Correspondence issued by the Government Accountability Office with an abstract that begins "The decline of home prices in many parts of the country has left millions of homeowners with negative home equity, meaning that their outstanding mortgage balances exceed the current value of their homes. As we reported to you previously, a substantial proportion of borrowers with active nonprime mortgages (including subprime and Alt-A loans) had negative equity in their homes as of June 30, 2009. For example, among the 16 metropolitan areas examined, we estimated that the percentage of nonprime borrowers with negative equity ranged from about 9 percent (Denver, Colorado) to more than 90 percent (Las Vegas, Nevada). Research indicates that negative home equity substantially increases the risk of mortgage delinquency, making it an important dimension of ongoing problems in the nonprime market. To provide insight into how negative equity and loan performance among nonprime borrowers have varied by location and over time, this report examines, at the state level, the estimated proportion of nonprime borrowers with active loans that were in a negative equity position and the proportion that were seriously delinquent on their loan payments from 2006 through the end of 2009. This report is part …

A letter report issued by the Government Accountability Office with an abstract that begins "Individual taxpayers who misreport charitable cash contributions they deduct on their tax returns contribute to the tax gap, the difference between tax amounts taxpayers report and pay voluntarily and on time and the amounts they should pay under the law. The Internal Revenue Service (IRS) most recently estimated a gross tax gap of $345 billion for tax year 2001. One approach that tends to result in high levels of taxpayer compliance is information reporting to IRS by third parties on taxpayer transactions. GAO was asked to (1) provide information on characteristics of individual taxpayer misreporting of charitable cash contributions, (2) provide information on actions that IRS takes to address misreporting, and (3) evaluate potential benefits and challenges associated with requiring information reporting for charitable cash contributions. To meet its objectives, GAO used data from IRS's tax year 2001 National Research Program (NRP) compliance study of individual taxpayers, reviewed IRS guidance and enforcement data, and interviewed IRS officials and representatives from charities or organizations that represent charities. GAO made no recommendations in this report. In email comments on a draft of this report, IRS agreed with GAO's …

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the role of the Office of National Drug Control Policy (ONDCP) in shaping the national drug control budget that the President ultimately proposes to Congress to implement the National Drug Control Strategy, focusing on: (1) whether the process ONDCP followed to certify federal agencies' drug control budgets for fiscal year (FY) 1999 was consistent with statutory requirements; and (2) the system ONDCP has developed to assess the extent to which drug control agencies and programs achieve intended results."

A letter report issued by the Government Accountability Office with an abstract that begins "The Federal Retirement Thrift Investment Board (FRTIB) is charged with managing the Thrift Savings Plan (TSP)--a key component of retirement savings for many federal employees--in the interest of its participants and beneficiaries. As part of a broader request on oversight of FRTIB, GAO reviewed (1) the administrative expenses of FRTIB and key components of these expenses, (2) whether the administrative expenses of FRTIB are the result of practices consistent with federal regulations and similar functions at other agencies, and (3) FRTIB's current method of benchmarking administrative expenses. GAO reviewed FRTIB's budgets, audited financial statements, a benchmarking study, and written responses to questions that GAO submitted. GAO also reviewed the regulations that guide FRTIB's spending."

A letter report issued by the General Accounting Office with an abstract that begins "The Department of Homeland Security's (DHS) Bureau of Customs and Border Protection (CBP) is conducting a multiyear, multibillion-dollar acquisition of a new trade processing system planned to support the movement of legitimate imports and exports and strengthen border security. By congressional mandate, expenditure plans for this system, called the Automated Commercial Environment (ACE), must meet certain conditions, including GAO review. This study addresses the extent to which the latest plan, for fiscal year 2004, satisfies these conditions, provides information about DHS's efforts to implement GAO's recommendations for improving ACE management, and makes observations about ACE."

Correspondence issued by the General Accounting Office with an abstract that begins "This letter responds to a request by the Chairman of the Subcommittee on Oversight and Investigations, House Committee on Veterans' Affairs, that we provide answers to questions relating to our March 17, 2004, testimony. At that hearing, we discussed the Department of Veterans Affairs' (VA) and Department of Defense's (DOD) progress toward defining a detailed strategy and developing the capability for a two-way exchange of patient health information."

Correspondence issued by the Government Accountability Office with an abstract that begins "Overall, orthopedic IMD admission rates were substantially higher in 2009 compared with 2003, while admission rate patterns among cardiac IMDs were mixed. Admission rates rose for each of the orthopedic IMDs in our study, with knee replacement rates growing 6.7 percent per year. The picture for inpatient cardiac IMD procedures was more mixed; admission rates for dual-chamber pacemakers decreased steadily while rates for AICDs and drug-eluting stents increased through 2006 and generally declined thereafter, in part reflecting a shift of surgeries to the outpatient setting. While the proportion of both orthopedic and cardiac IMD beneficiaries in poor or very poor health grew throughout our period of study, this trend was far more evident for cardiac IMD beneficiaries after 2007."

A letter report issued by the Government Accountability Office with an abstract that begins "This report presents our opinion on the financial statements of the Congressional Award Foundation (the Foundation) for the fiscal years ended September 30, 2009, and 2008. The financial statements are the responsibility of the Foundation. This report also presents the results of our consideration of the Foundation's related internal control. We identified a material internal control weakness in the Foundation's financial reporting process that resulted in material misstatements in the draft financial statements that management did not detect during the financial statement preparation and review process for fiscal year 2009. As described in our report, we identified errors during our audit and brought them to management's attention. In response, management made material adjustments (corrections) that are reflected in the accompanying financial statements. In addition, this report presents the results of our tests of the Foundation's compliance during fiscal year 2009 with selected provisions of laws and regulations. We conducted our audit pursuant to section 107 of the Congressional Award Act, as amended (2 U.S.C. 807), and in accordance with U.S. generally accepted government auditing standards."

Correspondence issued by the Government Accountability Office with an abstract that begins "For decades, the United States has worked toward the resolution of the Israeli-Palestinian conflict, most recently under the 2003 Roadmap for Peace, which calls for an independent Palestinian state coexisting peacefully with the State of Israel. The United States had obligated more than $2.9 billion in bilateral assistance to the West Bank and Gaza focused on further developing the Palestinian economic, social services, and civil society sectors and on strengthening the processes, governance, and security-providing capacity of Palestinian Authority (PA) institutions from fiscal years 1993 through 2009. An additional $400.4 million is planned for fiscal year 2010. Since June 2007, when Hamas-a U.S. designated terrorist organization-seized control of the Gaza Strip, the United States has directed most of its assistance to the West Bank. The U.S. Agency for International Development (USAID) is primarily responsible for administering Economic Support Fund (ESF) appropriations. Fiscal year 2008 and 2009 ESF funds support, among other things, priority needs identified in the 2007 Palestinian Reform and Development Plan, as well as humanitarian needs in Gaza following the Israeli-Hamas conflict there from December 2008 through January 2009. For fiscal years 2008 and 2009, the …

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the audit report covering the financial statements of the National Woman's Relief Corps, Auxiliary to the Grand Army of the Republic, Incorporated, for the fiscal year ended August 31, 1997, focusing on whether the audit report complied with the financial reporting requirements of the law."

Correspondence issued by the General Accounting Office with an abstract that begins "The Department of Energy (DOE) is unusual among federal agencies in that it regulates and inspects its own facilities to protect the safety and health of its workers and of the communities surrounding its vast complex of research laboratories. With few exceptions, all other federal facilities must comply with national standards set by the Nuclear Regulatory Commission (NRC) for nuclear safety and by the Occupational Safety and Health Administration (OSHA) for worker safety and health. DOE asserts that, for the most part, its safety and health standards meet or exceed those promulgated for facilities regulated by NRC and OSHA. At DOE's 10 science laboratories, which are run by management and operating (M&O) contractors, the department and its contractors use a contract administration process to select standards appropriate to current worker hazards and public safety issues. Both DOE and the M&O contractors are involved in safety and health activities. DOE's field offices, most of which are located at the laboratories, provide continuous safety and health oversight of the M&O contractors. DOE headquarters offices provide policy guidance to the field offices and also conduct some oversight of the laboratories. Safety …

Correspondence issued by the General Accounting Office with an abstract that begins "The District of Columbia's (the District) transportation system is critical to the District's residents and businesses, the federal government, and the millions of tourists who visit the nation's capital annually. To help build and maintain its bridges and roads, the District receives federal highway funds from the Federal Highway Administration (FHWA). All of the District's bridges and about 30 percent of its roads are eligible for these funds; the remaining roads are maintained under the local transportation program using District funds. In 2003, the District expended a total of about $242 million on its bridge and road infrastructure, of which almost $158 million were federal-aid expenditures. To better manage its transportation services, the District reorganized its transportation infrastructure functions, creating a stand-alone Department of Transportation in 2002. According to the Volpe National Transportation Systems Center (Volpe Center), a lack of resources and inadequate attention to emerging infrastructure problems allowed local road conditions to decay to the point that in 1999, nearly 50 percent of local roads were rated fair or poor by FHWA. In addition, the District Department of Transportation's (DDOT) stakeholders believed that the organization was reactive, …

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the National Institutes of Health's (NIH) fiscal year (FY) 1998 financial audit report."

Correspondence issued by the General Accounting Office with an abstract that begins "Human activities--especially the federal government's decades-old policy of suppressing all wildland fires--have resulted in dangerous accumulations of brush, small trees, and other vegetation on federal lands. This vegetation has increasingly provided fuel for large, intense wildland fires, particularly in the dry, interior western United States. The scale and intensity of the fires in the 2000 wildland fire season made it one of the worst in 50 years. That season capped a decade characterized by dramatic increases in the number of wildland fires and the costs of suppressing them. These fires have also posed special risks to communities in the wildland-urban interface--where human development meets or intermingles with undeveloped wildland--as well as to watersheds and other resources, such as threatened and endangered species, clean water, and clean air. The centerpiece of the federal response to the growing threat of wildland fires has been the development of the National Fire Plan. This plan advocates a new approach to wildland fires by shifting emphasis from the reactive to the proactive--from attempting to suppress wildland fires to reducing the buildup of hazardous vegetation that fuels fires. The plan recognizes that unless these …

A letter report issued by the Government Accountability Office with an abstract that begins "Fewer small employers claimed the Small Employer Health Insurance Tax Credit in tax year 2010 than were estimated to be eligible. While 170,300 small employers claimed it, estimates of the eligible pool by government agencies and small business advocacy groups ranged from 1.4 million to 4 million. The cost of credits claimed was $468 million. Most claims were limited to partial rather than full percentage credits (35 percent for small businesses) because of the average wage or full-time equivalent (FTE) requirements. 28,100 employers claimed the full credit percentage. In addition, 30 percent of claims had the base premium limited by the state premium average."

A letter report issued by the Government Accountability Office with an abstract that begins "The Air Force's maintenance depots provide critical support to ongoing operations around the world. Previously, the Department of Defense's (DOD) increased reliance on the private sector for depot maintenance support, coupled with downsizing, led to a general deterioration in the capabilities, reliability, and cost-effectiveness of the military services' depots. In March 2007, the Office of the Under Secretary of Defense for Acquisition, Technology and Logistics (OUSD (AT&L)) directed each service to submit a depot maintenance strategic plan and provided direction for the content of those plans. The Air Force issued two documents in response to this direction--a Strategy and a Master Plan. GAO used qualitative content analyses to determine the extent to which the Air Force's collective plan addresses (1) key elements of a results-oriented management framework and (2) OUSD's (AT&L) direction for the plan's content."

A letter report issued by the Government Accountability Office with an abstract that begins "In 1995, GAO first designated the Department of Defense's (DOD) business systems modernization program as "high risk," and GAO continues to do so today. To assist in addressing this high-risk area, the Fiscal Year 2005 National Defense Authorization Act contains provisions that are consistent with prior GAO recommendations. Further, the act requires the department to submit annual reports to its congressional committees on its compliance with these provisions and it directs GAO to review each report. In response, GAO assessed DOD's actions to address (1) requirements in the act and (2) GAO's recommendations that it reported as open in its prior annual report under the act. In doing so, GAO reviewed documentation and interviewed officials relative to the act and related guidance."

A letter report issued by the General Accounting Office with an abstract that begins "In fiscal year 2000, the federal government funded four bilingual education programs--Program Development and Implementation Grants, Program Enhancement Projects, Comprehensive School Grants, and Systemwide Improvement Grants--that award grants to school districts to serve children with limited English proficiency. This report reviews (1) how similar the performance goals and measures, eligibility criteria, and allowable services are among the four bilingual education programs; (2) to what extent the different kinds of grants were made to the same types of schools or school districts and were used to provide the same services; (3) what is known about these programs' effectiveness; and (4) whether these programs can be better coordinated or if opportunities exist for program coordination and cost savings. GAO found that all four federal bilingual education programs share the same performance goals and measures, use similar eligibility criteria, and allow for similar uses of program funds. In fiscal year 2000, the four bilingual programs made grants to school districts that shared some characteristics and provided similar services; however, individual schools typically did not receive funding from more than one program. The services provided with program funds are similar, …

Testimony issued by the Government Accountability Office with an abstract that begins "With health care spending increasing, Congress enacted legislation effective in 2004 establishing Health Savings Accounts (HSA) to be coupled with eligible high-deductible health plans. The novel structure of eligible health plans coupled with HSAs has raised questions about who selects them and how they are used. Proponents contend that the lower premiums of the health plans and the tax-free savings potential of HSAs appeal to consumers, while the health plans' high deductibles encourage enrollees to be more astute health care consumers. However, critics are concerned that HSA-eligible plans may attract enrollees who seek lower premiums but lack the resources to contribute to an HSA, and wealthy enrollees who may use the HSA primarily to accumulate tax-advantaged savings. This statement focuses on (1) participation in HSA-eligible high-deductible health plans and HSAs, (2) the income characteristics of HSA account holders, and (3) the funding and use of HSAs. This statement is based primarily on findings from GAO's April 2008 report entitled Health Savings Accounts: Participation Increased and Was More Common among Individuals with Higher Incomes (GAO-08-474R). For that report GAO reviewed industry data on the participation in HSA-eligible plans and …

Testimony issued by the Government Accountability Office with an abstract that begins "As part of the Food and Drug Administration's (FDA) oversight of the safety and effectiveness of medical devices marketed in the United States, it inspects certain foreign and domestic establishments where these devices are manufactured. To help FDA address shortcomings in its inspection program, the Medical Device User Fee and Modernization Act of 2002 required FDA to accredit third parties to inspect certain establishments. In response, FDA has implemented two voluntary programs for that purpose. This statement is based primarily on GAO testimonies from January 2008 (GAO-08-428T) and April 2008 (GAO-08-701T). In this statement, GAO assesses (1) FDA's program for inspecting foreign establishments that manufacture medical devices for the U.S. market and (2) FDA's programs for third-party inspections of those establishments. For GAO's January and April 2008 testimonies, GAO interviewed FDA officials, analyzed information from FDA, and updated GAO's previous work on FDA's programs for inspections by accredited third parties. GAO updated selected information for this statement in early May 2008."

Testimony issued by the General Accounting Office with an abstract that begins "Congress is considering expanding the number of federal agencies required to prepare audited financial statements to include all executive branch agencies that have budget authority of $25 million or more. The Federal Financial Management Improvement Act of 1996 builds on the Chief Financial Officers (CFO) Act by encouraging agencies to have systems that generate timely, accurate, and useful information with which to make informed decisions on an ongoing basis. The 26 non-CFO Act agencies that GAO surveyed reported that they anticipate significant benefits from audited financial statements."

Testimony issued by the General Accounting Office with an abstract that begins "The Department of Veterans Affairs (VA) spent $21 billion in fiscal year 2001 to treat 3.8 million veterans--most of whom had service-connected disabilities or low incomes. Since 1997, VA has used the Veterans Equitable Resource Allocation (VERA) system to allocate most of its medical care appropriation. GAO found that VERA has had a substantial impact on network resource allocations and workloads. VERA shifted $921 million from networks primarily in the northeast and midwest to networks in the south and west in fiscal year 2001. VERA, along with other VA initiatives, has provided an incentive for networks to serve more veterans. In GAO's view, VERA's overall design is a reasonable approach to allocating resources according to workloads. It provides a predetermined dollar amount per veteran served to each of VA's 22 health care networks. This amount varies depending upon the health care needs of the veteran served and local cost differences. However, GAO identified weaknesses in VERA's implementation. First, VERA excludes about one fifth of VA's workload in determining each network's allocation. Second, VERA does not account well for cost differences among networks resulting from variation in their patients' …

Other written product issued by the General Accounting Office with an abstract that begins "GAO commented on whether actions taken by employees of the Forest Service to implement a Communication Plan for the Forest Service Natural Resource Agenda violated section 303 of the 1998 Interior Department Appropriations Act, which prohibited the expenditure of funds for certain lobbying activities undertaken by covered federal officials. GAO noted that: (1) expenditure of funds by the Forest Service for certain activities undertaken to implement a Forest Service Natural Resource Agenda Communication Plan violated section 303 of the 1998 Interior Department Appropriations Act; and (2) activities included: (a) urging members of the public during a meeting and to contact Congress in support of road funding initiatives in legislation and in the budget; and (b) a campaign to promote public support for a budget proposal seeking to change the way certain payments to states from Forest Service revenues are calculated."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on community-based, long-term care for severely disabled adults, focusing on: (1) the number and characteristics of adults with severe disabilities; (2) the federal assistance available to such individuals; (3) Medicaid coverage of personal care and related services; and (4) how a sample of selected states have implemented Medicaid policies that allow consumers to select their own caregivers, an approach called consumer direction."