Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the use of the homestead exemption by bankruptcy debtors in Texas and Florida, focusing on statistically valid probability samples of chapter 7 bankruptcy cases that were closed in 1998 in the Northern District of Texas and the Southern District of Florida. GAO used the data from these samples to estimate for each district the (1) the proportion of chapter 7 personal bankruptcy debtors who claimed a homestead exemption; (2) average and median amount of the homestead exemptions claimed; (3) average and median amount of total scheduled debts for those debtors who claimed a homestead exemption; and (4) estimated average and median amount of debts discharged by debtors who claimed a homestead exemption."

A letter report issued by the Government Accountability Office with an abstract that begins "In recent years, violence along the U.S.-Mexico border has escalated dramatically, due largely to the Mexican government's efforts to disrupt Mexican drug trafficking organizations (DTO). U.S. officials note the violence associated with Mexican DTOs poses a serious challenge for U.S. law enforcement, threatening citizens on both sides of the border, and U.S. and Mexican law enforcement officials generally agree many of the firearms used to perpetrate crimes in Mexico are illicitly trafficked from the United States across the Southwest border. GAO was asked to examine (1) data on the types, sources, and users of these firearms; (2) key challenges confronting U.S. government efforts to combat illicit sales of firearms in the United States and stem the flow of them into Mexico; (3) challenges faced by U.S. agencies collaborating with Mexican authorities to combat the problem of illicit arms; and (4) the U.S. government's strategy for addressing the issue. GAO analyzed program information and firearms data and met with U.S. and Mexican officials on both sides of the border."

Correspondence issued by the General Accounting Office with an abstract that begins "This letter responds to the request by the Chairwoman, Subcommittee on Civil Service and Agency Organization, House Committee on Government Reform that GAO provide answers to follow-up questions from recent hearing entitled "First Year on the Job: Chief Human Capital Officers.""

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the European Union's (EU) and the U.S.' agricultural export subsidy programs, focusing on: (1) EU and U.S. compliance with the World Trade Organization's (WTO) Agreement on Agriculture commitments to reduce agricultural export subsidies; and (2) EU and U.S. plans regarding the future use of agricultural export subsidies."

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the District of Columbia's new System of Accounting and Reporting (SOAR), focusing on: (1) the training attendance statistics for SOAR; (2) the reported contract costs and total hours by deliverables for SOAR; (3) which applications of the vendor's financial management package the District of Columbia is implementing; (4) the cost of the implementation of SOAR at the University of the District of Columbia (UDC); (5) which agencies will implement SOAR; and (6) what types of resources are dedicated to transition assistance."

A letter report issued by the Government Accountability Office with an abstract that begins "Congress granted financial regulators flexibility to establish their own compensation systems and required certain agencies to seek to maintain comparability with each other in pay and benefits to help the agencies overcome impediments to recruiting and retaining employees and avoid competing for the same employees. In response to a request, this report reviews (1) how the performance-based pay systems of 10 financial regulators are aligned with six key practices for effective performance management systems, (2) the actions these agencies have taken to assess and implement comparability in pay and benefits, and (3) the extent to which employees in selected occupations have moved between or left any of the agencies. GAO analyzed agency guidance and policies, agency data on performance ratings and pay increases, agency pay and benefits surveys, data from the Central Personnel Data File, and interviewed agency officials."

A letter report issued by the Government Accountability Office with an abstract that begins "Since 2002, the United States has worked to develop the Afghan National Security Forces (ANSF). The Department of Defense (Defense), through its Combined Security Transition Command-Afghanistan (CSTC-A), directs U.S. efforts to develop the Afghan National Army (ANA) and, in conjunction with the Department of State (State), the Afghan National Police (ANP). To follow up on recommendations from GAO's 2005 report on the ANSF, GAO analyzed the extent to which U.S. plans for the ANSF contain criteria we recommended. GAO also examined progress made and challenges faced in developing the ANA and ANP. To address these objectives, GAO reviewed Defense, State, and contractor documents and met with cognizant officials. GAO has prepared this report under the Comptroller General's authority to conduct evaluations on his own initiative."

A letter report issued by the Government Accountability Office with an abstract that begins "Federally funded at about $5 billion a year, the Low-Income Home Energy Assistance Program (LIHEAP) provides financial assistance to low-income households for heating and cooling costs. The Department of Health and Human Services (HHS) awards LIHEAP funds based on low-income populations and other factors. Grantees--states, the District of Columbia, territories, and Indian tribes and tribal organizations--then provide energy assistance payments to low-income households. GAO was asked to audit (1) the risk of fraud and abuse in LIHEAP in selected states; (2) case studies of fraudulent, improper, and abusive LIHEAP activity; and (3) key weaknesses in the design of LIHEAP's internal controls framework. To meet these objectives, GAO analyzed LIHEAP data from seven states for fraud indicators, interviewed federal and state officials, performed investigations, and conducted proactive testing in two states using a bogus company, individuals, addresses, and documents. The seven states were primarily selected based on size of LIHEAP grant and availability of centralized database."

A letter report issued by the Government Accountability Office with an abstract that begins "Almost all public housing authorities (PHA) met their spending deadlines for the Public Housing Capital Fund formula and competitive grant programs. As mandated, all but one PHA spent 100 percent of their formula grants by March 17, 2012. According to Department of Housing and Urban Development (HUD) officials, PHAs with competitive grants were on track to meet their September 2012 spending deadlines. PHAs we interviewed cited various challenges to meeting the grant deadlines, such as the tight time frames and many attributed their ability to meet deadlines to good planning within their organizations and help from HUD. According to analyses of HUD data, about 3,100 PHAs planned to undertake improvements with their formula grants that affected about 495,000 housing units. Many used their grants to make improvements that enhanced energy efficiency, such as installing energy-efficient windows and appliances. GAO determined that HUD’s monitoring strategy for these programs incorporated key internal controls, such as developing and implementing measures that allowed HUD staff to compare actual with planned results. At specific sites that GAO visited, PHAs were able to demonstrate work was under way or had been completed."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed concerns surrounding the Balanced Budget Act's (BBA) health plan payment changes, focusing on: (1) the extent to which health plans provide additional benefits and whether they could continue to provide additional benefits if payments were reduced; (2) the evidence regarding managed care's effect on Medicare spending; and (3) whether BBA provisions will eliminate excess plan payments."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the licensing of government-owned inventions created under federally funded research projects, focusing on: (1) government-owned inventions licensed by six federal agencies during fiscal years 1996 through 1998, including the royalties received during that period, and the total number of active licenses these agencies had as of October 1, 1998; (2) whether the licenses were exclusive or nonexclusive; (3) whether the licensees were small businesses, individuals, large businesses, or nonprofit organizations; and (4) whether the licensees were foreign or domestic."

A letter report issued by the Government Accountability Office with an abstract that begins "Since 2005, the United Nations (UN) has been attempting to reform its management processes, in part to help ensure that resources are used effectively and efficiently. Some of these reforms focus on improving oversight and accountability at the United Nations. In this report, GAO examines the extent to which selected UN organizations' (1) internal audit offices have implemented professional standards for performing audits and investigations, (2) evaluation offices have implemented UN evaluation standards, and (3) governing bodies are provided with information about the results of UN oversight practices. GAO obtained and analyzed international standards and relevant documents from six of the largest UN organizations, and also met with U.S. and UN officials."

A letter report issued by the General Accounting Office with an abstract that begins "Minimizing improper payments is important given the dollar magnitude of the Temporary Assistance for Needy Families (TANF) and Child Care and Development Fund (CCDF) programs--about $34 billion in federal and state funds expended annually. These block grants support millions of low-income families with cash assistance, child care, and other services aimed at reducing their dependence on the government. At the federal level, the Department of Health and Human Services (HHS) oversees TANF and CCDF. Within states, many public and private entities administer these programs and share responsibility for financial integrity. GAO looked at (1) what selected states have done to manage improper payments in TANF and CCDF and (2) what HHS has done to assess risk and assist states in managing improper payments in these programs. To address these questions, GAO judgmentally selected states that varied in geographic location and program size. GAO used a survey to collect consistent information from 11 states and visited 5 states."

A letter report issued by the General Accounting Office with an abstract that begins "The Agriculture Department's Rural Utilities Service (RUS) makes loans and provides loan guarantees to improve electric service to rural areas. Beyond guaranteeing loans, under a yet-to-be-implemented provision of the 2002 Farm Bill, RUS is also to guarantee the bonds and notes that lenders use to raise funds for making loans for electric and telecommunications services. Fees on these latter guarantees are to be used for funding rural economic development loans and grants. GAO was asked to examine (1) the extent to which RUS' borrowers provide electricity service to nonrural areas and (2) the potential financial risk to taxpayers and amount of loans and grants that the guarantee fees will fund. GAO also identified an alternative for funding rural economic development."

A letter report issued by the General Accounting Office with an abstract that begins "DHS was provided with significant flexibility to design a modern human capital management system. Its proposed system has both precedent-setting implications for the executive branch and farreaching implications on how the department is managed. GAO reported in September 2003 that the effort to design the system was collaborative and consistent with positive elements of transformation. In February, March, and April 2004 we provided preliminary observations on the proposed human capital regulations. Congressional requesters asked GAO to describe the infrastructure necessary for strategic human capital management and to assess the degree to which DHS has that infrastructure in place, which includes an analysis of the progress DHS has made in implementing the recommendations from our September 2003 report. DHS generally agreed with the findings of our report and provided more current information that we incorporated. However, DHS was concerned about our use of results from a governmentwide survey gathered prior to the formation of the department. We use this data because it is the most current information available on the perceptions of employees currently in DHS and helps to illustrate the challenges facing DHS."

A letter report issued by the General Accounting Office with an abstract that begins "The Department of Homeland Security (DHS) has implemented the Student and Exchange Visitor Information System (SEVIS) to collect and record key data on foreign students, exchange visitors, and their dependents--prior to their entering the United States, upon their entry, and during their stay. In accordance with Conference Report 108-280, GAO reviewed SEVIS. Among the areas it examined were (1) system performance, (2) actions to improve performance, and (3) plans for collecting the fee to be paid by foreign students and exchange visitors to cover SEVIS costs."

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Federal Aviation Administration's (FAA) spending from its operations account, focusing on: (1) the history of funding FAA's operations activities from the Airport and Airway Trust Fund; (2) whether FAA has data to allow a determination of whether its spending for operations is cost-efficient and cost-effective; and (3) changes that FAA could institute in its various programs, offices, and projects to reduce its spending for operations."

A letter report issued by the Government Accountability Office with an abstract that begins "In June 2007, GAO received information from a whistleblower through GAO's FraudNET hotline alleging millions of dollars in lost and stolen property and gross mismanagement of property at Indian Health Service (IHS), an operating division of the Department of Health and Human Services (HHS). GAO was asked to conduct a forensic audit and related investigations to (1) determine whether GAO could substantiate the allegation of lost and stolen property at IHS and identify examples of wasteful purchases and (2) identify the key causes of any loss, theft, or waste. GAO analyzed IHS property records from fiscal years 2004- 2007, conducted a full physical inventory at IHS headquarters, and statistically tested inventory of information technology (IT) equipment at 7 IHS field locations in 2007 and 2008. GAO also examined IHS policies, conducted interviews with IHS officials, and assessed the security of property."

A letter report issued by the Government Accountability Office with an abstract that begins "The U.S. Coast Guard's Deepwater program was designed to replace aging vessels and aircraft and information capabilities with new and upgraded assets and equipment. GAO's prior work raised concerns about the Coast Guard's efforts to upgrade or acquire assets on schedule and manage the Deepwater prime contractor. This report responds to congressional direction contained in a conference report accompanying the Department of Homeland Security (DHS) fiscal year 2007 appropriations bill. GAO addressed two objectives: (1) What is the status of key Deepwater assets and how is the Coast Guard addressing any asset-related challenges that have been encountered? (2) What is the status of the Coast Guard's overall management of the Deepwater contract? GAO's work is based on reports, memorandums, and data on the plans and management of the Deepwater program and interviews with key officials. GAO is not making any new recommendations. DHS and the Coast Guard reviewed a draft of this report and concurred with our findings."

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on: (1) selected characteristics for men's and women's intercollegiate athletics programs, focusing on: (a) the number of athletes; (b) number of teams; (c) sports programs sponsored; (d) average squad size; and (d) the maximum number of athletic scholarships a school may award for each sport; and (2) the number of student athletes and the proportion of undergraduate students at 4-year schools that participated as athletes during academic years 1985-86 and 1996-1997."

Testimony issued by the Government Accountability Office with an abstract that begins "Americans depend on the Food and Drug Administration (FDA) to provide assurance that medical devices sold in the United States are safe and effective. FDA classifies medical device types into three classes, with class I including those with the lowest risk to patients (such as forceps) and class III including those with the greatest risk (such as pacemakers). FDA's responsibilities include premarket and postmarket oversight--spanning, for example, both premarket review of devices and postmarket surveillance (the collection and analysis of data on marketed devices). These responsibilities apply to all devices marketed in the United States, regardless of whether they are manufactured domestically or overseas. In 2009, GAO added FDA's oversight of medical products, including devices, to its list of high-risk areas warranting attention by Congress and the executive branch. GAO was asked to testify on recent work related to FDA's responsibilities for medical devices, including premarket review, postmarket surveillance, and inspection of manufacturing establishments. This statement is based on a recent GAO report, Medical Devices: FDA Should Take Steps to Ensure That High-Risk Device Types Are Approved through the Most Stringent Premarket Review Process (GAO-09-190, January 15, 2009) …

A letter report issued by the General Accounting Office with an abstract that begins "The number of federal and state inmates released to communities increased more than threefold from 1980 to 1998. Since 1980, recidivism rates have been about 40 percent. Within the group of recidivists, the number of offenders reincarcerated for violating parole or other release conditions rose more than sevenfold from 1980 to 1998. Furthermore, such reincarcerations represent an increasing proportion of all prison admissions. The Bureau of Justice Statistics' (BJS) 1997 survey found that most federal offenders (62 percent) were imprisoned for drug offense convictions, and almost half (47 percent) of all state offenders were incarcerated for violent offense convictions. Also, the majority of inmates in both correctional systems--federal inmates (73 percent) and state inmates (83 percent)--had some history of illegal drug use. BJS' survey also showed that 27 percent of both federal and state exit cohort inmates participated in vocational training programs, and 11 percent of federal and 2 percent of state exit cohort inmates worked in prison industry jobs. In addition, 33 percent of the federal inmates and 36 percent of the state inmates participated in residential in-patient treatment programs for alcohol and drug abuse. …

Testimony issued by the Government Accountability Office with an abstract that begins "In April 2007, GAO reported that 96 percent of the greenhouse gas emissions from the Capitol Hill Complex facilities--managed by the Architect of the Capitol (AOC)--resulted from electricity use throughout the complex and combustion of fossil fuels in the Capitol Power Plant. The report concluded that AOC and other legislative branch agencies could benefit from conducting energy audits to identify projects that would reduce greenhouse gas emissions. GAO also recommended that AOC and the other agencies establish a schedule for conducting these audits and implement selected projects as part of an overall plan that considers cost-effectiveness, the extent to which the projects reduce emissions, and funding options. AOC and the other agencies agreed with our recommendations. This statement focuses on (1) the status of AOC's efforts to implement the recommendations in our April 2007 report and (2) opportunities for the Senate to decrease greenhouse gas emissions and associated environmental impacts. The statement is based on GAO's prior work, analysis of AOC documents, and discussions with AOC management."

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO responded to congressional questions concerning its April 1999 Testimony on the Melissa computer virus and its broader implications, focusing on: (1) how much damage was done by the virus and how many federal agencies were affected; (2) whether there are any safeguards that can detect a computer virus before it has been identified as a virus; and (3) whether Java Applets and Internet cookies could be used as a means of transmitting viral infections."