Testimony issued by the Government Accountability Office with an abstract that begins "Information technology (IT) acquisition best practices have been developed by both industry and the federal government. For example, the Software Engineering Institute has developed highly regarded and widely used guidance on best practices, such as requirements development and management, risk management, validation and verification, and project monitoring and control. GAO's own research in IT management best practices led to the development of the Information Technology Investment Management Framework, which describes essential and complementary IT investment management disciplines, such as oversight of system development and acquisition management, and organizes them into a set of critical processes for successful investments."

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO analyzed materials from the American Health Care Association (AHCA) to determine whether any cases reflected the actions of an overly aggressive regulatory process."

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the health insurance tax credit proposed in H.R. 2261 for individuals who purchased private health insurance, focusing on both the number of people who would potentially be eligible for a tax credit or deduction under this proposal and the potential value of these credits and deductions."

Correspondence issued by the Government Accountability Office with an abstract that begins "Section 8102 of the Department of Defense (DOD) and Full-Year Continuing Appropriations Act for fiscal year 2011 directed us to evaluate the effect on national security resulting from the section's requirements. These requirements, as well as those previously included in Section 8116 of the DOD Appropriations Act for fiscal year 2010, prohibit DOD's use of funds appropriated by the respective acts for any contract over $1 million unless the contractor agrees not to use or enforce mandatory arbitration agreements to resolve specified employee claims, such as those under Title VII of the Civil Rights Act of 1964. These statutes also provide that the Secretary of Defense can waive the application of these restrictions on mandatory arbitration to avoid harm to U.S. national security interests."

Correspondence issued by the Government Accountability Office with an abstract that begins "In summary, 1,964 hospitals and 45,962 professionals were awarded a total of approximately $2.7 billion in Medicaid EHR incentive payments for 2011. These 1,964 hospitals, which represented 39 percent of the 5,013 eligible hospitals, were awarded a total of $1.7 billion in Medicaid EHR incentive payments for 2011. While the amount of Medicaid EHR incentive payments awarded to each hospital ranged from $7,528 to $7.2 million, the median payment amount was $613,512. Participation rates, as well as total payments, were higher for hospitals in the Medicaid EHR program when compared to the Medicare EHR program, though the median payment amount in the Medicaid EHR program was less than half as large. About 50 percent of hospitals accounted for about 80 percent of the total amount of Medicaid incentive payments awarded to hospitals. Among hospitals awarded a Medicaid EHR incentive payment for 2011, we found that"

Correspondence issued by the Government Accountability Office with an abstract that begins "On October 11, 2013, DOD submitted to the congressional defense committees the OPIR Technology report. Upon reviewing the report, we determined that the OPIR report was comprehensive and appropriately identified its limitations. In particular, DOD, in consultation with the IC, provided a description of (1) the plan and budget for current and next generation OPIR systems and (2) OPIR technology requirements. The report elaborated on current cooperative efforts between the DOD and IC communities and identified potential future opportunities for further cooperation. Further details remain classified."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO tested certain internal controls over federal disbursements processed by the Department of the Treasury's Financial Management Service (FMS) in fiscal year 2000. With some exceptions, FMS makes disbursements for all federal agencies through its Regional Financial Centers and Debt Management Operations Center. For fiscal year 2000, FMS reported processing approximately 890 million disbursements totaling more than $1.2 trillion. The centers disburse funds by check, electronic funds transfer (EFT), or Fedwire. FMS reported that these disbursements for fiscal year 2000 included approximately 265 million checks amounting to more than $265 billion, approximately 625 million EFTs amounting to more than $720 billion, and approximately 47,000 Fedwires amounting to more than $275 billion. The centers also process Automated Standard Application for Payments (ASAP) system enrollments. FMS reported the federal agencies authorized payments of over $254 billion in fiscal year 2000 using the ASAP system. This report reviews the results of GAO's (1) follow-up work on previously recommended improvements and corrective actions taken to address such recommendations and (2) fiscal year 2000 testing and related recommendations for improving controls over safeguarding assets and processing and documenting delegation and designation of agency …

Testimony issued by the Government Accountability Office with an abstract that begins "The attempted bombing of an airline on December 25, 2009, by a Nigerian citizen with a valid U.S. visa renewed concerns about the security of the visa process. Further, unauthorized immigrants who entered the country legally on a temporary basis but then overstayed their authorized periods of admission--overstays--could pose homeland security risks. The Department of Homeland Security (DHS) has certain responsibilities for security in the visa process and for addressing overstays. DHS staff review visa applications at certain Department of State overseas posts under the Visa Security Program. DHS also manages the Visa Waiver Program through which eligible nationals from certain countries can travel to the United States without a visa. This testimony is based on GAO products issued in November 2009, August 2010, and from March to May 2011. As requested, this testimony addresses the following issues: (1) overstay enforcement efforts, (2) efforts to implement a biometric exit system and challenges with the reliability of overstay data, and (3) challenges in the Visa Security and Visa Waiver programs."

Correspondence issued by the Government Accountability Office with an abstract that begins "This report responds to a Congressional request for information on activities related to classical plant and animal breeding--creating an organism with desirable traits through controlled mating and selection without the insertion of genes from another species--that occurs at the U.S. Department of Agriculture (USDA). Within USDA, the Agricultural Research Service (ARS) and the Cooperative State Research, Education, and Extension Service (CSREES) are the primary scientific research agencies involved in classical plant and animal breeding activities. ARS has more than 100 research facilities in the United States and abroad and received about $1.3 billion in funding for fiscal year 2006. ARS conducts research to develop and transfer solutions to agricultural problems, and its research partners include universities; crop, horticultural, and livestock producer and industry organizations; state, federal, and other research agencies or institutions; private companies; and international agricultural research centers. CSREES, which received about $1.2 billion in funding for fiscal year 2006, has the primary responsibility for providing linkages between the federal and state components of a broad-based, national agricultural research, extension, and higher education system. As Congress has noted, classical breeding is important to agricultural producers as they …

Correspondence issued by the Government Accountability Office with an abstract that begins "After the creation of the Department of Homeland Security (DHS) in March 2003, two legacy enforcement agencies--the former Immigration and Naturalization Service (INS) and the U.S. Customs Service (USCS)--were among the 22 federal agencies brought together within DHS. This transformation in turn merged the legacy INS and USCS investigators into the U.S. Immigration and Customs Enforcement (ICE) Office of Investigations (OI), and legacy INS and USCS inspectors, among others, into Customs and Border Protection (CBP). It has been nearly 3 years since the merger and efforts to integrate thousands of federal employees within ICE and CBP continue. Congress raised questions about ongoing human capital challenges brought about by the integration of legacy enforcement employees within ICE and CBP. In prior work, we have reported on the management and human capital challenges DHS faces as it merges the workforces of legacy agencies, including the need to clarify the roles and responsibilities of the new agencies, the difficulty of legacy staff operating from separate locations, and how it decides to allocate investigative resources. This report addresses the following objectives: (1) How many investigative work years were dedicated to immigration enforcement …

Testimony issued by the Government Accountability Office with an abstract that begins "Ten states concentrated in the western, midwestern, and southeastern United States--areas where the housing market had experienced strong growth in the prior decade--each experienced 10 or more commercial bank or thrift (bank) failures between 2008 and 2011. The failures of small banks (those with less than $1 billion in assets) in these states were largely driven by credit losses on commercial real estate (CRE) loans, particularly loans secured by real estate to finance land development and construction. Many of the failed banks had often pursued aggressive growth strategies using nontraditional, riskier funding sources and exhibited weak underwriting and credit administration practices. The Department of the Treasury and the Financial Stability Forum's Working Group on Loss Provisioning observed that earlier recognition of credit losses could have potentially lessened the impact of the crisis. The accounting model used for estimating credit losses is based on historical loss rates, which were low in the prefinancial crisis years. In part due to these accounting rules, loan loss allowances were not adequate to absorb the wave of credit losses that occurred once the financial crisis began. Banks had to recognize these losses through …

A statement of record issued by the General Accounting Office with an abstract that begins "This testimony discusses the Immigration and Naturalization Service's (INS) processes for denying aliens entry at airports and other points of entry, including the expedited removal and credible fear processes. The Illegal Immigration Reform and Immigrant Responsibility Act of 1996 included a provision--expedited removal--for dealing with aliens who try to enter the United States by engaging in fraud or misrepresentation (e.g. falsely claiming to be a U.S. citizen or misrepresenting a material fact) or who arrive with fraudulent, improper, or no documents (e.g. visa or passport). The expedited removal provision reduces an alien's right to seek review of a determination of inadmissibility decision. The Act also allows expedited removal orders to be issued to aliens who have entered the United States without being inspected or paroled at a port of entry. INS and immigration judges implement the act's provisions on the expedited removal of aliens."

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Defense Security Cooperation Agency's (DSCA) decision to lower the Foreign Military Sales (FMS) program's administrative fee from 3 percent to 2.5 percent, focusing on how the: (1) FMS program recovers its costs, as required by the Arms Export Control Act; and (2) projected sales levels made through the program will affect cost recovery in the future."

Testimony issued by the Government Accountability Office with an abstract that begins "The daunting challenges that face the nation in the 21st century establish the need for the transformation of government and demand fundamental changes in how federal agencies should meet these challenges by becoming flatter, more results-oriented, externally focused, partnership-oriented, and employee-enabling organizations. This testimony addresses how the long-term fiscal imbalance facing the United States, along with other significant trends and challenges, establish the case for change and the need to reexamine the base of the federal government; how federal agencies can transform into high-performing organizations; and how multiple approaches and selected initiatives can support the reexamination and transformation of the government and federal agencies to meet these 21st century challenges."

Testimony issued by the Government Accountability Office with an abstract that begins "The devastation and dislocation of individuals experienced throughout the Gulf Coast in Louisiana, Mississippi, Alabama, and Texas in the wake of Hurricanes Katrina and Rita has raised concern about both the charitable sector's and the government's abilities to effectively respond to such disasters. To strengthen future disaster response and recovery operations, the government needs to understand what went right and what went wrong, and to apply these lessons. The National Response Plan outlines the roles of federal agencies and charities in response to national disasters. Recognizing the historically large role of charities in responding to disasters, the plan included charities as signatories and gave them considerable responsibilities. In addition to carrying out the responsibilities outlined in the National Response Plan, charities served as partners to the federal government in providing both immediate and long-term assistance following Hurricanes Katrina and Rita. GAO was asked to provide an overview of lessons learned from charities' response to previous disasters as well as preliminary observations about the role of charities following the Gulf Coast hurricanes. As part of our ongoing work, GAO will continue to analyze federal and charitable efforts following the …

Testimony issued by the Government Accountability Office with an abstract that begins "The attempted bombing of Northwest flight 253 in December 2009 underscores the need for effective aviation security programs. Aviation security remains a daunting challenge with hundreds of airports, thousands of aircraft, and thousands of flights daily carrying millions of passengers and pieces of checked baggage. The Department of Homeland Security's (DHS) Transportation Security Administration (TSA) has spent billions of dollars and implemented a wide range of aviation security initiatives. Three key layers of aviation security are (1) TSA's Screening of Passengers by Observation Techniques (SPOT) program designed to identify persons who may pose a security risk; (2) airport perimeter and access controls security; and (3) checked baggage screening systems. This testimony provides information on the extent to which TSA has taken actions to validate the scientific basis of SPOT, strengthen airport perimeter security and access controls, and deploy more effective checked baggage screening systems. This statement is based on prior reports GAO issued from September 2009 through July 2011 and selected updates in June and July 2011. GAO analyzed documents on TSA's progress in strengthening aviation security, among other things."

Correspondence issued by the Government Accountability Office with an abstract that begins "The Department of Defense's (DOD) plans to increase the U.S. military presence on Guam are expected to increase the island's current military population by about two and a half times by 2020. If implemented as planned, this realignment would increase the military population on Guam from about 15,000 in 2009 to about 29,000 in 2014, and to more than 39,000 by 2020, which will increase the current island population of 178,430 by about 14 percent over those years. The government of Guam established the Civilian-Military Task Force in April 2006 to identify and develop cost estimates for potential nondefense projects and programs needed to support the larger military presence. To determine the processes used by the government of Guam to develop cost estimates for off-base projects and programs to support a larger military and civilian population resulting from the military buildup, the Government Accountability Office (GAO) obtained and analyzed studies and assessments used by the government of Guam to develop the cost estimates. GAO also examined the government of Guam's fiscal year 2010 budget request. GAO conducted this performance audit from March 2009 through November 2009 in accordance …

Correspondence issued by the Government Accountability Office with an abstract that begins "This letter provides additional information about federal financial literacy activities that were addressed in two reports to Congress issued in March 2011, Opportunities to Reduce Potential Duplication in Government Programs, Save Tax Dollars, and Enhance Revenue and List of Selected Federal Programs That Have Similar or Overlapping Objectives, Provide Similar Services, or Are Fragmented Across Government Missions. These reports were prepared in response to a statutory requirement to identify federal programs, agencies, offices, and initiatives, either within departments or governmentwide that have duplicative goals or activities."

Correspondence issued by the Government Accountability Office with an abstract that begins "Until World War II U.S. Navy battleships provided an impressive show of force and outgunned and outmaneuvered their ocean-going enemies. From World War II until the Persian Gulf War in 1991, the Navy's Iowa class battleships provided Naval Surface Fire Support capabilities with their 16-inch guns. Naval Surface Fire Support, together with land- and air-based components, makes up the joint "fires triad", which is used to support Marine Corps amphibious assault operations. The last Iowa class battleship was decommissioned in 1992. In 1996, congressional authorizers became concerned that the Navy would not be able to produce a replacement Naval Surface Fire Support capability comparable to the battleships until well into the twenty-first century and directed the Secretary of the Navy to restore at least two Iowa class battleships to the naval vessel registry until the Secretary of the Navy certified that a capability had been developed equal to or greater than that provided by the battleships. Two Iowa class battleships--the U.S.S. Wisconsin and the U.S.S. Iowa--remain on the naval vessel registry in inactive status. Both ships are considered "in reserve", meaning they are being retained for reactivation in …

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Food and Drug Administration's (FDA) implementation of the mutual recognition agreement (MRA) between the United States and the European Union, focusing on the: (1) progress FDA has made in developing a plan for assessing equivalence of European Union member states' pharmaceutical good manufacturing practice (GMP) regulatory systems; (2) amounts FDA spent, from October 1994 through March 1999, on negotiating and implementing MRA and the amount FDA plans to spend on making assessments of equivalence; and (3) status of the European Union's efforts to coordinate with FDA to implement MRA."

Testimony issued by the Government Accountability Office with an abstract that begins "The U.S. Coast Guard manages a broad major acquisition portfolio. GAO has reported extensively on the Coast Guard's significant challenges with its major acquisition programs, including its Deepwater Program. GAO has also recognized steps the Coast Guard has taken to improve acquisition management. Additionally, GAO has recommended that the Coast Guard complete a review of the Deepwater Program to clarify the mix of assets that are needed to meet mission needs and trade-offs while considering fiscal constraints, because the program had exceeded its $24.2 billion baseline. This testimony updates (1) Coast Guard efforts to manage major acquisitions, (2) challenges programs are facing in the areas of cost and schedule, and (3) the status of the Deepwater fleet mix analysis. This statement is largely based on GAO-11-480, which is being issued today. In that report, GAO recommended that the Coast Guard formalize its database of agreements with the Department of Defense (DOD). The Department of Homeland Security agreed with the recommendation. This statement also draws from prior GAO reports and ongoing work related to Deepwater. GAO reviewed the first phase of the Coast Guard's fleet mix analysis, contract documents, …

Other written product issued by the Government Accountability Office with an abstract that begins "This report presents the Government Accountability Office's (GAO) Performance Plan for Fiscal Year 2010. In the spirit of the Government Performance and Results Act, this annual plan informs the Congress and the American people about what we expect to accomplish on their behalf in the coming fiscal year. It sets forth our plan to make progress toward achieving our strategic goals for serving the Congress and the American people. This framework not only shows the relationship between our strategic goals and strategic objectives, but also show major themes that could potentially affect our work."

Correspondence issued by the General Accounting Office with an abstract that begins "This report identifies federal funding for fiscal years 1999 and 2000 that supported reproductive health activities of the following four nonprofit organizations: the Planned Parenthood Federation of America, the Population Council, the International Planned Parenthood Federation, and The Alan Guttmacher Institute. GAO found that these organizations used $184 million in federal funds for fiscal year 1999 and $196 million in federal funds for fiscal year 2000 to support domestic and international activities related to reproductive health. The Department of Health and Human Services and the U.S. Agency for International Development were the major sources of these funds. Four Senate committees and four House committees have jurisdiction over the authorization of the programs under which the funding was provided. In addition, the Senate and House Committees on Appropriations each have subcommittees that have jurisdiction over the appropriations for the programs through which the funds are provided."

Testimony issued by the Government Accountability Office with an abstract that begins "The extent to which the U.S. Postal Service (USPS) has funded its liabilities varies due to different statutory funding requirements specific to each benefit program and USPS's financial means to make payments. For example, USPS has been required to prefund its pension benefit liability over decades, and as shown in the table below, its pension liability is 94 percent funded. Prefunding USPS's retiree health benefits began in 2007, and the liability is about half funded. In contrast, USPS funds its workers' compensation benefits on a pay-as-you-go basis, and the entire liability is unfunded. The largest unfunded liabilities, in order of decreasing size, are $48 billion for retiree health, $19 billion for pensions, and $17 billion for workers' compensation. The rules for calculating the amount that USPS must fund each year differ among the pension and retiree health programs, including variations in amortization periods, recognition of any surpluses, use of actuarially determined versus fixed payments, and actuarial assumptions."