A letter report issued by the Government Accountability Office with an abstract that begins "Under the No Child Left Behind Act (NCLBA), districts and schools must demonstrate adequate yearly progress (AYP) for all students. Because schools may spend more time improving students' academic skills to meet NCLBA's requirements, some are concerned that arts education might be cut back. To determine how, if at all, student access to arts education has changed since NCLBA, the Congress asked: (1) has the amount of instruction time for arts education changed and, if so, have certain groups been more affected than others, (2) to what extent have state education agencies' requirements and funding for arts education changed since NCLBA, (3) what are school officials in selected districts doing to provide arts education since NCLBA and what challenges do they face in doing so, and (4) what is known about the effect of arts education in improving student outcomes? GAO analyzed data from the U.S. Department of Education (Education), surveyed 50 state arts officials, interviewed officials in 8 school districts and 19 schools, and reviewed existing research."

Correspondence issued by the General Accounting Office with an abstract that begins "Combined, the Department of Defense (DOD) and the Department of Veterans Affairs (VA) provide health care services to about 12 million beneficiaries at an estimated cost of about $53 billion for fiscal year 2004--$26.7 billion for DOD and $26.5 billion for VA. In 1982 the Congress passed the VA and DOD Health Resources Sharing and Emergency Operations Act (Sharing Act) to promote more cost-effective use of health care resources and more efficient delivery of care. Specifically, the Congress authorized military treatment facilities and VA medical centers to enter into sharing agreements to buy, sell, and barter medical and support services. To further encourage on-going collaboration, the Congress, in section 721 of the Bob Stump National Defense Authorization Act (NDAA) for Fiscal Year 2003, directed the Secretary of Defense and the Secretary of Veterans Affairs to establish a joint incentives program to identify and provide incentives to implement, fund, and evaluate creative health care coordination and sharing initiatives between DOD and VA. To facilitate the program, each Secretary is required to contribute a minimum of $15 million from each department's appropriation into an account established in the U. S. …

A letter report issued by the General Accounting Office with an abstract that begins "In August 2001, the administration announced competitive sourcing as one of five initiatives in the President's Management Agenda. Under competitive sourcing, federal agencies open their commercial activities to competition among public and private sector sources. While competitive sourcing is expected to encourage innovation and improve efficiency and performance, it represents a major management change for most agencies. This report describes the progress selected agencies have made in establishing a competitive sourcing program, identifies major challenges these agencies are facing, and discusses strategies they are using to select activities for competition."

A letter report issued by the Government Accountability Office with an abstract that begins "In 2010, states required about 2 percent of all districts to use Individuals with Disabilities Education Act (IDEA) funds for early intervening services to address the overrepresentation of racial and ethnic groups in special education. Based on definitions states individually developed to measure this overrepresentation-- referred to in IDEA as significant disproportionality--356 districts were required to provide services. Half of these districts were clustered in five states and 73 were in Louisiana alone. States have used flexibility provided by Education to develop their own definitions of significant disproportionality and GAO's analysis of 16 selected states found wide variation in definitions. Further, GAO found that the way some states defined overrepresentation made it unlikely that any districts would be identified and thus required to provide early intervening services. Nebraska and Louisiana illustrate differing outcomes that can result from different state definitions. In Nebraska, one of 21 states that did not require any districts to provide services in 2010-11, racial and ethnic groups must be identified for special education at a rate three times higher than for other groups for 2 consecutive years. In contrast, racial and ethnic …

A letter report issued by the Government Accountability Office with an abstract that begins "The Air Force's 89th Airlift Wing flew 2,513 special air missions for senior federal government officials during fiscal years 2008 through 2012, with the number of missions increasing by 13 percent from 463 missions in fiscal year 2008 to 522 missions in fiscal year 2012. The cost of special air missions ranged from about $17 million in fiscal year 2008 to about $26 million in fiscal year 2012, and the fees paid for secure communication services ranged from about $4 million in fiscal year 2008 to $7 million in fiscal year 2012. The federal agencies with the greatest number of special air missions were the Department of Defense (DOD) and the Department of State. Members of Congress had the next highest number of missions. Collectively, these agencies and Congress constituted about 91 percent of all special air missions flown by the 89th Airlift Wing."

Correspondence issued by the Government Accountability Office with an abstract that begins "Federal laws and regulations require that safety-related transportation professionals undergo screening to ensure that they can safely perform their jobs. Medical certification and background checks of selected pilots, vessel masters, and commercial drivers are part of the requirements for licensing these workers. Certification or licensing also includes testing workers' knowledge and skills required for the jobs. These checks are critical because physically or mentally unfit transportation workers pose a danger to themselves and to the public. Because of concerns raised by recent investigations of the reliability of pilot medical certifications, Congress asked us to first describe the requirements for medical and background checks for selected transportation workers. Accordingly, we addressed the following questions for (1) medical certification and (2) background checks: What are the regulations governing pilots, vessel masters, and commercial drivers and what role do government entities have in completing the certifications and background checks? A second report, which will be issued mid-2008, will provide information about the steps that the Federal Aviation Administration (FAA) takes to check the accuracy of pilot medical certificates. Federal regulations require that pilots have both pilot certificates and medical certificates prior …

A letter report issued by the Government Accountability Office with an abstract that begins "To assist law enforcement agencies in their efforts to combat money laundering, terrorist financing, and other financial crimes, the Bank Secrecy Act (BSA) requires financial institutions to file suspicious activity reports (SAR) to inform the federal government of transactions related to possible violations of law or regulation. Depository institutions have been concerned about the resources required to file SARs and the extent to which SARs are used. GAO was asked to examine (1) factors affecting the number of SARs filed, (2) actions agencies have taken to improve the usefulness of SARs, (3) federal agencies' use of SARs, and (4) the effectiveness of the process used to revise SAR forms. GAO reviewed laws and agency documents; analyzed SAR filings; and interviewed representatives from the Financial Crimes Enforcement Network (FinCEN), law enforcement agencies, bank regulators, and depository institutions."

A letter report issued by the Government Accountability Office with an abstract that begins "GAO identified nine leading practices to promote successful data-driven performance reviews--referred to as quarterly performance reviews--at the federal level."

Correspondence issued by the General Accounting Office with an abstract that begins "Fugitive felons are ineligible for Supplemental Security Income (SSI) benefits. The Social Security Administration (SSA) will, upon request, provide law enforcement agencies with the current addresses and Social Security numbers of fugitive felons who are SSI recipients. The Privacy Act of 1974 generally prohibits federal agencies from disclosing to anyone, including other government agencies, information they have on file on individuals. When the head of a law enforcement agency asks SSA for information on an individual as part of civil or criminal investigations, SSA has the authority under the Privacy Act to disclose this information but is not required to do so. The Social Security Act does not give SSA the authority to determine if individuals are ineligible for Old Age and Survivors Insurance and Disability Insurance benefits because they are fugitive felons."

A letter report issued by the Government Accountability Office with an abstract that begins "Governmentwide, 23 agencies and their 130 subagencies GAO reviewed implemented nearly 700 renewable energy initiatives in fiscal year 2010. The Departments of Defense (DOD), Agriculture (USDA), Energy (DOE), and the Interior were collectively responsible for almost 60 percent of all initiatives."

A letter report issued by the General Accounting Office with an abstract that begins "In prior reports, GAO found differences in the percentages of foreign-controlled corporations (FCC) and U.S.-controlled corporations (USCC) reporting no tax liability. Based on concerns that FCCs could be avoiding taxes by improperly shifting income to lower tax countries, GAO was asked to compare, for the years 1996 through 2000, (1) FCCs and USCCs, based on the tax liabilities they reported on their U.S. income tax returns--including the percentages reporting zero liabilities--and (2) the differences in FCCs and USCCs in terms of age and industry concentration and the extent to which these differences might explain tax reporting patterns. The report provides information separately for large corporations--those with at least $250 million in assets or $50 million in gross receipts--because, while they account for only 1 percent of all corporations, they own over 93 percent of all assets reported on corporate returns."

A letter report issued by the Government Accountability Office with an abstract that begins "The Departments of Veterans Affairs (VA) and Defense (DOD) abandoned their plans to develop an integrated electronic health record (iEHR) system and are instead pursuing separate efforts to modernize or replace their existing systems in an attempt to create an interoperable electronic health record. Specifically, in February 2013, the secretaries cited challenges in the cost and schedule for developing the single, integrated system and announced that each department would focus instead on either building or acquiring similar core sets of electronic health record capabilities, then ensuring interoperability between them. However, VA and DOD have not substantiated their claims that the current approach will be less expensive and more timely than the single-system approach. Major investment decisions—including terminating or significantly restructuring an ongoing program—should be justified using analyses that compare the costs and schedules of alternative proposals. Yet, the departments have not developed revised cost and schedule estimates for their new modernization efforts and any additional efforts needed to achieve interoperability between the new systems, and compared them with the relevant estimates for their former approach. In the absence of such a comparison, VA and DOD lack …

Correspondence issued by the General Accounting Office with an abstract that begins "A declaration of bankruptcy is an extreme example of the failure to manage personal finances. Debtors who file personal bankruptcy petitions usually file under chapter 7 or chapter 13 of the bankruptcy code. Generally, debtors who file under chapter 7 of the bankruptcy code seek a discharge of all their eligible dischargeable debts. Debtors who file under chapter 13 submit a repayment plan, which must be confirmed by the bankruptcy court, for paying all or a portion of their debts over a 3-year period unless, for cause, the court approves a longer period not to exceed 5 years. This letter responds to the request of the Ranking Minority Member, Subcommittee on Oversight of Government Management, the Federal Workforce, and the District of Columbia, Senate Committee on Governmental Affairs. We determined (1) the rate of personal bankruptcy filings among active duty military personnel, and how that rate compared with the rate found in the U.S. population; and (2) factors that should be considered when attempting to compare the rate of bankruptcy filings for active duty military personnel with the rate for the U.S. population."

Correspondence issued by the General Accounting Office with an abstract that begins "Recent legislation increased funding for food stamp employment and training programs from fiscal year 1998 through fiscal year 2002, when the Food Stamp Program is scheduled to be reauthorized. To qualify for these additional federal funds, states must maintain their state-funded expenditures for employment and training at a level no lower than in fiscal year 1996; these additional funds are referred to as maintenance-of-efforts funds. The act requires that at least 80 percent of all employment and training funds be spent on able-bodied adults without dependents (ABAWD). The law also gives the states the option to exempt from the work requirement up to 15 percent of their ABAWD population not residing in a waived area or otherwise exempted from the work requirement. GAO examined (1) the trends in ABAWD participation in the Food Stamp Program, including recent data on ABAWDs who are living in waived areas, exempted from work requirements, participating in qualifying employment and training activities, or working, and (2) the extent to which the states have used employment and training program funding. GAO found that ABAWD participation in the Food Stamp Program has dropped rapidly since …

A letter report issued by the Government Accountability Office with an abstract that begins "Numerous incidents around the world have highlighted the vulnerability of commercial vehicles to terrorist acts. Commercial vehicles include over 1 million highly diverse truck and intercity bus firms. Within the Department of Homeland Security (DHS), the Transportation Security Administration (TSA) has primary federal responsibility for ensuring the security of the commercial vehicle sector, while vehicle operators are responsible for implementing security measures for their firms. GAO was asked to examine: (1) the extent to which TSA has assessed security risks for commercial vehicles; (2) actions taken by key stakeholders to mitigate identified risks; and (3) TSA efforts to coordinate its security strategy with other federal, state, and private sector stakeholders. GAO reviewed TSA plans, assessments, and other documents; visited a nonrandom sample of 26 commercial truck and bus companies of varying sizes, locations, and types of operations; and interviewed TSA and other federal and state officials and industry representatives."

Correspondence issued by the Government Accountability Office with an abstract that begins "The formal start of the VXX presidential helicopter program has been delayed, as finding an acceptable solution has proved elusive. Last year, we reported that the VXX effort was in the earliest stages of development--still developing a business case to launch product development. At that time, an AOA—required for a Milestone A decision initiating the program—was nearing completion and a Milestone A decision was expected to occur sometime in fiscal year 2011. In March 2011 the Navy sent DOD its VXX AOA study, which Navy officials stated was done in compliance with DOD-provided guidance. DOD did not, however, approve the study as it did not find that the study provided a cost effective solution. Rather, OSD and the Navy subsequently decided to update the analysis of alternatives using an acquisition strategy that might result in a more timely and affordable program using additional guidance provided by OSD in December 2011. That guidance reflects insights on requirements gained in the last year and expectations of using a streamlined acquisition approach proposed by the Navy. This has delayed the VXX program’s entry into development. Navy officials expect that this new …

A letter report issued by the Government Accountability Office with an abstract that begins "The KC-46 program 2012 estimates for cost, schedule, and performance are virtually the same as last year's, with the contractor running very close to the planned budget and schedule. Development work is more than one-fourth complete and a successful preliminary design review was held on schedule in April 2012. In response to a prior GAO recommendation, the program now has fully implemented metrics to measure the progress toward its key performance parameters and expects to meet these requirements. There are two areas of concern regarding program cost: first, both the contractor and government estimate the cost of development will exceed the contract ceiling price of $4.9 billion (although government liability is capped at that ceiling); and second, the contractor has already allocated about 80 percent of the management reserves budget, primarily for identified, yet unresolved, development risks, with the bulk of work--about 5 years--remaining. GAO maintains that significant use of these funds early in a program may indicate problems. The program has not yet evaluated how the significant use of these funds early could impact future milestones."

A letter report issued by the General Accounting Office with an abstract that begins "Health insurance premiums have increased at double-digit rates over the past few years. While searching for affordable options, some employers and individuals have purchased coverage from certain entities that are not authorized by state insurance departments to sell this coverage. Such unauthorized entities--also sometimes referred to as bogus entities or scams--may collect premiums and not pay some or all of the legitimate medical claims filed by policyholders. GAO was asked to identify the number of these entities that operated from 2000 through 2002, the number of employers and policyholders covered, the amount of unpaid claims, and the methods state and federal governments employed to identify such entities and to stop and prevent them from operating. GAO analyzed information on these entities obtained from the Department of Labor (DOL) and from a survey of the 50 states and the District of Columbia. GAO also interviewed officials at DOL headquarters, at three regional offices, and at state insurance departments responsible for investigating these entities in four states--Colorado, Florida, Georgia, and Texas."

Testimony issued by the Government Accountability Office with an abstract that begins "In managing its Chemical Facility Anti-Terrorism Standards (CFATS) program, the Department of Homeland Security (DHS) has a number of efforts underway to identify facilities that are covered by the program, assess risk and prioritize facilities, review and approve facility security plans, and inspect facilities to ensure compliance with security regulations."

A letter report issued by the General Accounting Office with an abstract that begins "The University of California (University) operates the Los Alamos and Lawrence Livermore National Laboratories for the Department of Energy's National Nuclear Security Administration (NNSA). The two research laboratories, with a combined fiscal year 2003 budget of $2.3 billion, have had problems in such mission support areas as managing projects, conducting business operations, and ensuring safe nuclear operations. GAO was asked to describe the actions taken to address mission support problems identified in 2001, as well as problems that have since emerged, and to assess the main challenges to sustaining mission support improvements."

A letter report issued by the Government Accountability Office with an abstract that begins "In accordance with 36 U.S.C. 2103, GAO is responsible for conducting audits of the agencywide financial statements of the American Battle Monuments Commission (the Commission). GAO audited the financial statements of the Commission for the fiscal years ended September 30, 2008, and 2007. The audits were done to determine whether, in all material respects, (1) the Commission's financial statements were presented fairly and (2) Commission management maintained effective internal control over financial reporting and compliance with laws and regulations. Also, GAO tested Commission management's compliance with selected laws and regulations. The Commission was created in 1923 to commemorate the sacrifices and achievements of U.S. Armed Forces where they have served overseas since April 6, 1917, and locations within the United States as directed by Congress. The Commission designs, operates, and maintains 24 American military cemeteries on foreign soil and 25 federal memorials, monuments, and markers, 22 of which are on foreign soil, that were financed from appropriated funds. The Commission was also responsible for designing and constructing the national World War II Memorial on the Capitol Mall in Washington, D.C., and for maintaining seven nonfederal memorials …

Correspondence issued by the Government Accountability Office with an abstract that begins "To operate as effectively and efficiently as possible and to make difficult decisions to address the federal government's fiscal challenges, Congress, the administration, and federal managers must have ready access to reliable and complete financial and performance information--both for individual federal entities and for the federal government as a whole. Overall, significant progress has been made since the enactment of key federal financial management reforms in the 1990s; however, GAO's report on the U.S. government's consolidated financial statements underscores that much work remains to improve federal financial management, and these improvements are urgently needed."

A letter report issued by the Government Accountability Office with an abstract that begins "U.S. agencies under Chief of Mission authority and the Department of Defense (DOD) have reported expanding their civilian presence in Afghanistan and took steps to improve their ability to track that presence. Since January 2009, U.S. agencies under Chief of Mission authority more than tripled their civilian presence from 320 to 1,142. However, although State could report total Chief of Mission numbers by agency, in mid-2011 GAO identified discrepancies in State’s data system used to capture more-detailed staffing information such as location and position type. State began taking steps in the fall of 2011 to improve the reliability of its data system. Also, DOD reported expanding its overall civilian presence from 394 civilians in January 2009 to 2,929 in December 2011 to help assist U.S. efforts in Afghanistan. The extent to which DOD’s data is reliable is unknown due to omissions and double counting, among other things. In a 2009 report, GAO noted similar data issues and recommended DOD improve data concerning deployed civilians. DOD concurred with the recommendation and expects the issues will be addressed by a new tracking system to be completed in fiscal …

A statement of record issued by the General Accounting Office with an abstract that begins "GAO studied several leading companies in the private sector that have made dramatic changes to their process for acquiring services. GAO found that these changes generally began with a corporate decision to pursue a more strategic approach to acquiring services--from developing a better picture of what the company was actually spending on services to developing new ways of doing business. The Defense Department (DOD), the government's largest purchaser of services, already has some elements in place that are essential to such a strategic approach, such as a commitment by top management to adopting best practices. However, DOD has yet to conduct a comprehensive analysis of its spending on services or thoroughly assess it's current structure, processes, and roles. DOD's size, the range and complexity of the services that it acquires, the capacity of its information and financial systems, and the unique requirements of the federal government are among the factors that DOD will need to consider as it tailors a strategic approach to its diverse needs."