A letter report issued by the Government Accountability Office with an abstract that begins "Production delays for the 2009 H1N1 pandemic vaccine using the current egg-based production technology heightened interest in alternative technologies that could expand the supply or accelerate the availability of influenza vaccine. Within the federal government, the Department of Health and Human Services (HHS) and the Department of Defense (DOD) support the development of technologies that can be used in producing influenza vaccines. HHS's Food and Drug Administration (FDA) reviews licensing applications for new vaccine, and the Department of State is the U.S. diplomatic liaison to the international entity that declares worldwide pandemics. GAO was asked to review federal activities for the development of alternative technologies used in producing influenza vaccine. This report examines (1) federal funding from fiscal year 2005 through March 2011 for alternative technologies and the status of manufacturers' efforts, (2) challenges to development and licensure identified by stakeholders, and (3) how HHS is addressing those challenges. GAO reviewed HHS and DOD documents and funding data. GAO also interviewed stakeholders, including manufacturer representatives, industry associations, and other experts on challenges to development and licensure. GAO interviewed HHS officials on how they are addressing those …

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 "Of the approximately $608 million spent by the Department of Commerce's (Commerce) National Institute of Standards and Technology (NIST) in fiscal years 2009 through 2013 on the Manufacturing Extension Partnership (MEP) program, NIST used most of the funds to directly support MEP centers. Specifically, NIST spent about $495 million on awards to centers and spent the rest on contracts, staff, agency-wide overhead charges, and other items, some of which NIST considered direct support and some of which NIST considered administrative spending. Although NIST is not required to track, and has not historically tracked, administrative spending, NIST officials told GAO the agency developed definitions of direct support and administrative spending in fiscal year 2013 in response to congressional interest, then conducted an analysis of fiscal year 2013 federal MEP program spending using those definitions. NIST defines direct support spending as spending that directly supports the MEP center system's work with manufacturing firms, such as awards to centers or contracts to train MEP center staff on how to quickly assess innovative ideas for new products. NIST considers all other spending to be administrative, including spending on performance evaluations …

A letter report issued by the Government Accountability Office with an abstract that begins "The No Child Left Behind Act (NCLBA) requires states and the Department of the Interior's Bureau of Indian Education (BIE) to define and determine whether schools are making adequate yearly progress (AYP) toward meeting the goal of 100 percent academic proficiency. To address tribes' needs for cultural preservation, NCLBA allows tribal groups to waive all or part of BIE's definition of AYP and propose an alternative, with technical assistance from BIE and the Department of Education, if requested. GAO is providing information on the extent of (1) BIE schools' adoption of BIE's definition of AYP; (2) tribal groups' pursuit of alternatives and their reasons as well as reasons other tribal groups have not done so; and (3) federal assistance to tribal groups developing alternatives. To obtain this information, GAO interviewed tribal groups, federal officials, and state education officials; conducted site visits to BIE schools; and reviewed laws, regulations, and other relevant documents."

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the extent of improper payment estimates reported in agencies' during fiscal year (FY) 1999 financial statements."

Correspondence issued by the Government Accountability Office with an abstract that begins "This letter is in response to Congressional request to provide information on measures in the American Recovery and Reinvestment Act of 2009 (Recovery Act) to augment unemployment compensation. Unemployment has risen sharply in the current recession, with the June 2009 rate reaching 9.5 percent of the labor force nationally; 15 states and the District of Columbia have unemployment rates exceeding 10 percent. The Recovery Act enacted measures that expanded unemployment compensation benefits for individuals and provided additional funding to states to pay and administer these benefits. These measures include an extension of benefits under Extended Unemployment Compensation (EUC) through 2009; Unemployment Insurance (UI) "modernization" grants to states that expand eligibility according to specific criteria; an increase in weekly benefits of $25; and an exemption of the first $2,400 in unemployment benefits received by individuals in 2009 from taxation."

A letter report issued by the Government Accountability Office with an abstract that begins "In carrying out its mission to ensure that securities markets are fair, orderly, and efficiently maintained, the Securities and Exchange Commission (SEC) relies extensively on computerized systems. Integrating effective information security controls into a layered control strategy is essential to ensure that SEC's financial and sensitive information is protected from inadvertent or deliberate misuse, disclosure, or destruction. As part of its audit of SEC's financial statements, GAO assessed (1) SEC's actions to correct previously reported information security weaknesses and (2) the effectiveness of controls for ensuring the confidentiality, integrity, and availability of SEC's information systems and information. To do this, GAO examined security policies and artifacts, interviewed pertinent officials, and conducted tests and observations of controls in operation."

A letter report issued by the Government Accountability Office with an abstract that begins "At a time when U.S. military forces and their equipment are in high demand, effective management of the Department of Defense's (DOD) inventory is critical to ensure that the warfighter has the right items at the right time. The Air Force is the largest contributor to DOD's total on-hand inventory on the basis of inventory value. Under the statutory authority of the Comptroller General to conduct evaluations on his own initiative, GAO determined the extent to which (1) the Air Force's on-order and on-hand inventory reflect the amount of inventory needed to support required inventory levels from fiscal years 2002 through 2005, and (2) the Air Force had shortages in its inventory needed to support required levels during this period. To address these objectives GAO analyzed Air Force secondary inventory data (spare parts such as engines and guided missiles) from fiscal years 2002 through 2005."

A letter report issued by the Government Accountability Office with an abstract that begins "Teen drivers ages 16 to 20 have the highest fatality rate of any age group in the United States. As a result, states have increasingly adopted laws to limit teen driving exposure, such as Graduated Driver Licensing (GDL) systems, which consist of three stages: a learner's permit allowing driving only under supervision; intermediate licensure allowing unsupervised driving with restrictions; and full licensure. The National Highway Traffic Safety Administration (NHTSA), within the Department of Transportation (DOT), supports state teen driver safety programs by researching teen driver safety issues, working to limit teens' access to alcohol, promoting seat belt use, and encouraging states to implement GDL systems. This requested report identifies (1) key GDL system requirements and the extent to which state programs include these requirements, and (2) challenges states face to improve teen driver safety and how states and NHTSA have addressed the challenges. GAO examined state GDL systems, visited six states, and interviewed federal and state traffic safety officials and other experts."

A letter report issued by the Government Accountability Office with an abstract that begins "Since 2002, DOD obligated at least $166.6 billion on contracts supporting reconstruction and stabilization efforts in Iraq and Afghanistan. Many of these contingency contracts, in particular those awarded in Iraq, need to be closed. Contract closeout is a key step to ensure the government receives the goods and services it purchased at the agreed upon price and, if done timely, provides opportunities to use unspent funds for other needs and reduces exposure to other financial risks. To assess DOD's efforts to close its Iraq contracts, GAO examined the (1) number of contracts that are eligible for closeout and the extent to which they will be closed within required time frames, (2) factors contributing to contracts not being closed within required time frames, (3) steps DOD took to manage the financial risks associated with not closing contracts within required time frames, and (4) extent to which DOD captured and implemented lessons learned from closing its Iraq contracts. GAO reviewed contingency contracting guidance, analyzed contract and closeout data for contracts awarded between fiscal years 2003 and 2010, and interviewed DOD officials from six organizations responsible for awarding or …

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the financial statement audit reports for the Jewish War Veterans of the United States of America, Incorporated, for fiscal years 1999 and 1998. GAO found no reportable instances of noncompliance with the requirements of the law, and the audit report included the auditor's opinion that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."

A letter report issued by the Government Accountability Office with an abstract that begins "The National Polar-orbiting Operational Environmental Satellite System (NPOESS) is a tri-agency acquisition--managed by the Departments of Commerce and Defense and the National Aeronautics and Space Administration--which experienced escalating costs, schedule delays, and technical difficulties. These factors led to a June 2006 decision to restructure the program thereby decreasing the program's complexity, increasing its estimated cost to $12.5 billion, and delaying the first two satellites by 3 to 5 years. GAO was asked to (1) assess progress in restructuring the acquisition, (2) evaluate progress in establishing an effective management structure, (3) assess the reliability of the cost and schedule estimate, and (4) identify the status and key risks facing the program's major segments. To do so, GAO analyzed program and contractor data, attended program reviews, and interviewed program officials"

Correspondence issued by the Government Accountability Office with an abstract that begins "A federal dig once policy would likely have several advantages, including potentially decreasing the frequency of construction on major highways and the cost of installation, while accelerating access to and reliability of broadband networks. However, disadvantages—which could be exacerbated by a requirement to install conduit as part of certain federally funded highway construction—include the potential to install conduit that telecommunications companies might not use and to divert highway funding away from highway construction. U.S. Department of Transportation (DOT), Federal Communications Commission (FCC), and state DOT officials we spoke with supported the concept of a dig once policy, but suggested alternative approaches to a federal requirement to install conduit in all covered projects. For example, FCC officials expressed support for a federal requirement for evaluation of the feasibility and need for conduit during federal highway construction, and state and U.S. DOT officials expressed support for a federal role in facilitating discussion and best practice sharing among states implementing broadband deployment policies."

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 …

A letter report issued by the Government Accountability Office with an abstract that begins "Over the last decade, Congress has passed legislation requiring the Department of Defense (DOD) to conduct human capital planning efforts for the department's civilian workforce. Specifically, section 115b of Title 10 of the United States Code, enacted in October 2009, requires DOD to develop and submit to congressional defense committees a strategic workforce plan to shape and improve the department's civilian workforce. Among other things, the law requires DOD to report on the mission-critical skills, competencies, and gaps in its existing and future civilian workforces; the appropriate mix of military, civilian, and contractor personnel capabilities; and the department's progress in implementing its strategic workforce plan using results-oriented performance measures. While DOD has addressed some of its reporting requirements to some extent, it has not addressed others."

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO found that the independent public accountant's (IPA) audit of the Patient-Centered Outcomes Research Institute's (PCORI) 2013 and 2012 financial statements was performed in accordance with professional standards, in all material respects. PCORI's IPA provided an unmodified audit opinion on its 2013 and 2012 financial statements and found that PCORI's financial statements were presented fairly, in all material respects. Further, the IPA did not identify any deficiencies in internal control that it considered to be material weaknesses nor any reportable noncompliance with the selected provisions of laws, regulations, contracts, and grant agreements it tested. PCORI did not disagree with the IPA report's conclusions."

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."

A letter report issued by the Government Accountability Office with an abstract that begins "In 2005, Hurricanes Katrina and Rita caused unprecedented damage. The Federal Emergency Management Agency's (FEMA's) Individuals and Households Program (IHP), provides direct assistance (temporary housing units) and financial assistance (grant funding for temporary housing and other disaster-related needs) to eligible individuals affected by disasters. Our objectives were to (1) compare the types and amounts of IHP assistance provided to Hurricanes Katrina and Rita victims to other recent hurricanes, (2) describe the challenges FEMA faced by the magnitude of the requests for assistance following Hurricanes Katrina and Rita, and (3) determine the vulnerability of the IHP program to fraud and abuse. GAO determined the extent to which the program was vulnerability to fraud and abuse, by conducting statistical sampling, data mining and undercover operations."

A letter report issued by the Government Accountability Office with an abstract that begins "The Forest Service has more miles of trail than it has been able to maintain, resulting in a persistent maintenance backlog with a range of negative effects. In fiscal year 2012, the agency reported that it accomplished at least some maintenance on about 37 percent of its 158,000 trail miles and that about one-quarter of its trail miles met the agency's standards. The Forest Service estimated the value of its trail maintenance backlog to be $314 million in fiscal year 2012, with an additional $210 million for annual maintenance, capital improvement, and operations. Trails not maintained to quality standards have a range of negative effects, such as inhibiting trail use and harming natural resources, and deferring maintenance can add to maintenance costs."

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 "For years, GAO has raised concerns about the ability of the Department of Agriculture's Forest Service (Service) to track the amounts it obligates for and spends on timber sales and to use this information in managing the sales. Timber sales are generally carried out by ranger districts (the lowest level of the Service's decentralized organizational structure), which are overseen by national forest offices. The Bureau of Land Management (BLM) within the Department of the Interior also conducts timber sales. This report examines the extent to which (1) the Forest Service tracks timber sales-related obligations and expenditures, including the extent to which the Service uses this information in making management decisions; (2) BLM tracks timber sales-related obligations and expenditures; and (3) both agencies track their timber sales-related revenue."

A letter report issued by the Government Accountability Office with an abstract that begins "According to U.S. intelligence, the threat to U.S airspace remains. The North American Aerospace Defense Command (NORAD) is to defend U.S. air space and the U.S. Air Force has 18 sites in the United States that conduct air sovereignty alert (ASA) operations. ASA operations support fighter aircraft in conducting homeland air defense operations. GAO examined the extent to which (1) NORAD has adopted a risk-based management approach to determine ASA operational requirements; (2) the Air Force has implemented ASA operations as a steady-state mission in accordance with Department of Defense (DOD), NORAD, and Air Force directives and guidance; (3) the Air Force assesses the readiness of units conducting ASA operations; and (4) the Air Force faces challenges in sustaining ASA operations for the future and what plans, if any, it has to address such challenges. GAO reviewed relevant ASA guidance, directives, and planning documents; and interviewed DOD officials, including the commanders of all 18 ASA sites."

A letter report issued by the Government Accountability Office with an abstract that begins "For many years, GAO has reported that weaknesses in information security are a widespread problem with potentially devastating consequences--such as intrusions by malicious users, compromised networks, and the theft of personally identifiable information--and has identified information security as a governmentwide high-risk issue. Concerned by reports of significant vulnerabilities in federal computer systems, Congress passed the Federal Information Security Management Act of 2002 (FISMA), which permanently authorized and strengthened the information security program, evaluation, and reporting requirements for federal agencies. As required by FISMA to report periodically to Congress, in this report GAO discusses the adequacy and effectiveness of agencies' information security policies and practices and agencies' implementation of FISMA requirements. To address these objectives, GAO analyzed agency, inspectors general (IG), Office of Management and Budget (OMB), congressional, and GAO reports on information security."