Correspondence issued by the Government Accountability Office with an abstract that begins "The purpose of this report is to present internal control and compliance issues identified during our audit of IRS's financial statements as of, and for the fiscal year ending, September 30, 2009, for which we do not already have any recommendations outstanding. Although not all of these issues were discussed in our report on the results of our fiscal year 2009 financial statement audit, they all warrant IRS management's attention."

A letter report issued by the Government Accountability Office with an abstract that begins "U.S. Southern Command (SOUTHCOM) has been cited as having mature interagency processes and coordinating mechanisms. As evidenced by the earthquakes that shook Haiti in January 2010, the challenges that SOUTHCOM faces require coordinated efforts from U.S. government agencies, international partners, and nongovernmental and private organizations. This report (1) assesses the extent that SOUTHCOM exhibits key attributes that enhance and sustain collaboration with interagency and other stakeholders and (2) evaluates SOUTHCOM's approach for developing an organizational structure that facilitates interagency collaboration and positions the command to conduct a full range of missions. To conduct this review, GAO analyzed SOUTHCOM documents, conducted interviews with the command and a number of its partners, and visited three U.S. embassies in the Caribbean and Central and South America."

A letter report issued by the Government Accountability Office with an abstract that begins "The Deficit Reduction Act of 2005 (DRA) reauthorized the Temporary Assistance for Needy Families (TANF) block grant and made modifications expected to strengthen work requirements for families receiving cash assistance through state TANF programs. Both the U.S. Department of Health and Human Services (HHS) and states were required to take steps to implement these changes. Work participation rates, or the proportion of families receiving TANF cash assistance that participated in work activities, are the key performance measure HHS uses to assess state TANF programs. In response to the economic recession that began in 2007, the American Recovery and Reinvestment Act of 2009 (Recovery Act), provided additional TANF funding to eligible states and made additional modifications to TANF. GAO examined (1) How did DRA affect state TANF programs, including work participation rates? (2) How has the recent economic recession affected state TANF programs? (3) How did the Recovery Act affect state TANF programs? To address these questions, GAO analyzed federal TANF data, as well as relevant federal laws, regulations, and guidance; interviewed HHS officials; surveyed all state TANF administrators; and conducted site visits to meet with state …

A letter report issued by the Government Accountability Office with an abstract that begins "The Head Start program provides child development services primarily to low-income families and their children. Federal law allows up to 10 percent of families to have incomes above 130 percent of the poverty line--GAO refers to them as over-income families. Families with incomes below 130 percent of the poverty line, or that meet certain other criteria, are referred to as under-income families. Nearly 1 million children a year participate in Head Start, and the American Recovery and Reinvestment Act provided an additional $2.1 billion. GAO received hotline tips alleging fraud by grantees. In response, GAO investigated the allegations, conducted undercover tests to determine if other centers were committing fraud, and documented instances where potentially eligible children were put on Head Start wait lists. On May 18, 2010 GAO testified on the preliminary results of the ongoing investigation. This report reiterates the findings disclosed in GAO's May testimony, and discusses new findings related to specific fraud allegations at two Head Start grantees. Since GAO's May testimony, HHS has taken a number of actions to address identified weaknesses, such as implementing a fraud hotline. HHS also indicated that …

A letter report issued by the Government Accountability Office with an abstract that begins "Political appointees in the federal government sometimes seek appointments to career competitive and other positions which, unlike political appointments, do not terminate at the end of an administration. Federal agencies must use appropriate authorities and follow proper procedures in making these conversions. GAO was asked to determine for departments and selected agencies (1) the number and characteristics of all political to career conversions occurring during the period from May 1, 2005, through May 30, 2009, and (2) whether appropriate authorities were used and proper procedures were followed in making these conversions at the GS-12 level and above."

A letter report issued by the Government Accountability Office with an abstract that begins "In June 2006, GAO reported a number of concerns about the level of U.S. tsunami preparedness. The National Oceanic and Atmospheric Administration (NOAA) leads U.S. efforts through three key programs: the Tsunami Program, which focuses on detection and warning activities; the National Tsunami Hazard Mitigation Program (NTHMP), which is a partnership with federal and state agencies focusing on hazard assessment and mitigation; and TsunamiReady, which is a partnership with at-risk communities focusing on education and emergency planning. The Tsunami Warning and Education Act of 2006 directed improvements in NOAA's warning and mitigation efforts and mandated GAO to report on its progress. This report addresses (1) the extent to which NOAA developed effective strategic plans for its tsunami programs and (2) the status of NOAA's efforts to strengthen and expand the programs and move tsunami research to application. GAO analyzed NOAA documents and interviewed federal, state, and local officials responsible for tsunami planning and preparedness efforts."

A letter report issued by the Government Accountability Office with an abstract that begins "Passenger rail systems are vital to the nation's transportation infrastructure, providing approximately 14 million passenger trips each weekday. Recent terrorist attacks on these systems around the world--such as in Moscow, Russia in 2010--highlight the vulnerability of these systems. The Department of Homeland Security's (DHS) Transportation Security Administration (TSA) is the primary federal entity responsible for securing passenger rail systems. In response to the Legislative Branch Appropriations Act for fiscal year 2008, GAO conducted a technology assessment that reviews 1) the availability of explosives detection technologies and their ability to help secure the passenger rail environment, and 2) key operational and policy factors that impact the role of explosives detection technologies in the passenger rail environment. GAO analyzed test reports on various explosives detection technologies and convened a panel of experts comprised of a broad mix of federal, technology, and passenger rail industry officials. GAO also interviewed officials from DHS and the Departments of Defense, Energy, Transportation, and Justice to discuss the effectiveness of these technologies and their applicability to passenger rail. GAO provided a draft of this report these departments for comment. Four departments provided technical …

A letter report issued by the Government Accountability Office with an abstract that begins "To meet urgent needs, DOD can issue undefinitized contract actions (UCA), which authorize contractors to begin work before reaching a final agreement on contract terms. Such actions are considered to be a risky contract vehicle for the government because contractors lack incentives to control costs during this period. Defense regulations provide that the government determination of contractors' allowable profit or fee should reflect any reduced cost risk. Pursuant to the 2008 National Defense Authorization Act, GAO assessed whether DOD actions taken as required by the act have (1) improved departmental insight and oversight of UCA use and (2) resulted in local commands meeting DOD's standards for documenting the basis for negotiating the contractor profit or fee, definitization timelines, and obligation amounts. GAO reviewed relevant DOD regulations and policies, and contract files for 83 randomly-selected UCAs totaling $6.1 billion at eight local commands. The findings from this contract file review can not be generalized across DOD."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) is the federal government's largest purchaser of contractor-provided services, obligating more than $207 billion on services contracts in fiscal year 2009. DOD contract management has been on GAO's high-risk list since 1992, in part because of continued weaknesses in DOD's management and oversight of contracts for services. The National Defense Authorization Act for Fiscal Year 2008 directed DOD to issue guidance providing for independent management reviews for services acquisitions. The Act required that the guidance provide a means to evaluate specific contracting issues and to address other issues, including identifying procedures for tracking recommendations and disseminating lessons learned. The Act also directed GAO to report on DOD's implementation of its guidance. GAO (1) assessed the extent to which DOD's guidance addressed the Act's requirements and how the guidance was implemented and (2) determined the status of actions taken by the military departments pursuant to DOD's guidance. GAO compared DOD's guidance with the Act's requirements; obtained data on the number of reviews conducted as of September 2009; and analyzed memoranda of 29 acquisitions valued at over $1 billion. In its written comments, …

A letter report issued by the Government Accountability Office with an abstract that begins "The President has announced his intention to improve the acquisition process, particularly given the half a trillion dollars the federal government spent in fiscal year 2009 on acquiring goods and services. The Department of Defense (DOD) spent $384 billion in fiscal year 2009 on goods and services--double what it spent in 2001. A high-quality workforce with the right competencies and skill sets will be critical to improving DOD acquisitions. GAO was mandated to determine the efficacy of DOD's certification training for its acquisition workforce. GAO assessed (1) DOD's capability to provide certification training, (2) the extent that such training reaches members of the workforce, and (3) the extent that previous training recommendations have been implemented. To conduct this work, GAO compared DOD's certification training to GAO guidance for effective training programs and analyzed policies, data, and previous reports on acquisition training."

Correspondence issued by the Government Accountability Office with an abstract that begins "This report responds to Congress' request for information on federal funds provided for fiscal years 2002 through 2009 to selected organizations involved in health-related activities and their affiliates: Advocates for Youth, the Guttmacher Institute, the International Planned Parenthood Federation, the Planned Parenthood Federation of America, the Population Council, and the Sexuality Information and Education Council of the United States. Specifically, Congress requested that GAO identify the amount of federal funds provided to the selected organizations and their affiliates for each of fiscal years 2002 through 2009 and the sources of these federal funds (for example, family planning grants authorized under Title X of the Public Health Service Act). Congress also asked us to provide information on expenditures of federal funds reported by these organizations and their affiliates. For this report, GAO identified (1) reported obligations and disbursements of federal funds that the Department of Health and Human Services (HHS) and the United States Agency for International Development (USAID) provided directly to the selected organizations and their affiliates, and (2) expenditures of federal funds reported by organizations and their affiliates in instances in which an organization or an affiliate …

A letter report issued by the Government Accountability Office with an abstract that begins "In the Military Construction Authorization Act, 1984, Congress authorized the Section 801 housing program, which provided a means for improving and expanding military family housing through private developers' investment. Under this authority, the Department of Defense (DOD) awarded eight contracts for the construction of on-base housing that typically consisted of two phases: the in-lease (DOD leases all of the units from developers for up to 20 years whether housing is occupied or not) and the out-lease (under some contracts, developers may rent housing to the general public while leasing the land from DOD for up to 30 more years). Based on a mandate in the National Defense Authorization Act for Fiscal Year 2010 conference report, GAO's objectives were to assess (1) the status of contracts for on-base Section 801 military housing, (2) the estimated costs to DOD and local communities that would result from the general public occupying this housing, and (3) the extent to which DOD and the services share information on modifications to the contracts and community interaction experiences. GAO visited five installations with on-base Section 801 housing, analyzed housing contracts, and interviewed relevant …

Correspondence issued by the Government Accountability Office with an abstract that begins "As the life expectancy of Americans continues to increase, the risk that retirees will outlive their assets is a growing challenge. Today, couples both aged 62 have a 47 percent chance that at least one of them will live to their 90th birthday. In addition to the risk of outliving ones' assets, the sharp declines in financial markets and home equity during the last few years and the continued increase in health care costs have intensified workers' concerns about having enough savings and how to best manage those savings in retirement. Congress asked us to examine (1) options retirees have for drawing on financial assets to replace preretirement income and options retirees choose, and (2) how pensions, annuities and other retirement savings vehicles are regulated."

Correspondence issued by the Government Accountability Office with an abstract that begins "Combating weapons of mass destruction (WMD) and their means of delivery is one of the greatest challenges the United States faces. Traditionally, the use of WMD--which include chemical, biological, radiological, or nuclear weapons--has been constrained by the logic of deterrence and of diplomacy, but these constraints may be of less utility in preventing the use of WMD by rogue states or terrorist groups. The Department of Defense (DOD) assigns top priority to dissuading, deterring, and defeating those who seek to harm the United States directly, especially extremist enemies with WMD. In 1994, Congress established an interagency committee, now known as the Counterproliferation Program Review Committee (CPRC), with a variety of duties related to coordinating the activities and programs of federal agencies that address improvements in the U.S. government's efforts to combat WMD. The Secretary of Defense, as chairman of the CPRC, is required to report its findings biennially. The Departments of Energy, State, and Homeland Security and the Office of the Director of National Intelligence are also members of the CPRC, and must provide it with access to information on all pertinent programs, projects, and activities. The Assistant …

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Veterans Affairs (VA) provides, or pays for, a range of mental health services for veterans. To effectively manage resources and ensure access to eligible veterans, VA needs complete spending and workload information for mental health services. This information is also important for congressional oversight GAO was asked to examine VA's mental health spending and workload. In this report, GAO examined for fiscal year 2009 (1) VA's spending for mental health services and (2) VA's workload for mental health services. GAO examined VA's reporting of mental health spending and workload data for fiscal year 2009 in its fiscal year 2011 congressional budget justification and whether VA reported these data in any other publicly available report. GAO analyzed additional mental health spending and workload data and interviewed VA officials."

Testimony 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. The Subcommittee asked GAO to discuss our February 2009 report on suspicious activity reporting. Specifically, this testimony discusses (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. To respond to the request, GAO relied primarily on the February 2009 report titled Bank Secrecy Act: Suspicious Activity Report Use Is Increasing, but FinCEN Needs to Further Develop and Document Its Form Revision Process (GAO-09-226), and updated it with additional information provided by FinCEN. In that report, GAO recommended that FinCEN work to further develop a strategy that fully incorporates certain GAO-identified practices to enhance …

A letter report issued by the Government Accountability Office with an abstract that begins "The Corporation for National and Community Service (CNCS) promotes volunteering and civic engagement through a variety of federally funded programs, such as AmeriCorps. In 2009, Congress passed the Serve America Act (Pub. L. No. 111-13), which made substantial changes to CNCS' mission. The Act authorized an increase in the number of service opportunities administered by CNCS, from 88,000 in 2010 to 250,000 by 2017; created new programs; and directed CNCS to focus more on evaluating its programs' performance to ensure cost-effectiveness and the effective use of volunteers, among other factors. To assist the Congress in its oversight role, GAO reviewed: (1) To what extent do the corporation's current performance measures align with the corporation's strategic goals? (2) To what extent do the corporation's performance measures provide a reliable way to assess progress in achieving the corporation's strategic goals? and (3) What progress has the corporation made in developing new performance measures for each of its national service programs?"

Correspondence issued by the Government Accountability Office with an abstract that begins "This report is in response to section 352 of Public Law 111-84, the National Defense Authorization Act for Fiscal Year 2010. The statute requires the Comptroller General to conduct an assessment of the ground combat uniforms and camouflage utility uniforms currently in use in the Department of Defense and provide the results to the congressional defense committees not later than 180 days after the date of enactment of the act."

A letter report issued by the Government Accountability Office with an abstract that begins "Billions of pounds of cargo are transported on U.S. passenger flights annually. The Department of Homeland Security's (DHS) Transportation Security Administration (TSA) is the primary federal agency responsible for securing the air cargo system. The 9/11 Commission Act of 2007 mandated DHS to establish a system to screen 100 percent of cargo flown on passenger aircraft by August 2010. As requested, GAO reviewed TSA's progress in meeting the act's screening mandate, and any related challenges it faces for both domestic (cargo transported within and from the United States) and inbound cargo (cargo bound for the United States). GAO reviewed TSA's policies and procedures, interviewed TSA officials and air cargo industry stakeholders, and conducted site visits at five U.S. airports, selected based on size, among other factors."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) obligated about $380 billion in fiscal year 2009 to acquire products and services. One approach DOD can take to evaluate offerors' proposals is the best value tradeoff process in which the relative importance of price varies compared to non-cost factors. The National Defense Authorization Act for Fiscal Year 2010 required GAO to review DOD's use of the best value tradeoff process, specifically when non-cost factors were more important than price. In response, GAO determined (1) how often and for what types of contracts DOD used the best value tradeoff process; (2) why and how DOD used such an approach; and (3) challenges, if any, DOD faces in using the best value tradeoff process. GAO identified a probability sample of new, competitively awarded fiscal year 2009 contracts in which DOD obligated $25 million or more. GAO reviewed guidance, solicitations, source selection decisions, and other documents for 129 contracts and interviewed DOD contracting and program staff about the use of the best value tradeoff process."

A letter report issued by the Government Accountability Office with an abstract that begins "The 2000 elections in Maine and Arizona were the first in the nation's history where candidates seeking state legislative seats had the option to fully fund their campaigns with public moneys. In 2003, GAO reviewed the public financing programs in Maine and Arizona and found the programs' goals were to (1) increase electoral competition; (2) increase voter choice; (3) curb increases in campaign costs; (4) reduce interest group influence; and (5) increase voter participation. GAO reported that while the number of candidates who participated in the programs increased from 2000 to 2002, it was too soon to determine the extent to which these five goals of the programs were being met. Senate Report 110-129 directed GAO to update its 2003 report. This report: (1) provides data on candidate participation and (2) describes changes in five goals of Maine's and Arizona's programs in the 2000 through 2008 elections and the extent to which changes could be attributed to the programs. To address its objectives, GAO analyzed available data about candidate participation, election outcomes, and campaign spending for the 1996 through 2008 legislative elections in both states, reviewed …

A letter report issued by the Government Accountability Office with an abstract that begins "The Veterans Benefits, Health Care, and Information Technology Act of 2006 (the 2006 Act) requires the Department of Veterans Affairs (VA) to give priority to veteran-owned and service-disabled veteran-owned small businesses (VOSB and SDVOSB) when awarding contracts to small businesses. The 2006 Act also requires GAO to conduct a 3-year study of VA's implementation of the act. GAO evaluated (1) the extent to which VA met its prime contracting goals for VOSBs and SDVOSBs in fiscal years 2007-2009; (2) VA's progress in implementing procedures to verify the ownership, control, and status of VOSBs and SDVOSBs in its mandated database; and (3) VA's progress in establishing a review mechanism of prime contractors' subcontracts with VOSBs and SDVOSBs. GAO obtained and analyzed data on VA's prime and subcontracting accomplishments, and reviewed a sample of verified businesses to identify any deficiencies in VA's verification program."

A letter report issued by the Government Accountability Office with an abstract that begins "The Federal Communications Commission's (FCC) Low-Income Program, administered by the Universal Service Administrative Company (USAC) and supported by the Universal Service Fund (USF), provides low-income households with discounts on installation costs for new telephone service and monthly charges for basic telephone service. In this requested report, GAO examined (1) how program participation and support payments have changed over the last 5 years (2005-2009), and factors that may have affected participation; (2) the extent to which goals and measures are used to manage the program; and (3) the extent to which mechanisms are in place to evaluate program risks and monitor controls over compliance with program rules. GAO surveyed state public utility commissions; reviewed key policies, procedures, and rules; and interviewed agency officials and stakeholders."

A letter report issued by the Government Accountability Office with an abstract that begins "When the U.S. Africa Command (AFRICOM) became fully operational in 2008, it inherited well over 100 activities, missions, programs, and exercises from other Department of Defense (DOD) organizations. AFRICOM initially conducted these inherited activities with little change. However, as AFRICOM has matured, it has begun planning and prioritizing activities with its four military service components, special operations command, and task force. Some activities represent a shift from traditional warfighting, requiring collaboration with the Department of State, U.S. Agency for International Development, and other interagency partners. GAO's prior work has identified critical steps and practices that help agencies to achieve success. For this report, GAO was asked to assess AFRICOM in five areas with respect to activity planning and implementation. To do so, GAO analyzed DOD and AFRICOM guidance; observed portions of AFRICOM activities; interviewed officials in Europe and Africa; and obtained perspectives from interagency officials, including those at 22 U.S. embassies in Africa."