A letter report issued by the Government Accountability Office with an abstract that begins "Complex acquisition processes and weaknesses in project planning contributed to the delays experienced on the Networx transition, resulting in cost increases and missed savings. In particular, the complexity of the acquisition process was related to duplicative contract vehicles, the large number of service options, and changes related to the process for ensuring fair competition among service providers, among others. These issues were reported by the General Services Administration (GSA) to have been compounded by a decline in contracting and technical expertise within the agencies. GAO has identified skills gaps in the federal workforce as a government-wide high-risk area and highlighted the need for agencies to work with the Office of Personnel Management (OPM) to close them. Weaknesses in agencies' project planning also contributed to the delays. For example, agencies tended to transition easier items first, to demonstrate progress, before they transitioned items that needed a long lead time such as data networks and international services. As a result of the delays, GSA's estimated cost to complete the transition increased by $66.4 million, 44 percent over the baseline estimate. In addition to the extra transition costs, agencies …

A letter report issued by the Government Accountability Office with an abstract that begins "GAO is required to audit the consolidated financial statements of the U.S. government. Due to the significance of the federal debt held by the public to the governmentwide financial statements, GAO has also been auditing the Bureau of the Public Debt's (BPD) Schedules of Federal Debt annually. The audit of these schedules is done to determine whether, in all material respects, (1) the schedules prepared are reliable, (2) BPD management maintained effective internal control relevant to the Schedule of Federal Debt, and (3) BPD complies with selected provisions of significant laws related to the Schedule of Federal Debt. Federal debt managed by BPD consists of Treasury securities held by the public and by certain federal government accounts, referred to as intragovernmental debt holdings. The level of debt held by the public reflects how much of the nation's wealth has been absorbed by the federal government to finance prior federal spending in excess of total federal revenues. Intragovernmental debt holdings represent balances of Treasury securities held by federal government accounts, primarily federal trust funds such as Social Security, that typically have an obligation to invest their excess …

Correspondence issued by the General Accounting Office with an abstract that begins "The National Aeronautics and Space Administration's (NASA) procedures and guidelines require that program and project managers review and apply lessons learned from the past throughout a program's or project's life cycle. Managers must also document and submit any significant lessons learned in a timely manner. NASA's principal mechanism for collecting and sharing lessons learned from programs, projects, and missions agency wide is the Lessons Learned Information System. The goal of the system is to prevent NASA from having to "relearn" the lessons of the past. NASA also shares lessons learned through revisions to its policies and guidance. Furthermore, lessons learned from a mishap or operational event are captured in procedure and process documents. GAO surveyed all of NASA's program and project managers to obtain their perspectives on NASA's mechanisms to ensure that past lessons learned from mission failures are being applied. GAO found fundamental weaknesses in the collection and sharing of lessons learned in NASA by program and project managers as well as in the system. Although some lessons learning does take place, lessons are not routinely identified, collected, or shared by program and project managers. In addition, …

A letter report issued by the Government Accountability Office with an abstract that begins "The U.S. Agency for International Development (USAID) reduces the average delivery time frame for emergency food aid by prepositioning food domestically—that is, in warehouses in the United States—and overseas. GAO estimates that compared with USAID's standard shipping process, which can take several months, prepositioning food aid shortened delivery time frames by an average of almost a month for shipments to the World Food Program (WFP). GAO also estimates that prepositioning shortened delivery time frames by an average of more than 2 months for other organizations—“cooperating sponsors”—that receive USAID grants. In addition, USAID reduces delivery time frames when it diverts shipments en route to overseas prepositioning warehouses to areas with immediate needs. For all cooperating sponsors, GAO estimates that diversions saved, on average, about 2 months."

A letter report issued by the Government Accountability Office with an abstract that begins "Since 2007, the Department of Homeland Security's (DHS) Infrastructure Security Compliance Division (ISCD) has assigned about 3,500 high-risk chemical facilities to risk-based tiers under its Chemical Facility Anti-Terrorism Standards (CFATS) program, but it has not fully assessed its approach for doing so. The approach ISCD used to assess risk and make decisions to place facilities in final tiers does not consider all of the elements of consequence, threat, and vulnerability associated with a terrorist attack involving certain chemicals. For example, the risk assessment approach is based primarily on consequences arising from human casualties, but does not consider economic consequences, as called for by the National Infrastructure Protection Plan (NIPP) and the CFATS regulation, nor does it consider vulnerability, consistent with the NIPP. ISCD has begun to take some actions to examine how its risk assessment approach can be enhanced, including commissioning a panel of experts to assess the current approach, identify strengths and weaknesses, and recommend improvements. ISCD will need to incorporate the various results of these efforts to help them ensure that the revised risk assessment approach includes all elements of risk. After ISCD has …

A letter report issued by the Government Accountability Office with an abstract that begins "In 2004, the U.S. Consumer Product Safety Commission (CPSC) estimated that 29,400 deaths in the United States were related to consumer products. As required under Section 107 of the Consumer Product Safety Improvement Act of 2008, this study reviews what is known about the relative incidence of preventable injuries and deaths among minority children associated with products intended for children's use and also examines what actions CPSC has taken through its public information and education initiatives to minimize these injuries and deaths. To address these issues, we assessed injury and death data sources used by CPSC, compared CPSC's consumer education efforts with key practices, and interviewed federal officials and groups representing the health and consumer interests of minority populations."

A letter report issued by the Government Accountability Office with an abstract that begins "Appraisers’ most prominent role relative to the three types of tax returns GAO studied is in the valuation of estates. In the most recent years for which GAO had data, appraisers were likely involved in the valuation of property worth from $75 billion to $167 billion reported on estate tax returns in 2009. In contrast, less than $17 billion worth of gifts in 2009 and less than $10 billion in noncash contributions in 2008 likely involved an appraiser. Gift tax returns that likely used appraisers had higher audit rates than gift returns that were unlikely to have appraisers. The use of appraisers was not associated with higher audit rates for estate tax returns and individual returns with noncash contributions."

A letter report issued by the Government Accountability Office with an abstract that begins "Department of Defense (DOD) installations have about 2,600 electric, water, wastewater, and natural gas utility systems valued at about $50 billion. In 1997, DOD decided that privatization was the preferred method for improving utility systems, and Congress approved legislative authority for privatizing DOD's utility systems with Public Law No. 105-85. DOD estimates that some utility privatization contracts will cost over $100 million. In a May 2005 report, GAO identified several management weaknesses in DOD's implementation of the program. The Fiscal Year 2006 National Defense Authorization Act required GAO to evaluate and report on changes to the utility privatization program since May 2005. Accordingly, this report updates the status of the program and discusses the effect of DOD's changes on the concerns noted last year. To conduct this review, GAO summarized program status and costs, assessed DOD's changes to program guidance and in other areas, and reviewed the services' implementation of the changes."

A letter report issued by the Government Accountability Office with an abstract that begins "As Congress considers reauthorization of the laws which provide funding for the Child Care and Development Fund (CCDF), there is interest in understanding what accounts for recent trends in child care subsidy receipt among eligible families and what research says about subsidies' effects on parents' ability to obtain and maintain employment. The U.S. Department of Health and Human Services (HHS) administers CCDF, but states have flexibility in its implementation. As requested, GAO examined: (1) trends in federal estimates of the number and proportion of eligible children and families who receive child care subsidies, (2) factors that may affect trends in estimates of the number of children served, and (3) what is known about the extent to which access to subsidies supports low-income parents' employment. To address these issues, GAO reviewed recent federal estimates of the number and proportion of eligible children and families served; conducted a survey of state child care administrators in 50 states and the District of Columbia; interviewed HHS officials, state officials in four selected states, and researchers and experts in child care subsidies; and reviewed research on the relationship between subsidy receipt …

Correspondence issued by the Government Accountability Office with an abstract that begins "Oil and gas production from federal lands and waters is critical to meeting the nation's energy needs. This production provided about 31 percent of all oil and 29 percent of all natural gas produced in the United States in fiscal year 2007. Every five years, the federal government decides the areas in the offshore waters of the United States it will offer for leasing and establishes a schedule for individual lease sales. The Department of the Interior's Minerals Management Service (MMS) has conducted these sales at least once per year for at least the past 30 years. During the sales, oil and gas companies bid for the rights to explore and develop the oil and gas resources on these leases and also agree to pay the federal government royalties on the resources produced. In 1995, a time when oil and natural gas prices were significantly lower than they are today, Congress passed the Outer Continental Shelf Deep Water Royalty Relief Act (DWRRA), which authorized MMS to provide "royalty relief" on oil and gas produced in the deep waters of the Gulf of Mexico from certain leases issued from …

A letter report issued by the Government Accountability Office with an abstract that begins "According to the Department of Homeland Security (DHS), there are thousands of facilities in the United States that if destroyed by a disaster could cause casualties, economic losses, or disruptions to national security. The Homeland Security Act of 2002 gave DHS responsibility for leading and coordinating the nation's effort to protect critical infrastructure and key resources (CIKR). Homeland Security Presidential Directive 7 (HSPD-7) defined responsibilities for DHS and certain federal agencies--known as sector-specific agencies (SSAs)--that represent 18 industry sectors, such as energy. In accordance with the Homeland Security Act and HSPD-7, DHS issued the National Infrastructure Protection Plan (NIPP) in June 2006 to provide the approach for integrating the nation's CIKR. GAO was asked to study DHS's January 2009 revisions to the NIPP in light of a debate over whether DHS has emphasized protection--to deter threats, mitigate vulnerabilities, or minimize the consequences of disasters---rather than resilience---to resist, absorb, or successfully adapt, respond to, or recover from disasters. This report discusses (1) how the 2009 NIPP changed compared to the 2006 NIPP and (2) how DHS and SSAs addressed resiliency as part of their planning efforts. GAO …

A letter report issued by the Government Accountability Office with an abstract that begins "Foreign students and scholars have made substantial contributions to U.S. research efforts and technology development. However, according to a federal government intelligence assessment, foreign access to sensitive U.S. technology has imposed a significant but unquantifiable cost to the United States. Given this risk, GAO was asked to (1) describe the nature of the research at universities and identify steps they take to comply with export controls and (2) assess efforts by the Departments of Commerce and State--the key export control agencies--to determine the risk of export violations in university research. GAO reviewed Commerce and State export control programs and met with officials from 13 universities, selected based on their foreign student populations, applications for export licenses, and federal grants and contracts."

Testimony issued by the Government Accountability Office with an abstract that begins "The federal investment in early learning and child care is administered through 45 programs that provide or may support related services to children from birth through age 5, as well as five tax provisions that subsidize private expenditures in this area. Among the 45 programs, 12 have an explicit program purpose of providing early learning or child care services. These programs differ in size, target population, and structure. For example, most of them obligated less than $500 million each in fiscal year 2012, while the largest program, Head Start, obligated approximately $8 billion in that year. The remaining 33 programs identified in GAO's 2012 report permit the use of funds for delivering or supporting early learning or child care services, but this is not their explicit purpose. These programs include multipurpose block grants, such as Temporary Assistance for Needy Families, for which early learning or child care is not a primary purpose but which may nevertheless provide significant funding for child care. They also include programs that may allow funds to be used for early learning or child care, but these are not among their primary goals and …

Correspondence issued by the Government Accountability Office with an abstract that begins "We have performed the procedures contained in this report, which we agreed to perform and with which the Inspector General (IG) of the Department of Transportation concurred, solely to assist that office in ascertaining whether the net excise tax revenue distributed to the Airport and Airway Trust Fund (AATF) for the fiscal year ended September 30, 2004, is supported by the underlying records. We evaluated fiscal year 2004 activity affecting distributions to the AATF. The adequacy of the procedures to meet the IG's objectives is the IG's responsibility, and we make no representation in that respect. The procedures we agreed to perform were (1) detailed tests of transactions that represent the underlying basis of amounts distributed to the AATF, (2) review of the Internal Revenue Service's (IRS) quarterly AATF certifications, (3) review of the Department of the Treasury's Financial Management Service adjustments to the AATF for fiscal year 2004, (4) review of IRS's precertification1 of receipts for the second and third quarters of fiscal year 2004, (5) review of certain procedures of the Department of the Treasury's Office of Tax Analysis' (OTA) estimation procedures affecting excise tax distributions …

A letter report issued by the Government Accountability Office with an abstract that begins ""

Correspondence issued by the General Accounting Office with an abstract that begins "Last year, GAO reported that the demilitarization liability for excess ammunition was not reflected in the Department of Defense's (DOD) financial statements although required by federal financial accounting standards. The Army, as the single manager for conventional ammunition, calculated a liability of $1.2 billion and prepared a voucher recognizing this amount. Although consistent with GAO's recommendation that DOD include the total liability for demilitarizing excess ammunition in its annual financial statements, this amount does not reflect the full extent of future costs. Specifically, the Army does not recognize a liability for costs associated with the demilitarization of (1) excess ammunition overseas or (2) excess Army-owned war reserve ammunition, excess retail ammunition, and excess ammunition not stored at an Army installation. GAO found that the total liability that should be reflected in fiscal year 2002 financial statements could amount to $3 billion, or $1.8 billion more than the Army's calculation. The Army needs to submit an additional voucher and include in its and DOD's fiscal year 2002 consolidated balance sheets the future liability associated with the demilitarization of excess Army ammunition at overseas and military storage locations."

A letter report issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service's (IRS) goal is to receive 80 percent of all major types of tax returns electronically by 2012. Legislation passed in November 2009 supports the 80 percent goal for individual income tax returns by requiring tax return preparers who file more than 10 individual returns per year to file them electronically, or e-file. GAO was asked to review IRS's implementation of this e-file mandate. Specifically, GAO (1) described e-file rates and preparers' experiences implementing the mandate, (2) assessed IRS's plans to enforce the mandate, (3) assessed IRS's analysis of options for digitizing more data from paper returns, and (4) determined whether there are any tax forms IRS cannot accept electronically and assessed IRS's plans for adding them to the e-file system. To conduct these analyses, GAO reviewed IRS processing data and e-file planning documents, and interviewed IRS officials and 26 members of national preparer organizations."

A letter report issued by the Government Accountability Office with an abstract that begins "Health-care-associated infections (HAI) are infections that patients acquire while receiving treatment for other conditions. Normally treated with antimicrobial drugs, HAIs are a growing concern as exposure to multidrug-resistant organisms (MDRO) becomes more common. Infections caused by MDROs, such as methicillin-resistant Staphylococcus aureus (MRSA), lead to longer hospital stays, higher treatment costs, and higher mortality. In response to demands for more public information on HAIs, some states began to establish HAI public reporting systems. The federal Centers for Disease Control and Prevention (CDC) developed a system--the National Healthcare Safety Network (NHSN)--to collect HAI data from hospitals and some states have chosen to use it for their programs. In addition, some hospitals have adopted initiatives to reduce MRSA by routinely testing some or all patients and isolating those who test positive for MRSA from contact with other patients. GAO was asked to examine (1) the design and implementation of state HAI public reporting systems, (2) the initiatives hospitals have undertaken to reduce MRSA infections, and (3) the experience of certain early-adopting hospitals in overcoming challenges to implement such initiatives. GAO interviewed state officials, reviewed documents, and surveyed or …

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed census data to better clarify the relationship between the Census Bureau's data collection workload and the time and work force needed to complete it. These factors--used to calculate productivity--are some of the largest drivers of census costs, and the Bureau developed its budget for the 2000 Census using a model that contained key assumptions about expected workload and enumerator productivity. GAO was unable to calculate productivity levels for the 2000 census or most of the earlier censuses examined because data was largely unavailable, incomplete, or not comparable. Moreover, definitional differences in how the Bureau counted the number of enumerators who worked on the census, and variations in census-taking methodologies, limited the comparability of productivity data from one census to the next."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the importance of land acquisition to the success of the South Florida Ecosystem Restoration Initiative, focusing on: (1) what the South Florida Ecosystem Restoration Task Force did to identify and acquire lands needed to accomplish the goals of the initiative from 1996 through 1999; and (2) what the Department of the Interior did to help ensure that it maximized the acreage purchased--that is, bought as much land as possible, with $200 million in Farm Bill grants."

Testimony issued by the Government Accountability Office with an abstract that begins "The American Recovery and Reinvestment Act of 2009 (Recovery Act) specifies several roles for GAO, including conducting bimonthly reviews of selected states' and localities' use of funds made available under the act. This testimony is based on GAO's bimonthly work in California, where the Recovery Act provided more than $85 billion--or about 10 percent of the funds available nationally--for program funding and tax relief. This testimony provides a general overview of: (1) California's use of Recovery Act funds for selected programs, (2) the approaches taken by California agencies to ensure accountability for Recovery Act funds, and (3) the impacts of these funds. This testimony focuses on selected programs that GAO has covered in previous work including the use of Recovery Act funds by the state and two localities' --City of Los Angeles and County of Sacramento, Highway Infrastructure Investment, and the Weatherization Assistance Program. GAO also updated information on three education programs with significant Recovery Act funds being disbursed--the State Fiscal Stabilization Fund (SFSF), and Recovery Act funds for Title I, Part A, of the Elementary and Secondary Education Act of 1965 (ESEA), as amended, and Part B …

A letter report issued by the Government Accountability Office with an abstract that begins "Automation and information technology (IT) are expected to play a critical role in the 2010 decennial census. The Census Bureau plans to spend about $3 billion on automation and technology that are to improve the accuracy and efficiency of census collection, processing, and dissemination. The Bureau is holding what it refers to as a Dress Rehearsal, during which it plans to conduct operational testing that includes the decennial systems. In view of the importance of IT acquisitions to the upcoming census, GAO was asked to (1) determine the status and plans for four key IT acquisitions, including schedule and cost, and (2) assess whether the Bureau is adequately managing associated risks. To achieve its objectives, GAO analyzed acquisition documents and the projects' risk management activities and compared these activities to industry standards."

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 also noted that VA could reinvest the savings to enhance veterans' health care. In response, VA initiated its Capital Asset Realignment for Enhanced Services (CARES) process to identify what health care services it should provide in which locations through fiscal year 2022. CARES resulted in decisions to realign inpatient services at some VA facilities and to leave services as currently aligned at others. VA did not complete inpatient alignment decisions across VA for long-term care and mental health services and for inpatient services at some facilities because VA lacked sufficient information on demand for such care and other factors. GAO was asked to examine key challenges VA will face in completing and implementing CARES. This report discusses three key challenges: (1) developing information to complete inpatient alignment decisions, (2) improving management of excess property, and (3) determining priorities for purchasing care to improve access. GAO's analysis is …

A letter report issued by the Government Accountability Office with an abstract that begins "In 2005, GAO added the Department of Defense's (DOD) approach to business transformation to its high-risk list because (1) DOD's improvement efforts were fragmented, (2) DOD lacked an integrated and enterprisewide business transformation plan, and (3) DOD had not designated a senior official at the right level with the right authority to be responsible for overall business transformation efforts. This report assesses (1) the progress DOD has made in setting up a management framework for overall business transformation efforts and (2) the challenges DOD faces in maintaining and ensuring the success of those efforts. GAO conducted this work under the Comptroller General's authority to conduct evaluations under his own initiative. In conducting its work, GAO compared DOD's actions to key practices of successful transformations."