Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses the results of our prior investigation of the Small Business Administration's (SBA) 8(a) Business Development Program. SBA's 8(a) program, named for a section of the Small Business Act, is a development program created to help small, disadvantaged businesses compete in the American economy and access the federal procurement market. To participate in the program, a firm must be certified as meeting several criteria, including: be a small business as defined by SBA; be unconditionally owned and controlled by one or more socially and economically disadvantaged individuals who are of good character and citizens of the United States; and show potential for success. Upon certification, firms can obtain federal contracts without competing fully and openly for the work. For example, agencies are permitted to enter into sole-source contracts after soliciting and negotiating with only one 8(a) company. They also can participate in restricted competitions for federal contracts, known as set-asides, open to only 8(a) companies. In March 2010, GAO issued two companion reports on the 8(a) program, one focused on internal control procedures and processes that SBA has implemented to ensure that only eligible firms participate …

Testimony issued by the Government Accountability Office with an abstract that begins "The sorrow, loss, anger, and resolve so evident immediately following the September 11, 2001, attacks have been combined in an effort to help assure that our country will never again be caught unprepared. As the 9/11 Commission notes, we are safer today but we are not safe, and much work remains. Although in today's world we can never be 100 percent secure, and we can never do everything everywhere, we concur with the Commission's conclusion that the American people should expect their government to do its very best. GAO's mission is to help the Congress improve the performance and ensure the accountability of the federal government for the benefit of the American people. GAO has been actively involved in improving government's performance in the critically important homeland security area both before and after the September 11 attacks. In its request, the House Committee on Government Reform have asked GAO to address two issues: the lack of effective information sharing and analysis and the need for executive branch reorganization in response to the 9/11 Commission recommendations. Further, the Committee has asked GAO to address how to remedy problems in …

A letter report issued by the General Accounting Office with an abstract that begins "To ensure the completeness and accuracy of the 2000 census data, Bureau of the Census analysts were to identify, investigate, and document suspected data discrepancies or issues to clear census data files and products for subsequent processing or public release. They were to determine whether and how to correct the data by weighing quality improvements against time and budget constraints. Because the bureau lacked sufficient staff to conduct a full count review on its own, it contracted out some of the work to members of the Federal-State Cooperative Program for Population Estimates (FSCPE). FSCPE documented 1,402 data issues, 29 percent of the 4,809 issues identified by both FSCPE and bureau analysts during the full count review. Of the 4,809 issues, 1,599 dealt with "group quarters," where counts for prisons, nursing homes, dormitories, and other group living facilities differed from what analysts expected. Of the 1,599 group quarters issues, FSCPE identified 567. Discrepancies relating to housing unit counts, population data, and demographic characteristics accounted for 1,150 issues, 375 of which were identified by FSCPE. Overall, of the 4,809 issues identified during review, 4,267 were not subjected to …

A letter report issued by the Government Accountability Office with an abstract that begins "The Census Bureau (Bureau) has made progress in researching and testing information technology (IT) options for the 2020 Decennial Census, but several of the supporting projects lack schedules and plans, and it is uncertain whether they will be completed in time to inform the decision on the operational design for the 2020 census, planned for September 2015. Specifically, it has begun research on six IT-related projects, such as using the Internet for survey response and using employees' personal smartphones to collect census data. However, four of the projects lacked finalized schedules, and three lacked plans for gauging progress. Moreover, the two projects with completed schedules are not estimated to be completed until after the September 2015 design decision date (see figure)."

A letter report issued by the Government Accountability Office with an abstract that begins "Reducing the incidence of sexually transmitted diseases and unintended pregnancies is one objective of the Department of Health and Human Services (HHS). HHS provides funding to states and organizations that provide abstinence-until-marriage education as one approach to address this objective. GAO was asked to describe the oversight of federally funded abstinence-until-marriage education programs. GAO is reporting on (1) efforts by HHS and states to assess the scientific accuracy of materials used in these programs and (2) efforts by HHS, states, and researchers to assess the effectiveness of these programs. GAO reviewed documents and interviewed HHS officials in the Administration for Children and Families (ACF) and the Office of Population Affairs (OPA) that award grants for these programs."

Correspondence issued by the General Accounting Office with an abstract that begins "The accounting system's self-regulatory system for auditors, which largely depends on voluntary contributions from the accounting industry, is plagued by fragmentation, lack of coordination, poor communication, and conflicts of interest. In GAO's view, the current self-regulatory system is broken, and oversight by the Securities and Exchange Commission (SEC) has fallen short in protecting the public interest. Because of the important role played by independent auditors, GAO believes that direct government intervention is needed to create a new body to oversee the auditing of public companies by the accounting profession. Concerns about the timeliness, relevancy, and transparency of the financial reporting model could be addressed by closer cooperation between SEC and the Financial Accounting Standards Board (FASB), adequate and independent funding for FASB operations, and periodic reporting to Congress on FASB matters."

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO published its third annual assessment of selected large-scale NASA projects. During this assessment we identified several issues that merit NASA's management attention. The federal government faces real fiscal limitations and will have to make difficult choices about upcoming priorities. This reality makes it more important than ever that NASA manage its programs and projects as efficiently and effectively as possible and within a budget that over recent years has remained relatively constant. It will also require that NASA make tough decisions about which projects to fund among core missions in science, aeronautics, and human space flight and exploration. Our work over the past three years has shown that NASA's major projects are frequently approved without evidence of a sound business case--ensuring a match between requirements and resources--and, therefore, cost more and take longer to develop than planned. Our March 2011 assessment found that 13 NASA projects that established baselines prior to fiscal year 2009 had experienced an average cost growth of almost 55 percent, with a combined increase in development costs of almost $2.5 billion from their baselines established at their Confirmation Review. While NASA has taken …

Testimony issued by the Government Accountability Office with an abstract that begins "U.S. agriculture generates over $1 trillion in economic activity annually, but concerns exist about its vulnerability to foreign pests and diseases. Under the agricultural quarantine inspection (AQI) program, passengers and cargo are inspected at U.S. ports of entry to intercept prohibited material and pests. The Homeland Security Act of 2002 transferred responsibility for inspections from the U.S. Department of Agriculture's (USDA) Animal and Plant Health Inspection Service (APHIS) to the Department of Homeland Security's (DHS) Customs and Border Protection (CBP). APHIS retained some AQI-related responsibilities, such as policy setting and training. This testimony is based on issued GAO reports and discusses (1) steps DHS and USDA took that were intended to strengthen the AQI program, (2) views of agriculture specialists of their work experiences since the transfer, and (3) management problems. As part of these reports, GAO surveyed a representative sample of agriculture specialists on their work experiences, analyzed inspection and interception data, and interviewed agency officials."

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses the status of the Airport and Airway Trust Fund (Trust Fund). Established in 1970, the Trust Fund helps finance the Federal Aviation Administration's (FAA) investments in the airport and airway system, such as construction and safety improvements at airports and technological upgrades to the air traffic control system, as well as FAA operations, such as providing air traffic control and conducting safety inspections. FAA, the Trust Fund, and the excise taxes that support the Trust Fund (which are discussed later in this statement) must all be periodically reauthorized. The most recent reauthorization expired at the end of fiscal year 2007. Proposed reauthorization legislation was considered but not enacted in the 110th and 111th Congresses, although several short-term measures were passed to extend the authorization of aviation programs, funding, and Trust Fund revenue collections. The latest of these extensions--the Airport and Airway Extension Act of 2010, Part IV--was enacted on December 22, 2010, extending FAA programs, expenditure authority, and aviation trust fund revenue collections through March 31, 2011. The financial health of the Trust Fund is important to ensure sustainable funding for a safe and efficient …

A letter report issued by the Government Accountability Office with an abstract that begins "In December 2003, GAO reported that most of Alaska's more than 200 Native villages were affected to some degree by flooding and erosion (GAO-04-142). Since 2003, state officials have identified the growing impacts of climate change, increasing the urgency of federal and state efforts to identify imminently threatened villages and assess their relocation options. GAO was asked to report on (1) the flooding and erosion threats that Alaska Native villages currently face, (2) the federal programs that are available to assist villages facing potential disasters, (3) the status of village relocation efforts, and (4) how federal assistance to relocating villages is prioritized. GAO interviewed and gathered documentation from federal and state agency officials as well as regional organizations and village representatives."

Testimony issued by the General Accounting Office with an abstract that begins "The U.S. government's framework for preventing, detecting, and prosecuting money laundering has been expanding through additional pieces of legislation since its inception in 1970 with the Bank Secrecy Act (BSA). The purpose of the BSA is to prevent financial institutions from being used as intermediaries for the transfer or deposit of money derived from criminal activity and to provide a paper trail for law enforcement agencies in their investigations of possible money laundering. The most recent changes arose in October 2001 with the passage of the USA PATRIOT Act, which, among other things, extends antimoney laundering (AML) requirements to other financial service providers previously not covered under the BSA. GAO was asked to testify on its previous work and the ongoing work it is doing for the Senate Committee on Banking, Housing, and Urban Affairs on the depository institution regulators' BSA examination and enforcement process."

Correspondence issued by the Government Accountability Office with an abstract that begins "We assisted the Department of Transportation (DOT) in ascertaining whether the net excise tax revenue distributed to the Airport and Airway Trust Fund (AATF) for the fiscal year ended September 30, 2006, is supported by the underlying records. As agreed with the DOT Office of Inspector General, we evaluated fiscal year 2006 activity affecting distributions to the AATF. In performing the agreed-upon procedures, we conducted our work in accordance with U.S. generally accepted government auditing standards, which incorporate financial audit and attestation standards established by the American Institute of Certified Public Accountants. These standards also provide guidance for performing and reporting the results of agreed-upon procedures. The adequacy of the procedures to meet DOT's objectives is the department's responsibility, and we make no representation in that respect. The procedures we agreed to perform were related to (1) detailed tests of transactions that represent the underlying basis of amounts distributed to the AATF, (2) Internal Revenue Service's (IRS) quarterly AATF certifications, (3) Department of the Treasury's Financial Management Service adjustments to the AATF during fiscal year 2006, (4) IRS's precertification of receipts for each quarter completed in fiscal year …

Correspondence issued by the Government Accountability Office with an abstract that begins "We performed the procedures which we agreed to perform and with which the Department of Labor (DOL) concurred soley to assist the DOL in ascertaining whether the net federal unemployment tax (FUTA) revenue distributed to the Unemployment Trust Fund (UTF) for the fiscal year ended September 30, 2006, is supported by the underlying records. The procedures we agreed to perform relate to (1) transactions that represent underlying basis of amounts distributed to the UTF and (2) key reconciliations of the Internal Revenue Service records to the Department of the Treasury Records."

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO has performed the agreed-upon procedures solely to assist the Department of Transportation (DOT) in ascertaining whether the net excise tax revenue distributed to the Airport and Airway Trust Fund (AATF) for the fiscal year ended September 30, 2008, is supported by the underlying records. As agreed with DOT, GAO evaluated fiscal year 2008 activity affecting distributions to the AATF."

Correspondence issued by the Government Accountability Office with an abstract that begins "We have performed the procedures described in the enclosure to this letter, which we agreed to perform and with which the Department of Transportation concurred, solely to assist the office in ascertaining whether the net excise tax revenue distributed to the Highway Trust Fund (HTF) for the fiscal year ended September 30, 2008, is supported by the underlying records. As agreed with the office, we evaluated fiscal year 2008 activity affecting distributions to the HTF. We conducted the engagement in accordance with U.S. generally accepted government auditing standards, which incorporate financial audit and attestation standards established by the American Institute of Certified Public Accountants. The procedures we agreed to perform were related to (1) transactions that represent the underlying basis of amounts distributed to the HTF during fiscal year 2008, (2) the Internal Revenue Service's (IRS) quarterly HTF receipt certifications during fiscal year 2008, (3) the Department of the Treasury's Financial Management Service adjustments to the HTF during fiscal year 2008, (4) the Department of the Treasury's Office of Tax Analysis's (OTA) process for estimating excise tax amounts to be distributed to the HTF for the fourth quarter …

Correspondence issued by the Government Accountability Office with an abstract that begins "We have performed procedures, which we agreed to perform and with which the Department of Transportation (DOT) concurred, solely to assist the office of the Inspector General in ascertaining whether the net excise tax revenue distributed to the Highway Trust Fund (HTF) for the fiscal year ended September 30, 2006, is supported by the underlying records. As agreed with DOT, we evaluated fiscal year 2006 activity affecting distributions to the HTF. In performing the agreed-upon procedures, we conducted our work in accordance with U.S. generally accepted government auditing standards, which incorporate financial audit and attestation standards established by the American Institute of Certified Public Accountants. These standards also provide guidance for performing and reporting the results of agreed-upon procedures. The adequacy of the procedures to meet DOT objectives is DOT's responsibility, and we make no representation in that respect. The procedures we agreed to perform were related to (1) detailed tests of transactions that represent the underlying basis of amounts distributed to the HTF, (2) Internal Revenue Service's (IRS) quarterly HTF certifications, (3) Department of the Treasury's Financial Management Service adjustments to the HTF during fiscal year 2006, …

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO agreed to assist Congress in evaluating the extent to which the Schedules of Receipts, Disbursements, and Fund Balance for five Interparliamentary Groups appropriately reflect the actual cash receipts and disbursements and related fund balances for the years ended December 31, 2002, and 2001. These five groups were the Mexico-United States Interparliamentary Group, Canada-United States Interparliamentary Group, Transatlantic Legislators' Dialogue, United States Group of the NATO Parliamentary Assembly, and British-American Parliamentary Group. Congress asked us to (1) compare recorded receipts to appropriation requests, bank statements, and other supporting documentation; (2) compare recorded disbursements to vouchers, canceled checks, and other supporting documentation; and (3) recalculate and compare fund balance with amounts recorded in the general journal and Schedule of Receipts, Disbursements, and Fund Balance for 2002 and 2001. We were not engaged to perform, and did not perform, an examination, the objective of which would have been to express an opinion on the amounts reported on the schedules. Accordingly, we do not express such an opinion. Had we performed additional procedures, other matters might have come to our attention that we would have reported them."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Homeland Security's (DHS) U.S. Customs and Border Protection's (CBP) schedules and Life-cycle Cost Estimates for the Arizona Border Surveillance Technology Plan (the Plan) reflect some, but not all, best practices. Scheduling best practices are summarized into four characteristics of reliable schedules—comprehensive, well constructed, credible, and controlled (i.e., schedules are periodically updated and progress is monitored). GAO assessed CBP's schedules as of March 2013 for the three highest-cost programs that represent 97 percent of the Plan's estimated cost. GAO found that schedules for two of the programs at least partially met each characteristic (i.e., satisfied about half of the criterion), and the schedule for the other program at least minimally met each characteristic (i.e., satisfied a small portion of the criterion), as shown in the table below. For example, the schedule for one of the Plan's programs partially met the characteristic of being credible in that CBP had performed a schedule risk analysis for the program, but the risk analysis was not based on any connection between risks and specific activities. For another program, the schedule minimally met the characteristic of being controlled in …

Testimony issued by the Government Accountability Office with an abstract that begins "GAO identified 56 contracts and task orders that were active during fiscal year 2010 and the first three quarters of fiscal year 2011 under which contracting offices obligated roughly $35.2 million on Arlington’s behalf. These contracts supported cemetery operations, construction and facility maintenance, and new efforts to enhance information-technology systems for the automation of burial operations. The Army has taken a number of steps since June 2010 at different levels to provide for more effective management and oversight of contracts, establishing new support relationships, formalizing policies and procedures, and increasing the use of dedicated contracting staff to manage and improve its acquisition processes. However, GAO found that ANCP does not maintain complete data on its contracts, responsibilities for contracting support are not yet fully defined, and dedicated contract staffing arrangements still need to be determined. The success of Arlington’s acquisition outcomes will depend on continued management focus from ANCP and its contracting partners to ensure sustained attention to contract management and institutionalize progress made to date. GAO made three recommendations to continue improvements in contract management. The Department of Defense (DOD) partially concurred and noted actions in progress …

A letter report issued by the Government Accountability Office with an abstract that begins "More than 5.5 billion pounds of explosives are used each year in the United States by private sector companies and government entities. The Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) has authority to regulate explosives and to license privately owned explosives storage facilities. After the July 2004 theft of several hundred pounds of explosives from a state and local government storage facility, concerns arose about vulnerability to theft. GAO analyzed (1) the extent of explosives thefts from state and local government facilities, (2) ATF's authority to regulate and oversee state and local government explosives storage facilities, (3) the information ATF collects about state and local government storage facilities, and (4) security oversight measures in place at selected state and local government storage facilities."

A letter report issued by the General Accounting Office with an abstract that begins "Airline travel is one of the safest modes of public transportation in the United States. Furthermore, there are survivors in the majority of airliner crashes, according to the National Transportation Safety Board (NTSB). Additionally, more passengers might have survived if they had been better protected from the impact of the crash, smoke, or fire or better able to evacuate the airliner. As requested, GAO addressed (1) the regulatory actions that the Federal Aviation Administration (FAA) has taken and the technological and operational improvements, called advancements, that are available or are being developed to address common safety and health issues in large commercial airliner cabins and (2) the barriers, if any, that the United States faces in implementing such advancements."

A letter report issued by the Government Accountability Office with an abstract that begins "U.S. transportation relies largely on oil for fuel. Biofuels can be an alternative to oil and are produced from renewable sources, like corn. In 2005, Congress created the Renewable Fuel Standard (RFS), which requires transportation fuel to contain 36 billion gallons of biofuels by 2022. The most common U.S. biofuel is ethanol, typically produced from corn in the Midwest, transported by rail, and blended with gasoline as E10 (10 percent ethanol). Use of intermediate blends, such as E15 (15 percent ethanol), would increase the amount of ethanol used in transportation fuel to meet the RFS. The Environmental Protection Agency (EPA) recently allowed E15 for use with certain automobiles. GAO was asked to examine (1) challenges, if any, to transporting additional ethanol to meet the RFS, (2) challenges, if any, to selling intermediate blends, and (3) studies on the effects of intermediate blends in automobiles and nonroad engines. GAO examined government, industry, and academic reports; interviewed Department of Energy (DOE), EPA, and other government and industry officials; and visited research centers."

Testimony issued by the Government Accountability Office with an abstract that begins "U.S. Customs and Border Protection (CBP) is responsible for keeping terrorists and other dangerous people from entering the country while also facilitating the cross-border movement of millions of travelers. CBP carries out this responsibility at 326 air, sea, and land ports of entry. In response to a congressional request, GAO examined CBP traveler inspection efforts, the progress made, and the challenges that remain in staffing and training at ports of entry, and the progress CBP has made in developing strategic plans and performance measures for its traveler inspection program. To conduct its work, GAO reviewed and analyzed CBP data and documents related to inspections, staffing, and training, interviewed managers and officers, observed inspections at eight major air and land ports of entry, and tested inspection controls at eight small land ports of entry. GAO's testimony is based on a report GAO issued November 5, 2007."

Testimony issued by the Government Accountability Office with an abstract that begins "Weather-related events in the United States have caused tens of billions of dollars in damages annually over the past decade. A major portion of these losses is borne by private insurers and by two federal insurance programs-- the Federal Emergency Management Agency's National Flood Insurance Program (NFIP), which insures properties against flooding, and the Department of Agriculture's Federal Crop Insurance Corporation (FCIC), which insures crops against drought or other weather disasters. In this testimony, GAO (1) describes how climate change may affect future weather-related losses, (2) provides information on past insured weather-related losses, and (3) determines what major private insurers and federal insurers are doing to prepare for potential increases in such losses. This testimony is based on a report entitled Climate Change: Financial Risks to Federal and Private Insurers in Coming Decades are Potentially Significant (GAO-07-285) released on April 19, 2007."