Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses internal controls weaknesses that left two Navy units in San Diego, California, vulnerable to purchase card fraud and abuse. GAO found a proliferation of purchase cards at the two units in San Diego--the Space and Naval Warfare Systems Command and the Navy Public Works. In the end, more than 1,700 cardholders essentially had the authority to make their own purchase decisions. A serious breakdown in internal controls over the receipt of government property and the certification of monthly statements, coupled with flawed or nonexistent policies and procedures and the failure of Navy employees to adhere to valid policies and procedures, led to (1) the loss, theft, and misuse of government property; (2) the potential abuse of purchase cards; and (3) payments of potentially fraudulent charges. Five fraud cases have already been identified, and the government remains extremely vulnerable to fraud, waste, and abuse arising from the purchase card program at the two Navy units. This testimony summarized the November report, GAO-02-32."

Testimony issued by the General Accounting Office with an abstract that begins "According to the International Atomic Energy Agency (IAEA), there have been 181 confirmed cases of illicit trafficking of nuclear materials between 1993 and December 31, 2001. Nuclear materials can be smuggled across a country's border through a variety of means: they can be hidden in a car, train, or ship, carried in personal luggage through an airport; or walked across an unprotected border. U.S. efforts to help other countries combat nuclear smuggling are divided among six federal agencies--the Departments of Energy (DOE); State; and Defense (DOD); the U.S. Customs Service; the Federal Bureau of Investigation (FBI); and the U.S. Coast Guard. From fiscal year 1992 through fiscal year 2001, the six agencies spent about $86 million to help 30 countries, mostly in the former Soviet Union and Central and Eastern Europe, combat the threat of smuggling nuclear and other materials that could be used in weapons of mass destruction. Assistance provided by six agencies includes installing radiation detection equipment, helping countries improve their ability to control the export of goods and technologies that could be used to develop nuclear weapons, and providing other equipment and training to improve …

Testimony issued by the Government Accountability Office with an abstract that begins "Over the past decade a number of requirements have been established with regard to the processing of security clearances for federal employees. The Intelligence Reform and Terrorism Prevention Act (IRTPA) of 2004 established statutory clearance requirements for the executive agencies, military departments, and intelligence community. These requirements include, among other things, milestones for the reduction in length of time to complete personnel security investigations and adjudications, reciprocity of security clearance and access determinations, the establishment of an integrated database to track investigative and adjudication information with the authorization of appropriations for its implementation, and continuous evaluation of available technology in investigations and adjudications. The most recent security clearance reform efforts include the Joint Security and Suitability Reform Team's (hereafter referred to as the joint reform team) Security and Suitability Process Reform initial report, which was issued on April 30, 2008 in response to a memorandum from the President, and the President's Executive Order 13467, which was released on June 30, 2008. The joint reform team's initial report contains a reform plan that outlines a new 7-step process for determining clearance eligibility, and the executive order establishes a Performance …

Testimony issued by the Government Accountability Office with an abstract that begins "The Chesapeake Bay Program (Bay Program) was created in 1983 when Maryland, Pennsylvania, Virginia, the District of Columbia, the Chesapeake Bay Commission, and the Environmental Protection Agency (EPA) agreed to establish a partnership to restore the Bay. The partnership's most recent agreement, Chesapeake 2000, sets out five broad goals to guide the restoration effort through 2010. This testimony summarizes the findings of an October 2005 GAO report (GAO-06-96) on (1) the extent to which measures for assessing restoration progress had been established, (2) the extent to which program reports clearly and accurately described the bay's health, (3) how much funding was provided for the effort for fiscal years 1995 to 2004, and (4) how effectively the effort was being coordinated and managed. It also summarizes actions taken by the program in response to GAO's recommendations. GAO reviewed the program's 2008 report to Congress and discussed recent actions with program officials."

Testimony issued by the General Accounting Office with an abstract that begins "SARS is a highly contagious respiratory disease that infected more than 8,000 individuals in 29 countries principally throughout Asia, Europe, and North America and led to more than 800 deaths as of July 11, 2003. Due to the speed and volume of international travel and trade, emerging infectious diseases such as SARS are difficult to contain within geographic borders, placing numerous countries and regions at risk with a single outbreak. While SARS did not infect large numbers of individuals in the United States, the possibility that it may reemerge raises concerns about the ability of public health officials and health care workers to prevent the spread of the disease in the United States. GAO was asked to assist the Subcommittee in identifying ways in which the United States can prepare for the possibility of another SARS outbreak. Specifically, GAO was asked to determine 1) infectious disease control measures practiced within health care and community settings that helped contain the spread of SARS and 2) the initiatives and challenges in preparing for a possible SARS resurgence."

Testimony issued by the Government Accountability Office with an abstract that begins "The U.S. Postal Service's (USPS) financial condition has worsened this year, with the recession and changing mail use causing declines in mail volume and revenues despite postal rate increases. GAO testified in May to this subcommittee that USPS expects these declines to lead to a record net loss and an unprecedented cash shortfall even if ambitious cost cutting is achieved. GAO reported that maintaining USPS's financial viability as the provider of affordable, high-quality universal postal service will require actions in a number of areas, such as (1) rightsizing its retail and mail processing networks by consolidating operations and closing unnecessary facilities and (2) reducing the cost and size of its workforce, which generates about 80 percent of its costs. Today GAO is releasing its report on USPS efforts to improve the efficiency of delivery. Delivery accounts for nearly half of USPS salary and benefit costs. This testimony (1) updates USPS's financial condition and outlook and explains GAO's decision to place USPS's financial condition on the High-Risk List and (2) discusses the need for USPS to restructure its mail processing, retail, and delivery networks and its efforts to improve …

Correspondence issued by the Government Accountability Office with an abstract that begins "This letter formally transmits the summary of a briefing we gave in June 2010 in response to a mandate in the Department of Homeland Security Appropriations Act, 2010, and subsequent agency comments. This mandate required the Department of Homeland Security (DHS) to complete an expenditure plan that satisfied 11 specified conditions, and for the plan to be submitted to and approved by the House and Senate Appropriations Committees before the agency could obligate $75 million of the $800 million appropriated for U.S. Customs and Border Protection (CBP) border security fencing, infrastructure and technology. Also, the Act required us to review this expenditure plan. In addition, Conference, Senate, and House committee reports accompanying the act directed that the plan address 7 items (referred to as "committee reports' directions" in this letter). In response to these requirements, the Department of Homeland Security submitted a plan to Congress on May 20, 2010, titled "Border Security Fencing, Infrastructure and Technology (BSFIT) Fiscal Year 2010 Expenditure Plan." As required by the act, we reviewed the plan and on June 17 and 18, 2010, briefed the offices of the Senate and House Appropriations Subcommittees, …

Correspondence issued by the Government Accountability Office with an abstract that begins "In 2008, the United Nations (UN) began construction associated with its Capital Master Plan (CMP) to renovate its headquarters complex in New York City. As the UN's host country and largest contributor, the United States has a substantial interest in the success of the CMP. In this requested update, GAO reviewed the following key areas: schedule, cost, funding, risk management, procurement, and oversight. To perform this work, GAO reviewed UN documents and met with officials from the CMP office and other UN departments. GAO also reviewed select CMP schedules to assess the extent to which they met best practices for scheduling contained in GAO's Cost Estimating and Assessment Guide. To assess oversight and monitoring, GAO reviewed UN documents and oversight reports and interviewed officials from the UN's Office of Internal Oversight Services and officials from the U.S. Department of State (State)."

Correspondence issued by the General Accounting Office with an abstract that begins "This report provides a status of the Internal Revenue Service's (IRS) efforts to implement recommendations GAO made on its audits of IRS's financial statements. In updating the status of these recommendations, GAO included the results of its audit of IRS's financial statements for fiscal year 2001 and 2000."

Guidance issued by the Government Accountability Office with an abstract that begins "The U.S. Government Accountability Office (GAO) and the President's Council on Integrity and Efficiency (PCIE) maintain the GAO/PCIE Financial Audit Manual (FAM). The FAM provides guidance for performing financial statement audits of federal entities. It is a key tool for enhancing accountability over taxpayer-provided resources."

Correspondence issued by the Government Accountability Office with an abstract that begins "Because data were not readily available to identify how the Department of Veterans Affairs (VA) uses consulting services and what is known about their costs, this report discusses the limitations on data concerning consulting services and provides information on some of the uses of consultant contracts. Two primary factors limited GAO's ability to identify a list of consulting contracts that was sufficiently accurate and complete for identifying the types and costs of consulting services used by VA. First, there is no consistently used definition for consultant or consulting services across VA that GAO could apply for our intended purposes. Second, there are data limitations associated with identifying consulting services at VA. Since there is no means for contracting officers to track obligations for consulting services in the Federal Procurement Data System-New Generation, GAO used North American Industrial Classification Codes (NAICS) to identify contracts that could be for consulting. However, GAO could not use the NAICS codes to consistently identify consulting contracts because a single NAICS code can be used to classify both consulting and nonconsulting services and VA contracting officers sometimes reported that they had applied the wrong …

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO updated its previous report on agencies' fiscal year (FY) 1999 experiences in linking plans and budgets under the Government Performance and Results Act of 1993, focusing on: (1) identifying agencies that allocated program activity funding to performance goals in their FY 2000 performance plans; and (2) the progress agencies have shown in making these allocations."

Correspondence issued by the General Accounting Office with an abstract that begins "In March 2001, GAO issued a report (GAO-01-394) on the results of its audit of the Internal Revenue Service's (IRS) financial statements and on the effectiveness of its internal controls for fiscal year 2000. This report reviews additional matters identified during GAO's fiscal year 2000 audit regarding accounting procedures and internal controls that could be improved. GAO found that IRS had immaterial internal control issues that affected reporting. IRS (1) was unable to determine if its costs for reimbursable activities were accurate and whether it was recouping the costs of the goods or services it provided, (2) lacked procedures to properly record its working capital fund prepaid expenses, (3) accepted information from its contractors for inclusion in its year-end financial reporting without sufficient oversight or review, and (4) did not always follow standard procedures with respect to the transfer of funds between appropriations."

A statement of record issued by the General Accounting Office with an abstract that begins "Despite regulations limiting emissions and improved vehicle and fuel technologies, the air in many cities and towns still does not meet air quality standards. Vehicle emissions contain substances, including carbon monoxide, nitrogen oxides, and volatile organic compounds, that degrade air quality and threaten public health and the environment. Vehicles emissions account for about one third to one-half of these pollutants. Epidemiological and other studies have consistently found that breathing emissions containing these compounds contributes to respiratory and other health problems. Vehicle emissions also harm vegetation and cause crop damage. Provisions in the clean air and surface transportation laws have encouraged transportation planners to look for ways to curb harmful emissions, but predominantly in areas that already suffer pollution problems. The Clean Air Act requires planners to demonstrate that their plans and programs will not worsen air quality, but only in areas with current or prior air quality problems. Congress and federal agencies have opportunities to provide more help to transportation planners and communities considering the environmental impacts of their transportation and land use decisions."

Guidance issued by the Government Accountability Office with an abstract that begins "This publication has been superseded by GAO-05-225G, Core Financial System Requirements: Checklist for Reviewing Systems under the Federal Financial Management Improvement Act, February 2005. The Federal Financial Management Improvement Act of 1996 (FFMIA) requires, among other things, that agencies implement and maintain financial management systems that substantially comply with federal financial management system requirements. These requirements are detailed in the Federal Financial Management System Requirements series issued by the Joint Financial Management Improvement Program (JFMIP) and in the guidance issued by the Office of Management and Budget (OMB): Circular A-127, Financial Management Systems, and the January 4, 2001, Revised Implementation Guidance for the Federal Financial Management Improvement Act (FFMIA) of 1996. JFMIP intends for the requirements to promote understanding of key financial management systems concepts and requirements, to provide a framework for establishing integrated financial management systems to support program and financial managers, and to describe specific requirements of financial management systems. We are issuing this checklist, which reflects JFMIP's revised Core Financial System Requirements (JFMIP-SR-02-01, November 2001), to assist (1) financial systems analysts, systems accountants, systems developers, program managers, and others who design, develop, implement, operate, or …

Correspondence issued by the Government Accountability Office with an abstract that begins "When potential borrowers apply for a mortgage loan, lenders typically use borrowers' credit scores--which are based on their credit payment histories, debt, length of credit history, new credit accounts or requests, and types of credit used--to help determine their creditworthiness. However, some borrowers have limited or no credit histories, and lenders are unable to determine their creditworthiness using this traditional method. For these nontraditional borrowers, lenders may assess creditworthiness through alternative means, including the compilation of performance on rental payments; utility, phone, and cable television bills; and insurance or tuition payments. While some lenders have developed statistical scoring methods to determine borrowers' creditworthiness based on these data, others rely on the judgment of their staff to make determinations on a case-by-case basis, according to Department of Housing and Urban Development (HUD) officials. HUD permits lenders that originate mortgages insured by HUD's Federal Housing Administration (FHA) to establish a borrower's credit history through alternative means and has provided guidance to FHA lenders for evaluating these nontraditional credit histories. According to HUD officials, 7,319 nontraditional borrowers were approved for FHA-insured mortgages in fiscal year 2009. Section 2124 of the Housing …

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) implementation of the Earned Income Credit (EIC) recertification requirement, focusing on the purpose of certain form letters that IRS has been sending to taxpayers in conjunction with this recertification process."

Correspondence issued by the Government Accountability Office with an abstract that begins "The Department of Health and Human Services' (HHS) Centers for Medicare & Medicaid Services (CMS) is the federal agency responsible for administering the Medicare program for nearly 45 million beneficiaries, including beneficiaries with limited English proficiency (LEP)--meaning they may not be proficient or are limited in their ability to communicate in the English language. Medicare beneficiaries face a complex set of health care choices that require them to obtain information about the comparative benefits, costs, and quality of available options. CMS is responsible for providing clear, accurate, and timely information about this program and making the information accessible to beneficiaries. Under section 601 of Title VI of the Civil Rights Act of 1964, entities that receive federal financial assistance are prohibited from discriminating against or otherwise excluding individuals from their programs or activities on the basis of race, color, or national origin. In 1964, as directed under section 602 of Title VI, HHS first published regulations applying these prohibitions to entities receiving federal financial assistance from HHS, including health care organizations. In 2000, Executive Order 13166 was published, requiring federal agencies to take certain step to clarify Title …

Correspondence issued by the Government Accountability Office with an abstract that begins "To increase access to primary and preventive care services for individuals living in medically underserved communities, Congress authorized federally qualified health centers (FQHC) as a health care facility type and established requirements for Medicare coverage and payment as FQHCs under the Omnibus Budget Reconciliation Act (OBRA) of 1990. FQHCs are typically rural and urban safety net providers that provide primary and preventive care services to individuals regardless of their ability to pay. In general, a health center may qualify as a FQHC if it receives a federal grant under Section 330 of the Public Health Service Act; meets the requirements to receive such a grant; or is an outpatient health program/facility operated by certain tribal or urban Indian organizations. Currently, Medicare reimburses FQHCs for these services with an all-inclusive payment rate--resulting costs exceeding the maximum Medicare reimbursement under the upper payment limits every year from 1997 to 2004. The Medicare Improvements for Patients and Providers Act of 2008 required GAO to examine the payment structure that Medicare used to pay FQHCs for services provided to Medicare beneficiaries and to take into consideration the prospective payment methodology used by …

Guidance issued by the Government Accountability Office with an abstract that begins "The U.S. Government Accountability Office (GAO) and the President's Council on Integrity and Efficiency (PCIE) maintain the GAO/PCIE Financial Audit Manual (FAM). The FAM provides guidance for performing financial statement audits of federal entities. The FAM is a key tool for enhancing accountability over taxpayer-provided resources."

Correspondence issued by the General Accounting Office with an abstract that begins "GAO updated its previous report on the Department of Energy's (DOE) fiscal year (FY) 2000 budget request, focusing on: (1) selected projects and activities by the Office of Environmental Management in which part or all of the FY 2000 budget request or budget authority from previous years is not needed; and (2) GAO's analysis of Environmental Management's and Defense Programs' carryover funds from prior years to determine if funds are available that could be used to reduce DOE's FY 2000 budget request."