A letter report issued by the Government Accountability Office with an abstract that begins "Recent volatility in financial markets highlights the need for prudent investment decisions if 401(k) plans are to provide an adequate source of retirement income. While plan sponsors and participants may receive help in assessing their investment choices, concerns have been raised about the impartiality of the advice provided. GAO was asked to describe circumstances where service providers may have conflicts of interest in providing assistance related to the selection of investment options for (1) plan sponsors and (2) plan participants, and (3) steps the Department of Labor (Labor) has taken to address conflicts of interest related to the selection of investment options."

A letter report issued by the Government Accountability Office with an abstract that begins "For fiscal year 2010, Congress appropriated $14.5 billion for Title I, Part A of the Elementary and Secondary Education Act of 1965 (ESEA), which funds services to students in schools with high concentrations of students from low-income families. Title I, Part A includes several fiscal requirements, which are designed to prevent local school districts from using federal dollars to replace state and local education funding. One of these measures, Title I comparability, requires districts to provide services with state and local funds to Title I schools that are at least comparable to services provided in schools not served by Title I. State educational agencies monitor district compliance with Title I comparability requirements. Districts may comply with comparability requirements through one of several measures. Under Title I, districts are deemed to be in compliance with comparability requirements if they have established and implemented a districtwide salary schedule; a policy to ensure equivalence among schools in teachers, administrators, and other staff; and a policy to ensure equivalence among schools in the provision of curriculum materials and instructional supplies. Guidance from the U.S. Department of Education (Education) also allows …

A letter report issued by the Government Accountability Office with an abstract that begins "The Defense Centers of Excellence for Psychological Health and Traumatic Brain Injury (DCOE) was established to lead DOD's effort to develop excellence in DOD prevention, outreach, and care for those with psychological health and traumatic brain injury conditions. GAO was asked to report on (1) challenges DCOE has faced in its development; (2) the extent to which DCOE's strategic plan aligns with key practices used by leading public-sector organizations; and (3) the extent to which internal controls provide reasonable assurance that DCOE information on financial obligations is reliable for management decision making. GAO reviewed documentation and interviewed DCOE officials about DCOE development challenges, evaluated DCOE's strategic plan against practices used by leading public-sector organizations, assessed the design of internal controls for recording obligations, and tested fiscal year 2009 DCOE obligations to supporting documentation to determine if the obligations were properly classified."

A letter report issued by the Government Accountability Office with an abstract that begins "In the Energy Independence and Security Act of 2007, Congress mandated higher vehicle fuel economy by model year 2020 and established the Advanced Technology Vehicles Manufacturing (ATVM) loan program in the Department of Energy (DOE). ATVM is to provide up to $25 billion in loans for more fuel-efficient vehicles and components. Congress also provided $7.5 billion to pay the required credit subsidy costs--the government's estimated net long-term cost, in present value terms, of the loans. GAO was asked to review the ATVM program and agreed to (1) identify the steps DOE has taken to implement the program, (2) examine the program's progress in awarding loans, (3) assess how the program is overseeing the loans, and (4) evaluate the extent to which DOE can assess progress toward meeting its goals. GAO analyzed loan documents and relevant laws and regulations and interviewed DOE and ATVM officials."

A letter report issued by the Government Accountability Office with an abstract that begins "The National Archives and Records Administration (NARA) operates presidential libraries for all of the former U.S. presidents since Herbert Hoover. These libraries received over 2.4 million visits in 2009, including researchers, public program attendees, and museum visitors. Each library is associated with a private foundation, which raised the funds to build the library and then turned the library facility over to the federal government. These foundations typically have ongoing relationships with the libraries they built, and some of these library-foundation relationships involve sharing of staff and facilities. Per congressional request, this report describes the principal laws, regulations, and NARA policies that govern library-foundation relationships and the appropriate use of library facilities and staff. GAO reviewed specific laws governing presidential libraries, and NARA regulations and policies. We also reviewed applicable laws and regulations governing activities held on government property and acceptable activities of federal employees. Further, we interviewed relevant NARA officials. NARA reviewed a draft of this report and had no substantive comments. NARA made technical suggestions which we incorporated as appropriate. GAO is not making any recommendations in this report."

A letter report issued by the Government Accountability Office with an abstract that begins "The Older Americans Act (OAA) was enacted to help older adults remain in their homes and communities. In fiscal year 2008, about 5 percent of the nation's adults 60 and over received key aging services through Title III of the OAA, including meals and home-based care. In fiscal year 2010, states received $1.4 billion to fund Title III programs. Studies project large increases in the number of adults who will be eligible for services in the future and likely government budget constraints. In advance of program reauthorization scheduled for 2011, GAO was asked to determine: (1) what is known about the need for home- and community-based services like those funded by OAA and the potential unmet need for these services; (2) how have agencies used their funds, including Recovery Act funds, to meet program objectives, and (3) how government and local agencies measured need and unmet need. To do this, GAO analyzed national self-reported data; surveyed a random sample of 125 local agencies; reviewed agency documents; and spoke with officials from the Administration on Aging (AoA) and state and local agencies."

A letter report issued by the Government Accountability Office with an abstract that begins "The U.S. Department of Veterans Affairs (VA) provided $9 billion in education benefits to service-members and veterans in fiscal year 2010, mostly through the new Post-9/11 GI Bill. In providing education benefits, VA relies on State Approving Agencies (SAA) to approve schools; and on schools to report students' enrollment status. GAO was asked to determine: (1) what is known about the effectiveness of outreach to and support for individuals applying for VA education benefits, particularly those with disabilities; (2) the role of school officials and challenges they face in their role; and (3) how VA monitors and oversees states' and schools' implementation of these benefits. GAO reviewed VA reports and plans, conducted a nationally representative survey of school officials, interviewed VA and state officials in four states, and reviewed recent statutory changes to the Post-9/11 GI Bill."

A letter report issued by the Government Accountability Office with an abstract that begins "In 1935 the Indian Arts and Crafts Act was enacted, establishing the Indian Arts and Crafts Board as an entity within the Department of the Interior. A priority of the Board is to implement and enforce the act's provisions to prevent misrepresentation of unauthentic goods as genuine Indian arts and crafts. As the market for Indian arts and crafts grew and the problem of misrepresentation persisted, the act was amended to, among other things, enhance the penalty provisions and strengthen enforcement. GAO was asked to examine (1) what information exists regarding the size of the market and the extent to which items are misrepresented and (2) actions that have been taken to curtail the misrepresentation of Indian arts and crafts and what challenges, if any, exist. In addition, this report provides information on some options available to protect Indian traditional knowledge and cultural expressions. GAO analyzed documents and interviewed international, federal, state, and local officials about the arts and crafts market and enforcement of the act. GAO is making no recommendations in this report. In commenting on a draft of this report, the Departments of Commerce …

Correspondence issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) is one of the largest and most complex organizations in the world and faces challenges in managing its human capital--particularly its diverse civilian workforce. Our prior work has noted that over time federal positions, including those within DOD, have become increasingly specialized and more highly skilled, resulting in a need for managers to have greater flexibility in hiring and compensating employees. As a result, the department took steps--pursuant to the National Defense Authorization Act (NDAA) for Fiscal Year (FY) 2004--to provide managers with greater flexibility in hiring and implemented a performance management system that sought to reward civilian employees' performance and contributions to the agencies' missions rather than to reward longevity in a position. Specifically, in 2004, DOD established the National Security Personnel System (NSPS)--a human capital system that significantly redesigned the rules, regulations, and processes that governed the way civilian employees were hired, compensated, and promoted at DOD. In 2006, the department began converting its civilian employees to NSPS. From its inception, NSPS was criticized and faced challenges from unions and employees regarding several issues, including inconsistent application of the system, pay …

A letter report issued by the Government Accountability Office with an abstract that begins "The American Recovery and Reinvestment Act (Recovery Act), enacted on February 17, 2009, appropriated $275 billion to be distributed for federal contracts, grants, and loans. As of March 25, 2011, $191 billion of this $275 billion had been paid out. GAO was asked to determine if Recovery Act contract and grant recipients have unpaid federal taxes and, if so, to (1) determine, to the extent possible, the magnitude of known federal tax debt which is owed by Recovery Act contract and grant recipients; and, (2) provide examples of Recovery Act contract and grant recipients who have known unpaid federal taxes. To determine, to the extent possible, the magnitude of known tax debt owed by Recovery Act contract and grant recipients, GAO identified contract and grant recipients from www.recovery.gov and compared them to known tax debts as of September 30, 2009, from the Internal Revenue Service (IRS). To provide examples of Recovery Act recipients with known unpaid federal taxes, GAO chose a nonrepresentative selection of 30 Recovery Act contract and grant recipients, which were then narrowed to 15 based on a number of factors, including the amount …

A letter report issued by the Government Accountability Office with an abstract that begins "Financial literacy plays an important role in helping ensure the financial health and stability of individuals and families, and efforts to improve consumers' financial literacy have grown in recent years. Currently, hundreds of nonprofit, private, and governmental entities provide some form of financial education to Americans. The federal government does not certify or approve organizations in general that provide financial literacy, although the U.S. Trustee Program and the Department of Housing and Urban Development (HUD) have approval processes for financial literacy providers for the purposes of meeting requirements of, respectively, the bankruptcy process and certain housing programs. In response to a mandate in the Dodd-Frank Wall Street Reform and Consumer Protection Act, this report addresses (1) what is known about which methods and strategies are effective for improving financial literacy, and (2) the feasibility of a process for certifying financial literacy providers. To address these objectives, GAO reviewed relevant literature, focusing on evidence-based evaluations of financial literacy programs or approaches; conducted interviews in the federal, nonprofit, private, and academic sectors; and examined the lessons learned from the approval processes of the Trustee Program and HUD."

A letter report issued by the Government Accountability Office with an abstract that begins "Federal agencies increasingly use recently developed Internet technologies that allow individuals or groups to create, organize, comment on, and share online content. The use of these social media services-- including popular Web sites like Facebook, Twitter, and YouTube-- has been endorsed by President Obama and provides opportunities for agencies to more readily share information with and solicit feedback from the public. However, these services may also pose risks to the adequate protection of both personal and government information. GAO was asked to (1) describe how federal agencies are currently using commercially provided social media services and (2) determine the extent to which agencies have developed and implemented policies and procedures for managing and protecting information associated with this use. To do this, GAO examined the headquarters-level Facebook pages, Twitter accounts, and YouTube channels of 24 major federal agencies; reviewed pertinent policies, procedures, and guidance; and interviewed officials involved in agency use of social media.."

Testimony issued by the Government Accountability Office with an abstract that begins "Taxes are necessary because they fund the services provided by government. Several years ago, the Internal Revenue Service (IRS) estimated that the gross tax gap--the difference between taxes owed and taxes paid on time--was $345 billion for 2001. In the face of large and growing deficits, it is important to seek out potential causes and solutions to the tax gap. Achieving high levels of voluntary compliance is made more challenging as the tax code expands. Tax expenditures--preferential provisions in the code such as exemptions, exclusions, deductions, credits, and deferral of tax liability--have expanded the tax code, more than doubling in number since 1974. GAO's statement focuses on four key areas: (1) how complexity adds to taxpayer burden and economic efficiency costs; (2) how complexities in reporting income contribute to the tax gap; (3) how tax expenditures add complexity and contribute to the tax gap; and (4) possible strategies for addressing the tax gap. The statement is based largely on GAO's previous work conducted on tax compliance issues affecting individual taxpayers from 2005 through 2011."

Correspondence issued by the Government Accountability Office with an abstract that begins "On March 1, 2011, we issued our report expressing our opinion on the American Battle Monuments Commission's (the Commission) fiscal years 2010 and 2009 financial statements and our opinion on the Commission's internal control as of September 30, 2010. We also reported on the results of our tests of the Commission's compliance with selected provisions of laws and regulations during fiscal year 2010. During the fiscal year 2010 audit, we identified several internal control deficiencies that, while not material individually or in the aggregate to the Commission's financial statements, warrant management's attention. The purpose of this report is to present these deficiencies, provide recommendations to address these matters, and provide an update on the status of our prior years' recommendations."

A letter report issued by the Government Accountability Office with an abstract that begins "Over the past decade, Army and Marine Corps forces have deployed repeatedly with limited time between deployments. At their home stations, combat training centers, and other locations, units have focused their limited training time on training for counterinsurgency operations. Prior to deploying, units also conduct a large-scale exercise referred to as a culminating training event. With the drawdown of forces in Iraq, the services have begun to resume training for a fuller range of offensive, defensive, and stability missions. The House report to the National Defense Authorization Act for Fiscal Year 2011 directed GAO to report on the Army's and Marine Corps' abilities to complete training requirements. GAO assessed the extent to which the services' (1) active component forces are completing training prior to the culminating training event and (2) leaders are positioned to plan and manage training as forces resume training for a fuller range of missions. GAO analyzed training requirements and unit training documentation, and interviewed headquarters and unit personnel during site visits between July 2010 and July 2011."

Testimony issued by the Government Accountability Office with an abstract that begins "A 2009 assessment by the United States Global Change Research Program (USGCRP) found that many types of extreme weather events, such as heat waves and regional droughts, have become more frequent and intense during the past 40 to 50 years. According to the assessment, changes in extreme weather and climate events will affect many aspects of society and the natural environment, such as infrastructure. In addition, the Department of Defense found that climate change may act as an accelerant of instability or conflict, placing a burden to respond on militaries around the world. According to the National Academies, USGCRP, and others, greenhouse gases already in the atmosphere will continue altering the climate system into the future regardless of emissions control efforts. Therefore, adaptation--defined as adjustments to natural or human systems in response to actual or expected climate change--is an important part of the response to climate change. This testimony addresses (1) the actions federal, state, and local authorities are taking to adapt to climate change; (2) the challenges that federal, state, and local officials face in their efforts to adapt and actions federal agencies could take to help …

A letter report issued by the Government Accountability Office with an abstract that begins "The Deepwater Program includes efforts to build or modernize ships and aircraft, including supporting capabilities. In 2007, the Coast Guard took over the systems integrator role from Integrated Coast Guard Systems (ICGS) and established a $24.2 billion program baseline which included schedule and performance parameters. Last year, GAO reported that Deepwater had exceeded cost and schedule parameters, and recommended a comprehensive study to assess the mix of assets needed in a cost-constrained environment given the approved baseline was no longer feasible. GAO assessed the (1) extent to which the program is exceeding the 2007 baseline and credibility of selected cost estimates and schedules; (2) execution, design, and testing of assets; and (3) Coast Guard's efforts to conduct a fleet mix analysis. GAO reviewed key Coast Guard documents and applied criteria from GAO's cost guide."

A letter report issued by the Government Accountability Office with an abstract that begins "The 2010 National Drug Threat Assessment stated that the availability of illicit drugs is increasing. The Drug Enforcement Administration (DEA), in the Department of Justice (DOJ), works with Immigration and Customs Enforcement (ICE), within the Department of Homeland Security (DHS), to carry out drug enforcement efforts. DEA and ICE signed a 2009 Interagency Agreement (Agreement) that outlined the mechanisms to provide ICE with authority to investigate violations of controlled substances laws (i.e., cross-designation). The Agreement also required DEA and ICE to deconflict (e.g., coordinate to ensure officer safety and prevent duplicative work) counternarcotics investigations, among other things. GAO was asked to assess the Agreement's implementation. This report addresses the extent to which DEA and ICE have taken actions (1) to implement the Agreement's cross-designation, deconfliction, and information-sharing provisions and (2) to monitor implementation of the Agreement and make needed adjustments. GAO analyzed documents such as the 2009 Agreement, related interagency agreements, and directives to field offices. GAO also interviewed DEA and ICE Headquarters officials as well as management officials and first line supervisors in 8 of the 21 DEA and 8 of 26 ICE field offices, …

A letter report issued by the Government Accountability Office with an abstract that begins "DOD estimated that overall spending on logistics, including supply chain management, was more than $210 billion in fiscal year 2010. Because of long-standing weaknesses in supply chain management, GAO has designated DOD supply chain management as a high-risk area and identified three focus areas for improvement--requirements forecasting, asset visibility, and materiel distribution. GAO reviewed the extent to which DOD has developed and implemented (1) corrective action plans that address challenges in the three focus areas, (2) an effective program for monitoring and validating the effectiveness and sustainability of supply chain management corrective actions, and (3) an ability to demonstrate supply chain management progress. GAO prepared this report to assist Congress in its oversight of DOD's supply chain management. GAO reviewed strategic and improvement plans, reviewed documents detailing the performance management framework, and assessed performance measures."

Testimony issued by the Government Accountability Office with an abstract that begins "As one of the largest and most complex organizations in the world, the Department of Defense (DOD) faces many challenges in resolving serious problems in its financial management and related business operations and systems. DOD is required by various statutes to (1) improve its financial management processes, controls, and systems to ensure that complete, reliable, consistent, and timely information is prepared and responsive to the financial information needs of agency management and oversight bodies, and (2) produce audited financial statements. Over the years, DOD has initiated numerous efforts to improve the department's financial management operations and achieve an unqualified (clean) opinion on the reliability of its reported financial information. These efforts have fallen short of sustained improvement in financial management or financial statement auditability. The Panel requested that GAO provide its perspective on the status of DOD's financial management weaknesses and its efforts to resolve them; the challenges DOD continues to face in improving its financial management and operations; and the status of its efforts to implement automated business systems as a critical element of DOD's Financial Improvement and Audit Readiness strategy."

A letter report issued by the Government Accountability Office with an abstract that begins "The federal government's substantial use of information technology (IT) contributes significantly to federal agencies' energy use and environmental impact. To help mitigate this impact, organizations have adopted practices for using computing resources in a sustainable and more environmentally friendly manner-- sometimes referred to as "green IT." These practices include equipment acquisition, use, disposal, and related processes. GAO was asked to (1) determine the extent to which the government has defined policy and guidance on green IT and how selected federal agencies are implementing this policy and guidance, and (2) identify leading green IT practices used by federal agencies, state and local governments, and private-sector organizations. To do this, GAO evaluated federal guidance and policy, as well as guidance and initiatives at selected agencies; identified and characterized efforts in the public and private sectors; and interviewed officials."

Testimony issued by the Government Accountability Office with an abstract that begins "GAO has designated Medicare as a high-risk program because of its size, complexity, and susceptibility to improper payments. In 2010, Medicare covered 47 million elderly and disabled beneficiaries and had estimated outlays of $516 billion. The Centers for Medicare & Medicaid Services (CMS) is the agency in the Department of Health and Human Services (HHS) responsible for administering the Medicare program and leading efforts to reduce Medicare improper payments. This testimony focuses on estimated improper payments in the Medicare program for fiscal year 2010 and the status of CMS's efforts to implement key strategies to help reduce improper payments. This testimony is primarily based on previous GAO reporting related to governmentwide improper payments, Medicare high-risk challenges and program integrity efforts, and CMS's information technology systems intended to identify improper payments. GAO supplemented that prior work with additional information on the nature and extent of Medicare improper payments reported by HHS in its fiscal year 2010 agency financial report. GAO also received updated information from CMS in February 2011 and, in select cases, as of July 2011, on its actions related to relevant laws, regulations, guidance, and open recommendations …

A letter report issued by the Government Accountability Office with an abstract that begins "Since its creation in 2003, the Department of Homeland Security (DHS) has been developing new information technology (IT) systems to perform both mission-critical and support functions; however, it has faced challenges in developing these systems. One way to manage the inherent risks of developing and acquiring systems is through independent verification and validation (IV&V)--a process conducted by a party independent of the development effort that provides an objective assessment of a project's processes, products, and risks throughout its life cycle and helps ensure that program performance, schedule, and budget targets are met. GAO was asked to determine (1) how DHS's IV&V policies and procedures for IT acquisitions compare with leading practices and (2) the extent to which DHS has implemented IV&V on its large IT system acquisitions. To do so, GAO assessed DHS's policy against industry standards and leading practice guides, as well as analyzed how eight selected IT programs had implemented IV&V."

Testimony issued by the Government Accountability Office with an abstract that begins "The Small Business Administration (SBA) most recently reported in fiscal year 2010 that $10.8 billion of federal contracts were awarded to Service-Disabled Veteran-Owned Small Businesses (SDVOSB). SBA's report also showed that, of this amount, $3.2 billion was for Department of Veterans Affairs (VA) contracts. In 2009 and 2010, GAO reported on weaknesses in fraud-prevention controls that allowed 10 ineligible firms to receive millions of dollars in SDVOSB contracts. GAO was asked to update (1) agency actions in response to prior investigations of 10 case-study firms, the status of prior GAO recommendations, and the status of ongoing Inspector General (IG) investigations, and (2) the status of any new federal contract obligations associated with the case-study firms. This testimony provides preliminary information on GAO's ongoing work. To address these objectives, GAO reviewed prior findings from audits and investigations of the SDVOSB program, and contacted SBA, VA, and agency IG officials for an update on actions taken in response to GAO's prior recommendations and the 10 case-study firms. GAO identified contract obligations awarded to the 10 case-study firms. GAO did not validate representations made by agency officials or determine whether any …