A letter report issued by the Government Accountability Office with an abstract that begins "GAO has identified the Department of Defense's (DOD) management of its inventory as a high-risk area since 1990 due to ineffective and inefficient inventory systems and practices. Management of inventory acquisition lead times is important in maintaining cost-effective inventories, budgeting, and having material available when needed, as lead times are DOD's best estimate of when an item will be received. Under the Comptroller General's authority to conduct evaluations on his own initiative, GAO analyzed the extent to which (1) DOD's estimated lead times varied from actual lead times, and (2) current management actions and initiatives have reduced lead times as compared to past years. To address these objectives, GAO computed the difference between the components' actual and estimated lead times, and compared component initiatives to reduce lead times for 1994-2002 to 2002-2005."

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the carry over balances in the Department of Commerce's Advanced Technology Program (ATP), focusing on: (1) balances in the program for fiscal years 1995 through 1999; and (2) any balances that might exist at the end of fiscal year (FY) 2000 that could be used as offsets for the National Institute of Standards and Technology (NIST) programs in the FY 2001 budget."

Guidance issued by the Government Accountability Office with an abstract that begins "This publication supersedes GAO-07-1134SP, Cost Assessment Guide: Best Practices for Estimating and Managing Program Costs--Exposure Draft, July 2007. The U.S. Government Accountability Office is responsible for, among other things, assisting the Congress in its oversight of the federal government, including agencies' stewardship of public funds. To use public funds effectively, the government must meet the demands of today's changing world by employing effective management practices and processes, including the measurement of government program performance. In addition, legislators, government officials, and the public want to know whether government programs are achieving their goals and what their costs are. To make those evaluations, reliable cost information is required and federal standards have been issued for the cost accounting that is needed to prepare that information. We developed the Cost Guide in order to establish a consistent methodology that is based on best practices and that can be used across the federal government for developing, managing, and evaluating capital program cost estimates."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Baca Ranch owner's appraisal, the Forest Service's appraisal review report, and the Forest Service's market study."

A letter report issued by the Government Accountability Office with an abstract that begins "As a separately organized agency within the Department of Energy, the National Nuclear Security Administration (NNSA) administers the Stockpile Life Extension Program, whose purpose is to extend, through refurbishment, the operational lives of the weapons in the nuclear stockpile. NNSA encountered significant management problems with its first refurbishment for the W87 warhead. GAO was asked to assess the extent to which NNSA and the Department of Defense (DOD) have effectively managed the refurbishment of two other weapons--the B61 bomb and the W76 warhead. This report summarizes the findings of GAO's classified report on the refurbishment of the B61 bomb and W76 warhead."

A letter report issued by the Government Accountability Office with an abstract that begins "Fiscal sustainability presents a national challenge shared by all levels of government. Since 2007, GAO has published long-term fiscal simulations for the state and local government sector. These simulations show that, like the federal government, the state and local government sector faces persistent and long-term fiscal pressures. Using the Bureau of Economic Analysis's National Income and Product Accounts (NIPA) as the primary data source, GAO's model projects the level of receipts and expenditures for the sector until 2060 based on current and historical spending and revenue patterns. GAO assumes the current set of policies in place across federal, state, and local governments remains constant. This update incorporates NIPA data including increased federal grant funding made available to the sector through the American Recovery and Reinvestment Act of 2009. The model simulates the long-term fiscal outlook for the state and local sector as a whole and, while the model incorporates the Congressional Budget Office's economic projections, adjustments are made to capture the budgetary effects of near-term cyclical swings in the economy. Because the model covers the sector in the aggregate, the fiscal outcomes for individual states and …

A statement of record issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the Chemical Safety and Hazard Investigation Board's organizational changes, determining the status of the Board's: (1) organization; (2) operations; and (3) efforts to update and develop plans, policies, and procedures for accomplishing the Board's mission."

A letter report issued by the Government Accountability Office with an abstract that begins "GAO is required to annually audit the financial statements of the Bank Insurance Fund (BIF), Savings Association Insurance Fund (SAIF), and FSLIC Resolution Fund (FRF), which are administered by the Federal Deposit Insurance Corporation (FDIC). GAO is responsible for obtaining reasonable assurance about whether FDIC's financial statements for BIF, SAIF, and FRF are presented fairly in all material respects, in conformity with U.S. generally accepted accounting principles, and whether FDIC maintained effective internal control over financial reporting and compliance. Also, GAO is responsible for testing FDIC's compliance with selected laws and regulations. Created in 1933 to insure bank deposits and promote sound banking practices, FDIC plays an important role in maintaining public confidence in the nation's financial system. In 1989, legislation to reform the federal deposit insurance system created three funds to be administered by FDIC: BIF and SAIF, which protect bank and savings deposits, and FRF, which was created to close out the business of the former Federal Savings and Loan Insurance Corporation."

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on three former Environmental Protection Agency (EPA) employees who made allegations against EPA and then resigned, focusing on: (1) why the individuals had left; and (2) their current employment status."

A letter report issued by the Government Accountability Office with an abstract that begins "Each day, news reports cite instances of older adults across the United States being abused, denied needed care, or financially exploited, often by those they depend on. This report contains information on (1) existing estimates of the extent of elder abuse and their quality, (2) factors associated with elder abuse and its impact on victims, (3) characteristics and challenges of state Adult Protective Services (APS) responsible for addressing elder abuse, and (4) federal support and leadership in this area. To obtain this information, GAO reviewed relevant research; visited six states and surveyed state APS programs; analyzed budgetary and other federal documents; reviewed federal laws and regulations; and interviewed federal officials, researchers, and elder abuse experts."

A letter report issued by the Government Accountability Office with an abstract that begins "Despite the recent economic downturn, most large state and local government pension plans have assets sufficient to cover benefit payments to retirees for a decade or more. However, pension plans still face challenges over the long term due to the gap between assets and liabilities. In the past, some plan sponsors have not made adequate plan contributions or have granted unfunded benefit increases, and many suffered from investment losses during the economic downturn. The resulting gap between asset values and projected liabilities has led to steady increases in the actuarially required contribution levels needed to help sustain pension plans at the same time state and local governments face other fiscal pressures."

Other written product issued by the Government Accountability Office with an abstract that begins "The National Aeronautics and Space Administration (NASA) plans to invest billions in the coming years in science and exploration space fl ight initiatives. The scientifi c and technical complexities inherent in NASA's mission create great challenges in managing its projects and controlling costs. In the past, NASA has had diffi culty meeting cost, schedule, and performance objectives for some of its projects. The need to effectively manage projects will gain even more importance as NASA seeks to manage its wide-ranging portfolio in an increasingly constrained fiscal environment. Per congressional direction, this report provides an independent assessment of selected NASA projects. In conducting this work, GAO compared projects against best practice criteria for system development including attainment of knowledge on technologies and design as well as various aspects of program management. The projects assessed are considered major acquisitions by NASA--each with a life-cycle cost of over $250 million. No recommendations are provided."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Veterans Affairs (VA) operates one of the nation's largest health care systems. In 1999, GAO reported on VA's aged, obsolete capital assets, noting that better management of these assets could significantly reduce VA's operating costs. GAO further noted that VA could reinvest the savings to enhance veterans' health care services. In response, VA initiated its Capital Asset Realignment for Enhanced Services (CARES) process. Through CARES, VA identified what health care services it should provide and in which locations through 2022. The CARES process included assessing alternative ways to align inpatient services by closing or adding services at existing VA medical facilities or establishing new facilities. In May 2004, VA published its CARES decisions, but did not provide a national comprehensive summary of all its decisions about the alignment of inpatient services. GAO was asked to provide additional information about the inpatient service assessments and decisions made by VA. To provide a national, comprehensive summary, GAO summarized the locations where VA (1) identified a need to evaluate alternative ways to align inpatient health care service to improve quality, efficiency, or access and (2) made …

A letter report issued by the Government Accountability Office with an abstract that begins "The Social Security Administration (SSA) manages the two largest federal disability benefit programs and made approximately $75 billion in payments to about 8 million beneficiaries (ages 18 through 64) in 2003. Given the size of its programs, even small improvements in SSA's ability to return beneficiaries to work offer the potential for significant savings. Until recently, Social Security beneficiaries who needed help returning to work generally had to seek services from state vocational rehabilitation (VR) agencies. Few beneficiaries used these services or successfully returned to work. Therefore, Congress passed the Ticket to Work and Work Incentives Improvement Act of 1999 (Ticket Act, P.L. 106-170) to create a Ticket to Work and Self-Sufficiency Program (the Ticket program). The program's goals are to expand the availability of service providers and to help enable beneficiaries to return to work, become selfsufficient, and stop receiving disability benefit payments. Eligible beneficiaries can use their tickets as vouchers to request vocational rehabilitation, employment, or other support services from the traditional state VR agencies or from new SSA-approved public or private providers, which are referred to as employment networks (EN). The act required …

A letter report issued by the General Accounting Office with an abstract that begins "This report discusses GAO's review of the Department of the Treasury's Office of Enforcement. The office was created to provide oversight, policy guidance, and support to Treasury's enforcement bureaus. GAO found that no comprehensive source provided guidance to either the office staff or to the bureaus on the circumstances under which bureaus are required to interact with the office. In addition, established documentation did not exist for 12 of the 29 circumstances under which the bureaus are required to interact with the office, and when it did exist, the documentation was generally broad in nature and did not provide explicit information on one-half of the expected interaction. About one-half of the bureau officials that GAO interviewed said that they were not aware of written requirements for their bureaus' interactions with the office or that they knew when to interact through such factors as their professional responsibility, experience, judgment, or common sense. An agency's internal control needs to be clearly documented and that documentation should be readily available for examination. Without a clearly defined and documented set of policies and procedures covering operational and communications activities, the …

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses the Department of Defense's (DOD) oversight of its Military Tuition Assistance (TA) Program. In fiscal year 2010, the TA Program provided $531 million in tuition assistance to approximately 302,000 service members who elected to pursue off-duty postsecondary education. DOD offers these benefits to service members in order to help them fulfill their academic goals and enhance their professional development. Program oversight for voluntary education programs is the responsibility of the Undersecretary of Defense for Personnel and Readiness. In addition, the military services are responsible for establishing, maintaining, operating, and implementing the programs at 350 education centers on military installations worldwide. Education centers are managed by an education services officer (ESO) and staff, such as education guidance counselors. This testimony discusses (1) DOD's oversight of schools receiving TA funds and (2) the extent to which DOD coordinates with accrediting agencies and the Department of Education (Education) in its oversight activities. This testimony is based on GAO's recent report, titled DOD Education Benefits: Increased Oversight of Tuition Assistance Program Is Needed. Our report and testimony are based on work we performed between August 2010 and February 2011."

Testimony issued by the Government Accountability Office with an abstract that begins "People are critical to any agency transformation, such as the one envisioned for the Department of Homeland Security (DHS). They define an agency's culture, develop its knowledge base, and are its most important asset. Thus, strategic human capital management at DHS can help it marshal, manage, and maintain the people and skills needed to meet its critical mission. Congress provided DHS with significant flexibility to design a modern human capital management system. DHS and the Office of Personnel Management (OPM) have now jointly released the final regulations on DHS's new human capital system. Last year, with the release of the proposed regulations, GAO observed that many of the basic principles underlying the regulations were consistent with proven approaches to strategic human capital management and deserved serious consideration. However, some parts of the human capital system raised questions for DHS, OPM, and Congress to consider in the areas of pay and performance management, adverse actions and appeals, and labor management relations. GAO also identified multiple implementation challenges for DHS once the final regulations for the new system were issued. This testimony provides overall observations on DHS's intended human capital …

A letter report issued by the General Accounting Office with an abstract that begins "The Army deployed its team, called Task Force Hawk, to participate in a Kosovo combat operation known as Operation Allied Force. This report (1) examines how Task Force Hawk's concept of operation compared to Army and joint doctrine, (2) reviews the lessons learned identified from the operation and determines the status of actions to address those lessons, and (3) examines the extent to which the Army and the Air Force were able to operate together as a joint force. GAO concludes that Task Force Hawk's deep attacks against Serbian forces in Kosovo was consistent with doctrine, but was not typical in that the task force was supporting an air campaign rather than its more traditional role of being used in conjunction with Army ground forces to engage massed formations of enemy armor. The Army identified 107 items that require remedial action. As of January 2001, 47 of the 107 items had been recommended for closure. Action is in process for the remaining 60 lessons. Finally, the Army and the Air Force experienced significant problems in their ability to work together jointly and the interoperability of the …

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the Department of Defense's (DOD) efforts to reform how it does business, focusing on the: (1) actions taken by DOD to provide program direction and momentum to the Defense Reform Initiative (DRI) effort; (2) additional steps that could be taken to facilitate a more comprehensive reform effort; (3) impact of the current initiatives on DOD's budget process; (4) progress generally being made in implementing the initiatives; and (5) status of the competitive sourcing initiative."

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses our work on the Making Home Affordable (MHA) program, including the Home Affordable Modification Program (HAMP). Since the Department of the Treasury (Treasury) first announced the framework for its MHA program over 2 years ago, the number of homeowners facing potential foreclosure has remained at historically high levels. HAMP, the key component of MHA, provides financial incentives to servicers and mortgage holders/investors to offer modifications on first-lien mortgages. The modifications are intended to reduce borrowers' monthly mortgage payments to affordable levels to help these homeowners avoid foreclosure and keep their homes. Since HAMP's inception, concerns have been raised that the program is not reaching the expected number of homeowners. In two prior reports, we looked at the implementation of the HAMP first-lien modification program, noted that Treasury faced challenges in implementing it, and made several recommendations intended to address these challenges. In addition, our ongoing work examines the extent to which additional MHA programs have been successful at reaching struggling homeowners, the characteristics of homeowners who have been assisted by the HAMP first-lien modification program, and the outcomes for borrowers who do not complete HAMP …

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses ending elder abuse, neglect, and exploitation. Each day, news reports cite instances of older adults across the U.S. being abused and denied needed care, often by those they depend on the most. Neglect and abuse often go hand in hand with financial exploitation, which can rob older adults of the life savings and property they count on to support them in old age. In addition to the physical, psychological, and economic harm elder abuse inflicts on older adults, it can impose an economic burden on all Americans, increasing public expenditures on health care and the demand for a range of supportive services. A 2009 study estimated that 14.1 percent of non-institutionalized older adults nationwide had experienced some form of elder abuse in the past year. In all likelihood, this underestimated the full extent of elder abuse, however, because older adults who are highly cognitively impaired may be underrepresented in this study. States are primarily responsible for protecting older adults from abuse, neglect, and exploitation. In each state, an Adult Protective Services (APS) program aims to identify, investigate, resolve, and prevent such abuse. On the federal …

Testimony issued by the Government Accountability Office with an abstract that begins "The U.N. regular budget for the 2004-2005 biennium exceeded $3 billion for the first time. In light of the organization's increasing demands, the U.N. Secretary General and member states have called on the Secretariat to better define priorities and eliminate outdated activities. In response, the Secretary General launched major reform initiatives in 1997 and 2002, and we reported on the status of these efforts in February 2004. Audits and investigations of the U.N. Oil for Food program have also brought attention to recurring management weaknesses. As the largest financial contributor to the United Nations, the United States has a strong interest in the completion of the Secretary General's reforms. GAO provides observations on areas for U.N. reform based on our 2004 report and our continuing review of the Oil for Food program, including our analysis of internal audit reports and other documents."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Army Corps of Engineers' financing of navigation projects at small and medium-sized public ports, focusing on: (1) how small and medium-sized public ports financed the nonfederal share of the cost of navigation projects from 1986 through 1999; (2) the extent to which projects have been terminated or suspended at small and medium-sized public ports during this period because the ports were unable to demonstrate a feasible source of funding for the nonfederal share; and (3) whether federally sponsored innovative financing mechanisms could help small and medium-sized public ports fund the nonfederal share of navigation projects."

Testimony issued by the Government Accountability Office with an abstract that begins "The Environmental Protection Agency's (EPA) overarching mission is to protect human health and the environment by implementing and enforcing the laws intended to improve the quality of the nation's air, water, and lands. EPA's policies and programs affect virtually all segments of the economy, society, and government. As such, it operates in a highly complex and controversial regulatory arena. In recent years, GAO's work has identified several significant and persistent challenges across a range of EPA programs and activities and has proposed corrective actions to enable the agency to more effectively accomplish its mission. Based on this work, this testimony highlights some of the major management challenges facing EPA today, the agency's efforts to address them, and the work GAO believes remains to be done."