Guidance issued by the Government Accountability Office with an abstract that begins "This publication supersedes AFMD-2.1.1, A Glossary of Terms Used in the Federal Budget Process (Exposure Draft), January 1993. It fulfills part of GAO's responsibility to publish standard terms, definitions, and classifications for the government's fiscal, budget, and program information. It was developed in cooperation with the Secretary of the Treasury and the Directors of the Office of Management and Budget and the Congressional Budget Office. This glossary is a basic reference document for the Congress, federal agencies, and others interested in the federal budget-making process. Like previous editions, this revision emphasizes budget terms, but relevant economic and accounting terms are also defined to help the user appreciate the dynamics of the budget process and its relationship to other key activities (e.g., financial reporting). It also distinguishes between any differences in budgetary and nonbudgetary meanings of terms."

A letter report issued by the Government Accountability Office with an abstract that begins "Recent legislative and regulatory changes have addressed the relationship between auditor-provided tax services and auditor independence. At this time, the federal regulatory community is exploring further changes. To contribute to the discussion surrounding these changes, GAO's objectives were to determine (1) according to Internal Revenue Service (IRS) data, how many Fortune 500 companies obtained tax shelter services from their auditor; (2) according to IRS data, in how many Fortune 500 companies did the auditor provide the services to individual company officers or directors; and (3) whether selected Fortune 500 case study companies changed how they obtain tax services from their auditor in recent years. For the first two objectives, GAO used IRS and Standard and Poor's data after finding they were sufficiently reliable for our work. GAO counted a company, officer, or director as obtaining a tax shelter service from the company's external auditor when an auditor that IRS identified as promoting a tax shelter also audited the company in at least one year that the shelter was in effect. For the third objective, independent of any IRS information, GAO selected case studies on the basis …

A letter report issued by the Government Accountability Office with an abstract that begins "In 1990, Congress established an investor visa category, referred to as EB-5, whereby immigrants are granted conditional residence and after 2 years, permanent residence status in the United States if they invest in a commercial enterprise that will benefit the U.S. economy and create at least 10 full-time jobs. The Basic Pilot Program Extension and Expansion Act of 2003 (P.L. 108-156) mandates that GAO provide certain information regarding the EB-5 employment category. In response to the mandate, this report provides information on immigrant participation, including the number of participants, their countries of origin, and the number who sought U.S. citizenship. Also, this report includes information about the types of business established and where they were established."

A letter report issued by the Government Accountability Office with an abstract that begins "On May 13, 2005, the Secretary of Defense submitted proposed base realignment and closure (BRAC) actions to an independent commission for its review. The Commission must submit its recommendations to the President by September 8, 2005, for his acceptance or rejection in their entirety. Congress has final action to accept or reject these recommendations in their entirety later this year. The law requires that GAO issue a report on the Department of Defense's (DOD) recommendations and selection process by July 1, 2005. GAO's objectives were to (1) determine the extent to which DOD's proposals achieved its stated BRAC goals, (2) analyze whether the process for developing recommendations was logical and reasoned, and (3) identify issues with the recommendations that may warrant further attention. Time constraints limited GAO's ability to examine implementation details of most of the individual recommended actions."

Correspondence issued by the Government Accountability Office with an abstract that begins "To address homeland defense needs and comply with government direction that agencies use the electromagnetic spectrum more efficiently, the Department of Defense (DOD) is deploying new Land Mobile Radios to military installations across the country. The new Land Mobile Radios operate in the same frequency range--380 Megahertz (MHz) to 399.9 MHz--as many unlicensed low-powered garage door openers, which have operated in this range for years. While DOD has been the authorized user of this spectrum range for several decades, their use of Land Mobile Radios between 380 MHz and 399.9 MHz is relatively new. With DOD's deployment of the new radios and increased use of the 380 MHz-399.9 MHz range of spectrum, some users of garage door openers have experienced varying levels of inoperability that has been attributed to interference caused by the new radios. Nevertheless, because garage door openers operate as unlicensed devices, they must accept any interference from authorized spectrum users. This requirement stems from Part 15 of the Federal Communications Commission (FCC) regulations. Garage door openers and other unlicensed devices are often referred to as "Part 15 devices." Congress requested that GAO review the potential …

Other written product issued by the Government Accountability Office with an abstract that begins "Efforts to better align and integrate budget and performance information raises many issues, including the question of budget structure--should appropriations accounts or congressional budget justifications or both be restructured to tighten the link between resources and performance? If so, how and to what extent? The administration elevated attention to this issue by including budget restructuring as part of the President's Management Agenda in 2001. To provide an overview of the various budget restructuring efforts underway in the federal government, GAO: (1) summarized steps taken by the Office of Management and Budget (OMB) and nine selected agencies to better align their budgets with performance and to better capture the cost of performance in the budget; (2) discussed the potential implications of these efforts for congressional oversight and executive branch managerial flexibility and accountability; (3) described the experiences and implementation challenges associated with these efforts; and (4) identified lessons learned that can provide insights useful in considering current and future budget restructuring efforts."

A letter report issued by the Government Accountability Office with an abstract that begins "The Social Security Statement is the federal government's main document for communicating with more than 140 million workers about their Social Security benefits. By law, the statement must show an individual's annual earnings, payments into Social Security and Medicare, and projected benefits. The Social Security Administration also uses the statement to explain the various types of Social Security benefits and to encourage greater financial planning for retirement. GAO conducted a review to examine (1) how well recipients understand the current statement, (2) how the Social Security Administration is evaluating the statement's understandability, and (3) the promising practices used by private sector companies and other industrial countries. GAO's information was obtained from its national survey and focus groups of statement recipients, a firm that evaluates benefit statements, officials from three other countries (Canada, Sweden, and the United Kingdom), and other experts from the private sector."

A letter report issued by the Government Accountability Office with an abstract that begins "To conduct operations in littorals--shallow coastal waters--the Navy plans to build a new class of surface warship: the Littoral Combat Ship (LCS). LCS is being designed to accomplish its missions through systems operating at a distance from the ship, such as helicopters and unmanned vehicles, and that will be contained in interchangeable mission packages. The Navy is using an accelerated approach to buy the LCS, building the ships in "flights." Flight 0, consisting of four ships, will provide limited capability and test the LCS concept. The schedule allows 12 months between the delivery of the first Flight 0 ship and the start of detailed design and construction for Flight 1 ships. Estimated procurement cost of the Flight 0 ships is $1.5 billion. The Congress directed GAO to review the LCS program. This report assesses the analytical basis of LCS requirements; the Navy's progress in defining the concept of operations; the technical maturity of the mission packages; and the basis of recurring costs for LCS."

A letter report issued by the Government Accountability Office with an abstract that begins "Congress recently increased active military personnel levels for the Army and the Marine Corps. The Secretary of Defense has undertaken initiatives to use military personnel more efficiently such as rebalancing high-demand skills between active and reserve components. In view of concerns about active personnel, GAO reviewed the ways in which the Department of Defense (DOD) determines personnel requirements and is managing initiatives to assign a greater proportion of active personnel to warfigthing duties. GAO assessed the extent to which the Office of the Secretary of Defense (OSD) (1) has conducted a data-based analysis of active military personnel needed to implement the national defense strategy and (2) has a plan for making more efficient use of active military personnel and evaluating the plan's results."

Correspondence issued by the Government Accountability Office with an abstract that begins "Under section 1308 of the National Defense Authorization Act for Fiscal Year 2001 (Pub. L. 106-398), the Department of Defense (DOD) is to submit an annual report to Congress on its Cooperative Threat Reduction (CTR) program no later than the first Monday in February of each year. The report should include a 5-year plan that discusses the amount and purpose of funding needed over the term of the plan and a description of efforts conducted by the United States to ensure that CTR assistance is fully accounted for and used for its intended purposes. The act requires the Comptroller General to assess this 5-year plan and the description of efforts to account for CTR assistance within 90 days of the report's submission to Congress. The Department submitted its CTR annual report for fiscal year 2006 to Congress on February 23, 2005, and we provided our findings to Congressional staff on May 23, 2005. We analyzed the 2006 report to determine whether (1) the 5-year plan addresses legislative requirements and presents accurate information, and (2) the accountability section addresses legislative requirements and presents accurate information."

Guidance issued by the Government Accountability Office with an abstract that begins "This document provides guidance to auditors and audit organizations in implementing the continuing professional education requirements prescribed by the 2003 revision of Government Auditing Standards."

A letter report issued by the Government Accountability Office with an abstract that begins "In accordance with 36 U.S.C. 2103, GAO is responsible for conducting audits of the agencywide financial statements of the American Battle Monuments Commission (the Commission). GAO audited the financial statements of the Commission for the fiscal years ended September 30, 2004, and 2003. The audits were done to determine whether, in all material respects, (1) the Commission's financial statements were reliable, and (2) Commission management maintained effective internal control over financial reporting and compliance with laws and regulations. Also, we tested Commission management's compliance with selected laws and regulations. The American Battle Monuments Commission was created in 1923 to commemorate the sacrifices and achievements of U.S. Armed Forces where they have served overseas since April 6, 1917, and locations within the United States as directed by Congress. The Commission designs, administers, operates, and maintains 24 American military cemeteries on foreign soil and 25 federal memorials, monuments, and markers, 22 of which are on foreign soil. The Commission was also responsible for designing and constructing the national World War II Memorial on the Capitol Mall in Washington, D.C., and for maintaining 4 nonfederal memorials with funds provided …

Guidance issued by the Government Accountability Office with an abstract that begins "This publications supersedes AIMD-00-21.2.2, Core Financial System Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act, February 2000. The Federal Financial Management Improvement Act of 1996 (FFMIA) requires, among other things, that agencies implement and maintain financial management systems that substantially comply with federal financial management system requirements. These requirements are detailed in the Federal Financial Management System Requirements series issued by the Joint Financial Management Improvement Program (JFMIP) and in the guidance issued by the Office of Management and Budget (OMB): Circular No. A-127, Financial Management Systems, and the January 4, 2001, Revised Implementation Guidance for the Federal Financial Management Improvement Act (FFMIA) of 1996. JFMIP intended for the requirements to promote understanding of key financial management systems concepts and requirements, to provide a framework for establishing integrated financial management systems to support program and financial managers, and to describe specific requirements of financial management systems. We are issuing this checklist, which reflects JFMIP's revised Core Financial System Requirements (JFMIP-SR-02-01, November 2001), to assist (1) financial systems analysts, systems accountants, systems developers, program managers, and others who design, develop, implement, operate, or maintain financial …

Guidance issued by the Government Accountability Office with an abstract that begins "This guide is superseded by GAO-09-946SP, "Understanding the Primary Components of the Annual Financial Report of the United States Government." U.S. government is the largest, most diverse, most complex, and arguably the most important entity on earth today. Useful, timely, and reliable financial and performance information is needed to make sound decisions on the current results and future direction of vital federal programs and polices. The Department of the Treasury, in coordination with the Office of Management and Budget, annually prepares the Financial Report of the United States Government, hereafter referred to as the Consolidated Financial Report (CFR). The CFR is a general-purpose report of accountability intended internally for members of Congress, federal executives and federal program managers, and externally primarily for citizens and citizen intermediaries who are interested in and have a reasonable understanding of federal government activities and are willing to study the information with reasonable diligence. Citizen intermediaries include members of the news media, analysts, and others who analyze and interpret for the general public the more complex and detailed information in the CFR. The goal of the CFR, and the subject of this guide, …

Other written product issued by the Government Accountability Office with an abstract that begins "Taxes are necessary because they fund the services provided by government. In 2005, Americans will pay about $2.1 trillion in combined federal taxes, including income, payroll, and excise taxes, or about 16.8 percent of gross domestic product. Beyond funding government, the federal tax system has profound effects on the economy as a whole and on individual taxpayers, both for today and tomorrow. Taxes change people's behavior and influence the economy by altering incentives to work, consume, save, and invest. This, in turn, affects economic growth and future income--and thus future government revenues. At the same time, the current tax system generates fierce controversy over fairness--who should pay and how much they should pay. In addition, the current tax system is widely viewed as overly complex, thereby reducing the ability of individuals to understand and comply with the tax laws. Furthermore, the tax system is costly to administer with most of the costs of administration, such as record keeping, understanding the laws, and preparing returns, borne by taxpayers. Concerns about the economic effectiveness, fairness, and growing complexity of the current tax system raise questions about its credibility. …

Other written product issued by the Government Accountability Office with an abstract that begins "This report presents the General Accounting Office's (GAO) Performance Plan for Fiscal Year 2006. In the spirit of the Government Performance and Results Act, this annual plan informs the Congress and the American people about what we expect to accomplish on their behalf in the coming fiscal year. It sets forth our plan to make progress toward achieving our strategic goals for serving the Congress and the American people. The plan is based on our strategic plan for 2004 to 2009, which was prepared in consultation with members of the Congress and other key stakeholders and was issued in March 2004."

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. Agencies publish thousands of regulations each year to achieve goals such as ensuring that workplaces, air travel, and food are safe; that the nation's air, water, and land are not polluted; and that the appropriate amount of taxes are collected. Because regulations affect so many aspects of citizens' lives, it is crucial that rulemaking procedures and practices be effective and transparent. GAO, at the request of Congress, has prepared over 60 reports and testimonies during the past decade that review aspects of federal rulemaking procedures and practices. This testimony summarizes some of the general findings and themes that have emerged from GAO's body of work on federal regulatory processes and procedures, including areas on which Congress might consider taking legislative action or sponsoring further study. GAO's prior reports and testimonies contain a variety of recommendations to improve various aspects of rulemaking procedures and practices."

Other written product issued by the Government Accountability Office with an abstract that begins "This report presents the highlights of GAO's fiscal year 2004 Performance and Accountability report. In short, fiscal year 2004 was an exceptional year for GAO. For example, we received a clean opinion from independent auditors on our financial statements and met or exceeded all but one of our key performance measures. In addition, we exceeded or equaled our all-time record for six of our seven key performance indicators while continuing to improve our client and employee feedback survey results. We documented $44 billion in financial benefits--a return of $95 for every dollar spent, or $13.7 million per employee. We also recorded over 1,000 nonfinancial benefits that helped to shape important legislation and increase the efficiency of various federal programs, thus improving the lives of millions of Americans. In addition, the rate at which our recommendations had been implemented by the Congress or federal agencies rose to 83 percent, and we made over 2,700 new recommendations in fiscal year 2004. We just missed our timeliness goal by delivering 97 percent of our products to the Congress when promised. This summary of our performance and accountability report highlights …

Other written product issued by the Government Accountability Office with an abstract that begins "GAO published digests of appropriations law decisions and opinions for the months of October 2003 through December 2004."

Other written product issued by the Government Accountability Office with an abstract that begins "Employer-sponsored defined benefit pension plans face unprecedented challenges in the midst of significant changes in our nation's retirement landscape. Many defined benefit plans and the federal agency that insures them, the Pension Benefit Guaranty Corporation (PBGC), have accumulated large and growing deficits that threaten their survival. Meanwhile, the percentage of American workers covered by defined benefit plans has been declining for about 30 years, reflecting a movement toward defined contribution plans (e.g., 401(k) plans) and perhaps fundamental changes in how our society thinks about who should bear responsibility and risk for the retirement income security of American workers. It is imperative that policymakers address not only the challenges facing the defined benefit system and the PBGC, but also consider broader questions about overall retirement income policy. To address these issues, GAO convened a diverse group of knowledgeable individuals who have been influential in shaping the defined benefit pensions debate over the years. Participants included government officials, researchers, accounting experts, actuaries, plan sponsor and employee group representatives, and members of the investment community."

Other written product issued by the Government Accountability Office with an abstract that begins "Research on public opinion shows that while the public is aware of the Federal Government's long-term fiscal challenge, it does not have a good handle on the size and implications of this challenge. In addition, the public consistently ranks our long-term fiscal challenge as low priority relative to other issues, such as the current state of the economy. This gap in public understanding of the nature and magnitude of the long-term fiscal challenge--and how to bridge it--was the subject of GAO's December 2, 2004, forum on the long-term fiscal challenge. The forum sought to move beyond "the usual suspects" to expand the circle of concern. The forum sought to create a space within which a rich and meaningful dialogue could take place on how to better communicate the long-term fiscal challenge to the public. To achieve this kind of dialogue, participants were a select group of individuals drawn not only from budget and policy experts but also from other key groups both in Washington and from "beyond the Beltway." These included opinion leaders from a variety of sectors. All brought a commitment to thinking ahead and …

Guidance issued by the Government Accountability Office with an abstract that begins "Federal agencies are relying increasingly on contractors to perform their missions. With hundreds of billions of tax dollars spent each year on goods and services, it is essential that federal acquisition be handled in an efficient, effective, and accountable manner. The Government Accountability Office (GAO), however--as well as other accountability organizations, inspectors general, and the agencies themselves--continue to identify systemic weaknesses in key areas of acquisition. In fact, the acquisition function at several agencies has been on GAO's high-risk list, which identifies areas in the federal government with greater vulnerability to fraud, waste, abuse, and mismanagement. In January 2005, we added interagency contracting to this list. Far too often, the result of poor acquisitions has been an inability to obtain quality goods and services on time and at a fair price. We can no longer afford such outcomes. Given current fiscal demands and the fiscal challenges we are likely to face in the 21st century, the federal government must improve its ability to acquire goods and services in a cost-effective manner. GAO developed this framework to enable high-level, qualitative assessments of the strengths and weaknesses of the acquisition …

A letter report issued by the Government Accountability Office with an abstract that begins "GAO's audits and evaluations identify federal programs and operations that, in some cases, are high risk due to their greater vulnerabilities to fraud, waste, abuse, and mismanagement. Increasingly, GAO also is identifying high-risk areas to focus on the need for broad-based transformations to address major economy, efficiency, or effectiveness challenges. Since 1990, GAO has periodically reported on government operations that it has designated as high risk. In this 2005 update for the 109th Congress, GAO presents the status of high-risk areas identified in 2003 and new high-risk areas warranting attention by the Congress and the administration. Lasting solutions to high-risk problems offer the potential to save billions of dollars, dramatically improve service to the American public, strengthen public confidence and trust in the performance and accountability of our national government, and ensure the ability of government to deliver on its promises."

A chapter report issued by the Government Accountability Office with an abstract that begins "This report is intended to help the Congress in reviewing and reconsidering the base of federal spending and tax programs. It is intended as one input among many that Congress will receive as it decides what its agenda will be for oversight and program review. We have framed the issues presented as illustrative questions for policymakers to consider as a supplement to their own efforts. The questions are drawn from GAO's issued work, our strategic plan prepared in consultation with the Congress, input from several inspectors general and the institutional knowledge of our staff. They cover discretionary spending, mandatory spending, including entitlements, as well as tax policies and programs. While answers to these questions may draw on the work of GAO and others, only elected officials can and should decide which questions to address as well as how and when to address them. The report is organized in three sections. The first section sets the stage by providing the rationale for reexamining the base of the federal government and the scope of GAO's effort. The second section is organized around 12 areas of federal activity and …