A letter report issued by the Government Accountability Office with an abstract that begins "The Dodd-Frank Wall Street Reform and Consumer Protection Act (Dodd-Frank Act) required GAO to report on the relative independence, effectiveness, and expertise of the inspectors general (IG) established by the IG Act of 1978, as amended (IG Act), including IGs appointed by the President with Senate confirmation and those appointed by their agency heads in designated federal entities (DFE). GAO was also required to report on the effect that provisions in the Dodd-Frank Act have on IG independence. The objectives of this report are to provide information as reported by the IGs on (1) the implementation of provisions intended to enhance their independence in the IG Reform Act of 2008 (Reform Act), the IG Act, and the Dodd-Frank Act; (2) their measures of effectiveness, including oversight of American Recovery and Reinvestment Act of 2009 (Recovery Act) funds; and (3) their expertise and qualifications in areas specified by the IG Act. GAO relied primarily on responses to its survey received from 62 IGs established by the IG Act. GAO also obtained information from the President's fiscal year 2011 budget, the IGs' annual report to the President for …

A letter report issued by the Government Accountability Office with an abstract that begins "The National Nuclear Security Administration (NNSA)--a semiautonomous agency within the Department of Energy (DOE)-- proposed in March 2010 a new acquisition strategy that includes consolidating the management and operating (M&O) contracts for two of its eight sites--the Y-12 National Security Complex (Y-12) in Tennessee and the Pantex Plant in Texas--and consolidating all construction projects for all of its sites under a single, enterprise-wide contract. NNSA anticipates that this strategy will reduce costs, enhance mission performance, and improve construction management. NNSA's sites are overseen by colocated federal site offices. GAO was asked to assess NNSA's preliminary proposals for (1) a consolidated M&O contract for Y-12 and Pantex and (2) an enterprise-wide construction contract. GAO reviewed analyses supporting NNSA's acquisition strategy; examined agency directives and guidance; and interviewed DOE, NNSA, and contractor officials."

A letter report issued by the Government Accountability Office with an abstract that begins "Television stations that broadcast at lower power levels were not required to meet the 2009 digital transition deadline for full-power stations. These low-power television stations transmit over a smaller area, and most are less regulated than full-power stations. Low-power television stations use valuable radio frequency spectrum, and the Federal Communications Commission (FCC) noted the stations' digital transition could aid its efforts to clear spectrum for wireless broadband. GAO examined (1) low-power television stations' location and status in transitioning to digital, (2) FCC's steps to transition low-power television stations to digital and whether these stations are facing challenges transitioning to digital, and (3) why low-power television stations were established and the extent to which FCC collects information to determine if low-power television service is meeting FCC's statutory and policy goals. GAO analyzed FCC data and documents, reviewed stakeholder comments, and interviewed agency officials, stakeholders, and low-power television licensees."

A letter report issued by the Government Accountability Office with an abstract that begins "The federal government invests billions in information technology (IT) each year to help agencies accomplish their missions. Federal law, particularly the Clinger-Cohen Act of 1996, has defined the role of Chief Information Officer (CIO) as the focal point for IT management within agencies. Given the longstanding challenges the government faces in managing IT and the continued importance of the CIO, GAO was asked to (1) determine the current roles and responsibilities of CIOs, (2) determine what potential modifications to the Clinger-Cohen Act and related laws could be made to enhance CIOs' authority and effectiveness, and (3) identify key lessons learned by CIOs in managing IT. To do this, GAO administered a questionnaire to 30 CIOs, compared responses to legislative requirements and the results of a 2004 GAO study, interviewed current CIOs, convened a panel of former agency CIOs, and spoke with the Office of Management and Budget's (OMB) Federal CIO."

A letter report issued by the Government Accountability Office with an abstract that begins "For the past 2 years, the Department of Defense (DOD) has been implementing the Weapon Systems Acquisition Reform Act (Reform Act) requirements for systems engineering and developmental testing. These activities are important to DOD's ability to control acquisition costs, which increased by $135 billion over the past 2 years for 98 major defense acquisition programs. GAO was asked to determine (1) DOD's progress in implementing the Reform Act's requirements and (2) whether there are challenges at the military service level that could affect their systems engineering and developmental testing activities. To do this, GAO analyzed implementation status documents, discussed developmental testing office concerns with current and former DOD officials, and analyzed military service workforce growth plans and test range funding data.."

A letter report issued by the Government Accountability Office with an abstract that begins "To support ongoing operations, the Army gives priority to providing personnel to its operating forces over its support organizations, including Training and Doctrine Command (TRADOC).TRADOC performs various functions, such as developing warfighting doctrine and providing training. To help manage its workforce, TRADOC has taken certain actions, such as relying more on contractors and reassigning other staff to be instructors. In a February 2010 memorandum, the TRADOC Commander stated that because of various factors TRADOC's ability to successfully perform its core competencies and functions was increasingly at risk. House Armed Services Committee report 111-491 directed GAO to evaluate the availability of Army trainers. GAO assessed the extent to which TRADOC has (1) identified the number and type of personnel needed to carry out its training mission and (2) evaluated the impact of its workforce management actions on the quality of training. GAO interviewed key Army and TRADOC officials and reviewed relevant doctrine, guidance, curricula, personnel requirements data, and training survey results."

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 trillions of dollars in cross-border financial activity, U.S. tax authorities and others around the world exchange information with each other to administer and enforce compliance with the tax laws of their respective countries. GAO was asked to (1) identify and describe all income tax treaties and other such agreements between the United States and other countries, (2) describe the volume of exchange activity, types of information exchanged between the United States and its treaty partners, and request processing times, and (3) identify opportunities to improve the effectiveness of current U.S. information exchange processes and procedures. GAO analyzed agreement documents, IRS data on information exchanges, and interviewed program officials and the users of exchanged information."

A letter report issued by the Government Accountability Office with an abstract that begins "In August and September 2005, Hurricanes Katrina and Rita devastated large portions of the U.S. Gulf Coast, resulting in nearly 2,000 deaths and severe damage to 305,000 houses and apartments. Thousands of families relocated to communities throughout the United States and enrolled their children in local public or private schools. Some families who remained in the devastated areas enrolled their children in schools other than their home schools because their home schools had been seriously damaged or destroyed. Congress appropriated $880 million for the Temporary Emergency Impact Aid for Displaced Students (Emergency Impact Aid) program to assist local educational agencies (school districts) and private schools with the costs of educating these displaced students. Funds were for costs incurred during the 2005-2006 school year, and could be used for a variety of purposes, including compensating teachers, purchasing curriculum materials, leasing portable classrooms, providing counseling services, and covering reasonable transportation costs. The U.S. Department of Education (Education) awarded Emergency Impact Aid funds to 49 states and the District of Columbia based on the count of displaced students enrolled on quarterly dates selected by each state, as reported by …

A letter report issued by the Government Accountability Office with an abstract that begins "The United States has exported special nuclear material, including enriched uranium, and source material such as natural uranium under nuclear cooperation agreements. The United States has 27 nuclear cooperation agreements for peaceful civilian cooperation. Under the U.S. Atomic Energy Act of 1954 (AEA), as amended, partners are required to guarantee the physical protection of U.S. nuclear material. GAO was asked to (1) assess U.S. agency efforts to account for U.S. nuclear material overseas, (2) assess the Department of Energy's (DOE) and U.S. agencies' efforts to evaluate the security of U.S. material overseas, and (3) describe DOE's activities to secure or remove potentially vulnerable U.S. nuclear material at partner facilities. GAO analyzed agency records and interviewed DOE, Nuclear Regulatory Commission (NRC), Department of State (State), and partner country officials. This report summarizes GAO's classified report issued in June 2011."

A letter report issued by the Government Accountability Office with an abstract that begins "Flight delays and cancellations are disruptive and costly for passengers, airlines, and the economy. Long tarmac delays have created hardships for some passengers. To enhance passenger protections in the event of flight disruptions, the U.S. Department of Transportation (DOT) recently introduced passenger protection regulations, including a rule that took effect in April 2010 designed to prevent tarmac delays more than 3 hours (the tarmac delay rule), as well as other efforts to improve passenger welfare. As requested, this report addresses (1) whether flight delays and cancellations differ by community size; (2) how DOT's tarmac delay rule has affected passengers and airlines; and (3) how passenger protection requirements in the United States, Canada, and the European Union (EU) affect passengers and airlines. GAO analyzed DOT data, including through the use of regression models, as well as data from FlightStats, a private source of flight performance information. GAO also reviewed documents and interviewed government, airline, and consumer group officials in the United States, Canada, and the EU."

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

A letter report issued by the Government Accountability Office with an abstract that begins "GAO has designated the Department of Defense's (DOD) management of support infrastructure as a high risk area, in part because of challenges in reducing excess infrastructure. Operating and maintaining excess facilities consumes resources that could be eliminated from DOD's budget or used for other purposes. In response to direction in House Report 111-491, GAO reviewed DOD's (1) progress toward meeting demolition program targets for fiscal years 2008 through 2013; (2) facility utilization information--a source for identifying additional excess facilities; and (3) plans for managing and disposing of excess facilities after fiscal year 2013. GAO analyzed information on excess facilities, completed demolitions, and underutilized facilities in DOD's real property inventory database; reviewed DOD's plans for demolition after the on-going program ends; and conducted site visits to selected military installations."

A letter report issued by the Government Accountability Office with an abstract that begins "Asbestos litigation arose out of millions of Americans' lengthy occupational exposure to asbestos which is linked to malignant and nonmalignant diseases. To date, about 100 companies have declared bankruptcy at least partially due to asbestos-related liability. In accordance with Chapter 11 and 524(g) of the federal bankruptcy code, a company may transfer its liabilities and certain assets to an asbestos personal injury trust, which is then responsible for compensating present and future claimants. Since 1988, 60 trusts have been established to pay claims with about $37 billion in total assets. GAO was asked to examine asbestos trusts set up pursuant to 524(g). This report addresses: (1) How much asbestos trusts have paid in claims and how trusts are administered, (2) How trust claim and payment information is made available to outside parties, and (3) Stakeholder--plaintiff and defense attorneys, trust officials, and other interested parties--views on whether more trust and claimant information should be made available to outside parties and efforts to change the trust system and processes. GAO analyzed trust agreements for 44 of 60 trusts and trust distribution procedures for 52 of 60 trusts, as …

A letter report issued by the Government Accountability Office with an abstract that begins "The Federal Highway Administration's (FHWA) on-the-job training program-- a relatively small part of the federal aid highway program--requires states to implement job training programs to provide traditionally underrepresented groups with opportunities in highway construction. To increase the effectiveness of state job training programs, FHWA grants up to $10 million annually for supportive services, such as job placement assistance. This report examines the extent to which (1) FHWA's job training program enhances training and career opportunities for these groups, (2) FHWA oversees the job training programs, and (3) supportive services provide assistance to these programs. To address these topics GAO reviewed federal legislation, good management practices identified in prior GAO reports, FHWA documents, and proposals and reports submitted by states. GAO conducted an in-depth examination of these efforts in four states, and interviewed a cross-section of FHWA staff, state officials, and industry groups."

A letter report issued by the Government Accountability Office with an abstract that begins "The Health Resources and Services Administration (HRSA), within in the Department of Health and Human Services (HHS), oversees the 340B Drug Pricing Program, through which participating drug manufacturers give certain entities within the health care safety net--known as covered entities--access to discounted prices on outpatient drugs. Covered entities include specified federal grantees and hospitals. The number of covered entity sites has nearly doubled in the past 10 years to over 16,500. The Patient Protection and Affordable Care Act (PPACA) mandated that GAO address questions related to the 340B program. GAO examined: (1) the extent to which covered entities generate 340B revenue, factors that affect revenue generation, and how they use the program; (2) how manufacturers' distribution of drugs at 340B prices affects covered entities' or non-340B providers' access to drugs; and (3) HRSA's oversight of the 340B program. GAO reviewed key laws and guidance, analyzed relevant data, and conducted interviews with 61 340B program stakeholders selected to represent a range of perspectives, including HRSA, 29 covered entities, 10 manufacturers and representatives, and 21 others. Selection of stakeholders was judgmental and thus, responses are not generalizable."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) has been required to prepare audited annual financial statements since 1997 but to date, has not been able to meet this requirement. The National Defense Authorization Act of Fiscal Year 2010 mandated that DOD be prepared to validate [certify] that its consolidated financial statements are audit-ready by September 30, 2017. In May 2010, DOD issued its Financial Improvement and Audit Readiness (FIAR) Guidance to provide a methodology for DOD components to follow to develop and implement their Financial Improvement Plans (FIPs) for achieving audit readiness. The DOD FIP is a framework for planning and tracking the steps and supporting documentation. GAO was asked to assess the FIP methodology provided in the FIAR Guidance, the development and implementation of selected components' FIPs, and DOD's monitoring and oversight of the FIP process. To do this, GAO analyzed the FIAR Guidance, reviewed two selected FIPs--Navy Civilian Pay and Air Force Military Equipment--and reviewed relevant documentation and interviewed DOD and component officials.."

A letter report issued by the Government Accountability Office with an abstract that begins "The Rail Safety Improvement Act of 2008 (RSIA) overhauled requirements for how much time certain freight railroad workers can spend on the job (called "hours of service"). Changes included limiting the number of consecutive days on duty before rest is required, increasing minimum rest time from 8 to 10 hours, and requiring rest time to be undisturbed. RSIA also provided for pilot projects and waivers. RSIA's changes became effective for freight railroads in July 2009. GAO was asked to assess (1) the impact of these changes on covered train and engine (T&E) employees, including implications for fatigue, (2) the impact of the changes on the rail industry, and (3) actions the Federal Railroad Administration (FRA) has taken to oversee compliance with hours of service requirements and implement RSIA provisions for pilot projects and waivers. To perform this work, GAO analyzed covered employee work schedules and used models to assess fatigue, surveyed the railroad industry, analyzed FRA inspection and enforcement data, and interviewed federal and railroad officials as well as fatigue and sleep experts."

A letter report issued by the Government Accountability Office with an abstract that begins "Federal funding for highways is provided to the states mostly through a series of grant programs known as the Federal-Aid Highway Program, administered by the Department of Transportation's (DOT) Federal Highway Administration (FHWA). In 2005, the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users (SAFETEA-LU) authorized $197.5 billion for the Federal-Aid Highway Program for fiscal years 2005 through 2009. The program operates on a "user pay" system, wherein users contribute to the Highway Trust Fund through fuel taxes and other fees. The distribution of funding among the states has been a contentious issue. States that receive less than highway users contribute are known as "donor" states and states that receive more than users contribute are known as "donee" states. GAO was asked to examine for the SAFETEA-LU period (1) how contributions to the Highway Trust Fund compared with the funding states received, (2) what provisions were used to address rate-of-return issues across states, and (3) what additional factors affect the relationship between contributions to the Highway Trust Fund and the funding states receive. To conduct this review, GAO obtained and analyzed data from …

A letter report issued by the Government Accountability Office with an abstract that begins "Since 2002, DOD obligated at least $166.6 billion on contracts supporting reconstruction and stabilization efforts in Iraq and Afghanistan. Many of these contingency contracts, in particular those awarded in Iraq, need to be closed. Contract closeout is a key step to ensure the government receives the goods and services it purchased at the agreed upon price and, if done timely, provides opportunities to use unspent funds for other needs and reduces exposure to other financial risks. To assess DOD's efforts to close its Iraq contracts, GAO examined the (1) number of contracts that are eligible for closeout and the extent to which they will be closed within required time frames, (2) factors contributing to contracts not being closed within required time frames, (3) steps DOD took to manage the financial risks associated with not closing contracts within required time frames, and (4) extent to which DOD captured and implemented lessons learned from closing its Iraq contracts. GAO reviewed contingency contracting guidance, analyzed contract and closeout data for contracts awarded between fiscal years 2003 and 2010, and interviewed DOD officials from six organizations responsible for awarding or …

A letter report issued by the Government Accountability Office with an abstract that begins "The 40 poorest countries in the world, known as low-income countries (LICs), have been negatively impacted by successive food, fuel, and financial crises since 2007. In response, international financial institutions (IFI), including the World Bank and International Monetary Fund (IMF), have taken actions to increase financial assistance for affected countries. Between 2008 and 2010, Congress appropriated $3.3 billion to the World Bank's International Development Association, which funds development programs in LICs. Congress also authorized the U.S. representative at the IMF to vote to approve the sale of some of the IMF's gold to increase lending to LICs. LICs' ability to repay debt remains important as financing levels rise and decisions are made about the mix of loans and grants they receive. GAO was asked to examine (1) the economic impact of the crises on LICs, (2) IFIs' responses and reported results, and (3) IFIs' assessment of the impact of the crises on LICs' ability to repay their debt. GAO analyzed documents and information from the World Bank and the IMF, including data on macroeconomic indicators, financial commitments, and debt analyses. GAO interviewed staff from the World …

A letter report issued by the Government Accountability Office with an abstract that begins "Recently, concerns have arisen about the use of certain financial derivatives to avoid or evade tax obligations. As requested, this report (1) identifies and evaluates how financial derivatives can be used to avoid or evade tax liability or achieve differing tax results in economically similar situations, (2) evaluates Internal Revenue Service (IRS) actions to address the tax effects of investments in financial derivatives through guidance, and (3) evaluates IRS actions to identify financial derivative products and trends through information from other agencies. GAO reviewed research and IRS documents and interviewed IRS and, Department of the Treasury (Treasury) officials and other experts. GAO analyzed the completion of financial derivative projects on the agencies' Priority Guidance Plans (PGP) from 1996 to 2010."

A letter report issued by the Government Accountability Office with an abstract that begins "Composite materials, made by combining materials such as carbon fibers with epoxy, have been used in airplane components for decades. Although composites are lighter and stronger than most metals, their increasing use in commercial airplane structures such as the fuselage and wings has raised safety concerns. Boeing's 787 is the first mostly composite large commercial transport airplane to undergo the certification process. The Federal Aviation Administration (FAA) and the European Aviation Safety Agency (EASA) certify new airplane designs and evaluate the airworthiness of novel features--like composite structures--against existing safety standards, which are often based on the performance of metallic airplanes. In August 2011, FAA and EASA certified the 787, which is expected to enter commercial service in the fall of 2011. GAO was asked to review FAA's and EASA's certification processes and FAA's oversight of the composite airplanes once they enter service. GAO examined how FAA and EASA assessed the use of composite materials in the Boeing 787 fuselage and wings, and the extent to which FAA has addressed safety-related concerns associated with the repair and maintenance of composite airplanes. GAO reviewed certification documentation, conducted a …

A letter report issued by the Government Accountability Office with an abstract that begins "The United States and other member states have long-standing concerns about the management and operations of the Food and Agriculture Organization (FAO), a United Nations (UN) specialized agency charged with leading international efforts to defeat hunger. After an external evaluation found that FAO needed to reform, FAO adopted its reform plan, called the Immediate Plan of Action for FAO Renewal (IPA), which includes 272 action items. This report examines (1) the methodology that FAO uses to report on the status of its reform plan, (2) factors that affect FAO's ability to implement its reform plan, and (3) actions the United States has undertaken to support FAO reform efforts. GAO analyzed FAO documents, including FAO's most recent 2010 IPA progress report; interviewed U.S. and UN officials, and representatives of FAO member states; and analyzed 30 IPA action items from FAO's reform plan."