.S. embassies in the Caribbean and Central and South America."

A letter report issued by the Government Accountability Office with an abstract that begins "The three key federal energy efficiency programs--minimum energy efficiency standards led by the Department of Energy (DOE), EnergyGuide led by the Federal Trade Commission (FTC), and Energy Star led by the Environmental Protection Agency (EPA) with support from DOE--take different approaches to the shared goal of improving the energy efficiency of selected categories of household appliances and consumer electronics. The scope of products covered by these three programs also varies, and a number of products are covered by only one program, while others are covered by two or all three. Examples are as follows:"

A letter report issued by the Government Accountability Office with an abstract that begins "In passing the Food for Peace Act in 2008, Congress authorized up to $22 million annually for fiscal years 2009 to 2012 to the U.S. Agency for International Development (USAID) to improve, monitor, and evaluate the effectiveness and efficiency of nonemergency food aid programs. Congress also required USAID to report on its oversight of these programs and the Comptroller General to review and report to Congress on USAID's report. Through analysis of agency documents; interviews with agency officials, experts, and partners; and visits to Bangladesh and Haiti, this mandated report reviews (1) USAID's plans and actions to improve its monitoring and evaluation of nonemergency food aid programs and (2) the extent to which USAID has integrated its monitoring and evaluation of nonemergency food aid with program management."

A letter report issued by the General Accounting Office with an abstract that begins "An accident at one the nation's commercial nuclear power plants could result in human health and environmental damages. To ensure that funds would be available to settle liability claims in such cases, the Price-Anderson Act requires licensees for these plants to have primary insurance--currently $300 million per site. The act also requires secondary coverage in the form of retrospective premiums to be contributed by all licensees to cover claims that exceed primary insurance. If these premiums are needed, each licensee's payments are limited to $10 million per year and $95.8 million in total for each of its plants. In recent years, limited liability companies have increasingly become licensees of nuclear power plants, raising concerns about whether these companies--by shielding their parent corporations' assets--will have the financial resources to pay their retrospective premiums. GAO was asked to determine (1) the extent to which limited liability companies are the licensees for U.S. commercial nuclear power plants, (2) the Nuclear Regulatory Commission's (NRC) requirements and procedures for ensuring that licensees of nuclear power plants comply with the Price-Anderson Act's liability requirements, and (3) whether and how these procedures differ …

A letter report issued by the General Accounting Office with an abstract that begins "Recent advances in technologies that rely on the use of the radiofrequency spectrum have turned science fiction of the past into reality. Cellular telephones, wireless computer networks, global positioning system receivers, and other spectrum-dependent technologies are quickly becoming as common to everyday life as radios and televisions. Further, these technologies have become critical to a variety of government missions, including homeland security and strategic warfare. However, with the increased demand, the radio-frequency spectrum--a resource that once seemed unlimited--has become crowded and, in the future, may no longer be able to accommodate all users' needs. As a result, there has been a growing debate among spectrum policy leaders about how to use spectrum more efficiently. To help inform these debates, GAO was asked to look at agencies' investments in spectrum efficient technologies and how the nation's spectrum management system may affect the development and adoption of these technologies."

A letter report issued by the Government Accountability Office with an abstract that begins "To assist the Congress in its oversight role, GAO is undertaking a series of reviews on the costs of operations in support of the Global War on Terrorism (GWOT). In related work, GAO is raising concerns about the reliability of the Department of Defense's (DOD) reported cost data and therefore is unable to ensure that DOD's reported obligations for GWOT are complete, reliable, and accurate. In this report, GAO (1) identified funding for GWOT in fiscal years 2004 and 2005, (2) compared supplemental appropriations for GWOT in fiscal year 2004 to the military services' reported obligations, and (3) compared supplemental appropriations for GWOT in fiscal year 2005 to the military services' projected obligations."

A letter report issued by the Government Accountability Office with an abstract that begins "During its audit of the fiscal year 2012 consolidated financial statements of the U.S. government (CFS), GAO identified new and continuing control deficiencies in the Department of the Treasury's (Treasury) and the Office of Management and Budget's (OMB) processes used to prepare the CFS. These control deficiencies contributed to material weaknesses in internal control over the federal government's ability to"

A letter report issued by the Government Accountability Office with an abstract that begins "In 1935 the Indian Arts and Crafts Act was enacted, establishing the Indian Arts and Crafts Board as an entity within the Department of the Interior. A priority of the Board is to implement and enforce the act's provisions to prevent misrepresentation of unauthentic goods as genuine Indian arts and crafts. As the market for Indian arts and crafts grew and the problem of misrepresentation persisted, the act was amended to, among other things, enhance the penalty provisions and strengthen enforcement. GAO was asked to examine (1) what information exists regarding the size of the market and the extent to which items are misrepresented and (2) actions that have been taken to curtail the misrepresentation of Indian arts and crafts and what challenges, if any, exist. In addition, this report provides information on some options available to protect Indian traditional knowledge and cultural expressions. GAO analyzed documents and interviewed international, federal, state, and local officials about the arts and crafts market and enforcement of the act. GAO is making no recommendations in this report. In commenting on a draft of this report, the Departments of Commerce …

A letter report issued by the Government Accountability Office with an abstract that begins "GAO found mixed evidence regarding the extent of a shortage of airline pilots, although regional airlines have reported difficulties finding sufficient numbers of qualified pilots over the past year. Specifically, looking at broad economic indicators, airline pilots have experienced a low unemployment rate—the most direct measure of a labor shortage; however, both employment and earnings have decreased since 2000, suggesting that demand for these occupations has not outstripped supply. Looking forward, industry forecasts and the Bureau of Labor Statistics' employment projections suggest the need for pilots to be between roughly 1,900 and 4,500 pilots per year, on average, over the next decade, which is consistent with airlines' reported expectations for hiring over this period. Yet studies GAO reviewed examining whether the future supply of pilots will be sufficient to meet this need had varying conclusions. Two studies point to the large number of qualified pilots that exists, but who may be working abroad, in the military, or in another occupation, as evidence that there is adequate supply. However, whether these pilots choose to seek employment with U.S. airlines depends on the extent to which pilot job …

A letter report issued by the Government Accountability Office with an abstract that begins "The Environmental Protection Agency's (EPA) Superfund and Resource Conservation and Recovery Act (RCRA) programs were established to clean up hazardous waste sites. Because some sites cannot be cleaned up to allow unrestricted use, institutional controls--legal or administrative restrictions on land or resource use to protect against exposure to the residual contamination--are placed on them. GAO was asked to review the extent to which (1) institutional controls are used at Superfund and RCRA sites and (2) EPA ensures that these controls are implemented, monitored, and enforced. GAO also reviewed EPA's challenges in implementing control tracking systems. To address these issues, GAO examined the use, implementation, monitoring, and enforcement of controls at a sample of 268 sites."

A letter report issued by the Government Accountability Office with an abstract that begins "U.S ports are significant to the U.S. economy, handling more than 2 billion tons of domestic and import/export cargo annually. Since Sept. 11, 2001, much of the national focus on ports' preparedness has been on preventing potential acts of terror, the 2005 hurricane season renewed focus on how to protect ports from a diversity of threats, including natural disasters. This report was prepared under the authority of the Comptroller General to examine (1) challenges port authorities have experienced as a result of recent natural disasters, (2) efforts under way to address these challenges, and (3) the manner in which port authorities plan for natural disasters. GAO reviewed documents and interviewed various port stakeholders from 17 major U.S. ports."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Energy's (DOE) Hanford site in Washington State is one of the most contaminated nuclear waste sites in North America. The Columbia River flows through about 50 miles of the site. Radioactive and hazardous contamination from decades of producing nuclear materials for the nation's defense have migrated through the soil into the groundwater, which generally flows toward the river. In November 2005, GAO reported on the potential for the Hanford site to contaminate the Columbia River. To address continuing concerns, GAO reviewed the status of DOE's efforts to (1) understand the risk to the Columbia River from Hanford site contamination and to deploy effective technologies to address contamination near the river and (2) strengthen the management of its river protection program. To assess DOE's efforts, GAO reviewed numerous reports by DOE and others, and discussed the problem with federal and state regulators and DOE officials."

A letter report issued by the Government Accountability Office with an abstract that begins "Safe and accessible federal courthouses are critical to the U.S. judicial process. The Federal Protective Service (FPS), within the Department of Homeland Security (DHS), the U.S. Marshals Service (Marshals Service), within the Department of Justice (DOJ), the Administrative Office of the U.S. Courts (AOUSC), and the General Services Administration (GSA) are the federal stakeholders with roles related to courthouse security. As requested, this report addresses (1) attributes that influence courthouse security considerations and (2) the extent to which stakeholders have collaborated in implementing their responsibilities and using risk management. GAO analyzed laws and documents, such as security assessments; reviewed GAO's work on key practices for collaboration and facility protection; visited 11 courthouse facilities, selected based on geographic dispersion, age, size, and other criteria; and interviewed agency and judiciary officials. While the results from site visits cannot be generalized, they provided examples of courthouse security activities."

A letter report issued by the Government Accountability Office with an abstract that begins "With a number of challenges facing the nation--including a long-term fiscal imbalance--agencies need to maximize their performance and leverage available resources and authorities to achieve maximum value while managing risk. Examining state efforts to increase the focus on performance and their experiences in responding to recent fiscal stress can offer insights into practices that may assist federal decision makers in addressing the challenges ahead. GAO described for five selected states--Arizona, Maryland, Texas, Virginia, and Washington--legislators' use of performance information in budget deliberations, how performance information helped to inform choices during fiscal stress, challenges these states face in implementing and sustaining their efforts, and the potential for state experiences to inform initiatives to improve the use of performance information at the federal level. Among other factors, these states were selected because they have established histories of performance budgeting efforts and represent a variety of approaches to implementing those efforts."

A letter report issued by the Government Accountability Office with an abstract that begins "Recognizing that millions of acres are at risk from wildland fire, the federal government expends substantial resources on thinning brush, trees, and other potentially hazardous fuels to reduce the fire risk to communities and the environment. However, questions have been raised about how the agencies responsible for wildland fire management--the Department of Agriculture's Forest Service and the Department of the Interior's (Interior) Bureau of Indian Affairs (BIA), Bureau of Land Management (BLM), Fish and Wildlife Service (FWS), and National Park Service (NPS)--allocate their fuel reduction budgets and select projects. GAO was asked to report on the agencies' processes for allocating funds and selecting projects, and on how, if at all, these processes could be improved to better ensure that they contribute to the agencies' overall goal of reducing risk. To obtain this information, GAO visited headquarters and field offices of all five agencies; obtained data on fuel reduction funding and accomplishments; and reviewed previous evaluations of the fuel reduction program."

A letter report issued by the Government Accountability Office with an abstract that begins "Case processing times under the Integrated Disability Evaluation System (IDES) have increased over time, and measures of servicemember satisfaction have shortcomings. Since 2008, annual average processing times for IDES cases have steadily climbed, while the percentage of cases meeting established timeliness goals declined. Average case processing times reached 394 and 420 days for active and reserve component members in fiscal year 2011--compared to goals of 295 and 305 days, respectively, and just 19 percent of active duty and 18 percent of guard or reserve servicemembers completed the process and received benefits within established goals. Of the four phases comprising IDES, the medical evaluation board phase increasingly fell short of timeliness goals, while the physical evaluation board phase, although meeting goals, was taking increasingly more time to complete. With respect to servicemember satisfaction with the IDES process, GAO found shortcomings in how these data are collected and reported, such as unduly limiting who is eligible to receive a survey and computing average satisfaction scores in a manner that may overstate them. Department of Defense (DOD) officials told GAO they are considering alternatives for gauging satisfaction with the …

A letter report issued by the Government Accountability Office with an abstract that begins "The Deficit Reduction Act of 2005 (DRA) reauthorized the Temporary Assistance for Needy Families (TANF) block grant and made modifications expected to strengthen work requirements for families receiving cash assistance through state TANF programs. Both the U.S. Department of Health and Human Services (HHS) and states were required to take steps to implement these changes. Work participation rates, or the proportion of families receiving TANF cash assistance that participated in work activities, are the key performance measure HHS uses to assess state TANF programs. In response to the economic recession that began in 2007, the American Recovery and Reinvestment Act of 2009 (Recovery Act), provided additional TANF funding to eligible states and made additional modifications to TANF. GAO examined (1) How did DRA affect state TANF programs, including work participation rates? (2) How has the recent economic recession affected state TANF programs? (3) How did the Recovery Act affect state TANF programs? To address these questions, GAO analyzed federal TANF data, as well as relevant federal laws, regulations, and guidance; interviewed HHS officials; surveyed all state TANF administrators; and conducted site visits to meet with state …

A letter report issued by the Government Accountability Office with an abstract that begins "Hurricanes Katrina, Rita, and Wilma (the Gulf Coast hurricanes) caused more than $118 billion in estimated property damages across the Gulf Coast region in 2005. The Small Business Administration (SBA) helps individuals and businesses recover from disasters through its Disaster Loan Program. GAO initiated work to determine how well SBA provided victims of the Gulf Coast hurricanes with timely assistance. This report, the first of two, focuses primarily on the Disaster Credit Management System (DCMS) and disaster loan process. Here, GAO evaluates (1) what affected SBA's ability to provide timely disaster assistance and (2) actions SBA took after the disasters to improve its response to disaster victims. In conducting this study, GAO analyzed data on loan applications and assessed key aspects of SBA's acquisition and implementation of DCMS."