Correspondence issued by the Government Accountability Office with an abstract that begins "In March 2011, we issued our report on the results of our audit of the financial statements of the Deposit Insurance Fund (DIF) and the Federal Savings and Loan Insurance Corporation Resolution Fund (FRF) as of, and for the years ending December 31, 2010, and 2009, and on the effectiveness of the Federal Deposit Insurance Corporation's (FDIC) internal control over financial reporting as of December 31, 2010. We also reported our conclusions on FDIC's compliance with selected provisions of laws and regulations. The purpose of this report is to present information on certain internal control and accounting procedure issues we identified during our 2010 audit and to provide our recommended actions to address these issues."

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses challenges associated with building new runways and with ensuring that existing runways are properly maintained. Recent flight delays and cancellations as well as significant media attention have heightened public concern about the need to increase the capacity of the National Airspace System. According to the Federal Aviation Administration (FAA), 24 of the nation's 50 busiest commercial service airports have proposed, planned, or begun construction on new runways and runway extensions at an estimated cost of $6.5 billion. Airports and FAA face challenges in building new runways and in determining at what point runway pavement conditions warrant repair in order for existing runways to be maintained in the most cost-effective manner. The federal government and the aviation industry are involved in several efforts to balance airports' growth with environmental concerns and to address runway maintenance in a cost-effective way. Additional actions would help minimize some delays associated with adding capacity and problems with preserving existing capacity."

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed its work concerning federally funded teacher training programs, focusing on the: (1) number of agencies and the programs they administer that support teacher training, along with some general characteristics of these programs; and (2) funding provided by these programs."

Testimony issued by the General Accounting Office with an abstract that begins "The testimony discusses debt collection efforts by two major components at the Department of Agriculture--the Rural Housing Service (RHS) and the Farm Service Agency (FSA). The Debt Collection Improvement Act of 1996 requires agencies to (1) notify the Department of the Treasury of debts more than 180 days delinquent for the purposes of administrative offset against any amounts that might otherwise be due and (2) refer such debts to Treasury for centralized collection. To facilitate collection, agencies can administratively garnish the wages of delinquent debtors throughout government. GAO found that agencies are excluding most reported debt more than 180 days delinquent from referral requirements. To more fully realize the benefits of debt collection, agencies need to improve their implementation of the act. The Financial Management Service is making steady progress in collecting delinquent federal non-tax debt through the Treasury Offset Program--a mandatory governmentwide debt collection program that compares delinquent debtor debt to federal payment data. Agriculture and other agencies still have not used administrative wage garnishment to collect delinquent non-tax debt even though experts have testified that it can be an extremely powerful tool for debt collection. If …

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the status of the court-appointed receivership for the District of Columbia's child welfare system, focusing on: (1) the progress the receivership has made to comply with the requirements of the modified final order (MFO); and (2) key elements that are essential for additional reforms to occur."

Testimony issued by the General Accounting Office with an abstract that begins "The District of Columbia Superior Court has made progress in planning the transition of its Family Division to a Family Court, but some challenges remain. The Superior Court's transition plan addresses most, but not all, of the required elements outlined in the District of Columbia Family Court Act of 2001. Significantly, the completion of the transition hinges on timely completion of a complex series of interdependent plans intended to obtain and renovate physical space to house the court and its functions. All required space may not be available, as currently planned, to support the additional judges the Family Court needs to perform its work in accordance with the act, making it uncertain as to when the court can fully complete its transition. Although not required as part of its transition plan efforts, the Superior Court has begun to coordinate its activities with social services agencies in the District. However, the court and agencies face challenges in achieving coordinated services in the longer term. Finally, the development and application of the District of Columbia Courts' Integrated Justice Information System will be critical for the Family Court to be able …

Testimony issued by the General Accounting Office with an abstract that begins "Nationwide, underground storage tanks (UST) containing petroleum and other hazardous substances are leaking, thereby contaminating the soil and water, and posing health risks. The Environmental Protection Agency (EPA), which implements the UST program with the states, required tank owners to install leak detection and prevention equipment by the end of 1993 and 1998 respectively. The Congress asked GAO to determine to what extent (1) tanks comply with the requirements, (2) EPA and the states are inspecting tanks and enforcing requirements, (3) upgraded tanks still leak, and (4) EPA and states are cleaning up these leaks. In response, GAO conducted a survey of all states in 2000 and issued a report on its findings in May 2001. This testimony is based on that report, as well as updated information on program performance since that time."

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses (1) the relationship between Internal Revenue Service (IRS) audits of taxpayers and other programs IRS uses to ensure that taxpayers' returns are accurate and (2) how IRS is managing the increased workload in two of its programs--offers-in-compromise and innocent spouse claims. IRS audited more than 600,000 taxpayers in fiscal year 2000, either face-to-face or through the mail. IRS has several programs that use computerized screening procedures to review all tax returns to detect certain types of errors. These programs result in millions of contacts with taxpayers to inform them of adjustments IRS made to their liabilities, seek explanations for errors IRS believes were made, or ask taxpayers to check whether they erred on their returns. The programs vary in their similarity to audits; some of the programs are most similar to audits that IRS conducts through the mail. The programs that IRS uses to detect errors on tax returns rely completely on information that taxpayers report on the tax returns and that IRS receives from third parties. Therefore, audits remain an important tax enforcement tool. Several factors suggest that IRS may be gaining better management …

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the causes of the bankruptcies of large corporations owning nursing homes and the implications for nursing home residents, focusing on: (1) the adequacy of Medicare's payment rates for skilled nursing services furnished in nursing homes; (2) the relationship between the changes wrought by the Balanced Budget Act and recent nursing home bankruptcies; and (3) what exists to protect patients."

Testimony issued by the General Accounting Office with an abstract that begins "Long-standing problems with excess and underutilized real property, deteriorating facilities, unreliable real property data, and costly space challenges are shared by several agencies. These factors have multibillion-dollar cost implications and can seriously jeopardize agencies' missions. Federal agencies face many challenges securing real property due to the threat of terrorism. This testimony discusses long-standing, complex problems in the federal real property area and what actions are needed to address them."

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the Department of the Interior's actions in response to previous GAO recommendations to improve the management of the South Florida Ecosystem Restoration Initiative, focusing on what: (1) the South Florida Ecosystem Restoration Task Force has done to identify and acquire lands needed to accomplish the goals of the restoration initiative; and (2) Interior did to help ensure that it maximized the acreage purchased with $200 million set aside in the 1996 Farm Bill for the initiative."

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses on the efforts of federal agencies to prepare for the consequences of a bioterrorist attack. GAO found that federal agencies are participating in research and preparedness activities, from improving the detection of biological agents to developing a national stockpile of pharmaceuticals to treat victims of disasters. Federal agencies also have several efforts underway to coordinate these activities on a formal and informal basis, such as interagency work groups. Despite these efforts however, coordination between agencies remains fragmented. GAO also found emerging concerns about the preparedness of state and local jurisdictions, including insufficient state and local planning for response to terrorist events, inadequate public health infrastructure, a lack of hospital participation in training on terrorism and emergency response planning, insufficient capabilities for treating mass casualties, and the timely availability of medical teams and resources in an emergency. This testimony summarizes a September 2001 report (GAO-01-915)."

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses GAO's analysis of security audits at federal agencies. The widespread interconnectivity of computers poses significant risks to federal computer systems and the operations and the infrastructures they support. GAO's evaluations show that federal computer systems are riddled with weaknesses that continue to put critical operations and assets at risk. GAO found weaknesses in following six areas: (1) security program management, (2) access controls, (3) software development and change controls, (4) segregation of duties, (5) operating systems controls, and (6) service continuity. Weaknesses in these areas place a broad range of critical operations and assets at risk for fraud, misuse, and disruption. Federal agencies have tried to address these problems, and many have good remedial efforts underway. However, these efforts will not be fully effective and lasting unless they are supported by a strong agencywide security management framework. Establishing such a management framework requires that agencies take a comprehensive approach that involves both (1) senior agency program managers who understand which aspects of their missions are the most critical and sensitive and (2) technical experts who know the agencies' systems and can suggest appropriate technical security …

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the status of key 2000 census-taking operations, focusing on: (1) the mail response rate and the implications it has for timely and accurate completion of the Bureau of the Census' nonresponse follow-up workload; (2) update/leave procedure, which is used to count people in certain small towns and rural areas; (3) Service-Based Enumeration, used to count persons with no usual residence; and (4) Questionnaire Assistance Centers, which are designed to help people, especially those with limited English skills, complete their census forms."

Testimony issued by the General Accounting Office with an abstract that begins "The rapid failure and bankruptcy of Enron has prompted severe criticism of the nation's financial reporting and auditing systems, which are fundamental to maintaining investor confidence in U.S. capital markets. This report focuses on four areas in which the Enron failure revealed serious problems: corporate governance, the independent audit of financial statements, oversight of the accounting profession, and accounting and financial reporting issues. Effectively addressing these issues should be a shared responsibility between top management, boards of directors, various board committees, stock exchanges, the accounting profession, standard setters, regulatory/oversight agencies, analysts, investors, and Congress."

Testimony issued by the General Accounting Office with an abstract that begins "Although most of the attention following the September 11 terrorist attacks focused on airport security, an increasing emphasis has since been placed on ports. Ports are inherently vulnerable to terrorist attacks because of their size, generally open accessibility by water and land, metropolitan area location, the amount of material being transported through ports, and the ready transportation links to many locations within the country's borders. Since September 11, federal, state, and local authorities, and private sector stake holders have addressed vulnerabilities in the security of the nation's ports. The Coast Guard has acted as a focal point for assessing and addressing security concerns, anticipating many of the requirements that Congress and the administration are contemplating or have already put into place. Although the proposal to consolidate the federal agencies responsible for border security may offer some long-term benefits, overcoming three challenges will be key to successfully enhancing security at the nation's ports: standards, funding, and collaboration."

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the Veterans Health Administration's (VHA) management of the capital asset realignment process, focusing on: (1) VHA's progress to date; (2) any concerns regarding VHA's realignment process as designed; and (3) the potential effects of VHA's actions on the Department of Veterans Affairs' (VA) capital budgeting process."

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the issue of Medicaid expenditures for school-based health services and administrative costs, focusing on the: (1) magnitude of states' claims for school-based health services and administrative activities; (2) appropriateness of the methods used to determine how much Medicaid pays for these services; (3) extent to which school districts directly benefit from federal Medicaid reimbursements; and (4) the adequacy of the Health Care Financing Administration's (HCFA) oversight of school-based claims."

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 General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO provided information on the Civil Air Patrol, focusing on the: (1) nature of the relationship between the Air Force and the Patrol; (2) Air Force's oversight of the Patrol; (3) Patrol's management and oversight of its own activities; and (4) plans to resolve identified problems."

A letter report issued by the General Accounting Office with an abstract that begins "Discretionary grants awarded under the Bureau of Justice Assistance's (BJA) Byrne Program help state and local governments make communities safe and improve criminal justice. Discretionary grants awarded under BJA's Violence Against Women Office (VAWO) programs are aimed at improving criminal justice system responses to domestic violence, sexual assault, and stalking. The National Institute of Justice (NIJ) awarded $6 million for five Byrne Program and five VAWO discretionary grant program evaluations between 1995 and 2001. Of the 10 programs evaluated, all five VAWO evaluations were designed to be both process and impact evaluations of the VAWO programs. Only one of the five Byrne evaluations was designed as an impact evaluation and the other four evaluations were process evaluations. GAO's in-depth review of the four impact evaluations since fiscal year 1995 showed that only one of these--the evaluation of the Byrne Children at Risk Program--was methodologically sound. The other three evaluations, all of which examined VAWO programs, had methodological problems."

Other written product issued by the Government Accountability Office with an abstract that begins "The Rehabilitation Act of 1973 (Rehabilitation Act) requires agencies to take proactive steps to provide equal opportunity to qualified individuals with disabilities, but their rate of employment with the federal government remains low. GAO was asked to identify barriers to the employment of people with disabilities in the federal workforce and leading practices that could be used to overcome these barriers. On July 20, 2010, GAO convened a forum to identify leading practices that federal agencies could implement within the current legislative context. In preparation for the forum, GAO surveyed a wide range of knowledgeable individuals to identify barriers and leading practices. Forum participants were selected from among respondents (or their representatives) to reflect varying expertise and views concerning the employment of individuals with disabilities. The survey results formed the basis for the initial forum agenda, and were refined by participants to focus on actions they deemed most important. Comments in this report do not necessarily represent the views of any individual participant or the organizations that these participants represent or with which they are affiliated, including GAO."

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses the National Aeronautics and Space Administration's (NASA) oversight and management of its major projects. As you know, in 1990, GAO designated NASA's contract management as high risk in view of persistent cost growth and schedule slippage in the majority of its major projects. Since that time, GAO's high-risk work has focused on identifying a number of causal factors, including antiquated financial management systems, poor cost estimating, and undefinitized contracts. Because cost growth and schedule delays persist, this area - now titled acquisition management because of the scope of issues that need to be resolved - remains high risk. To its credit, NASA has recently made a concerted effort to improve its acquisition management. In 2007, NASA developed a comprehensive plan to address systemic weaknesses related to how it manages its acquisitions. The plan specifically seeks to strengthen program/project management, increase accuracy in cost estimating, facilitate monitoring of contractor cost performance, improve agency wide business processes, and improve financial management. While we applaud these efforts our recent work has shown that NASA needs to pay more attention to effective project management. It needs to adopt best …