Correspondence issued by the Government Accountability Office with an abstract that begins "In December 2009, recognizing that the situation in Afghanistan had become more grave since the March 2009 announcement of the U.S. strategy for Afghanistan and Pakistan, the administration concluded a 10-week review of the strategy's goals and the methods needed to achieve them. In announcing the results of this review, the President reaffirmed the core strategic goal of disrupting, dismantling, and eventually defeating extremists in Afghanistan and Pakistan and preventing them from threatening the United States and its allies in the future. To meet this goal, the President announced his decision to rapidly deploy an additional 30,000 U.S. troops to Afghanistan. In addition, he pledged a "surge" of civilian experts to help enhance the capacity of Afghan government institutions and assist in the rehabilitation of key economic sectors. Since the President's December 2009 announcement, about 16,000 of the additional U.S. troops have gradually deployed to Afghanistan--including about 10,000 as of March 2010 and approximately another 6,000 since that time--and the number of U.S. government civilians present in country has grown by about 200. In February 2010, in what senior Department of Defense (DOD) officials have described as the …

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 "Takeoffs, landings, and movement around the surface areas of airports (the terminal area) are critical to the safe and efficient movement of air traffic. The nation's aviation system is arguably the safest in the world, but close calls involving aircraft or other vehicles at or near airports are common, occurring almost daily. The Federal Aviation Administration (FAA) provides oversight of the terminal area and has taken action to improve safety, but has been called upon by the National Transportation Safety Board (NTSB) and others to take additional steps to improve its oversight. As requested, this report addresses (1) recent actions FAA has taken to improve safety in the terminal area, (2) recent trends in terminal area safety and factors contributing to those trends, and (3) any additional actions FAA could take to improve safety in the terminal area. To address these issues, GAO analyzed data from FAA data; reviewed reports and FAA documents; and interviewed federal and industry officials."

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

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Homeland Security (DHS) is coordinating in a variety of ways with tribes, such as through joint operations and shared facilities and Operation Stonegarden--a DHS grant program intended to enhance coordination among local, tribal, territorial, state, and federal law enforcement agencies in securing United States borders. However, the Border Patrol and tribes face coordination challenges. Officials from five tribes reported information-sharing challenges with the Border Patrol, such as not receiving notification of federal activity on their lands. Border Patrol officials reported challenges navigating tribal rules and decisions. Border Patrol and DHS have existing agreements with some, but not all, tribes to address specific border security issues, such as for the establishment of a law enforcement center on tribal lands. These agreements could serve as models for developing additional agreements between the Border Patrol and other tribes on their specific border security coordination challenges. Written government-to-government agreements could assist Border Patrol and tribal officials with enhancing their coordination, consistent with practices for sustaining effective coordination. DHS established an office to coordinate the components' tribal outreach efforts, which has taken actions such as monthly teleconferences with …

A letter report issued by the Government Accountability Office with an abstract that begins "Eight charter schools were located on domestic military bases and one charter school was being developed on a base at the time of GAO's review. The military base charter schools differed in their academic focuses and served militaryconnected students to different degrees. For example, one school focused on science, technology, engineering, and mathematics while another used the arts to teach all subjects. Enrollment of military-connected students at these base charter schools ranged from 42 percent to 90 percent, and three schools used preferences to ensure a higher proportion of these students. For example, one charter school with a stated mission of educating military-connected children gave first preference to children of active-duty personnel, who represented the preponderance of enrolled students. The schools were established to address different interests, including family perceptions about the quality of education in local school districts and military officials' need to attract and retain military families to bases. In some instances the impetus for establishing a charter school on a military base originated with private entities. For example, a private developer hired to build housing on the base worked with a charter management …

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 …

A letter report issued by the Government Accountability Office with an abstract that begins "The Environmental Protection Agency (EPA) and the states each have responsibilities for developing and implementing pollution targets, known as total maximum daily loads (TMDL). EPA oversees states' TMDL efforts by establishing in regulations minimum requirements TMDLs need for approval, providing funding, and furnishing technical assistance. States develop TMDLs and generally take the lead in implementing them by identifying pollutants that impair water quality and taking actions to reduce them."

Testimony issued by the Government Accountability Office with an abstract that begins "Since GAO reported on the commercial space launch industry in 2006 and 2009, the industry has evolved and moved further toward space tourism. Commercial space tourism promises to make human space travel available to the public for the first time. In addition, the National Aeronautics and Space Administration (NASA) plans to use private companies to transport cargo, and eventually personnel, to the International Space Station after NASA retires the space shuttle later in 2011. The Federal Aviation Administration (FAA) oversees the safety of commercial space launches, licensing and monitoring the safety of such launches and of commercial spaceports (sites for launching spacecraft), and promotes the industry. This testimony addresses (1) recent industry trends, (2) FAA's related budget request for fiscal year 2012, and (3) challenges that FAA and industry faces. This statement is based on GAO's October 2006 report and December 2009 testimony on commercial space launches, updated with information GAO gathered from FAA and industry experts in April and May 2011 on industry trends and recent FAA and NASA actions. In past work, GAO recommended that FAA take several actions to improve its oversight of commercial space …

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 "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 "In response to the ongoing threats to federal systems and operations posed by cyber attacks, President Bush established the Comprehensive National Cybersecurity Initiative (CNCI) in 2008. This initiative consists of a set of projects aimed at reducing vulnerabilities, protecting against intrusions, and anticipating future threats. GAO was asked to determine (1) what actions have been taken to develop interagency mechanisms to plan and coordinate CNCI activities and (2) what challenges CNCI faces in achieving its objectives related to securing federal information systems. To do this, GAO reviewed CNCI plans, policies, and other documentation and interviewed officials at the Office of Management and Budget (OMB), Department of Homeland Security, and the Office of the Director of National Intelligence (ODNI), among other agencies. GAO also reviewed studies examining aspects of federal cybersecurity and interviewed recognized cybersecurity experts."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) is acquiring two new tactical wheeled vehicles (TWV): the Mine Resistant Ambush Protected (MRAP) All Terrain Vehicle (M-ATV) and the Joint Light Tactical Vehicle (JLTV). The $12.5 billion M-ATV is for use in Afghanistan; JLTV is the future replacement for vehicles like the High Mobility Multi-purpose Wheeled Vehicle (HMMWV). GAO was asked to assess (1) DOD's progress in rapidly acquiring and fielding M-ATVs, (2) JLTV's expected features and cost compared to other TWV, and (3) the extent to which the current plans for M-ATV and JLTV are consistent with the services' TWV investment strategies. GAO reviewed documents and held discussions with key officials to determine program strategies, costs, performance, and anticipated features; and compared M-ATV and JLTV plans with service strategies."

A letter report issued by the Government Accountability Office with an abstract that begins "The Navy determined that its current hospital on Guam does not meet modern facility standards. Moreover, the military population on Guam is expected to grow from 15,000 to over 39,000 due to DOD plans to move Marine Corps units from Okinawa, Japan to Guam and expand other on- island capabilities. The Navy plans to construct a new hospital and two outpatient clinics as part of its facility solution to replace the current hospital and accommodate additional health care requirements. This report (1) describes the Navy's plans for developing its military treatment facility solution to meet the expected increases in the military population on Guam, and (2) examines the extent to which the Navy is assured that its proposed military treatment facility solution on Guam will sufficiently meet the requirements for the expected increase in military population. To address these objectives, GAO reviewed documentation including the Navy's plans for its military treatment facility solution and interviewed key officials within the Military Health System"

Correspondence issued by the Government Accountability Office with an abstract that begins "In May 2010, the Federal Motor Carrier Safety Administration (FMCSA) alerted your offices that it might have violated statutory restrictions when obligating funds to states for its Commercial Vehicle Information Systems and Networks (CVISN) program. CVISN awards grants to state offices to support improved information technology exchanges between government agencies and the motor carrier industry to enhance motor carrier safety and other efforts. In 2005, the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users (SAFETEA-LU) provided $25 million annually in contract authority and established funding restrictions for CVISN awards. FMCSA temporarily shut down the CVISN program in May 2010 to determine whether it violated funding restrictions and to prevent exacerbating any problems; it has not determined when it will restart the program. In response to congressional request, this report addresses (1) whether FMCSA complied with statutory requirements when awarding CVISN grants to states and (2) actions that the agency is taking to manage the award of CVISN grants effectively."

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 …

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Education's (Education) Institute of Education Sciences (IES) supports high-quality research, but lacks certain key procedures needed to fulfill other aspects of its mission. According to stakeholders, IES has substantially improved the quality of education research since its inception over a decade ago. However, GAO identified concerns with IES's ability to produce timely and relevant research. For example, IES's efforts are slow to respond to stakeholders' needs, in part, because the time IES's products have spent in peer review has substantially increased in recent years--from an average of 117 days in fiscal year 2011 to 150 days in fiscal year 2013--and IES does not monitor some aspects of these timeframes. In addition, IES does not have a structured process for incorporating stakeholder input into its research agenda, which previous GAO work has shown to be key to sound federal research programs. Lastly, IES's performance measures do not fully reflect its current programs, which is not consistent with leading practices GAO has identified for performance management. For example, IES does not publicly report on the overall performance of the Regional Educational Laboratories (REL) program, which …

A letter report issued by the Government Accountability Office with an abstract that begins "American consumers, businesses, and federal agencies rely on the Energy Star program to identify products that decrease greenhouse emissions and lower energy costs. In addition, the federal government and various states offer tax credits and other incentives to encourage the use of energy-efficient products including Energy Star products. Specifically, approximately $300 million from the American Recovery and Reinvestment Act will be used for state rebate programs on energy-efficient products. The Energy Star program, which began in 1992, is overseen jointly by the U.S. Department of Energy (DOE) and the U.S. Environmental Protection Agency (EPA). Given the millions of dollars allocated to encourage use of Energy Star products and concerns that the Energy Star program is vulnerable to fraud and abuse, GAO was asked to conduct proactive testing to (1) obtain Energy Star partnership status for bogus companies and (2) submit fictitious products for Energy Star certification. To perform this investigation, GAO used four bogus manufacturing firms and fictitious individuals to apply for Energy Star partnership and submitted 20 fictitious products with fake energy-savings claims for Energy Star certification. GAO also reviewed program documents and interviewed agency …

Testimony issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) began the Evolved Expendable Launch Vehicle (EELV) program in 1995 to provide a new generation of launch vehicles to ensure affordable access to space for government satellites. In November 1997, based on commercial forecasts at that time, the Office of the Secretary of Defense (OSD) approved maintaining competition between two contractors, and in 1998, DOD competitively awarded “other transaction agreements” to Boeing and Lockheed Martin for the development and the associated launch infrastructure to meet EELV program requirements. In 2005, DOD revised the EELV acquisition strategy to reflect the collapse of the commercial launch market and the ensuing erosion of the industrial base which DOD believed threatened its assured access to space. In acknowledging the government's role as the primary EELV customer, the new strategy maintained assured access to space by funding two product lines of launch vehicles. Shortly afterwards, Boeing and Lockheed Martin announced plans to consolidate their launch operations into a joint venture—United Launch Alliance (ULA). According to DOD, the EELV program was focused on mission success in the ensuing years, until 2010, when DOD officials predicted EELV program costs would …

Testimony issued by the Government Accountability Office with an abstract that begins "The FAA Modernization and Reform Act of 2012 (the 2012 Act) contained several provisions related to implementing the Next Generation Air Transportation System (NextGen)—a complex, long-term initiative to incrementally modernize and transform the national airspace system (NAS). GAO's recent work on NextGen has highlighted three key implementation issues:"

A letter report issued by the Government Accountability Office with an abstract that begins "Three of the nine selected agencies' risk assessment methodologies that GAO reviewed—the Department of Energy (DOE), the Department of Justice (DOJ), and the Department of State (State)—fully align with the Interagency Security Committee's (ISC) risk assessment standards, but six do not—the Department of the Interior (DOI), the Department of Veterans Affairs (VA), the Federal Protective Service (FPS), the Federal Emergency Management Agency (FEMA), the Nuclear Regulatory Commission (NRC), and the Office of Personnel Management (OPM). As a result, these six agencies may not have a complete understanding of the risks facing approximately 52,000 federal facilities and may be less able to allocate security resources cost-effectively at the individual facility level or across the agencies' facility portfolios. ISC's The Risk Management Process for Federal Facilities ( RMP ) standard requires that agencies' facility risk assessment methodologies must (1) consider all of the undesirable events identified in the RMP as possible risks to federal facilities, and (2) assess the threat, consequences, and vulnerability to specific undesirable events. Six of the nine agencies' methodologies GAO reviewed do not align with ISC's standards because the methodologies do not (1) consider …

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."

Testimony issued by the Government Accountability Office with an abstract that begins "GAO's fiscal year (FY) 2015 budget request of $525.1 million seeks an increase of 3.9 percent to maintain staff capacity as well as continue necessary maintenance and improvements to our information technology (IT) and building infrastructure. Additionally, receipts and reimbursements, primarily from program and financial audits, and rental income, totaling $30.9 million are expected in FY 2015."

A letter report issued by the Government Accountability Office with an abstract that begins "The Navy faces technical, design, and construction challenges to completing Gerald R. Ford (CVN 78) that have led to significant cost increases and reduced the likelihood that a fully functional ship will be delivered on time. The Navy has achieved mixed progress to date developing CVN 78's critical technologies, such as a system intended to more effectively launch aircraft from the ship. In an effort to meet required installation dates aboard CVN 78, the Navy has elected to produce some of these systems prior to demonstrating their maturity--a strategy that GAO's previous work has shown introduces risk of late and costly design changes and rework, and leaves little margin to incorporate additional weight growth in the ship. In addition, progress in constructing CVN 78 has been overshadowed by inefficient out-of-sequence work, driven largely by material shortfalls, engineering challenges, and delays developing and installing critical technology systems. These events are occurring in a constrained budget environment, even as lead ship costs have increased by over 22 percent since construction authorization in fiscal year 2008--to $12.8 billion. Additional increases could follow due to uncertainties facing critical technology systems …