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 "S corporations are one of the fastest growing business types, accounting for nearly 4 million businesses in 2006. However, long-standing problems with S corporation compliance produce revenue losses in individual income taxes and employment taxes. GAO was asked to (1) describe the reasons businesses choose to become S corporations, (2) analyze types of S corporation noncompliance, what IRS has done to address noncompliance, and options to improve compliance, and (3) further analyze the extent of shareholder compensation noncompliance and identify options for improving compliance. GAO analyzed IRS research and examination data; interviewed IRS officials, examiners and other knowledgeable stakeholders; and reviewed relevant literature."

A letter report issued by the Government Accountability Office with an abstract that begins "About 5,000 people die and more than 120,000 are injured each year from crashes involving large trucks. The Federal Motor Carrier Safety Administration (FMCSA) has several enforcement programs to improve truck safety and funds similar enforcement programs in states through its Motor Carrier Safety Assistance Program (MCSAP). Following concern by Congress and others in 1999 that FMCSA's enforcement approach was ineffective, the agency committed to take stronger actions. This study reports on how FMCSA's enforcement approach has changed, how it makes decisions about its enforcement approach, and how it ensures that its grants to states contribute to the agency's mission of saving lives."

A letter report issued by the Government Accountability Office with an abstract that begins "Medicare Advantage (MA) plans are an alternative to the original Medicare fee-for-service (FFS) program. Private fee-for-service (PFFS) plans--one type of MA plan--give beneficiaries an option that is more like Medicare FFS than other MA plans, with a wider choice of providers and less plan management of services and providers. PFFS enrollment increased from about 35,000 beneficiaries in June 2004 to about 2.3 million in June 2008. This report compares PFFS plans to other MA plans and Medicare FFS in three areas: (1) characteristics of beneficiaries, (2) financial risks for beneficiaries who do not contact their plans before receiving services, and (3) disenrollment rates. To do this work, GAO reviewed materials from a selected sample of nine PFFS plan sponsors, analyzed Medicare data, and interviewed officials from CMS, which administers the Medicare program, and other organizations."

A letter report issued by the Government Accountability Office with an abstract that begins "Recognizing the importance of human capital to information technology (IT) and the need to improve the skills of federal IT workers, Congress created the Information Technology Exchange Program (ITEP) as part of the E-Government Act of 2002. ITEP aims to improve federal IT skills through exchanges of staff between the government and the private sector. The Office of Personnel Management (OPM) was required to issue implementing regulations, which it did in September 2005, and to report semiannually to the Congress. OPM's regulations require that each participating agency develop an ITEP plan before proceeding with exchanges. Agencies' opportunity to begin exchanges ends in December 2007. GAO is required to evaluate the program by December 2006. As agreed, GAO's objectives were to determine (1) the status of the program and (2) challenges facing agencies. To address these objectives, GAO analyzed key documents and interviewed OPM, participating agencies, and others."

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Small Business Administration's (SBA) estimate of the impact of legislative proposals on the 7(a) Loan Guarantee Program, focusing on: (1) how SBA prepared estimates of H.R. 2615's impact on the average size and number of loans SBA makes; (2) ways that SBA could have improved its estimates; (3) how SBA analyzed the impact of the legislative proposals on the credit subsidy rate for the 7(a) loan program; and (4) ways to improve this analysis."

A letter report issued by the Government Accountability Office with an abstract that begins "In 2003, the United States signed Compacts of Free Association with the Federated States of Micronesia (FSM) and the Republic of the Marshall Islands (RMI), amending a 1986 compact with the countries. The amended compacts provide the countries with a combined total of $3.6 billion from 2004 to 2023, with the annual grants declining gradually. The assistance, targeting six sectors, is aimed at assisting the countries' efforts to promote economic advancement and budgetary self-reliance. The Department of the Interior (Interior) administers and oversees the assistance. Complying with a legislative requirement, GAO examined, for fiscal years 2004 through 2006, (1) the FSM's and the RMI's use of compact funds, (2) their efforts to assess progress toward development goals, (3) their monitoring of sector grants and accountability for compact funds, and (4) Interior's administrative oversight of the assistance. GAO visited the FSM and the RMI; reviewed reports; and interviewed officials from the FSM, RMI, and U.S. governments."

A letter report issued by the Government Accountability Office with an abstract that begins "Hospitals must meet certain conditions of participation established by the Centers for Medicare & Medicaid Services (CMS) in order to receive Medicare payments. In 2003, most hospitals--over 80 percent--demonstrated compliance with most of these conditions through accreditation from the Joint Commission on Accreditation of Healthcare Organizations (Joint Commission). Established in 1986, Joint Commission Resources, Inc. (JCR), a nonprofit affiliate of the Joint Commission, provides consultative technical assistance services to hospitals. Both organizations acknowledge the need to ensure that JCR's services do not--and are not perceived to--affect the independence of the Joint Commission's accreditation process. GAO was asked to provide information on the relationship between the Joint Commission and JCR. This report describes (1) their organizational relationship, and (2) the significant steps they have taken to prevent the improper sharing of information, obtained through their accreditation and consulting activities, respectively, since JCR was established. GAO reviewed pertinent documents, including conflict-of-interest policies and information about the organizations' financial relationship, and interviewed staff and board members from both organizations, JCR clients, and CMS officials."

Correspondence issued by the Government Accountability Office with an abstract that begins "Recent operations in Iraq, Afghanistan, and other locations around the world have highlighted the need for U.S. forces to train as they intend to fight. Department of Defense (DOD) training ranges and operating areas are required to be managed and operated to support their long-term viability and utility to meet the national defense mission. The use of military training ranges enhances training by providing realistic, hands-on experience. Sustainable training range management focuses on the practices that allow the military to manage its ranges in a way that ensures their usefulness well into the future. Because the military faces obstacles in acquiring new training lands, the preservation and sustainable management of its current lands must be priorities. New advances in technology, coupled with a shift in force posture, mean that DOD needs to continually update and maintain its training ranges. Military training ranges vary in size from a few acres--for small arms training--to over a million acres for large maneuver exercises and weapons testing, and include broad open ocean areas for offshore training and testing. These ranges face ever increasing limitations and restrictions on land, water, and airspace as …

Testimony issued by the Government Accountability Office with an abstract that begins "Significant management challenges exist for the Department of Homeland Security (DHS) as it continues to integrate its varied management processes, policies, and systems in areas such as financial management and information technology. These activities are primarily led by the Under Secretary for Management (USM), department management chiefs, and management chiefs in DHS's seven components. This testimony summarizes a new GAO report (GAO-10-131) that examined (1) the extent to which DHS has developed a comprehensive strategy for management integration that includes the characteristics recommended in GAO's earlier 2005 report, (2) how DHS is implementing management integration, and (3) the extent to which the USM is holding the department and component management chiefs accountable for implementing management integration through reporting relationships. GAO reviewed DHS plans and interviewed DHS management officials."

A letter report issued by the Government Accountability Office with an abstract that begins "Since the 1970s, the natural gas and electricity industries have each undergone a shift toward greater competition, referred to as restructuring. This restructuring has moved these industries from regulated monopolies to markets in which competitors vie for market share and wholesale prices are largely determined by supply and demand. Amid this restructuring, private companies have published information about these markets, including reports of market prices in various locations--referred to as price indices. These indices, whether for short-term "spot" or long-term "forward" markets, are developed by surveying selected market participants who voluntarily supply price information. Market participants rely on these price indices to help them make informed decisions about trading these commodities and to evaluate new investments. In recent years, confidence in price indices has been shaken due to misreporting and other abuses. During the energy crisis in the West in 2000-2001, several market participants were found to have purposefully misreported prices in order to manipulate these indices for financial gain. In this context, GAO agreed to answer the following questions: (1) What federal regulatory and statutory efforts have been taken to improve price indices in electricity …

Correspondence issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) prepositions equipment at strategic locations around the world in order to field combat-ready forces in days, rather than the weeks it would take if equipment had to be moved from the United States to the locations of conflicts. DOD's prepositioned stock programs support the National Military Strategy and are an important part of its overall strategic mobility framework. Prepositioned materiel and equipment have played an important role in supporting ongoing operations in Iraq and Afghanistan. However, sustained continuing operations in Iraq and Afghanistan have taken a toll on the condition and readiness of military equipment. In April 2008 we testified that it was unclear when these critical reserve stocks would be reconstituted or how much the total cost would be. The Army and Marine Corps face a number of ongoing and long-term challenges that will affect both the timing and the cost of equipment repair and replacement--particularly to its prepositioned stocks. DOD has reported to Congress that the military services are committed to resetting prepositioned materiel but must balance its efforts within the priorities of reorganization of those prepositioned capabilities and changes in …

A letter report issued by the Government Accountability Office with an abstract that begins "This report responds to two mandates for GAO under the American Recovery and Reinvestment Act of 2009 (Recovery Act). First, it is the latest report on the uses of and accountability for Recovery Act funds in selected states and localities. Second, it comments on recipients' reports of the jobs created and retained. The Recovery Act provided $2.1 billion for Head Start and Early Head Start, primarily to expand services. GAO addressed four questions: (1) How have Head Start and Early Head Start grantees used Recovery Act funds, including for expanding enrollment? (2) What challenges have grantees encountered in spending Recovery Act funds? (3) How has the Office of Head Start (OHS) monitored the use of Recovery Act funds? (4) How has the quality of jobs data reported by Recovery Act recipients, particularly Head Start grantees, changed over time? In this report, GAO also updates the status of open recommendations from previous bimonthly and recipient reporting reviews. To address these questions, GAO interviewed grantees, analyzed federal agency and recipient reported data, and interviewed officials."

Testimony issued by the Government Accountability Office with an abstract that begins "What GAO Found"

Correspondence issued by the Government Accountability Office with an abstract that begins "Since 2001, Congress has provided the Department of Defense (DOD) with about $808 billion in supplemental and annual appropriations, as of September 2008, primarily for military operations in support of the Global War on Terrorism (GWOT). DOD's reported annual obligations for GWOT have shown a steady increase from about $0.2 billion in fiscal year 2001 to about $162.4 billion in fiscal year 2008. The United States' commitments to GWOT will likely involve the continued investment of significant resources, requiring decision makers to consider difficult trade-offs as the nation faces an increasing fiscal challenge. The magnitude of future costs will depend on several direct and indirect cost variables and, in some cases, decisions that have not yet been made. DOD's future costs will likely be affected by the pace and duration of operations, the types of facilities needed to support troops overseas, redeployment plans, and the amount of equipment to be repaired or replaced. DOD compiles and reports monthly and cumulative incremental obligations incurred to support GWOT in a monthly Supplemental and Cost of War Execution Report. DOD leadership uses this report, along with other information, to advise Congress …

A letter report issued by the Government Accountability Office with an abstract that begins "On October 30, 2004, the Crime Victims' Rights Act (CVRA) was enacted, establishing eight rights for federal crime victims and two mechanisms to enforce those rights. The legislation also directed GAO to evaluate the implementation of the CVRA. To address this mandate, GAO reviewed: (1) efforts made to implement the CVRA, (2) mechanisms in place to ensure adherence to the CVRA, (3) methods the Department of Justice (DOJ) uses to monitor performance regarding the provision of CVRA rights, and (4) key issues that have arisen in the interpretation of the CVRA by the federal courts. To conduct its analysis, GAO reviewed guidance materials, victim complaints, and court rulings, and conducted surveys and interviews with criminal justice system participants. GAO cannot generalize its crime victim survey results due to a low response rate."

A letter report issued by the Government Accountability Office with an abstract that begins "Through the statewide transportation planning process, states decide how to spend federal transportation funds--almost $46 billion in fiscal year 2009. Draft legislation to reauthorize federal surface transportation legislation would, among other things, revise planning requirements to recognize states' use of rural planning organizations (RPO) and require performance measurement. As requested, GAO examined (1) states' planning activities and RPOs' satisfaction that rural needs are considered, (2) states' planning challenges, (3) the U.S. Department of Transportation's (USDOT) approach to overseeing statewide planning, and (4) states' use of performance measurement and opportunities to make statewide planning more performance based. GAO analyzed planning documents; surveyed departments of transportation in 50 states, Puerto Rico, and Washington, D.C., and 569 RPOs; interviewed officials in 6 states; and held an expert panel on performance-based planning."

A letter report issued by the Government Accountability Office with an abstract that begins "Inflammatory bowel disease (IBD) affects an estimated one million Americans. IBD patients often have difficulty digesting food. As a result, they may require parenteral nutrition (intravenous feeding) or enteral nutrition (tube feeding), medically necessary food products to supplement their diets, and medications. In addition, some IBD patients must care for their ostomies--surgically created openings for the discharge of digested food. IBD advocates have recently expressed concerns regarding the ability of IBD patients to obtain the health care they need. The Research Review Act of 2004 directed GAO to study the Medicare and Medicaid coverage standards for individuals with IBD, in both home health and outpatient delivery settings. GAO (1) identified the Medicare and Medicaid coverage standards for five key therapies used for the treatment of IBD and (2) determined what specific supplies used in these therapies Medicare and Medicaid programs will pay for. In this work, GAO examined Medicare's national and local coverage policies and conducted a survey of Medicaid programs in the 50 states and the District of Columbia."

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 "Because of the importance of the Department of Defense's (DOD) adherence to disciplined information technology (IT) acquisition processes in successfully modernizing its business systems, GAO was asked to determine whether the Transportation Coordinators' Automated Information for Movements System II (TC-AIMS II) program is being managed according to important aspects of DOD's acquisition policies and guidance, as well as other relevant acquisition management best practices. TC-AIMS II was initiated in 1995 as a joint services system to help manage force and equipment movements within the United States and abroad. The U.S. Department of the Army has the lead responsibility for managing the system's acquisition and estimates its life-cycle cost to be $1.7 billion over 25 years."

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 "Positive train control (PTC) is a communications-based train control system designed to prevent some serious train accidents. Federal law requires passenger and major freight railroads to install PTC on most major routes by the end of 2015. Railroads must address other risks by implementing other technologies. The Department of Transportation's (DOT) Federal Railroad Administration (FRA) oversees implementation of these technologies and must report to Congress in 2012 on progress in implementing PTC. As requested, this report discusses railroads' progress in developing PTC and the remaining steps to implement it, the benefits of and challenges in implementing other safety technologies, and the extent of FRA's efforts to fulfill the PTC mandate and encourage the implementation of other technologies. To conduct this work, GAO analyzed documents and interviewed FRA and rail industry officials. GAO also interviewed and surveyed rail experts."

Testimony issued by the Government Accountability Office with an abstract that begins "What GAO Found"

Correspondence issued by the Government Accountability Office with an abstract that begins "To provide for oversight of cost growth in DOD major defense acquisition programs, Congress passed legislation, commonly referred to as Nunn-McCurdy, which requires DOD to notify Congress when a program's unit cost growth exceeds (or breaches) the latest approved acquisition program baseline by at least 15 percent. If the cost growth has increased at least 25 percent over the baseline, the Secretary of Defense must certify to Congress that (1) the program is essential to national security; (2) no alternatives exist which will provide equal or greater military capability at less cost; (3) new program acquisition or procurement unit cost estimates are reasonable; and (4) the management structure is adequate to control unit cost. On April 13, 2005, the Acting Secretary of the Air Force formally notified Congress that the procurement unit cost of the Global Hawk had increased 18 percent over the baseline estimate. As requested, we are in the process of reviewing the acquisition strategies and requirements for several unmanned aircraft systems, including the Global Hawk. While that work will not be completed for some months, we are issuing this correspondence because we have developed important …