A letter report issued by the Government Accountability Office with an abstract that begins "Given the global context of the war on drugs--coupled with growing recognition since September 11, 2001 (9/11), of the nexus between drug trafficking and terrorism--the mission of the Drug Enforcement Administration (DEA) and efforts to forge effective interagency partnerships and coordination are increasingly important. GAO was asked to examine, in the context of the post-9/11 environment, DEA's (1) priorities, (2) interagency partnerships and coordination mechanisms, and (3) strategic plan and performance measures. GAO reviewed DEA policy, planning, and budget documents and visited 7 of DEA's 21 domestic field offices and 3 of its 7 regional offices abroad-- sites selected to reflect diverse drug-trafficking threats, among other factors. GAO also contacted other relevant federal agencies-- including U.S. Immigration and Customs Enforcement (ICE) and U.S. Customs and Border Protection (CBP)--and various state and local partner agencies."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO concludes that the V-22 program is not ready for full-rate production. This conclusion is based on two factors. First, GAO's "best practices" work has identified practices used by successful commercial and defense programs to develop and produce quality products in significantly less time and at lower costs. GAO reviews of major weapons systems have shown that failure to follow these practices results in cost increases, schedule delays, and performance problems. Second, GAO analyzed Department of Defense (DOD) assessments and data on the V-22 program and interviewed DOD officials. As a result of GAO's findings, DOD postponed the full-rate production of the V-22 aircraft until the risks have been mitigated."

A letter report issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service's (IRS) effort to modernize its tax administrative and financial systems--Business Systems Modernization (BSM)--has suffered delays and cost overruns due to a number of factors, including inadequate development and management of requirements. Recognizing these deficiencies, IRS created a Requirements Management Office (RMO) to establish policies and procedures for managing requirements. GAO's objectives were to assess (1) whether the office has established adequate requirements development and management policies and procedures and (2) whether BSM has effectively used requirements development and management practices for key systems development efforts."

A letter report issued by the Government Accountability Office with an abstract that begins "In 2005-2006, students with disabilities comprised 9 percent of the student population in the United States, and English language learners comprised about 10 percent. Many of these students spend a majority of their time in the general classroom setting in elementary and secondary schools. Most teachers are initially trained through teacher preparation programs at institutions of higher education. GAO was asked to examine (1) the extent to which teacher preparation programs require preparation for general classroom teachers to instruct these student subgroups; (2) the role selected states play in preparing general classroom teachers to instruct these student subgroups; and (3) funding and other assistance provided by the U.S. Department of Education (Education) to help general classroom teachers instruct these student subgroups. To address these issues, GAO conducted a nationally representative survey of teacher preparation programs and interviewed officials from state and local educational agencies in four states and Education."

Correspondence issued by the Government Accountability Office with an abstract that begins "The nation's 1.4 million nursing home residents are a highly vulnerable population of elderly and disabled individuals for whom remaining at home is no longer feasible. The federal government plays a key role in ensuring that nursing home residents receive appropriate care by setting quality requirements that nursing homes must meet to participate in the Medicare and Medicaid programs and by contracting with states to conduct routine inspections--called standard surveys--and complaint investigations. To encourage compliance with quality requirements, Congress has authorized certain enforcement actions, known as sanctions, such as civil money penalties or termination from participating in the Medicare and Medicaid programs. The Centers for Medicare & Medicaid Services (CMS) is responsible for imposing federal sanctions, typically on the basis of states' recommendations. One sanction--temporarily replacing a home's management--has been used infrequently. According to CMS guidance, temporary management may be used instead of termination in cases where nursing homes place residents at risk of death or serious injury--referred to as immediate jeopardy--or place residents at widespread risk of actual harm. CMS requires that a nursing home remove any immediate jeopardy within a short time frame of 23 calendar …

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Department of Veterans Affairs' (VA) fiscal year (FY) 2000 performance plan, focusing on: (1) assessing the usefulness of the agency's plan for decisionmaking; and (2) identifying the degree of improvement the agency's FY 2000 performance plan represents over the FY 1999 plan."

A letter report issued by the Government Accountability Office with an abstract that begins "In summary, so far this filing season, IRS"

A letter report issued by the Government Accountability Office with an abstract that begins "The United States has allocated over $72 billion to Afghanistan since 2002. With other international donors, it is focused on transitioning leadership to the Afghan government and has pledged to provide at least 50 percent of its development aid through the Afghan government budget. Improving Afghanistan's public financial management capacity is critical to this transition. In 2010, the Afghan government, consulting with donors, issued a Public Financial Management Roadmap (Roadmap), which outlines goals to improve Afghanistan's capacity to develop a national budget and expend funds. GAO reviewed (1) U.S. efforts to improve the Afghan government's public financial management capacity, including the extent to which they support Roadmap goals, and (2) the extent to which U.S. efforts have improved the government's capacity. GAO reviewed documents and interviewed officials from the U.S. Agency for International Development (USAID); Departments of State, Defense (DOD), and the Treasury (Treasury); World Bank; and Afghan government in Washington, D.C., and Kabul, Afghanistan."

Correspondence issued by the General Accounting Office with an abstract that begins "In 2002, Congress learned that the Palestinian Authority had collected $6.8 million in taxes on U.S. humanitarian assistance meant for the people of the West Bank and Gaza and subsequently learned that some other foreign governments were also taxing U.S. assistance. U.S. Agency for International Development (USAID) officials estimate that at least several million dollars in taxes are collected annually on U.S. assistance programs, although some of this amount is reimbursed by recipient governments. This situation raised concerns in Congress that U.S. assistance funds for programs to help developing country populations were instead being diverted to the treasuries of foreign governments. In response to these concerns, Congress included a prohibition against such taxation in its Consolidated Appropriations Resolution for fiscal year 2003, and provided for a 200 percent penalty for taxes levied but not reimbursed. This legislation defines "taxes" and "taxation" as value added taxes (VAT) and customs duties imposed on commodities financed with U.S. assistance for programs for which funds are appropriated by the act. This report responds to a requirement in that legislation that we report to the committees on appropriations concerning these provisions. In discussions …

A letter report issued by the Government Accountability Office with an abstract that begins "All of the Intelligence Community (IC) elements except for one are participating in the Joint Duty Program and the IC elements generally view the program as beneficial. The Office of the Director of National Intelligence (ODNI), the Defense Security Service, the Office of the Under Secretary of Defense for Intelligence, and 15 other IC components have identified an office or individual responsible for facilitating the program. However, the U.S. Coast Guard (Coast Guard), which ordinarily operates under the Department of Homeland Security (DHS), does not participate in the program, even though the Intelligence Reform and Terrorism Prevention Act of 2004 and IC guidance stipulate that the Joint Duty Program applies to the defined IC, which includes the Coast Guard’s civilian personnel in its National Intelligence Element. Coast Guard officials stated it delayed its participation in the program because it first plans to conduct a workforce study that will determine how the Coast Guard will participate, but it has not identified a timeframe for the study’s completion, and the position assigned to conduct the study is currently vacant. As a result, personnel in other IC elements may …

Correspondence issued by the Government Accountability Office with an abstract that begins "In February 2009, Congress created two new programs as part of the American Recovery and Reinvestment Act of 2009 (Recovery Act): (1) the Tax Credit Assistance Program (TCAP) administered by the Department of Housing and Urban Development (HUD) and (2) the Grants to States for Low-Income Housing Projects in Lieu of Low-inome Housing Credits Program under Section 1602 of the Recovery Act (Section 1602 Program) administered by the Department of the Treasury (Treasury). Congress created these new programs to address the lack of private investment capital in Low-Income Housing Tax Credit (LIHTC) projects after the credit market was disrupted in 2008. Both programs were intended to provide gap financing for stalled, "shovel-ready" projects and to offset a drop in tax credit demand and pricing. Under these programs, state Housing Finance Agencies (HFA) administer federal funds in the form of grants and loans from HUD and Treasury to fill financing gaps in planned tax credit projects."

A letter report issued by the Government Accountability Office with an abstract that begins "The planned cost and schedule of the Coast Guard's portfolio of major acquisitions is unknown because of outdated acquisition program baselines and uncertainty surrounding affordability. The Coast Guard's approved baselines, which reflect cost and schedule estimates, indicate the estimated total acquisition cost of Coast Guard major acquisitions could be as much as $35.3 billion--an increase of approximately 41 percent over the original baselines. However, the approved baselines for 10 of 16 programs do not reflect current cost and schedule plans because programs have breached the cost or schedule estimates in those baselines, changed in scope, or do not expect to receive funding to execute baselines as planned. Furthermore, a continued mismatch between resources needed to support all approved baselines and expected funding levels has required the Coast Guard to make decisions about which programs to fund and which programs not to fund as part of its annual budget process. Both DHS and the Coast Guard have acknowledged this resource challenge, but efforts to address this challenge have not yet resulted in a clear strategy for moving forward."

A letter report issued by the Government Accountability Office with an abstract that begins "Recent violations uncovered in the mutual fund industry raised questions about the ethical practices of the industry and the quality of its oversight. A widespread abuse involved mutual fund companies' investment advisers (firms that provide management and other services to funds) entering into undisclosed arrangements with favored customers to permit market timing (frequent trading to profit from short-term pricing discrepancies) in contravention of stated trading limits. These arrangements harmed long-term mutual fund shareholders by increasing transaction costs and lowering fund returns. Questions have also been raised as to why the New York State Attorney General's Office disclosed the trading abuses in September 2003 before the Securities and Exchange Commission (SEC), which is the mutual fund industry's primary regulator. Accordingly, this report (1) identifies the reasons that SEC did not detect the abuses at an earlier stage and the lessons learned in not doing so, and (2) assesses the steps that SEC has taken to strengthen its mutual fund oversight program and improve mutual fund company operations."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the Bureau of Prisons to determine whether it had made overpayments to contractors. During fiscal year 2001, the Bureau of Prisons had 24 open construction contracts that totaled about $1.9 billion. In addition to general disbursement controls, GAO found internal controls specific to construction contracts in which both the project representative and the contracting officer must approve each monthly progress payment invoice. GAO sampled 27 payments on five construction contracts to determine if construction contract payment controls were properly designed, in place, and operating to prevent or detect overpayments. GAO found that the internal controls were in place and operating and construction contract payment amounts were correct, or, if errors occurred, they were detected and corrected promptly as a normal part of the payment system. A few minor clerical errors were subsequently detected and corrected by the Bureau of Prisons through its own routine control procedures before GAO made its review. GAO concludes that the risk of undetected construction contractor overpayments at the Bureau of Prisons appears to be small."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the National Conference on Citizenship, for fiscal years 2001 and 2002. GAO found no reportable instances of noncompliance. The audit report included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."

Other written product issued by the Government Accountability Office with an abstract that begins "In this document, GAO provides guidance on complying with government auditing standards reporting requirements for the report on internal control for audits of certain entities subject to the requirements of the Sarbanes-Oxley Act of 2002 and Government Auditing Standards."

Correspondence issued by the Government Accountability Office with an abstract that begins "On January 31, 2008, we testified before Congress' subcommittee at a hearing entitled, "Eliminating Agency Payment Errors." At the hearing, we discussed federal agencies' progress in addressing key requirements of the Improper Payments Information Act of 2002 (IPIA) and Section 831 of the National Defense Authorization Act for Fiscal Year 2002, commonly known as the Recovery Auditing Act. Our review and testimony focused on (1) progress made in agencies' implementation and reporting under IPIA for fiscal year 2007, (2) remaining challenges with IPIA implementation, and (3) agencies' efforts to report recovery auditing information. This report responds to your March 13, 2008, request to provide answers to follow-up questions relating to our January 31, 2008, testimony. (1) What kinds of changes should be made to the Single Audit Act, which already requires recipients to have proper systems of internal control to ensure front-end compliance with Federal requirements that would assist in identification and reduction of improper payments? The FY 2007 Audit Report on the Consolidated Financial Statement indicates that the Federal government's inability to determine the extent to which improper payments occur is one of the major government-wide material …

A letter report issued by the Government Accountability Office with an abstract that begins "The U.S. Census Bureau (Bureau) conducted the Count Question Resolution (CQR) program to correct errors in the count of housing units as well as dormitories and other group living facilities known as group quarters. GAO was asked to assess whether CQR was consistently implemented across the country, paying particular attention to whether the Bureau identified census errors that could have been caused by more systemic problems. GAO also evaluated how well the Bureau transitioned to CQR from an earlier quality assurance program called Full Count Review."

A letter report issued by the Government Accountability Office with an abstract that begins "In December 2000, the Department of Energy (DOE) awarded Bechtel National, Inc. (Bechtel) a contract to design and construct the Waste Treatment Plant (WTP), one of the largest nuclear waste cleanup projects in the nation. Originally expected to cost $4.3 billion and be completed in 2011, DOE now estimates that WTP will cost over $12.2 billion and be completed in late 2019. Weaknesses in DOE's management and oversight of contractors led GAO to designate DOE contract management as a high-risk area since 1990. GAO was asked to determine whether (1) DOE's internal controls are designed to provide reasonable assurance against improper WTP payments and (2) DOE's controls reasonably ensure proper accountability for WTP assets. GAO reviewed fiscal year 2005 and 2006 internal controls by analyzing data and documents, interviewing DOE and contractor staff, and physically observing property items."

A letter report issued by the Government Accountability Office with an abstract that begins "Climate change poses risks to many environmental and economic systems, including agriculture, infrastructure, and ecosystems. Federal law has periodically required the Office of Management and Budget (OMB) to report on federal climate change funding. GAO was asked to examine (1) federal funding for climate change activities and how these activities are organized; (2) the extent to which methods for defining and reporting climate change funding are interpreted consistently across the federal government; (3) federal climate change strategic priorities, and the extent to which funding is aligned with these priorities; and (4) what options, if any, are available to better align federal climate change funding with strategic priorities. GAO analyzed OMB funding reports and responses to a Web-based questionnaire sent to federal officials, reviewed available literature, and interviewed stakeholders."

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the National Aeronautics and Space Administration's (NASA) fiscal year (FY) 2000 performance plan, which was submitted to Congress in response to the Government Performance and Results Act of 1993, focusing on: (1) assessing the usefulness of the agency's plan for decisionmaking; and (2) identifying the degree of improvement the agency's FY 2000 performance plan represents over the FY 1999 plan."

A letter report issued by the Government Accountability Office with an abstract that begins "Foreign investors in U.S. companies or assets include individuals, companies, and government entities. One type of foreign investor that has been increasingly active in world markets is sovereign wealth funds (SWF), government-controlled funds that seek to invest in other countries. As the activities of these funds have grown they have been praised as providing valuable capital to world markets, but questions have been raised about their lack of transparency and the potential impact of their investments on recipient countries. GAO's second report on SWFs reviews (1) U.S. laws that specifically affect foreign investment, including that by SWFs, in the United States and (2) processes agencies use to enforce them. GAO reviewed policy statements, treaties, and U.S. laws, and interviewed and obtained information from agencies responsible for enforcing these laws. GAO also interviewed legal experts and organizations that track state foreign investment issues."

A letter report issued by the General Accounting Office with an abstract that begins "In July 2001 and March 2002, GAO testified on significant breakdowns in internal controls over purchase card transactions at two Navy sites that resulted in fraud, waste, and abuse. As a result, the Congress asked GAO to audit purchase card controls at DOD. This report focuses on Air Force purchase card controls and addresses whether the overall management control environment and key internal controls were effective in preventing potentially fraudulent, improper, and abusive purchase card transactions."

Testimony issued by the Government Accountability Office with an abstract that begins "Under the administration's National Energy Policy, the Department of Energy (DOE) is promoting nuclear energy to meet increased U.S. energy demand. In 2003, DOE began developing the Next Generation Nuclear Plant, an advanced nuclear reactor that seeks to improve upon the current generation of operating commercial nuclear power plants. DOE intends to demonstrate the plant's commercial application both for generating electricity and for using process heat from the reactor for the production of hydrogen, which then would be used in fuel cells for the transportation sector. The Energy Policy Act of 2005 required plant design and construction to be completed by 2021. This testimony, which summarizes a GAO report being issued today (GAO-06-1056), provides information on DOE's (1) progress in meeting its schedule for the Next Generation Nuclear Plant project and (2) approach to ensuring the project's commercial viability. For the report, GAO reviewed DOE's research and development (R&D) plans for the project and the reports of two independent project reviews, observed R&D activities, and interviewed DOE, Nuclear Regulatory Commission (NRC), and industry representatives."