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

A letter report issued by the Government Accountability Office with an abstract that begins "The federal government invests billions in information technology (IT) each year to help agencies accomplish their missions. Federal law, particularly the Clinger-Cohen Act of 1996, has defined the role of Chief Information Officer (CIO) as the focal point for IT management within agencies. Given the longstanding challenges the government faces in managing IT and the continued importance of the CIO, GAO was asked to (1) determine the current roles and responsibilities of CIOs, (2) determine what potential modifications to the Clinger-Cohen Act and related laws could be made to enhance CIOs' authority and effectiveness, and (3) identify key lessons learned by CIOs in managing IT. To do this, GAO administered a questionnaire to 30 CIOs, compared responses to legislative requirements and the results of a 2004 GAO study, interviewed current CIOs, convened a panel of former agency CIOs, and spoke with the Office of Management and Budget's (OMB) Federal CIO."

A letter report issued by the Government Accountability Office with an abstract that begins "Each year the federal government spends billions of dollars on information technology (IT) investments. Given the importance of oversight, the Office of Management and Budget (OMB) established a public Web site, referred to as the IT Dashboard, that provides detailed information on about 800 federal IT investments, including assessments of actual performance against cost and schedule targets (referred to as ratings). In the second of a series of Dashboard reviews, GAO was asked to (1) determine OMB's efforts to improve the Dashboard and how it is using data from the Dashboard, and (2) examine the accuracy of the Dashboard's cost and schedule performance ratings. To do so, GAO analyzed documentation on OMB oversight efforts and Dashboard improvement plans, compared the performance of 10 major investments from five agencies with large IT budgets against the ratings on the Dashboard, and interviewed OMB and agency officials."

A letter report issued by the Government Accountability Office with an abstract that begins "Federal agencies with a budget of at least $100 million for research and development (R&D) conducted by others must participate in the Small Business Innovation Research (SBIR) program. SBIR has four purposes: meet federal R&D needs; stimulate technological innovation; increase commercialization (e.g., sales) of innovations based on federal R&D; and encourage participation in innovation by small businesses owned by disadvantaged individuals and women. The Small Business Administration (SBA) oversees the efforts of participating agencies, which make awards to small businesses using SBIR funds. Congress directed SBA to develop a database with commercialization data for government use in evaluating the program. GAO was asked to determine (1) how agencies have addressed SBIR's purposes and (2) the extent of data available to evaluate progress in increasing commercialization. GAO analyzed program documents and interviewed officials at SBA and five agencies that accounted for about 96 percent of SBIR awards."

A letter report issued by the Government Accountability Office with an abstract that begins "Title X of the Dodd-Frank Wall Street Reform and Consumer Protection Act, referred to as the Consumer Financial Protection Act of 2010, created the Bureau of Consumer Financial Protection (CFPB). The act charged it with the responsibility of regulating the offering and provision of consumer financial products or services under the federal consumer financial laws. The act also requires CFPB to annually prepare financial statements, and further requires GAO to audit these statements. The Full-Year Continuing Appropriations Act, 2011 also requires that GAO audit CFPB's financial statements. Pursuant to the above-referenced requirements in these two acts, GAO audited CFPB's fiscal year 2011 financial statements to determine whether (1) the financial statements were fairly presented, and (2) CFPB management maintained effective internal control over financial reporting. GAO also tested CFPB's compliance with selected laws and regulations.."

A letter report issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service (IRS) has a demanding responsibility in collecting taxes, processing tax returns, and enforcing the nation's tax laws. It relies extensively on computerized systems to support its financial and mission-related operations and on information security controls to protect financial and sensitive taxpayer information that resides on those systems. As part of its audit of IRS's fiscal years 2010 and 2009 financial statements, GAO assessed whether controls over key financial and tax processing systems are effective in ensuring the confidentiality, integrity, and availability of financial and sensitive taxpayer information. To do this, GAO examined IRS information security policies, plans, and procedures; tested controls over key financial applications; and interviewed key agency officials at four sites."

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 "Carbon offsets are reductions in greenhouse gas emissions in one place to compensate for emissions elsewhere. Examples of offset projects include planting trees, developing renewable energy sources, or capturing emissions from landfills. Recent congressional proposals would have limited emissions from utilities, industries, or other "regulated entities," and allowed these entities to buy offsets. Research suggests that offsets can significantly lower the cost of a program to limit emissions because buying offsets may cost regulated entities less than making the reductions themselves. Some existing international and U.S. regional programs allow offsets to be used for compliance with emissions limits. A number of voluntary offset programs also exist, where buyers do not face legal requirements but may buy offsets for other reasons. Prior GAO work found that it can be difficult to ensure offset quality--that offsets achieve intended reductions. One quality criterion is that reductions must be "additional" to what would have occurred without the offset program. This report provides information on (1) key challenges in assessing the quality of different types of offsets and (2) options for addressing key challenges associated with offset quality if the U.S. …

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

A letter report issued by the Government Accountability Office with an abstract that begins "In recent years, GAO has reported on challenges the Department of Homeland Security (DHS) has faced in effectively managing major acquisitions, including programs which were deployed before appropriate testing and evaluation (T&E) was completed. In 2009 and 2010 respectively, DHS issued new T&E and acquisition directives to address these challenges. Under these directives, DHS Science and Technology Directorate's (S&T) Test & Evaluation and Standards Office (TES) is responsible for overseeing T&E of DHS major acquisition programs--that is, those with over $300 million in life-cycle costs--to ensure that T&E and certain acquisitions requirements are met. GAO was asked to identify (1) the extent to which TES oversees T&E of major acquisitions; and (2) what challenges, if any, TES officials report facing in overseeing T&E across DHS components. GAO reviewed DHS directives and test plans, interviewed DHS officials, and reviewed T&E documentation from a sample of 11 major acquisition programs from each of 11 different DHS components. The results of the sample cannot be generalized to all DHS programs, but provided insights."

A letter report issued by the Government Accountability Office with an abstract that begins "In GAO’s opinion, FHFA’s fiscal years 2011 and 2010 financial statements are fairly presented in all material respects. GAO also concluded that FHFA had effective internal control over financial reporting as of September 30, 2011. GAO found no reportable instances of noncompliance with the laws and regulations it tested."

A letter report issued by the Government Accountability Office with an abstract that begins "Title I of the Elementary and Secondary Education Act (ESEA), as amended, is the largest federal education funding source for kindergarten through grade 12. In fiscal year 2010, Congress appropriated $14.5 billion for Title I grants to school districts to improve educational programs in schools with high concentrations of students from lowincome families. ESEA includes accountability requirements for schools and districts that focus primarily on measuring academic outcomes rather than prescribing exactly how Title I funds are to be spent. ESEA, as amended, includes a mandate that requires GAO determine how selected districts expend Title I funds. In response, GAO addressed (1) how selected school districts spent their Title I funds and (2) what federal mechanisms are in place to oversee how Title I funds are used and what is known about the extent of noncompliance with relevant requirements. To do this, GAO visited a nongeneralizable sample of 12 school districts in 4 states and analyzed their Title I expenditures for the 2008-2009 school year. GAO also reviewed federal and local audit findings for a wider range of states and districts. Districts were selected based on …

A letter report issued by the Government Accountability Office with an abstract that begins "Long-standing weaknesses in Department of Defense (DOD) business processes, systems, and controls have hindered efforts to achieve financial audit readiness. Because DOD relies heavily on budget information for day-to-day management decisions, in August 2009, the DOD Comptroller designated the Statement of Budgetary Resources (SBR) as an audit priority. The U.S. Marine Corps was identified as the pilot military service for an SBR audit. GAO was asked to determine (1) the primary reasons the Marine Corps was unable to obtain an opinion on its fiscal year 2010 SBR; (2) the effectiveness and status of the Marine Corps' remediation plan, and (3) military service efforts to leverage Marine Corps SBR audit lessons. GAO reviewed auditor findings and recommendations, evaluated the Marine Corps corrective action plans, and reviewed documentation on military service audit readiness and lessons learned efforts. During its work, GAO met with DOD, Marine Corps, military service, and Defense Finance and Accounting Service (DFAS) officials and the auditors.."

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

A letter report issued by the Government Accountability Office with an abstract that begins "The extent to which the federal and state governments regulate the death care industry—funeral homes, cemeteries, crematories, pre-need funeral plans, and third party sales of funeral goods—varies, as does the extent to which regulation has changed since GAO last reported on the regulation of the death care industry in 2003. The Federal Trade Commission (FTC) continues to annually conduct undercover shopping at various funeral homes to test compliance with the Funeral Rule. Of the over 2,400 funeral homes that the FTC shopped since 1996, the FTC reported an overall compliance rate of about 85 percent. With respect to state regulation, consistent with GAO’s findings in 2003, the way in which states regulate the industry varies across industry segments and states. Also, the extent to which state regulators reported that they had specific rules or regulations for each industry segment in both 2003 and 2011 varied. Most consistent across states in both years was reporting that there were specific rules or regulations for funeral homes (94 and 95 percent in 2003 and 2011, respectively). In contrast, 77 percent of state regulators of cemeteries reported that their states …

A letter report issued by the Government Accountability Office with an abstract that begins "DOD, State, and USAID have relied extensively on contracts and assistance instruments (grants and cooperative agreements) for a range of services in Iraq and Afghanistan. In the last 3 years, GAO has provided information on the agencies' contracts, assistance instruments, and associated personnel in the two countries, detailing the agencies' challenges tracking such information. Amendments from the National Defense Authorization Act for Fiscal Year 2011 now require the agencies to provide this and other information to Congress through annual joint reports. They also direct GAO to review those reports. In response, GAO reviewed the first joint report and assessed (1) data and data sources used to prepare the report; (2) use of data from the Synchronized Predeployment and Operational Tracker (SPOT) for management, oversight, and coordination; and (3) efforts to improve SPOT's tracking of statutorily required information. GAO compared data in the joint report to agency data GAO previously obtained, reviewed supporting documentation, and interviewed agency officials, including those in Iraq and Afghanistan, on how the data were collected and used."

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

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

A letter report issued by the Government Accountability Office with an abstract that begins "According to Pew Hispanic Center estimates, approximately 4 million to 5.5 million unauthorized immigrants in the United States entered the country legally on a temporary basis but then overstayed their authorized periods of admission--referred to as overstays. As requested, GAO examined the extent to which the Department of Homeland Security (DHS) (1) takes action to address overstays and its reported results; and (2) identifies overstays and shares this information among its border security and immigration enforcement components. GAO reviewed relevant documents, such as standard operating procedures, DHS guidance, and overstay investigations data from fiscal years 2006 through 2010; interviewed officials from DHS components; and visited 6 DHS field offices and 12 ports of entry based on geographic dispersion, among other factors. The results of these visits are not generalizable, but provided insights into DHS operations."

A letter report issued by the Government Accountability Office with an abstract that begins "The Chesapeake Bay, with its watershed in parts of six states and the District of Columbia (watershed states), is an important economic and natural resource that has been in decline. Over decades, federal agencies and watershed states have entered into several agreements to restore the bay, but its health remains impaired. In May 2009, Executive Order 13508 established a Federal Leadership Committee, led by the Environmental Protection Agency (EPA), and directed the committee to issue a strategy by May 2010 to protect and restore the Chesapeake Bay (the Strategy). GAO was directed by the explanatory statement of the Consolidated Appropriations Act, 2008, to conduct performance assessments of progress made on bay restoration, and this first assessment examines (1) the extent to which the Strategy includes measurable goals for restoring the bay that are shared by stakeholders and actions to attain these goals; (2) the key factors, if any, federal and state officials identified that may reduce the likelihood of achieving Strategy goals and actions; and (3) agency plans for assessing progress made in implementing the Strategy and restoring bay health. GAO reviewed the Strategy, surveyed federal …

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 "In 2009, President Obama directed the Office of Management and Budget (OMB) to provide guidance to the 24 largest agencies to save $40 billion annually in contracting by fiscal year 2011 and reduce the share of dollars obligated under new high-risk contracts by 10 percent in fiscal year 2010. Agencies were to submit plans for meeting these goals to OMB's Office of Federal Procurement Policy (OFPP), which implemented the initiative. GAO was asked to assess (1) the extent to which the OMB initiative yielded the intended savings from contracting, (2) how effectively agencies reduced obligations on new high-risk contracts, and (3) the savings and risk reduction strategies to identify those that have the potential to yield long-term savings or improve acquisition outcomes. GAO reviewed agencies' savings and risk reduction plans and agency-reported data, and met with OFPP and senior procurement officials at each agency.."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) and the National Reconnaissance Office (NRO) plan to spend about $15 billion for launch services from fiscal year 2013 to fiscal year 2017 through DOD's Evolved Expendable Launch Vehicle (EELV) program. The program launches satellites for military, intelligence, civil, and commercial customers. In 2009, DOD and the NRO decided the program's business model needed improvement, and initiated studies to determine the best approach. The studies addressed potential business models, cost reductions, and the nation's assured access to space. Given expected changes to the EELV acquisition strategy, GAO was asked to (1) determine whether DOD has the knowledge it needs to develop a new EELV acquisition strategy, and (2) identify issues that could benefit future launch acquisitions. To address these questions, GAO reviewed launch studies, a supplier survey, and interviewed DOD and other officials."

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