Testimony issued by the Government Accountability Office with an abstract that begins "The four rail attacks in Europe and Asia since 2004, including the most recent in India, highlight the vulnerability of passenger rail and other surface transportation systems to terrorist attack and demonstrate the need for greater focus on securing these systems. This testimony is based primarily on GAO's September 2005 passenger rail security report and selected recent program updates. Specifically, it addressees (1) the extent to which the Department of Homeland Security (DHS) has assessed the risks facing the U.S. passenger rail system and developed a strategy based on risk assessments for securing all modes of transportation, including passenger rail, and (2) the actions that federal agencies have taken to enhance the security of the U.S. passenger rail system."

Testimony issued by the Government Accountability Office with an abstract that begins "Hurricanes Katrina and Rita destroyed homes and displaced millions of individuals. While federal and state governments continue to respond to this disaster, GAO has identified significant control weaknesses--specifically in the Federal Emergency Management Agency (FEMA)'s Individuals and Households Program (IHP) and in Department of Homeland Security (DHS)'s purchase card program--resulting in significant fraud, waste, and abuse. In response to the numerous recommendations GAO made, DHS and FEMA have reported on numerous actions taken to address our recommendations. Lessons learned from GAO's prior work can serve as a framework for an effective fraud prevention system for federal and state governments as they consider spending billions more on disaster recovery. These lessons are particularly important because funding that is lost to fraud, waste, and abuse reduces the amount of money that could be delivered to victims in need. Today's testimony will (1) describe key findings from past GAO work and (2) use the results from that work and GAO's other experiences to discuss the importance of an effective fraud, waste and abuse prevention program."

Testimony issued by the Government Accountability Office with an abstract that begins "With the Omnibus Budget Reconciliation Act of 1987 (OBRA '87), Congress responded to growing concerns about the quality of care that nursing home residents received by requiring reforms in the federal certification and oversight of nursing homes. These reforms included revising care requirements that homes must meet to participate in the Medicare or Medicaid programs, modifying the survey process for certifying a home's compliance with federal standards, and introducing additional sanctions and decertification procedures for noncompliant homes. GAO's testimony addresses its work in evaluating the quality of nursing home care and the enforcement and oversight functions intended to ensure high-quality care, the progress made in each of these areas since the passage of OBRA '87, and the challenges that remain. GAO's testimony is based on its prior work; analysis of data from the Centers for Medicare & Medicaid Services' (CMS) On-Line Survey, Certification, and Reporting system (OSCAR), which compiles the results of state nursing home surveys; and evaluation of federal comparative surveys for selected states (2005-2007). Federal comparative surveys are conducted at nursing homes recently surveyed by each state to assess the adequacy of the state's surveys."

Testimony issued by the Government Accountability Office with an abstract that begins "In September and October 2001, contaminated letters laced with Bacillus anthracis were sent through the mail to two U.S. senators and members of the media. Postal facilities in New Jersey, Washington, D.C., and elsewhere became heavily contaminated. The anthrax incidents highlighted major gaps in civilian preparedness to detect anthrax contamination in buildings. GAO was asked to describe and assess federal agencies' activities to detect anthrax in postal facilities, assess the results of agencies' testing, and assess whether agencies' detection activities were validated."

Other written product issued by the Government Accountability Office with an abstract that begins "The nation's economic vitality and the quality of life of its citizens depend significantly on the security, availability, and dependability of its transportation network. The nation's transportation network presents particularly complex policy challenges, because it encompasses many modes on systems owned, funded, and operated by both the public and the private sectors. As the August collapse of a bridge span in Minneapolis illustrated, policymakers currently face the challenge of maintaining the safety and condition of the transportation network--in a time of increasing fiscal constraint. Addressing these challenges requires a fundamental reexamination and transformation of the nation's transportation policies and programs. This forum brought together government, academic, and transportation industry experts, along with GAO's own transportation specialists. The discussion addressed (1) the appropriate goals for the nation's transportation policy, (2) the role of the federal government in achieving transportation goals, (3) how transportation goals might be financed, and (4) next steps in transforming transportation policy for the 21st century. These highlights do not necessarily represent the views of any one participant or the organizations that these participants represent, including GAO."

Testimony issued by the Government Accountability Office with an abstract that begins "Yellowstone National Park, in northwest Wyoming, is home to a herd of about 3,600 free-roaming bison. Some of these bison routinely attempt to migrate from the park in the winter. Livestock owners and public officials in states bordering the park have concerns about the bison leaving the park because many are infected with brucellosis--a contagious bacterial disease that some fear could be transmitted to cattle, thus potentially threatening the economic health of the states' livestock industry. Other interested groups believe that the bison should be allowed to roam freely both within and outside the park. In an effort to address these concerns, five federal and Montana state agencies agreed to an Interagency Bison Management Plan (IBMP) in December 2000 that includes three main steps to "maintain a wild, free-ranging population of bison and address the risk of brucellosis transmission to protect the economic interest and viability of the livestock industry in Montana." This testimony discusses GAO's preliminary observations on the progress that has been made in implementing the IBMP and the extent to which bison have access to lands and an easement acquired for $13 million in federal …

A letter report issued by the Government Accountability Office with an abstract that begins "The Secretary of State has made foreign assistance a pillar of the department's Transformational Diplomacy Initiative and has sought better policy coordination, planning, and oversight by establishing a Director of Foreign Assistance (F Bureau). Even though the U.S. Agency for International Development has been the principal agency for development and humanitarian aid, the Department of State (State) has had a significant role delivering this type of assistance. Thus, it is essential that State have the right staff, with the right skills, in the right places to carry out its foreign assistance management responsibilities and ensure that U.S. funds are well spent. As requested, this report (1) describes the size and scope of development and humanitarian foreign assistance programs managed by State, (2) describes State's approaches to managing and monitoring such programs, and (3) evaluates State's processes for determining its human capital requirements for managing these programs."

A letter report issued by the Government Accountability Office with an abstract that begins "Previous GAO work on widespread improper premium class travel at the Department of Defense (DOD) and the Department of State (State) have led to concerns as to whether similar improper travel exists in the rest of the federal government. Consequently, GAO was asked to (1) determine the magnitude of premium class travel governmentwide and the extent such travel was improper, (2) identify internal control weaknesses that contributed to improper and abusive premium class travel, and (3) report on specific cases of improper and abusive premium class travel. GAO analyzed bank data and performed statistical sampling to quantify the extent premium class travel was improper. GAO also performed data mining, reviewed travel regulations, and interviewed agency officials."

A letter report issued by the Government Accountability Office with an abstract that begins "Over the next 5 years, the Missile Defense Agency (MDA) expects to invest $49 billion in the BMD system's development and fielding. MDA's strategy is to field new capabilities in 2-year blocks. In January 2006, MDA initiated its second block--Block 2006--to protect against attacks from North Korea and the Middle East. Congress requires GAO to assess MDA's progress annually. This year's report addresses MDA's progress during fiscal year 2006 and follows up on program oversight issues and the current status of MDA's quality assurance program. GAO assessed the progress of each element being developed by MDA, examined acquisition laws applicable to major acquisition programs, and reviewed the impact of implemented quality initiatives."

Correspondence issued by the Government Accountability Office with an abstract that begins "On February 16, 2007, GAO testified at the Committee on Natural Resources' oversight hearing on "Reports, Audits, and Investigations by the Government Accountability Office and the Office of Inspector General Regarding the Department of the Interior." This letter responds to the February 26, 2007 congressional request, in which members of the Committee asked additional questions about GAO's past reports. To answer these questions, we relied primarily on a number of GAO reports, as well as our body of knowledge in these areas. We prepared this letter during March 2007 in accordance with generally accepted government auditing standards. Because this letter was primarily based on previously issued reports, we did not seek agency comments on a draft of this letter."

A letter report issued by the Government Accountability Office with an abstract that begins "Over the next several years, the Department of Defense (DOD) plans to invest $1.4 trillion in major weapons programs. While DOD produces superior weapons, GAO has found that the department has failed to deliver weapon systems on time, within budget, and with desired capabilities. While recent changes to DOD's acquisition policy held the potential to improve outcomes, programs continue to experience significant cost and schedule overruns. GAO was asked to examine how DOD's processes for determining needs and allocating resources can better support weapon system program stability. Specifically, GAO compared DOD's processes for investing in weapon systems to the best practices that successful commercial companies use to achieve a balanced mix of new products, and identified areas where DOD can do better. In conducting its work, GAO identified the best practices of: Caterpillar, Eli Lilly, IBM, Motorola, and Procter and Gamble."

Correspondence issued by the Government Accountability Office with an abstract that begins "The Americans with Disabilities Act (ADA) of 1990 seeks to ensure equal opportunity for persons with disabilities in employment, transportation, and other matters. ADA sets minimum standards for the accessibility of public transportation systems. For example, for persons unable to use a fixed-route bus or rail system due to disability, transit systems must provide service within three-quarters of a mile of the fixed-route service and during the same hours as the fixed-route service. In February 2001, the Bush Administration announced the New Freedom Initiative, a comprehensive program intended to extend and enhance efforts begun under ADA to help bring Americans with disabilities into mainstream life. According to the U.S. Census Bureau, in 2005 there were about 40 million noninstitutionalized persons over the age of 5 with one or more disabilities. In August 2005, the Safe, Accountable, Flexible, Efficient Transportation Equity Act--A Legacy for Users (SAFETEA-LU) authorized the New Freedom program, to be administered by the Department of Transportation's Federal Transit Administration (FTA). This program is designed to support new public transportation services and public transportation alternatives beyond those required by ADA. Congress appropriated $77.2 million for the New …

A letter report issued by the Government Accountability Office with an abstract that begins "Since 9/11, the federal government has taken steps to ensure that transportation workers are screened to ensure that they do not pose a security risk. However, the number of DHS background check programs has raised concerns that such workers may be subject to redundant background check programs. The Security and Accountability for Every Port Act of 2006 required GAO to conduct a study of those DHS background check programs similar to the one required of truck drivers to obtain a hazardous material endorsement (HME). For this study, GAO examined DHS background check programs to identify (1) potential redundancies and inconsistencies, if any, connected with these programs, and (2) actions, if any, DHS is taking or planning to coordinate its background check programs. To address these objectives, GAO examined selected background check programs, interviewed DHS officials and private stakeholders, and reviewed relevant documents."

A letter report issued by the Government Accountability Office with an abstract that begins "Randolph-Sheppard and Javits-Wagner-O'Day (JWOD) are two federal programs that provide employment for persons with disabilities through federal contracts. In 2006, participants in the two programs had contracts with the Department of Defense (DOD) worth $465 million annually to provide dining services at military dining facilities. The 2007 National Defense Authorization Act directed GAO to study the two programs. This report examines (1) differences in how the Randolph-Sheppard and JWOD programs provide food services for DOD and (2) differences in how contracts are awarded, prices are set, and program beneficiaries (i.e. persons with disabilities) are compensated. GAO interviewed program officials, conducted a survey of states with Randolph-Sheppard programs, and reviewed eight Randolph-Sheppard and six JWOD contracts."

Correspondence issued by the Government Accountability Office with an abstract that begins "For many years, the Department of Agriculture (USDA) owned and operated the Plum Island Animal Disease Center, located on an island in the Long Island Sound off the coast of New York. Scientists at Plum Island, often with the assistance of scientists from other countries, diagnose the pathogens that cause foreign animal diseases and then conduct research to, among other things, develop vaccines to protect against them. Some of the pathogens maintained at Plum Island, such as foot-and-mouth disease, are highly contagious to livestock and could cause catastrophic economic losses in the agricultural sector if they are released outside the facility. Other pathogens known to have been maintained at Plum Island could also cause illness and death in humans. For these reasons, USDA conducts its work on Plum Island within a sealed biocontainment area that has special safety features designed to contain the pathogens. After the terrorist attacks on the United States, new laws and regulations required officials at the Plum Island Animal Disease Center to further restrict access to the pathogens in order to protect animal health and, thereby, also help reduce the possibility of bioterrorism. In …

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the American Gold Star Mothers, Inc., for fiscal years 2004-2005. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with U.S. generally accepted accounting principles."

A letter report issued by the Government Accountability Office with an abstract that begins "As the financial services industry has become increasingly concentrated in a number of large, internationally active firms offering an array of products and services, the adequacy of the U.S. financial regulatory system has been questioned. GAO has identified the need to modernize the financial regulatory system as a challenge to be addressed in the 21st century. This report, mandated by the Financial Services Regulatory Relief Act of 2006, discusses (1) measurements of regulatory costs and benefits and efforts to avoid excessive regulatory burden, (2) the challenges posed to financial regulators by trends in the industry, and (3) options to enhance the efficiency and effectiveness of the federal financial regulatory structure. GAO convened a Comptroller General's Forum (Forum) with supervisors and leading industry experts, reviewed regulatory agency policies, and summarized prior reports to meet these objectives."

A letter report issued by the Government Accountability Office with an abstract that begins "In February 2006, the Deficit Reduction Act of 2005 (DRA) appropriated $2 billion for certain health care costs related to Hurricane Katrina through Medicaid and the State Children's Health Insurance Program (SCHIP). The Centers for Medicare & Medicaid Services (CMS) was charged with allocating the $2 billion in funding to states directly affected by the hurricane or that hosted evacuees. GAO performed this work under the Comptroller General's statutory authority to conduct evaluations on his own initiative. In this report, GAO examined: (1) how CMS allocated the DRA funds to states, (2) the extent to which states have used DRA funds, and (3) whether selected states--Alabama, Louisiana, Mississippi, and Texas--anticipate the need for additional funds after DRA funds are expended. To conduct this review, GAO reviewed CMS's allocations of DRA funds to all eligible states, focusing in particular on the four selected states that had the highest initial allocation (released by CMS on March 29, 2006). GAO obtained data from Medicaid offices in the four selected states regarding their experiences enrolling individuals, providing services, and submitting claims; collected state Medicaid enrollment data; and analyzed DRA expenditure …

A letter report issued by the Government Accountability Office with an abstract that begins "An outbreak of pandemic flu would require close cooperation between the public and private sectors to ensure the protection of our nation's critical infrastructure, such as drinking water and electricity. Because over 85 percent of the nation's critical infrastructure is owned and operated by the private sector, it is vital that both sectors effectively coordinate to successfully protect these assets. The Department of Homeland Security (DHS) is responsible for coordinating a national protection strategy and government and private sector councils have been created as a collaborating tool. GAO was asked to assess how the federal and private sectors are working together at a national level to protect the nation's critical infrastructure in the event of a pandemic, the challenges they face, and opportunities for addressing these challenges. GAO reviewed 5 of the 17 critical infrastructure sectors. These 5 sectors are energy (electricity), food and agriculture, telecommunications, transportation (highway and motor carrier), and water."

A letter report issued by the Government Accountability Office with an abstract that begins "Over the last 25 years, pension coverage has shifted primarily from "traditional" defined benefit (DB) plans, in which workers accrue benefits based on years of service and earnings, toward defined contribution (DC) plans, in which participants accumulate retirement balances in individual accounts. DC plans provide greater portability of benefits, but shift the responsibility of saving for retirement from employers to employees. This report addresses the following issues: (1) What percentage of workers participate in DC plans, and how much have they saved in them? (2) How much are workers likely to have saved in DC plans over their careers and to what degree do key individual decisions and plan features affect plan saving? (3) What options have been recently proposed to increase DC plan coverage, participation, and savings? GAO analyzed data from the Federal Reserve Board's 2004 Survey of Consumer Finances (SCF), the latest available, utilized a computer simulation model to project DC plan balances at retirement, reviewed academic studies, and interviewed experts."

A letter report issued by the Government Accountability Office with an abstract that begins "Since its inception in 2003, the Department of Homeland Security (DHS) has faced numerous human capital challenges related to recruiting, retaining, and managing its workforce of nearly 171,000 employees. As requested, this report analyzes DHS's attrition, efforts to recruit and retain staff, use of external employees, and compliance with certain provisions of the Vacancies Reform Act, which requires agencies to report to Congress and the Comptroller General vacancies in certain presidentially-appointed positions requiring Senate confirmation. To conduct its work, GAO surveyed human capital personnel from DHS and its component agencies; analyzed federal personnel data files, Office of Personnel Management (OPM) human capital documentation, and relevant legislation; and interviewed key DHS officials."

Guidance issued by the Government Accountability Office with an abstract that begins "This publication is superceded by GAO-12-331G, Government Auditing Standards: December 2011 Revision. This is the Government Auditing Standards 2007 version. This document outlines standards that contain requirements for auditor reporting on internal control. This revision supersedes the 2003 revision."

A letter report issued by the Government Accountability Office with an abstract that begins "Since 2001, the number of reservists mobilized for active duty has increased dramatically. Congress has expanded reservists' and their dependents' eligibility for TRICARE, the Department of Defense's (DOD) health insurance program. The National Defense Authorization Act (NDAA) for Fiscal Year 2004 directed GAO to examine the health insurance coverage of reservists and their dependents. This report (1) identifies the extent to which reservists have civilian health insurance, (2) examines DOD's efforts to educate reservists and their dependents about TRICARE, and (3) describes reservists' level of satisfaction with TRICARE and the types of problems reservists and their dependents experienced when using it. To do this, GAO relied on interviews with DOD and DOD's survey data. GAO also administered a survey of TRICARE benefit assistance coordinators."

Correspondence issued by the Government Accountability Office with an abstract that begins "Preventing a nuclear weapon or radiological dispersal device (a "dirty bomb") from being smuggled into the United States is a key national security priority. The Department of Homeland Security (DHS), through its Domestic Nuclear Detection Office (DNDO), has lead responsibility for conducting the research, development, testing, and evaluation of radiation detection equipment that can be used to detect smuggled nuclear or radiological materials. Much of DNDO's work on radiation detection equipment to date has focused on the development and use of radiation detection portal monitors, which are larger-scale equipment that can screen vehicles, people, and cargo entering the United States. Current portal monitors, made of polyvinyl toluene (plastic) and known as "PVTs," detect the presence of radiation but cannot distinguish between benign, naturally occurring radiological materials (NORM) such as ceramic tile, and dangerous materials such as highly enriched uranium (HEU). DNDO hopes that the next generation of portal monitors, known as "Advanced Spectroscopic Portals" (ASP), will be able to detect and more specifically identify radiological and nuclear materials within a shipping container. Given DNDO's goal of replacing PVT portal monitors with much more expensive ASPs, it is important …